natgillin/translations-raw huggingface dataset:
Accounts shall be drawn up so as to show the sources of the results for life and non-life insurance separately.
Izkazi se sestavijo tako, da so viri rezultatov za življenjsko zavarovanje in neživljenjsko zavarovanje prikazani ločeno.
All income, in particular premiums, payments by reinsurers and investment income, and expenditure, in particular insurance settlements, additions to technical provisions, reinsurance premiums and operating expenses in respect of insurance business, shall be broken down according to origin.
Vsi prihodki, zlasti premije, plačila pozavarovateljev in prihodki od naložb ter odhodki, zlasti zavarovalne poravnave, dodatki zavarovalno-tehničnim rezervacijam, pozavarovalne premije in operativni stroški v zvezi z zavarovalnimi posli se razdelijo glede na izvor.
Items common to both activities shall be entered in the accounts in accordance with methods of apportionment to be accepted by the supervisory authority.
Postavke, ki so skupne za obe dejavnosti, se vnesejo v izkaze v skladu z metodami porazdelitve, ki jih sprejme nadzorni organ.
Insurance undertakings shall, on the basis of the accounts, prepare a statement in which the eligible basic own-fund items covering each notional Minimum Capital Requirement as referred to in paragraph 2 are clearly identified, in accordance with Article 98(4).
Zavarovalnice na podlagi izkazov pripravijo izjavo, v kateri so jasno opredeljene postavke primernih osnovnih lastnih sredstev, ki krijejo vsak teoretični zahtevani minimalni kapital, kot ga določa odstavek 2, v skladu s členom 98(4).
If the amount of eligible basic own-fund items with respect to one of the activities is insufficient to cover the minimum financial obligations referred to in first subparagraph of paragraph 3, the supervisory authorities shall apply to the deficient activity the measures provided for in this Directive, whatever the results in the other activity.
Če znesek postavk primernih osnovnih lastnih sredstev v zvezi z eno od dejavnosti ne zadostuje za kritje minimalnih finančnih obveznosti iz prvega pododstavka odstavka 3, nadzorni organi za pomanjkljivo dejavnost uporabijo ukrepe, opredeljene v tej direktivi, ne glede na rezultate v drugi dejavnosti.
By way of derogation from the second subparagraph of paragraph 3, those measures may involve the authorisation of a transfer of explicit eligible basic own-fund items from one activity to the other.
Z odstopanjem od tretjega pododstavka odstavka 3, lahko ti ukrepi vključujejo dovoljenje za prenos izrecnih postavk primernih osnovnih lastnih sredstev od ene dejavnosti na drugo.
Rules relating to the valuation of assets and liabilities, technical provisions, own funds, Solvency Capital Requirement, Minimum Capital Requirement and investment rules
Pravila glede vrednotenja sredstev in obveznosti, zavarovalno-tehničnih rezervacij, lastnih sredstev, zahtevanega solventnostnega kapitala, zahtevanega minimalnega kapitala in naložbena pravila
Valuation of assets and liabilities
Vrednotenje sredstev in obveznosti
Member States shall ensure that, unless otherwise stated, insurance and reinsurance undertakings value assets and liabilities as follows:
Države članice zagotovijo, če ni drugače določeno, da zavarovalnice in pozavarovalnice vrednotijo sredstva in obveznosti na naslednji način:
assets shall be valued at the amount for which they could be exchanged between knowledgeable willing parties in an arm’s length transaction;
sredstva se vrednotijo na znesek, za katerega bi se izmenjala med dobro obveščenima strankama s pravico razpolaganja v strogo poslovnem poslu;
liabilities shall be valued at the amount for which they could be transferred, or settled, between knowledgeable willing parties in an arm’s length transaction.
obveznosti se vrednotijo na znesek, za katerega bi se lahko prenesle ali poravnale med dobro obveščenima strankama s pravico razpolaganja v strogo poslovnem poslu.
