natgillin/translations-raw huggingface dataset:
The purpose of the notes shall be to provide narrative descriptions or disaggregation of items presented in the primary statements and information about items that do not qualify for recognition in these statements.
Cilj pojasnil je zagotoviti narativne opise ali razčlenitev postavk, predstavljenih v glavnih izkazih, ter informacij o postavkah, ki ne izpolnjujejo pogojev za pripoznanje v teh izkazih.
Each material class of similar items shall be presented separately.
Vsak pomemben razred podobnih postavk se predstavi ločeno.
Individual items, if material, shall be disclosed.
Če so pomembne, se posamezne postavke razkrijejo.
Materiality shall be assessed under the requirements of the accounting framework adopted.
Pomembnost se oceni v skladu z zahtevami sprejetega računovodskega okvira.
The presentation and classification of items in the balance sheet or statement of assets and liabilities shall be retained from one reporting or accounting period to the next unless it is apparent that another presentation or classification would be more appropriate, as when a shift in the investment strategy leads to different trading patterns, or because an accounting standard has required a change in presentation.
Predstavitev in razvrstitev postavk v bilanci stanja ali v izkazu sredstev in obveznosti iz enega poročevalskega ali računovodskega obdobja se ohrani v naslednjem, razen če je očitno, da bi bila drugačna predstavitev ali razvrstitev bolj ustrezna, na primer, ko sprememba naložbene strategije privede do drugačnih vzorcev trgovanja ali ker računovodski standard zahteva spremembo v predstavitvi.
With respect to the content and format of the income and expenditure account set out to in Annex IV, all items of income and expense shall be recognised in a given period in the income and expenditure account unless an accounting standard adopted by the AIF requires otherwise.
V zvezi z vsebino in obliko izkaza prihodkov in izdatkov, določenega v Prilogi IV, se vse postavke prihodkov in odhodkov v danem obdobju pripoznajo v izkazu prihodkov in izdatkov, razen če računovodski standard, ki ga je sprejel AIS, zahteva drugače.
Report on the activities of the financial year
Poročilo o dejavnostih v poslovnem letu
The report on activities of the financial year shall include at least:
Poročilo o dejavnostih v poslovnem letu vključuje vsaj:
an overview of investment activities during the year or period, and an overview of the AIF’s portfolio at year-end or period end;
pregled naložbenih dejavnosti med letom ali obdobjem in pregled portfelja AIS ob koncu leta ali obdobja;
an overview of AIF performance over the year or period;
pregled donosnosti AIS tekom leta ali obdobja;
material changes as defined below in the information listed in Article 23 of Directive 2011/61/EU not already present in the financial statements.
pomembne spremembe, kot so opredeljene spodaj, v zvezi z informacijami, navedenimi v členu 23 Direktive 2011/61/EU, ki še niso vsebovane v računovodskih izkazih.
The report shall include a fair and balanced review of the activities and performance of the AIF, containing also a description of the principal risks and investment or economic uncertainties that the AIF might face.
Poročilo vsebuje pošten in uravnotežen pregled dejavnosti in donosnosti AIS, ki vsebuje tudi opis bistvenih tveganj ter negotovosti v zvezi z naložbami ali gospodarskimi razmerami, s katerimi se lahko sooča AIS.
To the extent necessary for an understanding of the AIF’s investment activities or its performance, the analysis shall include both financial and non-financial key performance indicators relevant to that AIF.
Kolikor je to potrebno za razumevanje naložbenih dejavnosti AIS ali njegove donosnosti, analiza vključuje tako finančne kot nefinančne ključne kazalnike donosnosti, ki so relevantni za AIS.
The information provided in the report shall be consistent with national rules where the AIF is established.
Informacije, zagotovljene v poročilu, so skladne z nacionalnimi pravili v državi, kjer ima AIS sedež.
The information in the report on the activities of the financial year shall form part of the directors or investment managers report in so far as this is usually presented alongside the financial statements of the AIF.
