natgillin/translations-raw huggingface dataset:
The carrying amount of financial liabilities shall include accrued interest.
„Akumulirane oslabitve“ vključujejo posebne popravke vrednosti za posamično in skupinsko ocenjena finančna sredstva, kot so opredeljeni v odstavkih 36 in 37, ter „skupinske popravke vrednosti za nastale izgube, ki niso bile poročane“, kot so opredeljeni v odstavku 38, ne vključujejo pa zneskov „akumuliranih odpisov“, kot so opredeljeni v odstavku 49 tega dela.
Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short positions’, ‘Deposits’, ‘Debt securities issued’ and ‘Other financial liabilities’.
FINANČNA SREDSTVA, KI SO PREDMET OSLABITVE IN SO PREKORAČILA ZAPADLOST V PLAČILO ALI SO OSLABLJENA (7)
‘Deposits’ are defined in the same way as in the ECB BSI Regulation.
Dolžniški instrumenti, ki so na referenčni datum poročanja prekoračili zapadlost v plačilo, vendar niso oslabljeni, se sporočijo v računovodskih portfeljih, ki so predmet oslabitve.
‘Debt securities issued’ are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
V skladu z MSRP ali združljivimi nacionalnimi splošno sprejetimi računovodskimi načeli ti računovodski portfelji zajemajo kategorije „razpoložljiv za prodajo“, „krediti in terjatve“ in „v posesti do zapadlosti v plačilo“.
‘Other financial liabilities’ include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
V skladu z nacionalnimi splošno sprejetimi računovodskimi načeli na podlagi direktive o računovodskih izkazih bank ti računovodski portfelji zajemajo tudi „netrgovalne dolžniške instrumente, merjene z metodo na podlagi nabavne vrednosti“ in „druga netrgovalna neizvedena finančna sredstva“.
Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
Sredstva so štejejo kot zapadla, kadar nasprotne stranke niso izvedle plačil v pogodbeno določenem roku.
Loan commitments shall be reported as ‘Other financial liabilities’ when they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
Zneski takšnih sredstev se sporočijo in razčlenijo glede na število dni zamude.
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for ‘Commitments and guarantees given’.
Analiza zamude ne vključuje slabih terjatev.
‘Other financial liabilities’ may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
Knjigovodska vrednost oslabljenih finančnih sredstev se sporoči ločeno od zapadlih sredstev.
COUNTERPARTY BREAKDOWN
Stolpec „akumulirani odpisi“ vključuje kumulativni znesek glavnice in zapadlih obresti katerega koli instrumenta, ki ga institucija več ne pripoznava, ker se šteje za neizterljivega, neodvisno od portfelja, v katerega je vključen.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Ti zneski se poročajo do popolnega prenehanja vseh pravic institucije (zaradi izteka roka zastaranja, odpisa ali drugih vzrokov) ali do poplačila.
Central banks.
„Odpisi“ lahko nastanejo z znižanjem knjigovodske vrednosti finančnih sredstev, pripoznanih neposredno v dobičku ali izgubi, ter znižanjem zneskov kontov popravka vrednosti za kreditne izgube, in sicer na podlagi knjigovodske vrednosti finančnih sredstev.
General governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘non-financial corporations’); social security funds; and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements.
RAZČLENITEV FINANČNIH OBVEZNOSTI (8)
Credit institutions: banks and multilateral banks.
Ker so „vloge“ opredeljene enako kot v uredbi ECB o statističnih postavkah bilance stanja, se regulirane varčevalne vloge razvrstijo v skladu z navedeno uredbo in razporedijo glede na nasprotno stranko.
Other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries.
Predvsem neprenosljive varčevalne vloge na vpogled, ki so kljub pravni možnosti dviga na zahtevo predmet znatnih kazni in omejitev ter imajo podobne značilnosti kot vloge čez noč, se razvrstijo kot vloge na odpoklic.
Non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation.
„Izdani dolžniški vrednostni papirji“ se razčlenijo v naslednje vrste produktov:
Households: individuals or groups of individuals as consumers, and producers of goods and non financial services exclusively for their own final consumption, and as producers of market goods and non financial and financial services provided that their activities are not those of quasi-corporations.
„potrdila o vlogah“ so vrednostni papirji, ki imetnikom omogočajo, da dvignejo sredstva z računa;
Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households are included.