When valuing liabilities under point (b), no adjustment to take account of the own credit standing of the insurance or reinsurance undertaking shall be made.
Vrednotenje obveznosti v skladu s točko (b) se ne sme prilagajati glede na lastno kreditno sposobnost zavarovalnice ali pozavarovalnice.
The Commission shall adopt implementing measures to set out the methods and assumptions to be used in the valuation of assets and liabilities as laid down in paragraph 1.
Komisija sprejme izvedbene ukrepe za določitev metod in predpostavk, ki se bodo uporabljale pri vrednotenju sredstev in obveznosti iz odstavka 1.
Member States shall ensure that insurance and reinsurance undertakings establish technical provisions with respect to all of their insurance and reinsurance obligations towards policy holders and beneficiaries of insurance or reinsurance contracts.
Države članice zagotovijo, da zavarovalnice in pozavarovalnice vzpostavijo zavarovalno-tehnične rezervacije v zvezi z vsemi svojimi zavarovalnimi in pozavarovalnimi obveznostmi do imetnikov polic in upravičencev zavarovalnih in pozavarovalnih pogodb.
The value of technical provisions shall correspond to the current amount insurance and reinsurance undertakings would have to pay if they were to transfer their insurance and reinsurance obligations immediately to another insurance or reinsurance undertaking.
Vrednost zavarovalno-tehničnih rezervacij je enaka trenutni vsoti, ki bi jo morale plačati zavarovalnice in pozavarovalnice, če bi nemudoma prenesle svoje zavarovalne in pozavarovalne obveznosti drugi zavarovalnici ali pozavarovalnici.
The calculation of technical provisions shall make use of and be consistent with information provided by the financial markets and generally available data on underwriting risks (market consistency).
Izračun zavarovalno-tehničnih rezervacij uporablja in upošteva informacije, ki jih zagotavljajo finančni trgi, in splošno dostopne podatke o zavarovalnih tveganjih (skladnost s trgom).
Technical provisions shall be calculated in a prudent, reliable and objective manner.
Zavarovalno-tehnične rezervacije se izračunajo na smotrn, zanesljiv in objektiven način.
Following the principles set out in paragraphs 2, 3 and 4 and taking into account the principles set out in Article 75(1), the calculation of technical provisions shall be carried out in accordance with Articles 77 to 82 and 86.
Na podlagi načel iz odstavkov 2, 3 in 4 ter ob upoštevanju načel iz člena 75(1) se izračun zavarovalno-tehničnih rezervacij izvede v skladu s členi od 77 do 82 in 86.
Calculation of technical provisions
Izračun zavarovalno-tehničnih rezervacij
The value of technical provisions shall be equal to the sum of a best estimate and a risk margin as set out in paragraphs 2 and 3.
Vrednost zavarovalno-tehničnih rezervacij je enaka vsoti najboljše ocene in marže za tveganje, kot določata odstavka 2 in 3.
The best estimate shall correspond to the probability-weighted average of future cash-flows, taking account of the time value of money (expected present value of future cash-flows), using the relevant risk-free interest rate term structure.
Najboljša ocena je enaka tehtanemu povprečju, ovrednotenem glede na verjetnost, prihodnjih denarnih tokov ob upoštevanju časovne vrednosti denarja (pričakovana trenutna vrednost prihodnjih denarnih tokov) in ob uporabi ustrezne časovne strukture netvegane obrestne mere.
The calculation of the best estimate shall be based upon up-to-date and credible information and realistic assumptions and be performed using adequate, applicable and relevant actuarial and statistical methods.
Izračun najboljše ocene temelji na posodobljenih in verodostojnih podatkih ter realnih predpostavkah in se izvede z uporabo ustreznih, veljavnih in relevantnih aktuarskih in statističnih metod.
The cash-flow projection used in the calculation of the best estimate shall take account of all the cash in- and out-flows required to settle the insurance and reinsurance obligations over the lifetime thereof.
