natgillin/translations-raw huggingface dataset:
An FVC that has taken up business prior to and including 24 March 2009 shall inform the relevant NCB of its existence by the end of March 2009, irrespective of whether it expects to be subject to regular reporting under this Regulation.
DPFS, ki je začela opravljati dejavnosti do vključno 24. marca 2009, mora obvestiti zadevno NCB o svojem obstoju do konca marca 2009, ne glede na to, ali pričakuje, da bo zanjo veljalo redno poročanje po tej uredbi.
An FVC that has taken up business after 24 March 2009 shall inform the relevant NCB of its existence in accordance with Article 3(2).
DPFS, ki je začela opravljati dejavnost po 24. marcu 2009, mora obvestiti zadevno NCB o svojem obstoju v skladu s členom 3(2).
The first reporting in accordance with the statistical reporting requirements to which the FVC is subject pursuant to Articles 4 and 5 shall begin with quarterly data from December 2009.
Prvo poročanje v skladu z zahtevami za statistično poročanje, ki za DPFS veljajo skladno s členoma 4 in 5, se začne s četrtletnimi podatki za december 2009.
When reporting data for the first time, only outstanding amounts shall be reported.
Pri prvem poročanju se poročajo samo neporavnani zneski.
FVCs that take up business after 31 December 2009 shall, when reporting data for the first time, report data on a quarterly basis as far back as the original securitisation transaction.
DPFS, ki začnejo opravljati dejavnost po 31. decembru 2009, morajo pri prvem poročanju poročati četrtletne podatke za nazaj vse od izvirne transakcije listinjenja.
FVCs that take up business after adoption of the euro by their Member State following 31 December 2009, when reporting data for the first time, shall report data on a quarterly basis as far back as the original securitisation transaction.
DPFS, ki začnejo opravljati dejavnost po sprejetju eura v njihovi državi članici, do katerega pride po 31. decembru 2009, morajo pri prvem poročanju poročati četrtletne podatke za nazaj vse od izvirne transakcije listinjenja.
Not yet published in the Official Journal.
Še ni objavljena v Uradnem listu.
Outstanding amounts and transactions
Neporavnani zneski in transakcije
General Government (S.13)
Država (S.13)
1 Deposits and loan claims
1 Vloge in terjatve iz posojil
euro area MFI as originator
MFI iz euroobmočja kot originator
euro area OFI [1] and ICPF [2] as originator
DFP [1] in ZDPS [2] iz euroobmočja kot originator
euro area NFC [3] as originator
NFD [3] iz euroobmočja kot originator
3 Securities other than shares [4]
3 Vrednostni papirji razen delnic [4]
4 Other securitised assets
4 Druga olistinjena sredstva
6 Financial derivatives
6 Izvedeni finančni instrumenti
7 Fixed assets
7 Osnovna sredstva
8 Remaining assets
8 Preostala sredstva
9 Loans and deposits received
9 Prejeta posojila in vloge
10 Debt securities issued [4]
10 Izdani dolžniški vrednostni papirji [4]
11 Capital and reserves
11 Kapital in rezerve
12 Financial derivatives
12 Izvedeni finančni instrumenti
Other financial intermediaries, except insurance corporations and pension funds.
Drugi finančni posredniki, razen zavarovalnih družb in pokojninskih skladov.
Insurance corporations and pension funds.
Zavarovalne družbe in pokojninski skladi.
Non-finacial corporations.
Nefinančne družbe.
In accordance with Article 4(2), NCBs may choose to collect these items on a security-by-security basis.
NCB se lahko v skladu s členom 4(2) odločijo, da bodo zbirale te postavke po posameznih vrednostnih papirjih.
This table provides a detailed standard description of the instrument categories which national central banks (NCBs) transpose into national categories in accordance with this Regulation.
Ta tabela zagotavlja podroben standardni opis kategorij instrumentov, ki jih nacionalne centralne banke (NCB) pretvorijo v nacionalne kategorije v skladu s to uredbo.
The table does not constitute a list of individual financial instruments and the descriptions are not exhaustive.
Ta tabela ni seznam posameznih finančnih instrumentov in opisi niso zaključeni.
The definitions refer to the European system of national and regional accounts in the Community (hereinafter the ‘ESA95’).
Opredelitve pojmov se sklicujejo na Evropski sistem nacionalnih in regionalnih računov v Skupnosti (v nadaljevanju: ESR 95).