„vrednostni papirji s premoženjskim kritjem“ v skladu s členom 4(1)(61) CRR;
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
„krite obveznice“ v skladu s členom 129(1) CRR;
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
„hibridne pogodbe“ zajemajo pogodbe z vgrajenimi izvedenimi finančnimi instrumenti;
Among other classifications, the distribution of jointly incurred ex posures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
„drugi izdani dolžniški vrednostni papirji“ vključujejo dolžniške vrednostne papirje, ki niso evidentirani v predhodnih vrsticah, pri čemer se delijo na konvertibilne in nekonvertibilne instrumente.
PART 2
Izdane „podrejene obveznosti“ se obravnavajo enako kot druge nastale finančne obveznosti.
BALANCE SHEET
"Podrejene obveznosti, izdane v obliki vrednostnih papirjev, se razvrstijo kot „izdani dolžniški vrednostni papirji“, medtem ko se podrejene obveznosti v obliki vlog razvrstijo kot „vloge“.
‘Cash on hand’ includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Predloga 8.2 vključuje knjigovodsko vrednost za „vloge“ in „izdane dolžniške vrednostne papirje“, ki so skladni z opredelitvijo podrejenega dolga, razvrščenega po računovodskih portfeljih.
‘Cash balances at central banks’ include balances receivable on demand at central banks.
Instrumenti „podrejenega dolga“ predstavljajo podrejeno terjatev do institucije izdajateljice, ki se lahko uveljavi le po tem, ko so vse terjatve z višjim statusom poravnane [uredba ECB o statističnih postavkah bilance stanja].
‘Other demand deposits’ include balances receivable on demand with credit institutions.
ZAVEZE IZ KREDITOV, FINANČNA POROŠTVA IN DRUGE ZAVEZE (9)
‘Investments in subsidiaries, joint ventures and associates’ include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
Zunajbilančne izpostavljenosti vključujejo zunajbilančne postavke iz Priloge I k CRR.
The carrying amount of investments accounted for using the equity method includes related goodwill.
Zunajbilančne izpostavljenosti se razčlenijo v prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’.
Informacije o prevzetih obveznostih iz kreditov, prejetih obvezah iz kreditov, danih in prejetih finančnih poroštvih in drugih obveznostih vključujejo preklicne in nepreklicne obveznosti.
Other assets may include gold, silver and other commodities; even when they are held with trading intent.
„Zaveze iz kreditov“ so trdne zaveze glede zagotovitve kredita pod vnaprej določenimi pogoji, razen v primeru izvedenih finančnih instrumentov, ker se ti lahko poravnajo z denarnimi sredstvi ali z izročitvijo ali izdajo drugega finančnega instrumenta.
‘Non-current assets and disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
Kot „zaveze iz kreditov“ se razvrstijo naslednje postavke iz Priloge I k CRR:
Provisions for ‘Pensions and other post employment defined benefit obligations’ include the amount of net defined benefit liabilities.
„terminski dogovori o obrestni meri vloge“;
Under IFRS or compatible National GAAP, provisions for ‘Other long-term employee benefits’ include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
„nečrpane kreditne obveznosti (undrawn credit facilities)“, ki zajemajo pogodbe o „kreditiranju“ ali zagotavljajo „akceptiranje menic“ v skladu s predhodno določenimi pogoji.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in ‘Other liabilities’.
„Finančna poroštva“ so pogodbe, v skladu s katerimi mora izdajatelj opraviti določena plačila, s katerimi se imetniku povrne izguba, ki je nastala, ker določeni dolžnik ni izvedel plačila v prvotnem ali spremenjenem roku dolžniškega instrumenta.
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
„poroštva, ki imajo lastnosti kreditnih nadomestkov“;
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
„kreditni izvedeni finančni instrumenti“, ki so skladni z opredelitvijo finančnega poroštva;
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
„nepreklicni ‚stand-by‘ akreditivi, ki imajo lastnosti kreditnih nadomestkov“.
‘Funds for general banking risks’ are amounts that have been assigned in accordance with article 38 of the BAD.
