natgillin/translations-raw huggingface dataset:
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
‚kreditni izvedeni finančni instrumenti‘, ki so skladni z opredelitvijo finančnega poroštva;
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.
‚nepreklicni ‚stand-by‘ akreditivi, ki imajo lastnosti kreditnih nadomestkov‘.
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
‚Druge zaveze‘ vključujejo naslednje postavke iz Priloge I k CRR:
PART 2
‚neplačani del vrednostnih papirjev oz. deleža v kapitalu‘;
BALANCE SHEET
‚odprti ali potrjeni dokumentarni akreditivi‘;
“Cash on hand” includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
zunajbilančne postavke iz naslova trgovinskega financiranja;
“Cash balances at central banks” include balances receivable on demand at central banks.
‚dokumentarni akreditivi, pri katerih blago, ki je predmet akreditiva, služi kot zavarovanje, in drugi posli, pri katerih obstoji možnost samoporavnave‘;
“Other demand deposits” include balances receivable on demand with credit institutions.
‚garancije in zavarovanja odgovornosti‘ (vključno z garancijami za resnost ponudbe in garancijami za dobro izvedbo del) ter ‚poroštva, ki nimajo lastnosti kreditnih nadomestkov‘;
“Investments in subsidiaries, joint ventures and associates” include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
‚garancije za plačilo dobavljenega blaga, garancije za plačilo carinskega dolga in garancije za plačilo davka‘;
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”.
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚kreditiranju‘ ali zagotavljajo ‚akceptiranje menic‘, kadar pogoji niso predhodno določeni;
Other assets may include gold, silver and other commodities, even when they are held with trading intent.
‚druge zunajbilančne postavke‘ iz Priloge I k CRR.
“Non-current assets and disposal groups classified as held for sale” has the same meaning as under IFRS 5.
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:
Provisions for “Pensions and other post employment defined benefit obligations” include the amount of net defined benefit liabilities.
‚kreditni izvedeni finančni instrumenti‘, ki niso skladni z opredelitvijo finančnega poroštva, so ‚izpeljani finančni instrumenti‘ v skladu z MRS 39;
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.
‚akcepti‘ so obveznosti institucije, da ob zapadlosti plača nominalno vrednost menice, ki običajno zajema prodajo blaga.
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”.
Zato so v bilanci stanja razvrščeni kot ‚odkupljene terjatve‘;
“Share capital repayable on demand” includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
‚indosamenti menic‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
‚posli z regresom‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
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”.
‚dogovori o terminskem nakupu sredstev‘ so ‚izpeljani finančni instrumenti‘ v skladu z MRS 39;
“Liabilities included in disposal groups classified as held for sale” has the same meaning as under IFRS 5.
‚pogodbe o prodaji in povratnem nakupu sredstev, kot se opredeljene v členu 12(3) in (5) Direktive 86/635/EGS‘.
“Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of the BAD.
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).
When recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves”.
Zato te pogodbe ustrezajo opredelitvi izpeljanih finančnih instrumentov v skladu z MRS 39.9.
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
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.
“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.
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.
“Equity component of compound financial instruments” includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an 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).
Zlasti pri danih finančnih poroštvih je nominalni znesek najvišji znesek, ki bi ga morda moral plačati subjekt, če bi bilo poroštvo unovčeno.
“Other equity instruments issued” includes equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
Pri zavezah iz kreditov je nominalni znesek neizkoriščeni znesek, za katerega se je institucija zavezala, da ga bo posodila.
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
Nominalni zneski so vrednosti izpostavljenosti, preden se uporabijo konverzijski faktorji in tehnike zmanjševanja kreditnega tveganja.
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.
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.
“Other reserves” are split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates” and “Other”.
Pri drugih prejetih obvezah je nominalni znesek celoten znesek, za katerega se je zavezala druga stranka v poslu.
“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.
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.
“Other” includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Če je prejeto finančno poroštvo izdal več kot en dajalec poroštva, se zajamčeni znesek v tej predlogi poroča le enkrat;
“Treasury shares” cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
zajamčeni znesek se dodeli tistemu dajalcu poroštva, ki je pomembnejši za zmanjševanje kreditnega tveganja.
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” (“clean price”) or as part of gains or losses from these categories of instruments (“dirty price”).
Knjigovodska vrednost in hipotetični znesek izvedenih finančnih instrumentov v posesti za trgovanje in izvedenih finančnih instrumentov v posesti za obračunavanje varovanja pred tveganjem se poročajo razčlenjeni po vrsti z njimi povezanih tveganj, vrsti trga (prosti trg ali organizirani trg) in vrsti produkta.
“Interest income”;
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.
