natgillin/translations-raw huggingface dataset:
Without prejudice to Article 10, NCBs which were reporting credit institution balance sheets may transmit MMF balance sheet data for reference periods prior to end-December 2008 on a voluntary basis; NCBs which were reporting quarterly MMF balance sheet data in accordance with the reduced reporting requirements, or which were reporting neither credit institution nor MMF balance sheet data shall transmit historical MMF data starting at least at the time of joining the euro area, but in any case no earlier than the reference period end-September 1997, where these data are available;
Brez poseganja v člen 10 lahko NCB, ki so poročale bilance stanja kreditnih institucij, prostovoljno posredujejo podatke bilance stanja SDT za referenčna obdobja pred koncem decembra 2008; NCB, ki so poročale četrtletne podatke bilance stanja SDT v skladu z zmanjšanimi zahtevami za poročanje ali ki niso poročale podatkov bilance stanja niti za kreditne institucije niti za SDT, prenesejo zgodovinske podatke za SDT vsaj od časa pridružitve k euroobmočju, vendar v nobenem primeru ne prej od referenčnega obdobja konec septembra 1997, če so ti podatki dostopni;
over 1 year and up to 5 years
od 1 do 5 let
It specifies the unique identification code (hereinafter the “id code”) of the MFI, and is comprised of two parts: “host” and “id”.
Označuje enoznačno identifikacijsko kodo MFI in je sestavljena iz dveh delov: ‚host‘ in ‚id‘.
The values for the two parts combined should ensure that the “mfi_id” is unique to that MFI.
Vrednosti obeh delov skupaj morata zagotavljati, da je ‚mfi_id‘ enoznačna za navedeno MFI.
amending Guideline ECB/2008/18 on temporary changes to the rules relating to eligibility of collateral
o spremembi Smernice ECB/2008/18 o začasnih spremembah pravil v zvezi s primernostjo zavarovanja
Having regard to the Treaty on the Functioning of the European Union and in particular to the first indent of Article 127(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije ter zlasti prve alinee člena 127(2) Pogodbe,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank and in particular Article 12.1 and Article 14.3, in conjunction with the first indent of Article 3.1, Article 18.2 and the first paragraph of Article 20 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti člena 12.1 in člena 14.3 v povezavi s prvo alineo člena 3.1, členom 18.2 in prvim odstavkom člena 20 Statuta,
The Governing Council of the European Central Bank (ECB) has decided to prolong the widening of certain eligibility criteria for collateral laid down in Guideline ECB/2008/18 of 21 November 2008 on temporary changes to the rules relating to eligibility of collateral [1].
Svet Evropske centralne banke (ECB) se je odločil podaljšati dopolnitev nekaterih meril primernosti za zavarovanje, določeno v Smernici ECB/2008/18 z dne 21. novembra 2008 o začasnih spremembah pravil v zvezi s primernostjo zavarovanja [1].
It is therefore necessary to amend Guideline ECB/2008/18 accordingly,
Glede na navedeno je treba ustrezno spremeniti Smernico ECB/2008/18 –
Guideline ECB/2008/18 is amended as follows:
Smernica ECB/2008/18 se spremeni, kot sledi:
Article 10(2) is replaced by the following:
Člen 10(2) se nadomesti z naslednjim:
‘This Guideline shall apply from 1 December 2008 until 31 December 2010 or until the maturity date of the last 12-month refinancing operation launched by 31 December 2010, whichever is the latest.’
„Ta smernica se uporablja od 1. decembra 2008 do 31. decembra 2010 ali do datuma dospelosti zadnje 12-mesečne operacije refinanciranja, izvedene do 31. decembra 2010, pri čemer se upošteva poznejši datum.“
This Guideline shall enter into force two days following its publication in the Official Journal of the European Union.
Ta smernica začne veljati dva dneva po objavi v Uradnem listu Evropske unije.
This Guideline is addressed to the national central banks (NCBs) of participating Member States.
