natgillin/translations-raw huggingface dataset:
The Governing Council usually decides on interest rate changes when assessing its monetary policy stance at its first meeting of the month.
Svet ECB običajno odloča o spremembah obrestnih mer, ko ocenjuje naravnanost denarne politike na prvi seji v mesecu.
Usually such decisions become effective only from the beginning of the new reserve maintenance period.’
Običajno začnejo te odločitve veljati šele na začetku novega obdobja izpolnjevanja obveznih rezerv.“
During the interim period until 31 December 2011 for a specific asset class of the non-marketable assets, credit claims, a limited number of eligibility and operational criteria may diverge across the euro area (see Section 6.2.2).’
V vmesnem obdobju do 31. decembra 2011 je za določeni razred netržnega finančnega premoženja, bančna posojila, po euroobmočju dopustno odstopanje omejenega števila meril primernosti in operativnih meril (glej oddelek 6.2.2).“
References to ‘TARGET2’ must be construed as references to ‘TARGET’, until the NCB has migrated to TARGET2.
Sklicevanja na,sistem ‚TARGET2‘ je treba razlagati kot sklicevanja na,sistem ‚TARGET‘, dokler NCB ne migrira na sistem TARGET2.
From 19 November 2007, the decentralised technical infrastructure of TARGET will be replaced by a single shared platform of TARGET2 through which all payment orders are submitted and processed and through which payments are received in the same technical manner.
Po 19. novembru 2007 bo decentralizirana tehnična infrastruktura sistema TARGET nadomeščena z enotno skupno platformo sistema TARGET2, preko katere so vsi plačilni nalogi predloženi in obdelani ter vsa plačila prejeta na tehnično enak način.
Migration to TARGET2 is arranged in three country groups, allowing TARGET users to migrate to TARGET2 in different waves and on different pre-defined dates.
Migracija na sistem TARGET2 je organizirana v treh skupinah držav, kar uporabnikom sistema TARGET omogoča, da migrirajo na sistem TARGET2 v različnih valovih in na različne predhodno določene datume.
The composition of the country groups is the following: Group 1 (19 November 2007): Austria, Germany, Luxemburg and Slovenia; Group 2 (18 February 2008): Belgium, Finland, France, Ireland, Netherlands, Portugal and Spain; and Group 3 (19 May 2008): Greece, Italy, and the ECB.
Sestava skupin držav je naslednja: Skupina 1 (19. november 2007): Avstrija, Nemčija, Luksemburg in Slovenija; Skupina 2 (18. februar 2008): Belgija, Finska, Francija, Irska, Nizozemska, Portugalska in Španija; in Skupina 3 (19. maj 2008): Grčija, Italija in ECB.
A fourth migration date (15 September 2008) is held in reserve as a contingency measure.
Četrti datum za migracijo (15. september 2008) se ohrani v rezervi kot ukrep ob nepredvidljivih dogodkih.
Certain non-participating NCBs will also be connected to TARGET2 on the basis of a separate agreement: Cyprus, Latvia, Lithuania and Malta (in Group 1), as well as Denmark, Estonia and Poland (in Group 3).
Tudi nekatere nesodelujoče NCB bodo priključene k sistemu TARGET2 na podlagi ločenega sporazuma: Ciper, Latvija, Litva in Malta (v Skupini 1) ter Danska, Estonija in Poljska (v Skupini 3).
In addition, access to the marginal lending facility is only granted when the requirements of the payment system infrastructure in the RTGS have been fulfilled.’
Dodatno je dostop do odprte ponudbe mejnega posojila mogoč samo, ko so izpolnjene zahteve infrastrukture plačilnega sistema v sistemu BPRČ.“
In some Member States, the NCB or some of its branches may not be open for the purpose of conducting monetary policy operations on certain Eurosystem business days due to national or regional bank holidays.
V nekaterih državah članicah NCB ali nekatere njihove podružnice morda niso odprte za izvajanje operacij denarne politike na nekatere delovne dneve Eurosistema zaradi nacionalnih ali regionalnih praznikov.
In such cases, the NCB is responsible for informing the counterparties in advance of the arrangements to be made for access to the marginal lending facility on the bank holiday.
