natgillin/translations-raw huggingface dataset:
In order for remuneration policy to be in line with the objectives, the business strategy, the values and the long-term interests of the financial institution, other factors, apart from financial performance, should be considered, such as compliance with systems and controls of the financial institution, as well as compliance with the standards governing the relationship with clients and investors.
Da bi bila plačna politika usklajena s cilji, poslovno strategijo, vrednotami in dolgoročnimi interesi finančne institucije, je treba poleg finančne uspešnosti upoštevati tudi druge dejavnike, kot so skladnost s sistemi in kontrolami finančne institucije ter skladnost s standardi, ki urejajo odnos med strankami in vlagatelji.
Effective governance is a necessary condition for the remuneration policy to be sound.
Učinkovito upravljanje je nujno za dobro plačno politiko.
The decision-making process regarding the remuneration policy of a financial undertaking should be internally transparent and should be designed in such a way as to avoid conflicts of interest and ensure the independence of the persons involved.
Odločanje o plačni politiki finančnega podjetja bi moralo biti notranje pregledno in zasnovano tako, da preprečuje navzkrižja interesov in zagotavlja neodvisnost vključenih uslužbencev.
The governing body of the financial undertaking should have the ultimate responsibility for establishing the remuneration policy for the whole financial undertaking and monitoring its implementation.
Upravljavski organ finančnega podjetja bi moral imeti dokončno odgovornost za oblikovanje plačne politike za celotno podjetje in spremljanje njenega izvajanja.
In order to provide necessary expertise, control functions and, where appropriate, human resources departments and experts should be involved in the process.
Za zagotovitev potrebnega strokovnega znanja je treba v postopek vključiti nadzorne službe in, če je to primerno, kadrovske oddelke in strokovnjake.
In particular, control functions should also be involved in the design and the review of the implementation of the remuneration policy, and should be adequately rewarded so as to attract skilled individuals and to ensure their independence from the business units they control.
V oblikovanje in pregled izvajanja plačne politike je treba zlasti vključiti tudi nadzorne službe in jih ustrezno nagraditi, da bi pritegnili usposobljene posameznike in zagotovili njihovo neodvisnost od poslovnih enot, ki jih nadzirajo.
The statutory auditor, within the limits of current reporting duties, should report on material weaknesses in the review of the implementation of the remuneration policy to the (supervisory) board or to the audit committee.
Zakoniti revizor bi moral v okviru omejitev veljavnih obveznosti poročanja (nadzornemu) svetu ali revizijski komisiji poročati o večjih pomanjkljivostih v pregledu izvajanja plačne politike.
Control of the design and implementation of the remuneration policy is more likely to be effective if the stakeholders of the financial undertaking, including, where applicable, employee representatives, are properly informed of and engaged in the process of setting up and monitoring remuneration policy.
Nadzor oblikovanja in izvajanja plačne politike je verjetno učinkovitejši, če so deležniki finančnega podjetja, vključno s predstavniki zaposlenih, če je to primerno, ustrezno obveščeni o oblikovanju in spremljanju plačne politike ter vanj vključeni.
For that purpose, financial undertakings should disclose the relevant information to their stakeholders.
Za to bi moralo finančno podjetje svojim deležnikom razkriti ustrezne informacije.
The implementation of the principles laid down in this Recommendation should be reinforced through supervisory review at the national level.
Izvajanje načel, določenih v tem priporočilu, je treba okrepiti z nadzornim pregledom na nacionalni ravni.
Therefore, supervisor’s overall assessment of the soundness of the financial undertaking should include the assessment of compliance of the remuneration policy of the financial undertaking with the principles laid down in this Recommendation.
Zato bi moral revizor v celovito oceno trdnosti finančnega podjetja vključiti oceno skladnosti plačne politike finančnega podjetja z načeli, določenimi v tem priporočilu.
Member States should ensure that branches of financial undertakings having their registered office or their head office in a third country and which operate in the territory of a Member State should be subject to similar principles on remuneration policy which apply to financial undertakings having their registered office or their head office in the territory of a Member State.
Države članice morajo zagotoviti, da se za podružnice finančnih podjetij, ki imajo registriran sedež ali glavno upravo v tretji državi in poslujejo na ozemlju države članice, uporabljajo enaka načela plačne politike, kot se uporabljajo za finančna podjetja, ki imajo registriran sedež ali glavno upravo na ozemlju države članice.
