natgillin/translations-raw huggingface dataset:
for the purpose of calculating the average purchase cost of a security, either (i) all purchases made during the day shall be added at cost to the previous day’s holding to produce a new weighted average price before applying the sales for the same day; or (ii) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average price.
za izračun povprečne nakupne vrednosti vrednostnega papirja se bodisi (i) vsi nakupi med dnevom po nabavni vrednosti dodajo imetju predhodnega dne, za izračun nove tehtane povprečne cene pred upoštevanjem prodaj istega dne, bodisi (ii) se lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev v vrstnem redu, v kakršnem se zgodijo med dnevom, da bi se izračunala revidirana povprečna cena.
transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro, using the exchange rate of either the contract or settlement date, and shall not affect that holding’s acquisition cost;
transakcije v tuji valuti, ki ne spremenijo imetja te valute, se preračunajo v eure z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave ter ne vplivajo na strošek pridobitve tega imetja;
transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract date;
transakcije v tuji valuti, ki spremenijo imetje te valute, se preračunajo v eure z uporabo menjalnega tečaja na datum sklenitve pogodbe;
the settlement of the principal amounts resulting from reverse transactions in securities denominated in a foreign currency or in gold shall be deemed not to entail a change in the holding of that currency or of gold;
za poravnavo zneskov glavnice, ki izhajajo iz povratnih transakcij z vrednostnimi papirji v tuji valuti ali z zlatom, se šteje, da ne spremeni imetja te valute oziroma zlata;
where a long position exists, net inflows of currencies and gold made during the day shall be added, at the average cost of the inflows of the day for each respective currency and gold, to the previous day’s holding, to produce a new weighted average rate/gold price.
kadar obstaja dolga pozicija, se neto prilivi valut in zlata, izvršeni med dnevom, dodajo imetju predhodnega dne po povprečni vrednosti dnevnih prilivov za vsako posamezno valuto in zlato, za izračun novega tehtanega povprečnega tečaja/cene zlata.
In the case of net outflows, the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged.
Pri neto odlivih izračun realiziranega dobička ali izgube temelji na povprečni nabavni vrednosti imetja posamezne valute ali zlata v predhodnem dnevu, tako da ostane povprečna nabavna vrednost nespremenjena.
Differences in the average rate/gold price between inflows and outflows made during the day shall also result in realised gains or losses.
Razlike v povprečnem tečaju/ceni zlata med prilivi in odlivi med dnevom prav tako povzročijo realizirani dobiček ali izgubo.
Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the abovementioned approach.
Kjer obstajajo obveznosti v zvezi s pozicijo tuje valute ali zlata, se za zgoraj navedeni pristop uporablja nasprotni postopek.
Thus the average cost of the liability position shall be affected by net outflows, while net inflows shall reduce the position at the existing weighted average rate/gold price and shall result in realised gains or losses;
Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto odlivi, medtem ko neto prilivi zmanjšajo pozicijo pri obstoječem tehtanem povprečnem tečaju/ceni zlata in povzročijo realizirani dobiček ali izgubo;
Foreign exchange forward transactions, forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating average purchase costs and foreign exchange gains and losses.
Terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi valutni instrumenti, ki vključujejo zamenjavo ene valute za drugo na določen datum v prihodnosti, se vključijo v neto valutne pozicije za izračun povprečne nakupne vrednosti ter pozitivnih in negativnih tečajnih razlik.
Interest rate swaps, futures, forward rate agreements, other interest rate instruments and options shall be accounted for and revalued on an item-by-item basis.
Obrestne zamenjave, terminske pogodbe na obrestno mero, dogovori o terminski obrestni meri, drugi obrestni instrumenti in opcije se evidentirajo in prevrednotijo po posameznih postavkah.
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments.
Dobiček in izguba, ki izhajata iz zabilančnih instrumentov, se priznata in obravnavata podobno kakor pri bilančnih instrumentih.
Realised gains and losses on sale transactions shall be calculated using the average cost of the currency position on the trade date in accordance with the daily netting procedure for purchases and sales.
Realizirani dobiček in izguba od prodajnih transakcij se izračunata z uporabo povprečne nabavne vrednosti valutne pozicije na datum sklenitve posla, v skladu s postopkom dnevnega netiranja za nakupe in prodaje.