V teh primerih je NCB odgovorna za vnaprejšnje obveščanje nasprotnih strank o ureditvi dostopa do odprte ponudbe mejnega posojila na praznik.
TARGET and/or TARGET2 closing days are announced on the ECB's website (www.ecb.int), and on the Eurosystem websites (see Appendix 5).
Dnevi, ko je sistem TARGET in/ali sistem TARGET2 zaprt, so objavljeni na spletni strani ECB (www.ecb.int) in na spletnih straneh Eurosistema (glej Dodatek 5).
Until an NCB has migrated to TARGET2, the deadline for requesting access to the marginal lending facility with that NCB will be 30 minutes following the system's closing time (6 p.m. CET), to be postponed by an additional 30 minutes on the last Eurosystem business day of a reserve maintenance period.’
Dokler NCB ne migrira na sistem TARGET2, bo rok za zahtevek za dostop do odprte ponudbe mejnega posojila pri tej NCB 30 minut po času zaprtja sistema (ob 18.00 po srednjeevropskem času), ki se na zadnji delovni dan Eurosistema v obdobju izpolnjevanja obveznih rezerv podaljša za dodatnih 30 minut.“
See footnote 3 in this chapter.
Glej opombo 3 v tem poglavju.
Until an NCB has migrated to TARGET2, the deadline for requesting access to the deposit facility with that NCB will be 30 minutes following the system's closing time (6 p.m. CET), to be postponed by an additional 30 minutes on the last Eurosystem business day of a reserve maintenance period.’
Dokler NCB ne migrira na sistem TARGET2, bo rok za zahtevek za dostop do odprte ponudbe mejnega depozita pri tej NCB 30 minut po času zaprtja sistema (ob 18.00 po srednjeevropskem času), ki se na zadnji delovni dan Eurosistema v obdobju izpolnjevanja obveznih rezerv podaljša za dodatnih 30 minut.“
Until an NCB has migrated to TARGET2, the deadline for requesting access to the Eurosystem's standing facilities with that NCB will be 30 minutes following the system's closing time (6 p.m. CET), to be postponed by an additional 30 minutes on the last Eurosystem business day of a minimum reserve maintenance period.’
Dokler NCB ne migrira na system TARGET2, bo rok za zahtevek za dostop do odprtih ponudb Eurosistema pri tej NCB 30 minut po času zaprtja sistema (ob 18.00 po srednjeevropskem času), ki se na zadnji delovni dan Eurosistema v obdobju izpolnjevanja obveznih rezerv podaljša za dodatnih 30 minut.“
Annex II to Guideline ECB/2000/7 (‘Additional Minimum Common Features’) is amended as follows:
Priloga II k Smernici ECB/2000/7 („Dodatne minimalne splošne značilnosti“) se spremeni, kot sledi:
Paragraph 15 is replaced by the following:
Odstavek 15 se nadomesti z naslednjim:
‘The relevant contractual or regulatory arrangements applied by the NCB must define “business day” as, in relation to an obligation to make a payment, any day on which TARGET2 is operational to effect such a payment and, in relation to an obligation to deliver assets, any day on which the securities settlement systems through which delivery is to be made are open for business in the place where delivery of the relevant securities is to be effected.(2) Paragraph 20(b)(ii) is replaced by the following:
„Ustrezni pogodbeni ali uredbeni dogovori, ki jih uporablja NCB, morajo opredeliti ‚delovni dan‘ tako, da bo to v zvezi z obveznostjo plačila dan, ko je sistem TARGET2 operativen za izvedbo takega plačila, in v zvezi z obveznostjo zagotovitve finančnega premoženja dan, ko so poravnalni sistemi vrednostnih papirjev, preko katerih se finančno premoženje zagotovi, odprti za poslovanje v kraju, kjer je treba zagotoviti zadevne vrednostne papirje.2. Odstavek 20(b)(ii) se nadomesti z naslednjim:
‘on the basis of the sums so established, the NCB must calculate what is due from each party to the other at the repurchase date.
