natgillin/translations-raw huggingface dataset:
Unless otherwise provided for in this Regulation, the accounting rules followed by MFIs for the purposes of reporting under this Regulation shall be those laid down in the national transposition of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions [13], as well as in any other international standards applicable.
Razen če je v tej uredbi določeno drugače, uporabljajo MFI za namene poročanja po tej uredbi računovodska pravila, določena v nacionalnem predpisu, ki prenaša Direktivo Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij [13], in v katerih koli drugih upoštevnih mednarodnih standardih.
Deposit liabilities and loans shall be reported at their principal amount outstanding at the end of the month.
Obveznosti iz naslova vlog in posojila se poročajo v nominalnem znesku, ki je neporavnan ob koncu meseca.
Write-offs and write-downs as determined by the relevant accounting practices shall be excluded from this amount.
Odpisi in delni odpisi, kot so določeni z upoštevno računovodsko prakso, se izključijo iz tega zneska.
Without prejudice to accounting practices and netting arrangements prevailing in the euro area Member States, all financial assets and liabilities shall be reported on a gross basis for statistical purposes.
Brez poseganja v računovodske prakse in postopke izravnave, ki veljajo v državah članicah euroobmočja, se vsa finančna sredstva in obveznosti za statistične namene poročajo v bruto zneskih.
NCBs may allow the reporting of provisioned loans net of provisions and the reporting of purchased loans at the price agreed at the time of their acquisition, provided that such reporting practices are applied by all resident reporting agents.
NCB lahko dovolijo poročanje posojil, za katere so oblikovane rezervacije, v neto zneskih brez rezervacij in poročanje odkupljenih posojil po ceni, dogovorjeni v času njihove pridobitve, pod pogojem, da tako poročevalsko prakso uporabljajo vse rezidenčne poročevalske enote.
Derogations may be granted to small MFIs, as follows:
Odstopanja se lahko odobrijo manjšim MFI, kot sledi:
with regard to small MFIs, where a derogation referred to in point (a) applies, NCBs shall continue, as a minimum, to collect data relating to the total balance sheet at least at an annual frequency so that the combined contribution to the national MFI balance sheet of the tail institutions can be monitored;
v zvezi z manjšimi MFI NCB v primeru uporabe odstopanja, navedenega v točki (a), še naprej najmanj letno zbirajo vsaj podatke, ki se nanašajo na skupno bilanco stanja, tako da se lahko spremlja skupni prispevek institucij „na repu“ v nacionalno bilanco stanja MFI;
without prejudice to point (a), NCBs may grant derogations to credit institutions that do not benefit from the regime laid down in points (a) and (b) with the effect of reducing their reporting requirements to those laid down in Part 6 of Annex I, provided that their combined contribution to the national MFI balance sheet in terms of stocks exceeds neither 10 % of the national MFI balance sheet nor 1 % of the euro area MFI balance sheet;
brez poseganja v točko (a) lahko NCB odobrijo odstopanja kreditnim institucijam, za katere ne velja ureditev iz točk (a) in (b), tako da zmanjšajo svoje zahteve za poročanje na tiste, ki so določene v delu 6 Priloge I, pod pogojem, da skupni prispevek teh kreditnih institucij v nacionalno bilanco stanja MFI v obliki stanj ne presega 10 % nacionalne bilance stanja MFI niti 1 % bilance stanja MFI euroobmočja;
small MFIs may choose not to make use of the derogations and to fulfil the full reporting requirements instead.
manjše MFI se lahko odločijo, da ne bodo izkoristile odstopanj in bodo namesto tega izpolnile zahteve za poročanje v polnem obsegu.