The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis.
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost oziroma terjatev iz naslova obresti in se časovno razmeji.
At the settlement date the off-balance-sheet accounts shall be reversed.
Na datum poravnave se zabilančne vknjižbe stornirajo.
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account.
Neto izguba se evidentira v breme izkaza poslovnega izida, kadar preseže predhodne prihodke vrednotenja, evidentirane na računu prevrednotenja.
A net profit balance shall be credited to the revaluation account.
Neto dobiček se knjiži v dobro na računu prevrednotenja.
Therefore no gains and losses shall arise.
Tako ne pride do dobička oziroma izgube.
The difference between the spot and forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales.
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost oziroma terjatev iz naslova obresti za nakupe in prodaje in se časovno razmeji.
The foreign currency position shall only change as a result of accruals denominated in foreign currency.
Valutna pozicija se lahko spremeni samo zaradi časovnih razmejitev, denominiranih v tuji valuti.
Future contracts shall be recorded on the trade date in off-balance-sheet accounts.
Terminske pogodbe na obrestno mero se evidentirajo na datum sklenitve posla na zabilančne račune.
Payments may be settled on a net basis per interest rate swap, but accrued interest income and expense shall be reported on a gross basis.
Plačila se lahko poravnajo na neto osnovi za vsako obrestno zamenjavo posebej, prihodki in odhodki iz natečenih obresti pa se evidentirajo na bruto osnovi.
Interest rate swaps shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
Vsaka obrestna zamenjava se prevrednoti posamično in, če je potrebno, preračuna v eure po promptnem deviznem tečaju.
It is recommended that unrealised losses taken to the profit and loss account at the year-end should be amortised in subsequent years, that in the case of forward interest rate swaps the amortisation should begin from the value date of the transaction and that the amortisation should be linear.
Priporoča se, da se nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, amortizira v naslednjih letih, da se pri terminskih obrestnih zamenjavah amortizacija začne od datuma valute transakcije in da je amortizacija linearna.
Unrealised revaluation gains shall be credited to a revaluation account.
Nerealizirani prihodki prevrednotenja se knjižijo v dobro računa prevrednotenja.
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, se v naslednjih letih ne stornira v breme nerealiziranega dobička, razen če je instrument zapadel ali odpoklican.
the average cost of the holding of the traded security shall not be affected until settlement; the profit and loss effects of forward sale transactions shall be calculated on the settlement date;
povprečna nabavna vrednost imetja vrednostnega papirja, s katerim se trguje, ostane nespremenjena do poravnave; učinki teh terminskih prodaj na dobiček in izgubo se izračunajo na datum poravnave;
at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account, if any, shall be credited to the profit and loss account.
na datum poravnave se zabilančne vknjižbe stornirajo in morebitno stanje na računu prevrednotenja se knjiži v dobro izkaza poslovnega izida.
The security purchased shall be accounted for using the spot price on the maturity date (actual market price), while the difference compared with the original forward price is recognised as a realised profit or loss;
Kupljeni vrednostni papir se evidentira z uporabo promptne cene na dan zapadlosti (dejanska tržna cena), medtem ko se razlika glede na izvirno terminsko ceno prizna kot realizirani dobiček ali izguba;
If the bond purchased forward is denominated in a currency in which the reporting entity does not hold a position, so that it is necessary to purchase the relevant currency, the rules for the purchase of foreign currencies set out in Article 14(3)(e) shall apply;
Če je terminsko kupljena obveznica denominirana v valuti, v kateri poročevalec nima pozicije in je zato zadevno valuto nujno kupiti, se uporabljajo pravila za nakup tujih valut iz člena 14(3)(e);
A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.
Odhodek prevrednotenja ob koncu leta se knjiži v breme v izkazu poslovnega izida, prihodek prevrednotenja pa se knjiži v dobro na račun prevrednotenja.
Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, se v naslednjih letih ne stornira v breme nerealiziranega dobička, razen če je instrument zapadel ali odpoklican.
at the quarter-end a security shall be revalued on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts.
ob koncu četrtletja se izvede prevrednotenje vrednostnega papirja na osnovi neto pozicije, ki izhaja iz bilance stanja in prodaj tega vrednostnega papirja, evidentiranih na zabilančnih računih.