„na podlagi tako dobljenih vsot mora NCB izračunati, koliko je vsaka stranka dolžna drugi na datum povratnega odkupa.
The sums due from one party must be set off against the sums due to the other and only the net balance is payable by the party having the claim thereby valued at the lower amount.
Vsote, ki jih dolguje ena stranka, se pobotajo z vsotami, ki so dolgovane drugi, in stranka, ki ima terjatev, vrednoteno v nižjem znesku, plača samo neto stanje.
Such net balance is due and payable on the next day on which TARGET2 is operational to effect a payment.
To neto stanje dospe in je plačljivo na naslednji dan, ko je sistem TARGET2 operativen za izvedbo plačila.
For the purposes of this calculation, any sums not denominated in euro must be converted into euro on the appropriate date at the rate calculated in accordance with paragraph 16.’
Za namene tega izračuna je treba vse vsote, ki niso denominirane v eurih, pretvoriti v eure na ustrezne datume po tečaju, ki se izračuna v skladu z odstavkom 16.“
Paragraph 31(b) is replaced by the following:
Odstavek 31(b) se nadomesti z naslednjim:
‘On the basis of the sums so established, the NCB must calculate what is due from each party to the other at the retransfer date.
„Na podlagi tako dobljenih vsot mora NCB izračunati, koliko je vsaka stranka dolžna drugi na datum povratnega prenosa.
The sums due from one party must be converted into euro where necessary in accordance with paragraph 16 and set off against the sums due to the other.
Vsote, ki jih dolguje ena stranka, se po potrebi pretvorijo v eure v skladu z odstavkom 16 in pobotajo z vsotami, dolgovanimi drugi.
Only the net balance is payable by the party having the claim thereby valued at the lower amount.
Stranka, ki ima terjatev, vrednoteno v nižjem znesku, plača samo neto stanje.
Such net balance is due and payable on the next day on which TARGET2 is operational to effect such a payment.’
To neto stanje dospe in je plačljivo na naslednji dan, ko je sistem TARGET2 operativen za izvedbo tega plačila.“
The table of Eurosystem websites in the new Appendix 5 to Annex I to Guideline ECB/2000/7 is replaced by the following:
Tabela spletnih strani Eurosistema v po novem Dodatku 5 k Prilogi I k Smernici ECB/2000/7 se nadomesti z naslednjo:
‘Central Bank
„Centralna banka
The item ‘Settlement account’ is replaced by the following:
Izraz „Poravnalni račun“ se nadomesti z naslednjim:
‘Settlement account
„Poravnalni račun
Where applicable, references to “TARGET2” must be construed as references to “TARGET” until the NCB has migrated to TARGET2.
Kjer je to primerno, se sklicevanja na ‚sistem TARGET2‘ razlagajo kot sklicevanja na ‚sistem TARGET‘, dokler NCB ne migrira na sistem TARGET2.
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1 and 5.2, 12.1 and 14.3 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti členov 5.1 in 5.2 ter 12.1 in 14.3 Statuta,
Article 8(3) of Guideline ECB/2002/7 of 21 November 2002 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts [1] provides that the Governing Council will on a yearly basis review the derogations granted to the national central banks (NCBs) that are unable to comply with the requirements laid down in Article 2 of the Guideline.
Člen 8(3) Smernice ECB/2002/7 z dne 21. novembra 2002 o zahtevah Evropske centralne banke glede statističnega poročanja na področju četrtletnih finančnih računov [1] določa, da Svet ECB letno pregleda odstopanja, dovoljena nacionalnim centralnim bankam (NCB), ki ne morejo izpolniti zahtev iz člena 2 Smernice.
Guideline ECB/2005/13 of 17 November 2005 amending Guideline ECB/2002/7 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts [2] and Guideline ECB/2006/6 contained updated derogations from the data reporting requirements in respect of the Member States that had adopted the euro by the time of adoption of those legal acts.
Smernica ECB/2005/13 z dne 17. novembra 2005 o spremembah Smernice ECB/2002/7 o zahtevah Evropske centralne banke glede statističnega poročanja na področju četrtletnih finančnih računov [2] in Smernica ECB/2006/6 sta vsebovali posodobljena odstopanja od zahtev glede poročanja podatkov v zvezi z državami članicami, ki so sprejele euro do sprejetja navedenih pravnih aktov.