Informacije v poročilu o dejavnostih v poslovnem letu so del poročila direktorjev ali upraviteljev naložb, v kolikor se to običajno predstavlja skupaj z računovodskimi poročili AIS.
Material changes
Pomembne spremembe
Any changes in information shall be deemed material within the meaning of point (d) of Article 22(2) of Directive 2011/61/EU if there is a substantial likelihood that a reasonable investor, becoming aware of such information, would reconsider its investment in the AIF, including because such information could impact an investor’s ability to exercise its rights in relation to its investment, or otherwise prejudice the interests of one or more investors in the AIF.
Spremembe informacij štejejo za pomembne v smislu točke (d) člena 22(2) Direktive 2011/61/EU, če obstaja precejšnja verjetnost, da bi lahko racionalen vlagatelj, ko bi se seznanil s takšnimi informacijami, ponovno premislil o naložbi, vključno zaradi tega, ker bi takšne informacije lahko vplivale na njegovo sposobnost, da uveljavlja svoje pravice v zvezi s svojo naložbo, ali če kako drugače škodijo interesom enega ali več vlagateljev v AIS.
In order to comply with point (d) of Article 22(2) of Directive 2011/61/EU, AIFMs shall assess changes in the information referred to in Article 23 of Directive 2011/61/EU during the financial year in accordance with paragraph 1 of this Article.
Da izpolnijo zahteve točke (d) člena 22(2) Direktive 2011/61/EU, UAIS ocenijo spremembe informacij iz člena 23 Direktive 2011/61/EU v poslovnem letu v skladu z odstavkom 1 tega člena.
Information shall be disclosed in line with the requirements of the accounting standards and accounting rules adopted by the AIF together with a description of any potential or anticipated impact on the AIF and, as the case may be, or investors in the AIF.
Informacije se razkrijejo v skladu z zahtevami računovodskih standardov in računovodskih pravil, ki jih je sprejel AIS, skupaj z opisom vseh morebitnih ali pričakovanih učinkov na AIS in/ali na vlagatelje v AIS.
Additional disclosures shall be made when compliance with specific requirements of the accounting standards and accounting rules may be insufficient to enable investors to understand the impact of the change.
Dodatna razkritja se zagotovijo, če skladnost z določenimi zahtevami računovodskih standardov in računovodskih pravil ne zadošča za to, da bi vlagatelji razumeli učinke spremembe.
Where the information required to be disclosed in accordance with paragraph 1 is not covered by the accounting standards applicable to an AIF, or its accounting rules, a description of the material change shall be provided together with any potential or anticipated impact on the AIF and, as the case may be, or investors in the AIF.
Če računovodski standardi, ki se uporabljajo za AIS, ali njegova računovodska pravila ne zajemajo informacij, ki jih je treba razkriti v skladu z odstavkom 1, se opis pomembne spremembe zagotovi skupaj z vsemi morebitnimi ali pričakovanimi učinki na AIS in/ali na vlagatelje v AIS.
Remuneration disclosure
Razkrivanje prejemkov
When information required by point (e) of Article 22(2) of Directive 2011/61/EU is given, it shall be specified whether or not the total remuneration relates to any of the following:
Če se zagotovijo informacije, ki se zahtevajo v točki (e) člena 22(2) Direktive 2011/61/EU, se navede, ali se skupni prejemki nanašajo oziroma ne nanašajo na kar koli od naslednjega:
the total remuneration of the entire staff of the AIFM, indicating the number of beneficiaries;
skupne prejemke celotnega osebja UAIS z navedbo števila upravičencev;
the total remuneration of those staff of the AIFM who are fully or partly involved in the activities of the AIF, indicating the number of beneficiaries;
skupne prejemke osebja UAIS, ki je v celoti ali deloma vpleteno v dejavnosti AIS, z navedbo števila upravičencev;
the proportion of the total remuneration of the staff of the AIFM attributable to the AIF, indicating the number of beneficiaries.
delež skupnih prejemkov osebja UAIS, ki se lahko pripiše AIS, z navedbo števila upravičencev.
