natgillin/translations-raw huggingface dataset:
Forward transactions in securities shall be accounted for in accordance with Method A in Article 21(1) of Guideline ECB/2010/20.
Terminske transakcije z vrednostnimi papirji se evidentirajo v skladu z metodo A v členu 21(1) Smernice ECB/2010/20.
Options shall be accounted for in accordance with Article 22 of Guideline ECB/2010/20.
Opcije se evidentirajo v skladu s členom 22 Smernice ECB/2010/20.
The format of the ECB’s published annual balance sheet shall follow the format in Annex II.
Oblika objavljene letne bilance stanja ECB sledi obliki v Prilogi II.
The format of the ECB’s published profit and loss account shall comply with Annex III.
Oblika objavljenega izkaza poslovnega izida ECB mora biti skladna s Prilogo III.
In interpreting this Decision, account shall be taken of the preparatory work, the accounting principles harmonised by Union law and generally accepted international accounting standards.
Pri razlagi tega sklepa se upoštevajo pripravljalno delo, računovodska načela, usklajena s pravom Unije, in splošno priznani mednarodni računovodski standardi.
If a specific accounting treatment is not laid down in this Decision and in the absence of a decision to the contrary by the Governing Council, the ECB shall follow valuation principles in accordance with International Accounting Standards as adopted by the European Union, which are relevant to the ECB’s activities and accounts.
Če določena računovodska obravnava v tem sklepu ni opredeljena in če Svet ECB ne sprejme drugačne odločitve, ECB upošteva načela vrednotenja v skladu z Mednarodnimi računovodskimi standardi, kot jih sprejme Evropska unija in ki so pomembni za dejavnosti in računovodske izkaze ECB.
Decision ECB/2006/17 is hereby repealed.
Sklep ECB/2006/17 se s tem sklepom razveljavi.
References to the repealed Decision shall be construed as references to this Decision and shall be read in accordance with the correlation table in Annex V.
Sklicevanja na razveljavljen sklep se razlagajo kot sklicevanja na ta sklep in se berejo v skladu s korelacijsko tabelo v Prilogi V.
This Decision shall enter into force on 31 December 2010.
Ta sklep začne veljati 31. decembra 2010.
Done at Frankfurt am Main, 11 November 2010.
V Frankfurtu na Majni, 11. novembra 2010
See page 31 of this official Journal.
Glej stran 31 tega Uradnega lista.
Physical gold, i.e. bars, coins, plates, nuggets, in storage or ‘under way’.
Fizično zlato (tj. palice, kovanci, ploščice, zlato v kepah) na zalogi ali „v izdelavi“.
Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (a) upgrading or downgrading transactions; and (b) 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: (a) višje ali nižje vrednotene transakcije in (b) zamenjave lokacije zlata ali njegove čistosti, kadar je razlika med izdajo in dobavo več kot en delovni dan
2 Claims on non-euro area residents denominated in foreign currency
Terjatve do rezidentov zunaj euroobmočja, denominirane v tuji valuti
Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency
Terjatve v tuji valuti do nasprotnih strank zunaj euroobmočja, vključno z mednarodnimi in nadnacionalnimi institucijami ter centralnimi bankami zunaj euroobmočja
Receivables from the International Monetary Fund (IMF)
Terjatve do Mednarodnega denarnega sklada (MDS)
National quota minus balances in euro at the disposal of the IMF.
Državna kvota minus stanja v eurih na razpolago za MDS.