Derogations may be granted to MMFs by NCBs, as follows:
NCB lahko odobrijo odstopanja skladom denarnega trga, kot sledi:
NCBs may grant derogations to MMFs from the statistical reporting requirements set out in Article 5(1) provided that MMFs instead report balance sheet data in accordance with Article 5 of Regulation (EU) No 1073/2013 (ECB/2013/38), subject to the following requirements:
NCB lahko skladom denarnega trga odobrijo odstopanja od zahtev za statistično poročanje, ki so določene v členu 5(1), pod pogojem, da SDT namesto tega poročajo podatke bilance stanja v skladu s členom 5 Uredbe (EU) št. 1073/2013 (ECB/2013/38), ob upoštevanju naslednjih zahtev:
MMFs report such data on a monthly basis in accordance with the ‘combined approach’ set out in Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38) and in accordance with the timeliness requirements set out in Article 9 thereof; and
SDT mesečno poročajo take podatke v skladu z „združenim pristopom“, določenim v Prilogi I k Uredbi (EU) št. 1073/2013 (ECB/2013/38), in v rokih, določenih v členu 9 navedene uredbe; ter
MMFs report end-of-month stock data on MMF shares/units in accordance with the timeliness requirements set out in Article 7(2);
SDT poročajo podatke o stanjih delnic/enot SDT ob koncu meseca v skladu z roki, določenimi v členu 7(2);
NCBs may also grant derogations to MMFs from the following statistical reporting requirements:
NCB lahko skladom denarnega trga odobrijo odstopanja tudi od naslednjih zahtev za statistično poročanje:
to provide the total positions for: (1) deposits of and loans granted to central banks and deposit-taking corporations; (2) deposits of and loans granted to all counterpart sectors apart from the non-financial corporations sector broken down by original maturity; and (3) intra-euro area cross-border deposits and loans broken down by country and by sector;
da sporočijo skupne pozicije za naslednje: (1) vloge centralnih bank in institucij, ki sprejemajo vloge, ter posojila tem subjektom; (2) vloge vseh nasprotnih sektorjev razen sektorja nefinančnih družb in posojila tem subjektom z razčlenitvijo po prvotni zapadlosti; ter (3) čezmejne vloge in posojila znotraj euroobmočja z razčlenitvijo po državah in sektorjih;
to provide the total accrued interest for loans and deposits;
da sporočijo skupne obračunane obresti za posojila in vloge;
to provide asset and liabilities positions vis-à-vis the insurance corporations and the pension funds sectors separately;
da posebej sporočijo postavke sredstev in obveznosti v razmerju do sektorjev zavarovalnih družb in pokojninskih skladov;
to provide information on intra-group positions, loans and deposits;
da sporočijo podatke o pozicijah, posojilih in vlogah znotraj skupine;
NCBs may grant derogations in respect of the statistical reporting requirements as regards the residency of the holders of MMF shares/units:
NCB lahko odobrijo odstopanja v zvezi z zahtevami za statistično poročanje o rezidenčnosti imetnikov delnic/enot SDT:
where MMF shares/units are issued for the first time or where market developments require a change of a reporting option or the combination thereof, as defined in Section 5.7(b) of Part 2 of Annex I, NCBs may grant derogations, for a period of one year, in respect of the statistical reporting requirements set out in Section 5.7 of Part 2 of Annex I; or
kadar se delnice/enote SDT izdajo prvič ali kadar gibanja na trgu zahtevajo spremembo možnosti poročanja ali kombinacije možnosti poročanja, ki so opredeljene v oddelku 5.7(b) dela 2 Priloge I, lahko NCB v zvezi z zahtevami za statistično poročanje, določenimi v oddelku 5.7 dela 2 Priloge I, odobrijo odstopanja za eno leto; ali
where the required statistical information on the residency of the holders of MMF shares/units is collected from other available sources in accordance with Section 5.7 of Part 2 of Annex I. NCBs shall check the fulfilment of this condition in good time in order to grant or withdraw, if necessary, any derogation with effect from the start of each year, in agreement with the ECB.
kadar se zahtevane statistične informacije o rezidenčnosti imetnikov delnic/enot SDT zberejo iz drugih dostopnih virov v skladu z oddelkom 5.7 dela 2 Priloge I. NCB morajo pravočasno preveriti izpolnjevanje tega pogoja, da bi v soglasju z ECB lahko odobrile ali po potrebi preklicale odstopanje z učinkom od vsakokratnega začetka leta.
