natgillin/translations-raw huggingface dataset:
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
Vsi fiduciarni posli se sporočijo izključno v tej postavki, ne glede na to, ali institucija dodatno zagotavlja še druge storitve;
Netting among the notional amounts is not allowed.
„plačilne storitve“ pomenijo izterjavo plačil v imenu stranke na podlagi dolžniških instrumentov, ki niso pripoznana v bilanci stanja institucije in iz nje ne izvirajo;
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
„viri strank, ki se razdelijo, ne pa upravljajo“ pomenijo produkte, ki jih izdajo subjekti zunaj skupine in jih institucija razdeli svojim trenutnim strankam.
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Ta postavka se sporoča po vrsti produkta;
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
„znesek sredstev, vključenih v opravljene storitve“ pomeni znesek sredstev, v zvezi s katerimi institucija deluje, pri čemer se uporabi poštena vrednost.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Če poštena vrednost ni na voljo, se lahko uporabijo druge osnove za merjenje, vključno z nominalno vrednostjo.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Kadar institucija opravlja storitve za subjekte, kot so kolektivni naložbeni podjemi in pokojninski skladi, se lahko zadevna sredstva prikažejo po vrednosti, po kateri ti subjekti sporočajo sredstva v svoji bilanci stanja.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of the CRR.
Sporočeni zneski po potrebi vključujejo obračunane obresti.
This item does not include derivatives for proprietary trading.
DELEŽI V NEKONSOLIDIRANIH STRUKTURIRANIH SUBJEKTIH (30)
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
„Izkoriščena likvidnostna podpora“ pomeni vsoto knjigovodske vrednosti kreditov in drugih finančnih sredstev, odobrenih nekonsolidiranim strukturiranim subjektom, in knjigovodske vrednosti dolžniških vrednostnih papirjev v posesti, ki so jih izdali nekonsolidirani strukturirani subjekti.
‘other financial corporations’, and
Institucije sporočijo zneske in/ali posle v zvezi z bilančnimi in zunajbilančnimi izpostavljenostmi, kadar je nasprotna stranka povezana stranka.
‘rest’ comprising all other counterparties.
Posli znotraj skupine in neporavnani zneski znotraj skupine se izključijo.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Institucije pod postavko „odvisne družbe in drugi subjekti v isti skupini“ vključijo stanja in posle z odvisnimi družbami, ki niso bili izključeni, ker odvisne družbe niso polno konsolidirane z bonitetnim obsegom konsolidacije ali ker so v skladu s členom 19 CRR odvisne družbe zaradi nepomembnosti izključene iz obsega bonitetne konsolidacije ali ker v primeru institucij, ki so del večje skupine, odvisne družbe spadajo pod končni obvladujoči subjekt, in ne pod institucijo.
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Pod postavko „pridružene družbe in skupni podvigi“ pa institucije vključijo deleže stanj in poslov s skupnimi podvigi in pridruženimi družbami skupine, ki ji pripada subjekt, in sicer deleže, ki niso bili izključeni z uporabo metode sorazmerne konsolidacije ali kapitalske metode.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Kot „prejete obveze iz kreditov, prejeta finančna poroštva in druge prejete obveze“ se poroča znesek, ki je vsota „nominalnega“ zneska prejetih obvez iz kreditov, „najvišjega zavarovanja/finančnega poroštva, ki se lahko upošteva“ kot prejeto finančno poroštvo, in „nominalnega“ zneska drugih prejetih obvez.
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
„Dobički ali izgube iz odprave pripoznanja nefinančnih sredstev“ vključujejo vse dobičke in izgube iz odprave pripoznanja nefinančnih sredstev, ki se ustvarijo v poslih s povezanimi strankami.
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Ta postavka vključuje dobičke in izgube iz odprave pripoznanja nefinančnih sredstev, ki so bili ustvarjeni v poslih s povezanimi strankami ter so del naslednjih vrstičnih postavk „izkaza poslovnega izida“:
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
„dobički ali izgube iz odprave pripoznanja naložb v kapital odvisnih družb, skupnih podvigov in pridruženih družb“;
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
„dobički ali izgube iz odprave pripoznanja nefinančnih sredstev, ki niso sredstva v posesti za prodajo“;
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
„dobički ali izgube iz nekratkoročnih sredstev in skupin za odtujitev, razvrščenih med sredstva v posesti za prodajo, ki jih ni mogoče razvrstiti kot ustavljeno poslovanje“, in
COLLATERAL AND GUARANTEES RECEIVED (13)
„dobički ali izgube po davku iz ustavljenega poslovanja“.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
STRUKTURA SKUPINE (40)
The loans and advances shall be broken down by counterparties.
Institucije predložijo natančne informacije o odvisnih družbah, skupnih podvigih in pridruženih družbah na datum poročanja.
