natgillin/translations-raw huggingface dataset:
Listed shares are equity securities listed on a recognised stock exchange or any other form of secondary market.
Delnice, ki kotirajo na borzi, so lastniški vrednostni papirji, ki kotirajo na priznani borzi vrednostnih papirjev ali drugi obliki sekundarnega trga.
Unlisted shares are equity securities not listed on an exchange.
Delnice, ki ne kotirajo na borzi, so lastniški vrednostni papirji, ki ne kotirajo na borzi.
INVESTMENT FUND SHARES
DELNICE INVESTICIJSKIH SKLADOV
Investment fund shares are issued by investment funds.
Delnice investicijskih skladov izdajo investicijski skladi.
They are known as ‘units’ if the fund is a trust.
Znane so kot „enote“, če je sklad skrbniški sklad.
Investment funds are collective investment undertakings through which investors pool funds for investment in financial and/or non-financial assets.
Investicijski skladi so podjetja za kolektivne naložbe, preko katerih vlagatelji združujejo sredstva za naložbe v finančna in/ali nefinančna sredstva.
Investment fund shares have a specialised role in financial intermediation as a kind of collective investment in other assets, so they are identified separately from other equity shares.
Delnice investicijskih skladov imajo posebno vlogo v finančnem posredovanju kot vrsta kolektivne naložbe v druga sredstva, tako da se identificirajo ločeno od drugih lastniških deležev.
Additionally, the treatment of their income differs because reinvested earnings have to be imputed.
Razlikuje se tudi obravnava njihovih dohodkov, ker je treba pripisati reinvestirane dohodke.
DEBT SECURITIES
DOLŽNIŠKI VREDNOSTNI PAPIRJI
Debt securities are negotiable instruments serving as evidence of a debt.
Dolžniški vrednostni papirji so prenosljivi instrumenti, ki služijo kot dokazilo o dolgu.
They include bills, bonds, notes, negotiable certificates of deposit, commercial paper, debentures, asset-backed securities, money market instruments, and similar instruments normally traded in the financial markets.
Vključujejo menice, obveznice, zapise, prenosljiva potrdila o vlogah, komercialne zapise, zadolžnice, listinjene vrednostne papirje, instrumente denarnega trga in podobne instrumente, s katerimi se običajno trguje na finančnih trgih.
Transactions and positions in debt securities are divided by original maturity into short and long-term.
Transakcije in stanja dolžniških vrednostnih papirjev se po prvotni zapadlosti delijo na kratkoročne in dolgoročne.
Short-term debt securities are payable on demand or issued with an initial maturity of 1 year or less.
Kratkoročni dolžniški vrednostni papirji se plačajo na poziv ali se izdajo z začetno zapadlostjo enega leta ali manj.
They generally give the holder the unconditional right to receive a stated, fixed sum of money on a specified date.
Imetniku na splošno dajejo brezpogojno pravico do prejema določenega fiksnega zneska denarja na določen datum.
These instruments are usually traded, at a discount, in organised markets; the discount depends on the interest rate and the time remaining to maturity.
S temi instrumenti se običajno trguje, z diskontom, na organiziranih trgih; diskont je odvisen od obrestne mere in preostale dobe do zapadlosti.
Long-term debt securities are issued with an initial maturity of more than 1 year or with no stated maturity (other than on demand, which is included in short-term).
Dolgoročni dolžniški vrednostni papirji se izdajo z začetno zapadlostjo, daljšo od enega leta, ali z zapadlostjo, ki ni določena (razen primerov na poziv, ki so vključeni pri kratkoročnih dolžniških vrednostnih papirjih).
They generally give the holder (a) the unconditional right to a fixed monetary income or contractually-determined variable monetary income (payment of interest being independent from the earnings of the debtor), and (b) the unconditional right to a fixed sum in repayment of principal on a specified date or dates.
