natgillin/translations-raw huggingface dataset:
Net premiums on standardised guarantees are included under this item.
Neto premije standardiziranih jamstev so vključene pod to postavko.
Non-life insurance claims are the amounts payable in settlement of claims that become due during the current accounting period.
Odškodnine iz neživljenjskega zavarovanja so zneski, ki se plačajo za poravnavo terjatev, ki zapadejo v tekočem obračunskem obdobju.
Claims become due at the moment when the eventuality occurs that gives rise to a valid claim.
Odškodnine zapadejo v trenutku nastopa možnega dogodka, ki povzroči veljaven zahtevek.
Claims payable under standardised guarantees are recorded under this item.
Odškodnine, ki se plačajo v okviru standardiziranih jamstev, se zajemajo pod to postavko.
Current international cooperation consists of current transfers in cash or in kind between the governments of different countries or between governments and international organisations.
Tekoče mednarodno sodelovanje obsega tekoče transferje v denarju ali v naravi med vladami različnih držav ali med vladami in mednarodnimi organizacijami.
Part of current international cooperation is vis-à-vis the Union institutions.
Del tekočega mednarodnega sodelovanja poteka v razmerju do institucij Unije.
Miscellaneous current transfers, in cash or in kind, include current transfers to non-profit institutions serving households, current transfers between households, other miscellaneous current transfers including fines and penalties, part of the payments for lottery tickets and gambling, payments of compensation and others.
Raznovrstni tekoči transferji, v denarju ali v naravi, vključujejo tekoče transferje nepridobitnim institucijam, ki opravljajo storitve za gospodinjstva, tekoče transferje med gospodinjstvi, druge raznovrstne tekoče transferje, vključno z globami in kaznimi, delom plačil za loterijske listke in igre na srečo, plačili nadomestil in drugo.
PERSONAL TRANSFERS BETWEEN RESIDENT AND NON-RESIDENT HOUSEHOLDS
OSEBNI TRANSFERJI MED REZIDENČNIMI IN NEREZIDENČNIMI GOSPODINJSTVI
Personal transfers between resident and non-resident households consist of all current transfers in cash or in kind made or received by resident households to or from non-resident households.
Osebni transferji med rezidenčnimi in nerezidenčnimi gospodinjstvi obsegajo vse tekoče transferje v denarju ali v naravi, ki jih izvršijo rezidenčna gospodinjstva nerezidenčnim gospodinjstvom ali ki jih rezidenčna gospodinjstva prejmejo od nerezidenčnih gospodinjstev.
Personal transfers include ‘of which’ workers' remittances.
Osebni transferji vključujejo „od tega“ nakazila delavcev.
WORKERS' REMITTANCES
NAKAZILA DELAVCEV
Workers' remittances consist of personal transfers made by migrants resident and employed in new economies to non-resident households.
Nakazila delavcev obsegajo osebne transferje, ki jih migranti, ki so rezidenti novih gospodarstev in so v njih zaposleni, izvršijo nerezidenčnim gospodinjstvom.
Persons who work for and stay in new economies for less than a year are considered non-residents and their remuneration is recorded under compensation of employees.
Osebe, ki delajo za nova gospodarstva in v njih ostanejo manj kot leto, se štejejo za nerezidente, njihovo plačilo pa se zajema med sredstvi za zaposlene.
VAT and GNI-based Union own resources
Lastni viri Unije iz DDV in BND
The VAT and GNI-based third and fourth Union own resources are current transfers paid by the general government of each Member State to the Union institutions.
Tretji in četrti lastni vir Unije iz DDV in BND so tekoči transferji, ki jih institucijam Unije plača sektor država vsake države članice.
The adjustment for the change in pension entitlements is necessary to reconcile the treatment of pensions as current transfers with the treatment of pension entitlements as financial assets.
Popravek za spremembo pokojninskih pravic je potreben zaradi uskladitve obravnavanja pokojnin kot tekočih transferjev z obravnavanjem pokojninskih pravic kot finančnih sredstev.
