natgillin/translations-raw huggingface dataset:
Generally, assets which are free from any foreseeable liabilities are available to absorb losses due to adverse business fluctuations on a going-concern basis and in the case of winding-up.
Na splošno so sredstva, prosta vseh predvidljivih obveznosti, na voljo za nadomestitev izgub zaradi neugodnih poslovnih nihanj tako v primeru rednega poslovanja kot tudi v primeru prenehanja.
Therefore the vast majority of the excess of assets over liabilities, as valued in accordance with the principles set out in this Directive, should be treated as high-quality capital (Tier 1).
Zato bi bilo treba največji del presežka sredstev glede na obveznosti, kakor so ovrednotena v skladu z načeli iz te direktive, obravnavati kot visoko kakovostni kapital (stopnja 1).
Not all assets within an undertaking are unrestricted.
Niso vsa sredstva v podjetju prosta omejitev.
In some Member States, specific products result in ring-fenced fund structures which give one class of policy holders greater rights to assets within their own fund.
V nekaterih državah članicah so posebni proizvodi izvor nekaterih ločenih struktur skladov, na podlagi katerih ima določeni razred imetnikov polic večje pravice glede sredstev v svojem lastnem skladu.
Although those assets are included in computing the excess of assets over liabilities for own-fund purposes they cannot in fact be made available to meet the risks outside the ring-fenced fund.
Čeprav so ta sredstva vključena v izračun presežka sredstev glede na obveznosti za namene lastnih sredstev, dejansko ne morejo biti na voljo za obvladovanje tveganj izven ločenega sklada.
To be consistent with the economic approach, the assessment of own funds needs to be adjusted to reflect the different nature of assets, which form part of a ring-fenced arrangement.
V skladu z ekonomskim pristopom je treba oceno potreb po lastnih sredstvih prilagoditi, da bi odražala različno naravo sredstev, ki so del ločene ureditve.
Similarly, the Solvency Capital Requirement calculation should reflect the reduction in pooling or diversification related to those ring-fenced funds.
Podobno bi moral izračun zahtevanega solvetnostnega kapitala odražati manjše združevanje ali razpršenost v zvezi s temi ločenimi sredstvi.
It is current practice in certain Member States for insurance companies to sell life insurance products in relation to which the policy holders and beneficiaries contribute to the risk capital of the company in exchange for all or part of the return on the contributions.
Trenutna praksa v določenih državah članicah je, da zavarovalniške družbe prodajajo proizvode življenjskega zavarovanja, v okviru katerih imetniki polic in upravičenci prispevajo k tveganemu kapitalu družbe v zameno za del donosa od prispevkov ali za takšen donos v celoti.
Those accumulated profits are surplus funds, which are the property of the legal entity in which they are generated.
Tako zbran dobiček predstavlja presežna sredstva, ki so v lasti pravne osebe, v kateri nastanejo.
Surplus funds should be valued in line with the economic approach laid down in this Directive.
Presežek sredstev bi bilo treba vrednotiti v skladu z gospodarskim pristopom, ki ga določa ta direktiva.
In this respect, a mere reference to the evaluation of surplus funds in the statutory annual accounts should not be sufficient.
V zvezi s tem ne bi zadostovalo zgolj napotilo na vrednotenje presežka sredstev v zakonsko predpisanih letnih računovodskih izkazih.
In line with the requirements on own funds, surplus funds should be subject to the criteria laid down in this Directive on the classification in tiers.
V skladu z zahtevami za lastna sredstva bi morala za presežna sredstva veljati merila iz te direktive o razvrstitvi po stopnjah.
This means, inter alia, that only surplus funds which fulfil the requirements for classification in Tier 1 should be considered as Tier 1 capital.
To med drugim pomeni, da bi bilo treba za kapital stopnje 1 šteti samo presežek sredstev, ki izpolnjuje zahteve glede razvrstitve v stopnjo 1.
Mutual and mutual-type associations with variable contributions may call for supplementary contributions from their members (supplementary members’ calls) in order to increase the amount of financial resources that they hold to absorb losses.
Družbe za vzajemno zavarovanje ali družbe, ki delujejo po načelu vzajemnosti, s spremenljivimi prispevki, lahko zaprosijo svoje člane za dodatne prispevke (dodatni pozivi članom), da bi povečale znesek finančnih sredstev, ki jih imajo na voljo za nadomestitev izgub.
Supplementary members’ calls may represent a significant source of funding for mutual and mutual-type associations, including when those associations are confronted with adverse business fluctuations.
