natgillin/translations-raw huggingface dataset:
subordinated debt in the form of debt securities (see also ‘subordinated debt in the form of deposits or loans’ in category 2j)
podrejeni dolg v obliki dolžniških vrednostnih papirjev (glej tudi „podrejeni dolg v obliki vlog ali posojil“ v kategoriji 2j).
Securities lent out under securities lending operations or sold under a repurchase agreement remain on the original owner's balance sheet (and are not to be recorded on the balance sheet of the temporary acquirer) where there is a firm commitment to reverse the operation (and not simply an option to do so).
Vrednostni papirji, ki so posojeni v poslih posojanja vrednostnih papirjev ali prodani s pogodbo o začasni prodaji, ostanejo v bilanci stanja prvotnega lastnika (in jih ni treba zabeležiti v bilanco stanja začasnega pridobitelja), kadar obstaja trdna zaveza, da se izvede povratni posel (in ne le opcija za to).
Where the temporary acquirer sells the securities received, this sale must be recorded as an outright transaction in securities and entered in the balance sheet of the temporary acquirer as a negative position in the securities portfolio
Kadar začasni pridobitelj proda vrednostne papirje, ki jih je prejel, se mora ta prodaja zabeležiti kot dokončna transakcija z vrednostnimi papirji in vnesti v bilanco stanja začasnega pridobitelja kot negativna postavka v portfelju vrednostnih papirjev.
3a/3b/3c Securities other than shares of up to and including one year/of over one year and up to and including two years/of over two years’ original maturity
3a/3b/3c Vrednostni papirji razen delnic s prvotno zapadlostjo do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma
These items include:
Ti postavki vključujeta:
Holdings of negotiable debt securities (evidenced or not by documents) of original maturity of up to and including one year/of over one year and up to and including two years/of over two years' original maturity
Imetja tržnih dolžniških vrednostnih papirjev (evidentiranih v dokumentih ali ne) s prvotno zapadlostjo do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma.
Negotiable loans of original maturity of up to and including one year/of over one year and up to and including two years/of over two years' original maturity that are restructured into a large number of identical documents and that are traded on secondary markets
Tržna posojila s prvotno zapadlostjo do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma, ki so prestrukturirana v veliko število enakih dokumentov in s katerimi se trguje na sekundarnih trgih.
Subordinated debt in the form of debt securities of original maturity of up to and including one year/of over one year and up to and including two years/of over two years' original maturity
Podrejeni dolg v obliki dolžniških vrednostnih papirjev s prvotno zapadlostjo do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma.
See also definition in Annex I, Part 1, Section 2 (see also liability category 5 and asset category 10)
Glej tudi opredelitev v Prilogi I, del 1, oddelek 2 (glej tudi kategorijo obveznosti 5 in kategorijo sredstev 10).
These securities generally entitle the holders to a share in the profits of corporations or quasi-corporations and to a share in their own funds in the event of liquidation.
Ti vrednostni papirji dajejo imetnikom v splošnem pravico do udeležbe v dobičku družb ali nepravih družb in do deleža v njihovih lastnih sredstvih ob likvidaciji.
Mutual fund shares (other than MMF shares/units) are included here
Tukaj so vključene delnice vzajemnih skladov (razen delnic/enot SDT).
For the purposes of the reporting scheme, this consists of non-financial assets, tangible or intangible, which are intended to be used repeatedly for more than one year by reporting agents.
Ta kategorija vsebuje za namene sistema poročanja nefinančne terjatve, opredmetene ali neopredmetene, ki so namenjene za ponavljajočo se uporabo s strani poročevalskih enot, daljšo od enega leta.
They include land and buildings occupied by the MFIs, as well as equipment, software and other infrastructure
Te vključujejo zemljišča in zgradbe, ki jih zasedajo MFI, pa tudi opremo, programsko opremo in drugo infrastrukturo.