Derogations may be granted in respect of reporting revaluation adjustments to MFIs, as follows:
Odstopanja se lahko odobrijo MFI v zvezi s poročanjem prevrednotovalnih popravkov, kot sledi:
without prejudice to paragraph 1, NCBs may grant derogations in respect of the reporting of revaluation adjustments to MMFs, removing from the MMFs any requirement to report revaluation adjustments;
brez poseganja v odstavek 1 lahko NCB odobrijo SDT odstopanja v zvezi s poročanjem prevrednotovalnih popravkov, tako da odpravijo vse zahteve, po katerih morajo SDT poročati prevrednotovalne popravke;
reporting agents, using different valuation methods, shall provide the NCBs with the relevant information on valuation practices, including quantitative indications on the percentage of their holdings of these instruments; and
poročevalske enote, ki uporabljajo različne metode vrednotenja, zagotovijo NCB ustrezne informacije o praksah vrednotenja, vključno s količinsko navedbo odstotka njihovih imetij teh instrumentov; in
where a substantial price revaluation has occurred, NCBs shall be entitled to request reporting agents to provide additional information relating to the month in which this took place;
pri znatnem cenovnem prevrednotenju so NCB upravičene, da od poročevalskih enot zahtevajo dodatne informacije, ki se nanašajo na mesec, v katerem se je prevrednotenje zgodilo;
NCBs may grant derogations in respect of the reporting of price revaluations of securities, including the granting of complete exemption from any such reporting, to credit institutions which report the monthly stocks of securities on a security-by-security basis, subject to the following requirements:
NCB lahko odobrijo odstopanja v zvezi s poročanjem cenovnih prevrednotenj vrednostnih papirjev, vključno z odobritvijo popolne oprostitve takšnega poročanja za kreditne institucije, ki poročajo mesečna stanja vrednostnih papirjev po posameznih vrednostnih papirjih, ob upoštevanju naslednjih zahtev:
the information reported includes, for each security, its carrying value on the balance sheet; and
za vsak vrednostni papir se sporoča tudi knjigovodska vrednost v bilanci stanja; ter
for securities without publicly available identification codes, the information reported includes information on the instrument category, maturity and issuer which is at least sufficient for the derivation of the breakdowns defined as ‘minimum requirements’ in Part 5 of Annex I.
za vrednostne papirje, ki nimajo javno dostopnih identifikacijskih oznak, se sporočajo tudi informacije o kategoriji instrumentov, zapadlosti in izdajatelju, ki so potrebne vsaj za izpeljavo razčlenitev, ki so opredeljene kot „minimalne zahteve“ v delu 5 Priloge I.
Derogations may be granted to MFIs in respect of the statistical reporting of loans that are disposed of by means of a securitisation.
MFI se lahko odobrijo odstopanja v zvezi s statističnim poročanjem o posojilih, ki so bila odsvojena pri listinjenju.
MFIs applying the International Accounting Standard 39 (IAS 39), the International Financial Reporting Standard 9 (IFRS 9) or similar national accounting rules may be allowed by their NCB to exclude from the stocks required by Parts 2 and 3 of Annex I any loans disposed of by means of a securitisation in accordance with national practice, provided that this practice is applied by all resident MFIs.
NCB lahko svojim MFI, ki uporabljajo Mednarodni računovodski standard 39 (MRS 39), Mednarodni standard računovodskega poročanja 9 (MSRP 9) ali podobna nacionalna računovodska pravila, dovoli, da iz stanj, ki se zahtevajo po delih 2 in 3 Priloge I, izvzamejo vsa posojila, odsvojena pri listinjenju, v skladu z nacionalno prakso in pod pogojem, da to prakso uporabljajo vse rezidenčne MFI.
NCBs may grant derogations to MFIs in respect of reporting certain quarterly stocks related to non-euro area Member States.