Where relevant, the total remuneration for the financial year shall also mention the carried interest paid by the AIF.
Če je smiselno, se poleg skupnih prejemkov za poslovno leto navedejo tudi spodbujevalne provizije, ki jih plača AIS.
Where information is disclosed at the level of the AIFM, an allocation or breakdown shall be provided in relation to each AIF, in so far as this information exists or is readily available.
Če se informacije razkrijejo na ravni UAIS, se zagotovi razporeditev ali razčlenitev za vsak AIS, v kolikor te formacije obstajajo ali so na voljo.
As part of this disclosure, a description of how the allocation or breakdown has been provided shall be included.
V okviru tega razkritja se zagotovi opis, kako se je izvedla razporeditev ali razčlenitev.
AIFMs shall provide general information relating to the financial and non-financial criteria of the remuneration policies and practices for relevant categories of staff to enable investors to assess the incentives created.
UAIS zagotovijo splošne informacije o finančnih in nefinančnih merilih politik in praks v zvezi s prejemki za ustrezne kategorije osebja, da se vlagateljem omogoči, da ocenijo spodbude, ki so s tem ustvarjene.
In accordance with the principles set out in Annex II to Directive 2011/61/EU, AIFMs shall disclose at least the information necessary to provide an understanding of the risk profile of the AIF and the measures it adopts to avoid or manage conflicts of interest.
V skladu z načeli, določenimi v Prilogi II k Direktivi 2011/61/EU, UAIS razkrijejo vsaj informacije, ki so potrebne, da se zagotovi razumevanje profila tveganja AIS in ukrepov, ki jih sprejme za preprečevanje ali upravljanje nasprotij interesov.
Periodic disclosure to investors
Občasna razkritja vlagateljem
The information referred to in Article 23(4) of Directive 2011/61/EU shall be presented in a clear and understandable way.
Informacije iz člena 23(4) Direktive 2011/61/EU se predstavijo na jasen in razumljiv način.
When disclosing the percentage of the AIF’s assets which are subject to special arrangements arising from their illiquid nature in accordance with Article 23(4)(a) of Directive 2011/61/EU the AIFM shall:
Pri razkrivanju odstotka sredstev AIS, ki so predmet posebnih ureditev, ki izhajajo iz njihove nelikvidne narave v skladu s členom 23(4)(a) Direktive 2011/61/EU, UAIS:
provide an overview of any special arrangements in place including whether they relate to side pockets, gates or other similar arrangements, the valuation methodology applied to assets which are subject to such arrangements and how management and performance fees apply to these assets;
zagotovi pregled vseh posebnih ureditev, ki so vzpostavljene, vključno z navedbo, ali se nanašajo na stranske žepe, omejitve odkupov ali druge podobne ureditve, metodologij vrednotenja, ki se uporabljajo za sredstva, ki so predmet takih ureditev, ter kako se nadomestila za upravljanje in uspešnost uporabljajo za ta sredstva;
disclose this information as part of the AIF’s periodic reporting to investors, as required by the AIF’s rules or instruments of incorporation, or at the same time as the prospectus and offering document and — as a minimum — at the same time as the annual report is made available in accordance with Article 22(1) of Directive 2011/61/EU.
te informacije razkrije v okviru rednega poročanja AIS vlagateljem, kot to zahtevajo pravila upravljanja ali akti o ustanovitvi, ali hkrati, ko postane na voljo prospekt ali ponudbeni dokument, in vsaj hkrati, ko postane na voljo letno poročilo v skladu s členom 22(1) Direktive 2011/61/EU.
The percentage of the AIF’s assets which are subject to special arrangements as defined in Article 1(5) shall be calculated as the net value of those assets subject to special arrangements divided by the net asset value of the AIF concerned.
Odstotek sredstev AIS, ki so predmet posebnih ureditev, kot je opredeljeno v členu 1(5), se izračuna kot čista vrednost sredstev, ki so predmet posebne ureditve, deljeno s čisto vrednostjo sredstev zadevnega AIS.