Imetniku na splošno dajejo (a) brezpogojno pravico do fiksnega denarnega dohodka ali pogodbeno določenega spremenljivega denarnega dohodka (plačilo obresti ni odvisno od dohodka dolžnika) in (b) brezpogojno pravico do fiksnega zneska iz naslova vračila glavnice na določen datum ali datume.
The recording of transactions in balance of payments takes place when the creditors or debtors enter the claim or liability in their books.
Zajemanje transakcij v plačilni bilanci se opravi, ko upniki ali dolžniki vnesejo terjatev ali obveznost v svoje poslovne knjige.
Transactions are recorded at the effective price received or paid, less commission and expenses.
Transakcije se zajamejo na podlagi dejansko prejete ali plačane cene, zmanjšane za provizijo in stroške.
Thus, in the case of securities with coupons, the interest accrued from the last payment of interest is included and, in the case of securities issued at discount, the interest accumulated since the issue is included.
V primeru vrednostnih papirjev s kuponi so tako vključene obračunane obresti od zadnjega plačila obresti, v primeru vrednostnih papirjev z diskontom ob izdaji pa so vključene akumulirane obresti od datuma izdaje.
Inclusion of interest accrued is required for both the financial account of the balance of payments and for the IIP; these recordings need to have offsetting entries in their respective income accounts.
Vključitev obračunanih obresti se zahteva za finančne račune plačilne bilance in za stanje mednarodnih naložb; ta zajetja morajo imeti protipostavke v ustreznih računih dohodkov.
A financial derivative contract is a financial instrument that is linked to another specific financial instrument or indicator or commodity and through which specific financial risks (such as interest rate risk, foreign exchange risk, equity and commodity price risks, credit risk, and so on) can be traded in their own right in financial markets.
Pogodba o izvedenih finančnih instrumentih je finančni instrument, ki je povezan z drugim specifičnim finančnim instrumentom, kazalnikom ali blagom in preko katerega se lahko na finančnih trgih samostojno trguje s posebnimi finančnimi tveganji (na primer obrestno tveganje, tečajno tveganje, cenovna tveganja v zvezi z lastniškim kapitalom in blagom, kreditno tveganje itd.).
This category is identified separately from other categories because it relates to risk transfer, rather than supply of funds or other resources.
Ta kategorija se identificira ločeno od drugih kategorij, ker je povezana s prenosom tveganja in ne z dobavo sredstev ali drugih virov.
Unlike other functional categories, no primary income accrues on financial derivatives.
Za razliko od drugih funkcionalnih kategorij pri izvedenih finančnih instrumentih ne nastane noben primarni dohodek.
Net flows associated with interest rate derivatives are recorded as financial derivatives, not as investment income.
Neto tokovi, povezani z obrestnimi izvedenimi finančnimi instrumenti, se zajamejo kot izvedeni finančni instrumenti in ne kot investicijski dohodek.
Transactions and positions in financial derivatives are treated separately from the values of any underlying items to which they are linked.
Transakcije in stanja izvedenih finančnih instrumentov se obravnavajo ločeno od vrednosti osnovnih postavk, s katerimi so povezane.
In the case of options, the full premium (i.e. the purchase/sale price of the options and the implied service charge) is recorded.
V primeru opcij se zajame polna premija (tj. nakupna/prodajna cena opcij in vključena zaračunana storitev).
Repayable margin payments consist of cash or other collateral deposited to protect a counterpart against default risk.
Vračljiva plačila kritja so sestavljena iz denarja ali drugega zavarovanja, ki se položi za zavarovanje nasprotne stranke pred tveganjem neplačila.
They are classified as deposits under other investment (if the debtor's liabilities are included in broad money) or in other accounts receivable/payable.
Razvrstijo se med druge naložbe kot vloge (če so obveznosti dolžnika vključene v širši denarni agregat) ali med druge terjatve/obveznosti.
Non-repayable margin payments (also known as variation margin) reduce the financial liability created through a derivative; therefore they are classified as transactions in financial derivatives.
Nevračljiva plačila kritja (znana tudi kot gibljivo kritje) znižajo finančno obveznost, ki jo ustvari izvedeni instrument; zato se razvrstijo kot transakcije z izvedenimi finančnimi instrumenti.