This Recommendation should apply without prejudice to measures which might be adopted by Member States with respect to remuneration policies of financial undertakings which benefit from State assistance.
To priporočilo bi se moralo uporabljati, ne da bi to vplivalo na ukrepe, ki bi jih države članice lahko sprejele v zvezi s plačno politiko finančnih podjetij, ki prejemajo državno pomoč.
The notification of measures by Member States in accordance with this Recommendation should include a clear timeframe for financial undertakings to adopt remuneration policies consistent with the principles set out in this Recommendation,
Priglasitev ukrepov držav članic v skladu s tem priporočilom bi morala vsebovati jasno časovno obdobje, v katerem morajo finančna podjetja sprejeti plačne politike, skladne z načeli, določenimi v tem priporočilu –
Member States should ensure that the principles contained in sections II, III and IV apply to all financial undertakings having their registered office or their head office in their territory.
Države članice morajo zagotoviti, da se načela iz oddelkov II, III in IV uporabljajo za vsa finančna podjetja, ki imajo registriran sedež ali glavno upravo na njenem ozemlju.
Member States should ensure that the principles contained in sections II, III and IV apply to the remuneration of those categories of staff whose professional activities have a material impact on the risk profile of the financial undertaking.
Države članice morajo zagotoviti, da se načela iz oddelkov II, III in IV uporabljajo za prejemke tistih skupin uslužbencev, katerih strokovne dejavnosti materialno vplivajo na profil tveganja finančnega podjetja.
When taking measures to ensure that financial undertakings implement those principles, Member States should take into account the nature, the size as well as the specific scope of activities of the financial undertakings concerned.
Pri sprejemanju ukrepov kot zagotovila, da finančna podjetja izvajajo ta načela, morajo države članice upoštevati naravo, velikost in posebno področje dejavnosti zadevnega finančnega podjetja.
Member States should apply the principles contained in sections II, III and IV to financial undertakings on an individual basis and on a consolidated basis.
Države članice morajo načela iz oddelkov II, III in IV uporabljati za finančna podjetja individualno in konsolidirano.
Principles on sound remuneration policy should apply at group level to the parent undertaking and to its subsidiaries, including those established in offshore financial centres.
Načela o dobri plačni politiki je treba uporabljati na ravni skupine za matično podjetje in njegova odvisna podjetja, vključno s podjetji, ustanovljenimi v offshore finančnih središčih.
This Recommendation does not apply to fees and commissions received by intermediaries and external service providers in case of outsourced activities.
To poročilo ne velja za provizije posrednikov in zunanjih ponudnikov storitev pri dejavnostih, oddanih zunanjim izvajalcem.
‘Financial undertaking’ means any undertaking, irrespective of its legal status, whether regulated or not, which performs any of the following activities on a professional basis:
„Finančno podjetje“ pomeni vsako podjetje, ne glede na njegov pravni status, regulirano ali ne, ki poklicno opravlja katero koli od naslednjih dejavnosti:
it accepts deposits and other repayable funds;
sprejema depozite in druga vračljiva sredstva;
it provides investment services and/or performs investment activities within the meaning of Directive 2004/39/EC;
izvaja investicijske storitve in/ali opravlja investicijske dejavnosti v smislu Direktive 2004/39/ES;
it is involved in insurance or reinsurance business;
izvaja zavarovanje in pozavarovanje;
it performs business activities similar to those set out in points (a), (b) or (c).
opravlja poslovne dejavnosti, podobne dejavnostim iz točk (a), (b) ali (c).
A financial undertaking includes, but is not limited to, credit institutions, investment firms, insurance and reinsurance undertakings, pension funds and collective investment schemes.
Finančno podjetje vključuje, a ni omejeno na kreditne institucije, investicijska podjetja, zavarovalnice in pozavarovalnice, pokojninske sklade in kolektivne naložbene sheme.
‘Director’ means any member of the administrative, managerial or supervisory bodies of financial undertakings.
„Direktor“ pomeni katerega koli člana upravnega, vodstvenega ali nadzornega organa javne družbe.
‘Control functions’ means risk management, internal control and similar functions within a financial undertaking.
„Nadzorna funkcija“ pomeni obvladovanje tveganja, notranji nadzor in podobne funkcije v finančnem podjetju.
‘Variable component of remuneration’ means a component of remuneration entitlement which is awarded on the basis of performance criteria, including bonuses.