All financial assets and liabilities must be reported on a gross basis, i.e. financial assets must not be reported net of financial liabilities.
Vsa finančna sredstva in obveznosti se morajo poročati v bruto zneskih, tj. finančna sredstva se ne smejo poročati neto brez finančnih obveznosti.
Definitions of instrument categories of the assets and liabilities of financial vehicle corporations engaged in securitisation transactions
Opredelitve kategorij instrumentov sredstev in obveznosti družb, ki se ukvarjajo s prenosom finančnih sredstev in so vključene v transakcije listinjenja
Deposits and loan claims
Vloge in terjatve iz posojil
For the purposes of the reporting scheme, this consists of funds lent by financial vehicle corporations engaged in securitisation transactions (FVCs) to borrowers that are not evidenced by documents or are represented by a single document even if it has become negotiable.
Za namene sistema poročanja vsebuje ta kategorija sredstva, ki jih družbe, ki se ukvarjajo s prenosom finančnih sredstev in so vključene v transakcije listinjenja (DPFS), posodijo posojilojemalcem in ki niso evidentirana v dokumentih ali so predstavljena z enim samim dokumentom, tudi če je ta postal tržen.
It includes the following items:
Ta kategorija vključuje naslednje postavke:
deposits placed with monetary financial institutions (MFIs)
vloge pri denarnih finančnih institucijah (MFI),
Counterpart of cash paid out in exchange for securities purchased by FVCs, or securities borrowing against cash collateral (see category 9)
Protipostavka gotovine, izplačane v zameno za vrednostne papirje, ki so jih kupile DPFS, ali izposojanje vrednostnih papirjev ob gotovinskem zavarovanju (glej kategorijo 9).
This item also includes holdings of euro and foreign currency banknotes and coins in circulation that are commonly used to make payments.
Ta postavka vključuje tudi imetja bankovcev in kovancev v eurih in tujih valutah v obtoku, ki so v splošni rabi za izvrševanje plačil.
For the purposes of the reporting scheme, this consists of funds lent to borrowers and acquired by the reporting agents from the originator.
Za namene sistema poročanja vsebuje ta kategorija sredstva, ki so posojena posojilojemalcem in ki jih poročevalske enote pridobijo od originatorja.
These funds are not evidenced by documents or are represented by a single document even if it has become negotiable.
Ta sredstva niso evidentirana v dokumentih ali pa so predstavljena z enim samim dokumentom, tudi če je ta postal tržen.
This also includes:
Vključuje tudi:
financial leases granted to third parties: financial leases are contracts whereby the legal owner of a durable good (hereinafter the ‘lessor’) lends these assets to a third party (hereinafter the ‘lessee’) for most if not all of the economic lifetime of the assets, in exchange for instalments covering the costs of the good plus an imputed interest charge.
finančni leasing, odobren tretjim osebam: finančni leasing je pogodba, s katero pravni lastnik trajnega blaga (v nadaljevanju: leasingodajalec) posodi ta sredstva tretji osebi (v nadaljevanju: leasingojemalec) za večji del, če že ne za celotno ekonomsko življenjsko dobo teh sredstev, v zameno za obroke, ki pokrijejo stroške blaga, povečane za znesek pripisanih obresti.
The lessee is assumed to receive all the benefits derivable from the use of the good and to incur the costs and risks associated with ownership.
Za leasingojemalca se domneva, da dejansko prejme vse koristi, ki izhajajo iz uporabe tega blaga, ter da nosi vse stroške in tveganja, ki so povezani z lastništvom.
For statistical purposes, financial leases are treated as loans from the lessor to the lessee enabling the lessee to purchase the durable good.
Za statistične namene se finančni leasingi obravnavajo kot posojila, ki jih leasingodajalec da leasingojemalcu, kar slednjemu omogoči nakup trajnega blaga.
Financial leases granted by an originator, acting as the lessor, are to be recorded under the asset item ‘securitised loans’.
Finančne leasinge, ki jih odobri originator v vlogi leasingodajalca, je treba beležiti pod postavko sredstev „olistinjena posojila“.
