natgillin/translations-raw huggingface dataset:
Where a depositary has delegated its custody functions to a third party in accordance with Article 21(11) of Directive 2011/61/EU, the monitoring of the third party’s compliance with its segregation obligations shall ensure that the financial instruments belonging to its clients are protected from any insolvency of that third party.
Če je depozitar naloge hrambe prenesel na tretjo osebo v skladu s členom 21(11) Direktive 2011/61/EU, spremljanje, ali tretja oseba izpolnjuje obveznosti ločevanja, zagotovi, da so finančni instrumenti, ki pripadajo njegovi stranki, zaščiteni pred morebitno insolventnostjo navedene tretje osebe.
If, according to the applicable law, including in particular the law relating to property or insolvency, the requirements laid down in paragraph 1 are not sufficient to achieve that objective, the depositary shall assess what additional arrangements are to be made in order to minimise the risk of loss and maintain an adequate standard of protection.
Če v skladu z veljavno zakonodajo, vključno zlasti z zakonodajo v zvezi s premoženjem ali insolventnostjo, zahteve iz odstavka 1 ne zadoščajo za dosego navedenega cilja, depozitar oceni, kakšne dodatne ukrepe je treba sprejeti, da se čim bolj zmanjša tveganje izgube in ohrani ustrezen standard zaščite.
Paragraphs 1, and 2 shall apply mutatis mutandis when the third party, to whom safe-keeping functions are delegated in accordance with Article 21(11) of Directive 2011/61/EU, has decided to delegate all or part of its safe-keeping functions to another third party pursuant to the third subparagraph of Article 21(11) of Directive 2011/61/EU.
Odstavka 1 in 2 se smiselno uporabljata, če se je tretja oseba, na katero se prenesejo naloge hrambe v skladu s členom 21(11) Direktive 2011/61/EU, odločila, da vse ali del svojih nalog hrambe prenese na drugo tretjo osebo v skladu s tretjim pododstavkom člena 21(11) Direktive 2011/61/EU.
Loss of financial instruments, liability discharge and objective reasons
Izguba finančnih instrumentov, razrešitev odgovornosti in objektivni razlogi
(Article 21(12) and (13) of Directive 2011/61/EU)
(člen 21(12) in (13) Direktive 2011/61/EU)
Loss of a financial instrument held in custody
Izguba finančnega instrumenta, ki se hrani
A loss of a financial instrument held in custody within the meaning of Article 21(12) of Directive 2011/61/EU shall be deemed to have taken place when, in relation to a financial instrument held in custody by the depositary or by a third party to whom the custody of financial instruments held in custody has been delegated, any of the following conditions is met:
Do izgube finančnega instrumenta, ki se hrani v smislu člena 21(12) Direktive 2011/61/EU, pride, če je v povezavi s finančnim instrumentom, ki ga hrani depozitar ali tretja oseba, na katero je bila prenesena hramba finančnih instrumentov, ki se hranijo, izpolnjen kateri koli od naslednjih pogojev:
a stated right of ownership of the AIF is demonstrated not to be valid because it either ceased to exist or never existed;
za izjavljeno lastninsko pravico AIS se dokaže, da ni veljavna, ker je prenehala obstajati ali nikoli ni obstajala;
the AIF has been definitively deprived of its right of ownership over the financial instrument;
AIS je bila dokončno odvzeta lastninska pravica nad finančnim instrumentom;
the AIF is definitively unable to directly or indirectly dispose of the financial instrument.
AIS je dokončno nesposoben neposredno ali posredno odtujiti finančni instrument.
The ascertainment by the AIFM of the loss of a financial instrument shall follow a documented process readily available to the competent authorities.
UAIS določi, da je prišlo do izgube finančnega instrumenta, z dokumentiranim postopkom, ki je na voljo pristojnim organom.
Once a loss is ascertained, it shall be notified immediately to investors in a durable medium.
Ko se ugotovi izguba, se o tem takoj obvesti vlagatelje na trajnem nosilcu podatkov.