“Interest expense”;
Znesek gostiteljske pogodbe ni vključen v te predloge.
“Dividend income”;
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).
“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;
Vsi izvedeni finančni instrumenti se razvrstijo v naslednje kategorije tveganja:
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
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.
“Interest income.
Ta kategorija je omejena na posle, pri katerih so vse strani izpostavljene obrestni meri le ene valute.
Derivatives — Hedge accounting, interest rate risk” and “Interest expenses.
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.
Derivatives — Hedge accounting, interest rate risk” include the amounts related to those derivatives classified in the category “hedge accounting” which cover interest rate risk.
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;
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.
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;
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.
tuja valuta in zlato ti izvedeni finančni instrumenti zajemajo pogodbe, ki vključujejo izmenjavo valut na terminskem trgu in izpostavljenost zlatu.
These amounts shall be included as a part of the items “Interest income.
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.
Financial assets held for trading” and “Interest expenses.
Valutni izvedeni finančni instrumenti zajemajo vse posle, ki vključujejo izpostavljenost več kot eni valuti pri obrestnih merah ali menjalnih tečajih.
Financial liabilities held for trading”.
Pogodbe o zlatu zajemajo vse posle, ki vključujejo izpostavljenost tej vrsti blaga;
“Interest income — other assets” includes amounts of interest income not included in the other items.
kredit kreditni izvedeni finančni instrumenti so pogodbe, ki ne ustrezajo opredelitvi finančnih poroštev in pri katerih je izplačilo povezano predvsem s stopnjo kreditne sposobnosti posameznega referenčnega kredita.
“Interest expenses — other liabilities” includes amounts of interest expenses not included in the other items.
Izplačila se lahko sprožijo na podlagi številnih dogodkov, vključno z neplačilom, znižanjem ocene ali določeno spremembo kreditnega razmika referenčnega sredstva;
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.
blago ti izvedeni finančni instrumenti so pogodbe, pri katerih je donos ali del donosa povezan s ceno ali indeksom cen blaga, kot so plemenite kovine (razen zlata), nafta, les ali kmetijski proizvodi;
“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.
drugo ti izvedeni finančni instrumenti so katere koli druge pogodbe o izvedenih finančnih instrumentih, ki ne vključujejo izpostavljenosti tveganju zaradi tuje valute, obrestne mere, lastniškega kapitala, blaga ali kredita, kot so podnebni ali zavarovalniški izvedeni finančni instrumenti.
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.
Če na izvedeni finančni instrument vpliva več kot ena vrsta osnovnega tveganja, se instrument razvrsti v najbolj občutljivo vrsto tveganja.
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” and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
Pri izvedenih finančnih instrumentih, ki so izpostavljeni več vrstam tveganja, se v primeru negotovosti posli razvrstijo po naslednjem vrstnem redu:
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates”.
blago v tej kategoriji se sporočijo vsi posli z izvedenimi finančnimi instrumenti, ki vključujejo izpostavljenost blagu ali indeksu na blago, ne glede na to, ali vključujejo skupno izpostavljenost blagu in kateri koli drugi kategoriji tveganja, ki lahko vključuje tujo valuto, obrestno mero ali lastniški kapital;
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.
lastniški kapital razen pogodb s skupno izpostavljenostjo blagu in lastniškemu kapitalu, ki se jih sporoči kot blago, se vsi posli z izvedenimi finančnimi instrumenti, ki so povezani z uspešnostjo lastniškega kapitala ali delniškimi indeksi, sporočijo v kategoriji lastniškega kapitala.
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.
Posli z lastniškim kapitalom, ki so izpostavljeni tuji valuti ali obrestnim meram, morajo biti vključeni v to kategorijo;
STATEMENT OF COMPREHENSIVE INCOME (3)
tuja valuta in zlato ta kategorija vključuje vse posle z izvedenimi finančnimi instrumenti (razen poslov, ki so že sporočeni v kategoriji blaga ali lastniškega kapitala), ki so izpostavljeni več kot eni valuti, pri čemer lahko gre za obrestonosne finančne instrumente ali menjalne tečaje.
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.
‚Knjigovodska vrednost‘ za vse izvedene finančne instrumente (instrumente varovanja ali instrumente trgovanja) je poštena vrednost.
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Izvedeni finančni instrumenti s pozitivno pošteno vrednostjo (več kot nič) so ‚finančna sredstva‘, izvedeni finančni instrumenti z negativno pošteno vrednostjo (manj kot nič) pa so ‚finančne obveznosti‘.
Financial assets shall be broken down by instrument and — where required — by counterparty.