The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item ‘Liabilities to non-euro area residents denominated in euro’
Račun št. 2 MDS (račun za upravne stroške v eurih) se lahko vključi v to postavko ali v postavko „Obveznosti do rezidentov zunaj euroobmočja, denominirane v tuji valuti“
SDRs
Posebne pravice črpanja
Holdings of SDRs (gross)
Imetja posebnih pravic črpanja (bruto)
General arrangements to borrow, loans under special borrowing arrangements, deposits made to trusts under the management of the IMF
Splošni sporazumi o izposojanju, posojila iz posebnih dogovorov o izposojanju, depoziti v sklade, ki jih upravlja MDS
Balances with banks outside the euro area other than those under asset item 11.3 ‘Other financial assets’
Stanja pri bankah zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Security investments outside the euro area other than those under asset item 11.3 ‘Other financial assets’
Naložbe v vrednostne papirje zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Marketable securities other than held-to-maturity
Tržni vrednostni papirji, razen vrednostnih papirjev v imetju do zapadlosti
External loans (deposits) to non-euro area residents other than those under asset item 11.3 ‘Other financial assets’
Zunanja posojila (depoziti) rezidentom zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Security investments inside the euro area other than those under asset item 11.3 ‘Other financial assets’
Naložbe v vrednostne papirje znotraj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Other claims on euro area residents other than those under asset item 11.3 ‘Other financial assets’
Druge terjatve do rezidentov euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Loans, deposits, reverse repo transactions, sundry lending
Posojila, depoziti, transakcije začasnega nakupa, drugo posojanje
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 začasnega nakupa v povezavi z upravljanjem vrednostnih papirjev, denominiranih v eurih
Loans to non-euro area residents other than those under asset item 11.3 ‘Other financial assets’
Posojila rezidentom zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Securities issued by entities outside the euro area other than those under asset item 11.3‘Other financial assets’
Vrednostni papirji, ki jih izdajo subjekti zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Claims arising from the credit facility under ERM II
Terjatve, ki izhajajo iz kredita v okviru ERM II
Lending in accordance with the ERM II conditions
Posojila v skladu s pogoji ERM II
Items 5.1 to 5.5: transactions in accordance with the respective monetary policy instruments described in Annex I to Guideline ECB/2000/7 of 31 August 2000 on monetary policy instruments and procedures of the Eurosystem [1]
Postavke 5.1 do 5.5: transakcije v skladu z ustreznimi instrumenti denarne politike, opisane v Prilogi I k Smernici ECB/2000/7 z dne 31. avgusta 2000 o instrumentih monetarne politike in postopkih Eurosistema [1]
Regular liquidity-providing reverse transactions with a weekly frequency and normally a maturity of 1 week
Redne povratne transakcije za povečevanje likvidnosti, organizirane tedensko in z običajno dospelostjo enega tedna
Regular liquidity-providing reverse transactions with a monthly frequency and normally a maturity of 3 months
Redne povratne transakcije za povečevanje likvidnosti, organizirane mesečno in z običajno dospelostjo treh mesecev
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item 7 ‘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 začasnega nakupa v povezavi z upravljanjem portfeljev vrednostnih papirjev v postavki sredstev 7 „Vrednostni papirji rezidentov euroobmočja, denominirani v eurih“, vključno s transakcijami, ki so posledica preoblikovanja nekdanjih deviznih rezerv euroobmočja, in druge terjatve.
ECB debt certificates purchased for fine-tuning purposes
Dolžniški certifikati ECB, pridobljeni za namene finega uravnavanja
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 neposredni lasti, vključno z državnimi vrednostnimi papirji, ki izhajajo še iz časa pred EMU, denominirani v eurih.
Claims related to the issuance of ECB debt certificates
Terjatve v povezavi z izdajo dolžniških certifikatov ECB
Intra-Eurosystem claims vis-à-vis NCBs, arising from the issuance of ECB debt certificates
Terjatve znotraj Eurosistema do NCB, ki izhajajo iz izdaje dolžniških certifikatov ECB
Claims related to the ECB's banknote issue, in accordance with Decision ECB/2010/29 of 13 December 2010 on the issue of euro banknotes [2]
Terjatve v zvezi z izdajo bankovcev ECB v skladu s Sklepom ECB/2010/29 z dne 13. decembra 2010 o izdajanju eurobankovcev [2]
other intra-Eurosystem claims denominated in euro that may arise, including the interim distribution of ECB income to NCBs
druge mogoče terjatve znotraj Eurosistema, vključno z začasno porazdelitvijo prihodka ECB od izdajanja bankovcev posameznim NCB
Settlement account balances (claims), including the float of cheques in collection
Stanja (terjatve) poravnalnih računov, vključno s čeki v obtoku
Cost less depreciation
Nabavna vrednost, zmanjšana za depreciacijo
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
Depreciacija je sistematska dodelitev odpisane vrednosti nekega sredstva glede na njegovo dobo koristnosti.
The cost of intangible assets includes the price for the acquisition of the intangible asset.
Nabavna vrednost neopredmetenih osnovnih sredstev vključuje ceno za pridobitev neopredmetenega osnovnega sredstva.
Other direct or indirect costs are to be expensed
Drugi neposredni ali posredni stroški se odštejejo.