A financial instrument held in custody shall not be deemed to be lost within the meaning of Article 21(12) of Directive 2011/61/EU where an AIF is definitively deprived of its right of ownership in respect of a particular instrument, but this instrument is substituted by or converted into another financial instrument or instruments.
Finančni instrument, ki se hrani, ne šteje za izgubljenega v smislu člena 21(12) Direktive 2011/61/EU, če je AIS dokončno odvzeta lastninska pravica v zvezi z določenim instrumentom, vendar se ta instrument zamenja ali pretvori v drug finančni instrument ali instrumente.
In the event of insolvency of the third party to whom the custody of financial instruments held in custody has been delegated, the loss of a financial instrument held in custody shall be ascertained by the AIFM as soon as one of the conditions listed in paragraph 1 is met with certainty.
V primeru insolventnosti tretje osebe, na katero se je prenesla hramba finančnih instrumentov, ki se jih hrani, UAIS določi, da je prišlo do izgube finančnega instrumenta, ki se hrani, takoj ko je z gotovostjo izpolnjen eden od pogojev iz odstavka 1.
There shall be certainty as to whether any of the conditions set out in paragraph 1 is fulfilled at the latest at the end of the insolvency proceedings.
Gotovost, da je izpolnjen eden od pogojev iz odstavka 1, nastopi najkasneje ob koncu postopkov zaradi insolventnosti.
The AIFM and the depositary shall monitor closely the insolvency proceedings to determine whether all or some of the financial instruments entrusted to the third party to whom the custody of financial instruments has been delegated are effectively lost.
UAIS in depozitar skrbno spremljata postopke zaradi insolventnosti, da določita, ali so vsi ali nekateri finančni instrumenti, zaupani tretji osebi, na katero je bila prenesena hramba finančnih instrumentov, dejansko izgubljeni.
A loss of a financial instrument held in custody shall be ascertained irrespective of whether the conditions listed in paragraph 1 are the result of fraud, negligence or other intentional or non-intentional behaviour.
Izguba finančnega instrumenta, ki se hrani, se določi ne glede na to, ali so pogoji iz odstavka 1 posledica goljufije, malomarnosti ali drugega namernega ali nenamernega ravnanja.
Liability discharge under Article 21(12) of Directive 2011/61/EU
Razrešitev odgovornosti iz člena 21(12) Direktive 2011/61/EU
A depositary’s liability under the second subparagraph of Article 21(12) of Directive 2011/61/EU shall not be triggered provided the depositary can prove that all the following conditions are met:
Depozitarjeva odgovornost iz drugega pododstavka člena 21(12) Direktive 2011/61/EU se ne sproži, če lahko depozitar dokaže, da so izpolnjeni vsi naslednji pogoji:
the event which led to the loss is not the result of any act or omission of the depositary or of a third party to whom the custody of financial instruments held in custody in accordance with point (a) of Article 21(8) of Directive 2011/61/EU has been delegated;
dogodek, ki je privedel do izgube, ni posledica kakršnega koli dejanja ali opustitve depozitarja ali tretje osebe, na katero je bila prenesena hramba finančnih instrumentov, ki se hranijo, v skladu s točko (a) člena 21(8) Direktive 2011/61/EU;
the depositary could not have reasonably prevented the occurrence of the event which led to the loss despite adopting all precautions incumbent on a diligent depositary as reflected in common industry practice;
depozitar ne bi mogel preprečiti nastopa dogodka, ki je privedel do izgube kljub temu, da je sprejel vse preventivne ukrepe, ki so dolžnost skrbnega depozitarja v skladu z običajno prakso v sektorju;
despite rigorous and comprehensive due diligence, the depositary could not have prevented the loss.
depozitar kljub strogim in izčrpnim ukrepom za zagotavljanje primerne skrbnosti ni mogel preprečiti izgube.
