natgillin/translations-raw huggingface dataset:
the fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value, including projected cash flows;
presežkov iz prevrednotenja, povezanih z dobički ali izgubami pri varovanju denarnih tokov finančnih instrumentov, ki niso vrednoteni po pošteni vrednosti, vključno z načrtovanimi denarnimi tokovi;
gains or losses on liabilities of the institution that are valued at fair value that result from changes in the own credit standing of the institution;
dobičkov ali izgub, nastalih na podlagi vrednotenja obveznosti institucije po pošteni vrednosti, ki so posledica sprememb v boniteti same institucije;
all fair value gains and losses arising from the institution's own credit risk related to derivative liabilities.
vseh dobičkov in izgub, nastalih zaradi vrednotenja na pošteno vrednost, ki izhajajo iz kreditnega tveganja same institucije v zvezi z izvedenimi finančnimi obveznostmi.
For the purposes of point (c) of paragraph 1, institutions shall not offset the fair value gains and losses arising from the institution's own credit risk with those arising from its counterparty credit risk.
Za namene točke (c) odstavka 1 institucije ne pobotajo dobičkov in izgub, nastalih zaradi vrednotenja na pošteno vrednost, ki izhajajo iz kreditnega tveganja same institucije, s tistimi, ki izhajajo iz kreditnega tveganja njene nasprotne stranke.
Without prejudice to point (b) of paragraph 1, institutions may include the amount of gains and losses on their liabilities in own funds where all the following conditions are met:
Institucije lahko brez poseganja v točko (b) odstavka 1 vključijo znesek dobičkov in izgub iz njihovih obveznosti v kapital, če so izpolnjeni vsi naslednji pogoji:
the liabilities are in the form of bonds as referred to in Article 52(4) of Directive 2009/65/EC;
obveznosti so v obliki obveznic iz člena 52(4) Direktive 2009/65/ES;
the changes in the value of the institution's assets and liabilities are due to the same changes in the institution's own credit standing;
spremembe vrednosti sredstev in obveznosti institucije nastanejo zaradi istih sprememb kot v boniteti same institucije;
there is a close correspondence between the value of the bonds referred to in point (a) and the value of the institution's assets;
med vrednostjo obveznic iz točke (a) in vrednostjo sredstev institucije obstaja/je tesna vez;
it is possible to redeem the mortgage loans by buying back the bonds financing the mortgage loans at market or nominal value.
hipotekarne kredite je mogoče poplačati z odkupom obveznic, s katerimi se financirajo hipotekarni krediti, po tržni ali nominalni vrednosti.
EBA shall develop draft regulatory technical standards to specify what constitutes close correspondence between the value of the bonds and the value of the assets, as referred to in point (c) of paragraph 3.
EBA pripravi osnutek regulativnih tehničnih standardov, v katerih opredeli tesno vez med vrednostjo obveznic in vrednostjo sredstev iz točke (c) odstavka 3.
EBA shall submit those draft regulatory technical standards to the Commission by 30 September 2013.
EBA navedene osnutke regulativnih tehničnih standardov predloži Komisiji do 30. septembra 2013.
Additional value adjustments
Dodatne prilagoditve vrednosti
Institutions shall apply the requirements of Article 105 to all their assets measured at fair value when calculating the amount of their own funds and shall deduct from Common Equity Tier 1 capital the amount of any additional value adjustments necessary.
Institucije pri izračunu zneska kapitala uporabljajo zahteve iz člena 105 za vsa svoja sredstva, merjena po pošteni vrednosti in od navadnega lastniškega temeljnega kapitala odbijejo znesek vseh potrebnih dodatnih prilagoditev vrednosti.
Unrealised gains and losses measured at fair value
Nerealizirani dobički in izgube, merjeni po pošteni vrednosti
Except in the case of the items referred to in Article 33, institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.
Institucije ne izvedejo prilagoditev, da bi iz kapitala izključile nerealizirane dobičke ali izgube, nastale na podlagi vrednotenja svojih sredstev ali obveznosti po pošteni vrednosti, razen v primeru postavk iz člena 33.
