natgillin/translations-raw huggingface dataset:
external credit assessment institution' or 'ECAI' means a credit rating agency that is registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies [25] or a central bank issuing credit ratings which are exempt from the application of Regulation (EC) No 1060/2009;
"zunanja bonitetna agencija" ali "ECAI" pomeni bonitetno agencijo, ki je registrirana ali certificirana v skladu z Uredbo (ES) št. 1060/2009 Evropskega parlamenta in Sveta z dne 16. septembra 2009 o bonitetnih agencijah [25], ali centralno banko, ki izdaja bonitetne ocene, ki so izvzete iz Uredbe (ES) št. 1060/2009.
'nominated ECAI' means an ECAI nominated by an institution;
"imenovana ECAI" pomeni ECAI, ki jo je imenovala institucija;
'accumulated other comprehensive income' has the same meaning as under International Accounting Standard (IAS) 1, as applicable under Regulation (EC) No 1606/2002;
"akumulirani drugi vseobsegajoči donos" ima enak pomen kot v Mednarodnem računovodskem standardu (MRS) 1, kakor se uporablja v skladu z Uredbo (ES) št. 1606/2002;
'basic own funds' means basic own funds within the meaning of Article 88 of Directive 2009/138/EC;
"osnovna lastna sredstva" pomenijo osnovna lastna sredstva v smislu člena 88 Direktive 2009/138/ES;
'Tier 1 own-fund insurance items' means basic own-fund items of undertakings subject to the requirements of Directive 2009/138/EC where those items are classified in Tier 1 within the meaning of Directive 2009/138/EC in accordance with Article 94(1) of that Directive;
"zavarovalniške postavke lastnih sredstev prvega reda" pomenijo postavke osnovnih lastnih sredstev družb, za katere veljajo zahteve iz Direktive 2009/138/ES, kadar so te postavke razvrščene v stopnjo 1 v smislu Direktive 2009/138/ES v skladu s členom 94(1) navedene direktive;
'additional Tier 1 own-fund insurance items' means basic own-fund items of undertakings subject to the requirements of Directive 2009/138/EC where those items are classified in Tier 1 within the meaning of Directive 2009/138/EC in accordance with Article 94(1) of that Directive and the inclusion of those items is limited by the delegated acts adopted in accordance with Article 99 of that Directive;
"zavarovalniške postavke dodatnih lastnih sredstev prvega reda" pomenijo postavke osnovnih lastnih sredstev družb, za katere veljajo zahteve iz Direktive 2009/138/ES, v kateri so postavke razvrščene v stopnjo 1 v smislu Direktive 2009/138/ES v skladu s členom 94(1) navedene direktive, pri čemer je vključitev teh postavk omejena z delegiranimi akti, sprejetimi v skladu s členom 99 navedene direktive;
'Tier 2 own-fund insurance items' means basic own-fund items of undertakings subject to the requirements of Directive 2009/138/EC where those items are classified in Tier 2 within the meaning of Directive 2009/138/EC in accordance with Article 94(2) of that Directive;
"zavarovalniške postavke lastnih sredstev drugega reda" pomenijo postavke osnovnih lastnih sredstev družb, za katere veljajo zahteve iz Direktive 2009/138/ES, kadar so te postavke razvrščene v stopnjo 2 v smislu Direktive 2009/138/ES v skladu s členom 94(2) navedene direktive;
'Tier 3 own-fund insurance items' means basic own-fund insurance items of undertakings subject to the requirements of Directive 2009/138/EC where those items are classified in Tier 3 within the meaning of Directive 2009/138/EC in accordance with Article 94(3) of that Directive;
"zavarovalniške postavke lastnih sredstev tretjega reda" pomenijo zavarovalniške postavke osnovnih lastnih sredstev družb, za katere veljajo zahteve iz Direktive 2009/138/ES, kadar so te postavke razvrščene v stopnjo 3 v smislu Direktive 2009/138/ES v skladu s členom 94(3) navedene direktive;
'deferred tax assets' has the same meaning as under the applicable accounting framework;
"odložene terjatve za davek" imajo enak pomen kot v skladu z veljavnim računovodskim okvirom;
'deferred tax assets that rely on future profitability' means deferred tax assets the future value of which may be realised only in the event the institution generates taxable profit in the future;
"odložene terjatve za davek, ki se nanašajo na prihodnji dobiček", pomenijo odložene terjatve za davek, katerih prihodnja vrednost je iztržljiva le, če institucija v prihodnosti ustvari obdavčljiv dobiček;
'deferred tax liabilities' has the same meaning as under the applicable accounting framework;
"odložene obveznosti za davek" ima enak pomen kot v skladu z veljavnim računovodskim okvirom;
'defined benefit pension fund assets' means the assets of a defined pension fund or plan, as applicable, calculated after they have been reduced by the amount of obligations under the same fund or plan;
