natgillin/translations-raw huggingface dataset:
It represents present expected future cash flows (gross of reinsurance) included in Best Estimate and related to risks accepted during the period.
Kategorija vključuje finančne instrumente, zavarovane z zastavo premoženja (ABS), finančne instrumente, zavarovane z zastavo hipoteke (MBS), finančne instrumente, zavarovane s hipoteko na poslovno nepremičnino (CMBS), finančne instrumente, zavarovane z zastavo dolžniških instrumentov (CDO), finančne instrumente, zavarovane z zastavo kredita (CLO), obveznice na podlagi sekundarnega zavarovanja hipotekarnih obveznosti (CMO).
This shall be considered at the closing date (and not at the actual date of inception of the risks), i.e. this shall form part of the Best Estimate at closing date.
Kolektivni naložbeni podjemi
The scope of cash flows refers to Article 77 of Directive 2009/138/EC.
Kolektivni naložbeni podjem pomeni družbo za kolektivna vlaganja v prenosljive vrednostne papirje (KNPVP), kot je opredeljena v členu 1(2) Direktive 2009/65/ES Evropskega parlamenta in Sveta, ali alternativni investicijski sklad (AIS), kot je opredeljen v členu 4(1)(a) Direktive 2011/61/EU Evropskega parlamenta in Sveta.
The variation of Best Estimate captured here shall only relate to the unwinding of discount rates, and does not take into account other parameters such as changes in assumptions or discount rates, experience adjustment, etc.
To je skupni znesek kreditov in hipotek, tj. finančnih sredstev, ustvarjenih, ko skupine posodijo sredstva, z zavarovanjem s premoženjem ali brez, vključno z denarnimi sredstvi, združenimi v skupine (cash pools).
The concept of unwinding may be illustrated as follows: Calculate the Best Estimate of year N–1 again but using the shifted interest rate term structure
Kar zadeva stolpec „Vrednost v skladu z obveznimi računovodskimi izkazi“ (C0020), se pod postavko sporoči vsota, če ni na voljo delitev na kredite in hipoteke.
In order to isolate this strict scope of variation, the calculation may be as follows:
Ustreza znesku deleža pozavarovateljev v zavarovalno-tehničnih rezervacijah, vključno s končnim pozavarovanjem in namenskimi družbami.
Consider Opening Best Estimate including the adjustment to opening Best Estimate (cells C0010/R0010 to R0040);
Izterljivi zneski iz pozavarovanj v zvezi z zavarovalno-tehničnimi rezervacijami za posle neživljenjskega zavarovanja brez zavarovalno-tehničnih rezervacij za zdravstvena zavarovanja, podobna neživljenjskim.
Based on this figure, run the calculation of the unwinding of discount rates.
Izterljivi zneski iz pozavarovanj v zvezi z zavarovalno-tehničnimi rezervacijami za življenjska zavarovanja in zdravstvena zavarovanja, podobna življenjskim, razen zdravstvenih zavarovanj in zavarovanj, vezanih na indeks oziroma enoto premoženja.
Premiums, claims, and surrenders that were forecasted on the Opening Best Estimate as to be paid during the year, will not be in the closing Best Estimate anymore as they would have been paid/received during the year.
Kar zadeva stolpec „Vrednost v skladu z obveznimi računovodskimi izkazi“ (C0020), se pod postavko sporoči vsota, če ni na voljo delitev na življenjska zavarovanja brez zdravstvenih in zavarovanj, vezanih na indeks oziroma enoto premoženja, ter zdravstvena zavarovanja, podobna življenjskim.
A neutralisation adjustment shall be performed.
Zneski, zapadli v plačilo, ki jih dolgujejo pozavarovatelji in so povezani s pozavarovalnimi posli, ki niso vključeni v terjatve iz naslova pozavarovanj.
In order to isolate this adjustment, the calculation may be as follows:
Skupni znesek lastnih delnic, ki jih ima skupina neposredno v posesti.
Consider Opening Best Estimate (cell C0010/R0010) including the adjustment to opening Best Estimate (cells C0010/R0020 to R0040)
Bankovci in kovanci v obtoku, ki se običajno uporabljajo za plačevanje, ter depoziti, na zahtevo zamenljivi za denar po nominalni vrednosti, ki se lahko neposredno uporabijo za plačevanje s čeki, menicami, nalogom za plačilo prek žiro računa, neposredno bremenitvijo/dobropisom ali prek drugega instrumenta za neposredno plačevanje, in sicer brez dodatnih stroškov ali omejitev.
