natgillin/translations-raw huggingface dataset:
This means that the foreign currency position is affected when this accrued interest is booked, as opposed to only when the interest is received or paid [4].2.2. Coupon accruals and amortisation of premium or discount are calculated and booked from the settlement date of the purchase of the security until the settlement date of sale, or until the maturity date.
To pomeni, da se valutna pozicija spremeni ob knjiženju navedenih natečenih obresti in ne šele, ko so obresti prejete ali plačane [4].2.2 Časovne razmejitve za natečene kuponske obresti in amortizacija premij ali diskontov se izračunajo in knjižijo od datuma poravnave nakupa vrednostnega papirja do datuma poravnave prodaje ali do datuma zapadlosti.
Only relevant for the period between booking of monetary income as part of the year-end procedures, and its settlement on the last working day in January each year;
Pomembno je samo za obdobje med knjiženjem denarnega prihodka kot del postopkov ob koncu leta in njegovo poravnavo zadnji delovni dan v januarju vsako leto
Debt certificates as described in Annex I to Guideline ECB/2000/7.
Dolžniški certifikati, opisani v Prilogi I k Smernici ECB/2000/7.
Discount paper, issued with the aim of liquidity absorption
Diskontirani vrednostni papir, izdan za zmanjšanje likvidnosti
For counterparty or credit risks arising from monetary policy operations
Tveganje nasprotne stranke ali kreditno tveganje, ki izhaja iz operacij denarne politike
Foreign currency holding the net position in the respective currency. For the purpose of this definition SDRs are considered as a separate currency; transactions that entail a change of the net position in SDRs are either transactions denominated in SDRs, or transactions in foreign exchange replicating the basket composition of the SDRs (according to the respective basket definition and weightings). —
Nerealizirani dobiček/izguba dobiček/izguba, ki izhaja iz prevrednotenja sredstev v primerjavi s prilagojeno nabavno vrednostjo teh sredstev.
Interest rate future an exchange-traded forward contract. In such a contract, the purchase or sale of an interest rate instrument, e.g. a bond, is agreed on the contract date to be delivered at a future date, at a given price.
Pogodba o povratni prodaji in ponovnem odkupu (začasen nakup) pogodba, po kateri se imetnik gotovine strinja s tem, da kupi sredstvo, in obenem s tem, da ga proda nazaj za dogovorjeno ceno na zahtevo po poteku določenega časa ali ob nekem nepredvidenem dogodku.
Provisions amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk, the cost of which cannot be accurately determined (see Reserves). Provisions for future liabilities and charges may not be used to adjust the value of assets.
Operacija se lahko izvede po lastniškem programu, tj. banka, ki ta program ponuja, je sama končna nasprotna stranka, ali pa po posredniškem programu, tj. banka, ki ta program ponuja, deluje le kot posrednik, končna nasprotna stranka pa je institucija, s katero se dejansko sklenejo posli posojanja vrednostnih papirjev.
Reverse sale and repurchase agreement (reverse repo) a contract under which a cash holder agrees to the purchase of an asset and, simultaneously, agrees to re-sell the asset for an agreed price on demand, after a stated time, or in the event of a particular contingency. Sometimes a repo transaction is agreed via a third party (triparty repo). —
Računi prevrednotenja računi bilance stanja za evidentiranje razlike v vrednosti sredstva ali obveznosti med prilagojeno nabavno vrednostjo pridobitve in njenim vrednotenjem po tržni ceni ob koncu obdobja, kadar je prva vrednost višja od druge vrednosti v primeru sredstev in kadar je druga vrednost nižja od prve vrednosti v primeru obveznosti.
Settlement an act that discharges obligations in respect of funds or assets transfers between two or more parties. In the context of intra-Eurosystem transactions, settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets. —
Razširjeni testni program hrambe program, ki ga predstavlja depo zunaj euroobmočja, s katerim upravlja komercialna banka in kjer so eurobankovci v hrambi v imenu Eurosistema za dostavljanje in prejemanje eurobankovcev.