NCB lahko odobrijo odstopanja MFI v zvezi s poročanjem o nekaterih četrtletnih stanjih, ki se nanašajo na države članice zunaj euroobmočja.
If figures collected at a higher level of aggregation show that positions vis-à-vis counterparties resident in any non-euro area Member State or positions vis-à-vis the currency of a non-euro area Member State are insignificant, an NCB may decide not to require reporting in relation to such a Member State.
Če iz številk, zbranih na višji ravni agregiranja, izhaja, da so postavke v razmerju do nasprotnih strank, rezidenčnih v posamezni državi članici zunaj euroobmočja, ali postavke v razmerju do valute države članice zunaj euroobmočja nepomembne, se NCB lahko odloči, da ne bo zahtevala poročanja v zvezi s to državo članico.
Reporting agents shall comply with the statistical reporting requirements to which they are subject in accordance with the minimum standards for transmission, accuracy, compliance with concepts and revisions specified in Annex IV.
Poročevalske enote morajo izpolniti zahteve po statističnem poročanju, ki veljajo zanje, v skladu z minimalnimi standardi za prenos, točnost, vsebinsko skladnost in popravke, določenimi v Prilogi IV.
The NCBs shall define and implement the reporting arrangements to be followed by the actual reporting population in accordance with national requirements.
NCB opredelijo in uvedejo ureditve poročanja, po katerih se dejanska poročevalska populacija ravna, v skladu z nacionalnimi zahtevami.
The NCBs shall ensure that these reporting arrangements provide the required statistical information and allow accurate checking of the fulfilment of the minimum standards for transmission, accuracy, compliance with concepts and revisions specified in Annex IV.
NCB zagotovijo, da te ureditve poročanja zagotavljajo zahtevane statistične informacije in omogočajo natančno preverjanje izpolnjevanja minimalnih standardov za prenos, točnost, vsebinsko skladnost in popravke, določenih v Prilogi IV.
In the event of a merger, division or any other reorganisation that might affect the fulfilment of its statistical obligations, the actual reporting agent concerned shall inform the relevant NCB, once the intention to implement such an operation has become public and within a reasonable time before it takes effect, of the procedures that are planned to fulfil the statistical reporting requirements set out in this Regulation.
Dejanska poročevalska enota mora v primeru združitve, delitve ali kakršne koli druge reorganizacije, ki bi lahko vplivala na izpolnitev njenih statističnih obveznosti, obvestiti zadevno NCB o postopkih, načrtovanih za izpolnitev zahtev za statistično poročanje iz te uredbe, in sicer takrat, ko namera za izvedbo takega postopka postane javna, in v razumnem roku, preden začne učinkovati.
The reserve base data for the tail institutions for three reserve maintenance periods shall be based on end-of-quarter data collected by the NCBs within 28 working days following the end of the quarter to which they relate.
Podatki za osnovo za obvezne rezerve institucij „na repu“ za tri obdobja izpolnjevanja obveznih rezerv temeljijo na podatkih ob koncu četrtletja, ki jih NCB zberejo v 28 delovnih dneh po koncu četrtletja, na katero se nanašajo.
The special rules on the application of the ECB’s minimum reserve system set out in Annex III shall prevail over any provisions of Regulation (EC) No 1745/2003 (ECB/2003/9) in the case of conflict.
V primeru kolizije posebna pravila o uporabi sistema obveznih rezerv ECB, kot so določena v Prilogi III, prevladajo nad določbami Uredbe (ES) št. 1745/2003 (ECB/2003/9).
The procedures for confirmation or acknowledgement of reserve requirements are without prejudice to the obligation for reporting agents always to report correct statistical information and to revise, as soon as possible, any incorrect statistical information they have already reported.
Postopki potrjevanja ali priznavanja zahtev po obveznih rezervah ne posegajo v obveznost poročevalskih enot, da vedno poročajo pravilne statistične podatke in da, kakor hitro je to mogoče, popravijo nepravilne statistične informacije, ki so jih že sporočile.