Participating interests and investments in subsidiaries, equities held for strategic/policy reasons
Udeležbe v drugih družbah in naložbe v hčerinske družbe; lastniški vrednostni papirji v imetju zaradi strateških razlogov/razlogov politike
Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item
Transakcije začasnega nakupa s kreditnimi institucijami v zvezi z upravljanjem portfeljev vrednostnih papirjev v tej postavki
Participating interests and illiquid equity shares, and any other equity instruments held as permanent investments
Udeležbe v drugih družbah in nelikvidne delnice ter vsi ostali lastniški instrumenti, ki so trajna naložba
Marketable securities other than held to maturity
Tržni vrednostni papirji, razen vrednostnih papirjev v imetju do zapadlosti
Nominal value, translated at the foreign exchange market rate if the balances/deposits are denominated in foreign currencies
Nominalna vrednost, preračunana po tržnem deviznem tečaju, če so stanja ali depoziti denominirani v tujih valutah
Valuation results of foreign exchange forwards, foreign exchange swaps, interest rate swaps, forward rate agreements, forward transactions in securities, foreign exchange spot transactions from trade date to settlement date
Rezultati vrednotenja terminskih transakcij v tuji valuti, valutnih zamenjav, obrestnih zamenjav, dogovorov o terminski obrestni meri, terminskih transakcij z vrednostnimi papirji, promptnih transakcij v tuji valuti od datuma sklenitve posla do datuma poravnave
Prepaid expenditure and accrued interest paid, i.e. accrued interest purchased with a security
Vnaprej plačani odhodki in plačane natečene obresti, tj. natečene obresti, kupljene z vrednostnim papirjem
Advances, loans and other minor items.
Predplačila, posojila, druge manjše postavke.
Loans on a trust basis
Posojila na zaupanje
Investments related to customer gold deposits
Naložbe, povezane z depoziti v zlatu strank
As per Article 24(2)
Kot v členu 24(2)
Outstanding claims arising from the default of Eurosystem counterparties in the context of Eurosystem credit operations
Neporavnane terjatve, ki izhajajo iz neizpolnitve obveznosti nasprotnih strank Eurosistema v okviru kreditnih operacij Eurosistema
Nominal/recoverable value (before/after settlement of losses)
Nominalna/izterljiva vrednost (pred poravnavo izgube/po njej)
Assets or claims (vis-à-vis third parties) appropriated and/or acquired in the context of the realisation of collateral submitted by Eurosystem counterparties in default
Sredstva ali terjatve (proti tretjim osebam), prisvojene in/ali pridobljene v okviru unovčenja zavarovanja, ki so ga predložile nasprotne stranke Eurosistema, ki niso izpolnile svojih obveznosti
Cost (converted at the foreign exchange market rate at the time of the acquisition if financial assets are denominated in foreign currencies)
Nabavna vrednost (preračunana po tržnem deviznem tečaju v času pridobitve, če so finančna sredstva denominirana v tujih valutah.
1 Banknotes in circulation
Bankovci v obtoku
Euro banknotes issued by the ECB, in accordance with Decision ECB/2010/29
Eurobankovci, ki jih izda ECB v skladu s Sklepom ECB/2010/29
2 Liabilities to euro area credit institutions related to monetary policy operations denominated in euro
Obveznosti do kreditnih institucij euroobmočja, povezane z operacijami denarne politike, denominirane v eurih
Items 2.1, 2.2, 2.3 and 2.5: deposits in euro as described in Annex I to Guideline ECB/2000/7
Postavke 2.1, 2.2, 2.3 in 2.5: depoziti v eurih, kot so opisani v Prilogi I k Smernici ECB/2000/7
Current accounts (covering the minimum reserve system)
Tekoči računi, ki pokrivajo sistem obveznih rezerv
Euro accounts of credit institutions that are included in the list of financial institutions subject to minimum reserves in accordance with the Statute of the ESCB.
Računi v eurih kreditnih institucij, ki so na seznamu finančnih institucij obveznikov obveznih rezerv v skladu s Statutom ESCB.
Deposits of credit institutions, arising from value decreases of underlying assets regarding credits to these credit institutions
Depoziti kreditnih institucij, ki izhajajo iz znižanja vrednosti osnovnega finančnega premoženja v zvezi s krediti tem kreditnim institucijam
3 Other liabilities to euro area credit institutions denominated in euro
Druge obveznosti do kreditnih institucij euroobmočja, denominirane v eurih
Repo transactions in connection with simultaneous reverse repo transactions for the management of securities portfolios under asset item 7 ‘Securities of euro area residents denominated in euro’.
