natgillin/translations-raw huggingface dataset:
The amount relates to the gross direct business.
Opredelitev obračunanih premij ob uporabi Direktive 91/674/EGS, kjer je relevantno: bruto obračunane premije obsegajo vse zneske, zapadle med poslovnim letom, v zvezi z zavarovalnimi pogodbami, ki izhajajo iz bruto poslov, ne glede na to, da se ti zneski mogoče v celoti ali delno nanašajo na kasnejše poslovno leto.
C0010 to C0120/R0620
Vključujejo tako neposredne posle kot posle pozavarovanja.
Administrative expenses — Gross — Proportional reinsurance accepted
C0210 do C0280/R1420
Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles.
Opredelitev obračunanih premij ob uporabi Direktive 91/674/EGS, kjer je relevantno: bruto obračunane premije obsegajo vse zneske, cedirane pozavarovateljem, zapadle med poslovnim letom v zvezi z zavarovalnimi pogodbami, ne glede na to, da se ti zneski mogoče v celoti ali delno nanašajo na kasnejše poslovno leto.
The amount relates to the gross proportional reinsurance accepted.
C0210 do C0280/R1500
C0130 to C0160/R0630
Obračunane premije – neto
Administrative expenses — Gross — non proportional reinsurance accepted
C0210 do C0280/R1510
The amount relates to the gross non proportional reinsurance accepted.
Prihodki od premije – bruto
C0010 to C0160/R0640
Opredelitev prihodkov od premije iz Direktive 91/674/EGS, kjer je relevantno: vsota bruto obračunanih premij, zmanjšana za spremembo bruto rezervacije za prenosne premije, povezane z neposrednimi zavarovalnimi posli in sprejetim pozavarovanjem.
Administrative expenses — reinsurers' share
C0210 do C0280/R1520
The amount relates to the reinsurer's share.
Opredelitev prihodkov od premije iz Direktive 91/674/EGS, kjer je relevantno: pozavarovateljev delež v bruto obračunanih premijah, zmanjšan za spremembo pozavarovateljevega deleža v rezervaciji za prenosne premije.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.
C0210 do C0280/R1600
C0010 to C0160/R0700
C0210 do C0280/R1610
Administrative expenses — Net
Odhodki za škode – bruto
The net administrative expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS: odhodki za škode pomeni vsoto obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom v zvezi z zavarovalnimi pogodbami, ki izhajajo iz neposrednih poslov in pozavarovalnih poslov.
C0010 to C0120/R0710
C0210 do C0280/R1620
Investment management expenses — Gross — direct business
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS: delež pozavarovateljev v vsoti obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom.
Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts.
C0210 do C0280/R1700
Investment management expenses could include expenses of record keeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS: odhodki za škode pomeni vsoto obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom v zvezi z vsoto neposrednih poslov in sprejetih pozavarovanj, zmanjšano za znesek, cediran pozavarovalnicam.
C0010 to C0120/R0720
C0210 do C0280/R1710
Investment management expenses — Gross — proportional reinsurance accepted
Spremembe drugih zavarovalno-tehničnih rezervacij – bruto
Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
Opredelitev sprememb drugih zavarovalno-tehničnih rezervacij iz Direktive 91/674/EGS, kjer je relevantno: spremembe drugih zavarovalno-tehničnih rezervacij v zvezi z zavarovalnimi pogodbami, ki izhajajo iz bruto neposrednih poslov in pozavarovalnih poslov.
C0130 to C0160/R0730
C0210 do C0280/R1720
Investment management expenses — Gross — non proportional reinsurance accepted
Sprememba drugih zavarovalno-tehničnih rezervacij – delež pozavarovateljev
C0010 to C0160/R0740
Opredelitev sprememb drugih zavarovalno-tehničnih rezervacij iz Direktive 91/674/EGS, kjer je relevantno: delež pozavarovateljev v spremembah drugih zavarovalno-tehničnih rezervacij.