Straight-line depreciation/amortisation depreciation/amortisation over a given period is determined by dividing the cost of the asset, less its estimated residual value, by the estimated useful life of the asset pro rata temporis. —
Rezerve znesek, izločen iz razdeljivega dobička, ki ni namenjen poravnavi neke določene obveznosti, nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev, za katerega je znano, da obstaja na datum bilance stanja.
Financial asset any asset that is: (a) cash; (b) a contractual right to receive cash or another financial instrument from another undertaking; (c) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable; or (d) another undertaking’s equity instrument. —
Namenski portfelj namenska naložba na strani sredstev v bilanci stanja kot nasprotna sredstva, ki zajemajo vrednostne papirje, lastniške instrumente, vezane depozite in tekoče račune udeležbe v drugih družbah in/ali naložbe v hčerinske družbe.
Internal rate of return the discount rate at which the accounting value of a security is equal to the present value of the future cash flow. —
Poravnava dejanje, ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami.
Spot rate the rate at which a transaction settles on the spot settlement date. In relation to foreign exchange forward transactions, the spot rate is the rate to which the forward points are applied in order to derive the forward rate. —
Rezervacije zneski, izločeni pred ugotovitvijo dobička ali izgube, za zavarovanje pred kakršno koli znano ali predvideno obveznostjo ali tveganjem, katerega stroškov ni mogoče natančno določiti (glej „Rezerve“).
Cash/settlement approach an accounting approach under which accounting events are recorded at the settlement date. —
Dogovor o terminski obrestni meri pogodba, s katero se stranki dogovorita o obrestni meri za hipotetični depozit z določeno zapadlostjo na določen datum v prihodnosti.
Forward rate agreement a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date. At the settlement date compensation has to be paid by one party to the other, depending on the difference between the contracted interest rate and the market rate on the settlement date.
Obrestna zamenjava pogodbeni dogovor o izmenjavi denarnih tokov, ki predstavljajo tokove periodičnih obrestnih izplačil z nasprotno stranko, bodisi v eni valuti ali dveh različnih valutah pri medvalutnih transakcijah.
Reverse transaction an operation whereby a reporting entity buys (reverse repo) or sells (repo) assets under a repurchase agreement or conducts credit operations against collateral. — Securities held as an earmarked portfolio earmarked investments held as counterpart funds consisting of securities, equity instruments, participating interests and/or investments in subsidiaries, matching an identifiable item on the liabilities side of the balance sheet, irrespective of whether there is a legal, statutory or other constraint, e.g. pension funds, severance schemes, provisions, capital, reserves.
Vključujejo razlike v kotaciji cen in/ali tržnih menjalnih tečajih.
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 12.1 and 14.3, in conjunction with the first indent of Article 3.1, Article 18.2 and the first paragraph of Article 20 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti člena 12.1 in člena 14.3 v povezavi s prvo alineo člena 3.1, členom 18.2 in prvim odstavkom člena 20 Statuta,
The ECB has the authority to establish the necessary guidelines to implement the Eurosystem’s monetary policy and the NCBs have an obligation to act in accordance with such guidelines.
ECB je pooblaščena, da sprejme smernice, potrebne za izvajanje denarne politike Eurosistema, NCB pa so dolžne ravnati v skladu s temi smernicami.
