natgillin/translations-raw huggingface dataset:
the change in fair value attributable to the hedged risk for each security of the group is expected to be approximately proportional to the overall change in the fair value attributable to the hedged risk of the group of securities.
pričakuje se, da bo sprememba poštene vrednosti, ki se lahko pripiše varovanemu tveganju za vsak vrednostni papir v skupini, približno sorazmerna skupni spremembi poštene vrednosti, ki se lahko pripiše varovanemu tveganju za to skupino vrednostnih papirjev.
In derogation from Article 3(b) and Articles 9(4), 15(1) and 17(2), the following alternative treatment may be applied to the valuation of synthetic instruments:
Z odstopanjem od člena 3(b) ter členov 9(4), 15(1) in 17(2) se lahko za vrednotenje sintetičnih instrumentov uporabijo naslednje alternativne obravnave:
unrealised gains and losses of the instruments combined to form a synthetic instrument are netted at year end.
nerealizirani dobiček in izguba pri instrumentih, kombiniranih v sintetični instrument, se netira ob koncu leta.
unrealised losses taken to the profit and loss account at year end and the corresponding unrealised gains shall be separately amortised in subsequent years.
nerealizirana izguba, ki se izkaže v izkazu poslovnega izida ob koncu leta, in ustrezen nerealizirani dobiček se ločeno amortizirata v naslednjih letih.
If one of the instruments combined expires, is sold, terminated or exercised, the reporting entity shall discontinue prospectively the alternative treatment specified in paragraph 2 and any unamortised valuation gains credited in the profit and loss account in previous years shall be immediately reversed.
Če eden od instrumentov v kombinaciji poteče, se proda, ukine ali izvrši, poročevalec z učinkom za naprej preneha z alternativno obravnavo iz odstavka 2, morebitni neamortizirani prihodki prevrednotenja, knjiženi v dobro v izkazu poslovnega izida v preteklih letih, pa se nemudoma stornirajo.
The alternative treatment specified in paragraph 2 may only be applied if all of the following conditions are met:
Alternativna obravnava iz odstavka 2 se lahko uporabi samo, če so izpolnjeni vsi naslednji pogoji:
For the implementation of Article 49 of the Statute of the ESCB, banknotes of other Member States whose currency is the euro held by an NCB shall not be accounted for as banknotes in circulation, but as intra-Eurosystem balances.
Za izvajanje člena 49 Statuta ESCB se bankovci drugih držav članic, katerih valuta je euro, ki jih ima posamezna NCB, ne evidentirajo kot bankovci v obtoku, temveč kot stanja znotraj Eurosistema.
the NCB receiving banknotes denominated in national euro area currency units issued by another NCB shall notify the issuing NCB on a daily basis of the value of banknotes paid in to be exchanged, unless a given daily volume is low.
NCB, ki prejme bankovce v enotah nacionalnih valut euroobmočja, ki so jih izdale druge NCB, dnevno obvešča NCB izdajateljico o vrednosti vplačanih bankovcev za menjavo, razen če je posamezna dnevna količina majhna.
The issuing NCB shall issue a corresponding payment to the receiving NCB via TARGET2; and
NCB izdajateljica plača NCB prejemnici ustrezen znesek prek sistema TARGET2; in
the adjustment of the ‘banknotes in circulation’ figures shall take place in the books of the issuing NCB on receipt of the abovementioned notification.
podatki o „bankovcih v obtoku“ v poslovnih knjigah NCB izdajateljice se prilagodijo ob prejetju zgoraj navedenega obvestila.