Fixed financial assets are not recorded here but instead under ‘loans’/‘securities other than shares’/‘shares and other equity’, according to the type of instrument
Fiksna finančna sredstva niso vključena tukaj, temveč glede na vrsto instrumenta pod „posojila“/„vrednostni papirji, razen delnic“/„delnice in drugi lastniški kapital“
The item ‘remaining assets’ is the residual item on the asset side of the balance sheet, defined as ‘assets not included elsewhere’.
Postavka „preostala sredstva“ je rezidualna postavka na strani sredstev v bilanci stanja in je opredeljena kot „sredstva, ki niso vključena drugje“.
NCBs may require the reporting of specific sub-positions included in this item.
NCB lahko zahtevajo sporočanje določenih podpostavk, vključenih v to postavko.
Remaining assets may include:
Preostala sredstva lahko vključujejo:
financial derivative positions with gross positive market values
izvedene finančne postavke s pozitivno bruto tržno vrednostjo.
For statistical purposes, financial derivative instruments that are subject to on-balance-sheet recording are included here
Izvedeni finančni instrumenti, ki se evidentirajo v bilanci stanja, so za statistične namene vključeni tukaj;
gross amounts receivable in respect of suspense items
bruto terjatve v zvezi z aktivnimi časovnimi razmejitvami.
Suspense items are asset balances held in the MFI balance sheet which are not booked in the name of customers but which nevertheless relate to customers' funds (e.g. funds that are awaiting investment, transfer or settlement)
Postavke aktivnih časovnih razmejitev so terjatve v bilancah stanja MFI, ki niso knjižene v imenu strank, vendar so vseeno povezane s sredstvi strank (npr. sredstva, ki čakajo na naložbo, prenos ali poravnavo);
gross amounts receivable in respect of transit items
bruto terjatve v zvezi s tranzitnimi postavkami.
Transit items represent funds (usually belonging to customers) that are in the course of being transmitted between MFIs.
Tranzitne postavke predstavljajo sredstva (ki običajno pripadajo strankam), ki so v postopku prenosa med MFI.
Items include cheques and other forms of payment that have been sent for collection to other MFIs
Postavke vključujejo čeke in druge oblike plačila, ki so poslani na izterjavo drugim MFI;
accrued interest receivable on loans
terjatve iz natečenih obresti na posojila.
In accordance with the general principle of accruals accounting, interest receivable on loans should be subject to on-balance-sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).
V skladu s splošnim načelom obračunskega računovodstva je treba terjatve iz obresti na posojila evidentirati v bilanci stanja, ko se obresti natečejo (tj. po obračunskem načelu), ne pa ko so dejansko prejete (tj. na podlagi plačila).
Accrued interest on loans is classified on a gross basis under the category ‘remaining assets’.
Natečene obresti na posojila se razvrstijo v kategorijo „preostala sredstva“ na bruto osnovi.
Accrued interest is excluded from the loan to which it relates
Natečene obresti so izločene iz posojila, na katero se nanašajo;
dividends to be received
dividende, ki bodo še prejete;
amounts receivable not related to the main MFI business
terjatve, ki niso povezane z glavno dejavnostjo MFI;
asset counterpart to coins issued by the State (NCBs' balance sheets only)
protipostavka na strani sredstev za kovance, ki jih izda država (samo v bilancah stanja NCB).
Remaining assets' exclude financial instruments that take the form of financial assets (included within the other balance sheet items), certain financial instruments that do not take the form of financial assets, such as guarantees, commitments, administered and trust loans (recorded off-balance sheet), and non-financial assets, such as land and commodities (included within "fixed assets)
„Preostala sredstva“izključujejo finančne instrumente, ki imajo obliko finančnih sredstev (vključenih v druge postavke bilance stanja), nekatere finančne instrumente, ki nimajo oblike finančnih sredstev, kot so jamstva, zaveze, nadzorovana posojila in skrbniška posojila (ki so evidentirana zunaj bilance stanja) ter nefinančna sredstva, kot so zemljišče in borzno blago (ki so vključeni v „osnovna sredstva“)
The liability category ‘currency in circulation’ is defined as ‘banknotes and coins in circulation that are commonly used to make payments’.