The assets (durable goods) which have been lent to the lessee must not be recorded
Sredstva (trajno blago), ki so posojena leasingojemalcu, se ne smejo beležiti,
bad debt loans that have not yet been repaid or written off: bad debt loans are considered to be loans in respect of which repayment is overdue or otherwise identified as being impaired
slaba posojila, ki še niso bili vrnjena ali odpisana: za slaba posojila štejejo posojila, katerih vračilo je zapadlo ali je kako drugače moteno,
holdings of non-negotiable securities: holdings of securities other than shares and other equity which are not negotiable and cannot be traded on secondary markets, see also ‘traded loans’
imetja netržnih vrednostnih papirjev: imetja vrednostnih papirjev razen delnic in drugega lastniškega kapitala, ki niso tržni ter z njimi ni mogoče trgovati na sekundarnih trgih; glej tudi „posojila, s katerimi se trguje“,
traded loans: loans that have de facto become negotiable are to be classified under the asset item ‘securitised loans’ provided that they continue to be evidenced by a single document and are, as a general rule, only traded occasionally
posojila, s katerimi se trguje: posojila, ki so dejansko postala tržna, je treba razvrstiti v postavko sredstev „olistinjena posojila“, pod pogojem, da so še naprej evidentirana z enim samim dokumentom in se z njimi praviloma trguje samo priložnostno,
subordinated debt in the form of deposits or loans: subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status e.g. deposits/loans have been satisfied, giving them some of the characteristics of ‘shares and other equity’.
podrejeni dolg v obliki vlog ali posojil: instrumenti podrejenega dolga predstavljajo podrejeno terjatev do institucije izdajateljice, ki se lahko uveljavi le po tem, ko so vse terjatve z višjim statusom, npr. vloge/posojila, poravnane, kar jim daje nekatere lastnosti „delnic in drugega lastniškega kapitala“.
For statistical purposes, subordinated debt is to be treated according to the nature of the financial instrument, i.e. classified as either ‘securitised loans’ or ‘securities other than shares’ according to the nature of the instrument.
Za statistične namene se podrejeni dolg razvrsti glede na naravo finančnega instrumenta, tj. bodisi med „olistinjena posojila“ bodisi med „vrednostne papirje razen delnic“ glede na naravo instrumenta.
Where FVC holdings of all forms of subordinated debt are currently identified as a single figure for statistical purposes, this figure is to be classified under the item ‘securities other than shares’, on the grounds that subordinated debt is predominantly constituted in the form of securities, rather than as loans
Če so vse oblike podrejenega dolga, ki jih imajo DPFS, trenutno izkazane za statistične namene z enim samim zneskom, je treba ta znesek razvrstiti v postavko „vrednostni papirji razen delnic“, ker je podrejeni dolg sestavljen pretežno iz vrednostnih papirjev, in ne kot posojila.
Securitised loans must be reported according to the following rules:
Olistinjena posojila se morajo poročati v skladu z naslednjimi pravili:
a maturity breakdown is required for loans to non-financial corporations originated by euro area MFIs.
za posojila nefinančnim družbam, pri katerih so originatorji MFI iz euroobmočja se zahteva razčlenitev po zapadlosti.
It means maturity at the time the loan was granted, i.e. original maturity and refers to the fixed period in which the loan is due to be repaid
To pomeni zapadlost ob odobritvi posojila, tj. prvotno zapadlost, in se nanaša na določeno obdobje, v katerem je treba posojilo odplačati,
loans must be reported at nominal value, even if purchased from the originator at a different price.
posojila se morajo poročati po nominalni vrednosti, četudi so bila od originatorja kupljena po drugačni ceni.
The counterpart to the difference between the nominal value and the purchase price must be included under ‘remaining liabilities’
Protipostavka razlike med nominalno vrednostjo in nakupno ceno mora biti vključena med „preostale obveznosti“.
This item includes securitised loans, irrespective of whether the prevailing accounting practice requires the recognition of the loans on the reporting agent's balance sheet.
Ta postavka vključuje olistinjena posojila ne glede na to, ali veljavna računovodska praksa zahteva pripoznanje posojil v bilanci stanja poročevalske enote.
Holdings of securities other than ‘shares and other equity’, which are negotiable and usually traded on secondary markets or can be offset on the market, and which do not grant the holder any ownership rights over the issuing institution
Imetja vrednostnih papirjev razen „delnic in drugega lastniškega kapitala“, ki so tržni in se z njimi običajno trguje na sekundarnih trgih ali jih je mogoče pobotati na trgu in ki ne dajejo imetniku lastniških pravic nad institucijo izdajateljico
holdings of securities, whether or not evidenced by documents, which give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and/or a stated fixed sum at a specific date or dates or starting from a date defined at the time of issue
imetja vrednostnih papirjev, ne glede na to, ali so evidentirana v dokumentih, ki imetniku dajejo brezpogojno pravico do fiksnega ali pogodbeno določenega dohodka v obliki izplačila kuponskih plačil in/ali potrjene fiksne vsote na določen datum ali datume ali z začetkom na datum, ki se določi ob izdaji,
subordinated debt in the form of debt securities
podrejeni dolg v obliki dolžniških vrednostnih papirjev.