"sredstva pokojninskega sklada z določenimi pravicami" pomenijo sredstva pokojninskega sklada ali programa z določenimi pravicami, ki se izračunajo, potem ko so zmanjšana za znesek obveznosti v okviru istega sklada ali programa;
'distributions' means the payment of dividends or interest in any form;
"razdelitve" pomenijo izplačilo dividend ali obresti v kateri koli obliki;
'financial undertaking' has the same meaning as under points (25)(b) and (d) of Article 13 of Directive 2009/138/EC;
"finančna družba" ima enak pomen kot "finančno podjetje" v točki (25)(b) in (d) člena 13 Direktive 2009/138/ES;
'funds for general banking risk' has the same meaning as under Article 38 of Directive 86/635/EEC;
"rezervacije za splošna bančna tveganja" imajo enak pomen kot sklad za splošna bančna tveganja v členu 38 Direktive 86/635/EGS;
'goodwill' has the same meaning as under the applicable accounting framework;
"dobro ime" ima enak pomen kot v skladu z veljavnim računovodskim okvirom;
'indirect holding' means any exposure to an intermediate entity that has an exposure to capital instruments issued by a financial sector entity where, in the event the capital instruments issued by the financial sector entity were permanently written off, the loss that the institution would incur as a result would not be materially different from the loss the institution would incur from a direct holding of those capital instruments issued by the financial sector entity;
"posredni delež" pomeni vsako izpostavljenost do vmesnega subjekta, ki ima izpostavljenost iz naslova kapitalskih instrumentov, izdanih s strani subjekta finančnega sektorja, in da se v primeru trajnega odpisa teh kapitalskih instrumentov, izguba, ki bi jo imela institucija ne bi bistveno razlikovala od izgube, ki bi jo ta institucija imela v primeru neposrednega deleža v teh kapitalskih instrumentih, izdanih s strani subjekta finančnega sektorja;
'intangible assets' has the same meaning as under the applicable accounting framework and includes goodwill;
"neopredmetena sredstva" imajo enak pomen kot v skladu z veljavnim računovodskim okvirom in vključujejo dobro ime;
'other capital instruments' means capital instruments issued by financial sector entities that do not qualify as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments or Tier 1 own-fund insurance items, additional Tier 1 own-fund insurance items, Tier 2 own-fund insurance items or Tier 3 own-fund insurance items;
"drugi kapitalski instrumenti" pomenijo kapitalske instrumente, ki jih izdajo subjekti finančnega sektorja in se ne štejejo za instrumente navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala ali dodatnega kapitala ali zavarovalniške postavke lastnih sredstev prvega reda, zavarovalniške postavke dodatnih lastnih sredstev prvega reda, zavarovalniške postavke lastnih sredstev drugega reda ali zavarovalniške postavke lastnih sredstev tretjega reda;
'other reserves' means reserves within the meaning of the applicable accounting framework that are required to be disclosed under the applicable accounting standard, excluding any amounts already included in accumulated other comprehensive income or retained earnings;
"druge rezerve" pomenijo rezerve v skladu z veljavnim računovodskim okvirom, ki jih je treba razkriti v skladu s tem veljavnim računovodskim standardom, razen zneskov, ki so že vključeni v akumulirani drugi vseobsegajoči donos ali zadržani dobiček;
'own funds' means the sum of Tier 1 capital and Tier 2 capital;
"kapital" pomeni vsoto temeljnega in dodatnega kapitala;
'own funds instruments' means capital instruments issued by the institution that qualify as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments;
"kapitalski instrumenti" pomenijo kapitalske instrumente, ki jih je izdala institucija in se štejejo za instrumente navadnega lastniškega temeljnega kapitala in instrumente dodatnega temeljnega ali dodatnega kapitala;
'minority interest' means the amount of Common Equity Tier 1 capital of a subsidiary of an institution that is attributable to natural or legal persons other than those included in the prudential scope of consolidation of the institution;
"manjšinski delež" pomeni znesek navadnega lastniškega temeljnega kapitala družbe, ki je podrejena instituciji, in pripada fizičnim ali pravnim osebam, ki niso vključene v bonitetni obseg konsolidacije institucije;
'profit' has the same meaning as under the applicable accounting framework;
"dobiček" ima enak pomen kot v skladu z veljavnim računovodskim okvirom;
'reciprocal cross holding' means a holding by an institution of the own funds instruments or other capital instruments issued by financial sector entities where those entities also hold own funds instruments issued by the institution;