Projekcija denarnega toka, uporabljena pri izračunu najboljše ocene, upošteva vse denarne prilive in odlive, ki so potrebni za poravnavo zavarovalnih in pozavarovalnih obveznosti v času njihove veljavnosti.
The best estimate shall be calculated gross, without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.
Najboljša ocena se izračuna kot bruto znesek, brez odštevanja izterljivih zneskov iz zavarovalnih pogodb in namenskih družb.
Those amounts shall be calculated separately, in accordance with Article 81.
Ti zneski se izračunajo ločeno v skladu s členom 81.
The risk margin shall be such as to ensure that the value of the technical provisions is equivalent to the amount that insurance and reinsurance undertakings would be expected to require in order to take over and meet the insurance and reinsurance obligations.
Marža za tveganje je takšna, da zagotavlja, da je vrednost zavarovalno-tehničnih rezervacij enakovredna znesku, ki bi ga zavarovalnice in pozavarovalnice zahtevale za prevzem in izpolnitev zavarovalnih in pozavarovalnih obveznosti.
Insurance and reinsurance undertakings shall value the best estimate and the risk margin separately.
Zavarovalnice in pozavarovalnice ločeno vrednotijo najboljšo oceno in maržo za tveganje.
However, where future cash flows associated with insurance or reinsurance obligations can be replicated reliably using financial instruments for which a reliable market value is observable, the value of technical provisions associated with those future cash flows shall be determined on the basis of the market value of those financial instruments.
Vendar če je mogoče prihodnje denarne tokove, povezane z zavarovalnimi in pozavarovalnimi obveznostmi, zanesljivo nadomestiti z uporabo finančnih instrumentov, katerih zanesljiva tržna vrednost je vidna, se vrednost zavarovalno-tehničnih rezervacij, povezanih s temi prihodnjimi denarnimi tokovi, določi na podlagi tržne vrednosti teh finančnih instrumentov.
In this case, separate calculations of the best estimate and the risk margin shall not be required.
V tem primeru niso potrebni ločeni izračuni najboljše ocene in marže za tveganje.
Where insurance and reinsurance undertakings value the best estimate and the risk margin separately, the risk margin shall be calculated by determining the cost of providing an amount of eligible own funds equal to the Solvency Capital Requirement necessary to support the insurance and reinsurance obligations over the lifetime thereof.
Če zavarovalnice in pozavarovalnice ločeno vrednotijo najboljšo oceno in maržo za tveganje, se marža za tveganjeizračuna z določitvijo stroškov zagotavljanja zneska primernih lastnih sredstev, enakovrednega zahtevanemu solventnostnemu kapitalu, ki je potreben za podporo zavarovalnih in pozavarovalnih obveznosti v času njihove veljavnosti.
The rate used in the determination of the cost of providing that amount of eligible own funds (Cost-of-Capital rate) shall be the same for all insurance and reinsurance undertakings and shall be reviewed periodically.
Mera, uporabljena pri določitvi stroškov zagotavljanja tega zneska primernih lastnih sredstev (mera stroškov kapitala), je enaka za vse zavarovalnice in pozavarovalnice ter se redno pregleduje.
The Cost-of-Capital rate used shall be equal to the additional rate, above the relevant risk-free interest rate, that an insurance or reinsurance undertaking would incur holding an amount of eligible own funds, as set out in Section 3, equal to the Solvency Capital Requirement necessary to support insurance and reinsurance obligations over the lifetime of those obligations.
Uporabljena mera stroškov kapitala je enaka dodatni meri nad ustrezno netvegano obrestno mero, ki bi jo prevzela zavarovalnica ali pozavarovalnica, ki ima znesek primernih lastnih sredstev iz oddelka 3, ki je enakovreden zahtevanemu solventnostnemu kapitalu za podporo zavarovalnih in pozavarovalnih obveznosti v času teh obveznosti.