Isolate the amount of cash flows (cash in minus cash out) that were projected within this opening Best Estimate for the period considered
Zavarovalno-tehnične rezervacije – Zdravstvena zavarovanja (podobna neživljenjskim) – Zavarovalno-tehnične rezervacije, izračunane kot celota
This isolated amount of cash flow shall come in addition to Opening Best Estimate (for neutralisation effect) — and be filled in cell C0010/R0070 and C0020/R0070.
Skupni znesek zavarovalno-tehničnih rezervacij, izračunanih kot celota (portfelj, ki ga je mogoče replicirati/zavarovati pred tveganji), za zdravstvena zavarovanja (podobna neživljenjskim).
The variation of Best Estimate captured here shall strictly relate to the strict realisation of cash flows when compared to the cash flows that were projected.
Skupni znesek najboljših ocen zavarovalno-tehničnih rezervacij za posle zdravstvenega zavarovanja (podobne neživljenjskim).
For calculation purposes, and in case of non–availability of information of realised cash flows, the variation due to experience may be calculated as the difference between realised technical flows and projected cash–flow.
Skupni znesek marž za tveganje pri zavarovalno-tehničnih rezervacijah za posle zdravstvenega zavarovanja (podobne neživljenjskim).
Realised technical flows refer to those reported under Solvency II principles i.e. premiums effectively written, claims effectively paid and expenses effectively recorded.
Skupni znesek zavarovalno-tehničnih rezervacij, izračunanih kot celota (portfelj, ki ga je mogoče replicirati/zavarovati pred tveganji), za zdravstvena zavarovanja (podobna življenjskim).
Variation of Best Estimate due to changes in non–economic assumptions — risks accepted prior to period
Skupni znesek zavarovalno-tehničnih rezervacij, izračunanih kot celota (portfelj, ki ga je mogoče replicirati/zavarovati pred tveganji), za posle življenjskega zavarovanja (razen zdravstvenih zavarovanj in zavarovanj, vezanih na indeks ali enoto premoženja).
It mainly refers to changes in RBNS not driven by realised technical flows (e.g. revision on a case by case basis of the amount of IBNR) and changes assumptions directly linked to insurance risks (i.e. lapse rates), which can be referred to as non–economic assumptions.
Skupni znesek zavarovalno-tehničnih rezervacij, izračunanih kot celota (portfelj, ki ga je mogoče replicirati/zavarovati pred tveganji), za zavarovanja, vezana na indeks ali enoto premoženja.
In order to isolate the strict scope of variation due to changes in assumptions, the calculation may be as follows:
Druge zavarovalno-tehnične rezervacije, kot jih je skupina pripoznala v obveznih računovodskih izkazih v skladu z lokalnimi splošno sprejetimi računovodskimi načeli ali MSRP.
Consider the opening Best Estimate (cell C0010/R0010) including the adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the impact of unwinding, of year N projected cash–flows and (C0010/R0060 to R0080 and C0020/R0060 to R0080 respectively);
V tej vrstici se poročajo samo obveznosti iz izvedenih finančnih instrumentov (tj. izvedeni finančni instrumenti z negativnimi vrednostmi na datum poročanja).
Based on this figure, run calculations with new assumptions not related to discount rates — that applied at year end N (if any)
Sredstva iz izvedenih finančnih instrumentov se poročajo v celici C0010–C0020/R0190.
This will provide the variation of Best Estimate strictly related to changes in these assumptions.
Skupinam, ki ne vrednotijo izvedenih finančnih instrumentov v skladu z lokalnimi splošno sprejetimi računovodskimi načeli, ni treba sporočiti vrednosti iz statutarnih finančnih izkazov.
This may not capture the variation due to case–by–case revision of RBNS, which would thus have to be added.
Dolgovi, kot so hipoteke in krediti, dolgovani kreditnim institucijam, razen obveznic v posesti kreditnih institucij (skupina ne more identificirati vseh imetnikov obveznic, ki jih izda) in podrejenih obveznosti.
For Non–Life, cases can be expected where these changes cannot be discerned separately from changes due to experience (C0020/R0080).
Finančne obveznosti, vključno z obveznicami, ki jih izda skupina (v posesti kreditnih institucij ali ne), strukturiranimi vrednostnimi papirji, ki jih izda sama skupina, ter hipotekami in krediti, dolgovanimi subjektom, ki niso kreditne institucije.
In such cases, report the total figure under C0020/R0080.
Zneski, zapadli v plačilo, dolgovani imetnikom polic, zavarovateljem in v okviru drugih poslov, povezanih z zavarovanjem, ki pa niso zavarovalno-tehnične rezervacije.