The valuation of financial derivatives should be performed on a marked-to-market basis.
Vrednotenje izvedenih finančnih instrumentov se mora opraviti na podlagi dnevne tržne cene.
Changes in the prices of derivatives are recorded as holding gains or losses (revaluations due to price changes).
Spremembe cen izvedenih finančnih instrumentov se zajamejo kot dobički ali izgube (prevrednotenja zaradi sprememb cen).
The recording of transactions in financial derivatives takes place when the creditors and debtors enter the claim or liability in their books.
Zajemanje transakcij z izvedenimi finančnimi instrumenti se opravi, ko upniki in dolžniki vnesejo terjatev ali obveznost v svoje poslovne knjige.
Owing to practical problems involved in separating the asset and liability flows for some derivative instruments, all financial derivatives transactions in the euro area balance of payments are recorded net.
Zaradi praktičnih problemov, ki jih povzroča razlikovanje tokov imetij in obveznosti pri nekaterih izvedenih finančnih instrumentih, se vse transakcije z izvedenimi finančnimi instrumenti v plačilni bilanci euroobmočja zajamejo na neto osnovi.
Financial derivative asset and liability positions in the IIP statistics are recorded on a gross basis, with the exception of those financial derivatives falling into the category of reserve assets, which are recorded on a net basis.
Stanja imetij in obveznosti iz izvedenih finančnih instrumentov se v statistiki stanja mednarodnih naložb zajamejo na bruto osnovi, razen tistih izvedenih finančnih instrumentov, ki spadajo v kategorijo rezervnih imetij in se zajamejo na neto osnovi.
For practical reasons, embedded derivatives are not distinguished from the underlying instrument to which they are linked.
Iz praktičnih razlogov se vgrajeni izvedeni instrumenti ne razlikujejo od osnovnega instrumenta, s katerim so povezani.
Employee stock options are options to buy the equity of a company offered to employees of the company as a form of remuneration.
Delniške opcije za zaposlene so opcije za nakup lastniškega kapitala družbe, ki se ponudijo zaposlenim te družbe kot oblika plače.
If a stock option granted to employees can be traded on financial markets without restriction, it is classified as a financial derivative.
Če se z delniško opcijo, odobreno zaposlenim, lahko trguje na finančnih trgih brez omejitev, se razvrsti kot izvedeni finančni instrument.
Other investment is a residual category that includes positions and transactions other than those included in direct investment, portfolio investment, financial derivatives and employee stock options or reserve assets.
Druge naložbe je rezidualna kategorija, ki vključuje stanja in transakcije, ki niso vključene med neposredne naložbe, naložbe v vrednostne papirje, izvedene finančne instrumente in delniške opcije za zaposlene ali rezervna imetja.
To the extent that the following classes of financial assets and liabilities are not included under direct investment or reserve assets, other investment includes: (a) other equity; (b) currency and deposits; (c) loans (including use of IMF credit and loans from the IMF); (d) insurance, pension and standardised guarantee schemes; (e) trade credit and advances; (f) other accounts receivable/payable; and (g) SDR allocations (SDR holdings are included in reserve assets).
Kolikor naslednji razredi finančnih sredstev in obveznosti niso vključeni med neposredne naložbe ali rezervna imetja, druge naložbe vključujejo: (a) drugi lastniški kapital, (b) gotovino in vloge, (c) posojila (vključno z uporabo kreditov MDS in posojil od MDS), (d) zavarovalne, pokojninske in standardizirane jamstvene sheme, (e) komercialne kredite in predujme, (f) druge terjatve/obveznosti ter (g) dodelitve posebnih pravic črpanja (imetja posebnih pravic črpanja so vključena med rezervna imetja).
For loans, deposits and other accounts receivable/payable sold at a discount, the transaction values recorded in the financial account may differ from the nominal values recorded in the IIP.