At the quarter-end, forward purchases shall be subject to the revaluation process described in Article 7.
Ob koncu četrtletja se terminski nakupi prevrednotijo po postopku iz člena 7.
the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken.
rezultat terminske prodaje se evidentira v poslovnem letu, v katerem je bila obveznost prevzeta.
This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position, or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient, at the time of the sale.
Ta rezultat je enak razliki med začetno terminsko ceno in povprečno nabavno vrednostjo bilančne pozicije ali povprečno nabavno vrednostjo zabilančnih nakupnih obveznosti, če je bilančna pozicija nezadostna, v času prodaje.
Options shall be recognised in off-balance-sheet accounts from the trade date to the exercise or expiry date at the strike price of the underlying instrument.
Opcije se priznajo na zabilančnih računih od datuma sklenitve posla do datuma izvedbe ali zapadlosti po izvršilni ceni osnovnega instrumenta.
Premiums denominated in foreign currency shall be translated into euro at the exchange rate of either the contract or settlement date.
Premije, denominirane v tuji valuti, se preračunajo v eure po menjalnem tečaju na datum sklenitve pogodbe ali na datum poravnave.
If the option is exercised, the underlying instrument shall be recorded in the balance sheet at the strike price plus or minus the original premium value.
Če se opcija izvrši, se osnovni instrument evidentira v bilanci stanja po izvršilni ceni, povečani ali zmanjšani za osnovno vrednost premije.
The original option premium amount shall be adjusted on the basis of unrealised losses taken to the profit and loss account at the year-end.
Znesek osnovne opcijske premije se prilagodi na podlagi nerealizirane izgube, ki se izkaže ob koncu leta v izkazu poslovnega izida.
If the option is not exercised, the option premium amount, adjusted on the basis of previous year-end unrealised losses, shall be taken to the profit and loss account translated at the exchange rate available on the expiry date.
Če se opcija ne izvrši, se znesek opcijske premije, prilagojen na podlagi nerealizirane izgube prejšnjega konca leta, izkaže v izkazu poslovnega izida, preračunan po menjalnem tečaju, ki je na voljo na datum zapadlosti.
The currency position shall be affected by the daily variation margin for future-style options, by any year-end write-down of the option premium, by the underlying trade at exercise date or, at the expiry date, by the option premium.
Na valutno pozicijo vplivajo dnevno gibljivo kritje za opcije vrste terminskih pogodb, kakršen koli delni odpis opcijske premije ob koncu leta, osnovno trgovanje na datum izvršitve ali opcijska premija na datum zapadlosti.
Unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against unrealised gains.
Nerealizirana izguba, izkazana v izkazu poslovnega izida, se v naslednjih letih ne stornira v breme nerealiziranega dobička.
There shall be no netting of unrealised losses in any one option against unrealised gains in any other option.
Nerealizirana izguba pri eni opciji se ne sme netirati z nerealiziranim dobičkom pri kateri koli drugi opciji.
For the application of paragraph 6, the market values are the quoted prices when such prices are available from an exchange, dealer, broker or similar entities.
Za namene odstavka 6 so tržne vrednosti tiste kotirane cene, ki jih ponudijo borza, trgovci, posredniki ali podobni subjekti.
When quoted prices are not available, the market value is determined through a valuation technique.
Kadar kotirane cene niso na voljo, se tržna vrednost določi s tehniko vrednotenja.
This valuation technique shall be used consistently over time and it shall be possible to demonstrate that it provides reliable estimates of prices that would be obtained in actual market transactions.
Ta tehnika vrednotenja se v času uporablja dosledno in lahko se dokaže, da zagotavlja zanesljive ocene cen, ki bi jih dobili v dejanskih tržnih transakcijah.
REPORTING OBLIGATIONS
OBVEZNOST POROČANJA
The NCBs shall report data for Eurosystem financial reporting purposes to the ECB in accordance with this Guideline.
NCB poročajo Evropski centralni banki podatke za namene finančnega poročanja Eurosistema v skladu s to smernico.
The Eurosystem’s reporting formats shall comprise all items specified in Annex IV.
Oblike poročanja Eurosistema zajemajo vse postavke, ki so opredeljene v Prilogi IV.
