natgillin/translations-raw huggingface dataset:
Extended Custodial Inventory (ECI) programme a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.
Menjalni tečaj vrednost neke valute za namen preračunavanja v drugo.
Financial liability any liability that is a legal obligation to deliver cash or another financial instrument to another undertaking or to exchange financial instruments with another undertaking under conditions that are potentially unfavourable.
Ustreza določljivi postavki na strani obveznosti v bilanci stanja, ne glede na to, ali obstajajo kakšne pravne ali druge omejitve.
Foreign exchange swap the simultaneous spot purchase/sale of one currency against another (short leg) and forward sale/purchase of the same amount of this currency against the other currency (long leg).
Notranja stopnja donosa diskontna stopnja, pri kateri je knjigovodska vrednost vrednostnega papirja enaka sedanji vrednosti prihodnjega denarnega toka.
Forward transactions in securities over-the-counter contracts in which the purchase or sale of an interest rate instrument, usually a bond or note, is agreed on the contract date to be delivered at a future date, at a given price.
Obveznost sedanja obveznost podjetja, ki izhaja iz preteklih dogodkov, poravnava katere naj bi povzročila odtok virov, ki predstavljajo ekonomske koristi, iz podjetja.
Future-style option listed options where a variation margin is paid or received on a daily basis.
Opcija pogodba, ki daje imetniku pravico, ne pa obveznosti, da odkupi ali proda določeno količino določenih delnic, borznega blaga, valute, indeksa ali dolga po določeni ceni v določenem obdobju ali na datum zapadlosti.
Held-to-maturity securities securities with fixed or determinable payments and a fixed maturity, which the reporting entity intends to hold until maturity.
Opcija vrste terminskih pogodb naštete opcije, kjer se gibljivo kritje plača ali prejme dnevno.
Impairment a decline of the recoverable amount below the carrying amount.
Oslabitev znižanje vračljivega zneska pod knjigovodski znesek.
Usually no actual delivery takes place; the contract is normally closed out before the agreed maturity.
Včasih je transakcija začasne prodaje dogovorjena prek tretje osebe (tristranski repo).
Interest rate swap a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or, in the case of cross-currency transactions, in two different currencies.
V okviru transakcij znotraj Eurosistema se poravnava nanaša na izničenje neto saldov, ki izhajajo iz transakcij znotraj Eurosistema, in zahteva prenos sredstev.
International Accounting Standards the International Accounting Standards (IAS), International Financial Reporting Standards and related interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union.
Posebna pravica črpanja mednarodno obrestonosno rezervno sredstvo, ki ga je leta 1969 ustvaril MDS kot dopolnitev drugim rezervnim sredstvom držav članic.
International securities identification number (ISIN) the number issued by the relevant competent issuing authority.
Povprečna nabavna vrednost metoda drsečega ali tehtanega povprečja, pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti, da se dobi nova tehtana povprečna nabavna vrednost.
Liability a present obligation of the undertaking arising from past events, the settlement of which is expected to result in an outflow from the undertaking of resources embodying economic benefits.
Povratna transakcija operacija, s katero poročevalec kupi (začasni nakup) ali proda (začasna prodaja) sredstva v skladu s pogodbo o začasni prodaji ali izvede kreditne posle z zavarovanjem.
Market price the price that is quoted for a gold, foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market, e.g. a stock exchange or a non-organised market, e.g. an over-the-counter market.
Premija razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno, če je ta cena višja od nominalne vrednosti.
Maturity date the date on which the nominal/principal value becomes due and payable in full to the holder.
Pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave računovodski pristop, po katerem so poslovni dogodki evidentirani na datum poravnave.
Mid-market price the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges, which is used for the quarterly revaluation procedure.
Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla računovodski pristop, pri katerem se posli knjižijo na datum transakcije.
Mid-market rates the euro foreign exchange reference rates that are generally based on the regular concertation procedure between central banks within and outside the ESCB, which normally takes place at 14.15 Central European Time, and which are used for the quarterly revaluation procedure.
Prisvojitev dejanje pridobitve imetništva nad vrednostnimi papirji, posojili ali drugimi sredstvi, ki jih je poročevalec prejel kot zavarovanje, kot sredstvo za izvršitev prvotne terjatve.