Deductions from common equity tier 1 items, exemptions and alternatives
Odbitki od postavk navadnega lastniškega temeljnega kapitala, izjeme in druge možnosti
Deductions from Common Equity Tier 1 items
Odbitki od postavk navadnega lastniškega temeljnega kapitala
Institutions shall deduct the following from Common Equity Tier 1 items:
Institucije od postavk navadnega lastniškega temeljnega kapitala odbijejo:
losses for the current financial year;
izgube tekočega poslovnega leta;
intangible assets;
neopredmetena sredstva;
deferred tax assets that rely on future profitability;
odložene terjatve za davek, ki se nanašajo na prihodnji dobiček;
for institutions calculating risk-weighted exposure amounts using the Internal Ratings Based Approach (the IRB Approach), negative amounts resulting from the calculation of expected loss amounts laid down in Articles 158 and 159;
za institucije, ki izračunavajo zneske tveganju prilagojenih izpostavljenosti z uporabo pristopa na podlagi notranjih bonitetnih ocen (pristop IRB): negativne zneske, ki so rezultat izračuna zneskov pričakovane izgube iz členov 158 in 159;
defined benefit pension fund assets on the balance sheet of the institution;
sredstva pokojninskega sklada z določenimi pravicami v bilanci stanja institucije;
direct, indirect and synthetic holdings by an institution of own Common Equity Tier 1 instruments, including own Common Equity Tier 1 instruments that an institution is under an actual or contingent obligation to purchase by virtue of an existing contractual obligation;
neposredne, posredne in sintetične deleže institucije v lastne instrumente navadnega lastniškega temeljnega kapitala institucije, vključno z lastnimi instrumenti navadnega lastniškega temeljnega kapitala, za katere ima institucija dejansko ali pogojno obveznost nakupa na podlagi obstoječe pogodbene obveznosti;
direct, indirect and synthetic holdings of the Common Equity Tier 1 instruments of financial sector entities where those entities have a reciprocal cross holding with the institution that the competent authority considers to have been designed to inflate artificially the own funds of the institution;
neposredne, posredne in sintetične deleže v instrumente navadnega lastniškega temeljnega kapitala subjektov finančnega sektorja, če imajo ti subjekti vzajemen navzkrižni delež v instituciji, za katerega pristojni organ meni, da je bil oblikovan z namenom umetnega povečanja kapitala institucije;
the applicable amount of direct, indirect and synthetic holdings by the institution of Common Equity Tier 1 instruments of financial sector entities where the institution does not have a significant investment in those entities;
ustrezen znesek neposrednih, posrednih in sintetičnih deležev institucije v instrumente navadnega lastniškega temeljnega kapitala subjektov finančnega sektorja, kadar institucija v teh subjektih nima pomembne naložbe;
the applicable amount of direct, indirect and synthetic holdings by the institution of the Common Equity Tier 1 instruments of financial sector entities where the institution has a significant investment in those entities;
ustrezen znesek neposrednih, posrednih in sintetičnih deležev institucije v instrumente navadnega lastniškega temeljnega kapitala subjektov finančnega sektorja, kadar ima institucija v teh subjektih pomembno naložbo;
the amount of items required to be deducted from Additional Tier 1 items pursuant to Article 56 that exceeds the Additional Tier 1 capital of the institution;
znesek postavk, ki se v skladu s členom 56 odbije od postavk dodatnega temeljnega kapitala v obsegu, ki presega dodatni temeljni kapital institucije;
the exposure amount of the following items which qualify for a risk weight of 1250 %, where the institution deducts that exposure amount from the amount of Common Equity Tier 1 items as an alternative to applying a risk weight of 1250 %:
znesek izpostavljenosti naslednjih postavk, ki izpolnjujejo pogoje za utež tveganja 1250 %, kadar institucija namesto uporabe uteži tveganja 1250 % odbije ta znesek izpostavljenosti od zneska navadnega lastniškega temeljnega kapitala:
qualifying holdings outside the financial sector;
kvalificirani deleži izven finančnega sektorja;
securitisation positions, in accordance with Article 243(1)(b), Article 244(1)(b) and Article 258;
pozicije v listinjenju v skladu s členoma 243(1)(b) in 244(1)(b) ter členom 258;
free deliveries, in accordance with Article 379(3);
proste izročitve v skladu s členom 379(3);
positions in a basket for which an institution cannot determine the risk weight under the IRB Approach, in accordance with Article 153(8);
pozicije v košarici, za katere institucija ne more določiti uteži tveganja v skladu s pristopom IRB, v skladu s členom 153(8);
equity exposures under an internal models approach, in accordance with Article 155(4).
izpostavljenosti iz naslova lastniških instrumentov v okviru pristopa notranjih modelov v skladu s členom 155(4).
any tax charge relating to Common Equity Tier 1 items foreseeable at the moment of its calculation, except where the institution suitably adjusts the amount of Common Equity Tier 1 items insofar as such tax charges reduce the amount up to which those items may be used to cover risks or losses.
vse davčne obremenitve, povezane s postavkami navadnega lastniškega temeljnega kapitala, predvidljive v času izračuna, razen kadar institucija ustrezno prilagodi znesek postavk navadnega lastniškega temeljnega kapitala, in zaradi takšnih davčnih obremenitev zmanjša vrednost, do katere se lahko te postavke uporabijo za kritje tveganj ali izgub.