Cyprus will adopt the euro on 1 January 2008 and derogations need to be inserted into Guideline ECB/2002/7 in respect of Cyprus.
Ciper bo sprejel euro 1. januarja 2008, zato je treba v Smernico ECB/2002/7 vnesti odstopanja v zvezi s Ciprom.
In accordance with Article 3.5 of the Rules of Procedure of the European Central Bank, the Governor of the Central Bank of Cyprus has been invited to attend the meeting of the Governing Council adopting this Guideline,
V skladu s členom 3.5 Poslovnika Evropske centralne banke je bil guverner centralne banke Central Bank of Cyprus povabljen, da se udeleži seje Sveta ECB, na kateri se sprejme ta smernica –
Annex III to Guideline ECB/2002/7 is amended in accordance with the Annex to this Guideline.
Priloga III k Smernici ECB/2002/7 se spremeni v skladu s Prilogo k tej smernici.
This Guideline shall enter into force on 1 January 2008.
Ta smernica začne veljati 1. januarja 2008.
This Guideline is addressed to the NCBs of Member States that have adopted the euro.
Ta smernica je naslovljena na NCB držav članic, ki so sprejele euro.
Done at Frankfurt-am-Main, 15 November 2007.
V Frankfurtu na Majni, 15. novembra 2007
Guideline as last amended by Guideline ECB/2006/6 (OJ L 115, 28.4.2006, p. 46).
Smernica, kakor je bila nazadnje spremenjena s Smernico ECB/2006/6 (UL L 115, 28.4.2006, str. 46).
OJ L 30, 2.2.2006, p. 1.
UL L 30, 2.2.2006, str. 1.
Annex III to Guideline ECB/2002/7 is amended as follows:
Priloga III k Smernici ECB/2002/7 se spremeni, kot sledi:
In Table 1 (Current data), the following section is inserted between the sections entitled ‘Italy’ and ‘Luxembourg’:
V tabeli 1 (Tekoči podatki) se med oddelkoma „Italija“ in „Luksemburg“ vstavi naslednji oddelek:
Short-term and long-term loans granted by total economy, NFCs, OFIFAs, OFIs, FA, ICPFs, GG and HHs to residents and non-residents, broken down by counterpart sector and area
Kratkoročna in dolgoročna posojila, ki so jih celotno gospodarstvo, NFD, DFPIPFD, DFP, IPFD, ZDPS, D in G odobrili rezidentom in nerezidentom, razčlenjena po sektorju in območju nasprotne stranke
Article 8(3) of Guideline ECB/2005/5 of 17 February 2005 on the statistical reporting requirements of the European Central Bank and the procedures for exchanging statistical information within the European System of Central Banks in the field of government finance statistics [1] provides that the Governing Council will on a yearly basis review the derogations granted to the national central banks (NCBs) that are unable to comply with the requirements laid down in Article 2 and Article 4(1) of the Guideline.
Člen 8(3) Smernice ECB/2005/5 z dne 17. februarja 2005 o zahtevah Evropske centralne banke za statistično poročanje in o postopkih za izmenjavo statističnih informacij znotraj Evropskega sistema centralnih bank na področju statistike državnih financ [1] določa, da bo Svet ECB letno pregledal odstopanja, odobrena nacionalnim centralnim bankam (NCB), ki ne morejo izpolniti zahtev, določenih v členih 2 in 4(1) iste smernice.
Guideline ECB/2006/27 contained updated derogations from the data reporting requirements in respect of the Member States that had adopted the euro by 18 December 2006, as well as Slovenia.
Smernica ECB/2006/27 je vsebovala posodobljena odstopanja od zahtev glede poročanja podatkov v zvezi z državami članicami, ki so sprejele euro do 18. decembra 2006, in Slovenijo.
Cyprus will adopt the euro on 1 January 2008 and derogations need to be inserted into Guideline ECB/2005/5 in respect of Cyprus.