Investment management expenses — reinsurers' share
C0210 do C0280/R1800
The amount relates to the reinsurers' share.
Sprememba drugih zavarovalno-tehničnih rezervacij – neto
C0010 to C0160/R0800
Opredelitev sprememb drugih zavarovalno-tehničnih rezervacij iz Direktive 91/674/EGS, kjer je relevantno: neto spremembe drugih zavarovalno-tehničnih rezervacij v zvezi z vsoto neposrednih poslov in sprejetih pozavarovalnih poslov, zmanjšano za znesek, cediran pozavarovalnicam.
Investment management expenses — Net
C0210 do C0280/R1900
The amount relates to the net investment management expenses.
C0210 do C0280/R1910
The net investment management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
Stroški upravljanja – bruto
C0010 to C0120/R0810
Znesek se nanaša na bruto neposredne in pozavarovalne posle.
Claims management expenses– Gross — direct business
C0210 do C0280/R1920
Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments.
C0210 do C0280/R2000
Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
Ta znesek se nanaša na neto stroške upravljanja.
This shall include the movement in provisions in claims management expenses.
C0210 do C0280/R2010
C0010 to C0120/R0820
Stroški upravljanja naložb – bruto
Claims management expenses — Gross — Proportional reinsurance accepted
C0210 do C0280/R2020
C0130 to C0160/R0830
C0210 do C0280/R2100
Claims management expenses — Gross — Non–proportional reinsurance accepted
C0210 do C0280/R2110
C0010 to C0160/R0840
Stroški obravnavanja odškodninskih zahtevkov – bruto
Claims management expenses — Reinsurers' share
C0210 do C0280/R2120
C0010 to C0160/R0900
C0210 do C0280/R2200
Claims management expenses — Net
C0210 do C0280/R2210
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
Stroški pridobitev – bruto
C0010 to C0120/R0910
Stroški pridobitev vključujejo stroške, ki se lahko določijo na ravni posamezne zavarovalne pogodbe in so nastali, ker je podjetje izdalo prav navedeno pogodbo.
Acquisition expenses — Gross — direct business
C0210 do C0280/R2220
Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract.
C0210 do C0280/R2300
For reinsurance undertaking definition shall be applied mutatis mutandis.
Neto stroški pridobitev predstavljajo vsoto neposrednih poslov in sprejetih pozavarovalnih poslov, zmanjšano za znesek, cediran pozavarovalnicam.
C0010 to C0120/R0920
C0210 do C0280/R2310
Acquisition expenses — Gross — Proportional reinsurance accepted
Splošni stroški – bruto
C0130 to C0160/R0930
C0210 do C0280/R2320
Acquisition expenses — Gross — Non proportional reinsurance accepted
C0210 do C0280/R2400
The amount relates to the non–proportional reinsurance accepted.
Skupni znesek za različne postavke za vse vrste poslovanja, ki se nanašajo na življenjsko zavarovanje, kot so opredeljene v Prilogi I k Delegirani uredbi (EU) 2015/35.
C0010 to C0160/R0940
Skupni znesek vseh zavarovalnih odhodkov.
Acquisition expenses — Reinsurers' share
C0210 do C0280/R2700
C0010 to C0160/R1000
To je skupni znesek odkupov (odstopov od) zavarovalnih polic med letom.
Acquisition expenses — Net
Ta znesek se poroča tudi pod postavko „Odhodki za škode“ (R1610).
C0010 to C0120/R1010
Ta predloga se poroča z računovodskega vidika, tj. na podlagi lokalnih splošno sprejetih računovodskih načel ali MSRP, če so bili sprejeti kot splošna računovodska načela.
Overhead expenses — Gross — direct business
Predloga temelji na podatkih poslovnega leta do določenega datuma.
Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs.
