natgillin/translations-raw huggingface dataset:
Further, given the importance of the ability to limit or defer redemption, competent authorities should have the power to limit the redemption of cooperative shares and institutions should document any decision to limit the redemption.
Glede na pomen možnosti omejevanja ali odložitve odkupa bi morali biti pristojni organi pooblaščeni za omejitev odkupa delnic zadružnih institucij, institucije pa bi morale evidentirati vsako odločitev o omejitvi odkupa.
There is a need to define and align the treatment of the concept of gain on sale associated with a future margin income in the context of securitisation, with international practices as those defined by the Basel Committee on Banking Supervision and to ensure that no revocable gain on sale is included among the own funds of an institution, given the lack of its permanence.
Opredeliti je treba obravnavanje pojma dobička iz prodaje, povezanega s prihodki iz naslova prihodnjih marž v okviru listinjenja, in ga uskladiti z mednarodnimi praksami, tj. praksami, ki jih je opredelil Baselski odbor za bančni nadzor, ter zagotoviti, da preklicljiv dobiček iz prodaje zaradi svoje netrajnosti ni vključen v kapital institucije.
In order to avoid regulatory arbitrage and ensure a harmonised application of the capital requirements rules in the Union, it is important to ensure that there is a uniform approach concerning the deduction from own funds of certain items like losses for the current financial year, deferred tax assets that rely on future profitability, and defined benefit pension fund assets.
Da se prepreči regulativna arbitraža in zagotovi usklajena uporaba pravil glede kapitalskih zahtev v Uniji, je pomembno zagotoviti enoten pristop v zvezi z odbitkom nekaterih postavk od kapitala, kot so izgube tekočega poslovnega leta, odložene terjatve za davek, ki se nanašajo na prihodnji dobiček, in sredstva pokojninskega sklada z določenimi pravicami.
In order to ensure consistency across the Union in the way incentives to redeem are assessed, it is necessary to provide a description of cases where an expectation is created that the instrument is likely to be redeemed.
Da se zagotovi doslednost načina ocenjevanja spodbud za odkup v Uniji, je treba zagotoviti opis primerov, v katerih se pričakuje, da bo instrument verjetno odkupljen.
There is also a need to design rules leading to timely activation of loss absorbency mechanisms for hybrid instruments so as to consequently increase the loss absorbency of these instruments in the future.
Oblikovati je treba tudi pravila za pravočasno uporabo mehanizmov za pokrivanje izgub za hibridne instrumente, da se bo v prihodnosti povečalo pokrivanje izgub teh instrumentov.
Further, given that instruments issued by special purpose entities give less certainty in prudential terms than directly issued instruments, the use of special purpose entities for indirect issuance of own funds has to be restricted and strictly framed.
Ker so instrumenti, ki jih izdajo subjekti s posebnim namenom, manj zanesljivi v bonitetnem smislu kot neposredno izdani instrumenti, je treba uporabo subjektov s posebnim namenom za posredno zavarovanje kapitala omejiti in jo natančno določiti.
It is necessary to balance the need between ensuring prudentially appropriate calculations of exposures of institutions to indirect holdings arising from index holdings, with the need to ensure that does not become overly burdensome for them.
Potrebo po zagotovitvi bonitetno ustreznih izračunov izpostavljenosti institucij do posrednih deležev, ki izhajajo iz deležev v indeksu, je treba uskladiti s potrebo po zagotovitvi, da to ne postane preveč obremenjujoče zanje.
A detailed and comprehensive process is deemed necessary for competent authorities to grant a supervisory permission for reducing own funds.
Pristojni organi lahko izdajo dovoljenje nadzornika za zmanjšanje kapitala samo na podlagi natančnega in celovitega procesa.
Redemptions, reductions and repurchases of own funds instruments should not be announced to holders before the institution has obtained the prior approval of the relevant competent authority.