Other elements to be taken into account in the calculation of technical provisions
Drugi elementi, ki jih je treba upoštevati pri izračunu zavarovalno-tehničnih rezervacij
In addition to Article 77, when calculating technical provisions, insurance and reinsurance undertakings shall take account of the following:
Zavarovalnice in pozavarovalnice pri izračunu zavarovalno-tehničnih rezervacij poleg člena 77 upoštevajo:
all expenses that will be incurred in servicing insurance and reinsurance obligations;
vse izdatke, ki bodo nastali pri servisiranju zavarovalnih in pozavarovalnih obveznosti;
inflation, including expenses and claims inflation;
inflacijo, vključno z inflacijo stroškov in zahtevkov;
all payments to policy holders and beneficiaries, including future discretionary bonuses, which insurance and reinsurance undertakings expect to make, whether or not those payments are contractually guaranteed, unless those payments fall under Article 91(2).
vsa plačila imetnikom polic in upravičencem, vključno s prihodnjimi diskrecijskimi bonusi, ki jih bodo predvidoma odobrile zavarovalnice in pozavarovalnice, tudi če ta plačila niso pogodbeno zajamčena, razen če takšna plačila spadajo v člen 91(2).
Valuation of financial guarantees and contractual options included in insurance and reinsurance contracts
Vrednotenje finančnih garancij in pogodbenih možnosti, vključenih v zavarovalne in pozavarovalne pogodbe
When calculating technical provisions, insurance and reinsurance undertakings shall take account of the value of financial guarantees and any contractual options included in insurance and reinsurance policies.
Pri izračunu zavarovalno-tehničnih rezervacij zavarovalnice in pozavarovalnice upoštevajo vrednost finančnih garancij in kakršnih koli pogodbenih možnosti, vključenih v zavarovalne in pozavarovalne police.
Any assumptions made by insurance and reinsurance undertakings with respect to the likelihood that policy holders will exercise contractual options, including lapses and surrenders, shall be realistic and based on current and credible information.
Vsakršne predpostavke zavarovalnic in pozavarovalnic glede verjetnosti, da bodo imetniki polic izvajali pogodbene možnosti, vključno s prenehanjem in predajami, so realne in temeljijo na tekočih in verodostojnih podatkih.
The assumptions shall take account, either explicitly or implicitly, of the impact that future changes in financial and non-financial conditions may have on the exercise of those options.
Predpostavke upoštevajo, implicitno ali eksplicitno, vpliv, ki ga lahko imajo prihodnje spremembe finančnih in nefinančnih razmer na izvajanje teh možnosti.
Insurance and reinsurance undertakings shall segment their insurance and reinsurance obligations into homogeneous risk groups, and as a minimum by lines of business, when calculating their technical provisions.
Zavarovalnice in pozavarovalnice pri izračunu zavarovalno-tehničnih rezervacij segmentirajo svoje zavarovalne in pozavarovalne obveznosti v homogene skupine tveganj najmanj po vrstah poslovanja.
Recoverables from reinsurance contracts and special purpose vehicles
Izterljivi zneski iz pozavarovalnih pogodb in namenskih družb
The calculation by insurance and reinsurance undertakings of amounts recoverable from reinsurance contracts and special purpose vehicles shall comply with Articles 76 to 80.
Zavarovalnice in pozavarovalnice izračunajo izterljive zneske iz pozavarovalnih pogodb in namenskih družb v skladu s členoma 76 in 80.
When calculating amounts recoverable from reinsurance contracts and special purpose vehicles, insurance and reinsurance undertakings shall take account of the time difference between recoveries and direct payments.
Pri izračunu izterljivih zneskov iz pozavarovalnih pogodb in namenskih družb zavarovalnice in pozavarovalnice upoštevajo časovno razliko med izterjavami in neposrednimi plačili.
The result from that calculation shall be adjusted to take account of expected losses due to default of the counterparty.
Rezultat tega izračuna se prilagodi, da se upoštevajo pričakovane izgube zaradi neplačila nasprotne stranke.
That adjustment shall be based on an assessment of the probability of default of the counterparty and the average loss resulting therefrom (loss-given-default).