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 temporary acquirer's balance sheet where there is a firm commitment to reverse the operation and not simply an option to do so (see also category 9).
Vrednostni papirji, ki so posojeni v poslih posojanja vrednostnih papirjev ali prodani po pogodbi 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 (glej tudi kategorijo 9).
Where the temporary acquirer sells the securities received, this sale must be recorded as an outright transaction in securities and entered in the temporary acquirer's balance sheet 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
This means maturity at issue, i.e. original maturity and refers to the fixed period of life of a financial instrument before which it may not be redeemed
To pomeni zapadlost ob izdaji, tj. prvotno zapadlost, in se nanaša na določeno življenjsko dobo finančnega instrumenta, pred potekom katere ga ni mogoče odkupiti
This item includes securities other than shares that have been securitised, irrespective of whether the prevailing accounting practice requires the recognition of the securities on the reporting agent's balance sheet
Ta postavka vključuje olistinjene vrednostne papirje razen delnic ne glede na to, ali prevladujoča računovodska praksa zahteva pripoznanje vrednostnih papirjev v bilanci stanja poročevalske enote
Other securitised assets
Druga olistinjena sredstva
This item includes securitised assets other than those included under categories 2 and 3, such as tax receivables or commercial credits, irrespective of whether the prevailing accounting practice requires the recognition of the assets on the balance sheet of the reporting agent
Ta postavka vključuje olistinjena sredstva, ki niso vključena v kategoriji 2 in 3, kot so davčni krediti ali komercialni krediti, ne glede na to, ali veljavna računovodska praksa zahteva pripoznanje teh sredstev v bilanci stanja poročevalske enote
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
Under this item, all the following financial derivatives must be reported:
Pod to postavko se morajo poročati vsi naslednji izvedenih finančnih instrumenti:
warrants
nakupni boni,
futures
terminske pogodbe,
swaps, in particular credit default swaps
zamenjave, zlasti kreditne zamenjave.
Gross future commitments arising from derivative contracts must not be entered as on-balance-sheet items
Bruto bodoče obveznosti iz pogodb o izvedenih finančnih instrumentih se v bilanci stanja ne smejo beležiti
This item does not include financial derivatives that are not subject to on-balance-sheet recording according to national rules
Ta postavka ne vključuje izvedenih finančnih instrumentov, ki se skladno z nacionalnimi pravili ne beležijo v bilanci stanja
This item includes investments in tangible fixed assets e.g. dwellings, other buildings and structures, and non-residential buildings
Ta postavka vključuje investicije v opredmetena osnovna sredstva, npr. stanovanjske zgradbe, druge zgradbe in objekte ter nestanovanjske zgradbe.
This is the residual item on the asset side of the balance sheet, defined as ‘assets not included elsewhere’.
To je rezidualna postavka na strani sredstev bilance stanja in je opredeljena kot „sredstva, ki niso vključena drugje“.
This item may include:
Ta postavka lahko vključuje:
accrued interest receivable on deposits and loans
natečene aktivne obresti na vloge in posojila,
accrued interest on securities other than shares
natečene obresti na vrednostne papirje razen delnic,
accrued rent on fixed assets
natečene najemnine za osnovna sredstva,
amounts receivable which do not relate to the FVC's main business
terjatve, ki niso povezane z glavno dejavnostjo DPFS.
Amounts owed to creditors by FVCs, other than those arising from the issue of negotiable securities.
Zneski, ki jih DPFS dolgujejo upnikom, razen tistih, ki izhajajo iz izdaje tržnih vrednostnih papirjev.