"vzajemni navzkrižni delež" pomeni delež institucije v kapitalske instrumente in druge kapitalske instrumente, ki jih izdajo subjekti finančnega sektorja, kadar imajo ti subjekti tudi kapitalske instrumente, ki jih izda institucija;
'retained earnings' means profits and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework;
"zadržani dobiček" pomeni prenesene dobičke in izgube, ki izhajajo iz dobičkov ali izgub iz preteklih let, v skladu z veljavnim računovodskim okvirom;
'share premium account' has the same meaning as under the applicable accounting framework;
"vplačan presežek kapitala" ima enak pomen kot v skladu z veljavnim računovodskim okvirom;
'temporary differences' has the same meaning as under the applicable accounting framework;
"začasne razlike" imajo enak pomen kot v skladu z veljavnim računovodskim okvirom;
'synthetic holding' means an investment by an institution in a financial instrument the value of which is directly linked to the value of the capital instruments issued by a financial sector entity;
"sintetični delež" pomeni naložbo institucije v finančni instrument, katerega vrednost je neposredno povezana z vrednostjo kapitalskih instrumentov, ki jih je izdal subjekt finančnega sektorja;
'cross-guarantee scheme' means a scheme that meets all the following conditions:
"shema solidarnega jamstva" pomeni shemo, ki izpolnjuje vse naslednje pogoje:
the institutions fall within the same institutional protection scheme as referred to in Article 113(7);
institucije spadajo v isto institucionalno shemo za zaščito vlog iz člena 113(7);
the institutions are fully consolidated in accordance with Article 1(1)(b), (c) or (d) or Article 1(2) of Directive 83/349/EEC and are included in the supervision on a consolidated basis of an institution which is a parent institution in a Member State in accordance with Part One, Title II, Chapter 2 of this Regulation and subject to own funds requirements;
institucije so v skladu s členom 1(1)(b), (c) ali (d) ali členom 1 (2) Direktive 83/349/EGS polno konsolidirane in so vključene v nadzor na konsolidirani podlagi institucije, ki je nadrejena institucija v državi članici, v skladu s poglavjem 2 naslova II dela 1 te uredbe in so predmet kapitalskih zahtev;
the parent institution in a Member State and the subsidiaries are established in the same Member State and are subject to authorisation and supervision by the same competent authority;
nadrejena institucija v državi članici in podrejene družbe so ustanovljene v isti državi članici ter potrebujejo dovoljenje istega pristojnega organa in so pod njegovim nadzorom;
the parent institution in a Member State and the subsidiaries have entered into a contractual or statutory liability arrangement which protects those institutions and in particular ensures their liquidity and solvency, in order to avoid bankruptcy in the case that it becomes necessary;
nadrejena institucija v državi članici in podrejene družbe so sklenile pogodbeno ali zakonsko določeno ureditev odgovornosti, ki ščiti te institucije, zlasti pa zagotavlja njihovo likvidnost in kapitalsko ustreznost, da se po potrebi prepreči stečaj;
arrangements are in place to ensure the prompt provision of financial means in terms of capital and liquidity if required under the contractual or statutory liability arrangement referred to in point (d);
obstajajo ureditve, ki zagotavljajo takojšendostop do finančnih sredstev v smislu kapitala in likvidnosti, če je to zahtevano v skladu s pogodbeno ali zakonsko določeno ureditvijo odgovornosti iz točke (d);
the adequacy of the arrangements referred to in points (d) and (e) is monitored on a regular basis by the competent authority;
ustreznost ureditev iz točk (d) in (e) redno spremlja pristojen organ;
the minimum period of notice for a voluntary exit of a subsidiary from the liability arrangement is 10 years;
najkrajši odpovedni rok prostovoljni izstop podrejene družbe iz ureditve odgovornosti je 10 let;
the competent authority is empowered to prohibit a voluntary exit of a subsidiary from the liability arrangement;
pristojni organ je pooblaščen, da prepove prostovoljni izstop podrejene družbe iz ureditve odgovornosti;
'distributable items' means the amount of the profits at the end of the last financial year plus any profits brought forward and reserves available for that purpose before distributions to holders of own funds instruments less any losses brought forward, profits which are non-distributable pursuant to provisions in legislation or the institution's bye-laws and sums placed to non-distributable reserves in accordance with applicable national law or the statutes of the institution, those losses and reserves being determined on the basis of the individual accounts of the institution and not on the basis of the consolidated accounts.