This condition may be deemed to be fulfilled when the depositary has ensured that the depositary and the third party to whom the custody of financial instruments held in custody in accordance with point (a) of Article 21(8) of Directive 2011/61/EU has been delegated have taken all of the following actions:
Ta pogoj šteje za izpolnjenega, če je depozitar zagotovil, da sta depozitar in tretja oseba, na katero je bila prenesena hramba finančnih instrumentov, ki se hranijo, v skladu s točko (a) člena 21(8) Direktive 2011/61/EU, sprejela vse naslednje ukrepe:
establishing, implementing, applying and maintaining structures and procedures and insuring expertise that are adequate and proportionate to the nature and complexity of the assets of the AIF in order to identify in a timely manner and monitor on an ongoing basis external events which may result in loss of a financial instrument held in custody;
uvedba, izvajanje, uporaba ter vzdrževanje struktur in postopkov ter zagotavljanje strokovnega znanja, ki so zadostni in sorazmerni z naravo in kompleksnostjo sredstev AIS, da se pravočasno odkrijejo in stalno spremljajo zunanji dogodki, ki lahko privedejo do izgube finančnega instrumenta, ki se hrani;
assessing on an ongoing basis whether any of the events identified under point (i) presents a significant risk of loss of a financial instrument held in custody;
stalno ocenjevanje, ali kateri koli od odkritih dogodkov iz točke (i) predstavlja večje tveganje izgube finančnega instrumenta, ki se hrani;
informing the AIFM of the significant risks identified and taking appropriate actions, if any, to prevent or mitigate the loss of financial instruments held in custody, where actual or potential external events have been identified which are believed to present a significant risk of loss of a financial instrument held in custody.
obveščanje UAIS o večjih ugotovljenih tveganjih in sprejetje ustreznih ukrepov, če obstajajo, za preprečitev ali zmanjšanje izgube finančnih instrumentov, ki se hranijo, če so bili odkriti dejanski ali potencialni zunanji dogodki, za katere se meni, da predstavljajo večje tveganje izgube finančnega instrumenta, ki se hrani.
The requirements referred to in points (a) and (b) of paragraph 1 may be deemed to be fulfilled in the following circumstances:
Zahteve iz točk (a) in (b) odstavka 1 se lahko štejejo za izpolnjene v naslednjih okoliščinah:
natural events beyond human control or influence;
naravni dogodki, ki jih človek ne more nadzorovati ali vplivati nanje;
the adoption of any law, decree, regulation, decision or order by any government or governmental body, including any court or tribunal, which impacts the financial instruments held in custody;
sprejetje zakona, odloka, uredbe, sklepa ali odredbe vlade ali vladnega organa, vključno s sodišči in tribunali, ki vpliva na finančne instrumente, ki se hranijo;
war, riots or other major upheavals.
vojne, izgredi ali drugi večji pretresi.
The requirements referred to in points (a) and (b) of paragraph 1 shall not be deemed to be fulfilled in cases such as an accounting error, operational failure, fraud, failure to apply the segregation requirements at the level of the depositary or a third party to whom the custody of financial instruments held in custody in accordance with point (a) of Article 21(8) of Directive 2011/61/EU has been delegated.
Zahteve iz točk (a) in (b) odstavka 1 se ne štejejo za izpolnjene v primerih, kot so računovodske napake, poslovne napake, goljufije, neizpolnjevanje zahtev po ločevanju na ravni depozitarja ali tretje osebe, na katero je bila prenesena hramba finančnih instrumentov, ki se hranijo, v skladu s točko (a) člena 21(8) Direktive 2011/61/EU.
This Article shall apply mutatis mutandis to the delegate when the depositary has contractually transferred its liability in accordance with Article 21(13) and (14) of Directive 2011/61/EU.
Ta člen se smiselno uporablja za pooblaščenca, če je depozitar pogodbeno prenesel svojo odgovornost v skladu s členom 21(13) in (14) Direktive 2011/61/EU.