Option a contract that provides the holder the right, but not the obligation, to buy or sell a specific amount of a given stock, commodity, currency, index, or debt, at a specified price during a specified period of time or on the date of expiration. —
Program avtomatiziranega posojanja vrednostnih papirjev (ASLP) finančna operacija, ki združuje transakcije začasne prodaje in začasnega nakupa, ko se posebno zavarovanje posodi nasproti splošnemu zavarovanju.
Premium the difference between the par value of a security and its price when this price is higher than par. —
S temi transakcijami posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij, tj. prejeta marža.
Realised gains/losses gains/losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost. —
Promptni tečaj tečaj, po katerem se poravna transakcija na datum promptne poravnave.
Reserves an amount set aside out of distributable profits, which is not intended to meet any specific liability, contingency or expected diminution in the value of assets known to exist at the balance sheet date. —
V zvezi s terminskimi transakcijami v tuji valuti je promptni tečaj tisti tečaj, ki se mu dodajo terminske točke, da se izpelje terminski tečaj.
TARGET2 the Trans-European Automated Real-time Gross settlement Express Transfer system, pursuant to Guideline ECB/2007/2 of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) [1].—
Sistem TARGET2 transevropski sistem bruto poravnave v realnem času v skladu s Smernico ECB/2007/2 z dne 26. aprila 2007 o transevropskem sistemu bruto poravnave v realnem času (TARGET2) [1].— Srednja tržna cena srednja točka med prodajno in nakupno ceno za vrednostni papir, ki temelji na kotacijah za transakcije normalnega tržnega obsega priznanih vzdrževalcev trga ali priznanih borz in ki se uporablja pri četrtletnem postopku prevrednotenja. — Srednji tržni tečaji referenčni tečaji eura, ki na splošno temeljijo na rednem posvetovalnem postopku med centralnimi bankami znotraj in zunaj ESCB, ki se običajno opravi ob 14.15 po srednjeevropskem času, in ki se uporabljajo za četrtletni postopek prevrednotenja. —
Transaction costs costs which are identifiable as related to the specific transaction.
Sredstvo vir, ki ga poročevalec obvladuje zaradi preteklih dogodkov in od katerega se pričakuje pritok bodočih ekonomskih koristi za poročevalca. —
Transaction price the price agreed between the parties when a contract is made.
Običajno do dejanske dostave ne pride; pogodba se običajno realizira pred dogovorjeno zapadlostjo. — Terminske transakcije z vrednostnimi papirji pogodbe na prostem trgu, v katerih se na datum sklenitve pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta, običajno obveznice ali menice, po določeni ceni z dostavo na neki datum v prihodnosti. —
Unrealised gains/losses gains/losses arising from the revaluation of assets compared to their adjusted cost of acquisition.
Valutna zamenjava hkratni promptni nakup/prodaja ene valute za drugo (kratkoročna operacija) in terminska prodaja/nakup enakega zneska te valute za drugo valuto (dolgoročna operacija). — Vrednostni papirji, ki so v namenskem portfelju namenske naložbe kot nasprotna sredstva, ki zajemajo vrednostne papirje, lastniške instrumente, udeležbe v drugih družbah in/ali naložbe v hčerinske družbe, in ustrezajo določljivi postavki v bilanci stanja na strani obveznosti, ne glede na to, ali obstaja kakšna pravna, statutarna ali druga omejitev, npr. pokojninski skladi, programi odpravnin, rezervacije, kapital, rezerve. — Vrednostni papirji v imetju do zapadlosti vrednostni papirji s fiksnimi ali določljivimi plačili in fiksno zapadlostjo, ki jih poročevalec namerava imeti do zapadlosti.
(including the ‘regular’ and ‘alternative’ approaches referred to in Article 5)
(vključno s „standardnim“ in „alternativnim“ pristopom iz člena 5)
Transactions are recorded on off-balance-sheet accounts on the trade date.
Transakcije se evidentirajo na zabilančne račune na datum sklenitve posla.
On the settlement date the off-balance-sheet booking entries are reversed, and the transactions are booked on balance sheet accounts.
Na datum poravnave se zabilančne vknjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja.
The foreign currency positions are affected on the trade date.
Valutne pozicije se spremenijo na datum sklenitve posla.
Consequently, realised gains and losses arising from net sales are also calculated on the trade date.