„Druge zaveze“ vključujejo naslednje postavke iz Priloge I k CRR:
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
„neplačani del vrednostnih papirjev oz. deleža v kapitalu“;
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
„odprti ali potrjeni dokumentarni akreditivi“;
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
zunajbilančne postavke iz naslova trgovinskega financiranja;
‘Equity component of compound financial instruments’ includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and a equity component ) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent);
„dokumentarni akreditivi, pri katerih blago, ki je predmet akreditiva, služi kot zavarovanje, in drugi posli, pri katerih obstoji možnost samoporavnave“;
‘Other equity instruments issued’ includes equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
„garancije in zavarovanja odgovornosti“ (vključno z garancijami za resnost ponudbe in garancijami za dobro izvedbo del) ter „poroštva, ki nimajo lastnosti kreditnih nadomestkov“;
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
„garancije za plačilo dobavljenega blaga, garancije za plačilo carinskega dolga in garancije za plačilo davka“;
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
prevzete obveznosti iz naslova odkupa neprodanih kratkoročnih in srednjeročnih evrozapisov (NIF) in obnavljajoče se prevzete obveznosti iz naslova kreditiranja poslovanja na trgu kratkoročnih in srednjeročnih evrozapisov (RUF);
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
„nečrpane kreditne obveznosti (undrawn credit facilities)“, ki zajemajo pogodbe o „kreditiranju“ ali zagotavljajo „akceptiranje menic“, kadar pogoji niso predhodno določeni;
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
„druge zunajbilančne postavke“ iz Priloge I k CRR.
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
V skladu z MSRP ali združljivimi nacionalnimi splošno sprejetimi računovodskimi načeli se v bilanci stanja pripoznajo naslednje postavke, ki se zato ne smejo poročati kot zunajbilančne izpostavljenosti:
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
„kreditni izvedeni finančni instrumenti“, ki niso skladni z opredelitvijo finančnega poroštva, so „izpeljani finančni instrumenti“ v skladu z MRS 39;
STATEMENT OF PROFIT OR LOSS (2)
„akcepti“ so obveznostiinstitucije, da ob zapadlosti plača nominalno vrednost menice, ki običajno zajema prodajo blaga.
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (so-called ‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
Zato so v bilanci stanja razvrščeni kot „odkupljene terjatve“;
Institutions shall report the following items broken-down by accounting portfolios:
„indosamenti menic“, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
‘Interest income’;
„posli z regresom“, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
‘Interest expense’;
„dogovori o terminskem nakupu sredstev“ so „izpeljani finančni instrumenti“ v skladu z MRS 39;
‘Dividend income’;
„pogodbe o prodaji in povratnem nakupu sredstev, kot se opredeljene v členu 12(3) in (5) Direktive 86/635/EGS“.
‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
V teh pogodbah ima prevzemnik možnost, vendar ne obveznosti, da vrne sredstva po vnaprej dogovorjeni ceni na določen datum (ali datum, ki ga je še treba določiti).
‘Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss’.
Zato te pogodbe ustrezajo opredelitvi izpeljanih finančnih instrumentov v skladu z MRS 39.9.
‘Interest income.
Postavka „od tega: neplačano“ vključuje nominalni znesek prevzetih obveznosti iz kreditov, danih finančnih poroštev in drugih prevzetih obveznosti, pri katerih s strani nasprotne stranke pride do neplačila v skladu s členom 178 CRR.
Derivatives — Hedge accounting, interest rate risk’ and ‘Interest expenses.
Pri zunajbilančnih izpostavljenostih je „nominalni znesek“ znesek, ki najbolje predstavlja največjo izpostavljenost institucije kreditnemu tveganju, pri čemer se ne upoštevajo prejeta zavarovanja ali druge kreditne izboljšave.
Derivatives — Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
Zlasti pri danih finančnih poroštvih je nominalni znesek najvišji znesek, ki bi ga morda moral plačati subjekt, če bi bilo poroštvo unovčeno.
They shall be reported as interest income and expenses on a gross basis, to present correct interest income and expenses from the hedged items to which they are linked.
Pri zavezah iz kreditov je nominalni znesek neizkoriščeni znesek, za katerega se je institucija zavezala, da ga bo posodila.
The amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses, to present correct interest income and expenses from the financial instruments that are hedged.
Nominalni zneski so vrednosti izpostavljenosti, preden se uporabijo konverzijski faktorji in tehnike zmanjševanja kreditnega tveganja.
These amounts shall be included as a part of the items ‘Interest income.