After the adjustment, the current account balance is the same as it would have been if social contributions and pension receipts were not recorded as current transfers.
Po popravku je stanje tekočega računa enako, kakor če se socialni prispevki in prejemki pokojnin ne bi zajemali kot tekoči transferji.
The capital account covers capital transfers and the acquisition/disposal of non-produced non-financial assets.
Kapitalski račun zajema kapitalske transferje in pridobitev/odtujitev neproizvedenih nefinančnih sredstev.
Capital transfers consist of: (a) transfers of ownership of fixed assets; (b) transfers of funds linked to, or conditional on the acquisition or disposal of fixed assets; and (c) the cancellation, without any consideration being received in return, of liabilities by creditors.
Kapitalski transferji so sestavljeni iz (a) prenosov lastništva osnovnih sredstev, (b) prenosov sredstev, ki so povezani ali pogojeni s pridobitvijo ali odtujitvijo osnovnih sredstev, in (c) odpisa obveznosti s strani upnikov, ne da bi v zameno prejeli nadomestilo.
Capital transfers may be in cash or in kind (such as debt forgiveness).
Kapitalski transferji so lahko v denarju ali v naravi (na primer oprostitev dolga).
The distinction between current and capital transfers, in practice, rests on the use of the transfer by the recipient country.
Razlika med tekočimi in kapitalskimi transferji je v praksi odvisna od uporabe transferjev v državi prejemnici.
Acquisition/disposal of non-produced non-financial assets covers mainly intangibles such as patents, leases or other transferable contracts.
Pridobitev/odtujitev neproizvedenih nefinančnih sredstev zajema pretežno neopredmetena sredstva, kot so patenti, najemi ali druge prenosljive pogodbe.
Only the purchase/sale of such assets, but not their use, is to be recorded in this item of the capital account.
Pod to postavko kapitalskega računa se zajame le nakup/prodaja takih sredstev, ne pa njihova uporaba.
Gross acquisitions and disposals of non-produced non-financial assets
Bruto pridobitve in odtujitve neproizvedenih nefinančnih sredstev
Non-produced, non-financial assets consist of: (a) natural resources; (b) contracts, leases and licences; and (c) marketing assets (brand names, trademarks) and goodwill.
Neproizvedena nefinančna sredstva so sestavljena iz: (a) naravnih virov, (b) pogodb, najemov in licenc ter (c) trženjskih sredstev (tržna imena, blagovne znamke) in dobrega imena.
Acquisitions and disposals of non-produced, non-financial assets are recorded separately on a gross basis, rather than netted.
Pridobitve in odtujitve neproizvedenih nefinančnih sredstev se zajemajo ločeno na bruto osnovi in ne v neto vrednostih.
Capital transfers consist of: (i) transfers of ownership of fixed assets; (ii) transfers of funds linked to, or conditional on, the acquisition or disposal of fixed assets; and (iii) the cancellation, without any consideration being received in return, of liabilities by creditors.
Kapitalski transferji so sestavljeni iz (i) prenosov lastništva osnovnih sredstev, (ii) prenosov sredstev, ki so povezani ali pogojeni s pridobitvijo ali odtujitvijo osnovnih sredstev, in (iii) odpisa obveznosti s strani upnikov, ne da bi v zameno prejeli nadomestilo.
The distinction between current and capital transfers, in practice, rests in the use of the transfer by the recipient country.
Razlika med tekočimi in kapitalskimi transferji je v praksi odvisna od uporabe transferjev v državi prejemnici.
Capital transfers are classified according to the institutional sector making or receiving the transfer in the compiling economy (general government or other sectors).
Kapitalski transferji se razvrstijo glede na institucionalni sektor, ki izvrši ali prejme transfer v gospodarstvu, v katerem se pripravljajo podatki (država ali drugi sektorji).
Capital transfers include: capital taxes, investment grants and other capital transfers.
Kapitalski transferji vključujejo: davke na kapital, investicijske podpore in druge kapitalske transferje.