Guideline ECB/2000/7 of 31 August 2000 on monetary policy instruments and procedures of the Eurosystem [1], should be amended to reflect changes to the Eurosystem’s monetary policy framework, in particular: (a) to introduce the eligibility criteria for the own use of non-UCITS compliant covered bank bonds with commercial mortgages as the underlying assets; (b) to add fixed-term deposits as eligible collateral for Eurosystem monetary policy operations and intraday credit; and (c) to amend Appendix 5 to Annex I to reflect the fact that Estonia will adopt the euro on 1 January 2011 and that the name of the Central Bank and Financial Services Authority of Ireland has changed,
Smernico ECB/2000/7 z dne 31. avgusta 2000 o instrumentih monetarne politike in postopkih Eurosistema [1] bi bilo treba spremeniti, da bo odražala spremembe okvira denarne politike Eurosistema, zlasti: (a) da se uvedejo merila primernosti lastne uporabe kritih bančnih obveznic, ki niso skladne z direktivo UCITS in pri katerih so terjatve zavarovane s hipotekami na poslovnih nepremičninah; (b) da se vezani depoziti dodajo med primerno finančno premoženje za zavarovanje pri operacijah denarne politike Eurosistema in posojilu čez dan; in (c) da se s spremembo Dodatka 5 k Prilogi I odrazita dejstvi, da bo Estonija 1. januarja 2011 uvedla euro in da se je ime centralne banke Central Bank and Financial Services Authority of Ireland spremenilo –
The NCBs shall forward details of the texts and means by which they intend to comply with paragraphs 1, 3 and 4 of the Annex to this Guideline to the ECB by 31 December 2010 at the latest.
NCB pošljejo ECB najkasneje do 31. decembra 2010 podrobnosti glede besedil in sredstev, s katerimi se nameravajo uskladiti z odstavki 1, 3 in 4 Priloge k tej smernici.
The NCBs shall forward details of the texts and means by which they intend to comply with paragraph 2 of the Annex to this Guideline to the ECB by 8 January 2011 at the latest.
NCB pošljejo ECB najkasneje do 8. januarja 2011 podrobnosti glede besedil in sredstev, s katerimi se nameravajo uskladiti z odstavkom 2 Priloge k tej smernici.
This Guideline shall enter into force 2 days after its adoption.
Ta smernica začne veljati dva dneva po sprejetju.
Paragraphs 1, 3 and 4 of the Annex to this Guideline shall apply from 1 January 2011.
Odstavki 1, 3 in 4 Priloge k tej smernici se uporabljajo od 1. januarja 2011.
Paragraph 2 of the Annex to this Guideline shall apply from 1 February 2011.
Odstavek 2 Priloge k tej smernici se uporablja od 1. februarja 2011.
In Section 6.2.2, the first paragraph is replaced by the following:
V oddelku 6.2.2 se prvi odstavek nadomesti z naslednjim:
‘Three types of non-marketable assets are eligible as collateral in the single framework for eligible assets: fixed-term deposits from eligible counterparties, credit claims and non-marketable retail mortgage-backed debt instruments (RMBDs).2.
„V enotnem okviru primernega finančnega premoženja za zavarovanje terjatev so kot zavarovanje primerne tri vrste netržnega finančnega premoženja: vezani depoziti primernih nasprotnih strank, bančna posojila in netržni hipotekarni dolžniški instrumenti (RMBD).2.