Pri posojilih, vlogah in drugih terjatvah/obveznostih, ki se prodajo z diskontom, se lahko vrednosti transakcij, ki se zajamejo v finančnem računu, razlikujejo od nominalnih vrednosti, ki so zajete v stanju mednarodnih naložb.
OTHER EQUITY
DRUGI LASTNIŠKI KAPITAL
Other equity includes equity not in the form of securities, therefore it is not included in portfolio investment.
Drugi lastniški kapital vključuje lastniški kapital, ki ni v obliki vrednostnih papirjev, zato ni vključen med naložbe v vrednostne papirje.
Participation in the capital of some international organisations is not in the form of securities and thus is classified as other equity.
Udeležba v kapitalu določenih mednarodnih organizacij ni v obliki vrednostnih papirjev in se zato razvrsti kot drugi lastniški kapital.
CURRENCY AND DEPOSITS
GOTOVINA IN VLOGE
Currency and deposits include currency in circulation and deposits.
Gotovina in vloge vključujejo gotovino v obtoku in vloge.
Deposits are standardised, non-negotiable contracts generally offered by deposit-taking institutions, allowing the placement and the later withdrawal of a variable amount of money by the creditor.
Vloge so standardizirane, neprenosljive pogodbe, ki jih na splošno ponujajo institucije, ki sprejemajo vloge, in ki upniku omogočajo polog in pozneje dvig spremenljivega zneska denarja.
Deposits usually involve a guarantee by the debtor to return the principal amount to the investor.
Vloge običajno vključujejo jamstvo dolžnika, da bo vlagatelju vrnil glavnico.
The distinction between ‘loans’ and ‘currency and deposits’ depends on the nature of the borrower.
Razlikovanje med „posojili“ ter „gotovino in vlogami“ temelji na vrsti izposojevalca.
This implies that, on the assets side, money granted by the resident money-holding sector to non-resident banks is to be classified as ‘deposits’ and money granted by the resident money-holding sector to non-resident non-banks (i.e. institutional units other than banks) is to be classified as ‘loans’.
To pomeni, da mora biti na strani imetij denar, ki ga sektor rezidenčnih imetnikov denarja dodeli nerezidenčnim bankam, razvrščen kot „vloge“, denar, ki ga sektor rezidenčnih imetnikov denarja dodeli nerezidenčnim nebančnim subjektom (tj. institucionalnim enotam, ki niso banke), pa mora biti razvrščen kot „posojila“.
On the liabilities side, money taken by resident non-banks, i.e. non-monetary financial institutions (MFIs) is always to be classified as ‘loans’.
Na strani obveznosti mora biti denar, ki ga prejmejo rezidenčni nebančni subjekti, tj. subjekti, ki niso denarne finančne institucije (MFI), vedno razvrščen kot „posojila“.
Finally, this distinction implies that all transactions involving resident MFIs and non-resident banks are to be classified as ‘deposits’.
Končno to razlikovanje pomeni, da morajo biti vse transakcije, v katere so vključene rezidenčne MFI in nerezidenčne banke, razvrščene kot „vloge“.
LOANS
POSOJILA
Loans are financial assets that are (a) created when a creditor lends funds directly to a debtor, and (b) evidenced by documents that are not negotiable.
Posojila so finančna sredstva, ki (a) nastanejo, kadar upnik posodi sredstva neposredno dolžniku, in (b) so dokumentirana v dokumentih, ki niso prenosljivi.
This category includes all loans, including mortgages, financial leases and repo-type operations.
Ta kategorija vključuje vsa posojila, vključno s hipotekarnimi, finančne najeme in repo posle.
All repo-type operations, i.e. repurchase agreements, sell/buy-back operations and securities lending (with exchange of cash as collateral), are treated as collateralised loans, not as outright purchases/sales of securities, and are recorded under ‘other investment’, within the resident sector that carries out the operation.