Imetnikov instrumentov naj se ne bi obvestilo o odkupih, zmanjšanjih in izplačilih kapitalskih instrumentov, dokler institucija ne pridobi predhodne odobritve zadevnega pristojnega organa.
Institutions should provide a detailed list of elements in order for the competent authority to be provided with all relevant information before deciding on granting its approval.
Institucije bi morale zagotoviti podroben seznam elementov, da se pristojnemu organu zagotovijo vse zadevne informacije, preden se odloči o odobritvi.
Temporary waivers for deduction from own funds items are provided in order to accommodate and allow the application of financial assistance operation plans, where applicable.
Začasne opustitve odbitkov od postavk kapitala so zagotovljene, da se upošteva in omogoči uporaba operativnih načrtov finančne pomoči, kadar je to ustrezno.
Therefore the duration of such waivers should not exceed the duration of financial assistance operation plans.
Trajanje takih opustitev zato ne bi smelo preseči trajanja operativnih načrtov finančne pomoči.
Transitional provisions aim at allowing a smooth passage to the new regulatory framework, therefore it is important, when applying the transitional provisions for filters and deductions, that this transitional treatment set out in Regulation (EU) No 575/2013 is applied consistently, but in a manner that takes into account the original starting point created by the national rules transposing the previous Union regulatory regime, represented by Directives 2006/48/EC [2] and 2006/49/EC [3] of the European Parliament and of the Council.
Namen prehodnih določb je, da se omogoči nemoten prehod na nov regulativni okvir, zato je pri uporabi prehodnih določb za filtre in odbitke pomembno, da se ta prehodna obravnava iz Uredbe (EU) št. 575/2013 uporablja dosledno, vendar na način, pri katerem se upošteva prvotno izhodišče, oblikovano na podlagi nacionalnih pravil, ki prenašajo prejšnjo regulativno ureditev Unije, ki jo predstavljata Direktiva 2006/48/ES [2] in Direktiva 2006/49/ES [3] Evropskega parlamenta in Sveta.
Excess Common Equity Tier 1 or Additional Tier 1 instruments grandfathered according to the transitional provisions of Regulation (EU) No 575/2013 are, on the basis of these provisions, allowed to be included within the limits for grandfathered instruments for lower tiers of capital.
Presežni instrumenti navadnega lastniškega temeljnega kapitala ali instrumenti dodatnega temeljnega kapitala, za katere se uporabljajo predhodna pravila v skladu s prehodnimi določbami Uredbe (EU) št. 575/2013, se lahko na podlagi teh določb vključijo v omejitve za instrumente nižjih redov, za katere se uporabljajo predhodna pravila.
That nevertheless cannot alter the limits for grandfathered instruments for lower tiers, therefore any inclusion in the grandfathering limits of the lower tier should only be possible if there is sufficient allowance in that lower tier.
Vendar to ne more spremeniti omejitev za instrumente nižjih redov, za katere se uporabljajo predhodna pravila, zato je vključitev v omejitve za instrumente nižjih redov, za katere se uporabljajo predhodna pravila, možna samo, če v okviru teh nižjih redov obstaja ustrezna olajšava.
Finally, as those are excess instruments of the higher tier, it should be possible for those instruments to be later reclassified in a higher tier of capital.
Ker so to presežni instrumenti višjega reda, bi morala biti možna njihova poznejša prerazvrstitev v višji red kapitala.
This Regulation is based on the draft regulatory technical standards submitted by the European Banking Authority to the Commission.
Ta uredba temelji na osnutkih regulativnih tehničnih standardov, ki jih je Evropski bančni organ predložil Komisiji.
The European Banking Authority has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [4],
Evropski bančni organ je opravil odprta javna posvetovanja o osnutkih regulativnih tehničnih standardov, na katerih temelji ta uredba, analiziral morebitne z njimi povezane stroške in koristi ter zaprosil za mnenje interesne skupine za bančništvo, ustanovljene v skladu s členom 37 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta [4].