The seventh paragraph (the fifth paragraph under the heading ‘Rules for the use of eligible assets’) is replaced by the following:
Sedmi odstavek (peti odstavek pod naslovom „Pravila glede uporabe primernega finančnega premoženja“) se nadomesti z naslednjim:
‘The above provisions concerning close links do not apply to: (a) close links between the counterparty and an EEA public sector entity which has the right to levy taxes, or in the case where a debt instrument is guaranteed by an EEA public sector entity which has the right to levy taxes; (b) covered bank bonds issued in accordance with the criteria set out in Article 22(4) of the UCITS Directive; or (c) cases in which debt instruments are protected by specific legal safeguards comparable to those instruments given under (b) such as in the case of (i) non-marketable RMBDs which are not securities; or (ii) residential real estate loan-backed structured covered bank bonds or commercial mortgage loan-backed structured covered bank bonds, i.e. certain covered bank bonds not declared UCITS compliant by the European Commission, that fulfil all the criteria that apply to asset-backed securities, as set out in Sections 6.2 and 6.3 and the following additional criteria: In the case of residential real estate loan-backed structured covered bank bonds:
„Zgornje določbe o tesnih povezavah ne veljajo za: (a) tesne povezave med nasprotno stranko in osebo javnega sektorja iz EGP, upravičeno do odmerjanja davkov, ali kadar jamstvo za dolžniški instrument zagotavlja oseba javnega sektorja iz EGP, upravičena do odmerjanja davkov; (b) krite bančne obveznice, ki so izdane v skladu z merili, določenimi v členu 22(4) direktive UCITS; in (c) primere, kjer dolžniške instrumente ščitijo posebna pravna varovala, primerljiva s tistimi pod točko (b), kakor je to v primeru (i) netržnih RMBD,ki niso vrednostni papirji, ali (ii) strukturiranih kritih bančnih obveznic – tj. določenih kritih bančnih obveznic, ki jih Evropska komisija ni razglasila za skladne z direktivo UCITS–, pri katerih kritni sklad predstavljajo stanovanjska posojila ali posojila, zavarovana s hipoteko na poslovni nepremičnini, ki izpolnjujejo vsa merila za kolateralizirane vrednostne papirje, kakor so določena v oddelkih 6.2 in 6.3, in naslednja dodatna merila: Za strukturirane krite bančne obveznice, pri katerih kritni sklad predstavljajo stanovanjska posojila:
Any residential real estate loans underlying the structured covered bank bonds must be denominated in euro; the issuer (and the debtor and guarantor, if they are legal persons) must be incorporated in a Member State, their underlying assets must be located in a Member State, and the law governing the loan must be that of a Member State.
Vsa stanovanjska posojila, ki predstavljajo zavarovanje za strukturirane krite bančne obveznice, morajo biti denominirana v eurih; izdajatelj (ter dolžnik in garant, če sta pravni osebi) mora(-jo) imeti sedež v državi članici, kritno premoženje se mora nahajati v državi članici in pravo, ki ureja posojilo, mora biti pravo države članice.
Residential real estate loans are eligible for the cover pool of relevant structured covered bank bonds, if they are guaranteed by an eligible guarantee or secured by a mortgage.
Stanovanjska posojila so primerna za kritni sklad strukturiranih kritih bančnih obveznic, če je zanje zagotovljeno primerno jamstvo ali so zavarovana s hipoteko.
The guarantor for the purposes of such guaranteed loans must not have close links to the issuer of the covered bank bonds, and must be rated at least [A+/A1/AH] by an accepted ECAI over the life of the transaction.
Garant za potrebe takšnih posojil z jamstvom ne sme imeti tesnih povezav z izdajateljem kritih bančnih obveznic in mora imeti oceno sprejete zunanje bonitetne institucije najmanj [A+/A1/AH] ves čas trajanja transakcije.
High quality substitute collateral up to 10 % of the cover pool is accepted.
Visokokakovostno nadomestno finančno premoženje za zavarovanje se sprejme do največ 10 % kritnega sklada.
The maximum portion of each individual eligible loan that can be funded through the structured covered bank bond issuance is 80 % loan-to-value (LTV).
Delež posojila glede na vrednost nepremičnine lahko pri vsakem posameznem primernem posojilu, ki se lahko financira z izdajo strukturiranih kritih bančnih obveznic, znaša največ 80 %.
The LTV calculation must be based on a conservative market valuation.
Izračun deleža posojila glede na vrednost nepremičnine mora temeljiti na konservativni oceni tržne vrednosti nepremičnine.
A long-term minimum threshold of “single A” (“A-” by Fitch or Standard & Poor’s, or “A3” by Moody’s, or “AL” by DBRS) must be applied to the issuer and related entities which are part of or relevant to the transaction relating to the structured covered bank bond.
Za izdajatelja in subjekte, ki so udeleženi v transakciji v zvezi s strukturiranimi kritimi bančnimi obveznicami ali so pomembni zanjo, se zahteva dolgoročni spodnji prag ‚single A‘ (ocena ‚A-‘, ki jo dodeli Fitch ali Standard & Poor’s, ‚A3‘, ki jo dodeli Moody’s, ali ‚AL‘, ki jo dodeli DBRS).