Uporabljajo se naslednja merila za razvrščanje po državah:
These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
informacije, zagotovljene po državah, se poleg matične države sporočijo za pet držav z največjim zneskom bruto obračunanih premij oziroma dokler ni doseženih 90 % skupnih bruto obračunanih premij;
C0010 to C0120/R1020
za neposredne zavarovalne posle za vrste poslovanja, kot so opredeljene v Prilogi I k Delegirani uredbi (EU) 2015/35, „Zavarovanje za stroške zdravljenja“, „Zavarovanje izpada dohodka“, „Nezgodno zavarovanje zaposlenih“, „Požarno in drugo škodno zavarovanje“ in „Kreditno in kavcijsko zavarovanje“ se informacije poročajo po državah, v katerih je nevarnost (tveganje), kot je opredeljeno v členu 13(13) Direktive 2009/138/ES;
Overhead expenses — Gross — Proportional reinsurance accepted
za neposredne zavarovalne posle za vse druge vrste poslovanja, kot so opredeljene v Prilogi I k Delegirani uredbi (EU) 2015/35, se informacije poročajo po državah, v katerih je bila sklenjena pogodba;
C0130 to C0160/R1030
za proporcionalno in neproporcionalno pozavarovanje se informacije poročajo po državah, v katerih se nahaja cedent.
Overhead expenses — Gross — Non proportional reinsurance accepted
Za namene te predloge „država, v kateri je bila sklenjena pogodba“ pomeni:
The amount relates to the gross — non proportional reinsurance accepted.
e. državo, v kateri ima sedež zavarovalnica (matična država), če pogodba ni bila prodana prek podružnice ali na podlagi načela svobode opravljanja storitev;
C0010 to C0160/R1040
f. državo, v kateri se nahaja podružnica (država gostiteljica), če je bila pogodba prodana prek podružnice;
Overhead expenses — Reinsurers' share
g. državo, v kateri je bila priglašena svoboda opravljanja storitev (država gostiteljica), če je bila pogodba prodana na podlagi načela svobode opravljanja storitev;
C0010 to C0160/R1100
h. če se uporablja posrednik ter v vseh drugih situacijah se izbere a), b) ali c), odvisno od tega, kdo je prodal pogodbo.
Overhead expenses — Net
C0020 do C0060/R0010
The net overhead expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
Najpomembnejših 5 držav (po znesku bruto obračunanih premij) – obveznosti iz neživljenjskih zavarovanj
Total for different items for all Lines of Business.
Določite ISO 3166-1 alfa-2 kodo držav, za katere se poročajo informacije v zvezi z obveznostmi iz neživljenjskih zavarovanj.
Other technical expenses not covered by above mentioned expenses and not split by lines of business.
C0080 do C0140/R0110
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.
C0080 do C0140/R0120
Amount of all technical expenses
C0080 do C0140/R0130
Life insurance and reinsurance obligations
C0080 do C0140/R0140
C0210 to C0280/R1410
C0080 do C0140/R0200
Premiums written — Gross
C0080 do C0140/R0210
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.
Opredelitev prihodkov od premije iz Direktive 91/674/EGS, kjer je relevantno: vsota bruto obračunanih premij, zmanjšana za spremembo bruto rezervacije za prenosne premije, povezane z neposrednimi zavarovalnimi posli.
It includes both direct and reinsurance business.
C0080 do C0140/R0220
C0210 to C0280/R1420
C0080 do C0140/R0230
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.
C0080 do C0140/R0240
C0210 to C0280/R1500
C0080 do C0140/R0300
Premiums written — net
C0080 do C0140/R0310
C0210 to C0280/R1510
C0080 do C0140/R0320
Premiums earned — Gross
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS, kjer je relevantno:
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business.
odhodki za škode pomeni vsoto obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom v zvezi z zavarovalnimi pogodbami, ki izhajajo iz sprejetega proporcionalnega pozavarovanja.
C0210 to C0280/R1520
Postavka izključuje stroške obravnavanja odškodninskih zahtevkov in spremembe rezervacij pri stroških obravnavanja odškodninskih zahtevkov.
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.
C0080 do C0140/R0330
C0210 to C0280/R1600
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS, kjer je relevantno: odhodki za škode pomeni vsoto obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom v zvezi z zavarovalnimi pogodbami, ki izhajajo iz sprejetega neproporcionalnega pozavarovanja.