Ta smernica je naslovljena na nacionalne centralne banke (NCB) sodelujočih držav članic.
The NCBs shall notify the ECB of the means by which they intend to comply with this Guideline.
NCB obvestijo ECB o sredstvih, s katerimi se nameravajo uskladiti s to smernico.
OJ L 314, 25.11.2008, p. 14.
UL L 314, 25.11.2008, str. 14.
Having regard to the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’), and in particular Articles 12.1, 14.3 and 26.4 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke (v nadaljevanju: Statut ESCB) ter zlasti členov 12.1, 14.3 in 26.4 Statuta,
The implementation of this programme requires further amendments to the accounting and financial reporting framework.
Izvajanje tega programa zahteva dodatne spremembe okvira za računovodstvo in finančno poročanje.
It is necessary to clarify that liabilities arising from monetary policy operations initiated by a national central bank prior to joining the Eurosystem are to be recorded under the item ‘Other liabilities to euro area credit institutions denominated in euro’.
Treba je pojasniti, da se obveznosti, ki izhajajo iz operacij denarne politike, s katerimi nacionalne centralne banke začnejo pred vstopom v Eurosistem, zabeležijo pod postavko „Druge obveznosti do kreditnih institucij euroobmočja, denominirane v eurih“.
There is a need to specify the accounting treatment of outstanding claims arising from defaults by Eurosystem counterparties in the context of Eurosystem credit operations and of related assets, as well as the accounting treatment of provisions for counterparty risks arising from such operations.
Treba je določiti računovodsko obravnavo neporavnanih terjatev, ki izhajajo iz neizpolnjevanja obveznosti nasprotnih strank Eurosistema v kontekstu kreditnih operacij Eurosistema, in s tem povezanih sredstev, kot tudi računovodsko obravnavo rezervacij za tveganja neizpolnitve nasprotne stranke, ki izhajajo iz teh operacij.
Some further technical changes to Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks [2] are required.
Potrebne so tudi dodatne tehnične spremembe Smernice ECB/2006/16 z dne 10. novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank [2].
Guideline ECB/2006/16 needs to be amended accordingly,
Smernico ECB/2006/16 je treba ustrezno spremeniti –
Revaluation shall take place on a currency-by-currency basis for foreign exchange, including on-balance-sheet and off-balance-sheet transactions, and on a code-by-code basis i.e. same ISIN number/type for securities, except for those securities included in the items “Other financial assets” or “Sundry”, or securities held for monetary policy purposes, which shall be treated as separate holdings.’
Prevrednotenje se izvaja po posameznih valutah za tujo valuto, vključno z bilančnimi in zabilančnimi transakcijami, in po posameznih kodah, tj. enaka številka ISIN/tip za vrednostne papirje, razen za vrednostne papirje, vključene v postavko ‚Druga finančna sredstva‘ ali ‚Razno‘, ali vrednostne papirje v imetju za namene denarne politike, ki se obravnavajo kot ločeno imetje.“;
if the quantity sold is considered not significant in comparison with the total amount of the held-to-maturity securities portfolio; or
če se prodana količina šteje za nepomembno v primerjavi s skupnim zneskom portfelja vrednostnih papirjev v imetju do zapadlosti ali
if the securities are sold during the month of the maturity date; or
če se vrednostni papirji prodajo med mesecem datuma zapadlosti ali
Article 11: In paragraph 1 the following point is added:
V odstavku 1 člena 11 se doda naslednja točka:
at year-end impairment losses shall be taken to the profit and loss account and shall not be reversed in subsequent years unless the impairment decreases and the decrease can be related to an observable event that occurred after the impairment was first recorded.’
izgube zaradi oslabitve ob koncu leta se prenašajo v izkaz poslovnega izida in se v naslednjih letih ne stornirajo, razen če se oslabitev zmanjša, to zmanjšanje pa se lahko poveže z opaznim dogodkom, ki je nastopil po tem, ko je bila oslabitev prvič evidentirana.“
This Guideline shall enter into force on 31 December 2009.