Ti dodatni pozivi članom lahko predstavljajo pomemben vir financiranja za družbe za vzajemno zavarovanje ali družbe, ki delujejo po načelu vzajemnosti, tudi ko se te družbe soočajo z neugodnimi poslovnimi nihanji.
Supplementary members’ calls should therefore be recognised as ancillary own-fund items and treated accordingly for solvency purposes.
Zato bi bilo treba priznati te dodatne pozive članom kot dodatne postavke lastnih sredstev in jih obravnavati z vidika solventnosti.
In particular, in the case of mutual or mutual-type associations of shipowners with variable contributions solely insuring maritime risks, the recourse to supplementary members’ calls has been a long-established practice, subject to specific recovery arrangements, and the approved amount of those members’ calls should be treated as good-quality capital (Tier 2).
Zlasti v primeru družb za vzajemno zavarovanje ali družb, ki delujejo po načelu vzajemnosti s spremenljivimi prispevki, lastnikov ladij, ki zavarujejo le tržno tveganje, je bila uporaba dodatnih pozivov članom dolgo ustaljena praksa, za katero velja posebna ureditev izterjave; odobreni znesek iz teh pozivov članom bi bilo treba obravnavati kot kakovostni kapital (stopnja 2).
Similarly, in the case of other mutual and mutual-type associations where supplementary members’ calls are of similar quality, the approved amount of those members’ calls should also be treated as good-quality capital (Tier 2).
Podobno, v primeru drugih družb za vzajemno zavarovanje ali družb, ki delujejo po načelu vzajemnosti, kjer so dodatni pozivi članom podobne kakovosti, bi bilo treba odobreni znesek iz teh pozivov članom obravnavati kot kakovosten kapital (stopnja 2).
In order to allow insurance and reinsurance undertakings to meet their commitments towards policy holders and beneficiaries, Member States should require those undertakings to establish adequate technical provisions.
Da bi zavarovalnicam in pozavarovalnicam omogočile izpolnjevanje obveznosti do imetnikov polic in upravičencev, bi morale države članice od njih zahtevati, da oblikujejo ustrezne zavarovalno-tehnične rezervacije.
The principles and actuarial and statistical methodologies underlying the calculation of those technical provisions should be harmonised throughout the Community in order to achieve better comparability and transparency.
Da bi dosegli boljšo primerljivost in preglednost, bi morali biti načela ter aktuarske in statistične metodologije, na katerih temelji izračun teh zavarovalno-tehničnih rezervacij, usklajeni po vsej Skupnosti.
The calculation of technical provisions should be consistent with the valuation of assets and other liabilities, market consistent and in line with international developments in accounting and supervision.
Izračun zavarovalno-tehničnih rezervacij bi moral biti skladen z vrednotenjem sredstev in drugih obveznosti, s trgom in v skladu z mednarodnim razvojem na področju računovodstva in nadzora.
The value of technical provisions should therefore correspond to the amount an insurance or reinsurance undertaking would have to pay if it transferred its contractual rights and obligations immediately to another undertaking.
Vrednost tehničnih rezervacij bi morala torej ustrezati znesku, ki bi ga zavarovalnica ali pozavarovalnica morala plačati, če bi svoje pogodbene pravice in obveznosti nemudoma prenesla na drugo podjetje.
Consequently, the value of technical provisions should correspond to the amount which another insurance or reinsurance undertaking (the reference undertaking) would be expected to require to take over and fulfil the underlying insurance and reinsurance obligations.
Zato bi morala vrednost tehničnih rezervacij ustrezati znesku, ki bi ga druga zavarovalnica ali pozavarovalnica (referenčno podjetje) pričakovano zahtevala za prevzem ter izpolnitev zavarovalnih in pozavarovalnih obveznosti.
The amount of technical provisions should reflect the characteristics of the underlying insurance portfolio.
Znesek zavarovalno-tehničnih rezervacij bi moral odražati značilnosti osnovnega zavarovalnega portfelja.
Undertaking-specific information, such as that regarding claims management and expenses, should therefore be used in their calculation only insofar as that information enables insurance and reinsurance undertakings better to reflect the characteristics of the underlying insurance portfolio.
Informacije o podjetju, na primer informacije v zvezi z upravljanjem zahtevkov in ustreznimi stroški, bi se zato lahko uporabile za njihov izračun samo, če zavarovalnicam in pozavarovalnicam omogočajo, da bolje odražajo značilnosti osnovnega zavarovalnega portfelja.
The assumptions made about the reference undertaking assumed to take over and meet the underlying insurance and reinsurance obligations should be harmonised throughout the Community.
Predpostavke glede referenčnega podjetja, ki naj bi prevzelo ter izpolnilo zavarovalne in pozavarovalne obveznosti, bi bilo treba uskladiti v vsej Skupnosti.