In Template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Sporočijo se vse odvisne družbe, ne glede na dejavnost, ki jo opravljajo.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Naslednje informacije se sporočijo „po subjektih“:
For reporting loans and advances according to the type of pledge the following definitions shall be used:
„koda LEI“ pomeni kodo LEI podjetja, v katero se vlaga;
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.
„koda subjekta“ pomeni identifikacijsko kodo podjetja, v katero se vlaga;
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
„ime subjekta“ pomeni ime podjetja, v katero se vlaga;
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
„vstopni datum“ pomeni datum, na katerega je podjetje, v katero se vlaga, vstopilo v „obseg skupine“;
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
„delniški kapital“ pomeni celoten znesek kapitala, ki ga izda podjetje, v katero se vlaga, na referenčni datum;
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
„lastniški kapital podjetja, v katero se vlaga“, „bilančna vsota podjetja, v katero se vlaga“ in „dobiček (ali izguba) podjetja, v katero se vlaga“ vključujejo zneske navedenih postavk iz zadnjih računovodskih izkazov podjetja, v katero se vlaga;
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
„sedež podjetja, v katero se vlaga“ pomeni državo sedeža podjetja, v katero se vlaga;
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
„sektor podjetja, v katero se vlaga“ pomeni sektor nasprotne stranke v skladu z odstavkom 35 dela 1;
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
„oznaka NACE“ se določi na podlagi glavne dejavnosti podjetja, v katero se vlaga.
‘Change in fair value for the period’ shall include gains or losses from remeasurements of the instruments in the period.
„glasovalne pravice ( %)“ pomenijo delež glasovalnih pravic v zvezi z lastniškimi instrumenti, ki jih ima institucija v lasti na referenčni datum;
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
„struktura skupine [razmerje]“ pomeni razmerje med obvladujočim subjektom in podjetjem, v katero se vlaga (odvisno družbo, skupnim podvigom ali pridruženo družbo);
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from remeasurements of the instruments accumulated from the initial recognition to the reference date.
„računovodska obravnava [računovodska skupina]“ pomeni računovodsko obravnavo z računovodskim obsegom konsolidacije (polna konsolidacija, sorazmerna konsolidacija ali kapitalska metoda);
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
„računovodska obravnava [skupina v skladu s CRR]“ pomeni računovodsko obravnavo z obsegom konsolidacije v skladu s CRR (popolna integracija, sorazmerna integracija ali kapitalska metoda);
Template 15 includes information on transferred financial assets of which part or all do not qualify for derecognition, and financial assets entirely derecognised for which the institution retains servicing rights.
„knjigovodska vrednost“ pomeni zneske, sporočene v okviru bilance stanja institucije za podjetja, v katera se vlaga, ki niso niti polno niti sorazmerno konsolidirana;
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
„strošek pridobitve“ pomeni znesek, ki ga plačajo investitorji;
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR.
„dobro ime, povezano s podjetjem, v katero se vlaga“ pomeni znesek dobrega imena, sporočen v okviru konsolidirane bilance stanja institucije za podjetje, v katero se vlaga, pod postavko „dobro ime“ ali „naložbe v kapital odvisnih družb, skupnih podvigov in pridruženih družb“;
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
„poštena vrednost naložb, za katere so objavljene cene“ pomeni ceno na referenčni datum; predloži se le, če instrumenti kotirajo na borzi.
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
„Po instrumentih“ se sporočijo naslednje informacije:
Repurchase agreements also include repo-type operations which may include:
„koda vrednostnega papirja“ pomeni kodo ISIN za vrednostni papir.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral.
V primeru vrednostnih papirjev brez dodeljene kode ISIN pomeni drugo kodo, ki enoznačno označuje vrednostni papir;
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
„koda holdinga“ pomeni identifikacijsko kodo subjekta znotraj skupine, ki ima v lasti naložbo;
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
„koda subjekta“, „akumulirani lastniški delež ( %)“, „knjigovodska vrednost“ in „strošek pridobitve“ so opredeljeni zgoraj.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.
Zneski ustrezajo vrednostnemu papirju, ki ga ima v lasti zadevni holding.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
POŠTENA VREDNOST (41)
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
V tej predlogi se sporočijo informacije o pošteni vrednosti finančnih instrumentov, merjeni po odplačni vrednosti z uporabo hierarhije iz MSRP 7, 27A. člen.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
V tej predlogi se sporočijo informacije o uporabi možnosti vrednotenja po pošteni vrednosti za finančna sredstva in obveznosti, označene po pošteni vrednosti prek poslovnega izida.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
„Hibridne pogodbe“ vključujejo knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo v navedene računovodske portfelje, tj. vključujejo neločene hibridne instrumente kot celoto.