Ta smernica začne veljati 31. decembra 2009.
The following definition is inserted:
Vstavi se naslednja opredelitev:
‘Appropriation
„Prisvojitev
the act of taking ownership of securities, loans or any assets which have been received by a central bank as collateral as a means of enforcing the original claim.’
dejanje pridobitve imetništva nad vrednostnimi papirji, posojili ali drugimi sredstvi, ki jih je centralna banka prejela kot zavarovanje, kot sredstvo za izvršitev prvotne terjatve.“
The tables in Annex IV are replaced by the following:
Tabele v Prilogi IV se nadomestijo z naslednjim:
Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (i) upgrading or downgrading transactions; and (ii) gold location or purity swaps where there is a difference of more than one business day between release and receipt
Nefizično zlato, kot so stanja na zlatih računih na vpogled (nedodeljeni računi), vezani depoziti in terjatve do zlata, ki izhajajo iz naslednjih transakcij: (i) višje ali nižje vrednotene transakcije; in (ii) spremembe lokacije zlata ali njegove čistosti, kadar je razlika med izdajo in dobavo več kot en delovni dan
External loans (deposits) outside the euro area other than those under asset item “Other financial assets”
Dana posojila (depoziti) zunaj euroobmočja razen tistih pod postavko sredstev ‚Druga finančna sredstva‘
Current accounts, fixed-term deposits, day-to-day money. Reverse repo transactions in connection with the management of securities denominated in euro
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva transakcije povratne prodaje v povezavi z upravljanjem vrednostnih papirjev, denominiranih v eurih.
(d)(ii) Marketable securities classified as held-to-maturity Cost subject to impairment
(d)(ii) Tržni vrednostni papirji, razvrščeni med tiste, ki so v imetju do zapadlosti
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item “Securities of euro area residents denominated in euro”, including transactions resulting from the transformation of former foreign currency reserves of the euro area and other claims.
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije povratne prodaje v povezavi z upravljanjem portfeljev vrednostnih papirjev v postavki sredstev ‚Vrednostni papirji rezidentov euroobmočja, denominirani v eurih‘, vključno s transakcijami, ki so posledica preoblikovanja nekdanjih deviznih rezerv euroobmočja, in druge terjatve.
Securities other than those under asset item 7.1 “Securities held for monetary policy purposes” and under asset item 11.3 “Other financial assets”; notes and bonds, bills, zero bonds, money market paper held outright, including government securities stemming from before EMU, denominated in euro.
Vrednostni papirji razen tistih pod postavko sredstev 7.1 ‚Vrednostni papirji v imetju za namene denarne politike‘ in pod postavko sredstev 11.3 ‚Druga finančna sredstva‘; menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga v dokončnem imetništvu, vključno z državnimi vrednostnimi papirji, ki izhajajo iz časa pred EMU, denominirani v eurih.