CAPITAL TAXES
DAVKI NA KAPITAL
Capital taxes consist of taxes levied at irregular and infrequent intervals on the values of the assets or net worth owned by institutional units, or on the values of assets transferred between institutional units.
Davki na kapital so sestavljeni iz davkov, ki se v neenakomernih in redkih intervalih odmerijo od vrednosti sredstev ali neto vrednosti, ki je v lasti institucionalnih enot, ali od vrednosti sredstev, prenesenih med institucionalnimi enotami.
These include inheritance taxes and taxes on gifts between persons levied on the capital of the beneficiaries.
Vključujejo davke na dediščine in na darila med osebami, ki se odmerijo na kapital upravičencev.
INVESTMENT GRANTS
INVESTICIJSKE PODPORE
Investment grants consist of capital transfers, in cash or in kind, made to finance all or part, of the costs of acquiring fixed assets.
Investicijske podpore so sestavljene iz kapitalskih transferjev, v denarju ali v naravi, ki se izvršijo za celotno ali delno financiranje stroškov pridobljenih osnovnih sredstev.
The recipients are obliged to use investment grants received in cash for purposes of gross fixed capital formation, and the grants are often tied to specific investment projects, such as large construction projects.
Prejemniki so dolžni investicijske podpore, prejete v denarju, uporabiti za namene bruto povečanja osnovnih sredstev, podpore pa so pogosto povezane s posebnimi investicijskimi projekti, kot so veliki gradbeni projekti.
OTHER CAPITAL TRANSFERS
DRUGI KAPITALSKI TRANSFERJI
These include major non-recurrent payments in compensation for extensive damages or serious injuries not covered by insurance policies, large gifts, legacies and donations, including those to non-profit institutions.
Vključujejo velika enkratna plačila kot nadomestilo za znatno škodo ali resne poškodbe, ki niso zajete z zavarovalnimi policami, velika darila, zapuščine in donacije, vključno s tistimi, namenjenimi nepridobitnim institucijam.
This category includes debt forgiveness.
Ta kategorija vključuje oprostitev dolga.
DEBT FORGIVENESS
OPROSTITEV DOLGA
Debt forgiveness is the voluntary cancellation of all, or part, of a debt obligation within a contractual agreement between a creditor and a debtor.
Oprostitev dolga je prostovoljni odpis celotne dolžniške obveznosti ali dela te obveznosti v okviru pogodbenega dogovora med upnikom in dolžnikom.
Financial account and international investment position
Finančni račun in stanje mednarodnih naložb
In general, the financial account records transactions that involve financial assets and liabilities that have taken place between residents and non-residents.
Na splošno se v finančnem računu zajamejo transakcije, ki vključujejo finančna imetja in obveznosti ter ki so bile izvedene med rezidenti in nerezidenti.
The financial account shows transactions in net terms: net acquisitions of financial assets correspond to acquisitions of assets less reductions in assets.
Finančni račun prikazuje neto transakcije: neto pridobitve finančnih imetij ustrezajo pridobitvam sredstev, zmanjšanih za zmanjšanje sredstev.
The international investment position (IIP) shows, at the end of each quarter, the value of financial assets of residents of an economy that are claims on non-residents, and the liabilities of residents of an economy, to non-residents, plus gold bullion held as reserve assets.
Stanje mednarodnih naložb ob koncu vsakega četrtletja prikazuje vrednost finančnih imetij rezidentov gospodarstva, ki so terjatve do nerezidentov, in obveznosti rezidentov gospodarstva do nerezidentov, ter naložbeno zlato, ki se hrani kot rezervna imetja.
The difference between the assets and liabilities is the net position in the IIP, and represents either a net claim on or a net liability to the rest of the world.
Razlika med imetji in obveznostmi je neto stanje v stanju mednarodnih naložb in pomeni bodisi neto terjatev ali neto obveznost do tujine.