„Variabilni del plače“ pomeni del plačila, ki se dodeli na podlagi meril uspešnosti, vključno z bonusi.
Remuneration policy
Plačna politika
Member States should ensure that financial undertakings establish, implement and maintain a remuneration policy which is consistent with and promotes sound and effective risk management and which does not induce excessive risk-taking.
Države članice bi morale zagotoviti, da finančna podjetja oblikujejo, izvajajo in vzdržujejo plačno politiko, ki je skladna z dobrim in učinkovitim obvladovanjem tveganja in ga spodbuja ter ne povzroča pretiranega tveganja.
Remuneration policy should be in line with the business strategy, objectives, values and long-term interests of the financial undertaking, such as sustainable growth prospects, and be consistent with the principles relating to the protection of clients and investors in the course of services provided.
Plačna politika mora biti v skladu s poslovno strategijo, cilji, vrednotami in dolgoročnimi interesi finančnega podjetja, kot je vzdržna rast, ter z načeli varovanja strank in vlagateljev med izvajanjem storitev.
Structure of the remuneration policy
Struktura plačne politike
Where remuneration includes a variable component or a bonus, remuneration policy should be structured with an appropriate balance of fixed and variable remuneration components.
Če prejemek vključuje variabilni del ali bonus, je treba plačno politiko strukturirati v ustreznem ravnotežju med fiksnim in variabilnim delom plače.
The appropriate balance of remuneration components may vary across staff members, according to market conditions and the specific context in which the financial undertaking operates.
Ustrezno ravnotežje delov prejemka se lahko razlikuje med uslužbenci glede na tržne razmere in posebne okoliščine, v katerih finančno podjetje posluje.
Member States should ensure that remuneration policy of a financial undertaking sets a maximum limit on the variable component.
Države članice bi morale zagotoviti, da plačna politika finančnega podjetja določi najvišjo mejo variabilnega dela.
The fixed component of the remuneration should represent a sufficiently high proportion of the total remuneration allowing the financial undertaking to operate a fully flexible bonus policy.
Fiksni del prejemka bi moral biti dovolj visok delež celotnega prejemka, ki finančnemu podjetju omogoča, da izvaja popolnoma fleksibilno politiko bonusov.
In particular, the financial undertaking should be able to withhold bonuses entirely or partly when performance criteria are not met by the individual concerned, the business unit concerned or the financial undertaking.
Finančno podjetje bi moralo zlasti imeti možnost, da odkloni izplačilo bonusa v celoti ali delno, če zadevni posameznik, poslovna enota ali finančno podjetje ne izpolnjuje meril uspešnosti.
The financial undertaking should also be able to withhold bonuses where its situation deteriorates significantly, in particular where it can no longer be presumed that it can or will continue to be able to carry out its business as a going concern.
Finančno podjetje bi tudi moralo imeti možnost, da odkloni izplačilo bonusa, če se je njegovo stanje precej poslabšalo, še zlasti če ni mogoče več predpostavljati, ali lahko še posluje oziroma bo še naprej poslovalo kot trajno uspešno podjetje.
Where a significant bonus is awarded, the major part of the bonus should be deferred with a minimum deferment period.
Kadar se dodeli visok bonus, je večji del bonusa treba odložiti z najkrajšim obdobjem odloga.
The amount of the deferred part of the bonus should be determined in relation to the total amount of the bonus as compared to the total amount of the remuneration.
Znesek odloženega dela bonusa je treba določiti glede na skupni znesek bonusa v primerjavi s skupnim zneskom prejemka.
The deferred element of the bonus should take into account the outstanding risks associated with the performance to which the bonus relates and may consist of equity, options, cash, or other funds the payment of which is postponed for the duration of the deferment period.
Pri odloženem delu bonusa je treba upoštevati izredno tveganje, povezano z uspešnostjo, na katero se bonus nanaša, in je lahko sestavljeno iz lastniškega kapitala, opcij, gotovine ali drugih sredstev, katerih plačilo je odloženo za trajanje obdobja odloga.
The measures of future performance to which the deferred element is linked should be risk adjusted as set out in point 5.
Ukrepi prihodnje uspešnosti, na katero je vezan odloženi element, bi morali biti prilagojeni tveganju, kot je določeno v točki 5.
Payments related to the early termination of a contract which are awarded on a contractual basis, should be related to performance achieved over time and designed in a way that does not reward failure.