Kot posledica se realizirani dobiček in izguba, ki izhajata iz neto prodaje, prav tako izračunata na datum sklenitve posla.
Net purchases of foreign currency affect the currency holding’s average cost at the trade date.
Neto nakupi tuje valute vplivajo na povprečno nabavno vrednost valutnega imetja na datum sklenitve posla.
Contrary to the ‘regular approach’, there is no daily off-balance-sheet booking of the agreed transactions which are settled at a later date.
V nasprotju s „standardnim pristopom“ tu ni dnevnih zabilančnih knjiženj dogovorjenih transakcij, ki se poravnajo pozneje.
The recognition of realised income and the calculation of new average costs (in the case of foreign exchange purchases) and average prices (in the case of securities purchases) is conducted at the settlement date [1].
Priznavanje realiziranih prihodkov ter izračun novih povprečnih nabavnih vrednosti (pri nakupih tujih valut) in povprečnih cen (pri nakupih vrednostnih papirjev) se opravi na datum poravnave [1].
For transactions agreed in 1 year but maturing in a subsequent year, the income recognition is treated according to the ‘regular approach’.
Za transakcije, dogovorjene v enem letu, zapadle pa v naslednjem, priznavanje prihodkov poteka v skladu s „standardnim pristopom“.
This means that realised effects from sales impact on the profit and loss accounts of the year in which the transaction was agreed and purchases change the average rates of a holding in the year in which the transaction was agreed.
To pomeni, da realizirani učinki od prodaje vplivajo na izkaz poslovnega izida v letu, v katerem je bila transakcija dogovorjena, nakupi pa spremenijo povprečne tečaje imetja v letu, v katerem je bila transakcija dogovorjena.
The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities.
Spodnja tabela prikazuje glavne značilnosti obeh tehnik, razvitih za posamezne instrumente v tuji valuti in za vrednostne papirje.
Foreign exchange spot transactions — treatment during the year
Promptne transakcije v tuji valuti – obravnava med letom
Foreign exchange purchases are booked off-balance-sheet at trade date and affect the average cost of the foreign currency position from this date
Nakupi tuje valute se knjižijo na zabilančne račune na datum sklenitve posla in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma naprej
Gains and losses arising from sales are considered as realised at transaction/trade date.
Dobiček in izguba iz prodaje se štejeta za realizirana na datum transakcije/sklenitve posla.
At settlement date, the off-balance-sheet entries are reversed and on-balance-sheet entries are made
Na datum poravnave se zabilančne knjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja
Foreign exchange purchases are booked on the balance sheet at settlement date, affecting the average cost of the foreign currency position from this date
Nakupi tuje valute se knjižijo na račune bilance stanja na datum poravnave in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma naprej
Gains and losses arising from sales are considered as realised at settlement date.
Dobiček in izguba iz prodaje se štejeta za realizirana na datum poravnave.
At trade date no on-balance-sheet accounting entry is made
Na datum sklenitve posla ni vknjižb na račune bilance stanja
Foreign exchange forward transactions — treatment during the year
Terminske transakcije v tuji valuti – obravnava med letom
Foreign exchange purchases are booked off-balance-sheet at the spot settlement date of the transaction, affecting the average cost of the foreign currency position from this date and at the spot rate of the transaction
Nakupi tuje valute se knjižijo na zabilančne račune na datum promptne poravnave transakcije in vplivajo na povprečno nakupno vrednost valutne pozicije od tega datuma, in po promptnem tečaju transakcije
Foreign exchange sales are booked off-balance-sheet at the spot settlement date of the transaction.
Prodaje tuje valute se knjižijo na zabilančne račune na datum promptne poravnave transakcije.