In the case of commercial mortgage loan-backed structured covered bank bonds:
Za strukturirane krite bančne obveznice, pri katerih kritni sklad predstavljajo posojila, zavarovana s hipoteko na poslovni nepremičnini:
Any commercial mortgage loans underlying the structured covered bank bonds must be denominated in euro; the issuer (and the debtor and guarantor, if they are legal persons) must be incorporated in a Member State, their underlying assets must be located in a Member State, and the law governing the loan must be that of a Member State.
Vsa posojila, ki so zavarovana s hipoteko na poslovni nepremičnini in predstavljajo kritni sklad strukturiranih kritih bančnih obveznic, morajo biti denominirana v eurih; izdajatelj (ter dolžnik in garant, če sta pravni osebi) mora(-jo) imeti sedež v državi članici, kritno premoženje se mora nahajati v državi članici in pravo, ki ureja posojilo, mora biti pravo države članice.
The maximum portion of each individual eligible loan that can be funded through the structured covered bank bond issuance is 60 % LTV.
Delež posojila glede na vrednost nepremičnine lahko pri vsakem posameznem primernem posojilu, ki se lahko financira z izdajo strukturiranih kritih obveznic, znaša največ 60 %.
The minimum mandatory over-collateralisation is 10 %.
Najmanjše obvezno presežno zavarovanje znaša 10 %.
The share of each borrower in the cover pool, after aggregating all individual loan amounts outstanding from a given borrower, must not exceed 5 % of the cover pool’s total.
Delež posameznega dolžnika v kritnem skladu po seštetju vseh posameznih neodplačanih zneskov posojil tega dolžnika ne sme presegati 5 % celotnega kritnega sklada.
The stand-alone credit assessment of the cover pool must correspond to credit quality step 1 in line with the Eurosystem rating scale (see Section 6.3.1).
Samostojna bonitetna ocena kritnega sklada mora ustrezati bonitetni stopnji 1 v skladu z lestvico bonitetnih ocen Eurosistema (glej oddelek 6.3.1).
Credit quality step 2 must be applied to the issuer and related entities which are part of or relevant to the transaction relating to the structured covered bank bond.
Za izdajatelja in subjekte, ki so udeleženi v transakciji v zvezi s strukturiranimi kritimi bančnimi obveznicami ali so pomembni zanjo, se zahteva bonitetna stopnja 2.
All underlying commercial mortgage loans need to be revalued at least on an annual basis.
Vsa posojila, ki predstavljajo kritni sklad, je treba prevrednotiti najmanj enkrat letno.
Price decreases of properties must be fully reflected in the revaluation.
Padci cen nepremičnin se morajo pri prevrednotenju odraziti v celoti.
In the case of price increases, a 15 % haircut is applied.
V primeru rasti cen se uporabi odbitek v višini 15 %.
Loans that do not fulfil the LTV threshold requirement must be replaced by new loans, or must be over-collateralised, subject to the relevant NCB’s approval.
Posojila, ki ne izpolnjujejo zahteve glede najvišjega dovoljenega deleža posojila glede na vrednost nepremičnine, je treba nadomestiti z novimi posojili ali pa v zvezi z njimi zagotoviti presežno zavarovanje, kar mora odobriti zadevna NCB.
The primary valuation methodology to be applied is the market value, i.e. the estimated price that would be obtained if the assets were sold on the market using reasonable efforts.
Osnovna metoda vrednotenja, ki se uporabi, je tržna vrednost, tj. ocenjena cena, ki bi bila dosežena, če bi se premoženje ob razumnem prizadevanju prodalo na trgu.
This estimation must be based on the most conservative assumption.
Ta ocena mora temeljiti na najbolj konservativnih predpostavkah.