In particular, the assumptions made about the reference undertaking that determine whether or not, and if so to what extent, diversification effects should be taken into account in the calculation of the risk margin should be analysed as part of the impact assessment of implementing measures and should then be harmonised at Community level.
Zlasti bi bilo treba kot del presoje vpliva izvajalnih ukrepov analizirati in nato uskladiti na ravni Skupnosti predpostavke glede referenčnega podjetja, ki določajo, ali je treba, in v kakšnem obsegu, pri izračunu marže za tveganjeupoštevati učinke razpršenosti.
For the purpose of calculating technical provisions, it should be possible to apply reasonable interpolations and extrapolations from directly observable market values.
Za namene izračunavanja tehničnih rezervacij bi moralo biti dovolijeno uporabljati utemeljene interpolacije in ekstrapolacije iz neposredno ugotovljivih tržnih vrednosti.
It is necessary that the expected present value of insurance liabilities is calculated on the basis of current and credible information and realistic assumptions, taking account of financial guarantees and options in insurance or reinsurance contracts, to deliver an economic valuation of insurance or reinsurance obligations.
Pričakovana trenutna vrednost zavarovanja odgovornosti se izračuna na podlagi najnovejših in verodostojnih informacij ter realnih predvidevanj, ob upoštevanju finančnih garancij in opcij v zavarovalnih ali pozavarovalnih pogodbah, in sicer za pridobitev ekonomske ocene obveznosti zavarovanja ali pozavarovanja.
The use of effective and harmonised actuarial methodologies should be required.
Uporaba učinkovitih in usklajenih aktuarskih metodologij bi morala biti zahtevana.
In order to reflect the specific situation of small and medium-sized undertakings, simplified approaches to the calculation of technical provisions should be provided for.
Za odražanje posebnega položaja malih in srednje velikih podjetij bi bilo treba zagotoviti poenostavljene pristope k izračunu zavarovalno-tehničnih rezervacij.
The supervisory regime should provide for a risk-sensitive requirement, which is based on a prospective calculation to ensure accurate and timely intervention by supervisory authorities (the Solvency Capital Requirement), and a minimum level of security below which the amount of financial resources should not fall (the Minimum Capital Requirement).
Nadzorni režim bi moral zagotoviti na tveganje občutljivo zahtevo, ki temelji na izračunu pričakovanj za zagotovitev pravilnega in pravočasnega posredovanja nadzornega organa (zahtevani solventnostni kapital), ter najnižjo stopnjo varnosti, pod katero znesek finančnih virov ne sme pasti (zahtevani minimalni kapital).
Both capital requirements should be harmonised throughout the Community in order to achieve a uniform level of protection for policy holders.
Obe kapitalski zahtevi bi bilo treba uskladiti po vsej Skupnosti, da bi dosegli enotno raven zaščite imetnikov polic.
For the good functioning of this Directive, there should be an adequate ladder of intervention between the Solvency Capital Requirement and the Minimum Capital Requirement.
Za dobro delovanje te direktive bi bila potrebna primerna stopnja poseganja med zahtevanim solventnostim kapitalom in zahtevanim minimalnim kapitalom.
In order to mitigate undue potential pro-cyclical effects of the financial system and avoid a situation in which insurance and reinsurance undertakings are unduly forced to raise additional capital or sell their investments as a result of unsustained adverse movements in financial markets, the market risk module of the standard formula for the Solvency Capital Requirement should include a symmetric adjustment mechanism with respect to changes in the level of equity prices.
Da bi omilili morebitne nepotrebne prociklične učinke na finančni sistem in preprečili, da bi bile zavarovalnice in pozavarovalnice neupravičeno prisiljene povečati dodatni kapital ali prodati svoje naložbe kot rezultat neugodnih gibanj na finančnih trgih, bi moral modul tržnega tveganja standardne formule za zahtevani solventnostni kapital vključevati mehanizem simetričnega prilagajanja spremembam ravni cen delnic.
In addition, in the event of exceptional falls in financial markets, and where that symmetric adjustment mechanism is not sufficient to enable insurance and reinsurance undertakings to fulfil their Solvency Capital Requirement, provision should be made to allow supervisory authorities to extend the period within which insurance and reinsurance undertakings are required to re-establish the level of eligible own funds covering the Solvency Capital Requirement.