The European Banking Authority should carry out a review of the application of this Regulation, and especially of the rules for laying down the procedures for authorisations for redemption of Common Equity Tier 1 instruments of mutuals, cooperative societies, savings institutions or similar institutions, and propose amendments where appropriate.
Evropski bančni organ bi moral izvesti pregled uporabe te uredbe in zlasti pravil o določanju postopkov za izdajo dovoljenj za odkup instrumentov navadnega lastniškega temeljnega kapitala vzajemnih institucij, zadružnih institucij, hranilnic ali podobnih institucij ter po potrebi predlagati spremembe.
The European Banking Authority consulted the European Insurance and Occupational Pensions Authority on the treatment of capital instruments of third country insurance and reinsurance undertakings and on the treatment of capital instruments of undertakings excluded from the scope of Directive 2009/138/EC of the European Parliament and of the Council [5] for the purposes of Article 36(3) of Regulation (EU) No 575/2013.
Evropski bančni organ se je posvetoval z Evropskim organom za zavarovanja in poklicne pokojnine glede obravnave kapitalskih instrumentov zavarovalnic in pozavarovalnic tretjih držav ter glede obravnave kapitalskih instrumentov družb, izključenih iz področja uporabe Direktive 2009/138/ES Evropskega parlamenta in Sveta [5] za namene člena 36(3) Uredbe (EU) št. 575/2013 –
This Regulation lays down rules concerning:
Ta uredba določa pravila o:
the meaning of ‘foreseeable’ when determining whether foreseeable charges or dividends have been deducted from own funds according to Article 26(4) of Regulation (EU) No 575/2013;
pomenu pojma „predvidljiv“ pri določanju, ali so bile predvidljive obremenitve ali dividende odbite od kapitala v skladu s členom 26(4) Uredbe (EU) št. 575/2013;
conditions according to which competent authorities may determine that a type of undertaking recognised under applicable national law qualifies as a mutual, cooperative society, savings institution or similar institution, according to Article 27(2) of Regulation (EU) No 575/2013;
pogojih, pod katerimi lahko pristojni organi določijo, da vrsta družbe, priznana v skladu z veljavno nacionalno zakonodajo, šteje za vzajemno institucijo, zadružno institucijo, hranilnico ali podobno institucijo v skladu s členom 27(2) Uredbe (EU) št. 575/2013;
the applicable forms and nature of indirect funding of capital instruments, according to Article 28(5) of Regulation (EU) No 575/2013;
veljavnih oblikah in naravi posrednega financiranja kapitalskih instrumentov v skladu s členom 28(5) Uredbe (EU) št. 575/2013;
the nature of limitations on redemption necessary where the refusal by the institution of the redemption of own funds instruments is prohibited under applicable national law, according to Article 29(6) of Regulation (EU) No 575/2013;
vrsti omejitev, ki so potrebne pri odkupu, kadar je zavrnitev odkupa kapitalskih instrumentov s strani institucije prepovedana v skladu z veljavno nacionalno zakonodajo, v skladu s členom 29(6) Uredbe (EU) št. 575/2013;
the further specification of the concept of gain on sale according to Article 32(2) of Regulation (EU) No 575/2013;
nadaljnji natančni opredelitvi pojma dobička iz prodaje v skladu s členom 32(2) Uredbe (EU) št. 575/2013;
the application of the deductions from Common Equity Tier 1 items and other deductions for Common Equity Tier 1, Additional Tier 1 and Tier 2 items according to Article 36(2) of Regulation (EU) No 575/2013;
uporabi odbitkov od postavk navadnega lastniškega temeljnega kapitala in drugih odbitkov v zvezi s postavkami navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala in dodatnega kapitala v skladu s členom 36(2) Uredbe (EU) št. 575/2013;