C0210 to C0280/R1610
C0080 do C0140/R0340
Claims incurred — Gross
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS, kjer je relevantno: delež pozavarovateljev v vsoti obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom.
Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to insurance contracts arising from the direct and reinsurance business.
C0080 do C0140/R0400
C0210 to C0280/R1620
C0080 do C0140/R0410
Claims incurred in the reporting period as defined in directive 91/674/EEC: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year.
C0080 do C0140/R0420
C0210 to C0280/R1700
C0080 do C0140/R0430
Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
C0080 do C0140/R0440
C0210 to C0280/R1710
C0080 do C0140/R0500
Changes in other technical provisions — Gross
C0080 do C0140/R0550
Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.
Ne smejo vključevati nezavarovalnih odhodkov, kot so davki, odhodki za obresti, izgube ob odtujitvi itd.
C0210 to C0280/R1720
Znesek vseh zavarovalnih odhodkov, ki se nanašajo na države, ki jih zajema ta predloga.
Change in other technical provisions — Reinsurers' share
C0160 do C0200/R1400
Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.
Določite ISO 3166-1 alfa-2 kodo držav, za katere se poročajo informacije v zvezi z obveznostmi iz življenjskih zavarovanj.
C0210 to C0280/R1800
C0220 do C0280/R1410
Change in other technical provisions — Net
C0220 do C0280/R1420
Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
C0220 do C0280/R1500
C0210 to C0280/R1900
C0220 do C0280/R1510
C0210 to C0280/R1910
Opredelitev prihodkov od premije iz Direktive 91/674/EGS, kjer je relevantno: vsota bruto obračunanih premij, zmanjšana za spremembo bruto rezervacije za prenosne premije, povezane z neposrednimi posli in bruto sprejetim pozavarovanjem.
Administrative expenses — Gross
C0220 do C0280/R1520
The amount relates to the gross direct and reinsurance business.
C0220 do C0280/R1600
C0210 to C0280/R1920
C0220 do C0280/R1610
C0210 to C0280/R2000
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS, kjer je relevantno: odhodki za škode pomeni vsoto obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom v zvezi z zavarovalnimi pogodbami, ki izhajajo iz bruto neposrednih poslov in pozavarovalnih poslov.
The amount relates to the net administrative expenses.
Postavka izključuje stroške obravnavanja odškodninskih zahtevkov in spremembe rezervacij pri stroških obravnavanja odškodninskih zahtevkov.
C0210 to C0280/R2010
C0220 do C0280/R1620
Investment management expenses — Gross
Odhodki za škode v obdobju poročanja, kot je opredeljeno v Direktivi 91/674/EGS, kjer je relevantno: delež pozavarovateljev v vsoti obračunanih zneskov škod in spremembe škodnih rezervacij med poslovnim letom.
C0210 to C0280/R2020
C0220 do C0280/R1700
C0210 to C0280/R2100
C0220 do C0280/R1710
C0210 to C0280/R2110
C0220 do C0280/R1720
Claims management expenses — Gross
C0220 do C0280/R1800
C0210 to C0280/R2120
Opredelitev sprememb drugih zavarovalno-tehničnih rezervacij iz Direktive 91/674/EGS, kjer je relevantno: spremembe drugih zavarovalno-tehničnih rezervacij v zvezi z vsoto neposrednih poslov in sprejetih pozavarovalnih poslov, zmanjšano za znesek, cediran pozavarovalnicam.
C0210 to C0280/R2200
C0220 do C0280/R1900
C0210 to C0280/R2210
S.06.01 – Povzetek sredstev
Acquisition expenses — Gross
Ta predloga je relevantna samo za zavarovalnice in pozavarovalnice, ki so izvzete iz letnega poročanja informacij v predlogah S.06.02 ali S.08.01 v skladu s členom 35(7) Direktive 2009/138/ES.
Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract.