Ciper bo sprejel euro 1. januarja 2008, zato je treba v Smernico ECB/2005/5 vnesti odstopanja v zvezi s Ciprom.
Annex IV to Guideline ECB/2005/5 is replaced by the Annex to this Guideline.
Priloga IV k Smernici ECB/2005/5 se nadomesti s prilogo k tej smernici.
Guideline as last amended by Guideline ECB/2006/27 (OJ C 17, 25.1.2007, p. 1).
Smernica, kakor je bila nazadnje spremenjena s Smernico ECB/2006/27 (UL C 17, 25.1.2007, str. 1).
DEROGATIONS RELATED TO THE TIME SERIES LISTED IN ANNEX I, TABLES 1A TO 3B
ODSTOPANJA V ZVEZI S ČASOVNIMI VRSTAMI, NAŠTETIMI V PRILOGI I, PREGLEDNICE 1A DO 3B
Debt-zero coupon bonds
Dolg – brezkuponske obveznice
CYPRUS [1]1B.13
CIPER [1]1B.13
Transactions in securities other than shares — short- and long-term securities
Transakcije z vrednostnimi papirji, razen z delnicami – kratkoročni in dolgoročni vrednostni papirji
Transactions in shares and other equity — other
Transakcije z delnicami in drugim lastniškim kapitalom – drugo
SLOVENIA [3]1A.2,3,4,5
SLOVENIJA [3]1A.2, 3, 4, 5
Deficit by subsectors
Primanjkljaj po podsektorjih
For item 2A.2 the derogation only applies to data requested for 1997.
Za postavko 2A.2 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za leto 1997.
For items 2A.6, 8, 9, 22 the derogation only applies to data requested for the period from 1995 to 1998.
Za postavke 2A.6, 8, 9, 22 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za obdobje od leta 1995 do leta 1998.
For items 2A.12, 29, 30, 31, 32 the derogation only applies to data requested for the period from 1995 to 2001.
Za postavke 2A.12, 29, 30, 31, 32 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za obdobje od leta 1995 do leta 2001.
For items 3A.28 and 3B.11 the derogation only applies to data requested for the period from 1995 to 1997.
Za postavki 3A.28 in 3B.11 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za obdobje od leta 1995 do leta 1997.
For items 2A.2, 3, 7, 13, 19, 22 the derogation only applies to data requested for the period from 1995 to 1998.
Za postavke 2A.2, 3, 7, 13, 19, 22 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za obdobje od leta 1995 do leta 1998.
Slovenia has derogations for all data requested in Tables 2A, 2B, 3A and 3B of Annex I for the period from 1995 to 1998.
Za Slovenijo velja odstopanje v zvezi z vsemi podatki, ki se zahtevajo v preglednicah 2A, 2B, 3A in 3B Priloge I za obdobje od leta 1995 do leta 1998.
For items 1A.2, 3, 4, 5 the derogation only applies to data requested for the period from 1995 to 1998.
Za postavke 1A.2, 3, 4, 5 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za obdobje od leta 1995 do leta 1998.
For items 2A.10, 11, 12, 24 the derogation only applies to data requested for 1999.’
Za postavke 2A.10, 11, 12, 24 se odstopanje uporablja samo v zvezi s podatki, ki se zahtevajo za leto 1999.“
amending Guideline ECB/2006/16 on the legal framework for accounting and financial reporting in the European System of Central Banks
o spremembah Smernice ECB/2006/16 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 12.1, 14.3 and 26.4 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke in zlasti njegovih členov 12.1, 14.3 in 26.4,
Having regard to the contribution of the General Council of the European Central Bank (ECB) pursuant to the second and third indents of Article 47.2 of the Statute,
ob upoštevanju prispevka Razširjenega sveta Evropske centralne banke (ECB) v skladu z drugo in tretjo alineo člena 47.2 Statuta,
Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks [1] does not contain specific rules on the accounting of synthetic instruments, which are increasingly used in the financial markets.
Smernica ECB/2006/16 z dne 10. novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank [1] ne vsebuje posebnih pravil za računovodstvo sintetičnih instrumentov, ki se na finančnih trgih vse več uporabljajo.