Objective reasons for the depositary to contract a discharge of liability
Objektivni razlogi depozitarja za sporazum o razrešitvi odgovornosti
The objective reasons for contracting a discharge pursuant to Article 21(13) of Directive 2011/61/EU shall be:
Objektivni razlogi za sporazum o razrešitvi odgovornosti v skladu s členom 21(13) Direktive 2011/61/EU so:
limited to precise and concrete circumstances characterising a given activity;
omejeni na natančne in konkretne okoliščine, značilne za določeno dejavnost;
consistent with the depositary’s policies and decisions.
skladni z depozitarjevimi politikami in odločitvami.
The objective reasons shall be established each time the depositary intends to discharge itself of liability.
Objektivni razlogi se določijo vsakič, ko se namerava depozitar razrešiti odgovornosti.
The depositary shall be deemed to have objective reasons for contracting the discharge of its liability in accordance with Article 21(13) of Directive 2011/61/EU when the depositary can demonstrate that it had no other option but to delegate its custody duties to a third party.
Za depozitarja se šteje, da ima objektivne razloge za sporazum o razrešitvi odgovornosti v skladu s členom 21(13) Direktive 2011/61/EU, če lahko dokaže, da ni imel druge možnosti, kot da svoje dolžnosti hrambe prenese na tretjo osebo.
In particular, this shall be the case where:
To velja zlasti v primeru, da:
the AIFM insists on maintaining an investment in a particular jurisdiction despite warnings by the depositary as to the increased risk this presents.
UAIS vztraja pri tem, da naložba ostane v določeni jurisdikciji kljub opozorilom depozitarja o večjem tveganju, ki ga to ravnanje predstavlja.
TRANSPARENCY REQUIREMENTS, LEVERAGE, RULES RELATING TO THIRD COUNTRIES AND EXCHANGE OF INFORMATION ON THE POTENTIAL CONSEQUENCES OF AIFM ACTIVITY
ZAHTEVE GLEDE PREGLEDNOSTI, FINANČNI VZVOD, PRAVILA V ZVEZI S TRETJIMI DRŽAVAMI IN IZMENJAVA INFORMACIJ O MOREBITNIH POSLEDICAH DEJAVNOSTI UAIS
Annual report, disclosure to investors and reporting to competent authorities
Letno poročilo, razkritja vlagateljem in poročanje pristojnim organom
(Article 22(2)(a) to (e) and Articles 23(4) and 24(1)of Directive 2011/61/EU)
(člen 22(2)(a) do (e), člen 23(4) in člen 24(1) Direktive 2011/61/EU)
General principles for the annual report
Splošna načela za letno poročilo
All information provided in the annual report, including the information specified in this Section, shall be presented in a manner that provides materially relevant, reliable, comparable and clear information.
Vse informacije v letnem poročilu, vključno z informacijami iz tega oddelka, se predstavijo na način, ki zagotavlja ustrezne, zanesljive, primerljive in jasne informacije.
The annual report shall contain the information investors need in relation to particular AIF structures.
Letno poročilo vsebuje informacije, ki jih vlagatelji potrebujejo v zvezi z določenimi strukturami AIS.
Content and format of the balance sheet or statement of assets and liabilities and of the income and expenditure account
Vsebina in oblika bilance stanja ali izkaza sredstev in obveznosti ter izkaza prihodkov in izdatkov
The balance sheet or statement of assets and liabilities shall contain at least the following elements and underlying line items in accordance with point (a) of Article 22(2) of Directive 2011/61/EU:
Bilanca stanja ali izkaz sredstev in obveznosti vsebuje najmanj naslednje elemente in osnovne vrstične postavke v skladu s točko (a) člena 22(2) Direktive 2011/61/EU:
‘assets’ comprising the resources controlled by the AIF as a result of past events and from which future economic benefits are expected to flow to the AIF.
„sredstva“, ki jih obvladuje AIS kot rezultat preteklih dogodkov in iz katerih naj bi v AIS pritekale prihodnje gospodarske koristi.
