natgillin/translations-raw huggingface dataset:
The residual amount of the items referred to in point (d) of Article 36(1) shall be deducted half from Tier 1 items and half from Tier 2 items.
Polovica preostalega zneska postavk iz člena 36(1)(d) se odbije od postavk temeljnega kapitala, polovica pa od postavk dodatnega kapitala.
The residual amount of the assets of a defined benefit pension fund referred to in point (e) of Article 36(1) shall not be deducted from any element of own funds and shall be included in Common Equity Tier 1 items to the extent that amount would have been recognised as original own funds in accordance with the national transposition measures for points (a) to (ca) of Article 57 of Directive 2006/48/EC.
Preostali znesek sredstev pokojninskega sklada z določenimi pravicami iz člena 36(1)(e) se ne odbije od katere koli sestavine kapitala ter se vključi v postavke navadnega lastniškega temeljnega kapitala v obsegu, kot bi se znesek priznal za temeljni kapital v skladu z nacionalnimi ukrepi za prenos za točke (a) do (ca) člena 57 Direktive 2006/48/ES.
Institutions shall apply the following to the residual amount of holdings of own Common Equity Tier 1 instruments referred to in point (f) of Article 36(1):
Institucije za preostali znesek deležev v lastne instrumente navadnega lastniškega temeljnega kapitala iz člena 36(1)(f) uporabljajo naslednje:
the amount of direct holdings is deducted from Tier 1 items;
znesek neposrednih deležev se odbije od postavk temeljnega kapitala;
the amount of indirect and synthetic holdings, including own Common Equity Tier 1 instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, is not deducted and is subject to a risk weight in accordance with Chapter 2 or 3 of Title II of Part Three and to the requirements laid down in Title IV of Part Three, as applicable.
znesek posrednih in sintetičnih deležev, vključno z instrumenti navadnega lastniškega temeljnega kapitala, ki bi jih institucija lahko bila obvezana kupiti na podlagi obstoječe ali pogojne pogodbene obveznosti, se ne odbije in se zanj uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zanj veljajo zahteve iz naslova IV dela 3, kot je ustrezno.
Institutions shall apply the following to the residual amount of holdings of Common Equity Tier 1 instruments of a financial sector entity where the institution has reciprocal cross holdings with that entity referred to in point (g) of Article 36(1):
Če ima institucija vzajemni navzkrižni delež s subjektom iz točke (g) člena 36(1), institucije za preostali znesek deleža instrumentov navadnega lastniškega temeljnega kapitala subjekta finančnega sektorja uporabijo naslednje:
where an institution does not have a significant investment in that financial sector entity, the amount of its holding of the Common Equity Tier 1 instruments of that entity is treated as falling under point (h) of Article 36(1);
če institucija v tem subjektu finančnega sektorja nima pomembne naložbe, se znesek njenega deleža v instrumentih navadnega lastniškega temeljnega kapitala zadevnega subjekta obravnava kot znesek iz točke (h) člena 36(1);
where an institution has a significant investment in that financial sector entity, the amount of its holdings of Common Equity Tier 1 instruments of that entity is treated as falling under point (i) of Article 36(1).
če ima institucija v tem subjektu finančnega sektorja pomembno naložbo, se znesek njenega deleža v instrumentih navadnega lastniškega temeljnega kapitala zadevnega subjekta obravnava kot znesek iz točke (i) člena 361).
Institutions shall apply the following to the residual amounts of items referred to in point (h) of Article 36(1):
Institucije za preostale zneske postavk iz točke (h) člena 36(1) uporabljajo naslednje:
Institutions shall apply the following to the residual amounts of the items referred to in point (i) of Article 36(1):
Institucije za preostale zneske postavk iz točke (i) člena 36(1) uporabljajo naslednje:
Article 473
člen 473
Introduction of amendments to IAS 19
Uvedba sprememb mednarodnega računovodskega standarda 19
By way of derogation from Article 481 during the period from 1 January 2014 until 31 December 2018, competent authorities may permit institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 to add to their Common Equity Tier 1 capital the applicable amount in accordance with paragraph 2 or 3 of this Article, as applicable, multiplied by the factor applied in accordance with paragraph 4.