Kategorija obveznosti „gotovina v obtoku“ je opredeljena kot „bankovci in kovanci v obtoku, ki so v splošni uporabi za izvrševanje plačil“.
This category includes banknotes issued by the ECB and the NCBs.
Ta kategorija vključuje bankovce, ki jih izdajo ECB in NCB.
Coins in circulation are not a liability of MFIs in the participating Member States, but a liability of the central government.
Kovanci v obtoku niso obveznost MFI v sodelujočih državah članicah, temveč obveznosti centralne države.
However, coins are part of the monetary aggregates and, by convention, this liability is to be entered under the category ‘currency in circulation’.
Vendar pa so kovanci del denarnih agregatov in po dogovoru se ta obveznost vnese pod kategorijo „gotovina v obtoku“.
The counterpart to this liability is to be included within ‘remaining assets’
Protipostavko te obveznosti je treba vključiti pod „preostala sredstva“.
Amounts (shares, deposits or other), which are owed to creditors by reporting agents and which comply with the features described in Annex I, Part 1, Section 1, except those arising from the issue of negotiable securities or MMF shares/units.
Zneski (delnice, vloge ali drugo), ki jih poročevalske enote dolgujejo upnikom in ki ustrezajo lastnostim, opisanim v Prilogi I, delu 1, oddelku 1, razen tistih, ki izhajajo iz izdaje tržnih vrednostnih papirjev ali delnic/enot SDT.
For the purposes of the reporting scheme, this category is broken down into overnight deposits, deposits with agreed maturity, deposits redeemable at notice and repurchase agreements
Za namene sistema poročanja je ta kategorija razčlenjena na vloge čez noč, vezane vloge, vloge na odpoklic z odpovednim rokom in pogodbe o začasni prodaji:
deposits and loans
vloge in posojila.
In conceptual terms, loans represent amounts received by MFIs that are not structured in the form of ‘deposits’.
Pojem posojil predstavlja zneske, ki jih prejmejo MFI in nimajo oblike „vlog“.
The ESA 95 distinguishes between ‘loans’ and ‘deposits’ on the basis of the party that takes the initiative (if this is the borrower, then it constitutes a loan, but if this is the lender, then it constitutes a deposit).
ESR 95 razlikuje med „posojili“ in „vlogami“ glede na osebo, ki prevzame pobudo (če je to posojilojemalec, gre za posojilo, če posojilodajalec, za vlogo).
Within the reporting scheme, ‘loans’ are not recognised as a separate category on the liabilities side of the balance sheet.
V sistemu poročanja „posojila“ ne predstavljajo ločene kategorije na strani obveznosti v bilanci stanja.
Instead, balances that are considered as ‘loans’ are to be classified indistinguishably under the item ‘deposit liabilities’, unless they are represented by negotiable instruments.
Namesto tega je treba stanja obveznosti, ki se štejejo za „posojila“, razvrstiti brez razlikovanja v postavko „obveznosti iz naslova vlog“, razen če jih predstavljajo tržni instrumenti.
This is in line with the definition of ‘deposit liabilities’ above.
To je v skladu z opredelitvijo „obveznosti iz naslova vlog“ zgoraj.
Loans to MFIs that are classified as ‘deposit liabilities’ are to be broken down in accordance with the requirements of the reporting scheme (i.e. by sector, instrument, currency and maturity); syndicated loans received by MFIs fall under this category
Posojila denarnim finančnim institucijam, ki se razvrščajo kot „obveznosti iz naslova vlog“, se razčlenijo v skladu z zahtevami sistema poročanja (tj. po sektorjih, instrumentu, valuti in zapadlosti); sindicirana posojila, ki jih prejmejo MFI, sodijo v to kategorijo;
non-negotiable debt instruments
netržni dolžniški instrumenti.
