natgillin/translations-raw huggingface dataset:
For the same reason Member States should also provide that such a duty applies in all circumstances where such facts are discovered by an auditor during the performance of his tasks in an undertaking which has close links with a credit institution.
Iz istega razloga bi morale države članice tudi zagotoviti izvajanje te obveznosti v vseh okoliščinah, v katerih revizorji odkrijejo taka dejstva med opravljanjem svojih nalog v podjetju, ki je tesno povezano s kreditno institucijo.
The duty of auditors to communicate, where appropriate, to the competent authorities certain facts and decisions concerning a credit institution which they discover during the performance of their tasks in a non-financial undertaking should not in itself change the nature of their tasks in that undertaking nor the manner in which they should perform those tasks in that undertaking.
Obveza revizorjev, da pristojnim organom po potrebi sporočajo nekatera dejstva in odločitve, povezane s kreditno institucijo, ki jih odkrijejo med opravljanjem svojih nalog v nefinančnem podjetju, naj sama po sebi ne spremeni narave njihovih nalog v tem podjetju, niti načina opravljanja teh nalog v istem podjetju.
This Directive specifies that for certain own funds items qualifying criteria should be specified, without prejudice to the possibility of Member States to apply more stringent provisions.
Ta direktiva določa, da bi bilo treba določiti izbirna merila za nekatere postavke lastnih sredstev, brez poseganja v možnost držav članic za uporabo strožjih določb.
According to the nature of the items constituting own funds, this Directive distinguishes between on the one hand, items constituting original own funds and, on the other, those constituting additional own funds.
V skladu z naravo postavk, ki sestavljajo lastna sredstva, ta direktiva razlikuje med postavkami, ki predstavljajo temeljna lastna sredstva na eni strani, in tistimi, ki predstavljajo dodatna lastna sredstva na drugi.
To reflect the fact that items constituting additional own funds are not of the same nature as those constituting original own funds, the amount of the former included in own funds should not exceed the original own funds.
Da bi bilo razvidno, da postavke, ki predstavljajo dodatna lastna sredstva, po naravi niso enake tistim, ki predstavljajo temeljna lastna sredstva, znesek prvih, vključenih v lastna sredstva, ne bi smel presegati vrednosti temeljnih lastnih sredstev.
Moreover, the amount of certain items of additional own funds included should not exceed one half of the original own funds.
Poleg tega pa znesek nekaterih postavk vključenih dodatnih lastnih sredstev ne bi smel presegati polovice temeljnih lastnih sredstev.
In order to avoid distortions of competition, public credit institutions should not include in their own funds guarantees granted them by the Member States or local authorities.
Da bi se izognile izkrivljanju konkurence, javne kreditne institucije v svoja lastna sredstva ne bi smele vključiti osebnih jamstev, ki jim jih izdajo države članice ali lokalni organi.
Whenever in the course of supervision it is necessary to determine the amount of the consolidated own funds of a group of credit institutions, the calculation should be effected in accordance with this Directive.
Kadar se med izvajanjem nadzora izkaže, da je treba določiti znesek konsolidiranih lastnih sredstev skupine kreditnih institucij, bi se izračun moral narediti v skladu s to direktivo.
The precise accounting technique to be used for the calculation of own funds, their adequacy for the risk to which a credit institution is exposed, and for the assessment of the concentration of exposures should take account of the provisions of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions, which incorporates certain adaptations of the provisions of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts or of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, whichever governs the accounting of the credit institutions under national law.
Natančna računovodska metodologija, ki se uporablja za izračun lastnih sredstev, njihove primernosti za tveganja, katerim je izpostavljena kreditna institucija, in za oceno koncentracije kreditne izpostavljenosti, bi morala biti določena v skladu z določbami Direktive Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij, ki vključuje nekatere prilagoditve določb Sedme direktive Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih ali Uredbe (ES) št. 1606/2002 Evropskega Parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov glede na to, katera od njih ureja računovodstvo kreditnih institucij v nacionalni zakonodaji.
Minimum capital requirements play a central role in the supervision of credit institutions and in the mutual recognition of supervisory techniques.
Minimalne kapitalske zahteve imajo osrednjo vlogo pri nadzoru kreditnih institucij in medsebojnem priznavanju nadzornih tehnik.