Z odstopanjem od člena 481 lahko pristojni organi v obdobju od 1. januarja 2014 do 31. decembra 2018 institucijam, ki pripravljajo svoje računovodske izkaze skladno z mednarodnimi računovodskimi standardi, sprejetimi v skladu s postopkom iz člena 6(2) Uredbe (ES) št. 1606/2002, dovolijo da k svojemu navadnemu lastniškemu temeljnemu kapitalu dodajo ustrezen znesek v skladu z odstavkom 2 ali 3 tega člena, kot je ustrezno, ki ga pomnožijo s faktorjem, v skladu z odstavkom 4.
The applicable amount shall be calculated by deducting from the sum derived in accordance with point (a) the sum derived in accordance with point (b):
Ustrezni znesek se izračuna tako, da se od zneska, izračunanega v skladu z (a), odbije znesek, izračunan v skladu z (b):
institutions shall determine the values of the assets of their defined benefit pension funds or plans, as applicable, in accordance with Regulation (EC) No 1126/2008 [33] as amended by Regulation (EU) No 1205/2011 [34].
institucije v skladu z Uredbo (ES) št. 1126/2008 [33] določijo vrednosti sredstev svojih pokojninskih skladov ali načrtov z določenimi pravicami, kot so bile spremenjene z Uredbo (EU) št. 1205/2011 [34].
Institutions shall then deduct from the values of these assets the values of the obligations under the same funds or plans determined according to the same accounting rules;
Nato od vrednosti teh sredstev odbijejo vrednosti obveznosti iz istih skladov ali načrtov, določene v skladu z istimi računovodskimi pravili;
institutions shall determine the values of the assets of their defined pension funds or plans, as applicable, according to the rules set out in Regulation (EC) No 1126/2008.
institucije določijo vrednosti sredstev svojih pokojninskih skladov ali načrtov z določenimi pravicami v skladu s pravili iz Uredbe (ES) št. 1126/2008.
Institutions shall then deduct from the values of those assets, the values of the obligations under the same funds or plans determined according to the same accounting rules.
Nato od vrednosti teh sredstev odbijejo vrednosti obveznosti iz istih skladov ali načrtov, določene v skladu z istimi računovodskimi pravili.
The amount determined in accordance with paragraph 2 shall be limited to the amount not required to be deducted from own funds, prior to 1 January 2014, under national transposition measures of Directive 2006/48/EC, insofar as those national transposition measures would be eligible for the treatment set out in Article 481 of this Regulation in the Member State concerned.
Znesek, določen v skladu z odstavkom 2, je omejen na znesek, ki ga pred 1. januarja 2014 ni bilo treba odbiti od kapitala v skladu z nacionalnimi ukrepi za prenos Direktive 2006/48/ES, če bi ti nacionalni ukrepi za prenos v zadevni državi članici izpolnjevali pogoje za obravnavo iz člena 481 te uredbe.
The following factors apply:
Uporabljajo se naslednji faktorji:
1 in the period from 1 January 2014 to 31 December 2014;
1 v obdobju od 1. januarja 2014 do 31. decembra 2014;
0,8 in the period from 1 January 2015 to 31 December 2015;
0,8 v obdobju od 1. januarja 2015 do 31. decembra 2015;
0,6 in the period from 1 January 2016 to 31 December 2016;
0,6 v obdobju od 1. januarja 2016 do 31. decembra 2016;
0,4 in the period from 1 January 2017 to 31 December 2017;
0,4 v obdobju od 1. januarja 2017 do 31. decembra 2017;
0,2 in the period from 1 January 2018 to 31 December 2018.
0,2 v obdobju od 1. januarja 2018 do 31. decembra 2018.
Institutions shall disclose the values of assets and liabilities in accordance with paragraph 2 in their published financial statements.
Institucije razkrijejo vrednosti sredstev in obveznosti, izračunane v skladu z odstavkom 2, v svojih objavljenih računovodskih izkazih.
Article 474
člen 474
By way of derogation from Article 56, during the period from 1 January 2014 to 31 December 2017, the following shall apply:
Z odstopanjem od člena 56 v obdobju od 1. januarja 2014 do 31. decembra 2017 velja naslednje:
institutions shall deduct from Additional Tier 1 items the applicable percentage specified in Article 478 of the amounts required to be deducted pursuant to Article 56;
institucije od postavk dodatnega temeljnega kapitala odbijejo veljavni odstotek iz člena 478 od zneskov, ki jih je treba odbiti v skladu s členom 56;
institutions shall apply the requirements laid down in Article 475 to the residual amounts of the items required to be deducted pursuant to Article 56.
institucije uporabijo zahteve iz člena 475 za preostale zneske postavk, ki jih je treba odbiti v skladu s členom 56.
Article 475
člen 475
Items not deducted from Additional Tier 1 items
Postavke, ki se ne odbijejo od postavk dodatnega temeljnega kapitala
By way of derogation from Article 56, during the period from 1 January 2014 to 31 December 2017, the requirements laid down in this Article shall apply to the residual amounts referred to in point (b) of Article 474.
Z odstopanjem od člena 53 se v obdobju od 1. januarja 2014 do 31. decembra 2017 zahteve iz tega člena uporabljajo za preostale zneske iz točke (b) člena 454.
Institutions shall apply the following to the residual amount of the items referred to in point (a) of Article 56:
Institucije za preostale zneske postavk iz točke (a) člena 56 uporabljajo naslednje:
direct holdings of own Additional Tier 1 instruments are deducted at book value from Tier 1 items;
neposredni deleži v lastne instrumente dodatnega temeljnega kapitala se po knjigovodski vrednosti odbijejo od postavk temeljnega kapitala;
indirect and synthetic holdings of own Additional Tier 1 instruments, including own Additional Tier 1 instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, are not deducted and are risk weighted in accordance with Chapter 2 or 3 of Title II of Part Three and subject to the requirements of Title IV of Part Three, as applicable.
posredni in sintetični deleži v lastne instrumente dodatnega temeljnega kapitala, vključno z lastnimi instrumenti dodatnega temeljnega kapitala, ki bi jih institucija lahko bila obvezana kupiti na podlagi obstoječe ali pogojne pogodbene obveznosti, se ne odbijejo in se zanje uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zanje veljajo zahteve iz naslova IV dela 3, kot je ustrezno.
Institutions shall apply the following to the residual amount of the items referred to in point (b) of Article 56:
Institucije za preostale zneske postavk iz točke (b) člena 56 uporabljajo naslednje:
where an institution does not have a significant investment in a financial sector entity with which it has reciprocal cross holdings, the amount of its direct, indirect and synthetic holdings of those Additional Tier 1 instruments of that entity is treated as falling within point (c) of Article 56;
če institucija nima pomembne naložbe v subjektu finančnega sektorja, s katero ima vzajemni navzkrižni delež, se znesek neposrednih, posrednih in sintetičnih deležev teh instrumentov dodatnega temeljnega kapitala zadevnega subjekta obravnava kot znesek iz točke (c) člena 56;
where the institution has a significant investment in a financial sector entity with which it has reciprocal cross holdings, the amount of its direct, indirect and synthetic holdings of those Additional Tier 1 instruments of that entity is treated as falling within point (d) of Article 56.
če ima institucija pomembno naložbo v subjektu finančnega sektorja, s katero ima vzajemni navzkrižni delež, se znesek neposrednih, posrednih in sintetičnih deležev teh instrumentov dodatnega temeljnega kapitala zadevnega subjekta obravnava kot znesek iz točke (d) člena 56.
Institutions shall apply the following to the residual amount of the items referred to in points (c) and (d) of Article 56:
Institucije za preostale zneske postavk iz točk (c) in (d) člena 56 uporabljajo naslednje:
the amount relating to direct holdings required to be deducted in accordance with points (c) and (d) of Article 56 are deducted half from Tier 1 items and half from Tier 2 items;
polovica zneska, ki se nanaša na neposredne deleže, ki ga je treba odbiti v skladu s točkama (c) in (d) člena 56, se odbije od postavk temeljnega kapitala, druga polovica pa od postavk dodatnega kapitala;
the amount relating to indirect and synthetic holdings required to be deducted in accordance with points (c) and (d) of Article 56 shall not be deducted and shall be subject to a risk weight in accordance with Chapter 2 or 3 of Title II of Part Three and to the requirements of Title IV of Part Three, as applicable.
znesek, ki se nanaša na posredne in sintetične deleže, ki ga je treba odbiti v skladu s točkama (c) in (d) člena 56, se ne odbije in se zanj uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zanj veljajo zahteve iz naslova IV dela 3, kot je ustrezno.
Article 476
člen 476
By way of derogation from Article 66, during the period from 1 January 2014 to 31 December 2017, the following shall apply:
Z odstopanjem od člena 66 v obdobju od 1. januarja 2014 do 31. decembra 2017 velja naslednje:
institutions shall deduct from Tier 2 items the applicable percentage specified in Article 478 of the amounts required to be deducted pursuant to Article 66;
institucije od postavk dodatnega kapitala odbijejo veljavni odstotek iz člena 478 od zneskov, ki jih je treba odšteti v skladu s členom 66;
institutions shall apply the requirements laid down in Article 477 to the residual amounts required to be deducted pursuant to Article 66.
institucije uporabijo zahteve iz člena 477 za preostale zneske, ki jih je treba odbiti v skladu s členom 66.
Article 477
člen 477
By way of derogation from Article 66, during the period from 1 January 2014 to 31 December 2017, the requirements laid down in this Article shall apply to the residual amounts referred to in point (b) of Article 476.
Z odstopanjem od člena 66 se v obdobju od 1. januarja 2014 do 31. decembra 2017 zahteve iz tega člena uporabljajo za preostale zneske iz točke (b) člena 476.
Institutions shall apply the following to the residual amount of items referred to in point (a) of Article 66:
Institucije za preostale zneske postavk iz točke (a) člena 66 uporabljajo naslednje:
direct holdings of own Tier 2 instruments are deducted at book value from Tier 2 items;
neposredni deleži v lastne instrumente dodatnega kapitala se po knjigovodski vrednosti odbijejo od postavk dodatnega kapitala;
indirect and synthetic holdings of own Tier 2 instruments, including own Tier 2 instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation are not deducted and are risk weighted in accordance with Chapter 2 or 3 of Title II of Part Three and subject to the requirements of Title IV of Part Three, as applicable.
posredni in sintetični deleži v lastne instrumente dodatnega kapitala, vključno z lastnimi instrumenti dodatnega kapitala, ki bi jih institucija lahko bila obvezana kupiti na podlagi obstoječe ali pogojne pogodbene obveznosti, se ne odbijejo in se zanje uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zanje veljajo zahteve iz naslova IV dela 3, kot je ustrezno.
Institutions shall apply the following to the residual amount of the items referred to in point (b) of Article 66:
Institucije za preostale zneske postavk iz točke (b) člena 66 uporabljajo naslednje:
where an institution does not have a significant investment in a financial sector entity with which it has reciprocal cross holdings, the amount of its direct, indirect and synthetic holdings of the Tier 2 instruments of that entity is treated as falling within point (c) of Article 66;
če institucija nima pomembne naložbe v subjektu finančnega sektorja, s katero ima vzajemni navzkrižni delež, se znesek neposrednih, posrednih in sintetičnih deležev instrumentov dodatnega kapitala zadevnega subjekta obravnava kot znesek iz točke (c) člena 66;
where the institution has a significant investment in a financial sector entity with which it has reciprocal cross holdings, the amount of direct, indirect and synthetic holdings of the Tier 2 instruments of that financial sector entity are treated as falling within point (d) of Article 66.
če ima institucija pomembno naložbo v subjektu finančnega sektorja, s katero ima vzajemni navzkrižni delež, se znesek neposrednih, posrednih in sintetičnih deležev instrumentov dodatnega kapitala zadevnega subjekta obravnava kot znesek iz točke (d) člena 66.
Institutions shall apply the following to the residual amount of the items referred to in points (c) and (d) of Article 66:
Institucije za preostale zneske postavk iz točk (c) in (d) člena 66 uporabljajo naslednje:
the amount relating to direct holdings that is required to be deducted in accordance with points (c) and (d) of Article 66 is deducted half from Tier 1 items and half from Tier 2 items;
polovica zneska, ki se nanaša na neposredne deleže, ki ga je treba odbiti v skladu s točkama (c) in (d) člena 66, se odbije od postavk temeljnega kapitala, druga polovica pa od postavk dodatnega kapitala;
the amount relating to indirect and synthetic holdings that is required to be deducted in accordance with points (c) and (d) of Article 66 is not be deducted and is subject to a risk weight under Chapter 2 or 3 of Title II of Part Three and the requirements laid down in Title IV of Part Three, as applicable.
znesek, ki se nanaša na posredne in sintetične deleže, ki ga je treba odbiti v skladu s točkama (c) in (d) člena 66, se ne odbije in se zanj uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zanj veljajo zahteve iz naslova IV dela 3, kot je ustrezno.
Applicable percentages for deduction
Veljavni odstotki za odbitek
Article 478
člen 478
Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items
Veljavni odstotki za odbitek od postavk navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala in dodatnega kapitala
The applicable percentage for the purposes of Article 468(4), points (a) and (c) of Article 469(1), point (a) of Article 474 and point (a) of Article 476 shall fall within the following ranges:
Odstotek, ki se uporabi za namene člena 468(4), člena 469(1)(a) in (c), člena 474(a) in člena 476(a), se uvršča v naslednje razpone:
20 % to 100 % for the period from 1 January 2014 to 31 December 2014;
od 20 % do 100 % v obdobju od 1. januarja 2014 do 31. decembra 2014;
40 % to 100 % for the period from 1 January 2015 to 31 December 2015;
od 40 % do 100 % v obdobju od 1. januarja 2015 do 31. decembra 2015;
60 % to 100 % for the period from 1 January 2016 to 31 December 2016;
od 60 % do 100 % v obdobju od 1. januarja 2016 do 31. decembra 2016;
By way of derogation from paragraph 1, for the items referred in point (c) of Article 36(1) that existed prior to …, the applicable percentage for the purpose of point (c) of Article 469(1) shall fall within the following ranges:
Z odstopanjem od odstavka 1, se za postavke iz točke (c) člena 36(1), ki so obstajale že pred …, veljavni odstotek, ki se uporabi za namen točke (c) člena 469(1), uvršča v naslednje razpone:
0 % to 100 % for the period from 1 January 2014 to 2 January 2015;
od 0 % do 100 % v obdobju od 2. januarja 2015;
10 % to 100 % for the period from 2 January 2015 to 2 January 2016;
od 10 % do 100 % v obdobju od 2. januarja 2015 do 2. januarja 2016;
20 % to 100 % for the period from 2 January 2016 to 2 January 2017;
od 20 % do 100 % v obdobju od 2. januarja 2016 do 2. januarja 2017;
30 % to 100 % for the period from 2 January 2017 to 2 January 2018;
od 30 % do 100 % v obdobju od 2. januarja 2017 do 2. januarja 2018;
40 % to 100 % for the period from 2 January 2018 to 2 January 2019;
od 40 % do 100 % v obdobju od 2. januarja 2018 do 2. januarja 2019;
50 % to 100 % for the period from 2 January 2019 to 2 January 2020;
od 50 % do 100 % v obdobju od 2. januarja 2019 do 2. januarja 2020;
60 % to 100 % for the period from 2 January 2020 to 2 January 2021;
od 60 % do 100 % v obdobju od 2. januarja 2020 do 2. januarja 2021;
70 % to 100 % for the period from 2 January 2021 to 2 January 2022;
od 70 % do 100 % v obdobju od 2. januarja 2021 do 2. januarja 2022;
80 % to 100 % for the period from 2 January 2022 to 2 January 2023;
od 80 % do 100 % v obdobju od 2. januarja 2022 do 2. januarja 2023;
90 % to 100 % for the period from 2 January 2023 to 2 January 2024.
od 90 % do 100 % v obdobju od 2. januarja 2023 do 2. januarja 2024.
Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 for each of the following deductions:
Pristojni organi določijo in objavijo veljavni odstotek v razponih iz odstavkov 1 in 2 za vsakega od naslednjih odbitkov:
the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;
posamezni odbitki, ki se zahtevajo v skladu s točkami (a) do (h) člena 36(1), razen odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček in izhajajo iz začasnih razlik;
the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;
celotni znesek odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček in izhajajo iz začasnih razlik, ter postavke iz točke (i) člena 36(1), ki ga je treba odšteti v skladu s členom 48,;
each deduction required pursuant to points (b) to (d) of Article 56;
vsak odbitekzahtevan v skladu s točkami (b) do (d) člena 56;
each deduction required pursuant to points (b) to (d) of Article 66.
vsak odbitek zahtevan v skladu s točkami (b) do (d) člena 66.
Minority interest and Additional Tier 1 and Tier 2 instruments issued by subsidiaries
Manjšinski deleži ter instrumenti dodatnega temeljnega kapitala in dodatnega kapitala, izdani s strani podrejenih družb
Article 479
člen 479
Recognition in consolidated Common Equity Tier 1 capital of instruments and items that do not qualify as minority interests
Priznavanje instrumentov in postavk v konsolidiranem navadnem lastniškem temeljnem kapitalu, ki se ne štejejo za manjšinske deleže
By way of derogation from Title II of Part Two, during the period from 1 January 2014 to 31 December 2017, recognition in consolidated own funds of the items that would qualify as consolidated reserves in accordance with national transposition measures for Article 65 of Directive 2006/48/EC that do not qualify as consolidated Common Equity Tier 1 capital for any of the following reasons shall be determined by the competent authorities in accordance with paragraphs 2 and 3 of this Article:
Z odstopanjem od naslova II dela 2 pristojni organi v skladu z odstavkoma 2 in 3 tega člena v obdobju od 1. januarja 2014 do 31. decembra 2017 odločijo glede priznanja postavk v konsolidiranem kapitalu, ki bi se uvrstile med konsolidacijske rezerve v skladu z nacionalnimi ukrepi za prenos skladno s členom 65 Direktive 2006/48/ES in ki ne štejejo za navadni lastniški temeljni kapital iz katerega koli od naslednjih razlogov:
the instrument does not qualify as a Common Equity Tier 1 instrument, and the related retained earnings and share premium accounts consequently do not qualify as consolidated Common Equity Tier 1 items;
instrument ne šteje med instrumente navadnega lastniškega temeljnega kapitala in posledično z njimi povezani zadržani dobički in vplačani presežki kapitala ne štejejo za postavke konsolidiranega navadnega lastniškega temeljnega kapitala;
the items do not qualify as a result of Article 81(2);
postavka ne izpolnjuje zahteviz člena 81(2);