For any new arrangements for managing the liquidity of the AIF in accordance with point (b) of Article 23(4) of Directive 2011/61/EU AIFMs shall:
Za vsako novo ureditev za upravljanje likvidnosti AIS v skladu s točko (b) člena 23(4) Direktive 2011/61/EU UAIS:
for each AIF that they manage which is not an unleveraged closed-ended AIF, notify to investors whenever they make changes to the liquidity management systems and procedures referred to in Article 16(1) of Directive 2011/61/EU which are material in accordance with Article 106(1);
za vsak AIS, ki ga upravljajo, ki ni AIS zaprtega tipa brez finančnih vzvodov, obvestijo vlagatelje, kadar koli uvedejo spremembe v sistemih in postopkih upravljanja likvidnosti iz člena 16(1) Direktive 2011/61/EU, ki so v skladu s členom 106(1) pomembne;
immediately notify investors where they activate gates, side pockets or similar special arrangements or where they decide to suspend redemptions;
takoj obvestijo vlagatelje, če so aktivirali omejitve odkupov, stranske žepe ali podobne posebne ureditve, ali če so se odločili, da začasno prenehajo z odkupi;
provide an overview of the changes to arrangements concerning liquidity, whether or not these are special arrangements.
zagotovijo pregled nad spremembami ureditev v zvezi z likvidnostjo, ne glede na to, ali so to posebne ureditve ali ne.
Where relevant, the terms under which redemption is permitted and circumstances determining when management discretion applies shall be included.
Kjer je smiselno, se vključijo pogoji, pod katerimi je dovoljen odkup, in okoliščine, ki določajo, kdaj velja diskrecija pri upravljanju.
Also any voting or other restrictions exercisable, the length of any lock-up or any provision concerning ‘first in line’ or ‘pro-rating’ on gates and suspensions shall be included.
Vključijo se tudi vse omejitve glede glasovanja in druge omejitve, ki se lahko izvajajo, trajanje morebitne vezanosti in vse določbe, ki zadevajo načelo „prvega v vrsti“ (first in line) ali „porazdelitve“ (pro-rating) v zvezi z delnim odkupom ali začasno zaustavitvijo odkupa.
The disclosure of the risk profile of the AIF in accordance with point (c) of Article 23(4) of Directive 2011/61/EU shall outline:
Razkritje profila tveganja AIS v skladu s točko (c) člena 23(4) Direktive 2011/61/EU opiše:
measures to assess the sensitivity of the AIF’s portfolio to the most relevant risks to which the AIF is or could be exposed;
ukrepe za ocenjevanje občutljivosti portfelja AIS na najpomembnejša tveganja, ki jim je ali bi jim lahko bil izpostavljen AIS;
if risk limits set by the AIFM have been or are likely to be exceeded and where these risk limits have been exceeded a description of the circumstances and, the remedial measures taken.
če so bile omejitve tveganja, ki jih je določil UAIS, prekoračene ali je verjetno, da bodo prekoračene, okoliščine in sprejete korektivne ukrepe.
The information shall be disclosed as part of the AIF’s periodic reporting to investors, as required by the AIF’s rules or instruments of incorporation or at the same time as the prospectus and offering document and — at a minimum — at the same time as the annual report is made available in accordance with Article 22(1) of Directive 2011/61/EU.
Informacije se razkrijejo v okviru rednega poročanja AIS vlagateljem, kot to zahtevajo pravila upravljanja ali akti o ustanovitvi, ali hkrati, ko postane razpoložljiv prospekt ali ponudbeni dokument, in vsaj hkrati, ko postane razpoložljivo letno poročilo v skladu s členom 22(1) Direktive 2011/61/EU.
The risk management systems employed by the AIFM in accordance with point (c) of Article 23(4) of Directive 2011/61/EU shall outline the main features of the risk management systems employed by the AIFM to manage the risks to which each AIF it manages is or may be exposed.