Assets shall be sub-classified according to the following line items:
Sredstva se nadalje razvrstijo glede na naslednje postavke:
‘investments’, including, but not limited to, debt and equity securities, real estate and property and derivatives;
„naložbe“, ki med drugim vključujejo dolžniške in lastniške vrednostne papirje, nepremičnine in premoženje ter izvedene finančne instrumente;
‘cash and cash equivalents’, including, but not limited to, cash-in-hand, demand deposits and qualifying short-term liquid investments;
„denarna sredstva in njihove ustreznike“, ki med drugim vključujejo denar v blagajni, vloge na vpogled in ustrezne kratkoročne likvidne naložbe;
‘receivables’, including, but not limited to, amounts receivable in relation to dividends and interest, investments sold, amounts due from brokers and ‘prepayments’, including, but not limited to, amounts paid in advance in relation to expenses of the AIF;
„terjatve“, ki med drugim vključujejo terjatve v zvezi z dividendami in obrestmi, prodane naložbe, terjatve do posrednikov in „predplačila“, med drugim vključno z vnaprej plačanimi zneski v zvezi z odhodki AIS;
‘liabilities’, comprising present obligations of the AIF arising from past events, the settlement of which is expected to result in an outflow from the AIF of resources embodying economic benefits.
„obveznosti do virov sredstev“, ki obsegajo sedanje obveznosti AIS, ki izhajajo iz preteklih dogodkov in katerih poravnava naj bi privedla do odlivov dejavnikov, ki omogočajo gospodarske koristi.
Liabilities shall be sub-classified according to the following line items:
Obveznosti do virov sredstev se nadalje razvrstijo glede na naslednje postavke:
‘payables’, including, but not limited to, amounts payable in relation to the purchase of investments or redemption of units or shares in the AIF and amounts due to brokers and ‘accrued expenses’, including, but not limited to, liabilities for management fees, advisory fees, performance fees, interest and other expenses incurred in the course of operations of the AIF;
„obveznosti“, ki med drugim vključujejo obveznosti v zvezi z nakupom naložb ali odkupom enot ali deležev v AIS in obveznosti do posrednikov ter „vnaprej vračunane odhodke“, med drugim vključno z obveznostmi za nadomestila za upravljanje ter svetovanje, provizijami za uspešnost, obrestmi in drugimi odhodki, ki nastanejo v okviru poslovanja AIS;
‘borrowings’, including, but not limited to, amounts payable to banks and other counterparties;
„posojila“, ki med drugim vključujejo obveznosti do bank in drugih nasprotnih strank;
‘other liabilities’, including, but not limited to, amounts due to counterparties for collateral on return of securities loaned, deferred income and dividends and distributions payable;
„druge obveznosti“, ki med drugim vključujejo obveznosti do nasprotnih strank za zavarovanje ob vračilu posojenih vrednostnih papirjev, odložene prihodke ter obveznosti za dividende in izplačila;
‘net assets’, representing the residual interest in the assets of the AIF after deducting all its liabilities.
„čista sredstva“, ki predstavljajo preostali delež v sredstvih AIS po odštetju vseh njegovih obveznosti.
The income and expenditure account shall contain at least the following elements and underlying line items:
Izkaz prihodkov in izdatkov vsebuje najmanj naslednje elemente in osnovne vrstične postavke:
‘income’, representing any increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in net assets other than those relating to contributions from investors.
„prihodke“, ki predstavljajo kakršna koli povečanja gospodarskih koristi v obračunskem obdobju v obliki prilivov ali povečanja sredstev oziroma zmanjšanja obveznosti do virov sredstev, ki privedejo do povečanja čistih sredstev, razen tistih, povezanih z vplačili vlagateljev.