In that respect, the provisions on minimum capital requirements should be considered in conjunction with other specific instruments also harmonising the fundamental techniques for the supervision of credit institutions.
S tega vidika bi bilo treba določbe o minimalnih kapitalskih zahtevah upoštevati v povezavi z drugimi posebnimi instrumenti, ki so prav tako namenjeni usklajevanju osnovnih tehnik nadzora kreditnih institucij.
In order to prevent distortions of competition and to strengthen the banking system in the internal market, it is appropriate to lay down common minimum capital requirements.
Zaradi preprečevanja izkrivljanja konkurence in krepitve bančnega sistema na notranjem trgu je primerno določiti skupne minimalne kapitalske zahteve.
For the purposes of ensuring adequate solvency it is important to lay down minimum capital requirements which weight assets and off-balance-sheet items according to the degree of risk.
Za namen zagotavljanja primerne stopnje solventnosti je pomembno določiti minimalne kapitalske zahteve, ki tehtajo aktivo in zunajbilančne postavke v skladu s stopnjo tveganja.
On this point, on 26 June 2004 the Basel Committee on Banking Supervision adopted a framework agreement on the international convergence of capital measurement and capital requirements.
Baselski odbor za bančni nadzor je 26. junija 2004 o tej zadevi sprejel okvirni sporazum o mednarodnem približevanju merjenja kapitalske ustreznosti in kapitalskih zahtev.
The provisions in this Directive on the minimum capital requirements of credit institutions, and the minimum capital provisions in Directive 2006/49/EC of the European Parliament and of the Council of 14 June 2006 on the capital adequacy of investment firms and credit institutions, form an equivalent to the provisions of the Basel framework agreement.
Določbe te direktive glede minimalnih kapitalskih zahtev kreditnih institucij in določbe glede minimalnih kapitalskih zahtev v Direktivi 2006/49/ES Evropskega parlamenta in Sveta z dne 14. junij 2006 o kapitalski ustreznosti investicijskih podjetij in kreditnih institucij, so enakovredne določbam Baselskega okvirnega sporazuma.
It is essential to take account of the diversity of credit institutions in the Community by providing alternative approaches to the calculation of minimum capital requirements for credit risk incorporating different levels of risk‐sensitivity and requiring different degrees of sophistication.
Nujno je treba upoštevati raznolikost kreditnih institucij v Skupnosti tako, da se zagotovijo različni pristopi za izračun minimalnih kapitalskih zahtev za kreditna tveganja, ki vsebujejo različne stopnje občutljivosti na tveganja in zahtevajo različne stopnje izpopolnjenosti.
Use of external ratings and credit institutions' own estimates of individual credit risk parameters represents a significant enhancement in the risk‐sensitivity and prudential soundness of the credit risk rules.
Uporaba zunanjih bonitetnih ocen in lastnih ocen kreditnih institucij za posamezne parametre kreditnega tveganja predstavlja pomembno izboljšavo občutljivosti na tveganja in bonitetne trdnosti pravil o kreditnih tveganjih.
There should be appropriate incentives for credit institutions to move towards the more risk-sensitive approaches.
Kreditne institucije bi morale imeti primerne spodbude za prehod k pristopom, ki so bolj občutljivi na tveganja.
In producing the estimates needed to apply the approaches to credit risk of this Directive, credit institutions will have to adjust their data processing needs to their clients' legitimate data protection interests as governed by the existing Community legislation on data protection, while enhancing credit risk measurement and management processes of credit institutions to make methods for determining credit institutions' regulatory own funds requirements available that reflect the sophistication of individual credit institutions' processes.
Kadar kreditne institucije pri uporabi pristopov te direktive k izračunu kreditnega tveganja predložijo svoje ocene, morajo svoje zahteve po obdelavi podatkov uskladiti z legitimnim interesom za varstvo podatkov svojih strank v skladu z veljavnimi predpisi Skupnosti o varstvu podatkov; pri tem je treba izboljšati postopke kreditnih institucij za merjenje in upravljanje kreditnega tveganja, da se razvijejo metode za določanje bonitetnih kapitalskih zahtev za kreditne institucije, ki upoštevajo različen postopek posameznih kreditnih institucij.
The processing of data should be in accordance with the rules on transfer of personal data laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data.