It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly the impact of the changes in economic environment on the cash flows (taking management actions into account, e.g. reduction of future discretionary benefits (‘FDB’)) and changes in discount rates.
Kategorija vključuje zneske, zapadle v plačilo, dolgovane (po)zavarovalnim posrednikom (npr. provizije, dolgovane posrednikom, ki pa jih skupina še ni plačala).
For non–life (C0020/R0100), in case variation due to inflation cannot be discerned from changes due to experience, the whole amount would be reported under C0020/R0080.
V kategorijo se vključijo obveznosti iz naslova sprejetega pozavarovanja.
Consider the opening Best Estimate including the adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the impact of unwinding, of year N projected cash–flows and experience (C0010/R0060 to R0080 and C0020/R0060 to R0080 respectively, or alternatively, C0010/R0060 to R0090 and C0020/R0060 to R0090 respectively)
Zneski obveznosti, zapadlih v plačilo, dolgovani pozavarovateljem (zlasti tekoči računi), razen depozitov, povezanih s pozavarovalnimi posli, ki niso vključeni v izterljive zneske iz pozavarovanj.
Based on this figure, run calculations with new discount rates that applied during year N, together with related financial assumptions (if any).
Skupni znesek presežka sredstev nad obveznostmi skupine, ovrednoten v skladu s podlago za vrednotenje iz direktive Solventnost II.
Corresponds to other variations in Best Estimate, not captured in cells C0010/R0010 to R0100 (for Life) or C0020/R0010 to R0100 (Non–Life).
Naložbe v neobvladovane udeležbe na ravni skupine se vključijo v vrstico „Naložbe“ v tej predlogi (R0020).
Closing Best Estimate — gross of reinsurance
Neto vrednost sredstev v naložbah v neobvladovane udeležbe na ravni skupine se razporedijo v relevantni stolpec za valuto v skladu z lokalno valuto posameznega podjetja.
Amount of Best Estimate as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.
Vrednost preostalih drugih valut – Naložbe (razen sredstev v posesti v zvezi s pogodbami, vezanimi na indeks ali enoto premoženja)
These cells might be nil (if no UWY approach is used), or might total the closing Best Estimate figure in the Balance Sheet if no accident Year approach (AY) is used.
Sporočite skupno vrednost naložb (razen sredstev v posesti v zvezi s pogodbami, vezanimi na indeks ali enoto premoženja) za preostale valute, ki se ne poročajo po valutah.
Of which the following breakdown of Variation in Best Estimate — analysis per UWY if applicable — Reinsurance recoverables
To pomeni, da ta celica izključuje zneske, sporočene v valuti poročanja (C0030/R0020) in v valutah, ki se poročajo po valutah (C0050/R0020).
Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.
Vrednost po direktivi Solventnost II za valuto poročanja – vsa druga sredstva
Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.
Sporočite vrednost zavarovalno-tehničnih rezervacij (razen pogodb, vezanih na indeks ali enoto premoženja) za valute, ki jih je treba poročati ločeno.
Of which the following breakdown of Variation in Best Estimate — analysis per AY if applicable — Gross of reinsurance
Ta predloga vključuje informacije, ki se nanašajo na zunajbilančne postavke ter tudi najvišjo vrednost in vrednost po direktivi Solventnost II za pogojne obveznosti v bilanci stanja po Solventnosti II.
Amount of Best Estimate — gross of reinsurance — as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.
Jamstvo od izdajatelja zahteva specifična plačila, da imetniku povrne škodo, ki nastane, če določen dolžnik ne izvede plačila, ko to zapade v skladu s prvotnimi ali spremenjenimi pogoji dolžniškega instrumenta.
Same as for C0010 and C0020/R0020
Na ravni skupine se predloga uporablja za vse subjekte, ki spadajo v okvir nadzora skupine, vključno z drugimi finančnimi sektorji in neobvladovanimi udeležbami, za metodo 1 (računovodska metoda, ki temelji na konsolidaciji), metodo 2 (metoda odbitkov in združevanja) in kombinacijo metod 1 in 2.
Same as for C0010 and C0020/R0030
Dana in prejeta jamstva za neobvladovane udeležbe se vključijo sorazmerno, kadar se uporablja metoda 1.
Same as for C0010 and C0020/R0040
Kadar se uporablja metoda 2, se ta jamstva poročajo v skupni vrednosti.