This item consists of:
Ta postavka obsega:
loans: loans granted to the reporting FVCs which are not evidenced by documents or are represented by a single document even if it has become negotiable
posojila: posojila, odobrena DPFS, ki poročajo, ki niso evidentirana v dokumentih ali so predstavljena z enim samim dokumentom, tudi če je ta postal tržen,
non-negotiable debt instruments issued by FVCs: instruments may be referred to as being ‘non-negotiable’ in the sense that the transfer of legal ownership of the instrument is restricted, meaning that they cannot be marketed or, although technically negotiable, cannot be traded owing to the absence of an organised market.
netržni dolžniški instrumenti, ki jih izdajo DPFS: 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 instrumente, ki jih izdajo poročevalske enote in ki naknadno postanejo tržni ter je z njimi mogoče trgovati na sekundarnih trgih, je treba prerazvrstiti med „dolžniške vrednostne papirje“,
repos: counterpart of cash received in exchange for securities sold by reporting agents at a given price under a firm commitment to repurchase the same (or similar) securities at a fixed price on a specified future date.
repo posli: protipostavka gotovine, prejete v zameno za vrednostne papirje, ki jih prodajo poročevalske enote po dani ceni s trdno zavezo k ponovnemu odkupu istih (ali podobnih) vrednostnih papirjev po fiksni ceni na določen datum v prihodnosti.
Amounts received by reporting agents in exchange for securities transferred to a third party (temporary acquirer) are to be classified here where there is a firm commitment to reverse the operation and not merely an option to do so.
Zneski, ki jih prejmejo poročevalske enote v zameno za vrednostne papirje, prenesene na tretjo osebo („začasni pridobitelj“), je treba razvrstiti sem, kadar obstaja trdna zaveza in ne le opcija za to, da se izvede povratni posel.
This implies that reporting agents retain all risks and rewards of the underlying securities during the operation
To pomeni, da med tem postopkom poročevalske enote obdržijo vsa tveganja in koristi iz zadevnih vrednostnih papirjev.
The following variants of repo-type operations are all classified here:
Vse naslednje variante repo poslov so razvrščene tukaj:
amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral
zneski, prejeti v zameno za vrednostne papirje, začasno prenesene na tretjo osebo v obliki posojanja vrednostnih papirjev ob gotovinskem zavarovanju,
amounts received in exchange for securities temporarily transferred to a third party in the form of a sale/buy-back agreement
zneski, prejeti v zameno za vrednostne papirje, začasno prenesene na tretjo osebo v obliki dogovora o prodaji/povratnem nakupu.
The securities underlying repo-type operations are recorded following the rules in asset item 3 ‘Securities other than shares’
Vrednostni papirji pri operacijah vrste repo se zabeležijo po pravilih za postavko sredstev 3 „vrednostni papirji razen delnic“
Operations involving the temporary transfer of gold against cash collateral are also included under this item
Posli, ki vključujejo začasni prenos zlata ob gotovinskem zavarovanju, so prav tako vključeni v to postavko
Securities issued by FVCs, other than ‘shares and other equity’, which are instruments usually negotiable and traded on secondary markets or which can be offset on the market and which do not grant the holder any ownership rights over the issuing institution.
Vrednostni papirji, ki jih izdajo DPFS, razen „delnic in drugega lastniškega kapitala“, ki so običajno tržni instrumenti in se z njimi trguje na sekundarnih trgih ali jih je mogoče pobotati na trgu, imetniku pa ne dajejo lastniških pravic nad institucijo izdajateljico.
It includes, inter alia, securities issued in the form of:
Med drugim so vključeni vrednostni papirji, izdani v obliki:
asset-backed securities
kolateraliziranih vrednostnih papirjev,
credit-linked notes
kreditnih zapisov.
For the purposes of the reporting scheme, this category comprises the amounts arising from the issue of equity capital by reporting agents to shareholders or other proprietors, representing for the holder property rights in the FVC and generally an entitlement to a share in its profits and to a share in its own funds in the event of liquidation.
Za namene sistema poročanja vsebuje ta kategorija zneske, ki izvirajo iz lastniškega kapitala, izdanega s strani poročevalskih enot delničarjem ali drugim lastnikom, ki predstavljajo imetnikove lastninske pravice v DPFS in dajejo na splošno pravico do udeležbe v dobičku ter do deleža v njenih lastnih sredstvih v primeru likvidacije.
Funds arising from non-distributed benefits or funds set aside by reporting agents in anticipation of likely future payments and obligations are also included.
Vključena so tudi sredstva iz nerazporejenih prejemkov ali sredstva, ki jih poročevalske enote namenijo za verjetna plačila in obveznosti v prihodnosti.
equity capital
lastniški kapital,
non-distributed benefits or funds
nerazporejene prejemke ali sredstva,
specific and general provisions against loans, securities and other types of
posebne in splošne rezervacije za posojila, vrednostne papirje in druge vrste sredstev,