Obdelava podatkov bi se morala izvajati v skladu s predpisi za posredovanje osebnih podatkov, ki so določeni v Direktivi 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov.
In this regard, the processing of data in connection with the incurring and management of exposures to customers should be considered to include the development and validation of credit risk management and measurement systems.
V zvezi s tem bi bilo treba šteti, da zajema obdelava podatkov na področju kreditnih dejavnosti in upravljanja izpostavljenosti do strank tudi razvoj in preverjanje sistemov za upravljanje in merjenje kreditnega tveganja.
That serves not only to fulfil the legitimate interest of credit institutions but also the purpose of this Directive, to use better methods for risk measurement and management and also use them for regulatory own funds purposes.
To ni namenjeno samo upravičenem interesom kreditnih institucij temveč tudi namenu te direktive, da se uporabijo boljši načini merjenja in upravljanja tveganja, in se jih uporabi tudi za urejanje lastnih sredstev.
With regard to the use of both external and an institution's own estimates or internal ratings, account should be taken of the fact that, at present, only the latter are drawn up by an entity — the financial institution itself — which is subject to a Community authorisation process.
Pri uporabi zunanjih ocen in lastnih ocen ter notranjih bonitetnih ocen kreditnih institucij je treba upoštevati, da le slednje izdela subjekt – finančna institucija sama –, za katerega velja postopek odobritve Skupnosti.
In the case of external ratings use is made of the products of what are known as recognised rating agencies, which in the Community are not currently subject to an authorisation process.
V primeru zunanjih bonitetnih ocen se uporabijo izdelki tako imenovanih priznanih bonitetnih institucij, za katere trenutno v Skupnosti ne velja takšen postopek odobritve.
In view of the importance of external ratings in connection with the calculation of capital requirements under this Directive, appropriate future authorisation and supervisory process for rating agencies need to be kept under review.
Zaradi velikega pomena zunanjih bonitetnih ocen za izračun kapitalskih zahtev v okviru te direktive, bo treba vseskozi pregledovati ustrezne bodoče postopke odobritve in nadzora omenjenih bonitetnih institucij.
The minimum capital requirements should be proportionate to the risks addressed.
Minimalne kapitalske zahteve bi morale biti sorazmerne s tveganji, ki jih obravnavajo.
In particular the reduction in risk levels deriving from having a large number of relatively small exposures should be reflected in the requirements.
V zahtevah bi se moralo obravnavati zlasti zmanjševanje ravni tveganja, ki je posledica velikega števila sorazmerno majhnih izpostavljenosti.
The provisions of this Directive respect the principle of proportionality, having regard in particular to the diversity in size and scale of operations and to the range of activities of credit institutions.
Določbe te direktive spoštujejo načelo sorazmernosti, ker upoštevajo zlasti razlike med kreditnimi institucijami glede njihove velikosti, obsega opravljenih poslov in njihovega področja dejavnosti.
Respect of the principle of proportionality also means that the simplest possible rating procedures, even in the Internal Ratings Based Approach (‘IRB Approach’), are recognised for retail exposures.
Spoštovanje načela sorazmernosti pomeni tudi, da so za ugotavljanje izpostavljenosti majhnih dolžnikov priznani najenostavnejši možni bonitetni postopki, tudi v okviru pristopa na osnovi notranjih bonitetnih ocen („pristop IRB“).
The ‘evolutionary’ nature of this Directive enables credit institutions to choose amongst three approaches of varying complexity.
„Razvojni“ značaj te direktive omogoča kreditnim institucijam, da izbirajo med tremi pristopi z različno kompleksnostjo.
In order to allow especially small credit institutions to opt for the more risk-sensitive IRB Approach, the competent authorities should implement the provisions of Article 89(1)(a) and (b) whenever appropriate.
Da bi zlasti manjšim kreditnim institucijam omogočili odločitev za bolj tvegan pristop IRB, bi morali pristojni organi izvajati določbe iz člena 89(1)(a) in (b), kadar koli je to ustrezno.
Those provisions should be read as such that exposure classes referred to in Article 86(1)(a) and (b) include all exposures that are, directly or indirectly, put on a par with them throughout this Directive.
Te določbe bi si bilo treba v celotni direktivi razlagati tako, da kategorije izpostavljenosti iz člena 86(1)(a) in (b) vključujejo vse izpostavljenosti, ki so jim neposredno ali posredno enakovredne.