Kategorije sredstev iz te predloge so kategorije, ki so opredeljene v Prilogi IV – Kategorije sredstev k tej uredbi.
C0210 to C0280/R2220
Ta predloga vsebuje povzetek informacij o sredstvih in izvedenih finančnih instrumentih v zvezi s podjetjem kot celoto, vključno s sredstvi in izvedenimi finančnimi instrumenti, ki se posedujejo v okviru pogodb, vezanih na indeks oziroma enoto premoženja.
C0210 to C0280/R2300
Postavke se poročajo s pozitivnimi vrednostmi, razen če je njihova vrednost po direktivi Solventnost II negativna (npr. izvedeni finančni instrumenti, ki so obveznost podjetja).
The net acquisition expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
C0010 do C0060/R0010
C0210 to C0280/R2310
Vrednost sredstev, ki kotirajo na borzi, po portfeljih.
Overhead expenses — Gross
Za namene te predloge se za sredstvo šteje, da kotira na borzi, če je pridobljeno na reguliranem trgu ali v večstranskem sistemu trgovanja (MTF), kot je opredeljen v Direktivi 2004/39/ES.
C0210 to C0280/R2320
Portfelj se nanaša na razločevanje med življenjskimi zavarovanji, neživljenjskimi zavarovanji, omejenimi skladi, drugimi notranjimi skladi, sredstvi delničarjev in splošnim (brez ločevanja).
C0210 to C0280/R2400
Ločevanje po portfeljih ni obvezno, razen za opredelitev omejenih skladov, vendar se izvede, če ga podjetje uporablja interno.
Total for different items for all life lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
Kadar podjetje ne uporablja ločevanja po portfeljih, se uporabi „splošno“.
Amount of all technical expenses.
C0010 do C0060/R0020
C0210 to C0280/R2700
Sredstva, ki ne kotirajo na borzi, po portfeljih.
This amount represents the total amount of surrenders occurred during the year.
Za namene te predloge so sredstva, ki ne kotirajo na borzi, tista sredstva, s katerimi se ne trguje na reguliranem trgu ali v večstranskem sistemu trgovanja (MTF), kot je opredeljen v Direktivi 2004/39/ES.
This amount is also reported under claims incurred (item R1610).
Ločevanje po portfeljih ni obvezno, razen za opredelitev omejenih skladov, vendar se izvede, če ga podjetje uporablja interno.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP The template is based on a year–to–date basis Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
C0010 do C0060/R0030
The following criteria for the classification by country shall be used:
Vrednost sredstev, s katerimi ni mogoče trgovati na borzi, po posameznih portfeljih.
The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums;
Za namene te predloge so sredstva, s katerimi ni mogoče trgovati na borzi, tista sredstva, ki po svoji naravi niso namenjena trgovanju na reguliranem trgu ali v večstranskem sistemu trgovanja (MTF), kot je opredeljen v Direktivi 2004/39/ES.
For the direct insurance business for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Medical expense’, ‘Income protection’, ‘Workers' compensation’, ‘Fire and other damage to property’ and ‘Credit and suretyship’ information shall be reported by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC;
C0010 do C0060/R0040
For direct insurance business for all other line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, information shall be reported by country where the contract was entered into;
Vrednost sredstev, ki se lahko razvrstijo v kategorijo sredstev 1 iz Priloge IV – Kategorije sredstev, po portfeljih.
For proportional and non–proportional reinsurance information shall be reported by country of localisation of the ceding undertaking.
C0010 do C0060/R0050
For the purposes of this template ‘country where the contract was entered into’ means:
Vrednost sredstev, ki se lahko razvrstijo v kategorijo sredstev 2 iz Priloge IV – Kategorije sredstev, po portfeljih.
The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;
C0010 do C0060/R0060
The country where the branch is located (host country) when the contract was sold through a branch;
Vrednost sredstev, ki se lahko razvrstijo v kategorijo sredstev 3 iz Priloge IV – Kategorije sredstev, po portfeljih.