‚Knjigovodska vrednost‘ se sporoči ločeno za izvedene finančne instrumente s pozitivno pošteno vrednostjo (‚finančna sredstva‘) in za izvedene finančne instrumente z negativno pošteno vrednostjo (‚finančne obveznosti‘).
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.
Na datum začetnega pripoznanja je izveden finančni instrument glede na svojo začetno pošteno vrednost razvrščen kot ‚finančno sredstvo‘ ali ‚finančna obveznost‘.
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.
Po začetnem pripoznanju, ko se poštena vrednost izvedenega finančnega instrumenta poveča ali zmanjša, lahko pogoji zadevne borze postanejo za institucijo ugodni (izveden finančni instrument se tako razvrsti kot ‚finančno sredstvo‘) ali neugodni (izveden finančni instrument se razvrsti kot ‚finančna obveznost‘).
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.
‚Hipotetični znesek‘ je bruto nominalni znesek vseh poslov, ki so bili sklenjeni in na referenčni datum še niso bili poravnani.
Under IFRS or compatible National GAAP, for financial assets classified as “Loans and receivables” or as “Held-to-maturity”, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
pri pogodbah z variabilnimi nominalnimi ali hipotetičnimi zneski so osnova za poročanje nominalni ali hipotetični zneski na referenčni datum;
The allowances shall be broken down to “Specific allowances for financial assets, individually estimated”, “Specific allowances for financial assets, collectively estimated” and “Collective allowances for incurred but not reported losses”.
vrednost hipotetičnega zneska, ki jo je treba sporočiti za pogodbo o kreditnem izvedenem finančnem instrumentu, ki vključuje multiplikator, je efektivni hipotetični znesek ali nominalna vrednost;
Under National GAAP based on BAD, for financial assets classified as “non-trading non-derivative financial asset measured at a cost-based method”, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
zamenjave:
“Specific allowances for financial assets, individually estimated” shall include cumulative amount of impairment related to financial assets which have been assessed individually.
hipotetični znesek zamenjave je osnovna glavnica, na kateri temelji zamenjava obresti, valutna zamenjava ali drugi prihodki ali odhodki;
“Specific allowances for financial assets, collectively estimated” shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
pogodbe o lastniškem kapitalu ali v zvezi z blagom:
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for financial assets, individually estimated.
hipotetični znesek, ki ga je treba sporočiti za pogodbo o lastniškem kapitalu ali blagu, je količina blaga ali produkta lastniškega kapitala, v zvezi s katerim je sklenjena pogodba o nakupu ali prodaji, pomnožena s pogodbeno ceno enote.
“Collective allowances for incurred but not reported losses” shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
Hipotetični znesek, ki ga je treba sporočiti za pogodbe o blagu z večkratnimi zamenjavami glavnice, je pogodbeni znesek, pomnožen s številom preostalih zamenjav glavnice v pogodbi;
For “allowances for incurred but not reported losses”, IAS 39.59(f), AG87 and AG90 may be followed.
kreditni izvedeni finančni instrumenti:
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
pogodbeni znesek, ki ga je treba sporočiti za kreditne izvedene finančne instrumente, je nominalna vrednost zadevnega referenčnega kredita;
Template 4.5 includes the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 54 of this Part.
digitalne opcije imajo vnaprej določeno izravnalno plačilo, ki ima lahko obliko denarnega zneska ali različnih pogodb osnove.
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Hipotetični znesek za digitalne opcije je opredeljen kot vnaprej določen denarni znesek ali poštena vrednost osnove na referenčni datum.
The “carrying amount” of loans and advances shall be reported by type of product net of allowances due to impairment.
Stolpec ‚hipotetični znesek‘ izvedenih finančnih instrumentov vključuje za vsako vrstično postavko vsoto hipotetičnih zneskov vseh pogodb, v katerih je institucija nasprotna stranka, neodvisno od tega, ali se izvedeni finančni instrumenti štejejo za sredstva ali obveznosti v obrazcu bilance stanja.
Balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” shall also be reported in this template independently of the “accounting portfolio” in which they are included shall be allocated to the following products:
Vsi hipotetični zneski se sporočijo ne glede na to, ali je poštena vrednost izvedenih finančnih instrumentov pozitivna, negativna ali enaka nič.
“on demand (call) and short notice (current account)” include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
Pobot med hipotetičnimi zneski ni dovoljen.
It also includes “overdrafts” that are debit balances on current account balances;
‚Hipotetični znesek‘ se sporoči razčlenjen na ‚skupaj‘ in ‚od tega: prodano‘ za vrstične postavke:
“Credit card debt” includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
‚opcije OTC‘, ‚opcije organiziranega trga‘, ‚blago‘ in ‚drugo‘.