For the NCBs: net claim related to the application of the banknote allocation key i.e. including the ECB’s banknote issue related intra-Eurosystem balances, the compensatory amount and its balancing accounting entry as defined by Decision ECB/2001/16 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002
Za NCB: neto terjatev, povezana z uporabo ključa za razdelitev bankovcev, tj. vključno s saldi znotraj Eurosistema, ki so povezani z izdajo bankovcev ECB, kompenzacijski znesek in njegova bilančna vknjižba, kakor je določena s Sklepom ECB/2001/16 o razdelitvi denarnih prihodkov nacionalnih centralnih bank sodelujočih držav članic od finančnega leta 2002
net claims arising from balances of TARGET2 accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities – see also liability item “Other liabilities within the Eurosystem (net)”
neto terjatve, ki izhajajo iz saldov računov v sistemu TARGET2 in korespondenčnih računov NCB, tj. neto izračun terjatev in obveznosti – glej tudi postavko obveznosti ‚Druge obveznosti znotraj Eurosistema (neto)‘
other intra-Eurosystem claims denominated in euro that may arise, including the interim distribution of ECB income on euro banknotes to NCBs [1]
druge mogoče terjatve znotraj Eurosistema, denominirane v eurih, vključno z začasno porazdelitvijo prihodka ECB iz eurobankovcev posameznim NCB [1]
Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item,
Transakcije povratne prodaje s kreditnimi institucijami v zvezi z upravljanjem portfeljev vrednostnih papirjev v tej postavki
Outstanding claims (from defaults)
Neporavnane terjatve (zaradi neizpolnjevanja obveznosti)
Outstanding claims (from defaults): mandatory
Neporavnane terjatve (zaradi neizpolnjevanja obveznosti): obvezna
Assets or claims (from defaults)
Sredstva ali terjatve (zaradi neizpolnjevanja obveznosti)
Assets or claims (from defaults): mandatory
Sredstva ali terjatve (zaradi neizpolnjevanja obveznosti): obvezna
‘LIABILITIES
„OBVEZNOSTI
Balance sheet item [6]
Bilančna postavka [6]
Scope of application [7]
Področje uporabe [7]
Banknotes in circulation [5]
Bankovci v obtoku [5]
Euro banknotes, plus/minus adjustments relating to the application of the banknote allocation key according to Guideline ECB/2001/15 and Decision ECB/2001/16
Eurobankovci, plus/minus prilagoditve, povezane z uporabo ključa za razdelitev bankovcev v skladu s Smernico ECB/2001/15 in Sklepom ECB/2001/16
Banknotes denominated in national euro area currency units during the cash changeover year
Bankovci, denominirani v nacionalnih enotah valut euroobmočja, med letom prehoda na eurogotovino
Nominal
Nominalna vrednost
No current accounts of credit institutions.
Brez tekočih računov kreditnih institucij.
Any liabilities/deposits stemming from monetary policy operations initiated by an NCB prior to joining the Eurosystem
Vse obveznosti/depoziti, ki izhajajo iz operacij denarne politike, s katerimi je NCB začela pred vstopom v Eurosistem
Only an ECB balance sheet item — for the NCBs a transitional balance sheet item.
Postavka je samo v bilanci stanja ECB – za NCB postavka prehodne bilance stanja.
Discount paper, issued with the aim of liquidity absorption
Diskontni vrednostni papir, izdan z namenom zmanjšanja likvidnosti.
Current accounts of staff, companies and clients including financial institutions listed as exempt from the obligation to hold minimum reserves — see liability item 2.1 etc.; fixed-term deposits, deposits repayable on demand
Tekoči računi zaposlenih, družb in strank, vključno s finančnimi institucijami, ki so naštete kot izjeme od obveznosti izpolnjevanja obveznih rezerv – glej postavko obveznosti 2.1 itd.; vezani depoziti, depoziti, ki se odplačajo na zahtevo
Current accounts, fixed-term deposits, deposits repayable on demand including accounts held for payment purposes and accounts held for reserve management purposes: of other banks, central banks, international/supranational institutions including the Commission of the European Communities; current accounts of other depositors.
Tekoči računi, vezani depoziti, depoziti, ki se odplačajo na zahtevo, vključno z računi za namen plačevanja in računi za upravljanje rezerv: drugih bank, centralnih bank, mednarodnih/nadnacionalnih institucij, vključno z Evropsko komisijo; tekoči računi drugih vlagateljev.