the criteria according to which competent authorities shall permit institutions to reduce the amount of assets in the defined benefit pension fund, according to Article 41(2) of Regulation (EU) No 575/2013;
merilih, na podlagi katerih pristojni organi dovolijo institucijam, da zmanjšajo višino sredstev v pokojninskem skladu z določenimi pravicami v skladu s členom 41(2) Uredbe (EU) št. 575/2013;
the form and nature of incentives to redeem, the nature of a write-up of an Additional Tier 1 instrument following a write-down of the principal amount on a temporary basis and the procedures and timing surrounding trigger events, features of instruments that could hinder recapitalisation and use of special purpose entities, according to Article 52(2) of Regulation (EU) No 575/2013;
obliki in naravi spodbud za odkup, naravi zvišanja vrednosti instrumenta dodatnega temeljnega kapitala, ki sledi začasnemu odpisu vrednosti glavnice, postopkih in časovnem okviru v zvezi s sprožilnimi dogodki, značilnostih instrumentov, ki bi lahko ovirale dokapitalizacijo, ter uporabi subjektov s posebnim namenom v skladu s členom 52(2) Uredbe (EU) št. 575/2013;
the extent of conservatism required in estimates used as an alternative to the calculation of underlying exposures for indirect holdings arising from index holdings, according to Article 76(4) of Regulation (EU) No 575/2013;
stopnji konzervativnosti, potrebni v ocenah, ki se uporabijo namesto izračuna osnovnih izpostavljenosti za posredne deleže, ki izhajajo iz deležev v indeksu, v skladu s členom 76(4) Uredbe (EU) št. 575/2013;
certain detailed conditions that need to be met before a supervisory permission for reducing own funds can be given, and the relevant process, according to Article 78(5) of Regulation (EU) No 575/2013;
nekaterih podrobnih pogojih, ki morajo biti izpolnjeni, preden se lahko podeli dovoljenje nadzornika za zmanjšanje kapitala, in ustreznem postopku v skladu s členom 78(5) Uredbe (EU) št. 575/2013;
the conditions for a temporary waiver for deduction from own funds to be provided, according to Article 79(2) of Regulation (EU) No 575/2013;
pogojih za začasno opustitev odbitka od kapitala, ki jo je treba zagotoviti, v skladu s členom 79(2) Uredbe (EU) št. 575/2013;
the types of assets that can relate to the operations of a special purpose entity and the concepts of minimal and insignificant for the purposes of determining Qualifying Additional Tier 1 and Tier 2 capital issued by a special purpose entity according to Article 83(2) of Regulation (EU) No 575/2013;
vrstah premoženja, ki so lahko povezane z delovanjem subjekta s posebnim namenom, ter pojmih „minimalno“ in „nepomembno“ za namene določanja kvalificiranega dodatnega temeljnega kapitala in kvalificiranega dodatnega kapitala, ki ga je izdal subjekt s posebnim namenom, v skladu s členom 83(2) Uredbe (EU) št. 575/2013;
the detailed conditions for adjustments to own funds under the transitional provisions, according to Article 481(6) of Regulation (EU) No 575/2013;
podrobnih pogojih za prilagoditev kapitala na podlagi prehodnih določb v skladu s členom 481(6) Uredbe (EU) št. 575/2013;
the conditions for items excluded from grandfathering in Common Equity Tier 1 or Additional Tier 1 items in other elements of own funds, according to Article 487(3) of Regulation (EU) No 575/2013.
pogojih za postavke, izključene iz uporabe predhodnih pravil za postavke navadnega lastniškega temeljnega kapitala ali postavke dodatnega temeljnega kapitala, v drugih elementih kapitala v skladu s členom 487(3) Uredbe (EU) št. 575/2013.