Prilagoditev temelji na oceni verjetnosti neplačila nasprotne stranke in povprečne izgube, ki je nastala zaradi tega (izguba ob neplačilu).
Data quality and application of approximations, including case-by-case approaches, for technical provisions
Kakovost podatkov in uporaba približkov, vključno s pristopi, ki upoštevajo vsak primer posebej, za zavarovalno-tehnične rezervacije
Member States shall ensure that insurance and reinsurance undertakings have internal processes and procedures in place to ensure the appropriateness, completeness and accuracy of the data used in the calculation of their technical provisions.
Države članice zagotovijo, da imajo zavarovalnice in pozavarovalnice na voljo notranje procese in postopke za zagotovitev ustreznosti, popolnosti in natančnosti podatkov, uporabljenih pri izračunu svojih zavarovalno-tehničnih rezervacij.
Where, in specific circumstances, insurance and reinsurance undertakings have insufficient data of appropriate quality to apply a reliable actuarial method to a set or subset of their insurance and reinsurance obligations, or amounts recoverable from reinsurance contracts and special purpose vehicles, appropriate approximations, including case-by-case approaches, may be used in the calculation of the best estimate.
Če v posebnih okoliščinah zavarovalnice in pozavarovalnice nimajo dovolj ustreznih podatkov za uporabo zanesljive aktuarske metode za skupino ali podskupino svojih zavarovalnih in pozavarovalnih obveznosti ali izterljivih zneskov iz pozavarovalnih pogodb in namenskih družb, se lahko za izračun najboljše ocene uporabijo primerni približki, vključno s pristopi, ki upoštevajo vsak primer posebej.
Comparison against experience
Primerjava z izkušnjami
Insurance and reinsurance undertakings shall have processes and procedures in place to ensure that best estimates, and the assumptions underlying the calculation of best estimates, are regularly compared against experience.
Zavarovalnice in pozavarovalnice imajo na voljo procese in postopke, s katerimi zagotovijo, da se najboljše ocene in predpostavke, ki so podlaga za izračun najboljših ocen, redno primerjajo z izkušnjami.
Where the comparison identifies systematic deviation between experience and the best estimate calculations of insurance or reinsurance undertakings, the undertaking concerned shall make appropriate adjustments to the actuarial methods being used and/or the assumptions being made.
Če se pri primerjavi odkrije sistematično odstopanje med izkušnjami in izračunom najboljših ocen zavarovalnic ali pozavarovalnic, zadevno podjetje ustrezno prilagodi aktuarsko metodo, ki je v uporabi, in/ali predpostavke, ki nastajajo.
Appropriateness of the level of technical provisions
Ustreznost ravni zavarovalno-tehničnih rezervacij
Upon request from the supervisory authorities, insurance and reinsurance undertakings shall demonstrate the appropriateness of the level of their technical provisions, as well as the applicability and relevance of the methods applied, and the adequacy of the underlying statistical data used.
Na zahtevo nadzornih organov zavarovalnice in pozavarovalnice nazorno prikažejo ustreznost ravni svojih zavarovalno-tehničnih rezervacij kot tudi uporabnost in relevantnost uporabljenih metod ter ustreznost uporabljenih statističnih podatkov, na katerih rezervacije temeljijo.
Increase of technical provisions
Povečanje zavarovalno-tehničnih rezervacij
To the extent that the calculation of technical provisions of insurance and reinsurance undertakings does not comply with Articles 76 to 83, the supervisory authorities may require insurance and reinsurance undertakings to increase the amount of technical provisions so that they correspond to the level determined pursuant to those Articles.
Če izračun zavarovalno-tehničnih rezervacij zavarovalnic in pozavarovalnic ni v skladu s členi 76 do 83, lahko nadzorni organi od zavarovalnic in pozavarovalnic zahtevajo, da povečajo znesek zavarovalno-tehničnih rezervacij, da ustreza ravni, ki je določena v skladu z navedenimi členomi.