EBA shall develop draft regulatory technical standards to specify the application of the deductions referred to in points (a), (c), (e), (f), (h), (i) and (l) of paragraph 1 of this Article and related deductions referred to in points (a), (c), (d) and (f) of Article 56 and points (a), (c) and (d) of Article 66.
EBA pripravi osnutke regulativnih tehničnih standardov, v katerih opredeli uporabo odbitkov iz odstavka 1(a), (c), (e), (f), (h), (i) in (l) tega člena ter povezanih odbitkov iz člena 56(a), (c), (d) in (f) in člena 66(a), (c) in (d).
EBA shall develop draft regulatory technical standards to specify the types of capital instruments of financial institutions and, in consultation with the European Supervisory Authority (European Insurance and Occupational Pensions Authority) (EIOPA) established by Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 [26], of third country insurance and reinsurance undertakings, and of undertakings excluded from the scope of Directive 2009/138/EC in accordance with Article 4 of that Directive that shall be deducted from the following elements of own funds:(a) Common Equity Tier 1 items;
EBA pripravi osnutke regulativnih tehničnih standardov, v katerih opredeli vrste kapitalskih instrumentov finančnih institucij ter, v posvetovanjuz Evropskim nadzornim organom (Evropski organ za zavarovanja in poklicne pokojnine) (EIOPA), ustanovljen z Uredbo (EU) št. 1094/2010 Evropskega parlamenta in Sveta z dne 24. novembra 2010 [26], zavarovalnic in pozavarovalnic tretjih držav in družb, izključenih iz področja uporabe Direktive 2009/138/ES v skladu s členom 4 navedene direktive, ki se odbijejo od naslednjih sestavin kapitala:(a) postavk navadnega lastniškega temeljnega kapitala;
Additional Tier 1 items;
postavk dodatnega temeljnega kapitala;
Tier 2 items.
postavk dodatnega kapitala.
Deduction of intangible assets
Odbitek neopredmetenih sredstev
Institutions shall determine the amount of intangible assets to be deducted in accordance with the following:
Institucije določijo znesek neopredmetenih sredstev, ki se odbijejo, v skladu z naslednjim:
the amount to be deducted shall be reduced by the amount of associated deferred tax liabilities that would be extinguished if the intangible assets became impaired or were derecognised under the applicable accounting framework;
znesek, ki se odbije, se zmanjša za znesek z njim povezanih odloženih obveznosti za davek, ki bi se poravnale, če bi bila neopredmetena sredstva oslabljena ali če bi bilo njihovo pripoznanje odpravljeno v skladu z veljavnim računovodskim okvirom;
the amount to be deducted shall include goodwill included in the valuation of significant investments of the institution.
znesek, ki se odbije, vključuje dobro ime, ki se nanaša na vrednotenje pomembnih naložb institucije.
Deduction of deferred tax assets that rely on future profitability
Odbitek odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček
Institutions shall determine the amount of deferred tax assets that rely on future profitability that require deduction in accordance with this Article.
Institucije določijo znesek odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček in jih je treba odbiti v skladu s tem členom.
Except where the conditions laid down in paragraph 3 are met, the amount of deferred tax assets that rely on future profitability shall be calculated without reducing it by the amount of the associated deferred tax liabilities of the institution.
Razen kadar sta izpolnjena pogoja iz odstavka 3, se izračun zneska odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček, ne zmanjša za znesek z njimi povezanih odloženih obveznosti za davek institucije.
The amount of deferred tax assets that rely on future profitability may be reduced by the amount of the associated deferred tax liabilities of the institution, provided the following conditions are met:
Znesek odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček, se lahko zmanjša za znesek z njimi povezanih odloženih obveznosti za davek institucije, če sta izpolnjena naslednja pogoja:
the entity has a legally enforceable right under applicable national law to set off those current tax assets against current tax liabilities;
subjekt ima v skladu z veljavno nacionalno zakonodajo pravno izvršljivo pravico pobotati te odmerjene terjatve za davek z odmerjenimi obveznostmi za davek;
the deferred tax assets and the deferred tax liabilities relate to taxes levied by the same taxation authority and on the same taxable entity.
odložene terjatve za davek in odložene obveznosti za davek se nanašajo na davek odmerjen s strani istega davčnega organa in v povezavi z istim davčnim zavezancem.
Associated deferred tax liabilities of the institution used for the purposes of paragraph 3 may not include deferred tax liabilities that reduce the amount of intangible assets or defined benefit pension fund assets required to be deducted.
Povezane odložene obveznosti za davek institucije, ki se uporabljajo za namene odstavka 3, ne smejo vključevati odloženih obveznosti za davek, ki zmanjšujejo znesek neopredmetenih sredstev ali sredstev pokojninskega sklada z določenimi pravicami, ki jih je treba odbiti.
The amount of associated deferred tax liabilities referred to in paragraph 4 shall be allocated between the following:
Znesek povezanih odloženih obveznosti za davek iz odstavka 4 se razporedi na:
deferred tax assets that rely on future profitability and arise from temporary differences that are not deducted in accordance with Article 48(1);
odložene terjatve za davek, ki se nanašajo na prihodnji dobiček in izhajajo iz začasnih razlik, ki se v skladu s členom 48(1) ne odbijejo;
all other deferred tax assets that rely on future profitability.
vse druge odložene terjatve za davek, ki se nanašajo na prihodnji dobiček.
Institutions shall allocate the associated deferred tax liabilities according to the proportion of deferred tax assets that rely on future profitability that the items referred to in points (a) and (b) represent.
Institucije razporedijo povezane odložene obveznosti za davek glede na delež odloženih terjatev za davek, nanašajočih se na prihodnji dobiček, ki jih predstavljajo postavke iz točk (a) in (b).
Tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability
Preplačilo davka, prenos davčne izgube v predhodno obdobje in odložene terjatve za davek, ki se ne nanašajo na prihodnji dobiček
The following items shall not be deducted from own funds and shall be subject to a risk weight in accordance with Chapter 2 or 3 of Title II of Part Three, as applicable:
Naslednje postavke se ne odbijejo od kapitala in se zanje uporabi utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3, kot je ustrezno:
overpayments of tax by the institution for the current year;
preplačilo davka v tekočem letu s strani institucije;
current year tax losses of the institution carried back to previous years that give rise to a claim on, or a receivable from, a central government, regional government or local tax authority.
davčne izgube institucije v tekočem letu, prenesene v prejšnja leta, ki privedejo do zahtevka ali izkazujejo terjatev do enot centralne ravni držav, regionalne ravni držav ali lokalnega davčnega organa.
Deferred tax assets that do not rely on future profitability shall be limited to deferred tax assets arising from temporary differences, where all the following conditions are met:
Odložene terjatve za davek, ki se ne nanašajo na prihodnji dobiček, so omejene na odložene terjatve za davek, ki izhajajo iz začasnih razlik, če so izpolnjeni vsi naslednji pogoji:
they are automatically and mandatorily replaced without delay with a tax credit in the event that the institution reports a loss when the annual financial statements of the institution are formally approved, or in the event of liquidation or insolvency of the institution;
če institucija poroča izgubo, ko so njeni letni računovodski izkazi uradno potrjeni ali v primeru likvidacije ali v primeru insolventnosti institucije, so takoj avtomatično in obvezno nadomeščeni z dobropisom na že plačane davke;
an institution shall be able under the applicable national tax law to offset a tax credit referred to in point (a) against any tax liability of the institution or any other undertaking included in the same consolidation as the institution for tax purposes under that law or any other undertaking subject to the supervision on a consolidated basis in accordance with Chapter 2 of Title II of Part One;
institucija ima v skladu z veljavnim nacionalnim davčnim pravom možnost pobota dobropis na že plačane davke iz točke (a) s katero koli obveznostjo za davek institucije ali katere koli družbe, ki je na podlagi tega prava za davčne namene vključeno v isto konsolidacijo kot ta institucija, ali katere koli druge družbe, ki je predmet nadzora na konsolidirani podlagi v skladu s poglavjem 2 naslova II dela 1;
where the amount of tax credits referred to in point (b) exceeds the tax liabilities referred to in that point, any such excess is replaced without delay with a direct claim on the central government of the Member State in which the institution is incorporated.
kadar znesek dobropis na že plačane davke iz točke (b) presega obveznosti za davek iz te točke, se vsak tak presežek nemudoma nadomesti z neposredno terjatvijo do enot centralne ravni države članice, v kateri ima institucija sedež.
Institutions shall apply a risk weight of 100 % to deferred tax assets where the conditions laid down in points (a), (b) and c) are met.
Institucije za odložene terjatve za davek uporabijo utež tveganja 100 %, če so izpolnjeni pogoji iz točk (a),(b) ali (c).
Deduction of negative amounts resulting from the calculation of expected loss amounts
Odbitek negativnih zneskov, ki so rezultat izračuna zneskov pričakovane izgube
The amount to be deducted in accordance with point (d) of Article 36(1) shall not be reduced by a rise in the level of deferred tax assets that rely on future profitability, or other additional tax effects, that could occur if provisions were to rise to the level of expected losses referred to in Section 3 of Chapter 3 of Title I.
Znesek, ki se odbije v skladu s členom 36(1)(d), se ne zmanjša zaradi povečanja odloženih terjatev za davek, ki se nanašajo na prihodnji dobiček, ali drugega dodatnega davčnega učinka, ki bi se lahko pojavil, če bi rezervacije dosegle raven pričakovanih izgub iz oddelka 3 poglavja 3 naslova I.
Deduction of defined benefit pension fund assets
Odbitek sredstev pokojninskega sklada z določenimi pravicami
For the purposes of point (e) of Article 36(1), the amount of defined benefit pension fund assets to be deducted shall be reduced by the following:
Za namene člena 36(1)(e) se znesek sredstev pokojninskega sklada z določenimi pravicami, ki se odbije, zmanjša za:
the amount of any associated deferred tax liability which could be extinguished if the assets became impaired or were derecognised under the applicable accounting framework;
znesek katerih koli povezanih odloženih obveznosti za davek, ki bi se lahko poravnale, če bi bila sredstva oslabljena ali če bi se odpravilo njihovo pripoznanje v skladu z veljavnim računovodskim okvirom;
the amount of assets in the defined benefit pension fund which the institution has an unrestricted ability to use, provided the institution has received the prior permission of the competent authority.
znesek sredstev v pokojninskem skladu z določenimi pravicami, ki jih lahko institucija neomejeno uporablja, če je predhodno dobila dovoljenje pristojnega organa.
Those assets used to reduce the amount to be deducted shall receive a risk weight in accordance with Chapter 2 or 3 of Title II of Part Three, as applicable.
Sredstva, uporabljena za zmanjšanje zneska, ki se odbije, dobijo utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3, kot je ustrezno.
EBA shall develop draft regulatory technical standards to specify the criteria according to which a competent authority shall permit an institution to reduce the amount of assets in the defined benefit pension fund as specified in point (b) of paragraph 1.
EBA pripravi osnutke regulativnih tehničnih standardov, v katerih opredeli merila, v skladu s katerimi pristojni organ dovoli instituciji, da zmanjša znesek sredstev v pokojninskem skladu z določenimi pravicami, kot je opredeljeno v odstavku 1(b).
Deduction of holdings of own Common Equity Tier 1 instruments
Odbitek deležev v lastne instrumente navadnega lastniškega temeljnega kapitala
For the purposes of point (f) of Article 36(1), institutions shall calculate holdings of own Common Equity Tier 1 instruments on the basis of gross long positions subject to the following exceptions:
Institucije za namene člena 36(1)(f) izračunajo deleže v lastne instrumente navadnega lastniškega temeljnega kapitala na podlagi bruto dolgih pozicij ob upoštevanju naslednjih izjem:
institutions may calculate the amount of holdings of own Common Equity Tier 1 instruments on the basis of the net long position provided that both the following conditions are met:
institucije lahko izračunajo znesek deležev v lastne instrumente navadnega lastniškega temeljnega kapitala na podlagi neto dolge pozicije, če sta izpolnjena oba naslednja pogoja:
the long and short positions are in the same underlying exposure and the short positions involve no counterparty risk;
dolge in kratke pozicije so v istiosnovni izpostavljenosti ter kratke pozicije ne vključujejo tveganja nasprotne stranke;
either both the long and the short positions are held in the trading book or both are held in the non-trading book;
dolge in kratke pozicije so oboje v trgovalni knjigi ali oboje v netrgovalni knjigi;
institutions shall determine the amount to be deducted for direct, indirect and synthetic holdings of index securities by calculating the underlying exposure to own Common Equity Tier 1 instruments included in those indices;
institucije določijo znesek, ki se odbije za neposredne, posredne in sintetične deleže vrednostnih papirjev v indeksu, tako da izračunajo osnovno izpostavljenost do lastnih instrumentov navadnega lastniškega temeljnega kapitala v teh indeksih;