natgillin/translations-raw huggingface dataset:
‘The relevant contractual or regulatory arrangements applied by the NCB should ensure that if an event of default occurs, the NCB is entitled to exercise the following remedies: (a) suspension, limitation or exclusion of the Counterparty from access to open market operations; (b) suspension, limitation or exclusion of the Counterparty from access to the Eurosystem's standing facilities; (c) terminating all outstanding agreements and transactions; or (d) demanding accelerated performance of claims that have not yet matured or are contingent.
„Ustrezni pogodbeni ali uredbeni dogovori, ki jih uporablja NCB, bi morali zagotoviti, da ima NCB, če pride do neizpolnitve obveznosti, pravico uporabiti naslednja sredstva: (a) začasna ali trajna izključitev nasprotne stranke iz sodelovanja pri operacijah na odprtem trgu ali omejitev tega sodelovanja; (b) začasna ali trajna izključitev nasprotne stranke iz dostopa do odprtih ponudb Eurosistema ali omejitev tega dostopa; (c) prekinitev vseh neizpolnjenih pogodb in transakcij; ali (d) zahteva po pospešeni izpolnitvi terjatev, ki še niso dospele ali so pogojene.
In addition, the NCB may be entitled to exercise the following remedies: (a) using deposits of the Counterparty placed with the NCB to set off claims against that Counterparty; (b) suspending the performance of obligations against the Counterparty until the claim on the Counterparty has been satisfied; (c) claiming default interest; or (d) claiming an indemnity for any losses sustained as a consequence of a default by the Counterparty.
Poleg tega ima lahko NCB pravico uporabiti naslednja sredstva: (a) uporaba vlog nasprotne stranke pri NCB za pobotanje s terjatvami do te nasprotne stranke; (b) začasna ustavitev izpolnjevanja obveznosti do nasprotne stranke, dokler terjatev do nje ni poplačana; (c) zahteva po plačilu zamudnih obresti; ali (d) zahteva po plačilu nadomestila za vse izgube, ki jih je NCB utrpela, ker nasprotna stranka ni izpolnila svojih obveznosti.
The relevant contractual or regulatory arrangements applied by the NCB should ensure that if an event of default occurs, such NCB shall be in a legal position to realise all assets provided as collateral without undue delay and in such a way as to entitle the NCB to realise value for the credit provided, if the Counterparty does not settle its negative balance promptly.
Ustrezni pogodbeni ali uredbeni dogovori, ki jih uporablja NCB, bi morali zagotoviti, da je nacionalni centralni banki v primeru, če pride do neizpolnitve obveznosti, pravno omogočeno, da unovči finančno premoženje, zagotovljeno kot zavarovanje, brez nepotrebne zamude in na tak način, da ima NCB pravico unovčiti vrednost danega kredita, če nasprotna stranka takoj ne poravna svojega negativnega stanja.
In order to ensure the uniform implementation of the measures imposed, the ECB’s Governing Council may decide on the remedies, including suspension, limitation or exclusion from access to open market operations or the Eurosystem’s standing facilities.’
Da bi se zagotovilo enotno izvrševanje naloženih ukrepov, lahko Svet ECB odloči o sredstvih, vključno z začasno ali trajno izključitvijo iz sodelovanja pri operacijah na odprtem trgu in iz dostopa do odprtih ponudb Eurosistema ali omejitvijo tega sodelovanja oziroma dostopa.“
International debt securities in individual note form will cease to be eligible if issued after 30 September 2010.
Mednarnodni dolžniški vrednostni papirji v obliki posamičnih listin (individual notes) ne bodo več primerni, če bodo izdani po 30. septembru 2010.
International debt securities in individual note form issued before or on that date remain eligible until their maturity.’
Mednarodni dolžniški vrednostni papirji v obliki posamičnih listin, izdani na ta datum ali pred njim, ostanejo primerni do zapadlosti.“
Concerning asset-backed securities issued before 1 March 2010 that have only one credit assessment, a second assessment must be obtained before 1 March 2011.
V primeru kolateraliziranih vrednostnih papirjev, ki so bili izdani pred 1. marcem 2010 in imajo samo eno bonitetno oceno, je treba pridobiti drugo oceno pred 1. marcem 2011.