The formats of the different published financial statements shall comply with all of the following Annexes:
Oblike različnih objavljenih računovodskih izkazov morajo biti skladne z vsemi naslednjimi prilogami:
Annex V the published consolidated weekly financial statement of the Eurosystem after quarter-end;
Priloga V objavljen konsolidirani tedenski računovodski izkaz Eurosistema po koncu četrtletja;
Annex VI the published consolidated weekly financial statement of the Eurosystem during the quarter;
Priloga VI objavljen konsolidirani tedenski računovodski izkaz Eurosistema med četrtletjem;
Annex VII the consolidated annual balance sheet of the Eurosystem.
Priloga VII konsolidirana letna bilanca stanja Eurosistema.
It is recommended that NCBs adapt their published annual balance sheets and profit and loss accounts in accordance with Annexes VIII and IX.
Priporoča se, da NCB uskladijo svoje objavljene letne bilance stanja in izkaze poslovnega izida s prilogama VIII in IX.
Eurosystem consolidated balance sheets shall comprise all the items in the ECB’s and the NCBs’ balance sheets.
Konsolidirane bilance stanja Eurosistema obsegajo vse postavke iz bilanc stanja ECB in nacionalnih centralnih bank.
There shall be consistency across reports in the consolidation process.
Poročila v procesu konsolidacije morajo biti med seboj usklajena.
All Eurosystem financial statements shall be prepared on a similar basis by applying the same consolidation techniques and processes.
Vsi računovodski izkazi Eurosistema se pripravljajo na podobni osnovi z uporabo enakih konsolidacijskih tehnik in postopkov.
The ECB shall prepare the Eurosystem’s consolidated balance sheets.
Konsolidirane bilance stanja Eurosistema pripravi ECB.
These balance sheets shall respect the need for uniform accounting principles and techniques, coterminous financial periods in the Eurosystem and consolidation adjustments arising from intra-Eurosystem transactions and positions, and shall take account of any changes in the Eurosystem’s composition.
Te bilance stanja spoštujejo potrebo po enotnih računovodskih načelih in tehnikah, sovpadajočih finančnih obdobjih v Eurosistemu in konsolidacijskih prilagoditvah, ki izhajajo iz transakcij in pozicij znotraj Eurosistema, ter upoštevajo kakršne koli spremembe v sestavi Eurosistema.
Any individual balance sheet items, other than NCBs’ and the ECB’s intra-Eurosystem balances, shall be aggregated for consolidation purposes.
Posamezne postavke bilance stanja, razen saldov znotraj Eurosistema, ki pripadajo posameznim NCB in ECB, se združijo v konsolidacijske namene.
The NCBs’ and the ECB’s balances with third parties shall be recorded gross in the consolidation process.
Saldi NCB in ECB pri tretjih osebah se v procesu konsolidacije evidentirajo v bruto znesku.
Intra-Eurosystem balances shall be presented in the ECB’s and NCBs’ balance sheets in accordance with Annex IV.
Saldi znotraj Eurosistema se prikažejo v bilancah stanja ECB in NCB v skladu s Prilogo IV.
The ESCB’s Accounting and Monetary Income Committee (AMICO) shall report to the Governing Council, via the Executive Board, on the development, application and implementation of the ESCB’s accounting and financial reporting rules.
Odbor ESCB za računovodstvo in denarne prihodke (AMICO) prek Izvršilnega odbora poroča Svetu ECB o razvoju, uporabi in izvajanju pravil ESCB za računovodstvo in finančno poročanje.
In interpreting this Guideline, account shall be taken of the preparatory work, the accounting principles harmonised by Union law and generally accepted International Accounting Standards.
Pri razlagi te smernice se upoštevajo pripravljalno delo, računovodska načela, usklajena s pravom Unije, in splošno priznani mednarodni računovodski standardi.
Unrealised gains which arose before or on that date shall be separated from any unrealised valuation gains that may arise thereafter, and shall remain with the NCBs.
Nerealizirani dobiček, ki se je pojavil pred tem datumom ali na ta datum, se loči od katerih koli nerealiziranih prihodkov vrednotenja, ki lahko nastanejo po tem datumu, in ostane pri NCB.