Transakcije začasne prodaje v povezavi z istočasnimi transakcijami začasnega nakupa za upravljanje portfeljev vrednostnih papirjev pod postavko sredstev 7 „Vrednostni papirji rezidentov euroobmočja, denominirani v eurih“.
4 ECB debt certificates issued
Izdani dolžniški certifikati ECB
Debt certificates as described in Annex I to Guideline ECB/2000/7.
Dolžniški certifikati, kot so opisani v Prilogi I k Smernici ECB/2000/7.
Discount paper, issued with the aim of liquidity absorption
Diskontirani vrednostni papir, izdan z namenom zmanjšanja likvidnosti.
Any discounts are amortised
Vsi diskonti se amortizirajo
5 Liabilities to other euro area residents denominated in euro
Obveznosti do drugih rezidentov euroobmočja, denominirane v eurih
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); fixed-term deposits, deposits repayable on demand
Tekoči računi osebja, podjetij in strank, vključno s finančnimi institucijami, ki so naštete kot izjeme od obveznosti do vzdrževanja obveznih rezerv (glej postavko obveznosti 2.1); vezani depoziti, depoziti, ki se odplačajo na zahtevo
6 Liabilities to non-euro area residents denominated in euro
Obveznosti do rezidentov zunaj euroobmočja, denominirane v eurih
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 European Commission; current accounts of other depositors.
Tekoči računi, vezani depoziti, depoziti, ki se odplačajo na zahtevo, vključno z računi za plačevanje in računi za upravljanje rezerv: drugih bank, centralnih bank, mednarodnih/nadnacionalnih institucij, vključno z Evropsko komisijo; tekoči računi drugih vlagateljev.
Repo transactions in connection with simultaneous reverse repo transactions for the management of securities denominated in euro.
Transakcije začasne prodaje v povezavi z istočasnimi transakcijami začasnega nakupa za upravljanje vrednostnih papirjev, denominiranih v eurih.
Balances of TARGET2 accounts of central banks of Member States whose currency is not the euro
Saldi računov v sistemu TARGET2 centralnih bank držav članic, katerih valuta ni euro
7 Liabilities to euro area residents denominated in foreign currency
Obveznosti do rezidentov euroobmočja, denominirane v tuji valuti
Liabilities under repo transactions; usually investment transactions using foreign currency assets or gold
Obveznosti iz transakcij začasne prodaje; običajno naložbene transakcije, pri katerih se uporabljajo sredstva v tuji valuti ali zlato
8 Liabilities to non-euro area residents denominated in foreign currency
Obveznosti do rezidentov zunaj euroobmočja, denominirane v tuji valuti
Liabilities arising from the credit facility under ERM II
Obveznosti, ki izhajajo iz kredita v okviru ERM II
Borrowing in accordance with the ERM II conditions
Izposojanje v skladu s pogoji ERM II
9 Counterpart of special drawing rights allocated by the IMF
Protipostavka posebnih pravic črpanja, ki jih dodeli MDS
10 Intra-Eurosystem liabilities
Obveznosti znotraj Eurosistema
other intra-Eurosystem liabilities denominated in euro that may arise, including the interim distribution of ECB income to NCBs
druge mogoče obveznosti znotraj Eurosistema, denominirane v eurih, vključno z začasno porazdelitvijo prihodka ECB iz eurobankovcev posameznim NCB
11 Items in course of settlement
Postavke v postopku poravnave
Settlement account balances (liabilities), including the float of giro transfers
Stanja (obveznosti) poravnalnih računov, vključno z obtokom transferjev na žiro računih
12 Other liabilities
Druge obveznosti
Repo transactions with credit institutions in connection with simultaneous reverse repo transactions for the management of securities portfolios under asset item 11.3 ‘Other financial assets’.
Transakcije začasne prodaje s kreditnimi institucijami v povezavi s hkratnimi transakcijami začasnega nakupa za upravljanje portfeljev vrednostnih papirjev v postavki sredstev 11.3 „Druga finančna sredstva“.