Gains and losses are considered as realised at the spot settlement date of the transaction
Dobiček in izguba se štejeta za realizirana na datum promptne poravnave transakcije
Foreign exchange spot and forward transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Promptne in terminske transakcije v tuji valuti, ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
No special arrangement is needed because transactions are booked at trade date and gains and losses are recognised at that date
Posebna ureditev ni potrebna, ker se transakcije knjižijo na datum sklenitve posla in se dobiček in izguba priznata na ta datum
Should be treated as under the ‘regular approach’ [2]:
Obravnavati se morajo kot pri „standardnem pristopu“ [2]:
Foreign exchange sales are booked off-balance-sheet in year 1 in order to report the foreign exchange realised gains/losses in the financial year in which the transaction was agreed
Prodaje tuje valute se knjižijo na zabilančne račune v letu 1, da se poroča o realiziranem deviznem dobičku/izgubi v poslovnem letu, v katerem je transakcija dogovorjena
Foreign exchange purchases are booked off-balance-sheet in year 1 affecting the average cost of the foreign currency position from this date
Nakupi tuje valute se knjižijo na zabilančne račune v letu 1 in to vpliva na povprečno vrednost valutne pozicije od tega datuma
Year-end revaluation of a currency holding must take into account net purchases/sales with a spot settlement date in the following financial year
Prevrednotenje imetja v tuji valuti ob koncu leta mora upoštevati neto nakupe/prodaje z datumom promptne poravnave v naslednjem poslovnem letu
Securities transactions — treatment during the year
Transakcije z vrednostnimi papirji – obravnava med letom
Purchases and sales are recognised off-balance-sheet at trade date.
Nakupi in prodaje se priznajo na zabilančnih računih na datum sklenitve posla.
Gains and losses are also recognised at this date.
Dobiček in izguba se prav tako priznata na datum sklenitve posla.
At settlement date the off-balance-sheet entries are reversed, and on-balance-sheet entries are made, i.e. the same treatment as foreign exchange spot transactions
Na datum poravnave se zabilančne vknjižbe stornirajo, transakcije pa se knjižijo na račune bilance stanja (tj. enak postopek kot pri promptnih transakcijah v tuji valuti)
All transactions are recorded at settlement date; however see below for period-end treatment.
Vse transakcije se evidentirajo na datum poravnave (toda glej spodaj za postopek ob koncu obdobij).
Consequently the impact on the average cost prices, in the event of purchases, and gains/losses, in the event of sales, is recognised at settlement date
Kot posledica tega se učinek na povprečne lastne cene (pri nakupih) in dobiček/izgubo (pri prodajah) prizna na datum poravnave
Realised gains and losses are recognised in year 1 at the period end, i.e. the same treatment as foreign exchange spot transactions, and purchases are included in the year-end revaluation process [3]
Realizirani dobiček in izguba se priznata v letu 1 na koncu obdobja (tj. enak postopek kot pri promptnih transakcijah v tuji valuti) in nakupi se vključijo v postopek prevrednotenja ob koncu leta [3]
Interest, premium or discount accrued related to financial instruments denominated in foreign currency is calculated and booked on a daily basis, independently of real cash flow.
Natečene obresti, premije ali diskonti v zvezi s finančnimi instrumenti, denominiranimi v tuji valuti, se izračunajo in knjižijo dnevno, neodvisno od dejanskega denarnega toka.
The table below outlines the impact of the daily booking of accruals on the foreign exchange holding, e.g. interest payable and amortised premium/discounts:
Spodnja tabela prikazuje učinek dnevnega knjiženja časovnih razmejitev za imetje v tuji valuti, npr. obveznosti iz naslova obresti in amortizirane premije/diskonti:
Daily booking of accrued interest as part of the economic approach
Dnevno knjiženje natečenih obresti kot del pristopa evidentiranja poslovnih dogodkov na datum sklenitve posla
Accruals for foreign exchange denominated instruments are calculated and booked daily at the exchange rate of the recording day
Časovne razmejitve za instrumente v tuji valuti se izračunajo in knjižijo dnevno po menjalnem tečaju na dan evidentiranja
Impact on the foreign exchange holding
Učinek na imetje v tuji valuti
In the case of foreign exchange forward transactions the currency holding is affected on the spot settlement date, (i.e. usually trade date + 2 days).
Pri terminskih transakcijah v tuji valuti se valutno imetje spremeni na datum promptne poravnave (tj. običajno dva dni po datumu sklenitve posla).
The first is the ‘calendar day approach’ where the accruals are recorded every calendar day independently of whether a day is a weekend day, a bank holiday or a business day.
Prvi je „pristop koledarskega dne“, ko se obračunane in še neplačane obresti knjižijo na vsak koledarski dan, ne glede na to, ali je to konec tedna, praznik ali delovni dan.