B is the unadjusted value of ‘banknotes in circulation’;
B je neprilagojena vrednost „bankovcev v obtoku“;
P is the value of banknotes produced or received from the printer or other NCBs;
P je vrednost bankovcev, proizvedenih ali prejetih od tiskarne ali drugih NCB;
D is the value of banknotes destroyed;
D je vrednost uničenih bankovcev;
N is the value of national banknotes of the issuing NCB held by other NCBs (notified but not yet repatriated);
N je vrednost nacionalnih bankovcev NCB izdajateljice, ki jih imajo druge NCB (o njih je bila obveščena, vendar še niso bili repatriirani);
I is the value of banknotes put into circulation;
I je vrednost bankovcev, danih v obtok;
R is the value of banknotes received;
R je vrednost prejetih bankovcev;
minus the amount of the unremunerated claim vis-à-vis the ECI bank running the Extended Custodial Inventory (ECI) programme, in the event of a transfer of ownership of the ECI programme-related banknotes;
minus znesek neobrestovane terjatve do banke, ki vodi program razširjene skrbniške hrambe, pri prenosu lastništva bankovcev, ki so povezani s tem programom;
unrealised gains shall not be recognised as income, but recorded directly in a revaluation account;
nerealizirani dobiček se ne prizna kot prihodek, ampak se evidentira neposredno na računu prevrednotenja;
at year end, unrealised losses shall be taken to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account;
ob koncu leta se nerealizirana izguba izkaže v izkazu poslovnega izida, če presega predhodne prihodke prevrednotenja, evidentirane na ustreznem računu prevrednotenja;
there shall be no netting of unrealised losses in any one security, or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold;
nerealizirana izguba pri enem vrednostnem papirju, valuti ali imetju v zlatu se ne netira z nerealiziranim dobičkom pri drugih vrednostnih papirjih, valutah ali zlatu;
at year end, impairment losses shall be taken to the profit and loss account and shall not be reversed in subsequent years unless the impairment decreases and the decrease can be related to an observable event that occurred after the impairment was first recorded.
ob koncu leta se izguba zaradi oslabitve izkaže v izkazu poslovnega izida in se v naslednjih letih ne stornira, razen če se oslabitev zniža in se to znižanje lahko poveže z dogodkom, ki ga je mogoče opazovati in ki je nastopil po tem, ko je bila oslabitev prvič evidentirana.
Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining contractual life of the securities, either according to the straight-line method or the internal rate of return (IRR) method.
Premije ali diskonti, ki izhajajo iz izdanih in kupljenih vrednostnih papirjev, se izračunajo in prikažejo kot del obrestnih prihodkov ter se amortizirajo med preostalim pogodbenim obdobjem do zapadlosti vrednostnih papirjev po linearni metodi ali po metodi notranje stopnje donosa.
The IRR method shall, however, be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition.
Metoda notranje stopnje donosa pa je obvezna za diskontirane vrednostne papirje, ki imajo ob pridobitvi preostalo zapadlost daljšo od enega leta.
Irrespective of the frequency of calculating accruals but subject to the exceptions referred to in Article 5(4) reporting entities shall report data at transaction value during the quarter.
Ne glede na pogostost izračunavanja časovnih razmejitev, vendar ob upoštevanju izjem iz člena 5(4), poročevalci med četrtletjem poročajo podatke po transakcijski vrednosti.
Accruals denominated in foreign currencies shall be translated at the exchange rate of the recording date and shall have an impact on the currency position.
Časovne razmejitve v tujih valutah se preračunajo po deviznem tečaju na datum evidentiranja in vplivajo na valutno pozicijo.
Generally, for the calculation of accruals during the year local practice may apply, i.e. they may be calculated until either the last business day or the last calendar day of the quarter.
Na splošno se lahko za izračun časovnih razmejitev med letom uporablja lokalna praksa, tj. izračunajo se lahko do zadnjega poslovnega dneva ali do zadnjega koledarskega dneva četrtletja.
However, at year end the mandatory reference date shall be 31 December.
Ob koncu leta pa je obvezni referenčni datum 31. december.
Currency outflows that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses.
Valutni odlivi, zaradi katerih se spremeni imetje posamezne valute, lahko povzročijo realizirane pozitivne ali negativne tečajne razlike.
the average cost method shall be used on a daily basis for gold, foreign currency instruments and securities, to compute the acquisition cost of items sold, having regard to the effect of exchange rate and/or price movements;
pri zlatu, instrumentih v tuji valuti in vrednostnih papirjih se za izračun stroškov pridobitve prodanih postavk dnevno uporablja metoda povprečne nabavne vrednosti, pri čemer se upošteva vpliv gibanja deviznega tečaja in/ali cen;
the average cost of the asset or liability shall be reduced or increased by unrealised losses taken to the profit and loss account at year end;
povprečna nabavna vrednost sredstva ali obveznosti se zmanjša ali poveča za nerealizirano izgubo, izkazano v izkazu poslovnega izida ob koncu leta;
In the case of securities denominated in foreign currency, it shall be part of that currency's holding, but shall not affect the average cost of the security or the relevant currency.