The NCBs shall exercise the right to verify or collect compulsorily the information which reporting agents are required to provide pursuant to this Regulation, without prejudice to the ECB’s right to exercise these rights itself.
NCB izvajajo pravico do preverjanja ali obveznega zbiranja informacij, ki jih morajo poročevalske enote zagotavljati v skladu s to uredbo, brez poseganja v pristojnost ECB, da sama izvaja te pravice.
In particular, the NCBs shall exercise this right when an institution included in the actual reporting population does not fulfil the minimum standards for transmission, accuracy, compliance with concepts and revisions specified in Annex IV.
NCB to pravico izvajajo zlasti, kadar institucija, ki je vključena v dejansko poročevalsko populacijo, ne izpolnjuje minimalnih standardov za prenos, točnost, vsebinsko skladnost in popravke, določenih v Prilogi IV.
First reporting pursuant to this Regulation shall start with data for December 2014.
Prvo poročanje v skladu s to uredbo se začne s podatki za december 2014.
First reporting according to this Regulation in respect of cells corresponding to euro area Member States in Table 3 of Part 3 of Annex I shall begin with the first quarterly data after the date of their adoption of the euro.
Prvo poročanje v skladu s to uredbo v zvezi s polji, ki ustrezajo državam članicam euroobmočja, v tabeli 3 v delu 3 Priloge I se začne s prvimi četrtletnimi podatki po dnevu, ko so sprejele euro.
First reporting according to this Regulation in respect of cells corresponding to non-euro area Member States in Tables 3 and 4 of Part 3 of Annex I shall begin with the first quarterly data after the date of their accession to the Union.
Prvo poročanje po tej uredbi v zvezi s polji, ki ustrezajo državam članicam zunaj euroobmočja, v tabelah 3 in 4 v delu 3 Priloge I se začne s prvimi četrtletnimi podatki po dnevu njihovega pristopa k Uniji.
If the relevant NCB decides not to require first reporting of insignificant data beginning with the first quarterly data after the date of the relevant Member State or Member States’ accession to the Union, reporting shall begin 12 months after the NCB informs the reporting agents that data are required.
Če se zadevna NCB odloči, da ne bo zahtevala, da se prvo poročanje za nepomembne podatke začne s prvimi četrtletnimi podatki po dnevu pristopa zadevne države članice ali držav članic k Uniji, se poročanje začne 12 mesecev po tem, ko NCB obvesti poročevalske enote, da zahteva podatke.
Regulation (EC) No 25/2009 (ECB/2008/32) is repealed with effect from 1 January 2015.
Uredba (ES) št. 25/2009 (ECB/2008/32) se razveljavi z učinkom od 1. januarja 2015.
References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table set out in Annex VI.
Sklicevanja na razveljavljeno uredbo se razlagajo kot sklicevanja na to uredbo in se berejo v skladu s korelacijsko tabelo v Prilogi VI.
Done at Frankfurt am Main, 24 September 2013.
V Frankfurtu na Majni, 24. septembra 2013
See p. 73 of this Official Journal.
Glej stran 73 tega Uradnega lista.
See p. 107 of this Official Journal.
Glej stran 107 tega Uradnega lista.
OJ L 226, 28.8.2010, p. 48.
UL L 226, 28.8.2010, str. 48.
The statistical system for the Member States whose currency is the euro (hereinafter the ‘euro area Member States’ covering the balance sheet of the monetary financial institution (MFI) sector comprises the two following main elements:
Statistični sistem držav članic, katerih valuta je euro (v nadaljnjem besedilu: države članice euroobmočja), ki obsega bilanco stanja v sektorju denarnih finančnih institucij (MFI), vsebuje naslednja glavna elementa:
a list of MFIs for statistical purposes (see Part 1 for identification of certain MFIs); and
seznam MFI za statistične namene (za opredelitev nekaterih MFI glej del 1); in
For the purpose of obtaining complete information on the MFIs’ balance sheets, it is also necessary to impose certain statistical reporting requirements on non-MMF investment funds (IFs) and on other financial intermediaries except insurance corporations and pension funds (hereinafter the ‘OFIs’), when acting in the context of financial activities involving money market fund (MMF) shares/units.