Sistemi obvladovanja tveganja, ki jih uporablja UAIS v skladu s točko (c) člena 23(4) Direktive 2011/61/EU, opisujejo glavne značilnosti sistemov obvladovanja tveganja, ki jih UAIS uporablja za obvladovanje tveganj, ki jim je ali bi jim lahko bil izpostavljen AIS, ki ga upravlja.
In the case of a change the disclosure shall include the information relating to the change and its anticipated impact on the AIF and its investors.
V primeru spremembe razkritje vključuje informacije, povezane s spremembo, in pričakovani učinek spremembe na AIS in njegove vlagatelje.
The information shall be disclosed as part of the AIF’s periodic reporting to investors, as required by the AIF’s rules or instruments of incorporation or at the same time as the prospectus and offering document and — as a minimum — at the same time as the annual report is made available or made public in accordance with Article 22(1) of Directive 2011/61/EU.
Informacije se razkrijejo v okviru rednega poročanja AIS vlagateljem, kot to zahtevajo pravila upravljanja ali akti o ustanovitvi, ali hkrati, ko postane razpoložljiv prospekt ali ponudbeni dokument, in vsaj hkrati, ko postane razpoložljivo oziroma se objavi letno poročilo v skladu s členom 22(1) Direktive 2011/61/EU.
Regular disclosure to investors
Redna razkritja vlagateljem
The information referred to in Article 23(5) of Directive 2011/61/EU shall be presented in a clear and understandable way.
Informacije iz člena 23(5) Direktive 2011/61/EU se predstavijo na jasen in razumljiv način.
Information on changes to the maximum level of leverage calculated in accordance with the gross and commitment methods and any right of re-use of collateral or any guarantee under the leveraging arrangements shall be provided without undue delay and shall include:
Informacije o spremembah najvišje ravni finančnega vzvoda, izračunanega v skladu z metodo bruto izpostavljenosti in metodo zavezujoče izpostavljenosti, in o katerih koli pravicah do ponovne uporabe zavarovanja ali o katerih koli jamstvih v okviru ureditev finančnega vzvoda se zagotovijo brez nepotrebne zamude in vključujejo:
the original and revised maximum level of leverage calculated in accordance with Articles 7 and 8, whereby the level of leverage shall be calculated as the relevant exposure divided by the net asset value of the AIF;
prvotno in popravljeno najvišjo raven finančnega vzvoda, izračunano v skladu s členoma 7 in 8, pri čemer se raven finančnega vzvoda izračuna kot relevantna izpostavljenost, deljena s čisto vrednostjo sredstev AIS;
the nature of the rights granted for the reuse of collateral;
naravo danih pravic za ponovno uporabo zavarovanja;
the nature of guarantees granted; and
naravo danih jamstev in
details of changes in any service providers which relating to one of the items above.
podrobnosti o spremembah katerih koli izvajalcev storitev v zvezi z eno od zgornjih postavk.
Information on the total amount of leverage calculated in accordance with the gross and commitment methods employed by the AIF shall be disclosed as part of the AIF’s periodic reporting to investors, as required by the AIF’s rules or instruments of incorporation, or at the same time as the prospectus and offering document and at least at the same time as the annual report is made available according to Article 22(1) of Directive 2011/61/EU.
Informacije o skupnem znesku finančnega vzvoda, izračunanega v skladu z metodo bruto izpostavljenosti in metodo zavezujoče izpostavljenosti, ki ju uporablja AIS, se razkrijejo v okviru rednega poročanja AIS vlagateljem, kot to zahtevajo pravila upravljanja ali akti o ustanovitvi, ali hkrati, ko postane razpoložljiv prospekt ali ponudbeni dokument, in vsaj hkrati, ko postane razpoložljivo letno poročilo v skladu s členom 22(1) Direktive 2011/61/EU.