Liabilities on a trust basis
Obveznosti na zaupanje
Nominal value or (repo) cost
Nominalna vrednost ali nabavna vrednost (repo cena)
For foreign exchange rate, interest rate, credit and gold price risks, and for other purposes, e.g. expected future expenses and contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated
Za tveganje deviznega tečaja, obrestno in kreditno tveganje ter tveganje cene zlata ter za druge namene, npr. pričakovani bodoči odhodki in prispevki v skladu s členom 48.2 Statuta ESCB v zvezi s centralnimi bankami držav članic, katerih odstopanja so bila odpravljena
For counterparty or credit risks arising from monetary policy operations
Za tveganje nasprotne stranke ali kreditno tveganje, ki izhaja iz operacij denarne politike
Nominal value (based on a valuation at year end by the Governing Council of the ECB)
Nominalna vrednost (osnovana na ovrednotenju Sveta ECB ob koncu leta)
14 Revaluation accounts
Računi prevrednotenja
Revaluation accounts related to price movements for gold, for every type of euro-denominated securities, for every type of foreign currency-denominated securities, for options; market valuation differences related to interest rate risk derivatives; revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/forwards and SDRs
Računi prevrednotenja, povezani z gibanjem cen zlata, za vsako vrsto vrednostnih papirjev, denominiranih v eurih, za vsako vrsto vrednostnih papirjev, denominiranih v tuji valuti, za opcije; razlike v tržnih vrednostih, povezane z izvedenimi finančnimi instrumenti za obrestno tveganje; računi prevrednotenja v zvezi z gibanjem deviznih tečajev za vsako neto valutno pozicijo, vključno z valutnimi zamenjavami, terminskimi transakcijami v tuji valuti in posebnimi pravicami črpanja
Special revaluation accounts stemming from contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated.
Posebni računi prevrednotenja, ki izhajajo iz prispevkov skladu s členom 48.2 Statuta v zvezi s centralnimi bankami držav članic, katerih odstopanja so bila odpravljena – glej člen 13(2)
15 Capital and reserves
Kapital in rezerve
Legal reserves, in accordance with Article 33 of the Statute of the ESCB and contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated
Zakonske rezerve v skladu s členom 33 Statuta ESCB in prispevki v skladu s členom 48.2 Statuta ESCB v zvezi s centralnimi bankami držav članic, katerih odstopanja so bila odpravljena
16 Profit for the year
Dobiček tekočega leta
Decision ECB/2010/29 adopted before publication of Decision ECB/2010/21.
Sklep ECB/2010/29 je bil sprejet pred objavo Sklepa ECB/2010/21.
ANNUAL BALANCE SHEET OF THE ECB
LETNA BILANCA STANJA ECB
Assets [2]
Sredstva [2]
Claims on non-euro area residents denominated in foreign currency
Terjatve do rezidentov zunaj euroobmočja, denoninirane v tuji valuti
Receivables from the IMF
Terjatve do MDS
Counterpart of special drawing rights allocated by the IMF
Protipostavka posebnih pravic črpanja, ki jih dodeli MDS
The table of assets may also be published above the table of liabilities.
Tabela sredstev se lahko objavi tudi nad tabelo obveznosti.
Interest income on foreign reserve assets
Obrestni prihodki iz sredstev deviznih rezerv
Interest income arising from the allocation of euro banknotes within the Eurosystem
Obrestni prihodek, ki izhaja iz razdelitve eurobankovcev znotraj Eurosistema
Realised gains/losses arising from financial operations
Realizirani dobiček/izguba, ki izhaja iz finančnih operacij
Write-downs on financial assets and positions
Delni odpis finančnih sredstev in pozicij
Transfer to/from provisions for foreign exchange rate, interest rate, credit and gold price risks
Prenos v rezervacije za tveganje deviznega tečaja, obrestno in kreditno tveganje ter tveganje cene zlata oziroma prenos iz teh rezervacij
Net result of financial operations, write downs and risk provisions
Neto rezultat finančnih operacij, delni odpisi in rezervacije za tveganja
Income from equity shares and participating interests
Prihodki iz delnic in udeležb v drugih družbah
Depreciation of tangible and intangible fixed assets
Depreciacija opredmetenih in neopredmetenih osnovnih sredstev
The breakdown between income and expenses may alternatively be provided in the explanatory notes to the annual accounts.
Razčlenitev na prihodke in odhodke je lahko alternativno prikazana v pojasnjevalnih opombah k letnim računovodskim izkazom.
This includes administrative provisions.
Vključno z upravnimi rezervacijami.