Instruments may be referred to as being ‘non-negotiable’ in the sense that there are restrictions on the transfer of legal ownership of the instrument which means that they cannot be marketed or, although technically negotiable, cannot be traded owing to the absence of an organised market.
Instrumenti so lahko „netržni“ zaradi omejitev prenosa pravnega lastništva nad instrumentom, kar pomeni, da z njimi ni mogoče trgovati, ali, čeprav so formalno tržni, z njimi ni mogoče trgovati, ker zanje ni organiziranega trga.
Non-negotiable instruments issued by reporting agents that subsequently become negotiable and that can be traded on secondary markets should be reclassified as ‘debt securities’
Netržne vrednostne papirje, ki jih izdajo poročevalske enote in ki potem postanejo tržni ter se z njimi lahko trguje na sekundarnih trgih, je treba prerazvrstiti med „dolžniške vrednostne papirje“;
margin deposits
vloge za kritja (kritja).
Margin deposits (margins) made under derivative contracts should be classified as ‘deposit liabilities’ where they represent cash collateral deposited with MFIs and where they remain in the ownership of the depositor and are repayable to the depositor when the contract is closed out.
Vloge za kritja (kritja), ki se vplačajo v okviru pogodb za izvedene finančne instrumente, je treba razvrstiti kot „obveznosti iz naslova vlog“, kadar predstavljajo gotovinsko zavarovanje, deponirano pri MFI, ter kadar ostanejo last deponenta in se mu vrnejo po poteku pogodbe.
On the basis of current market practice, it is also suggested that margins received by the reporting agent should only be classified as ‘deposit liabilities’ to the extent that the MFI is provided with funds that are freely available for on-lending.
Na podlagi trenutne tržne prakse se tudi predlaga, da bi bilo treba kritja, ki jih prejme poročevalska enota, razvrstiti med „obveznosti iz naslova vlog“, kolikor dobi MFI sredstva, ki so na voljo za nadaljnje kreditiranje.
Where a part of the margin received by the MFI has to be passed to another derivatives market participant (e.g. the clearing house), only that part which remains at the disposal of the MFI should in principle be classified as ‘deposit liabilities’.
Kadar mora biti del kritij, ki jih prejme MFI, oddan drugemu udeležencu na trgu z izvedenimi instrumenti (npr. klirinški hiši), je treba načeloma samo tisti del, ki ostane na voljo MFI, razvrstiti kot „obveznosti iz naslova vlog“.
The complexities of current market practice may make it difficult to identify those margins that are truly repayable, because different types of margin are placed indistinguishably within the same account, or those margins that provide the MFI with resources for on lending.
Zapletenost trenutne tržne prakse lahko oteži izkazovanje tistih kritij, ki so resnično vračljiva, ker so različne vrste kritij brez razlikovanja položene na isti račun, ali pa tistih kritij, ki MFI zagotovijo vire za nadaljnje kreditiranje.
In these cases, it is acceptable to classify these margins under ‘remaining liabilities’ or as ‘deposit liabilities’; according to national practice ‘earmarked balances related to e.g. leasing contracts’ are classified as deposit liabilities under ‘deposits with agreed maturity’ or ‘deposits redeemable at notice’ depending on the maturity/provisions of the underlying contract.
V teh primerih je sprejemljiva razvrstitev teh kritij pod „preostale obveznosti“ ali kot „obveznosti iz naslova vlog“; glede na nacionalno prakso se „namenska neporabljena sredstva v zvezi z, npr. pogodbami o leasingu“, razvrstijo kot obveznosti iz naslova vlog pod „vezane vloge“ ali „vloge na odpoklic z odpovednim rokom“ glede na zapadlost/rezervacije za osnovno pogodbo.