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
V tej predlogi se sporočijo informacije o hibridnih finančnih instrumentih, razen o hibridnih pogodbah, merjenih po pošteni vrednosti prek poslovnega izida pod „možnostjo vrednotenja po pošteni vrednosti“, ki se sporočijo v predlogi 41.2.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Postavka „v posesti za trgovanje“ vključuje knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo med „finančna sredstva v posesti za trgovanje“ ali „finančne obveznosti v posesti za trgovanje“, tj. vključuje neločene hibridne instrumente kot celoto.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Druge vrstice vključujejo knjigovodsko vrednost gostiteljskih pogodb, ki so bile ločene od vgrajenih izvedenih finančnih instrumentov v skladu z ustreznim računovodskim okvirom.
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Knjigovodske vrednosti vgrajenih izvedenih finančnih instrumentov, ločenih od teh gostiteljskih pogodb v skladu z ustreznim računovodskim okvirom, se sporočijo v predlogah 10 in 11.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
OPREDMETENA IN NEOPREDMETENA SREDSTVA: KNJIGOVODSKA VREDNOST PO NAČINU MERJENJA (42)
The net amount represents the difference between realised gains and realised losses.
„Opredmetena osnovna sredstva“, „naložbene nepremičnine“ ter „druga neopredmetena sredstva“ se poročajo po merilih, uporabljenih pri njihovem merjenju.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
„Druga neopredmetena sredstva“ vključujejo vsa druga neopredmetena sredstva, razen dobrega imena.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
REZERVACIJE (43)
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
Ta predloga vključuje uskladitev knjigovodske vrednosti postavke „rezervacije“ na začetku in koncu zadevnega obdobja glede na naravo gibanj.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
PROGRAMI Z DOLOČENIMI ZASLUŽKI IN ZASLUŽKI ZAPOSLENCEV (44)
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
Te predloge vključujejo zbrane informacije o vseh programih z določenimi zaslužki, ki jih izvaja institucija.
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
Če se izvaja več kot en program z določenimi zaslužki, se sporoči zbirni znesek vseh programov.
Foreign exchange trading: including exclusively trading on foreign exchanges;
Postavka „sestavine neto sredstev in obveznosti za programe z določenimi zaslužki“ prikazuje uskladitev akumulirane sedanje vrednosti vseh neto obveznosti (sredstev) za določene zaslužke ter pravice do povračila [MRS 19, 140.(a) in (b) člen].
Credit risk instruments: including trading of credit link notes;
Postavka „neto sredstva za določene zaslužke“ vključuje v primeru presežka zneske presežka, ki se pripoznajo v bilanci stanja, ker nanje ne vplivajo omejitve iz MRS 19, 63. člen.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Znesek te postavke in znesek, pripoznan v pojasnjevalni postavki „poštena vrednost katere koli pravice do poplačila, pripoznane kot sredstvo“, sta vključena v postavko „druga sredstva“ bilance stanja.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Učinki različnih elementov iz MRS 19, 141. člen, v zadevnem obdobju se prikažejo ločeno.
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Znesek „končnega stanja [sedanja vrednost]“ v predlogi za gibanja pri obveznostih za določene zaslužke je enak „sedanji vrednosti obveznosti za določene zaslužke“.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Za poročanje pojasnjevalnih postavk, povezanih z odhodki za zaposlene, se uporabijo naslednje opredelitve:
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
„pokojnine in podobni odhodki“ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodek za zaposlene za katere koli pozaposlitvene obveznosti (programe z določenimi prispevki in programe z določenimi zaslužki) ter prispevke v sklade socialne varnosti;
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
„plačila na podlagi delnic“ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodki za zaposlene za plačila na podlagi delnic.
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
RAZČLENITEV IZBRANIH POSTAVK IZKAZA POSLOVNEGA IZIDA (45)
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Dobički in izgube iz odprave pripoznanja nefinančnih sredstev, ki niso sredstva v posesti za prodajo, se razčlenijo po vrsti sredstva; vsaka vrstična postavka vključuje dobiček ali izgubo v zvezi s sredstvom (kot je nepremičnina, programska oprema, strojna oprema, zlato ali naložba), za katerega je bilo odpravljeno pripoznanje.
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Stroški institucije kot najemnika se vključijo pod postavko „drugi administrativni odhodki“.
‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
Dobički ali izgube iz ponovnega merjenja deležev plemenitih kovin in drugih vrst blaga, merjenih po pošteni vrednosti in z odštetimi stroški prodaje, se sporočijo v postavkah, vključenih v postavko „drugi poslovni prihodki.
GEOGRAPHICAL BREAKDOWN (20)
Drugo“ ali „drugi poslovni odhodki.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
Drugo“.
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
IZKAZ SPREMEMB LASTNIŠKEGA KAPITALA (46)