The value of the IIP at the end of a period results from positions at the end of the previous period, transactions in the current period, and other changes that arise from reasons other than transactions between residents and non-residents, that may be attributed to other changes in volume and revaluations due to changes in exchange rates or prices.
Vrednost stanja mednarodnih naložb ob koncu obdobja je rezultat stanj ob koncu prejšnjega obdobja, transakcij v tekočem obdobju in drugih sprememb, ki nastanejo zaradi drugih razlogov in ne zaradi transakcij med rezidenti in nerezidenti ter se lahko pripišejo drugim spremembam obsega in prevrednotenjem zaradi sprememb deviznih tečajev ali cen.
According to the functional subdivision, cross-border financial transactions and positions are classified as direct investment, portfolio investment, financial derivatives (other than reserves) and employee stock options, other investment, and reserve assets.
V skladu s funkcionalno podrazdelitvijo se čezmejne finančne transakcije in stanja razvrstijo kot neposredne naložbe, naložbe v vrednostne papirje, izvedeni finančni instrumenti (razen rezerv) in delniške opcije za zaposlene, druge naložbe in rezervna imetja.
Cross-border financial transactions and positions are further classified by type of instrument and institutional sector.
Čezmejne finančne transakcije in stanja se nadalje razvrstijo po vrsti instrumenta in institucionalnem sektorju.
Market prices are the basis for the valuation of transactions and positions.
Tržne cene so podlaga za vrednotenje transakcij in stanj.
Nominal valuation is used for positions in non-negotiable instruments, namely loans, deposits and other accounts receivable/payable.
Nominalno vrednotenje se uporablja za stanja neprenosljivih instrumentov, in sicer posojil, vlog in drugih terjatev/obveznosti.
However, any transactions in these instruments are valued at market prices.
Vendar pa se vse transakcije s temi instrumenti vrednotijo po tržnih cenah.
To account for the inconsistency between the market valuation of transactions and nominal valuation of positions, the seller records revaluations due to other price changes during the period in which the sale occurs, equal to the difference between the nominal and the transaction value, whilst the buyer records an opposite amount as revaluations due to other price changes.
Zaradi upoštevanja neusklajenosti med tržnim vrednotenjem transakcij in nominalnim vrednotenjem stanj prodajalec zajame prevrednotenja zaradi drugih sprememb cene v obdobju, v katerem pride do prodaje, ki so enaka razliki med nominalno vrednostjo in vrednostjo transakcije, medtem ko zajame kupec nasprotni znesek kot prevrednotenje zaradi drugih sprememb cene.
A similar recording occurs for transactions and positions in direct investment equity where the positions reflect own funds at book value (see next section).
Podobno se zajamejo transakcije in stanja lastniškega kapitala pri neposrednih naložbah, kadar stanja odražajo lastna sredstva po knjigovodski vrednosti (glej naslednji oddelek).
The financial account of the balance of payments and the IIP includes offsetting entries for accrued income on the instruments classified in the respective functional categories.
Finančni račun plačilne bilance in stanje mednarodnih naložb vključujeta protipostavke nastalim dohodkom od instrumentov, ki so razvrščeni v ustrezne funkcionalne kategorije.
Direct investment is associated with a resident in one economy having control or a significant degree of influence on the management of an enterprise that is resident in another economy.
Neposredne naložbe so povezane z rezidentom enega gospodarstva, ki ima nadzor ali pomembno stopnjo vpliva na upravljanje podjetja, ki je rezident drugega gospodarstva.
Following international standards (BPM6), the direct or indirect ownership of 10 % or more of the voting power of an enterprise resident in one economy by an investor resident in another economy is evidence of such a relationship.
V skladu z mednarodnimi standardi (BPM6) se kot dokazilo za tako razmerje uporablja merilo neposrednega ali posrednega lastništva 10 % glasovalnih pravic ali več v podjetju, ki je rezident enega gospodarstva, s strani vlagatelja, ki je rezident drugega gospodarstva.