Poleg tega, v primeru izjemnih padcev na finančnih trgih in v primeru, če ta mehanizem simetričnega prilagajanja ne bi omogočil zavarovalnicam in pozavarovalnicam, da izpolnjujejo zahtevo glede solventnostnega kapitala, bi bilo treba vključiti določbo, na podlagi katere bi lahko nadzorni organi podaljšali obdobje, v katerem morajo zavarovalnice in pozavarovalnice ponovno vzpostaviti raven primernih lastnih sredstev za kritje zahtevanega solventnostnega kapitala.
The Solvency Capital Requirement should reflect a level of eligible own funds that enables insurance and reinsurance undertakings to absorb significant losses and that gives reasonable assurance to policy holders and beneficiaries that payments will be made as they fall due.
Zahtevani solventnostni kapital bi moral odražati raven primernih lastnih sredstev, ki zavarovalnicam in pozavarovalnicam omogoča pokritje znatnih izgub ter imetnikom polic in upravičencem daje razumno zagotovilo, da bodo izplačila izvršena, ko zapadejo.
In order to ensure that insurance and reinsurance undertakings hold eligible own funds that cover the Solvency Capital Requirement on an on-going basis, taking into account any changes in their risk profile, those undertakings should calculate the Solvency Capital Requirement at least annually, monitor it continuously and recalculate it whenever the risk profile alters significantly.
Da bodo imele zavarovalnice in pozavarovalnice vedno primerna lastna sredstva za zahtevani solventnostni kapital ob upoštevanju morebitnih sprememb profila tveganja, bi morale zahtevani solventnostni kapital izračunati najmanj letno, ga redno spremljati in preračunati vsakič, ko se njihov profil tveganja občutneje spremeni.
In order to promote good risk management and align regulatory capital requirements with industry practices, the Solvency Capital Requirement should be determined as the economic capital to be held by insurance and reinsurance undertakings in order to ensure that ruin occurs no more often than once in every 200 cases or, alternatively, that those undertakings will still be in a position, with a probability of at least 99,5 %, to meet their obligations to policy holders and beneficiaries over the following 12 months.
Za spodbujanje dobrega obvladovanja tveganja in uskladitev predpisanih kapitalskih zahtev z industrijskimi praksami bi bilo treba zahtevani solventnostni kapital določiti kot ekonomski kapital, ki ga morajo imeti zavarovalnice in pozavarovalnice za zagotovitev, da pride do zloma samo enkrat na vsakih 200 primerov oziroma da obstaja 99,5 % verjetnost, da bodo ta podjetja v naslednjih 12 mesecih lahko izpolnila svoje obveznosti do imetnikov polic in upravičencev.
That economic capital should be calculated on the basis of the true risk profile of those undertakings, taking account of the impact of possible risk-mitigation techniques, as well as diversification effects.
Ta ekonomski kapital je treba izračunati na podlagi resničnega profila tveganj teh podjetij, ob upoštevanju vpliva tehnik za zmanjševanje morebitnega tveganja in učinkov razpršenosti.
Provision should be made to lay down a standard formula for the calculation of the Solvency Capital Requirement, to enable all insurance and reinsurance undertakings to assess their economic capital.
Treba bi bilo zagotoviti določitev standardne formule za izračun zahtevanega solventnostnega kapitala, ki bo zavarovalnicam in pozavarovalnicam omogočala oceno njihovega ekonomskega kapitala.
For the structure of the standard formula, a modular approach should be adopted, which means that the individual exposure to each risk category should be assessed in a first step and then aggregated in a second step.
Za strukturo standardne formule bi bilo treba sprejeti modularni pristop, kar pomeni, da se posamezna izpostavljenost vsaki kategoriji tveganja v prvem koraku oceni, v drugem koraku pa sešteje.
Where the use of undertaking-specific parameters allows for the true underwriting risk profile of the undertaking to be better reflected, this should be allowed, provided such parameters are derived using a standardised methodology.
Če uporaba parametrov podjetja omogoča, da se resnični profil tveganj iz zavarovalne pogodbe bolje odraža, bi bilo treba to omogočiti, pod pogojem, da so takšni parametri izpeljani z uporabo standardizirane metodologije.
In order to reflect the specific situation of small and medium-sized undertakings, simplified approaches to the calculation of the Solvency Capital Requirement in accordance with the standard formula should be provided for.
Za odražanje posebnega položaja malih in srednje velikih podjetij bi bilo treba zagotoviti poenostavljene pristope k izračunu zahtevanega solventnostnega kapitala v skladu s standardno formulo.
As a matter of principle, the new risk-based approach does not comprise the concept of quantitative investment limits and asset eligibility criteria.
Novi pristop, ki temelji na tveganju, načeloma ne vključuje koncepta količinskih naložbenih omejitev in meril o izpolnjevanju pogojev za sredstva.