Vsi repo posli, tj. pogodbe o začasni prodaji, posli prodaje/povratnega nakupa in posojanje vrednostnih papirjev (z izmenjavo gotovine kot zavarovanjem), se obravnavajo kot zavarovana posojila in ne kot dokončni nakupi/prodaje vrednostnih papirjev ter se zajamejo pod „druge naložbe“ v okviru rezidenčnega sektorja, ki opravi posel.
This treatment, which is also in line with the accounting practice of banks and other financial corporations, is intended to more accurately reflect the economic rationale behind these financial instruments.
Ta obravnava, ki je tudi v skladu z računovodsko prakso bank in drugih finančnih družb, je namenjena boljšemu odražanju ekonomske logike, na kateri slonijo ti finančni instrumenti.
INSURANCE, PENSION SCHEMES, AND STANDARDISED GUARANTEE SCHEMES
ZAVAROVALNE, POKOJNINSKE IN STANDARDIZIRANE JAMSTVENE SHEME
This includes the following: (a) non-life insurance technical reserve; (b) life insurance and annuity entitlements; (c) pension entitlements, claims of pension funds on pension managers, and entitlements to non-pension funds; and (d) provisions for calls under standardised guarantees.
Ta postavka vključuje naslednje: (a) zavarovalne tehnične rezervacije iz neživljenjskega zavarovanja, (b) pravice iz življenjskega zavarovanja in pravice do rente, (c) pokojninske pravice, terjatve pokojninskih skladov do upravljavcev pokojnin in pravice do nepokojninskih skladov ter (d) rezervacije za terjatve v okviru standardiziranih jamstev.
TRADE CREDIT AND ADVANCES
KOMERCIALNI KREDITI IN PREDUJMI
Trade credit and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Komercialni krediti in predujmi so finančne terjatve, ki izvirajo iz kreditov, ki jih dobavitelji blaga in storitev neposredno odobrijo svojim strankam, in predujmi za delo v teku ali za delo, ki ga je šele treba opraviti, v obliki predplačila strank za blago in storitve, ki še niso zagotovljeni.
Trade credit and advances arise when payment for goods or services is not made at the same time as the change in ownership of a good or provision of a service.
Komercialni krediti in predujmi nastanejo, kadar plačilo za blago ali storitve ni izvršeno istočasno kot sprememba lastništva blaga oziroma zagotovitev storitve.
OTHER ACCOUNTS RECEIVABLE/PAYABLE
DRUGE TERJATVE/OBVEZNOSTI
This category consists of accounts receivable or payable other than those included in trade credit and advances or other instruments.
Ta kategorija je sestavljena iz terjatev ali obveznosti, ki niso vključene med komercialne kredite in predujme ali druge instrumente.
It comprises financial assets and liabilities created as counterparts to transactions where there is a timing difference between these transactions and the corresponding payments.
Obsega finančna imetja in obveznosti, ki nastanejo kot protipostavka transakcijam, kadar obstaja časovna razlika med temi transakcijami in pripadajočimi plačili.
It includes liabilities for taxes, purchase and sale of securities, securities lending fees, gold loan fees, wages and salaries, dividends, and social contributions that have accrued but have not yet been paid.
Vključuje obveznosti plačila davkov, nakup in prodajo vrednostnih papirjev, nadomestila za posojanje vrednostnih papirjev, nadomestila za posojilo v zlatu, plače, dividende in socialne prispevke, ki so nastali, vendar še niso bili plačani.
SDR ALLOCATIONS
DODELITVE POSEBNIH PRAVIC ČRPANJA
The allocation of SDRs to IMF members is shown as a liability incurred by the recipient under SDRs in other investment, with a corresponding entry under SDRs in reserve assets.
Dodelitev posebnih pravic črpanja članom MDS se prikazuje kot obveznost prejemnika v postavki posebnih pravic črpanja med drugimi naložbami, z nasprotnim vnosom v postavki posebnih pravic črpanja med rezervnimi imetji.
Reserve assets are those external assets that are readily available to, and controlled by, monetary authorities for meeting balance of payments financing needs, for intervention in exchange markets to manage the currency exchange rate, and for other related purposes (such as maintaining confidence in the currency and the economy, or serving as a basis for foreign borrowing).