ELEMENTS OF OWN FUNDS
ELEMENTI KAPITALA
Common Equity Tier 1 capital and instruments
Navadni lastniški temeljni kapital in instrumenti navadnega lastniškega temeljnega kapitala
Foreseeable dividends and charges
Predvidljive dividende in obremenitve
Meaning of ‘foreseeable’ in foreseeable dividend for the purposes of Article 26(2)(b) of Regulation (EU) No 575/2013
Pomen pojma „predvidljiv“ pri predvidljivih dividendah za namene člena 26(2)(b) Uredbe (EU) št. 575/2013
The amount of foreseeable dividends to be deducted by institutions from the interim or year-end profits as provided in Article 26(2) of Regulation (EU) No 575/2013, shall be determined in accordance with paragraphs 2 to 4.
Znesek predvidljivih dividend, ki ga morajo institucije odbiti od dobičkov med letom ali čistih dobičkov poslovnega leta, kot določa člen 26(2) Uredbe (EU) št. 575/2013, se določi v skladu z odstavki 2 do 4.
Where an institution’s management body has formally taken a decision or proposed a decision to the institution’s relevant body regarding the amount of dividends to be distributed, this amount shall be deducted from the corresponding interim or year-end profits.
Če upravljalni organ institucije sprejme uraden sklep ali zadevnemu organu institucije predlaga sklep o znesku dividend, ki ga je treba razdeliti, se ta znesek odbije od ustreznih dobičkov med letom ali čistih dobičkov poslovnega leta.
Where interim dividends are paid, the residual amount of interim profit resulting from the calculation laid down in paragraph 2 which is to be added to Common Equity Tier 1 items shall be reduced, taking into account the rules laid down in paragraphs 2 and 4, by the amount of any foreseeable dividend which can be expected to be paid out from that residual interim profit with the final dividends for the full business year.
Če so izplačane vmesne dividende, se preostali znesek dobička med letom, ki izhaja iz izračuna iz odstavka 2 in se doda postavkam navadnega lastniškega temeljnega kapitala, ob upoštevanju pravil iz odstavkov 2 in 4 zmanjša za znesek vseh predvidljivih dividend, za katere se lahko pričakuje, da bodo izplačane iz navedenega preostalega dobička med letom s končnimi dividendami za celotno poslovno leto.
Before the management body has formally taken a decision or proposed a decision to the relevant body on the distribution of dividends, the amount of foreseeable dividends to be deducted by institutions from the interim or year-end profits shall equal the amount of interim or year-end profits multiplied by the dividend payout ratio.
Preden upravljalni organ sprejme uraden sklep ali zadevnemu organu predlaga sklep o razdelitvi dividend, je znesek predvidljivih dividend, ki jih morajo institucije odbiti od dobičkov med letom ali čistih dobičkov poslovnega leta, enak znesku dobičkov med letom ali čistih dobičkov poslovnega leta, pomnoženem s količnikom izplačila dividend.
The dividend pay-out ratio shall be determined on the basis of the dividend policy approved for the relevant period by the management body or other relevant body.
Količnik izplačila dividend se določi na podlagi politike dividend, ki jo za zadevno obdobje odobri upravljalni organ ali drug zadevni organ.
Where the dividend policy contains a pay-out range instead of a fixed value, the upper end of the range is to be used for the purpose of paragraph 2.
Če politika dividend vključuje razpon izplačil namesto fiksne vrednosti, se mora za namen odstavka 2 uporabiti zgornja meja razpona.
In the absence of an approved dividend policy, or when, in the opinion of the competent authority, it is likely that the institution will not apply its dividend policy or this policy is not a prudent basis upon which to determine the amount of deduction, the dividend pay-out ratio shall be based on the highest of the following:
Če ni odobrene politike dividend ali kadar pristojni organ meni, da institucija verjetno ne bo uporabila politike dividend ali ta politika ni skrbna podlaga za določanje zneska odbitka, količnik izplačila dividend temelji na najvišji od naslednjih vrednosti:
the average dividend pay-out ratio over the three years prior to the year under consideration;
povprečni količnik izplačila dividend v obdobju treh let pred obravnavanim letom;
the dividend pay-out ratio of the year preceding the year under consideration.
količnik izplačila dividend v letu pred obravnavanim letom.