Plačila, vezana na predčasno prekinitev pogodbe, ki se dodelijo na pogodbeni podlagi, bi morala biti vezana na doseženo uspešnost v nekem obdobju in zasnovana tako, da ne nagrajujejo neuspešnosti.
Member States should ensure that the (supervisory) board of a financial undertaking can require staff members to repay all or part of bonuses that have been awarded for performance based on data which has subsequently proven to be manifestly misstated.
Države članice bi morale zagotoviti, da lahko (nadzorni) svet finančnega podjetja zahteva od uslužbencev, da delno ali v celoti vrnejo bonus, dodeljen za uspešnost na podlagi podatkov, ki so se pozneje izkazali za očitno napačne.
The structure of the remuneration policy should be updated over time to ensure that it evolves to meet the changing situation of the financial undertaking concerned.
Strukturo plačne politike je treba posodabljati ves čas za zagotovitev, da se razvija v skladu s spreminjajočim se stanjem zadevnega finančnega podjetja.
Performance measurement
Merjenje uspešnosti
Where remuneration is performance related, its total amount should be based on a combination of the assessment of the performance of the individual and of the business unit concerned and of the overall results of the financial undertaking.
Če je prejemek vezan na uspešnost, mora njegov skupni znesek temeljiti na povezavi med oceno uspešnosti posameznika in zadevne poslovne enote ter skupnim rezultatom finančnega podjetja.
The assessment of performance should be set in a multi-year framework in order to ensure that the assessment process is based on longer term performance and that the actual payment of bonuses is spread over the business cycle of the company.
Oceno uspešnosti je treba določiti za večletni okvir, da bi zagotovili, da ocenjevanje temelji na dolgoročnejši uspešnosti in je dejansko plačilo bonusa razširjeno po celotnem poslovnem ciklu podjetja.
The measurement of performance, as a basis for bonus or bonus pools, should include an adjustment for current and future risks related to the underlying performance and should take into account the cost of the capital employed and the liquidity required.
Merjenje uspešnosti, kot podlage za bonuse ali skupne fonde bonusov, bi moralo vključevati prilagoditev za zdajšnja in prihodnja tveganja, povezana s temeljno uspešnostjo, in bi moralo upoštevati stroške vloženega kapitala in potrebno likvidnost.
When determining individual performance, non-financial criteria, such as compliance with internal rules and procedures, as well as compliance with the standards governing the relationship with clients and investors should be taken into account.
Pri določanju individualne uspešnosti je treba upoštevati nefinančna merila, kot so skladnost z internim poslovnikom in postopki, ter skladnost s standardi, ki urejajo odnos s strankami in z vlagatelji.
The remuneration policy should include measures to avoid conflicts of interest.
Plačna politika bi morala vključevati ukrepe za preprečevanje navzkrižij interesov.
The procedures for determining remuneration within the financial undertaking should be clear and documented and should be internally transparent.
Postopki za določanje prejemkov v finančnem podjetju bi morali biti jasni, dokumentirani in notranje pregledni.
The (supervisory) board should determine the remuneration of directors.
(Nadzorni) svet bi moral določati prejemke direktorjev.
In addition, the (supervisory) board should establish the general principles of the remuneration policy of the financial undertaking and be responsible for its implementation.
Poleg tega bi moral (nadzorni) svet vzpostaviti splošna načela plačne politike finančnega podjetja in odgovarjati za njeno izvajanje.
Control functions and, where appropriate, human resources departments and external experts should also be involved in the design of the remuneration policy.
Nadzorne službe, in če je to primerno, kadrovski oddelki in zunanji strokovnjaki bi tudi morali biti vključeni v oblikovanje plačne politike.
Members of the (supervisory) board responsible for remuneration policy and members of the remuneration committees and staff members who are involved in the design and implementation of the remuneration policy should have relevant expertise and functional independence from the business units they control and thus be capable of forming an independent judgement on the suitability of the remuneration policy, including the implications for risk and risk management.
Člani (nadzornega) sveta, odgovorni za plačno politiko, in člani komisije za prejemke ter uslužbenci, vključeni v oblikovanje in izvajanje plačne politike, bi morali imeti ustrezno strokovno znanje in biti funkcijsko neodvisni od poslovnih enot, ki jih nadzorujejo, ter biti tako neodvisni pri oblikovanju neodvisne ocene o primernosti plačne politike, vključno s posledicami za tveganje in obvladovanje tveganja.