Rezervna imetja so tista zunanja imetja, s katerimi denarne oblasti lahko razpolagajo in jih nadzirajo zaradi zadovoljevanja finančnih potreb plačilne bilance, zaradi interveniranja na deviznih trgih z namenom upravljanja deviznih tečajev in zaradi drugih podobnih namenov (na primer zaradi ohranjanja zaupanja v valuto in gospodarstvo ali zaradi zagotavljanja podlage za zunanje zadolževanje).
Reserve assets must be foreign currency assets, claims vis-à-vis non-residents and assets that actually exist.
Rezervna imetja morajo biti sredstva v tuji valuti, terjatve do nerezidentov in sredstva, ki dejansko obstajajo.
Potential assets are excluded.
Potencialna sredstva so izključena.
Underlying the concept of reserve assets are the notions of ‘control’ and ‘availability for use’ by the monetary authorities.
Koncept rezervnih imetij temelji na pojmih „nadzor“ in „razpoložljivost za uporabo“ s strani denarnih oblasti.
The reserve assets of the euro area consist of the Eurosystem's reserve assets, i.e. the reserve assets of the ECB and the reserve assets held by the national central banks (NCBs) of the euro area.
Rezervna imetja euroobmočja so sestavljena iz rezervnih imetij Eurosistema, tj. rezervnih imetij ECB in rezervnih imetij, ki jih imajo nacionalne centralne banke (NCB) euroobmočja.
Reserve assets must (i) be under the effective control of a monetary authority of the Eurosystem, i.e. either the ECB or an NCB of the euro area, and (ii) be highly liquid, marketable and creditworthy claims held by the Eurosystem on non-euro area residents denominated in convertible currencies other than the euro, plus monetary gold, reserve positions in the IMF and special drawing rights (SDRs).
Rezervna imetja morajo biti (i) pod učinkovitim nadzorom denarnega organa Eurosistema, tj. bodisi ECB bodisi NCB euroobmočja; in (ii) visoko likvidne in tržne terjatve ter terjatve do kreditno sposobnih subjektov, ki jih ima Eurosistem do rezidentov zunaj euroobmočja, izražene v konvertibilnih valutah, različnih od eura, ter denarno zlato, rezervne pozicije pri MDS ali posebne pravice črpanja.
This definition expressly excludes foreign currency claims on residents of the euro area, and claims denominated in euro, from being considered to be reserve assets either at the national or at the euro area level.
Ta opredelitev izrecno izključuje, da bi se devizne terjatve do rezidentov euroobmočja in terjatve v eurih štele za rezervna imetja bodisi na nacionalni ravni bodisi na ravni euroobmočja.
Likewise, foreign exchange positions of central governments and/or the ministries of finance are not included in the definition of reserve assets for the euro area in accordance with the institutional arrangements in the Treaty on the Functioning of the European Union.
Prav tako v opredelitvi rezervnih imetij za euroobmočje v skladu z institucionalnimi določbami Pogodbe o delovanju Evropske unije niso zajete devizne pozicije centralne države in/ali ministrstev za finance.
Reserve assets of the ECB are pooled in accordance with Article 30 of the Statute of the European System of Central Banks and thus considered to be under the direct and effective control of the ECB.
Rezervna imetja ECB so združena v skladu s členom 30 Statuta Evropskega sistema centralnih bank in Evropske centralne banke in se tako šteje, da so pod neposrednim in učinkovitim nadzorom ECB.
The Eurosystem's reserves are compiled on a gross basis without any netting-off of reserve-related liabilities with the exception of those reserve assets included in the sub-category ‘financial derivatives’, which are recorded on a net basis.
Podatki o rezervah Eurosistema se pripravijo na bruto osnovi brez neto izravnave obveznosti, povezanih z rezervami, razen tistih rezervnih imetij, ki so vključena v podkategorijo „izvedeni finančni instrumenti“ in so zajeta na neto osnovi.