V predlogi 9.2 je pri prejetih obvezah iz kreditov nominalni znesek celoten neizkoriščeni znesek, za katerega se je nasprotna stranka zavezala, da ga bo posodila instituciji.
Financial assets held for trading’ and ‘Interest expenses.
Pri drugih prejetih obvezah je nominalni znesek celoten znesek, za katerega se je zavezala druga stranka v poslu.
Financial liabilities held for trading’.
Pri prejetih finančnih poroštvih je „najvišji znesek poroštva, ki se lahko upošteva“, najvišji znesek, ki bi ga nasprotna stran morda morala plačati, če bi bilo poroštvo unovčeno.
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
Če je prejeto finančno poroštvo izdal več kot en dajalec poroštva, se zajamčeni znesek v tej predlogi poroča le enkrat; zajamčeni znesek se dodeli tistemu dajalcu poroštva, ki je pomembnejši za zmanjševanje kreditnega tveganja.
This item may include interest income related to cash and cash balances at central banks and non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
IZVEDENI FINANČNI INSTRUMENTI (10 IN 11)
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
Institucije izvedene finančne instrumente v posesti za obračunavanje varovanja pred tveganjem sporočijo razčlenjene po vrsti varovanja.
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ includes profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
Izvedeni finančni instrumenti, vključeni v hibridne instrumente, ki so ločeni od gostiteljske pogodbe, se sporočijo v predlogah 10 in 11 glede na značilnosti izvedenega finančnega instrumenta.
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
Znesek gostiteljske pogodbe ni vključen v te predloge.
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’.
Če pa je hibridni instrument merjen po pošteni vrednosti prek poslovnega izida, se pogodba kot celota vključi v kategorijo instrumentov v posesti za trgovanje ali finančnih instrumentov, označenih po pošteni vrednosti prek poslovnega izida (in tako se vgrajeni izvedeni finančni instrumenti ne sporočijo v predlogah 10 in 11).
Under IFRS or compatible National GAAP, Impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
Vsi izvedeni finančni instrumenti se razvrstijo v naslednje kategorije tveganja:
For ‘Gains or (–) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
obrestna mera: obrestni izvedeni finančni instrumenti so pogodbe, povezane z obrestonosnim finančnim instrumentom, katerega denarni tokovi so določeni z referenčnimi obrestnimi merami, ali druge pogodbe na obrestno mero, kot je možnost terminske pogodbe za nakup zakladne menice.
STATEMENT OF COMPREHENSIVE INCOME (3)
Ta kategorija je omejena na posle, pri katerih so vse strani izpostavljene obrestni meri le ene valute.
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (–) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
Izključuje torej pogodbe, ki vključujejo izmenjavo ene ali več tujih valut, kot so medvalutne zamenjave in valutne opcije, ter druge pogodbe, katerih glavna značilnost tveganja je valutno tveganje, pri čemer jih je treba sporočiti kot pogodbe na tujo valuto.
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Pogodbe na obrestno mero vključujejo terminske dogovore o obrestni meri, enovalutne zamenjave obrestnih mer, terminske pogodbe na obrestno mero, obrestne opcije (vključno z obrestnimi kapicami (caps), obrestnim dnom (floor), obrestnimi ovratnicami (collars) in obrestnimi koridorji (corridors)), opcije na zamenjavo obrestnih mer (swaptions) in nakupne bone na obrestne mere;
Financial assets shall be broken down by instrument and — when required — by counterparty.
lastniški kapital: izvedeni lastniški finančni instrumenti so pogodbe, pri katerih je donos ali del donosa povezan s ceno določenega lastniškega kapitala ali indeksom cen lastniškega kapitala;
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
tuja valuta in zlato: ti izvedeni finančni instrumenti zajemajo pogodbe, ki vključujejo izmenjavo valut na terminskem trgu in izpostavljenost zlatu.
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
Zajemajo torej terminske posle, devizne zamenjave, valutne zamenjave (vključno z medvalutnimi zamenjavami obrestnih mer), terminske pogodbe na tujo valuto, valutne opcije, valutne opcije na zamenjavo obrestnih mer (swaptions) in valutne nakupne bone.
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
Valutni izvedeni finančni instrumenti zajemajo vse posle, ki vključujejo izpostavljenost več kot eni valuti pri obrestnih merah ali menjalnih tečajih.