The Commission shall adopt implementing measures laying down the following:
Komisija sprejme izvedbene ukrepe, ki določajo:
actuarial and statistical methodologies to calculate the best estimate referred to in Article 77(2);
aktuarske in statistične metodologije za izračun najboljše ocene iz člena 77(2);
the relevant risk-free interest rate term structure to be used to calculate the best estimate referred to in Article 77(2);
ustrezno časovno strukturo netvegane obrestne mere, ki bo uporabljena za izračun najboljše ocene iz člena 77(2);
the circumstances in which technical provisions shall be calculated as a whole, or as a sum of a best estimate and a risk margin, and the methods to be used in the case where technical provisions are calculated as a whole;
okoliščine, v katerih se zavarovalno-tehnične rezervacije izračunajo kot celota ali kot vsota najboljše ocene in marže za tveganjeter metode, ki se bodo uporabile, kadar se zavarovalno-tehnične rezervacije izračunajo kot celota;
the methods and assumptions to be used in the calculation of the risk margin including the determination of the amount of eligible own funds necessary to support the insurance and reinsurance obligations and the calibration of the Cost-of-Capital rate;
metode in predpostavke, uporabljene pri izračunu marže za tveganje, vključno z določitvijo zneska primernih lastnih sredstev, potrebnih za podporo zavarovalnih in pozavarovalnih obveznosti in kalibracijo mere stroškov kapitala.
the lines of business on the basis of which insurance and reinsurance obligations are to be segmented in order to calculate technical provisions;
vrste poslovanja, na podlagi katerih se segmentirajo zavarovalne in pozavarovalne obveznosti za izračun zavarovalno-tehničnih rezervacij;
the standards to be met with respect to ensuring the appropriateness, completeness and accuracy of the data used in the calculation of technical provisions, and the specific circumstances in which it would be appropriate to use approximations, including case-by-case approaches, to calculate the best estimate;
standarde, ki jih je treba doseči glede zagotavljanja ustreznosti, popolnosti in natančnosti podatkov, uporabljenih pri izračunu zavarovalno-tehničnih rezervacij, in posebnih okoliščin, v katerih bi bilo za izračun najboljše ocene primerno uporabiti približke, vključno s pristopi, ki upoštevajo vsak primer posebej;
the methodologies to be used when calculating the counterparty default adjustment referred to in Article 81 designed to capture expected losses due to default of the counterparty;
metodologije, ki bodo uporabljene za izračun prilagoditve zaradi neplačila nasprotne stranke iz člena 81, namenjene upoštevanja pričakovanih izgub zaradi neplačila nasprotne stranke;
where necessary, simplified methods and techniques to calculate technical provisions, in order to ensure the actuarial and statistical methods referred to in points (a) and (d) are proportionate to the nature, scale and complexity of the risks supported by insurance and reinsurance undertakings including captive insurance and reinsurance undertakings.
kjer je potrebno, poenostavljene metode in tehnike za izračun zavarovalno-tehničnih rezervacij, da se zagotovi sorazmernost aktuarskih in statističnih metod iz točk (a) in (d) z naravo, obsegom in zahtevnostjo tveganj, ki jih podpirajo zavarovalnice in pozavarovalnice, skupaj z lastnimi zavarovalnicami in pozavarovalnicami.
Determination of own funds
Določitev lastnih sredstev
Own funds shall comprise the sum of basic own funds, referred to in Article 88 and ancillary own funds referred to in Article 89.
Lastna sredstva zajemajo vsoto osnovnih lastnih sredstev iz člena 88 in pomožnih lastnih sredstev iz člena 89.
Basic own funds
Osnovna lastna sredstva
Basic own funds shall consist of the following items:
Osnovna lastna sredstva zajemajo naslednje postavke:
the excess of assets over liabilities, valued in accordance with Article 75 and Section 2;
presežek sredstev glede na obveznosti, vrednoten v skladu s členom 75 in oddelkom 2;
subordinated liabilities.
podrejene obveznosti.