This limit does not apply to such assets that are guaranteed by a public sector entity which has the right to levy taxes, or if the value after haircuts of the assets does not exceed EUR 50 million. In the event of a merger between two or more issuers of such assets or the establishment of a close link between such issuers, these issuers are treated as one issuer group, in the context of this limitation, only up until one year after the date of the merger or the establishment of the close link.’
Ta omejitev se za takšno finančno premoženje ne uporablja, če zanj jamči oseba javnega sektorja, ki ima pravico pobirati davke, ali če vrednost finančnega premoženja po odbitkih ne presega 50 milijonov EUR. V primeru združitve dveh ali več izdajateljev takšnega finančnega premoženja ali vzpostavitve tesne povezave med temi izdajatelji se v kontekstu te omejitve ti izdajatelji obravnavajo kot ena skupina izdajateljev samo eno leto po datumu združitve ali vzpostavitve tesne povezave.“
(AAA to A-)
(AAA do A-)
Having regard to the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’), and in particular Articles 12.1, 14.3 and 26.4 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke (v nadaljnjem besedilu: Statut ESCB) in zlasti členov 12.1, 14.3 in 26.4 Statuta ESCB,
Having regard to the contribution of the General Council of the European Central Bank (ECB) pursuant to the second and third indents of Article 46.2 of the Statute of the ESCB,
ob upoštevanju prispevka Razširjenega sveta Evropske centralne banke (ECB) v skladu z drugo in tretjo alineo člena 46.2 Statuta ESCB,
Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks [1] has been substantially amended several times.
Smernica ECB/2006/16 z dne 10. novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank [1] je bila večkrat bistveno spremenjena.
Since further amendments are to be made, in particular with regard to the hedging of interest rate risk and the revaluation of SDR holdings, it should be recast in the interests of clarity.
Ker so potrebne še dodatne spremembe, zlasti v zvezi z varovanjem pred obrestnim tveganjem in prevrednotenjem imetij posebnih pravic črpanja, bi jo bilo zaradi jasnosti treba prenoviti.
The European System of Central Banks (ESCB) is subject to reporting requirements under Article 15 of the Statute of the ESCB.
Za Evropski sistem centralnih bank (ESCB) veljajo obveznosti poročanja v skladu s členom 15 Statuta ESCB.
Pursuant to Article 26.3 of the Statute of the ESCB, the Executive Board draws up a consolidated balance sheet of the ESCB for analytical and operational purposes.
V skladu s členom 26.3 Statuta ESCB pripravi Izvršilni odbor konsolidirano bilanco stanja ESCB za potrebe analiz in upravljanja.
Pursuant to Article 26.4 of the Statute of the ESCB, for the application of Article 26 the Governing Council establishes the necessary rules for standardising the accounting and financial reporting of operations undertaken by the NCBs.
V skladu s členom 26.4 Statuta ESCB sprejme Svet ECB za uporabo člena 26 potrebna pravila za standardiziranje računovodstva in finančnega poročanja o poslovanju nacionalnih centralnih bank.
The disclosure relating to euro banknotes in circulation, remuneration of net intra-Eurosystem claims/liabilities resulting from the allocation of euro banknotes within the Eurosystem, and monetary income should be harmonised in the NCBs’ published annual financial statements,
Razkritje, ki se nanaša na eurobankovce v obtoku, obrestovanje neto terjatev/obveznosti znotraj Eurosistema, ki izhajajo iz razdelitve eurobankovcev znotraj Eurosistema, in denarne prihodke, bi morali harmonizirati v objavljenih letnih računovodskih izkazih posameznih NCB –
‘Eurosystem accounting and financial reporting purposes’ means the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute of the ESCB;
„računovodski nameni in nameni finančnega poročanja Eurosistema“ pomeni namene, za katere ECB pripravlja računovodske izkaze iz Priloge I v skladu s členoma 15 in 26 Statuta ESCB;
‘cash changeover year’ means a period of 12 months from the date on which euro banknotes and coins acquire the status of legal tender in a Member State whose currency is the euro;
„leto prehoda na eurogotovino“ pomeni 12-mesečno obdobje od datuma, ko eurobankovci in eurokovanci pridobijo status zakonitega plačilnega sredstva v državi članici, katere valuta je euro;
‘banknote allocation key’ means the percentages that result from taking into account the ECB’s share in the total euro banknote issue and applying the subscribed capital key to the NCBs’ share in such total, under Decision ECB/2010/29 of 13 December 2010 on the issue of euro banknotes [2];
„ključ za razdelitev bankovcev“ pomeni odstotke, ki izhajajo iz upoštevanja deleža ECB v skupni količini izdanih eurobankovcev in uporabe ključa vpisanega kapitala na deležu nacionalnih centralnih bank v tej skupni količini, v skladu s Sklepom ECB/2010/29 z dne 13. decembra 2010 o izdajanju eurobankovcev [2];
‘credit institution’ means either: (a) a credit institution within the meaning of Article 2 and Article 4(1)(a) of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions [3], as implemented in national law, that is subject to supervision by a competent authority; or (b) another credit institution within the meaning of Article 123(2) of the Treaty on the Functioning of the European Union that is subject to scrutiny of a standard comparable to supervision by a competent authority.