"razpoložljiva sredstva" pomeni znesek dobička ob koncu preteklega poslovnega leta, h kateremu se prištejejo preneseni dobički in rezerve, ki se lahko uporabijo za ta namen pred razdelitvijo imetnikom kapitalskih instrumentov, zmanjšan za prenesene izgube, dobičke, ki po določbah zakonodaje ali pravilih institucije niso razdeljivi ter vsote, ki se v skladu z veljavno nacionalno zakonodajo ali statuti institucije štejejo za nerazdeljive rezerve, pri čemer se te izgube in rezerve določijo na podlagi posamičnih računovodskih izkazov institucije in ne na podlagi konsolidiranih računovodskih izkazov.
Where reference in this Regulation is made to real estate or residential or commercial immovable property or a mortgage on such property, it shall include shares in Finnish residential housing companies operating in accordance with the Finnish Housing Company Act of 1991 or subsequent equivalent legislation.
V tej uredbi se vsako sklicevanje na posest ali stanovanjske ali poslovne nepremičnine ali hipoteko na takšnem premoženju nanaša tudi na deleže v finskih stanovanjsko-nepremičninskih družbah, ki poslujejo v skladu s finskim zakonom o nepremičninskih družbah iz leta 1991 ali pozneje sprejeto enakovredno zakonodajo.
Member States or their competent authorities may allow shares constituting an equivalent indirect holding of real estate to be treated as a direct holding of real estate provided that such an indirect holding is specifically regulated in the national law of the Member State concerned and that, when pledged as collateral, it provides equivalent protection to creditors.
Države članice ali njihovi pristojni organi lahko dovolijo, da se delnice, ki pomenijo enakovreden posredni delež nepremičnine, obravnavajo kot neposredni delež nepremičnine, če je takšen posredni delež posebej urejen z nacionalno zakonodajo zadevne države članice in če v primeru, ko se uporabi kot zavarovanje s premoženjem, zagotavlja enakovredno zaščito za upnike.
Trade finance as referred to in point (80) of paragraph 1 is generally uncommitted and requires satisfactory supporting transactional documentation for each drawdown request enabling refusal of the finance in the event of any doubt about credit-worthiness or the supporting transactional documentation.
Trgovinsko financiranje iz točke (80) odstavka 1 je običajno nezavezujoče in za vsako črpanje je potrebna ustrezna podporna transakcijska dokumentacija, ob kakršnem koli dvomu glede kreditne sposobnosti ali podporne transakcijske dokumentacije pa je možna zavrnitev izplačila.
Repayment of trade finance exposures is usually independent of the borrower, the funds instead coming from cash received from importers or resulting from proceeds of the sales of the underlying goods.
Poplačilo izpostavljenosti iz naslova trgovinskegamu financiranjau je običajno neodvisno od kreditojemalca, saj se sredstva črpajo iz gotovine, prejete od uvoznikov, ali iz iztržka od prodaje zadevnega blaga;
Definitions specific to capital requirements for credit risk
Opredelitve, ki so specifične za kapitalske zahteve za kreditno tveganje
For the purposes of Part Three, Title II, the following definitions shall apply:
Za namene naslova II, dela 3 se uporabljajo naslednje opredlitve pojmov:
'exposure' means an asset or off-balance sheet item;
"izpostavljenost" pomeni aktivno ali zunajbilančno postavko;
'loss' means economic loss, including material discount effects, and material direct and indirect costs associated with collecting on the instrument;
"izguba" pomeni ekonomsko izgubo, ki vključuje pomembne učinke diskontiranja, vključno s pomembnimi neposrednimi in posrednimi stroški, povezanimi z izterjavo vsake posamezne izpostavljenosti;
'expected loss' or 'EL' means the ratio of the amount expected to be lost on an exposure from a potential default of a counterparty or dilution over a one year period to the amount outstanding at default.
"pričakovana izguba (EL)" pomeni razmerje med zneskom, ki bo po pričakovanjih izgubljen na izpostavljenosti zaradi morebitnega neplačila nasprotne stranke ali zmanjšanja vrednosti v obdobju enega leta, ter vrednostjo izpostavljenosti ob neplačilu.
LEVEL OF APPLICATION OF REQUIREMENTS
RAVEN UPORABE ZAHTEV
Application of requirements on an individual basis
Uporaba zahtev na posamični podlagi
Institutions shall comply with the obligations laid down in Parts Two to Five and Eight on an individual basis.
Institucije na posamični podlagi izpolnjujejo obveznosti iz delov od 2 do 5 in dela 8.