Pri vrednostnih papirjih, denominiranih v tuji valuti, se vključi v imetje te valute, ne vpliva pa na povprečno nabavno vrednost vrednostnega papirja ali zadevne valute.
for the purpose of calculating the average purchase cost of a security, either: (i) all purchases made during the day shall be added, at their purchase price, to the previous day's holding to produce a new weighted average cost before applying the sales for the same day; or (ii) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average cost.
za izračun povprečne nakupne vrednosti vrednostnega papirja: (i) se vsi nakupi med dnevom po nabavni ceni dodajo imetju predhodnega dne, da se izračuna nova tehtana povprečna nabavna vrednost, preden se upoštevajo prodaje istega dne; ali (ii) se lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev po vrstnem redu, kot se zgodijo med dnevom, da se izračuna revidirana povprečna nabavna vrednost.
transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro, using the exchange rate of either the contract or settlement date, and shall not affect that holding's acquisition cost;
transakcije v tuji valuti, ki ne spremenijo imetja te valute, se preračunajo v eure z uporabo deviznega tečaja na datum sklenitve pogodbe ali datum poravnave ter ne vplivajo na strošek pridobitve tega imetja;
transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract date;
transakcije v tuji valuti, ki spremenijo imetje te valute, se preračunajo v eure z uporabo deviznega tečaja na datum sklenitve pogodbe;
actual cash receipts and payments shall be translated at the exchange rate on the day on which settlement occurs;
dejanski gotovinski prejemki in plačila se preračunajo po deviznem tečaju, ki velja na dan poravnave;
where a long position exists, net inflows of currencies and gold made during the day shall be added, at the average rate or gold price of the inflows of the day for each respective currency and gold, to the previous day's holding, to produce a new weighted average cost.
v primeru dolge pozicije se neto prilivi valut in zlata, izvršeni med dnevom, dodajo imetju predhodnega dne po povprečnem tečaju ali povprečni ceni dnevnih prilivov za vsako posamezno valuto in zlato, da se izračuna nova tehtana povprečna nabavna vrednost.
Differences in the average rate/gold price between inflows and outflows made during the day shall also result in realised gains or losses.
Razlike med povprečnimi tečaji/cenami zlata pri prilivih in odlivih med dnevom prav tako povzročijo realizirani dobiček ali izgubo.
Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the abovementioned approach.
V primeru obveznosti v zvezi s pozicijo tuje valute ali zlata se zgoraj navedeni pristop uporablja nasprotno.
Thus the average cost of the liability position shall be affected by net outflows, while net inflows shall reduce the position at the existing weighted average cost and shall result in realised gains or losses;
Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto odlivi, neto prilivi pa zmanjšajo pozicijo pri obstoječi tehtani povprečni nabavni vrednosti in povzročijo realizirani dobiček ali izgubo;
costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account.
stroški transakcij v tuji valuti in drugi splošni stroški se knjižijo v izkazu poslovnega izida.
Foreign exchange forward transactions, forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating average costs and foreign exchange gains and losses.
Terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi valutni instrumenti, ki vključujejo zamenjavo ene valute za drugo na datum v prihodnosti, se vključijo v neto valutne pozicije za izračun povprečne nabavne vrednosti ter pozitivnih in negativnih tečajnih razlik.
Interest rate swaps, futures, forward rate agreements, other interest rate instruments and options, with the exception of options embedded in securities, shall be accounted for and revalued on an item-by-item basis.
Obrestne zamenjave, terminske pogodbe na obrestno mero, dogovori o terminski obrestni meri, drugi obrestni instrumenti in opcije, z izjemo opcij, ki so vgrajene v vrednostne papirje, se evidentirajo in prevrednotijo po posameznih postavkah.