It should however be possible to introduce investment limits and asset eligibility criteria to address risks which are not adequately covered by a sub-module of the standard formula.
Vendar pa bi bilo treba omogočiti uvedbo naložbenih omejitev in meril o izpolnjevanju pogojev za sredstva za obravnavanje tveganj, ki jih podmodul standardne formule ne krije v zadostni meri.
In accordance with the risk-oriented approach to the Solvency Capital Requirement, it should be possible, in specific circumstances, to use partial or full internal models for the calculation of that requirement rather than the standard formula.
V skladu s pristopom k zahtevanemu solventnostnemu kapitalu, ki je usmerjen k tveganju, bi bilo treba omogočiti, da se v posebnih okoliščinah namesto standardne formule uporabijo delni ali popolni notranji modeli za izračun te zahteve.
In order to provide policy holders and beneficiaries with an equivalent level of protection, such internal models should be subject to prior supervisory approval on the basis of harmonised processes and standards.
Da bi imetnikom polic in upravičencem zagotovili ustrezno raven zaščite, bi bilo treba za takšne notranje modele pridobiti predhodno nadzorno dovoljenje na podlagi usklajenih postopkov in standardov.
When the amount of eligible basic own funds falls below the Minimum Capital Requirement, the authorisation of insurance and reinsurance undertakings should be withdrawn where those undertakings are unable to re-establish the amount of eligible basic own funds at the level of the Minimum Capital Requirement within a short period of time.
Če je znesek upravičenih osnovnih lastnih sredstev pod zahtevanim minimalnim kapitalom, bi bilo treba dovoljenje zavarovalnicam in pozavarovalnicam odvzeti, če v kratkem času niso zmožne ponovno zagotoviti zneska upravičenih osnovnih lastnih sredstev na ravni zahtevanega minimalnega kapitala.
The Minimum Capital Requirement should ensure a minimum level below which the amount of financial resources should not fall.
Zahtevani minimalni kapital bi moral predstavljati najnižjo raven, pod katero se finančna sredstva ne bi smela zmanjšati.
It is necessary that that level be calculated in accordance with a simple formula, which is subject to a defined floor and cap based on the risk-based Solvency Capital Requirement in order to allow for an escalating ladder of supervisory intervention, and that it is based on the data which can be audited.
To raven je treba izračunati v skladu z enostavno formulo, za katero velja najnižja ali najvišja vrednost na podlagi zahtevanega solventnostnega kapitala, temelječega na tveganju, da se omogoči postopno povečanje nadzornega posredovanja, in temeljiti mora na podatkih, ki jih je mogoče podvreči reviziji.
Insurance and reinsurance undertakings should have assets of sufficient quality to cover their overall financial requirements.
Zavarovalnice in pozavarovalnice bi morale imeti dovolj kakovostna sredstva, ki bi zadostovala za pokritje vseh finančnih potreb.
All investments held by insurance and reinsurance undertakings should be managed in accordance with the ‘prudent person’ principle.
Vse naložbe zavarovalnic in pozavarovalnic bi bilo treba upravljati v skladu z načelom „preudarne osebe“.
Member States should not require insurance or reinsurance undertakings to invest their assets in particular categories of assets, as such a requirement could be incompatible with the liberalisation of capital movements provided for in Article 56 of the Treaty.
Države članice od zavarovalnic ali pozavarovalnic ne bi smele zahtevati, da svoja sredstva naložijo v določene kategorije sredstev, ker bi bila lahko taka zahteva nezdružljiva z liberalizacijo pretoka kapitala po členu 56 Pogodbe.
It is necessary to prohibit any provisions enabling Member States to require pledging of assets covering the technical provisions of an insurance or reinsurance undertaking, whatever form that requirement might take, when the insurer is reinsured by an insurance or reinsurance undertaking authorised pursuant to this Directive, or by a third-country undertaking where the supervisory regime of that third country has been deemed equivalent.
Treba je prepovedati določbe, ki državam članicam omogočajo, da zahtevajo zastavo sredstev, ki pokrivajo zavarovalno-tehnične rezervacije zavarovalnice ali pozavarovalnice, in sicer ne glede na obliko tovrstne zahteve, ko je zavarovatelj pozavarovan pri zavarovalnici ali pozavarovalnici, pooblaščeni v skladu s to direktivo, ali pri zavarovalnici iz tretje države, če se nadzorni režim te tretje države šteje za enakovrednega.
The legal framework has so far provided neither detailed criteria for a prudential assessment of a proposed acquisition nor a procedure for their application.
Pravni okvir do sedaj ni zagotovil niti podrobnih meril za skrbno oceno predlagane pridobitve niti postopka za njihovo uporabo.