„kreditna institucija“ pomeni bodisi (a) kreditno institucijo v smislu člena 2 in člena 4(1)(a) Direktive 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij [3], kakor se izvaja v nacionalni zakonodaji, in je pod nadzorom pristojnega organa ali (b) drugo kreditno institucijo v smislu člena 123(2) Pogodbe o delovanju Evropske unije, ki je predmet pregleda, po standardu primerljivega z nadzorom s strani pristojnega organa.
Definitions of other technical terms used in this Guideline are attached as Annex II.
Opredelitve drugih tehničnih pojmov, uporabljenih v tej smernici, so navedene v Prilogi II.
This Guideline’s scope of application shall be limited to the Eurosystem accounting and financial reporting regime laid down by the Statute of the ESCB.
Področje uporabe te smernice je omejeno na računovodski režim in režim finančnega poročanja Eurosistema, ki ga določa Statut ESCB.
As a consequence, it shall not apply to NCBs’ national reports and financial accounts.
Posledično se ne uporablja za nacionalna poročila in računovodske izkaze NCB.
In order to achieve consistency and comparability between the Eurosystem and national regimes, it is recommended that NCBs should, to the extent possible, follow the rules set out in this Guideline for their national reports and financial accounts.
Da bi dosegli skladnost in primerljivost med režimom Eurosistema in nacionalnimi režimi, se priporoča, da NCB v obsegu, ki je mogoč, upoštevajo pravila, določena s to smernico, za svoja nacionalna poročila in računovodske izkaze.
economic reality and transparency the accounting methods and financial reporting shall reflect economic reality, be transparent and respect the qualitative characteristics of understandability, relevance, reliability and comparability.
ekonomska realnost in preglednost računovodske metode in finančno poročanje odsevajo ekonomsko realnost, so pregledne in upoštevajo kakovostne značilnosti razumljivosti, ustreznosti, zanesljivosti in primerljivosti.
Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form;
Transakcije se evidentirajo in prikažejo v skladu s svojo vsebino in ekonomsko realnostjo, ne pa samo v skladu s svojo pravno obliko;
prudence the valuation of assets and liabilities and income recognition shall be carried out prudently.
previdnost vrednotenje sredstev in obveznosti ter priznavanje prihodkov se izvede previdno.
In the context of this Guideline, this implies that unrealised gains shall not be recognised as income in the profit and loss account, but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year-end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
V okviru te smernice to pomeni, da se nerealizirani dobiček v izkazu poslovnega izida ne priznava kot prihodek, temveč se evidentira neposredno na računu prevrednotenja, in da se nerealizirana izguba ob koncu leta izkaže v izkazu poslovnega izida, če presega prejšnje prihodke vrednotenja, zabeležene na ustreznem računu prevrednotenja.
post-balance sheet events assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.
dogodki po datumu bilance stanja sredstva in obveznosti se prilagodijo glede na dogodke, ki se zgodijo med datumom letne bilance stanja in datumom, ko pristojni organi odobrijo računovodske izkaze, če ti vplivajo na stanje sredstev ali obveznosti na datum bilance stanja.