As a general rule, the competent authorities should not discriminate between the three approaches with regard to the Supervisory Review Process, i.e. credit institutions operating according to the provisions of the Standardised Approach should not for that reason alone be supervised on a stricter basis.
Na splošno velja, da pristojni organi ne bi smeli razlikovati med tremi pristopi glede regulativnega nadzora, to pomeni, da za kreditne institucije, ki so se odločile za standardizirani pristop, ne smejo veljati strožja pravila samo zaradi tega razloga.
Increased recognition should be given to techniques of credit risk mitigation within a framework of rules designed to ensure that solvency is not undermined by undue recognition.
Večje priznavanje bi moralo biti namenjeno tehnikam zmanjševanja kreditnega tveganja v okviru pravil, pripravljenih z namenom, da neprimerno priznavanje ne bi ogrozilo solventnosti.
The relevant Member States' current customary banking collateral for mitigating credit risks should wherever possible be recognised in the Standardised Approach, but also in the other approaches.
Kadar koli je to mogoče, bi bilo treba pri standardiziranem pristopu, pa tudi pri drugih pristopih, upoštevati relevantne običajne bančne garancije za zmanjševanje kreditnih tveganj, ki so trenutno uveljavljene v državah članicah.
In order to ensure that the risks and risk reductions arising from credit institutions' securitisation activities and investments are appropriately reflected in the minimum capital requirements of credit institutions it is necessary to include rules providing for a risk‐sensitive and prudentially sound treatment of such activities and investments.
Da bi zagotovili, da se tveganja in zmanjševanja tveganj, ki so posledica dejavnosti listinjenja in naložb kreditnih institucij, ustrezno prikazujejo v minimalnih kapitalskih zahtevah kreditnih institucij, je treba vključiti pravila, ki predvidevajo obravnavo takih dejavnosti in naložb, ki je občutljiva na tveganja in bonitetno trdna.
Operational risk is a significant risk faced by credit institutions requiring coverage by own funds.
Operativno tveganje je pomembno tveganje, s katerim se soočajo kreditne institucije, in zahteva kritje z lastnimi sredstvi.
It is essential to take account of the diversity of credit institutions in the Community by providing alternative approaches to the calculation of operational risk requirements incorporating different levels of risk-sensitivity and requiring different degrees of sophistication.
Nujno je treba upoštevati raznolikost kreditnih institucij v Skupnosti tako, da se zagotovijo različni pristopi za izračun zahtev za operativno tveganje, ki vsebujejo različne stopnje občutljivosti na tveganja in zahtevajo različne stopnje izpopolnjenosti.
In view of the emerging state of the art for the measurement and management of operational risk the rules should be kept under review and updated as appropriate including in relation to the charges for different business lines and the recognition of risk mitigation techniques.
Glede na nastajajoče najnovejše tehnike za merjenje in upravljanje z operativnimi tveganji, bi se morala pravila pregledovati in ustrezno posodabljati, vključno v zvezi s stroški za različna poslovna področja in priznavanjem tehnik za zmanjševanje tveganja.
Particular attention should be paid in this regard to taking insurance into account in the simple approaches to calculating capital requirements for operational risk.
V tem smislu bi bilo treba posebno pozornost nameniti upoštevanju zavarovanj v posameznih pristopih za izračun kapitalskih zahtev za operativno tveganje.
In order to ensure adequate solvency of credit institutions within a group it is essential that the minimum capital requirements apply on the basis of the consolidated financial situation of the group.
Da bi zagotovili ustrezno solventnost kreditnih institucij v skupini, je nujno potrebno, da se minimalne kapitalske zahteve uporabljajo na podlagi konsolidiranega finančnega stanja skupine.
In order to ensure that own funds are appropriately distributed within the group and available to protect savings where needed, the minimum capital requirements should apply to individual credit institutions within a group, unless this objective can be effectively otherwise achieved.
Da bi zagotovili primerno razporeditev lastnih sredstev znotraj skupine in njihovo razpoložljivost za varovanje prihrankov, kjer je potrebno, bi se minimalne kapitalske zahteve morale uporabljati za posamezne kreditne institucije v skupini, razen če je ta cilj mogoče učinkovito doseči drugače.