Based on this criterion, a direct investment relationship can exist between a number of related enterprises, regardless of whether the linkage involves a single or a number of chains.
Na podlagi tega merila lahko neposredno naložbeno razmerje obstaja med različnimi povezanimi podjetji, ne glede na to, ali povezava vključuje eno verigo ali več.
It can extend to a direct investment enterprise's subsidiaries, sub-subsidiaries and associates.
To razmerje se lahko razširi na družbe, ki so v razmerju do podjetja, v katero se neposredno vlaga, hčerinske družbe, hčerinske družbe teh hčerinskih družb in pridružena podjetja.
Once the direct investment is established, all subsequent financial flows/holdings between the related entities are recorded as direct investment transactions/positions.
Po vzpostavitvi neposredne naložbe se vsi nadaljnji finančni tokovi/imetja med povezanimi subjekti zajamejo kot transakcije/stanja neposrednih naložb.
Equity capital comprises equity in branches as well as all shares in subsidiaries and associates.
Lastniški kapital obsega lastniški kapital v podružnicah ter vse deleže v hčerinskih družbah in pridruženih podjetjih.
Reinvested earnings consist of the offsetting entry to the direct investor's share of earnings not distributed as dividends by subsidiaries or associates, and earnings of branches not remitted to the direct investor and that are recorded under ‘investment income’ (see 3.2.3).
Reinvestirani dohodki so protipostavka deleža neposrednega vlagatelja v dohodkih, ki jih hčerinske družbe ali pridružena podjetja ne razdelijo kot dividende, in dohodkih podružnic, ki se ne nakažejo neposrednemu vlagatelju ter se zajamejo pod postavko „investicijski dohodek“ (glej oddelek 3.2.3).
Direct investment equity and debt are further disaggregated according to the type of relationship between entities and according to the direction of the investment.
Lastniški in dolžniški kapital pri neposrednih naložbah sta nadalje razčlenjena glede na vrsto razmerja med subjekti in glede na smer naložbe.
Three types of direct investment relationships can be distinguished:
Razlikovati je mogoče med tremi vrstami neposrednih naložbenih razmerij:
Direct investors' investment in direct investment enterprises.
naložbe neposrednih vlagateljev v podjetjih z neposrednimi naložbami.
This category includes investment flows (and stocks) from the direct investor to its direct investment enterprises (regardless of whether it is directly or indirectly controlled or influenced).
Ta kategorija vključuje tokove (in stanja) naložb od neposrednega vlagatelja v podjetja z njegovimi neposrednimi naložbami (ne glede na to, ali ima nad njimi neposredni ali posredni nadzor ali vpliv);
Reverse investment.
povratne naložbe.
This type of relationship covers investment flows (and stocks) from the direct investment enterprises to the direct investor.
Ta vrsta razmerja zajema tokove (in stanja) naložb od podjetij z neposredno naložbo k zadevnemu neposrednemu vlagatelju;
Between fellow enterprises.
razmerje med sestrskimi podjetji.
This covers flows (and stocks) between enterprises that do not control or influence each other, but that are both under the control or influence of the same direct investor.
To zajema tokove (in stanja) med podjetji, ki se medsebojno ne nadzirajo in ne vplivajo drugo na drugo, vendar so vsa pod nadzorom ali vplivom istega neposrednega vlagatelja.
With regard to the valuation of direct investment positions, the equity stocks listed in stock exchanges are valued at market prices.
Za vrednotenje stanj neposrednih naložb se stanje lastniškega kapitala, ki kotira na borzi vrednostnih papirjev, vrednoti po tržnih cenah.
Conversely, in the case of unlisted direct investment companies, equity stocks are valued on the basis of book values using a common definition comprising the following accounting items:
Nasprotno se v primeru družb, v katere se neposredno vlaga in ki ne kotirajo na borzi, stanje lastniškega kapitala vrednoti na podlagi knjigovodskih vrednosti, pri čemer se uporabi enotna opredelitev, ki jo sestavljajo naslednje računovodske postavke:
all types of reserves (including investment grants when accounting guidelines consider them as company's reserves);
vse vrste rezerv (vključno z investicijskimi podporami, če jih računovodske smernice štejejo za rezerve družbe);
For equity shares of unlisted companies, the transactions recorded in the financial account may differ from the own funds at book value recorded in the IIP.