It is recommended that unrealised gains which arose before or at the start of an NCB’s Eurosystem membership should not be considered as distributable at the time of the transition and that they should only be treated as realisable/distributable in the context of transactions that occur after entry into the Eurosystem.
Priporoča se, da se nerealizirani dobiček, ki je nastal pred začetkom ali ob začetku članstva NCB v Eurosistemu, ne šteje za razdeljivega ob času prehoda, ampak ga je mogoče realizirati/razdeliti le v okviru transakcij, do katerih pride po vstopu v Eurosistem.
Foreign exchange, gold and price gains and losses, arising as a result of the transfer of assets from NCBs to the ECB, shall be considered as realised.
Dobiček in izguba v zvezi z deviznimi tečaji, zlatom in cenami, nastali zaradi prenosa sredstev od NCB k ECB, se štejeta za realizirana.
This Article shall be without prejudice to any decision adopted under Article 30 of the Statute of the ESCB.
Ta člen ne posega v katero koli odločitev, sprejeto na podlagi člena 30 Statuta ESCB.
Guideline ECB/2006/16 is hereby repealed.
Smernica ECB/2006/16 se s to smernico razveljavi.
References to the repealed Guideline shall be construed as references to this Guideline and shall be read in accordance with the correlation table in Annex XI.
Sklicevanja na razveljavljeno smernico se razlagajo kot sklicevanja na to smernico in se berejo v skladu s korelacijsko tabelo v Prilogi XI.
This Guideline shall enter into force on 31 December 2010.
Ta smernica začne veljati 31. decembra 2010.
Decision ECB/2010/29 adopted before publication of Guideline ECB/2010/20.
Sklep ECB/2010/29 je bil sprejet pred objavo Smernice ECB/2010/20.
Internal/published
Interno/objavljeno
Source of legal requirement
Pravna podlaga
Purpose of the report
Namen poročila
1 Daily financial statement of the Eurosystem
Dnevni računovodski izkaz Eurosistema
Mainly for liquidity management purposes for the implementation of Article 12.1 of the Statute of the ESCB
Predvsem za namene upravljanja z likvidnostjo za izvajanje člena 12.1 Statuta ESCB.
Part of the daily financial statement data is used for the calculation of monetary income
Del podatkov iz dnevnega računovodskega izkaza se uporabi za izračun denarnih prihodkov
2 Disaggregated weekly financial statement
Razčlenjen tedenski računovodski izkaz
Basis for the production of the consolidated weekly financial statement of the Eurosystem
Podlaga za pripravo konsolidiranega tedenskega računovodskega izkaza Eurosistema
3 Consolidated weekly financial statement of the Eurosystem
Konsolidiran tedenski računovodski izkaz Eurosistema
Article 15.2 of the Statute of the ESCB
Člen 15.2 Statuta ESCB
4 Monthly and quarterly financial information of the Eurosystem
Mesečne in četrtletne finančne informacije Eurosistema
Statistical regulations, according to which MFIs have to deliver data
Uredbe s področja statistike, po katerih morajo MFI predložiti podatke
5 Consolidated annual balance sheet of the Eurosystem
Konsolidirana letna bilanca stanja Eurosistema
Article 26.3 of the Statute of the ESCB
Člen 26.3 Statuta ESCB
The monthly data feed into the published aggregated statistical data required from monetary financial institutions (MFIs) in the EU.
Mesečni podatki, vneseni v objavljene agregirane statistične podatke, ki se zahtevajo od denarnih finančnih institucij (MFI) v EU.
Moreover, as MFIs, the central banks also have to provide on a quarterly basis more detailed information than is provided in the monthly data.
Poleg tega morajo tudi centralne banke kot MFI na četrtletni osnovi predložiti bolj podrobne informacije od tistih, ki so navedene v mesečnih podatkih.
Amortisation the systematic reduction in the accounts of a premium/discount or of the value of assets over a period of time.
Amortizacija sistematično zmanjševanje premije/diskonta ali vrednosti sredstev na računih v določenem časovnem obdobju.
Exchange rate mechanism II (ERM II) the procedures for an exchange-rate mechanism in stage three of economic and monetary union (EMU).
Mehanizem deviznih tečajev II (ERM II) postopki delovanja za mehanizem deviznega tečaja v tretji fazi ekonomske in monetarne unije (EMU).