It is expected that these cells mainly concerns Non–Life and refers to changes in (part of) Premiums Provisions (i.e. in relation to all recognised obligations within the boundary of the contract at the valuation date where the claim has not yet occurred) as follows:
Najvišja vrednost – Jamstva, ki jih je dala skupina, vključno z akreditivi
Identify the part of premiums provisions at Year end (N–1) related to a coverage period starting after the closing Year end N–1;
Vsota vseh možnih denarnih odlivov v zvezi z jamstvi, če bi se dogodki, ki aktivirajo jamstva, vsi zgodili v povezavi z jamstvi, ki jih je skupina dala drugi osebi.
Have the same considerations and identifications for Premiums Provisions at year end N;
Notranja jamstva, ki so v okviru nadzora skupine, se ne poročajo v tej predlogi.
Derive the variation from the two figures.
Najvišja vrednost – Jamstva, ki jih je prejela skupina, vključno z akreditivi
It is expected that these cells mainly concerns Non–Life, and refers to the following cases:
Vsota vseh možnih denarnih prilivov v zvezi z jamstvi, če bi se dogodki, ki aktivirajo jamstva, vsi zgodili v povezavi z jamstvi, ki jih skupina prejela od druge osebe za jamčenje poplačila obveznosti skupine (vključno z akreditivi, nečrpanimi odobrenimi posojili).
(part of) Premiums Provisions at Year end N–1 which turned to Claims Provisions at year end N because claim has occurred during the period
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Prejeto zavarovanje s premoženjem za dane kredite ali kupljene obveznice
claims provisions related to claims occurred during the period (for which there was no Premiums provisions at year end N–1)
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Prejeto zavarovanje s premoženjem za izvedene finančne instrumente
Calculation may be as follows:
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Sredstva, ki so jih kot zavarovanje zagotovili pozavarovatelji za cedirane zavarovalno-tehnične rezervacije
Identify the part of premiums provisions at Year end (N–1) for which cover had already incepted;
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Drugo prejeto zavarovanje s premoženjem
Identify the part of claims provisions at Year end (N) related to risks covered during the period;
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Skupaj prejeto zavarovanje s premoženjem
The concept of unwinding may be illustrated as follows: Calculate the Best Estimate of year N–1 again but using the shifted interest rate term structure.
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Zavarovanje s premoženjem, dano za prejete kredite ali izdane obveznice
Consider part of the Opening Best Estimate related to risks covered prior to period, i.e. Opening Best Estimate excluding Premiums provisions but including opening adjustments if any (see cells C0050/R0160 to R0180 and C0060/R0160 to R0180;
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Zavarovanje s premoženjem, dano za izvedene finančne instrumente
Based on this figure, run the calculation of the unwinding of discount rates that applied during year N.
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Sredstva, zagotovljena kot zavarovanje cedentom za zavarovalno-tehnične rezervacije (sprejeto pozavarovanje)
Premiums, claims, and surrenders that were forecasted on the Opening Best Estimate (related to risks covered prior to period) as to be paid during the year, will not be in the closing Best Estimate anymore as they would have been paid/received during the year.
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Drugo dano zavarovanje s premoženjem
A neutralization adjustment has thus to be performed.
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Skupaj dano zavarovanje s premoženjem
Consider part of the Opening Best Estimate related to risks covered prior to period, i.e. Opening Best Estimate excluding Premiums provisions;
Najvišja možna vrednost pogojnih obveznosti, ki niso vključene v bilanco stanja po Solventnosti II, ne glede na njihovo verjetnost (tj. prihodnji denarni odlivi, potrebni za poravnavo pogojne obveznosti v obdobju njenega trajanja, diskontirani po ustrezni časovni strukturi netvegane obrestne mere) (postavka C0010/R0740 predloge S.02.01).
Isolate the amount of cash flows (cash in minus cash out) that were projected within this opening Best Estimate for the period considered;
Notranje pogojne obveznosti, ki so v okviru nadzora skupine, se ne poročajo v tej predlogi.
Variation of Best Estimate due to experience risks — covered prior to period
Najvišja možna vrednost pogojnih obveznosti, ki so vključene v bilanco stanja po Solventnosti II, ne glede na njihovo verjetnost (tj. prihodnji denarni odlivi, potrebni za poravnavo pogojne obveznosti v obdobju njenega trajanja, diskontirani po ustrezni časovni strukturi netvegane obrestne mere), kot so opredeljene v členu 11 Delegirane uredbe (EU) 2015/35.
For calculation purposes, and in case on non–availability of information of realised cash flows, the variation due to experience may be calculated as the difference between realised technical flows and projected cash–flow.