Pri lastniških vrednostnih papirjih družb, ki ne kotirajo na borzi, se lahko transakcije, ki se zajamejo v finančnem računu, razlikujejo od lastnih sredstev po knjigovodski vrednosti, ki se evidentirajo v stanju mednarodnih naložb.
Such differences are recorded as revaluations due to other price changes.
Te razlike se zajamejo kot prevrednotenja zaradi drugih sprememb cene.
It is recommended as a best practice that all Member States should start compiling foreign direct investment equity stocks and reinvested earnings on the basis of the results of foreign direct investment surveys to be collected at least annually [2].
Kot dobra praksa se priporoča, da vse države članice začnejo pripravljati podatke o stanjih lastniškega kapitala pri tujih neposrednih naložbah in reinvestiranih dohodkih na podlagi rezultatov raziskav tujih neposrednih naložb, ki se morajo zbirati vsaj na letni ravni [2].
Portfolio investment includes transactions and positions involving debt or equity securities, other than those included in direct investment or reserve assets.
Naložbe v vrednostne papirje vključujejo transakcije in stanja, ki vključujejo dolžniške ali lastniške vrednostne papirje, razen tistih, ki so vključeni v neposredne naložbe ali rezervna imetja.
Portfolio investment includes equity securities, investment fund shares and debt securities, unless they are categorised either as direct investment or as reserve assets.
Naložbe v vrednostne papirje vključujejo lastniške vrednostne papirje, delnice investicijskih skladov in dolžniške vrednostne papirje, razen če se uvrstijo med neposredne naložbe ali rezervna imetja.
Transactions as repurchase agreements and securities lending are excluded from portfolio investment.
Naložbe v vrednostne papirje ne vključujejo transakcij, kot so pogodbe o začasni prodaji in posojanje vrednostnih papirjev.
Portfolio investment transactions and positions are valued at market prices.
Transakcije in stanja naložb v vrednostne papirje se vrednotijo po tržnih cenah.
In case of portfolio investment in unlisted securities, however, differences in the valuation of transactions and positions may occur as in the case of direct investment in unlisted shares.
Vendar pa se lahko v primeru naložb v vrednostne papirje, ki ne kotirajo na borzi, pojavijo razlike v vrednotenju transakcij in stanj, enako kot v primeru neposrednih naložb v delnice, ki ne kotirajo na borzi.
Also in this case, such differences should be recorded as revaluations due to other price changes.
Tudi v tem primeru se te razlike zajamejo kot prevrednotenja zaradi drugih sprememb cene.
A common approach for the collection of data on portfolio investment is defined in Annex VI.
Enoten pristop za zbiranje podatkov o naložbah v vrednostne papirje je opredeljen v Prilogi VI.
EQUITY SECURITIES
LASTNIŠKI VREDNOSTNI PAPIRJI
Equity consists of all instruments representing claims on the residual value of a corporation or quasi-corporation, after the claims of all creditors have been met.
Lastniški vrednostni papirji obsegajo vse instrumente, ki predstavljajo terjatve do preostale vrednosti družbe ali neprave družbe po poravnavi terjatev vseh upnikov.
In contrast to debt, equity does not generally provide the owner with a right to a predetermined amount or an amount determined according to a fixed formula.
Za razliko od dolžniških vrednostnih papirjev lastniški vrednostni papirji na splošno ne dajejo imetniku pravice do vnaprej določenega zneska ali zneska, ki se določi na podlagi fiksne formule.
Equity securities consist of listed shares and unlisted shares.
Lastniški vrednostni papirji zajemajo delnice, ki kotirajo na borzi, in delnice, ki ne kotirajo na borzi.