Without prejudice to the overall responsibility of the (supervisory) board as set out in point 6.2, the implementation of the remuneration policy should, at least on an annual basis, be subject to central and independent internal review by control functions for compliance with policies and procedures defined by the (supervisory) board.
Ne glede na splošno odgovornost (nadzornega) sveta, kot je določena v točki 6.2, bi morale nadzorne službe izvajati nadzor nad izvajanjem plačne politike vsaj vsako leto z osrednjim in neodvisnim notranjim pregledom, da ugotovijo, ali je ta politika skladna s politikami in postopki, ki jih je določil (nadzorni) svet.
The control functions should report on the outcome of this review to the (supervisory) board.
Nadzorne službe bi morale o ugotovitvah tega pregleda poročati (nadzornemu) svetu.
Staff members engaged in control processes should be independent from the business units they oversee, have appropriate authority, and be compensated in accordance with the achievement of the objectives linked to their functions, independent of the performance of the business areas they control.
Uslužbenci, vključeni v nadzor, bi morali biti neodvisni od poslovnih enot, ki jih nadzirajo, imeti ustrezne pristojnosti in prejemati nadomestilo v skladu z doseganjem ciljem, povezanih z njihovimi funkcijami, neodvisno od uspešnosti nadziranih poslovnih področij.
In particular, with regard to insurance or reinsurance undertakings, the actuarial function and the responsible actuary should be remunerated in a manner commensurate with her or his role in the insurance or reinsurance undertaking and not in relation to the performance of the undertaking concerned.
Zlasti pri zavarovalnicah in pozavarovalnicah bi morali biti aktuarska funkcija in odgovorni aktuar nagrajeni sorazmerno z njegovo ali njeno vlogo v zavarovalnici ali pozavarovalnici in ne glede na uspešnost zadevnega podjetja.
The general principles of the remuneration policy should be accessible to staff members to whom they apply.
Splošna načela plačne politike bi morala biti dostopna uslužbencem, za katere se uporabljajo.
Those staff members should be informed in advance of the criteria that will be used to determine their remuneration and of the appraisal process.
Ti uslužbenci bi morali biti vnaprej seznanjeni z merili, ki se bodo uporabljala pri določanju njihovih prejemkov in ocenjevanja.
The appraisal process and the remuneration policy should be properly documented and transparent to the individual staff members concerned.
Ocenjevanje in plačna politika bi morala biti ustrezno dokumentirana in pregledna za zadevne posamezne uslužbence.
Without prejudice to confidentiality and data protection provisions, relevant information on the remuneration policy referred to in section II and any updates in case of policy changes should be disclosed by the financial undertaking in a clear and easily understandable way to relevant stakeholders.
Brez poseganja v določbe o zaupnosti in varstvu podatkov bi moralo finančno podjetje jasno in razumljivo razkriti ustreznim zainteresiranim stranem ustrezne informacije o plačni politiki iz oddelka II in morebitne posodobitve ob spremembi politike.
Such disclosure may take the form of an independent remuneration policy statement, a periodic disclosure in annual financial statements or any other form.
Tako razkritje je lahko v obliki neodvisne izjave o plačni politiki, rednega razkritja v letnih finančnih izkazih ali kakšni drugi obliki.
The following information should be disclosed:
Razkriti je treba naslednje informacije:
information concerning the decision-making process used for determining the remuneration policy, including if applicable, information about the composition and the mandate of a remuneration committee, the name of the external consultant whose services have been used for the determination of the remuneration policy and the role of the relevant stakeholders;
informacijo o postopku odločanja, ki se uporablja pri določanju plačne politike, vključno z, če je to primerno, informacijo o sestavi in pooblastilih komisije za prejemke, imenom zunanjega strokovnjaka, ki je izvajal storitve pri določanju plačne politike, in vlogo ustreznih zainteresiranih strani;
information on linkage between pay and performance;
informacijo o povezavi med plačilom in uspešnostjo;
information on the criteria used for performance measurement and the risk adjustment;
informacijo o merilih, ki se uporabljajo za merjenje uspešnosti, in o prilagoditvah zaradi tveganja;
information on the performance criteria on which the entitlement to shares, options or variable components of remuneration is based;
informacijo o merilih uspešnosti, na katerih temelji pravica do delnic, opcij ali variabilnega dela prejemka;