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments.
Dobiček in izguba, ki izhajata iz zabilančnih instrumentov, se priznata in obravnavata podobno kot pri bilančnih instrumentih.
The forward positions shall be valued in conjunction with the spot position of the same currency, offsetting any differences that may arise within a single currency position.
Terminske pozicije se vrednotijo v povezavi s promptno pozicijo iste valute, pri čemer se izravnajo morebitne razlike, ki se pojavijo znotraj pozicije posamezne valute.
A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account.
Neto izguba se evidentira v breme v izkazu poslovnega izida, kadar preseže predhodne prihodke prevrednotenja, evidentirane na računu prevrednotenja.
Forward and spot purchases and sales shall be recognised in on- balance-sheet accounts at the respective settlement date.
Terminski in promptni nakupi in prodaje se priznajo na računih bilance stanja na ustrezen datum poravnave.
Forward and spot purchases and sales shall be recognised in off- balance-sheet accounts from the trade date to the settlement date at the spot rate of the transactions.
Terminski in promptni nakupi in prodaje se priznajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju transakcij.
Therefore no gains and losses shall arise.
Tako ne pride do dobička ali izgube.
The difference between the spot and forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales.
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost ali terjatev iz naslova obresti za nakupe in prodaje in se časovno razmeji.
The foreign currency position shall only change as a result of accruals denominated in foreign currency.
Valutna pozicija se spremeni samo zaradi časovnih razmejitev, denominiranih v tuji valuti.
Futures contracts shall be recorded on the trade date in off-balance-sheet accounts.
Terminske pogodbe na obrestno mero se evidentirajo na datum sklenitve posla na zabilančnih računih.
The same procedure shall be applied on the closing day of the open position, regardless of whether or not delivery takes place.
Enak postopek se uporabi na zaključni dan odprte pozicije, ne glede na to, ali pride do dostave.
If delivery does take place, the purchase or sale entry shall be made at market price.
Če do dostave pride, se vknjižba o nakupu ali prodaji izvede po tržni ceni.
Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts.
Obrestne zamenjave se evidentirajo na datum sklenitve posla na zabilančnih računih.
Interest rate swaps that are not cleared through a central clearing counterparty shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
Obrestne zamenjave, za katere se ne izvaja kliring prek centralne klirinške nasprotne stranke, se prevrednotijo posamično in, če je potrebno, preračunajo v eure po promptnem deviznem tečaju.
It is recommended that unrealised losses taken to the profit and loss account at year end should be amortised in subsequent years, that in the case of forward interest rate swaps the amortisation should begin from the value date of the transaction and that the amortisation should be linear.
Priporoča se, da se nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, amortizira v naslednjih letih, da se pri terminskih obrestnih zamenjavah amortizacija začne od datuma valute transakcije in da je amortizacija linearna.
For interest rate swaps that are cleared through a central clearing counterparty:
Pri obrestnih zamenjavah, za katere se izvaja kliring prek centralne klirinške nasprotne stranke:
the initial margin shall be recorded as a separate asset if deposited in cash.
se začetno kritje evidentira kot ločeno sredstvo, če je položeno v gotovini.
If deposited in the form of securities, it shall remain unchanged in the balance sheet;
Če je položeno v obliki vrednostnih papirjev, ostane nespremenjeno v bilanci stanja;
daily changes in the variation margins shall be recorded in the profit and loss account and shall affect the currency position;
se dnevne spremembe gibljivih kritij evidentirajo v izkazu poslovnega izida in vplivajo na valutno pozicijo;
the interest accrual component shall be separated from the realised result and recorded on a gross basis in the profit and loss account.
se komponenta obračunanih obresti loči od realiziranega rezultata in evidentira na bruto osnovi v izkazu poslovnega izida.
Forward rate agreements shall be recorded on the trade date in off- balance-sheet accounts.
Dogovori o terminski obrestni meri se evidentirajo na datum sklenitve posla na zabilančnih računih.