No adjustment shall be made for assets and liabilities, but disclosure shall be made of those events occurring after the balance sheet date if they do not affect the condition of assets and liabilities at the balance sheet date, but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions;
Do prilagoditve sredstev in obveznosti ne pride, razkrijejo pa se tisti dogodki, ki se zgodijo po datumu bilance stanja, če ne vplivajo na stanje sredstev in obveznosti na datum bilance stanja, vendar pa so tako pomembni, da bi njihovo nerazkritje lahko vplivalo na zmožnost uporabnikov računovodskih izkazov, da oblikujejo ustrezne ocene in odločitve;
materiality deviations from the accounting rules, including those affecting the calculation of the profit and loss accounts of the individual NCBs and of the ECB, shall only be allowed if they can be reasonably considered as immaterial in the overall context and presentation of the reporting entity’s financial accounts;
pomembnost odstopanja od računovodskih pravil, vključno s tistimi, ki vplivajo na izračun izkazov poslovnega izida posameznih NCB in ECB, so dovoljena samo, če se lahko zanje utemeljeno šteje, da so v vsesplošnem okviru in predstavitvi računovodskih izkazov poročevalca nepomembna;
going concern basis accounts shall be prepared on a going concern basis;
načelo časovne neomejenosti delovanja izkazi se pripravijo na podlagi načela časovne neomejenosti delovanja;
the accruals principle income and expenses shall be recognised in the accounting period in which they are earned or incurred and not in the period in which they are received or paid;
načelo upoštevanja nastanka poslovnega dogodka prihodki in stroški se priznajo v obračunskem obdobju, v katerem so zasluženi oziroma povzročeni, in ne v obdobju, v katerem so prejeti oziroma plačani;
consistency and comparability the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach within the Eurosystem to ensure comparability of data in the financial statements.
doslednost in primerljivost merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo dosledno v smislu enotnosti in kontinuiranosti pristopa znotraj Eurosistema, da se zagotovi primerljivost podatkov v računovodskih izkazih.
A financial or other asset/liability shall only be recognised in the balance sheet of the reporting entity if all of the following conditions are met:
Finančna ali druga sredstva/obveznosti se priznajo v bilanci stanja poročevalca, če so izpolnjeni vsi naslednji pogoji:
it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity;
verjetno je, da bo katera koli prihodnja ekonomska korist v zvezi s postavko sredstev ali obveznosti pritekala k poročevalcu ali od njega odtekala;
substantially all the risks and rewards associated with the asset or liability have been transferred to the reporting entity;
vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo so bila v bistvenem delu prenesene na poročevalca;
the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably.
nabavno vrednost ali vrednost sredstev za poročevalca ali znesek obveznosti je mogoče zanesljivo izmeriti.
the ‘regular approach’ as set out in Chapters III and IV and Annex III; and
„standardni pristop“, kakor je določen v poglavjih III in IV ter Prilogi III; in
NCBs may use either the economic or the cash/settlement approach to record any specific euro-denominated transactions, financial instruments and related accruals.
Posamezne NCB lahko za evidentiranje posameznih transakcij, finančnih instrumentov in pripadajočih časovnih razmejitev v eurih uporabljajo bodisi pristop evidentiranja poslovnih dogodkov na datum sklenitve posla ali pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave.
The revaluation of gold, foreign currency instruments, securities other than securities classified as held-to-maturity and non-marketable securities as well as financial instruments, both on-balance-sheet and off-balance-sheet, shall be performed as at the quarterly revaluation date at mid-market rates and prices.
Prevrednotenje zlata, instrumentov v tuji valuti, vrednostnih papirjev, razen vrednostnih papirjev, razvrščenih med tiste, ki so v imetju do zapadlosti, in netržnih vrednostnih papirjev, ter finančnih instrumentov, tako bilančnih kot zabilančnih, se izvede na datum četrtletnega prevrednotenja po srednjih tržnih tečajih in cenah.
This shall not preclude reporting entities from revaluing their portfolios on a more frequent basis for internal purposes, provided that they report items in their balance sheets only at transaction value during the quarter.
To poročevalcem ne preprečuje, da pogosteje prevrednotijo svoje portfelje za interne namene, če med četrtletjem poročajo postavke v svojih bilancah stanja samo po transakcijski vrednosti.
For foreign exchange, including on-balance-sheet and off-balance-sheet transactions, revaluation shall take place on a currency-by-currency basis.