Skupna najvišja možna vrednost pogojnih obveznosti ne glede na njihovo verjetnost (tj. prihodnji denarni tokovi, potrebni za poravnavo pogojne obveznosti v obdobju njenega trajanja, diskontirani po ustrezni časovni strukturi netvegane obrestne mere).
Variation of Best Estimate due to changes in non–economic assumptions — risks covered prior to period
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Pogojne obveznosti, ki niso vključene v bilanco stanja po Solventnosti II
Consider the opening Best Estimate (cell C0050/R0150) including the adjustment to opening Best Estimate (cells C0050/R0160 to R0180) and the impact of unwinding, of year N projected cash–flows and (C0050/R0210 to R0230 and C0060/R0210 to R0230 respectively);
S.03.02 – Zunajbilančne postavke – Seznam neomejenih jamstev, ki jih je prejela skupina
Based on this figure, run calculations with new assumptions not related to discount rates — that applied at year end N (if any);
To številko dodeli skupina in mora biti edinstvena in ves čas dosledna.
For Non–Life, in cases where these changes cannot be discerned separately from changes due to experience, report the total figure under C0060/R0230.
Navedba imena ponudnika jamstva.
It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly the impact of the changes in economic environment on the cash flows (taking management actions into account, e. g. reduction of FDB) and changes in discount rates.
Opis dogodka, ki aktivira jamstvo, če je bilo za postavko C0060 „Dogodek ali dogodki, ki aktivirajo jamstvo“ izbrano „0 – drugo“.
Consider the opening Best Estimate including the adjustment to opening Best Estimate (cells C0050/R0160 to R0180) and the impact of unwinding, of year N projected cash–flows and experience (C0050/R0210 to R0230 and C0060/R0210 toR0230 respectively, or alternatively, C0050/R0210 to R0240 and C0060/R0210 toR0240, respectively);
Notranja jamstva, ki so v okviru nadzora skupine, se ne poročajo v tej predlogi, ampak v predlogi za relevantne transakcije znotraj skupine (S.36).
Amount of Best Estimate as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.
Identifikacijska koda prejemnika jamstva, pri čemer se uporabi identifikator pravnih subjektov (LEI), če je na voljo.
Of which the following breakdown of Variation in Best Estimate — analysis per AY if applicable — reinsurance recoverables
Vsota vseh možnih denarnih tokov, če bi se dogodki, ki aktivirajo jamstva, vsi zgodili v povezavi z jamstvi, ki jih je skupina dala drugi osebi.
Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.
Ta oddelek se nanaša na četrtletno in letno predložitev informacij za skupine.
Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 for which an accident year approach (AY) is used for Best Estimate calculation.
Ta predloga se poroča z vidika konsolidacijskega računovodstva, tj. na podlagi lokalnih splošno sprejetih računovodskih načel ali MSRP, če so bili sprejeti kot splošna računovodska načela, vendar ob uporabi vrst poslovanja, določenih v direktivi Solventnost II.
Of which adjustments in Technical Provisions related to valuation of Unit linked contracts, with theoretically a neutralising impact on Assets over Liabilities
Skupine uporabljajo podlago za pripoznavanje in vrednotenje kot pri računovodskih izkazih, novo pripoznavanje ali prevrednotenje ni potrebno.
Variation in Investments in unit–linked
Ta predloga zajema samo zavarovalne in pozavarovalne posle v okviru konsolidiranih računovodskih izkazov.
Amount shall represent the variation, in Balance Sheet, of the Assets held for index–linked and unit–linked funds.
Vsi zavarovalni odhodki skupine v obdobju poročanja, obračunani na podlagi nastanka poslovnih dogodkov.
It discloses the neutralisation of the assets and liabilities movements due to unit linked products.
Stroški upravljanja skupine v poslovnem letu na podlagi nastanka poslovnih dogodkov so odhodki, povezani z upravljanjem zavarovalnih polic, vključno z odhodki v zvezi s pozavarovalnimi pogodbami in namenskimi družbami.
Amount of written premiums under Solvency II principles and not included in BE, respectively for Life and Non–life.
Stroški upravljanja skupine v obdobju poročanja na podlagi nastanka poslovnih dogodkov so odhodki, povezani z upravljanjem zavarovalnih polic, vključno z odhodki v zvezi s pozavarovalnimi pogodbami in namenskimi družbami.
Claims and benefits during the period, net of salvages and subrogations
C0010 do C0160/R0710
Amount of claims and benefits during the period, net of salvages and subrogations, respectively for Life and Non–life.
Stroški obravnavanja odškodninskih zahtevkov – bruto – neposredni posli