The compensation payment to be paid by one party to another at the settlement date shall be entered on the settlement date in the profit and loss account.
Znesek nadomestila, ki ga ena stranka plača drugi na datum poravnave, se knjiži na datum poravnave v izkazu poslovnega izida.
If forward rate agreements in a foreign currency are held, compensation payments shall affect the currency position.
Pri dogovorih o terminski obrestni meri v tuji valuti plačila nadomestil vplivajo na valutno pozicijo.
Compensation payments shall be translated into euro at the spot rate at the settlement date.
Plačila nadomestil se preračunajo v eure po promptnem tečaju na datum poravnave.
All forward rate agreements shall be individually revalued and, if necessary, translated into euro at the currency spot rate.
Vsi dogovori o terminski obrestni meri se prevrednotijo posamično in, če je potrebno, preračunajo v eure po promptnem deviznem tečaju.
Unrealised losses taken to the profit and loss account at year end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirana izguba, izkazana v izkazu poslovnega izida ob koncu leta, se v naslednjih letih ne stornira v breme nerealiziranega dobička, razen če je instrument zapadel ali odpoklican.
Forward transactions in securities
Nerealizirani dobiček/izguba
forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date, at the forward price of the forward transaction;
terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije;
the average cost of the holding of the traded security shall not be affected until settlement; the profit and loss effects of forward sale transactions shall be calculated on the settlement date;
povprečna nabavna vrednost imetja vrednostnega papirja, s katerim se trguje, ostane nespremenjena do poravnave; učinki teh terminskih prodaj na poslovni izid se izračunajo na datum poravnave;
at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account, if any, shall be credited to the profit and loss account.
na datum poravnave se zabilančne vknjižbe stornirajo in morebitno stanje na računu prevrednotenja se knjiži v dobro v izkazu poslovnega izida.
The security purchased shall be accounted for using the spot price on the maturity date (actual market price), while the difference compared with the original forward price is recognised as a realised profit or loss;
Kupljeni vrednostni papir se evidentira z uporabo promptne cene na dan zapadlosti (dejanska tržna cena), razlika glede na izvirno terminsko ceno pa se prizna kot realizirani dobiček ali izguba;
If the bond purchased forward is denominated in a currency in which the reporting entity does not hold a position, so that it is necessary to purchase the relevant currency, the rules for the purchase of foreign currencies set out in Article 16(3)(e) shall apply;
Če je terminsko kupljena obveznica denominirana v valuti, v kateri poročevalec nima pozicije in je zato zadevno valuto treba kupiti, se uporabljajo pravila za nakup tujih valut iz člena 16(3)(e);
A revaluation loss at year end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.
Odhodek prevrednotenja ob koncu leta se knjiži v breme v izkazu poslovnega izida, prihodek prevrednotenja pa se knjiži v dobro na računu prevrednotenja.
Unrealised losses recognised in the profit and loss account at year end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated.
Nerealizirana izguba, priznana v izkazu poslovnega izida ob koncu leta, se v naslednjih letih ne stornira v breme nerealiziranega dobička, razen če je instrument zapadel ali odpoklican.
forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction.
terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije.
at quarter end, a security shall be revalued on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts.
ob koncu četrtletja se izvede prevrednotenje vrednostnega papirja na osnovi neto pozicije, ki izhaja iz bilance stanja in prodaj tega vrednostnega papirja, evidentiranih na zabilančnih računih.
At the quarter end, forward purchases shall be subject to the revaluation process described in Article 9.
Ob koncu četrtletja se terminski nakupi prevrednotijo po postopku iz člena 9.
Options shall be recognised in off-balance-sheet accounts from the trade date to the exercise or expiry date at the strike price of the underlying instrument.
Opcije se priznajo na zabilančnih računih od datuma sklenitve posla do datuma izvršitve ali zapadlosti po izvršilni ceni osnovnega instrumenta.
Premiums denominated in foreign currency shall be translated into euro at the exchange rate of either the contract or settlement date.
Premije, denominirane v tuji valuti, se preračunajo v eure po deviznem tečaju na datum sklenitve pogodbe ali na datum poravnave.