Balances of TARGET2 accounts of central banks of non-participating Member States
Saldi računov centralnih bank nesodelujočih držav članic v sistemu TARGET2
Current accounts. liabilities under repo transactions; usually investment transactions using foreign currency assets or gold
Tekoči računi, obveznosti iz transakcij povratnega nakupa; običajno naložbene transakcije, pri katerih se uporabljajo sredstva v tuji valuti ali zlato
Nominal value, translation at the market rate
Nominalna vrednost, preračunana po tržnem deviznem tečaju
Intra-Eurosystem liabilities (+)
Obveznosti znotraj Eurosistema (+)
Liabilities equivalent to the transfer of foreign reserves (+)
Obveznosti, ustrezne prenosu deviznih rezerv (+)
Liabilities related to promissory notes backing the issuance of ECB debt certificates (+)
Obveznosti v povezavi z zadolžnicami za kritje izdaje dolžniških certifikatov ECB (+)
Promissory notes issued to the ECB, due to the back-to back-agreement in connection with ECB debt certificates
Zadolžnice, izdane Evropski centralni banki, zaradi pogodbe o kritju v povezavi z dolžniškimi certifikati ECB
Net liabilities related to allocation of euro banknotes within the Eurosystem (+) [5]
Neto obveznosti v zvezi z razdelitvijo eurobankovcev znotraj Eurosistema (+) [5]
Only an NCB balance sheet item.
Postavka je samo v bilanci stanja NCB.
For the NCBs: net liability related to the application of the banknote allocation key i.e. including the ECB’s banknote issue related intra-Eurosystem balances, the compensatory amount and its balancing accounting entry as defined by Decision ECB/2001/16
Za NCB: neto obveznost v zvezi z uporabo ključa za razdelitev bankovcev, tj. vključno s saldi računov znotraj Eurosistema, ki so povezani z izdajo bankovcev ECB, kompenzacijski znesek in njegova bilančna vknjižba, kakor je določeno s Sklepom ECB/2001/16
Other liabilities within the Eurosystem (net) (+)
Druge obveznosti znotraj Eurosistema (neto) (+)
net liabilities arising from balances of TARGET2 accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities — see also asset item “Other claims within the Eurosystem (net)”
neto obveznosti, ki izhajajo iz saldov računov v sistemu TARGET2 in korespondenčnih računov NCB, tj. neto izračun terjatev in obveznosti – glej tudi postavko sredstev ‚Druge terjatve znotraj Eurosistema (neto)‘
liability due to the difference between monetary income to be pooled and redistributed.
obveznosti iz razlike med denarnim prihodkom, ki se združi in prerazporedi.
Only relevant for the period between booking of monetary income as part of the year-end procedures, and its settlement at the last working day in January each year
Pomembno je samo za obdobje med knjiženjem denarnega prihodka kot del postopkov ob koncu leta in njegovo poravnavo zadnji delovni dan v januarju vsako leto
other intra-Eurosystem liabilities denominated in euro that may arise, including the interim distribution of ECB income on euro banknotes to NCBs [5]
druge mogoče obveznosti znotraj Eurosistema, denominirane v eurih, vključno z začasno porazdelitvijo prihodka ECB iz eurobankovcev posameznim NCB [5]
Customer gold deposits.
Depoziti strank v zlatu.
Coins in circulation in the event that an NCB is the legal issuer.
Kovanci v obtoku, če je NCB zakonita izdajateljica.
Banknotes in circulation denominated in national euro area currency units that have ceased to be legal tender but are still in circulation after the cash changeover year, if not shown under liability item Provisions.
Bankovci v obtoku v nacionalnih enotah valut euroobmočja, ki niso več zakonito plačilno sredstvo, vendar so še vedno v obtoku po letu prehoda na eurogotovino, če ni prikazano v postavki obveznosti ‚Rezervacije‘.