The essential rules for monitoring large exposures of credit institutions should be harmonised.
Osnovna pravila za spremljanje velikih izpostavljenosti kreditnih institucij bi bilo treba uskladiti.
Member States should still be able to adopt provisions more stringent than those provided for by this Directive.
Države članice bi morale kljub vsemu imeti možnost sprejeti strožje določbe od teh, ki jih predvideva ta direktiva.
The monitoring and control of a credit institution's exposures should be an integral Part of its supervision.
Spremljanje in kontrola izpostavljenosti kreditne institucije bi morala biti sestavni del nadzora nad njo.
Therefore, excessive concentration of exposures to a single client or group of connected clients may result in an unacceptable risk of loss.
Zato lahko čezmerne koncentracije izpostavljenosti do posamezne osebe ali skupine povezanih oseb povzročijo nesprejemljivo tveganje nastanka izgub.
Such a situation can be considered prejudicial to the solvency of a credit institution.
Za tako stanje velja, da lahko neugodno vpliva na solventnost kreditne institucije.
Since credit institutions in the internal market are engaged in direct competition, monitoring requirements should be equivalent throughout the Community.
Ker kreditne institucije na notranjem trgu neposredno konkurirajo, bi morale biti zahteve glede spremljanja enake po vsej Skupnosti.
While it is appropriate to base the definition of exposures for the purposes of limits to large exposures on that provided for the purposes of minimum own funds requirements for credit risk, it is not appropriate to refer on principle to the weightings or degrees of risk.
Medtem ko je primerno, da opredelitev izpostavljenosti za namene omejevanja velikih izpostavljenosti temelji na opredelitvi, navedeni za namene zahtev po minimalnih lastnih sredstvih za kreditna tveganja, pa načelno ni primerno sklicevanje na uteži ali stopnje tveganja.
Those weightings and degrees of risk were devised for the purpose of establishing a general solvency requirement to cover the credit risk of credit institutions.
Te uteži in stopnje tveganja so bile postavljene zaradi določitve splošnih zahtev po stopnjah solventnosti, potrebnih za pokrivanje kreditnega tveganja kreditnih institucij.
In order to limit the maximum loss that a credit institution may incur through any single client or group of connected clients it is appropriate to adopt rules for the determination of large exposures which take account of the nominal value of the exposure without applying weightings or degrees of risk.
Da bi omejili največjo izgubo, ki jo lahko utrpi kreditna institucija v povezavi z eno samo osebo ali skupino povezanih oseb je primerno sprejeti pravila za določanje velikih izpostavljenosti, ki upoštevajo nominalno vrednost izpostavljenosti brez uporabe uteži ali stopnje tveganja.
While it is desirable, pending further review of the large exposures provisions, to permit the recognition of the effects of credit risk mitigation in a manner similar to that permitted for minimum capital requirement purposes in order to limit the calculation requirements, the rules on credit risk mitigation were designed in the context of the general diversified credit risk arising from exposures to a large number of counterparties.
Medtem ko je zaželeno, da se v pričakovanju nadaljnjega pregleda določb o velikih izpostavljenostih, dovoli priznavanje učinkov zmanjševanja kreditnega tveganja na način, podoben tistemu, ki je za namene minimalnih kapitalskih zahtev dovoljen za omejevanje zahtev za izračun, so bila pravila za zmanjševanje kreditnega tveganja oblikovana v okviru splošnega raznovrstnega kreditnega tveganja, ki je posledica izpostavljenosti do velikega števila nasprotnih strank.
Accordingly, recognition of the effects of such techniques for the purposes of limits to large exposures designed to limit the maximum loss that may be incurred through any single client or group of connected clients should be subject to prudential safeguards.
V skladu s tem bi bilo treba za priznavanje učinkov takih tehnik za namene omejitev velikih izpostavljenosti, namenjenih omejevanju največje izgube, ki lahko nastane zaradi ene same osebeali skupine povezanih oseb, uporabljati bonitetne zaščite.
When a credit institution incurs an exposure to its own parent undertaking or to other subsidiaries of its parent undertaking, particular prudence is necessary.
Kadar v kreditni instituciji nastopi izpostavljenost do njene nadrejene družbe ali do drugih podrejenih družb njene nadrejene družbe, je potrebna še posebna preudarnost.