The second is the ‘business day approach’ in which accruals are only booked on business days.
Drugi pristop je „pristop delovnega dne“, ko se obračunane in še neplačane obresti knjižijo le ob delovnih dnevih.
There is no preference regarding the choice of approach.
Nobeden od pristopov nima prednosti.
Balance sheet item [3]
Bilančna postavka [3]
Physical gold, i.e. bars, coins, plates, nuggets in storage or ‘under way’.
Fizično zlato, tj. palice, kovanci, ploščice, zlato v kepah, na zalogi ali „v izdelavi“.
Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (a) upgrading or downgrading transactions; and (b) gold location or purity swaps where there is a difference of more than one business day between release and receipt
Nefizično zlato, kot so stanja na računih na vpogled za zlato (nedodeljeni računi), vezani depoziti in terjatve do zlata, ki izhajajo iz naslednjih transakcij: (a) višje ali nižje vrednotene transakcije; in (b) zamenjave lokacije zlata ali čistosti zlata, kjer je razlika med izdajo in dobavo več kot en delovni dan
Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency
Terjatve v tuji valuti do nasprotnih strank, ki so rezidenti zunaj euroobmočja, vključno z mednarodnimi in nadnacionalnimi institucijami ter centralnimi bankami zunaj euroobmočja
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije začasnega nakupa
External loans (deposits) outside the euro area other than those under asset item 11.3 ‘Other financial assets’
Zunanja posojila (depoziti) zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Security investments inside the euro area other than those under asset item 11.3 ‘Other financial assets’
Naložbe v vrednostne papirje znotraj euroobmočja, razen tistih pod postavko 11.3 „Druga finančna sredstva“
Reverse repo transactions in connection with the management of securities denominated in euro
Transakcije začasnega nakupa v povezavi z upravljanjem vrednostnih papirjev, denominiranih v eurih
Loans outside the euro area other than those under asset item 11.3 ‘Other financial assets’
Posojila zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“
Securities other than those under asset item 11.3 ‘Other financial assets’, issued by entities outside the euro area
Vrednostni papirji, razen tistih pod postavko sredstev 11.3 „Druga finančna sredstva“, ki jih izdajo subjekti zunaj euroobmočja
Regular liquidity-providing reverse transactions with a weekly frequency and normally a maturity of 1 week
Redne povratne transakcije za povečevanje likvidnosti, organizirane tedensko in z običajno zapadlostjo enega tedna
Regular liquidity-providing reverse transactions with a monthly frequency and normally a maturity of 3 months
Redne povratne transakcije za povečevanje likvidnosti, organizirane mesečno in z običajno zapadlostjo treh mesecev
Additional credit to credit institutions, arising from value increases of underlying assets regarding other credit to these credit institutions
Dodatni kredit kreditnim institucijam, ki izhaja iz zvišanih vrednosti osnovnih sredstev v zvezi z drugimi krediti tem kreditnim institucijam
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item 7 ‘Securities of euro area residents denominated in euro’, including transactions resulting from the transformation of former foreign currency reserves of the euro area and other claims.
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije začasnega nakupa v povezavi z upravljanjem portfeljev vrednostnih papirjev v postavki sredstev 7 „Vrednostni papirji rezidentov euroobmočja, denominirani v eurih“, vključno s transakcijami, ki so posledica preoblikovanja nekdanjih deviznih rezerv euroobmočja, in druge terjatve.
Any claims stemming from monetary policy operations initiated by an NCB prior to joining the Eurosystem
Vse terjatve, ki izhajajo iz operacij denarne politike, ki jih izvede NCB, preden vstopi v Eurosistem
Securities other than those under asset item 7.1 ‘Securities held for monetary policy purposes’ and under asset item 11.3 ‘Other financial assets’; notes and bonds, bills, zero bonds, money market paper held outright, including government securities stemming from before EMU, denominated in euro.
Vrednostni papirji, razen tistih pod postavko sredstev 7.1 „Vrednostni papirji v imetju za namene denarne politike“ in pod postavko sredstev 11.3 „Druga finančna sredstva“: menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga v neposredni lasti, vključno z državnimi vrednostnimi papirji, ki izhajajo še iz časa pred EMU, denominirani v eurih.
Intra-Eurosystem claims+)
Terjatve znotraj Eurosistema +)