Z namenom pridobivanja popolnih informacij o bilancah stanja MFI je treba, da se nekatere zahteve za statistično poročanje naložijo tudi investicijskim skladom razen skladov denarnega trga (IS) ter drugim finančnim posrednikom razen zavarovalnih družb in pokojninskih skladov (v nadaljnjem besedilu: DFP), kadar delujejo v kontekstu finančnih dejavnosti, ki vključujejo delnice/enote skladov denarnega trga (SDT).
This statistical information is collected by the national central banks (NCBs) from the MFIs and from IFs and OFIs, in accordance with Part 2 and according to national arrangements relying on the harmonised definitions and classifications set out in Article 1 and Annex II.
Nacionalne centralne banke (NCB) zbirajo te statistične informacije od MFI ter od IS in DFP v skladu z delom 2 in v skladu z nacionalnimi ureditvami, ki se opirajo na usklajene opredelitve in razvrstitve, določene v členu 1 in Prilogi II.
Identification of certain MFIs based on principles of substitutability of deposits
Opredelitev nekaterih MFI na podlagi načel za zamenljivost vlog
The classification is based on the criteria of substitutability of deposits, i.e. whether liabilities are classified as deposits, which is determined by their liquidity, combining characteristics of transferability, convertibility, certainty and marketability, and having regard, where appropriate, to their term of issue.
Razvrstitev temelji na merilih za zamenljivost vlog, tj. ali so obveznosti razvrščene kot vloge, kar se določi po njihovi likvidnosti, pri čemer se kombinirajo značilnosti prenosljivosti, pretvorljivosti, gotovosti in tržnosti ter upošteva, kjer je primerno, obdobje njihove izdaje.
transferability refers to the possibility of mobilising funds placed in a financial instrument by using payment facilities, such as cheques, transfer orders, direct debits or similar means;
se prenosljivost nanaša na možnost mobilizacije sredstev, vplačanih za finančni instrument z uporabo možnosti plačevanja, kot so čeki, nalogi za prenos, direktne obremenitve ali podobno;
convertibility refers to the possibility and the cost of converting financial instruments into currency or transferable deposits; the loss of fiscal advantages in the case of such conversion may be considered a penalty that reduces the degree of liquidity;
se pretvorljivost nanaša na možnost in stroške pretvorbe finančnih instrumentov v gotovino ali prenosljive vloge; izguba davčnih ugodnosti v primeru take pretvorbe se lahko obravnava kot kazen, ki zmanjša stopnjo likvidnosti;
certainty means knowing precisely in advance the capital value of a financial instrument in terms of national currency;
gotovost pomeni natančno vnaprejšnje poznavanje kapitalske vrednosti finančnega instrumenta, izražene v nacionalni valuti;
Specifications for the MMFs’ identification criteria
Specifikacije meril za opredelitev SDT:
For the purpose of Article 2:
Za namen člena 2:
the money market fund may, as an exception to the requirement in point (a), hold sovereign issuance of at least investment grade quality, whereby ‘sovereign issuance’ means money market instruments issued or guaranteed by a central, regional or local authority or central bank of a Member State, the ECB, the Union or the European Investment Bank;
lahko sklad denarnega trga, ne glede na zahtevo iz točke (a), ima državne instrumente, katerih kvaliteta je najmanj v naložbenem razredu, pri čemer „državni instrumenti“ pomenijo instrumente denarnega trga, ki jih izda ali zanje jamči centralni, regionalni ali lokalni organ ali centralna banka države članice, ECB, Unija ali Evropska investicijska banka;
the put option may be freely exercised by the management company at its exercise date;
družba za upravljanje lahko prosto izvrši prodajno opcijo na datum izvršitve;