Customer gold deposits
Depoziti strank v zlatu
Customer gold deposits: mandatory
Depoziti strank v zlatu: obvezna
For pensions, for foreign exchange rate, interest rate, credit and gold price risks, and for other purposes e.g. expected future expenses, provisions for national euro area currency units that have ceased to be legal tender but are still in circulation after the cash changeover year if these banknotes are not shown under liability item “Other liabilities/Sundry”
Za pokojnine, za tveganja deviznega tečaja in obrestnih mer, kreditna tveganja in tveganja cene zlata ter za druge namene, npr. pričakovani odhodki v prihodnosti, rezervacije za nacionalne enote valut euroobmočja, ki niso več zakonito plačilno sredstvo, vendar so še vedno v obtoku po letu prehoda na eurogotovino, če ti bankovci niso prikazani v postavki obveznosti ‚Druge obveznosti/Razno‘
The contributions from NCBs to the ECB according to Article 49.2 of the Statute are consolidated with the respective amounts disclosed under asset item 9.1 (+)
Prispevki posameznih NCB za ECB v skladu s členom 49.2 Statuta se konsolidirajo s pripadajočimi zneski v postavki sredstev 9.1 (+)
Nominal value (in proportion to the subscribed ECB capital key; based on a valuation at year-end by the Governing Council of the ECB)
Nominalna vrednost (v sorazmerju s ključem vpisanega kapitala ECB, na podlagi vrednotenja Sveta ECB ob koncu leta)
The contributions from NCBs according to Article 49.2 of the Statute to the ECB are consolidated with the respective amounts disclosed under asset item 9.1 (+)
Prispevki posameznih NCB za ECB v skladu s členom 49.2 Statuta se konsolidirajo s pripadajočimi zneski v postavki sredstev 9.1 (+)
Paid-up capital — the ECB’s capital is consolidated with the capital shares of the participating NCBs
Vplačani kapital – kapital ECB se konsolidira s kapitalskimi deleži sodelujočih NCB
Retained earnings
Preneseni dobiček
Published profit and loss account of a central bank [2] [3](EUR million) [4]
Objavljeni izkaz poslovnega izida centralne banke [2] [3](v milijonih EUR [4])
Net result of financial operations, write-downs and risk provisions
Neto rezultat finančnih operacij, zmanjšanje knjigovodske vrednosti in rezervacije za tveganja
Net income/expense from fees and commissions
Neto prihodki/odhodki iz provizij
Income from equity shares and participating interests [1]
Prihodki iz lastniških vrednostnih papirjev in udeležb v naložbah [1]
Net result of pooling of monetary income [1]
Neto rezultat združevanja denarnega prihodka [1]
Administrative expenses [5]
Administrativni odhodki [5]
Income tax and other government charges on income
Davek na prihodke in druge državne obremenitve prihodkov
Items to be harmonised.
Postavke, ki se harmonizirajo.
See recital 4 of Guideline ECB/2006/16.
Glej uvodno izjavo 4 k Smernici ECB/2006/16.
See Annex III to Decision ECB/2006/17 of 10 November 2006.
Glej Prilogo III k Sklepu ECB/2006/17 z dne 10. novembra 2006.
The disclosure relating to euro banknotes in circulation, remuneration of net intra-Eurosystem claims/liabilities resulting from the allocation of euro banknotes within the Eurosystem, and monetary income should be harmonised in NCBs’ published annual financial statements.
Razkritje, ki se nanaša na eurobankovce v obtoku, obrestovanje neto terjatev/obveznosti znotraj Eurosistema, ki izhaja iz razdelitve eurobankovcev znotraj Eurosistema, ter na denarne prihodke, bi morali harmonizirati v objavljenih letnih računovodskih izkazih posameznih NCB.
It is recommended that the costs incurred in connection with the issue of both national banknotes and euro banknotes should be taken to the profit and loss account as they are invoiced or otherwise incurred.’
Priporočeno je, da se stroški, nastali v zvezi z izdajo nacionalnih bankovcev in eurobankovcev, vnesejo v izkaz poslovnega izida, ko se fakturirajo ali kako drugače prevzamejo.“
The items marked with a “(+)” are consolidated in the Eurosystem’s weekly financial statements.
Postavke, označene z a ‚(+)‘, se konsolidirajo v tedenskih računovodskih izkazih Eurosistema.