Prevrednotenje se za tujo valuto, vključno z bilančnimi in zabilančnimi transakcijami, izvaja za vsako valuto posebej.
Revaluation bookings shall be reversed at the end of the next quarter, except for unrealised losses taken to the profit and loss account at the end of the year; during the quarter any transactions shall be reported at transaction prices and rates.
Vknjižbe prevrednotenja se stornirajo ob koncu naslednjega četrtletja, razen nerealizirane izgube, ki se ob koncu leta izkažejo v izkazu poslovnega izida; med četrtletjem se vse transakcije poročajo po transakcijskih cenah in tečajih.
under exceptional circumstances, such as a significant deterioration of the issuer’s creditworthiness, or following an explicit monetary policy decision of the Governing Council.
v izjemnih okoliščinah, kot je znatno poslabšanje izdajateljeve kreditne sposobnosti, ali po izrecnem sklepu Sveta ECB o denarni politiki.
A reverse transaction conducted under a repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet, while the item that has been provided as collateral shall remain on the assets side of the balance sheet.
Povratna transakcija, ki se izvede v skladu s pogodbo o začasni prodaji, se evidentira kot prejeti zavarovani depozit na strani obveznosti v bilanci stanja, medtem ko postavka, ki predstavlja zavarovanje, ostane na strani sredstev v bilanci stanja.
Securities sold which are to be repurchased under repurchase agreements shall be treated by the reporting entity, which is required to repurchase them, as if the assets in question were still part of the portfolio from which they were sold.
Prodane vrednostne papirje, ki se ponovno odkupijo v skladu s pogodbami o začasni prodaji, obravnava poročevalec, ki jih mora odkupiti, kakor da so zadevna sredstva še vedno del portfelja, iz katerega so bila prodana.
A reverse transaction conducted under a reverse repurchase agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan.
Povratna transakcija, ki se opravi v skladu s pogodbo o začasnem nakupu, se v višini zneska posojila evidentira kot dano zavarovano posojilo na strani sredstev v bilanci stanja.
Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the reporting entity lending the funds.
Vrednostni papirji, pridobljeni v skladu s pogodbami o začasnem nakupu, se ne prevrednotijo, morebiten dobiček ali izguba iz tega naslova pa se ne izkaže v izkazu poslovnega izida poročevalca, ki sredstva posoja.
In the case of security lending transactions, the securities shall remain on the transferor’s balance sheet.
Pri transakcijah posojanja vrednostnih papirjev le-ti ostanejo v bilanci stanja prenosnika.
Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations.
Take transakcije se evidentirajo na enak način, kot je predpisan za posle začasne prodaje.
If, however, securities borrowed by the reporting entity acting as the transferee are not kept in its custody account at the year-end, the transferee shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction.
Če poročevalec, ki nastopa kot prevzemnik, izposojenih vrednostnih papirjev ob koncu leta nima na svojem skrbniškem računu, mora oblikovati rezervacije za izgube, če je tržna vrednost zadevnih vrednostnih papirjev od datuma sklenitve pogodbe o posojanju narasla.
The transferee shall show a liability for the retransfer of the securities if in the meantime the securities have been sold.
Ta prevzemnik mora izkazati obveznost za povratni prenos vrednostnih papirjev, če so bili ti vrednostni papirji medtem prodani.
Collateralised gold transactions shall be treated as repurchase agreements.
Zavarovane transakcije z zlatom se obravnavajo kot pogodbe o začasni prodaji.
The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis.
Tokovi zlata, povezani s temi zavarovanimi transakcijami, se ne evidentirajo v računovodskih izkazih, razlika med promptno in terminsko ceno transakcije pa se časovno razmeji.
Reverse transactions, including security lending transactions, conducted under an automated security lending programme shall only be recorded on the balance sheet where collateral is provided in the form of cash placed on an account of the relevant NCB or the ECB.
Povratne transakcije, vključujoč transakcije posojanja vrednostnih papirjev, izvedene v skladu s programom avtomatiziranega posojanja vrednostnih papirjev, se v bilanci stanja evidentirajo le, če je zavarovanje zagotovljeno v obliki gotovine na računu ustrezne NCB ali ECB.