Statistical methods can also be applied but only as a secondary valuation methodology.
Lahko se uporabijo tudi statistične metode, vendar samo kot podrejena metoda vrednotenja.
Liquidity cushion in the form of cash in euro deposited with an eligible counterparty must be maintained at all times to cover all interest payments related to covered bank bonds for the subsequent six-month period.
Ves čas je treba vzdrževati likvidnostno rezervo v obliki denarnega depozita v eurih pri primerni nasprotni stranki, ki krije vsa plačila obresti v zvezi s kritimi bančnimi obveznicami za obdobje naslednjih šest mesecev.
Whenever the short-term credit rating of the borrower of an underlying commercial mortgage loan falls below credit quality step 2 in the 9 months before a hard bullet covered bank bond matures, such borrower must post an amount of cash in euro sufficient to cover the relevant part of the covered bank bond principal payment as well as related expenses scheduled to be paid by the issuer under the covered bank bond to the liquidity cushion.
Pri kritih bančnih obveznicah z zagotovljenim izplačilom glavnice na datum zapadlosti, če pade kratkoročna bonitetna ocena dolžnika posojila, danega v kritni sklad, pod bonitetno stopnjo 2 v devetih mesecih pred tem, ko zapade taka krita bančna obveznica, mora tak dolžnik deponirati znesek denarja v eurih, ki zadostuje za kritje zadevnega dela izplačila glavnice krite bančne obveznice in povezanih stroškov, ki bi jih moral v zvezi s krito bančno obveznico v likvidnostno rezervo vplačati izdajatelj.
In case of liquidity stress, the original maturity date can be extended up to 12 months to compensate for maturity mismatches between the amortising loans in the cover pool and the bullet redemption of the covered bank bond.
V primeru likvidnostnih težav se lahko prvotni datum zapadlosti prestavi za največ 12 mesecev, da se uravnotežijo neujemanja zapadlosti med postopno odplačljivimi posojili v kritnem skladu in enkratnim izplačilom krite bančne obveznice.
However, the covered bank bond will become ineligible for own use after the original maturity date.
Vendar pa po prvotnem datumu zapadlosti krite bančne obveznice postanejo neprimerne za lastno uporabo.
The eighth paragraph (the sixth paragraph under the heading ‘Rules for the use of eligible assets’) is replaced by the following:
Osmi odstavek (šesti odstavek pod naslovom „Pravila glede uporabe primernega finančnega premoženja“) se nadomesti z naslednjim:
‘Furthermore, for residential real estate loan-backed structured covered bank bonds or commercial mortgage loan-backed structured covered bank bonds, counterparties have to provide legal confirmation from a reputable law firm confirming the fulfilment of the following conditions:
„Poleg tega morajo nasprotne stranke v primeru strukturiranih kritih bančnih obveznic, pri katerih kritni sklad predstavljajo stanovanjska posojila ali posojila, zavarovana s hipoteko na poslovni nepremičnini, predložiti pravno mnenje ugledne odvetniške družbe, da so izpolnjeni naslednji pogoji.
The issuer of the covered bank bonds is a credit institution incorporated in an EU Member State, and is not a special-purpose vehicle, even if such covered bank bonds are guaranteed by a credit institution incorporated in an EU Member State.
Izdajatelj kritih bančnih obveznic je kreditna institucija s sedežem v državi članici EU in ni subjekt za posebne namene, tudi če za te krite bančne obveznice jamči kreditna institucija s sedežem v državi članici EU.
The issuer/issue of the covered bank bonds is subject, by the law of the Member State where the issuer is incorporated or where the covered bank bonds were issued, to special public supervision designed to protect covered bank bond holders.
Izdajatelj/izdaja kritih bančnih obveznic je v skladu s pravom države članice, kjer ima izdajatelj sedež ali kjer so bile krite bančne obveznice izdane, predmet posebnega javnega nadzora, namenjenega zaščiti imetnikov kritih bančnih obveznic.