The competent authority may permit the institution to adjust the calculation of the dividend pay-out ratio as described in points (a) and (b) of paragraph 7 to exclude exceptional dividends paid during the period.
Pristojni organ lahko instituciji dovoli, da prilagodi izračun količnika izplačila dividend, kot je opisano v točkah (a) in (b) odstavka 7, da izključi izredne dividende, izplačane med letom.
The amount of foreseeable dividends to be deducted shall be determined taking into account any regulatory restrictions on distributions, in particular restrictions determined in accordance with Article 141 of Directive 2013/36/EU of the European Parliament and of the Council [6].
Znesek predvidljivih dividend, ki jih je treba odbiti, se določi ob upoštevanju vseh regulativnih omejitev razdelitev, zlasti omejitev, ki so določene v skladu s členom 141 Direktive 2013/36/EU Evropskega parlamenta in Sveta [6].
The amount of foreseeable dividends to be paid in a form that does not reduce the amount of Common Equity Tier 1 items, such as dividends in the form of shares, known as scrip-dividends, shall not be deducted from interim or year-end profits to be included in Common Equity Tier 1 items.
Znesek predvidljivih dividend, ki ga je treba izplačati v obliki, ki ne zmanjšuje zneska postavk navadnega lastniškega temeljnega kapitala, kot so dividende v obliki delnic oziroma t. i. delnice s potrdili o poznejšem izplačilu dividend, se ne odbije od dobičkov med letom ali čistih dobičkov poslovnega leta, ki jih je treba vključiti v postavke navadnega lastniškega temeljnega kapitala.
The competent authority shall be satisfied that all necessary deductions to the interim or year-end profits and all those related to foreseeable dividends have been made, either under applicable accounting framework or under any other adjustments, before permitting that the institution includes interim or year-end profits in Common Equity Tier 1 items.
Preden pristojni organ institucijam dovoli, da v postavke navadnega lastniškega temeljnega kapitala vključijo dobičke med letom ali čiste dobičke poslovnega leta, mu mora biti zadovoljivo dokazano, da so bili izvedeni vsi potrebni odbitki od dobičkov med letom in čistih dobičkov poslovnega leta ter vsi odbitki, povezani s predvidljivimi dividendami, v skladu z veljavnim računovodskim okvirom ali katerimi koli drugimi prilagoditvami.
Meaning of ‘foreseeable’ in foreseeable charge for the purposes of Article 26(2)(b) of Regulation (EU) No 575/2013
Pomen pojma „predvidljiv“ pri predvidljivih obremenitvah za namene člena 26(2)(b) Uredbe (EU) št. 575/2013
The amount of foreseeable charges to be taken into account shall comprise the following:
Znesek predvidljivih obremenitev, ki jih je treba upoštevati, zajema naslednje:
the amount of taxes;
znesek davkov;
the amount of any obligations or circumstances arising during the related reporting period which are likely to reduce the profits of the institution and for which the competent authority is not satisfied that all necessary value adjustments, such as additional value adjustments according to Article 34 of Regulation (EU) No 575/2013, or provisions have been made.
znesek vseh obveznosti ali okoliščin, ki nastanejo v zadevnem obdobju poročanja in lahko zmanjšajo dobičke institucije ter v zvezi s katerimi pristojnemu organu ni bilo zadovoljivo dokazano, da so bili zanje opravljeni vsi potrebni popravki vrednosti, kot so dodatni popravki vrednosti v skladu s členom 34 Uredbe (EU) št. 575/2013, ali rezervacije.
Foreseeable charges that have not already been taken into account in the profit and loss account shall be assigned to the interim period during which they have incurred so that each interim period bears a reasonable amount of these charges.
Predvidljive obremenitve, ki še niso bile upoštevane v izkazu poslovnega izida, se razporedijo v vmesno obdobje, v katerem so nastale, tako da vsako vmesno obdobje prevzame razumen znesek teh obremenitev.