Funds (deposits) received on a trust basis are not recorded on the MFI statistical balance sheet (see ‘loans granted on a trust basis’ under category 2)
Sredstva (vloge), prejeta na podlagi zaupanja, se ne evidentirajo v statistični bilanci stanja MFI (glej tudi „posojila, ki se odobrijo na podlagi zaupanja“ pod kategorijo 2);
shares issued by MFIs
delnice, ki jih izdajo MFI.
Shares issued by MFIs are classified as deposits instead of as capital and reserves if: (1) there is a debtor-creditor economic relationship between the issuing MFI and the holder (regardless of any property rights in these shares); and (2) the shares can be converted into currency or redeemed without significant restrictions or penalties.
Delnice, ki jih izdajo MFI, se razvrstijo kot vloge in ne kot kapital in rezerve, če: (1) obstaja ekonomsko razmerje dolžnik-upnik med MFI izdajateljico in imetnikom (ne glede na kakršne koli lastninske pravice na teh delnicah); in če (2) je delnice mogoče zamenjati v gotovino ali odkupiti brez pomembnejših omejitev ali kazni.
the relevant national regulatory provisions provide no unconditional right to the issuing MFI to refuse redemption of its shares
zadevne nacionalne regulativne določbe MFI izdajateljici ne dajejo brezpogojne pravice, da zavrne odkup svojih delnic,
the shares are ‘value certain’, i.e. under normal circumstances they will be paid out at their nominal value in the event of redemption and
delnice imajo „določeno vrednost“, tj. v normalnih okoliščinah bodo v primeru odkupa izplačane po nominalni vrednosti, in
in the event of the MFI's insolvency, the holders of its shares are legally subject neither to the obligation to cover outstanding liabilities in addition to the nominal value of the shares (i.e. the shareholders' participation in the subscribed capital) nor to any other onerous supplementary obligations.
v primeru insolventnosti MFI imetniki njenih delnic pravno nimajo niti obveznosti, da poleg nominalne vrednosti delnic (tj. udeležba delničarjev v vpisanem kapitalu) krijejo neporavnane obveznosti, niti nobene druge velike dodatne obveznosti.
The subordination of shares to any other instrument issued by the MFI does not qualify as an onerous supplementary obligation
Podreditev delnic kateremu koli drugemu instrumentu, ki ga izda MFI, ne pomeni velike dodatne obveznosti.
The notice periods for the conversion of such shares into currency are used in order to classify these shares according to the breakdown by notice period within the instrument category ‘deposits’.
Odpovedni roki za zamenjavo takih delnic v gotovino se uporabljajo z namenom razvrstitve teh delnic v skladu z razčlenitvijo po odpovednem roku znotraj kategorije instrumentov „vloge“.
Any earmarked shares relating to loans made by the MFI should be classified as deposit liabilities, with the same original maturity breakdown as the underlying loan, i.e. as ‘deposits with agreed maturity’ or ‘deposits redeemable at notice’, depending on the maturity provisions of the underlying loan contract
Vse namenske delnice, povezane s posojili MFI, je treba razvrstiti kot obveznosti iz naslova vlog, z enako razčlenitvijo po prvotni zapadlosti kot pri osnovnem posojilu, tj. kot „vezane vloge“ ali „vloge na odpoklic z odpovednim rokom“, odvisno od določb osnovne posojilne pogodbe o zapadlosti.
When held by MFIs, such shares issued by MFIs and classified as deposits instead of capital and reserves are classified by the holding MFI as loans on the asset side of its balance sheet
Kadar so v imetništvu MFI, razvrsti MFI imetnica take delnice, ki jih izdajo MFI in so razvrščene kot vloge in ne kot kapital in rezerve, kot posojila na strani sredstev v svoji bilanci stanja;
securitisation liabilities
obveznosti iz listinjenja.
Counterpart of loans and/or other assets disposed of in a securitisation but still recognised on the statistical balance sheet
Protipostavka posojil in/ali drugih sredstev, odsvojenih pri listinjenju, a še vedno pripoznanih v statistični bilanci stanja.