Reporting to competent authorities
Poročanje pristojnim organom
In order to comply with the requirements of the second subparagraph of Article 24(1) and of point (d) of Article 3(3) of Directive 2011/61/EU, an AIFM shall provide the following information when reporting to competent authorities:
Za izpolnjevanje zahtev drugega pododstavka člena 24(1) in točke (d) člena 3(3) Direktive 2011/61/EU UAIS pri poročanju pristojnim organom zagotovi naslednje informacije:
the main instruments in which it is trading, including a break-down of financial instruments and other assets, including the AIF’s investment strategies and their geographical and sectoral investment focus;
glavni instrumenti, s katerimi trguje, vključno z razčlenitvijo finančnih instrumentov in drugih sredstev ter naložbenimi strategijami AIS in ključnimi geografskimi in sektorskimi področji njegovih naložb;
the markets of which it is a member or where it actively trades;
trgi, na katerih je član ali na katerih aktivno trguje;
the diversification of the AIF’s portfolio, including, but not limited to, its principal exposures and most important concentrations.
razpršenost portfelja AIS, med drugim vključno z njegovimi glavnimi izpostavljenostmi in najpomembnejšimi koncentracijami.
The information shall be provided as soon as possible and not later than one month after the end of the period referred to in paragraph 3.
Informacije se zagotovijo čim prej in najpozneje en mesec po koncu obdobja iz odstavka 3.
Where the AIF is a fund of funds this period may be extended by the AIFM by 15 days.
Če je AIS sklad skladov, lahko UAIS to obdobje podaljša za 15 dni.
For each of the EU AIFs they manage and for each of the AIFs they market in the Union, AIFMs shall provide to the competent authorities of their home Member State the following information in accordance with Article 24(2) of Directive 2011/61/EU:
UAIS za vsak AIS v EU, ki ga upravljajo, in za vsak AIS, ki ga tržijo v Uniji, pristojnim organom njihove matične države članice zagotovijo naslednje informacije v skladu s členom 24(2) Direktive 2011/61/EU:
the percentage of the AIF’s assets which are subject to special arrangements as defined in Article 1(5) of this Regulation arising from their illiquid nature as referred to in point (a) of Article 23(4) of Directive 2011/61/EU;
odstotek sredstev AIS, ki so predmet posebnih ureditev, kot so opredeljene v členu 1(5) te uredbe, ki izhajajo iz nelikvidne narave, kot je opredeljeno v točki (a) člena 23(4) Direktive 2011/61/EU;
any new arrangements for managing the liquidity of the AIF;
vsaka nova ureditev za upravljanje likvidnosti AIS;
the risk management systems employed by the AIFM to manage the market risk, liquidity risk, counterparty risk and other risks including operational risk;
sistemi obvladovanja tveganj, ki jih uporablja UAIS za obvladovanje tržnega tveganja, likvidnostnega tveganja, tveganja izpostavljenosti do nasprotne stranke in drugih tveganj, vključno z operativnim tveganjem;
the current risk profile of the AIF, including:
trenutni profil tveganja AIS, vključno s:
the market risk profile of the investments of the AIF, including the expected return and volatility of the AIF in normal market conditions;
profilom tržnega tveganja naložb AIS, vključno s pričakovanim donosom in volatilnostjo AIS v običajnih tržnih razmerah;
the liquidity profile of the investments of the AIF, including the liquidity profile of the AIF’s assets, the profile of redemption terms and the terms of financing provided by counterparties to the AIF;
profilom likvidnosti naložb AIS, vključno s profilom likvidnosti sredstev AIS, značilnostmi pogojev odkupa in pogoji financiranja, ki jih nasprotne stranke zagotovijo AIS;
the results of periodic stress tests, under normal and exceptional circumstances, performed in accordance with point (b) of Article 15(3) and the second subparagraph of Article 16(1) of Directive 2011/61/EU.
rezultati testov izjemnih situacij v običajnih in izrednih okoliščinah, izvedenih v skladu s točko (b) člena 15(3) in drugim pododstavkom člena 16(1) Direktive 2011/61/EU.
The information referred to in paragraphs 1 and 2 shall be reported as follows:
Informacije iz odstavkov 1 in 2 se poročajo, kot sledi: