natgillin/translations-raw huggingface dataset:
The in-house group NCBs shall ensure that their in-house printing works do not participate in any tender procedures for the production of euro banknotes organised and carried out within the Union and do not accept orders for the production of euro banknotes from third parties outside the in-house group NCBs.
NCB z internimi tiskarnami zagotovijo, da njihove interne tiskarne ne sodelujejo v kakršnih koli razpisnih postopkih za proizvodnjo eurobankovcev, ki se organizirajo in izvajajo znotraj Unije, ter ne sprejemajo naročil za proizvodnjo eurobankovcev od tretjih oseb zunaj skupine NCB z internimi tiskarnami.
Cooperation among in-house group NCBs
Sodelovanje med nacionalnimi centralnimi bankami z internimi tiskarnami
In order to improve the cost-efficiency of the production of euro banknotes, in-house group NCBs shall consider establishing appropriate forms of cooperation such as joint purchasing and sharing and implementing best practices for the production process in order to fulfil their public task of banknote production in the best possible way.
Za izboljšanje stroškovne učinkovitosti proizvodnje eurobankovcev NCB z internimi tiskarnami razmislijo o vzpostavitvi primernih oblik sodelovanja, kot je skupna nabava ter izmenjava in izvajanje najboljših praks v proizvodnem procesu, zato da izpolnijo svojo javno nalogo proizvodnje eurobankovcev na najboljši možen način.
In-house group NCBs may decide whether or not to join in any such forms of cooperation, provided that if they do so they commit to remain involved in the relevant initiatives for at least three years (unless they become a tendering group NCB within this period), given the need for continuity and in view of the investments made by the parties.
NCB z interno tiskarno se lahko odloči, ali se bo pridružila kateri koli taki obliki sodelovanja, pod pogojem, da mora potem pri zadevni pobudi sodelovati najmanj tri leta (razen če v tem obdobju postane članica skupine NCB naročnic), zaradi potrebe po kontinuiteti in ob upoštevanju investicij posameznih strank.
Establishment of a separate legal person, or non-institutionalised horizontal cooperation, to jointly fulfil public tasks
Ustanovitev samostojne pravne osebe ali vzpostavitev neinstitucionaliziranega horizontalnega sodelovanja za skupno izpolnitev javnih nalog
To jointly fulfil public tasks, in-house group NCBs shall explore the establishment of (a) a separate legal person consisting of their in-house printing works; or (b) non-institutionalised horizontal cooperation on the basis of a cooperation agreement.
NCB z internimi tiskarnami za skupno izpolnjevanje javnih nalog preučijo možnost (a) ustanovitve samostojne pravne osebe, ki bo vključevala njihove interne tiskarne; ali (b) vzpostavitev neinstitucionaliziranega horizontalnega sodelovanja na temelju sporazuma o sodelovanju.
The following conditions shall apply to the forms of cooperation mentioned in paragraph 1:
Naslednji pogoji veljajo za obe obliki sodelovanja, omenjeni v odstavku 1:
If a legal person established under Article 8(1)(a) is directly awarded a contract for the production of euro banknotes, it must be jointly controlled by the NCBs concerned within the meaning of the definition of joint control under point (2) of Article 1.
Če je pravni osebi, ustanovljeni v skladu s členom 8(1)(a), neposredno dodeljena pogodba za proizvodnjo eurobankovcev, jo morajo zadevne NCB skupaj obvladovati v smislu opredelitve skupnega nadzora v skladu s točko (2) v členu 1.
Any agreement entered into under Article 8(1)(b) shall comply with the following cumulative conditions:
Vsak sporazum, sklenjen na podlagi člena 8(1)(b), mora ustrezati naslednjim kumulativnim pogojem:
the agreement establishes or implements cooperation between the in-house group NCBs with the aim of ensuring that public services they have to perform are provided with a view to achieving objectives they have in common;
sporazum vzpostavlja ali izvaja sodelovanje med NCB z internimi tiskarnami z namenom, da zagotovi, da se javne storitve, ki jih morajo opravljati, izvajajo za doseganje skupnih ciljev;
the implementation of that cooperation is governed solely by considerations relating to the public interest;
izvajanje tega sodelovanja poteka izključno v javnem interesu;
in-house group NCBs perform on the open market less than 20 % of the activities concerned by the cooperation.
NCB z internimi tiskarnami na prostem trgu opravijo manj kot 20 % vseh dejavnosti, ki jih zajema sodelovanje.
For the determination of the percentage of the abovementioned activities the second and third paragraphs of point (2) of Article 1 shall apply accordingly.
Za določanje odstotka zgoraj navedenih dejavnosti se ustrezno uporabljata drugi in tretji odstavek točke (2) v členu 1.
Guideline ECB/2004/18 is repealed with effect from 1 January 2015.
Smernica ECB/2004/18 se razveljavi z učinkom od 1. januarja 2015.
The Eurosystem central banks shall comply with this Guideline from 1 January 2015.
Centralne banke Eurosistema ravnajo v skladu s to smernico od 1. januarja 2015.
Transitional period with respect to the application of Article 4(3)
Prehodno obdobje glede uporabe člena 4(3)
By way of derogation from Article 4(3), tender procedures launched before 1 July 2015 may apply differing requirements with respect to the exclusion of tender participants.
Z odstopanjem od člena 4(3) lahko za razpisne postopke, ki so se začeli pred 1. julijem 2015, veljajo drugačni pogoji glede izključitve udeležencev razpisa.
The Governing Council shall review this Guideline at the beginning of 2017 and every two years thereafter.
Svet ECB pregleda to smernico na začetku leta 2017 in vsaki dve leti po tem.
Done at Frankfurt am Main, 13 November 2014.
V Frankfurtu na Majni, 13. novembra 2014
Guideline ECB/2004/18 of 16 September 2004 on the procurement of euro banknotes (OJ L 320, 21.10.2004, p. 21).
Smernica ECB/2004/18 z dne 16. septembra 2004 o naročilih eurobankovcev (UL L 320, 21.10.2004, str. 21).
Guideline ECB/2011/3 of 18 March 2011 amending Guideline ECB/2004/18 on the procurement of euro banknotes (OJ L 86, 1.4.2011, p. 77).
Smernica ECB/2011/3 z dne 18. marca 2011 o spremembah Smernice ECB/2004/18 o naročilih eurobankovcev (UL L 86, 1.4.2011, str. 77).
Guideline ECB/2013/49 of 18 December 2013 amending Guideline ECB/2004/18 on the procurement of euro banknotes (OJ L 32, 1.2.2014, p. 36).
Smernica ECB/2013/49 ECB z dne 18. decembra 2013 o spremembi Smernice ECB/2004/18 o naročilih eurobankovcev (UL L 32, 1.2.2014, str. 36).
Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ L 134, 30.4.2004, p. 114).
Direktiva 2004/18/ES Evropskega parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil gradenj, blaga in storitev (UL L 134, 30.4.2004, str. 114).
Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).
Direktiva 2014/24/EU Evropskega parlamenta in Sveta z dne 26. februarja 2014 o javnem naročanju in razveljavitvi Direktive 2004/18/ES (UL L 94, 28.3.2014, str. 65).
Guideline (EU) 2015/426 of the European Central Bank
Smernica Evropske centralne banke (EU) 2015/426
amending Guideline ECB/2010/20 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2014/54)
o spremembi Smernice ECB/2010/20 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank (ECB/2014/54)
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 12.1, 14.3 and 26.4 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti členov 12.1, 14.3 in 26.4 Statuta,
Guideline ECB/2010/20 [1] lays down the rules for standardising the accounting and financial reporting of operations undertaken by the national central banks.
Smernica ECB/2010/20 [1] določa pravila za standardiziranje računovodstva in finančnega poročanja o poslovanju nacionalnih centralnih bank.
Technical clarifications need to be incorporated into Guideline ECB/2010/20 following Decision ECB/2014/40 [2] and Decision ECB/2014/45 [3].
V Smernico ECB/2010/20 je treba vključiti tehnična pojasnila v povezavi s Sklepom ECB/2014/40 [2] in Sklepom ECB/2014/45 [3].
Some further technical changes to Guideline ECB/2010/20 are also required.
Potrebne so tudi nekatere dodatne tehnične spremembe Smernice ECB/2010/20.
Therefore, Guideline ECB/2010/20 should be amended accordingly,
Smernico ECB/2010/20 je zato treba ustrezno spremeniti –
The revaluation of gold, foreign currency instruments, securities (other than securities classified as held-to-maturity, non-marketable securities, and securities held for monetary policy purposes that are accounted for at amortised costs), as well as financial instruments, both on-balance-sheet and off-balance-sheet, shall be performed as at the quarterly revaluation date at mid-market rates and prices.
Prevrednotenje zlata, instrumentov v tuji valuti, vrednostnih papirjev (razen vrednostnih papirjev, razvrščenih med tiste, ki so v imetju do zapadlosti, netržnih vrednostnih papirjev in vrednostnih papirjev v imetju za namene denarne politike, ki se evidentirajo po odplačni vrednosti) in finančnih instrumentov, tako bilančnih kot zabilančnih, se izvede na datum četrtletnega prevrednotenja po srednjih tržnih tečajih in cenah.
Revaluation bookings shall be reversed at the end of the next quarter, except for unrealised losses taken to the profit and loss account at the end of the year; any transactions during the quarter shall be reported at transaction prices and rates.
Vknjižbe prevrednotenja se stornirajo ob koncu naslednjega četrtletja, razen nerealizirane izgube, ki se ob koncu leta izkažejo v izkazu poslovnega izida; vse transakcije med četrtletjem se poročajo po transakcijskih cenah in tečajih.
in Article 13, paragraph 2 is replaced by the following:
Premije in diskonti, ki izhajajo iz izdanih in kupljenih vrednostnih papirjev, se izračunajo in prikažejo kot del obrestnih prihodkov ter se amortizirajo med preostalim pogodbenim obdobjem do zapadlosti vrednostnih papirjev bodisi po linearni metodi bodisi po metodi notranje stopnje donosa (IRR).
Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining contractual life of the securities, either according to the straight-line method or the internal rate of return (IRR) method.
v členu 15 se odstavek 2 nadomesti z naslednjim:
in Article 15, paragraph 2 is replaced by the following:
člen 19 se spremeni:
Interest rate swaps, futures, forward rate agreements, other interest rate instruments and options, with the exception of options embedded in securities, shall be accounted for and revalued on an item-by-item basis.
odstavek 3 se nadomesti z naslednjim:
Article 19 is amended as follows:
Obrestne zamenjave, za katere se ne izvaja kliring prek centralne klirinške nasprotne stranke, se prevrednotijo posamično in, če je potrebno, preračunajo v eure po promptnem deviznem tečaju.
paragraph 3 is replaced by the following:
Priporoča se, da se nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, amortizira v naslednjih letih, da se pri terminskih obrestnih zamenjavah amortizacija začne od datuma valute transakcije in da je amortizacija linearna.
paragraph 4 is replaced by the following:
Pri obrestnih zamenjavah, za katere se kliring izvaja prek centralne klirinške nasprotne stranke:
Interest rate swaps that are not cleared through a central clearing counterparty shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
se začetno kritje evidentira kot ločeno sredstvo, če je položeno v gotovini.
It is recommended that unrealised losses taken to the profit and loss account at the year-end should be amortised in subsequent years, that in the case of forward interest rate swaps the amortisation should begin from the value date of the transaction and that the amortisation should be linear.
Če je položeno v obliki vrednostnih papirjev, ostane nespremenjeno v bilanci stanja;
the following paragraph 5 is added:
v členu 22 se odstavek 6 nadomesti z naslednjim:
For interest rate swaps that are cleared through a central clearing counterparty:
Z izjemo opcij, ki so vgrajene v vrednostne papirje, se vsaka opcijska pogodba prevrednoti posamično.
the initial margin shall be recorded as a separate asset if deposited in cash.
Nerealizirana izguba, izkazana v izkazu poslovnega izida, se v naslednjih letih ne stornira v breme nerealiziranega dobička.
If deposited in the form of securities it shall remain unchanged in the balance sheet;
Nerealizirani prihodki prevrednotenja se knjižijo v dobro računa prevrednotenja.
daily changes in the variation margins shall be taken to the profit and loss account and shall affect the currency position;
v Prilogi II se doda naslednja opredelitev:
in Article 22, paragraph 6 is replaced by the following:
v Prilogi III se točka 2.2 nadomesti z naslednjim:
With the exception of options embedded in securities, every option contract shall be individually revalued.
Priloga IV se nadomesti z besedilom v Prilogi k tej smernici.
Unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against unrealised gains.
Člen 2
Unrealised revaluation gains shall be credited to a revaluation account.
Začetek veljavnosti
in Annex II, the following definition is added:
Centralne banke Eurosistema morajo biti usklajene s to smernico od 31. decembra 2014.
Central clearing counterparty (CCP)
Člen 3
in Annex III, point 2.2 is replaced by the following:
Ta smernica je naslovljena na vse centralne banke Eurosistema.
Annex IV is replaced by the text set out in the Annex to this Guideline.
Za Svet ECB
Entry into force
Smernica ECB/2010/20 z dne 11. novembra 2010 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank (UL L 35, 9.2.2011, str. 31).
This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.
Sklep ECB/2014/40 z dne 15. oktobra 2014 o izvajanju tretjega programa nakupa kritih obveznic (UL L 335, 22.11.2014, str. 22).
The Eurosystem central banks shall comply with this Guideline from 31 December 2014.
Sklep (EU) 2015/5 Evropske centralne banke z dne 19. novembra 2014 o izvajanju programa nakupa listinjenih vrednostnih papirjev (ECB/2014/45) (UL L 1, 6.1.2015, str. 4).
Article 3
PRILOGA
Addressees
„PRILOGA IV
This Guideline is addressed to all Eurosystem central banks.
SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA [2]SREDSTVA
Done at Frankfurt am Main, 15 December 2014.
Bilančna postavka [3]
For the Governing Council of the ECB
Kategorizacija vsebine bilančnih postavk
The President of the ECB
Načelo vrednotenja
Guideline ECB/2010/20 of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks (OJ L 35, 9.2.2011, p. 31).
Področje uporabe [4]
Decision ECB/2014/40 of 15 October 2014 on the implementation of the third covered bond purchase programme (OJ L 335, 22.11.2014, p. 22).
Zlato in terjatve v zlatu
Decision (EU) 2015/5 of the European Central Bank of 19 November 2014 on the implementation of the asset-backed securities purchase programme (ECB/2014/45) (OJ L 1, 6.1.2015, p. 4).
Fizično zlato, tj. palice, kovanci, ploščice, zlato v kepah, na zalogi ali ‚v izdelavi‘.
ANNEX
Nefizično zlato, kot so stanja na računih na vpogled za zlato (nedodeljeni računi), vezani depoziti in terjatve do zlata, ki izhajajo iz naslednjih transakcij: (a) višje ali nižje vrednotene transakcije; in (b) zamenjave lokacije zlata ali njegove čistosti, kadar je razlika med izdajo in dobavo več kot en delovni dan
‘ANNEX IV
Tržna vrednost
COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET [2]ASSETS
Obvezno
Balance sheet item [3]
Terjatve do rezidentov zunaj euroobmočja, denominirane v tuji valuti
Categorisation of contents of balance sheet items
Terjatve v tuji valuti do nasprotnih strank, ki so rezidenti zunaj euroobmočja, vključno z mednarodnimi in nadnacionalnimi institucijami ter centralnimi bankami zunaj euroobmočja
Valuation principle
Terjatve do Mednarodnega denarnega sklada (MDS)
Scope of application [4]
Pravice črpanja znotraj rezervne tranše (neto)
Gold and gold receivables
Državna kvota minus stanja v eurih na razpolago za MDS.
Physical gold, i.e. bars, coins, plates, nuggets in storage or “under way”.
Račun št. 2 MDS (račun za upravne stroške v eurih) se lahko vključi v to postavko ali v postavko ‚Obveznosti do rezidentov zunaj euroobmočja, denominirane v tuji valuti‘
Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (a) upgrading or downgrading transactions; and (b) gold location or purity swaps where there is a difference of more than one business day between release and receipt
Nominalna vrednost, preračunana po tržnem deviznem tečaju
Market value
Posebne pravice črpanja
Mandatory
Imetja posebnih pravic črpanja (bruto)
Claims on non-euro area residents denominated in foreign currency
Druge terjatve
Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency
Splošni sporazumi o izposojanju, posojila iz posebnih dogovorov o izposojanju, depoziti v sklade, ki jih upravlja MDS
Receivables from the International Monetary Fund (IMF)
Stanja pri bankah in naložbe v vrednostne papirje, zunanja posojila in druga zunanja sredstva
Drawing rights within the reserve tranche (net)
Stanja pri bankah zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
National quota minus balances in euro at the disposal of the IMF.
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije začasnega nakupa
The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item “Liabilities to non-euro area residents denominated in euro”
Stanja pri bankah zunaj euroobmočja
Nominal value, translation at the foreign exchange market rate
Naložbe v vrednostne papirje zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
SDRs
Menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga, lastniški instrumenti, ki se hranijo kot del deviznih rezerv, vsi izdani s strani rezidentov zunaj euroobmočja
Holdings of SDRs (gross)
Tržni vrednostni papirji, razen vrednostnih papirjev v imetju do zapadlosti
Other claims
Tržna cena in tržni devizni tečaj
General arrangements to borrow, loans under special borrowing arrangements, deposits made to trusts under the management of the IMF
Vse premije ali diskonti se amortizirajo
Balances with banks and security investments, external loans and other external assets
Tržni vrednostni papirji, razvrščeni med tiste, ki so v imetju do zapadlosti
Balances with banks outside the euro area other than those under asset item 11.3 “Other financial assets”
Nabavna vrednost, ki je predmet oslabitve, in tržni devizni tečaj
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions
Netržni vrednostni papirji
Balances with banks outside the euro area
Tržni lastniški instrumenti
Security investments outside the euro area other than those under asset item 11.3 “Other financial assets”
Zunanja posojila (depoziti) zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by non-euro area residents
Zunanja posojila
Marketable securities other than held-to-maturity
Depoziti po nominalni vrednosti, preračunani po tržnem deviznem tečaju
Market price and foreign exchange market rate
Druga zunanja sredstva
Any premiums or discounts are amortised
Bankovci in kovanci iz držav zunaj euroobmočja
Marketable securities classified as held-to-maturity
Terjatve do rezidentov euroobmočja, denominirane v tuji valuti
Cost subject to impairment and foreign exchange market rate
Naložbe v vrednostne papirje znotraj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
Non-marketable securities
Menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga, lastniški instrumenti, ki se hranijo kot del deviznih rezerv, vsi izdani s strani rezidentov euroobmočja
Marketable equity instruments
Druge terjatve do rezidentov euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
External loans (deposits) outside the euro area other than those under asset item 11.3 “Other financial assets”
Posojila, depoziti, transakcije začasnega nakupa, drugo posojanje
External loans
Depoziti in drugo posojanje po nominalni vrednosti, preračunani po tržnem deviznem tečaju
Deposits at nominal value translated at the foreign exchange market rate
Terjatve do rezidentov zunaj euroobmočja, denominirane v eurih
Other external assets
Stanja pri bankah, naložbe v vrednostne papirje in posojila
Non-euro area banknotes and coins
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva.
Claims on euro area residents denominated in foreign currency
Transakcije začasnega nakupa v povezavi z upravljanjem vrednostnih papirjev, denominiranih v eurih
Security investments inside the euro area other than those under asset item 11.3 “Other financial assets”
Nominalna vrednost
Notes and bonds, bills, zero bonds, money market paper, equity instruments held as part of the foreign reserves, all issued by euro area residents
Lastniški instrumenti, menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga, vsi izdani s strani rezidentov zunaj euroobmočja
Other claims on euro area residents other than those under asset item 11.3 “Other financial assets”
Tržna cena
Loans, deposits, reverse repo transactions, sundry lending
Nabavna vrednost, ki je predmet oslabitve
Deposits and other lending at nominal value, translated at the foreign exchange market rate
Posojila zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
Claims on non-euro area residents denominated in euro
Posojila zunaj euroobmočja
Balances with banks, security investments and loans
Depoziti po nominalni vrednosti
Current accounts, fixed-term deposits, day-to-day money.
Vrednostni papirji, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘, ki jih izdajo subjekti zunaj euroobmočja
Reverse repo transactions in connection with the management of securities denominated in euro
Vrednostni papirji, ki jih izdajo nadnacionalne ali mednarodne organizacije, npr. Evropska investicijska banka, ne glede na njihovo geografsko lokacijo
Nominal value
Terjatve, ki izhajajo iz kredita v okviru ERM II
Equity instruments, notes and bonds, bills, zero bonds, money market paper, all issued by non-euro area residents
Posojila v skladu s pogoji ERM II
Market price
Posojila kreditnim institucijam euroobmočja, povezana z operacijami denarne politike, denominirana v eurih
Cost subject to impairment
Postavke 5.1 do 5.5: transakcije v skladu z ustreznimi instrumenti denarne politike, opisane v Prilogi I k Smernici ECB/2011/14 Evropske centralne banke [5]
Loans outside the euro area other than those under asset item 11.3 “Other financial assets”
Operacije glavnega refinanciranja
Loans outside the euro area
Redne povratne transakcije za povečevanje likvidnosti, organizirane tedensko in z običajno zapadlostjo enega tedna
Deposits at nominal value
Nominalna vrednost ali repo cena
Securities other than those under asset item 11.3 “Other financial assets”, issued by entities outside the euro area
Operacije dolgoročnejšega refinanciranja