Every institution which is either a subsidiary in the Member State where it is authorised and supervised, or a parent undertaking, and every institution included in the consolidation pursuant to Article 19, shall not be required to comply with the obligations laid down in Articles 89, 90 and 91 on an individual basis.
Instituciji, ki je podrejena družba v državi članici, kjer je pridobila dovoljenje in je nadzorovana, ali nadrejena oseba, in instituciji, ki je vključena v konsolidacijo na podlagi člena 19, ni treba na posamični podlagi izpolnjevati obveznosti iz členov 89, 90 in 91.
Every institution which is either a parent undertaking, or a subsidiary, and every institution included in the consolidation pursuant to Article 19, shall not be required to comply with the obligations laid down in Part Eight on an individual basis.
Instituciji, ki je nadrejena oseba ali podrejena družba, in instituciji, ki je vključena v konsolidacijo na podlagi člena 19, ni treba na posamični podlagi izpolnjevati obveznosti iz dela 8.
Credit institutions and investment firms that are authorised to provide the investment services and activities listed in points (3) and (6) of Section A of Annex I to Directive 2004/39/EC shall comply with the obligations laid down in Part Six on an individual basis.
Kreditne institucije in investicijska podjetja, ki so pooblaščeni za opravljanje investicijskih storitev in dejavnosti iz točk 3 in 6 oddelka A Priloge I k Direktivi 2004/39/ES, na posamični podlagi izpolnjujejo obveznosti iz dela 6.
Pending the report from the Commission in accordance with Article 508(3), competent authorities may exempt investment firms from compliance with the obligations laid down in Part Six taking into account the nature, scale and complexity of the investment firms' activities.
Dokler ne prejmejo poročila Komisije v skladu s členom 508(3), lahko pristojni organi investicijska podjetja izvzamejo izpolnjevanja obveznosti iz dela 6, pri čemer upoštevajo naravo, obseg in zapletenost dejavnosti investicijskega podjetja.
Institutions, except for investment firms referred to in Article 95(1) and Article 96(1) and institutions for which competent authorities have exercised the derogation specified in Article 7(1) or (3), shall comply with the obligations laid down in Part Seven on an individual basis.
Institucije, razen investicijskih podjetij iz členov 95(1) in 96(1) ter institucij, za katere pristojni organi uveljavljajo odstopanje iz člena 7(1) ali (3), na posamični podlagi izpolnjujejo obveznosti iz dela 7.
Derogation to the application of prudential requirements on an individual basis
Odstopanje od uporabe bonitetnih zahtev na posamični podlagi
Competent authorities may waive the application of Article 6(1) to any subsidiary of an institution, where both the subsidiary and the institution are subject to authorisation and supervision by the Member State concerned, and the subsidiary is included in the supervision on a consolidated basis of the institution which is the parent undertaking, and all of the following conditions are satisfied, in order to ensure that own funds are distributed adequately between the parent undertaking and the subsidiary:
Pristojni organi lahko opustijo uporabo člena 6(1) za vsako podrejeno družbo institucije, kadar podrejena družba in institucija potrebujeta dovoljenje zadevne države članice in sta pod njenim nadzorom, podrejena družba pa je vključena v nadzor na konsolidirani podlagi na ravni institucije, ki je nadrejena oseba, pri čemer so izpolnjeni vsi naslednji pogoji za zagotovitev primerne razporeditve kapitala med nadrejeno osebo in podrejeno družbo:
there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking;
ni trenutnih ali predvidenih pomembnih praktičnih ali pravnih ovir za takojšnji prenos kapitala ali poravnavo obveznosti s strani nadrejene osebe;
either the parent undertaking satisfies the competent authority regarding the prudent management of the subsidiary and has declared, with the permission of the competent authority, that it guarantees the commitments entered into by the subsidiary, or the risks in the subsidiary are of negligible interest;
nadrejena oseba izpolni zahteve pristojnega organa glede preudarnega upravljanja podrejene družbe in z dovoljenjem pristojnega organa zagotovi, da jamči za obveznosti podrejene družbe, ali pa so tveganja v podrejeni družbi zanemarljiva;
the risk evaluation, measurement and control procedures of the parent undertaking cover the subsidiary;
postopki za ovrednotenje, merjenje in nadzor tveganja nadrejene osebe zajemajo podrejeno družbo;
the parent undertaking holds more than 50 % of the voting rights attached to shares in the capital of the subsidiary or has the right to appoint or remove a majority of the members of the management body of the subsidiary.
nadrejena oseba ima več kot 50 % glasovalnih pravic, ki izhajajo iz deleža v kapitalu podrejene družbe, ali pravico imenovati ali odpoklicati večino članov upravljalnega organa podrejene družbe.