The development of generic accounting rules for synthetic instruments is appropriate since it provides clear rules that can accommodate the full range of such instruments and provide a clear framework for the Eurosystem external auditors.
Razvoj generičnih računovodskih pravil za sintetične instrumente je primeren, saj zagotavlja jasna pravila, ki ustrezajo vsem tovrstnim instrumentom in zagotavljajo jasen okvir za zunanje revizorje Eurosistema.
It is therefore necessary to amend references to ‘TARGET’ and related concepts in Guideline ECB/2006/16,
Zaradi tega je treba v Smernici ECB/2006/16 spremeniti sklicevanje na „TARGET“ in sorodne pojme –
Guideline ECB/2006/16 is amended as follows:
Smernica ECB/2006/16 se spremeni, kot sledi:
the following Article 9a is inserted:
Vstavi se naslednji člen 9a:
Instruments combined to form a synthetic instrument shall be recognised and treated separately from other instruments, in accordance with the general provisions, valuation rules, income recognition and instrument-specific requirements set out in this Guideline.
Instrumenti, kombinirani v sintetični instrument, se upoštevajo in obravnavajo ločeno od drugih instrumentov, v skladu s splošnimi določbami, pravili vrednotenja, priznavanjem prihodkov in tem instrumentom lastnimi zahtevami, kot so določeni v tej smernici.
In derogation from Articles 3(b), 7(3), 11(1) and 13(2), the following alternative treatment may be applied to the valuation of synthetic instruments:
Z odstopanjem od členov 3(b), 7(3), 11(1) in 13(2) se za vrednotenje sintetičnih instrumentov lahko uporabi naslednja alternativna obravnava:
unrealised gains and losses of the instruments combined to form a synthetic instrument are netted at the year-end.
nerealizirani dobički in izgube instrumentov, kombiniranih v sintetični instrument, se pobotajo ob koncu leta.
In such case, net unrealised gains shall be recorded in a revaluation account.
V tem primeru se neto nerealizirani dobički evidentirajo na računu vrednotenja.
Net unrealised losses shall be taken to the profit and loss account if they exceed previous net revaluation gains registered in the corresponding revaluation account;
Neto nerealizirane izgube se evidentirajo v izkazu poslovnega izida, če presegajo predhodne prihodke vrednotenja, evidentirane na ustreznem računu vrednotenja;
securities held as part of a synthetic instrument shall not form part of the overall holding on these securities but shall be part of a separate holding;
vrednostni papirji, ki so del sintetičnega instrumenta, niso del celotnega imetja teh vrednostnih papirjev, ampak so del ločenega imetja;
unrealised losses taken to the profit and loss account at the year-end and the corresponding unrealised gains shall be separately amortised in subsequent years.
nerealizirane izgube, ki se upoštevajo v izkazu poslovnega izida ob koncu leta, in ustrezni nerealizirani dobički se ločeno amortizirajo v naslednjih letih.
If one of the instruments combined expires, is sold, terminated or exercised, the reporting entity shall discontinue prospectively the alternative treatment specified in paragraph 2 and any unamortised valuation gains credited in the profit and loss account in previous years shall be immediately reversed.
Če eden od kombiniranih instrumentov poteče, je prodan, ukinjen ali izvršen, poročevalec preneha z alternativno obravnavo, opisano v odstavku 2, morebitni neamortizirani prihodki vrednotenja v izkazu poslovnega izida preteklih let pa se nemudoma stornirajo.
The alternative treatment specified in paragraph 2 may only be applied if the following conditions are met:
Alternativna obravnava, opisana v odstavku 2, se lahko uporabi samo, če so izpolnjeni naslednji pogoji:
the individual instruments are managed and their performance is evaluated as one combined instrument, based on either a risk management or investment strategy;
posamezni instrumenti se vodijo in njihova donosnost se vrednoti kot en kombiniran instrument, bodisi na podlagi strategije obvladovanja tveganj ali na podlagi investicijske strategije;
on initial recognition, the individual instruments are structured and designated as a synthetic instrument;
pri začetnem upoštevanju so posamezni instrumenti strukturirani in določeni kot sintetični instrument;