Income shall be sub-classified according to the following line items:
Prihodki se nadalje razvrstijo glede na naslednje postavke:
‘investment income’, which can be further sub-classified as follows:
„prihodki od naložb“, ki se lahko nadalje razvrstijo, kot sledi:
‘dividend income’, relating to dividends on equity investments to which the AIF is entitled,
„prihodki od dividend“, ki se nanašajo na dividende iz kapitalskih naložb, do katerih je upravičen AIS,
‘interest income’, relating to interest on debt investments and on cash to which the AIF is entitled,
„prihodki od obresti“, ki se nanašajo na obresti na naložbe v dolg in obresti na denarna sredstva, do katerih je upravičen AIS,
‘rental income’, relating to rental income from property investments to which the AIF is entitled;
„prihodki od najemnin“, ki se nanašajo na prihodke iz naložb v nepremičnine, do katerih je upravičen AIS;
‘realised gains on investments’, representing gains on the disposal of investments;
„iztrženi dobički iz naložb“, ki predstavljajo dobičke pri odtujitvi naložb;
‘other income’ including, but not limited to, fee income from securities loaned and from miscellaneous sources.
„drugi prihodki“, ki med drugim vključujejo prihodke od nadomestil za posojene vrednostne papirje in iz raznih drugih virov;
‘expenses’, representing decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in net assets, other than those relating to distributions to investors.
„odhodke“, ki predstavljajo kakršna koli zmanjšanja gospodarskih koristi v obračunskem obdobju v obliki odlivov ali zmanjšanja sredstev oziroma nastanka obveznosti do virov sredstev, ki privedejo do zmanjšanja čistih sredstev, razen tistih, povezanih z izplačili vlagateljem.
Expenses shall, be sub-classified according to the following line items:
Odhodki se nadalje razvrstijo glede na naslednje postavke:
‘investment advisory or management fees’, representing contractual fees due to the advisor or AIFM,
„nadomestila za investicijsko svetovanje ali upravljanje naložb“, ki predstavljajo pogodbene honorarje, ki pripadajo svetovalcu ali UAIS,
‘other expenses’, including, but not limited to, administration fees, professional fees, custodian fees and interest.
„drugi odhodki“, ki med drugim vključujejo honorarje za upravljanje, poklicne honorarje, honorarje za hrambo in obresti.
Individual items, if material in nature, should be disclosed separately,
Če so pomembne, se posamezne postavke razkrijejo posebej,
‘realised loss on investments’, representing loss on the disposal of investments,
„iztržene izgube iz naložb“, ki predstavljajo izgube pri odtujitvi naložb,
‘unrealised loss on investments’, representing loss on the revaluation of investments;
„neiztržene izgube iz naložb“, ki predstavljajo izgube iz prevrednotenja naložb;
‘net income or expenditure’, representing the excess of income over expenditure or expenditure over income, as applicable.
„čiste prihodke ali odhodke“, ki predstavljajo presežek prihodkov nad odhodki ali odhodkov nad prihodki, kot je smiselno.
The layout, nomenclature and terminology of line items shall be consistent with the accounting standards applicable to or the rules adopted by the AIF, and shall comply with legislation applicable where the AIF is established.
Razporeditev, nomenklatura in terminologija v vrstičnih postavkah so skladni z računovodskimi standardi, ki se uporabljajo za AIS, ali s pravili, ki jih ta sprejme, in izpolnjujejo zahteve veljavne zakonodaje, kjer ima AIS sedež.
Such line items may be amended or extended to ensure compliance with the above.
Take vrstične postavke se lahko spremenijo ali razširijo, da se zagotovi skladnost z navedenim.
Additional line items, headings and subtotals shall be presented when such presentation is relevant to the understanding of an AIF’s financial position in the balance sheet or statement of assets and liabilities or an AIF’s financial performance in the content and format of the income and expenditure account.
Dodatne vrstične postavke, poglavja in vmesni seštevki se predstavijo, če je njihova predstavitev pomembna za razumevanje finančnega položaja AIS glede na bilanco stanja ali izkaz sredstev in obveznosti oziroma finančne uspešnosti AIS glede na vsebino in obliko izkaza prihodkov in izdatkov.
Where relevant additional information shall be presented in the notes to the financial statements.
Če je smiselno, se dodatne informacije predstavijo v pojasnilih k računovodskim izkazom.