The following item is not treated as a deposit:
Naslednja postavka se ne obravnava kot vloga:
Funds (deposits) received on a trust basis (see ‘Loans granted on a trust basis’ under category 2)
Sredstva (vloge), prejeta na podlagi zaupanja (glej „posojila, ki se odobrijo na podlagi zaupanja“ pod kategorijo 2).
Deposits which are convertible into currency and/or which are transferable on demand by cheque, banker's order, debit entry or similar means, without significant delay, restriction or penalty.
Vloge, ki so zamenljive v gotovino in/ali ki so na zahtevo prenosljive s čekom, plačilnim nalogom banki, debetno vknjižbo ali podobnim sredstvom brez znatnega odloga, omejitve ali kazni.
balances (interest-bearing or not) which are immediately convertible into currency on demand or by close of business on the day following that on which the demand was made, without any significant penalty or restriction, but which are not transferable
stanja obveznosti (obrestonosna ali ne), ki so na zahtevo zamenljiva v gotovino takoj ali do konca poslovanja naslednjega dne po dnevu, ko je bila dana zahteva, brez znatne kazni ali omejitve, ki pa niso prenosljiva,
balances (interest-bearing or not) representing prepaid amounts in the context of ‘hardware-based’ or ‘software-based’ e-money (e.g. prepaid cards)
stanja obveznosti (obrestonosna ali ne), ki predstavljajo predplačane zneske v zvezi z elektronskim denarjem „na podlagi strojne opreme“ ali „na podlagi programske opreme“ (npr. predplačilne kartice),
loans to be repaid by close of business on the day following that on which the loan was granted
posojila, ki jih je treba vrniti do konca poslovanja naslednjega dne po odobritvi posojila.
Transferable deposits are those deposits within the category ‘overnight deposits’ which are directly transferable on demand to make payments to other economic agents by commonly used means of payment, such as credit transfer and direct debit, possibly also by credit or debit card, e-money transactions, cheques, or similar means, without significant delay, restriction or penalty.
Prenosljive vloge so tiste vloge znotraj kategorije „vloge čez noč“, ki so na zahtevo neposredno prenosljive za plačila ostalim gospodarskim subjektom z običajnimi plačilnimi sredstvi, kot so kreditni prenosi, direktna obremenitev, po možnosti tudi s kreditno ali debetno kartico, posli z elektronskim denarjem, čeki ali podobnimi sredstvi, brez znatnega odloga, omejitve ali kazni.
Deposits that can only be used for cash withdrawal and/or deposits from which funds can only be withdrawn or transferred through another account of the same owner are not to be included as transferable deposits
Vloge, ki se jih lahko uporabi le z dvigom gotovine, in/ali vloge, iz katerih se lahko sredstva dvignejo ali prenesejo le preko drugega računa istega lastnika, se ne vključijo med prenosljive vloge.
Non-transferable deposits which cannot be converted into currency before an agreed fixed term or that can only be converted into currency before that agreed term provided that the holder is charged some kind of penalty.
Neprenosljive vloge, ki jih ni mogoče pretvoriti v gotovino pred dogovorjenim fiksnim rokom ali jih je mogoče pretvoriti v gotovino pred tem dogovorjenim rokom pod pogojem, da se imetniku zaračuna določena kazen.
9.2a/9.2b/9.2c. Deposits of up to and including one year/of over one year and up to and including two years/of over two years' agreed maturity
9.2a/9.2b/9.2c Vezane vloge do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma
These items include for each maturity breakdown:
Te postavke za vsako razčlenitev po zapadlosti vključujejo:
Balances placed with a fixed term to maturity of up to and including one year/of over one year and up to and including two years/of over two years that are non-transferable and cannot be converted into currency before that maturity
Stanja obveznosti s fiksnim rokom zapadlosti do vključno enega leta/nad enim letom in do vključno dveh let/nad dvema letoma, ki niso prenosljiva in jih pred to zapadlostjo ni mogoče zamenjati za gotovino.