natgillin/translations-raw huggingface dataset:
Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council [3] (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 [4].
Za kreditne institucije veljajo zahteve za redno poročanje, kakor so določene v Uredbi (EU) št. 575/2013 Evropskega parlamenta in Sveta [3] (imenovana tudi: CRR) ter Izvedbeni uredbi Komisije (EU) št. 680/2014 [4].
The information reported is collected by the ECB under Decision ECB/2014/29 [5].
Informacije, ki se poročajo, zbira ECB v skladu s Sklepom ECB/2014/29 [5].
This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information.
Ta uredba dopolnjuje Sklep ECB/2014/29 s podrobnejšo določitvijo zahtev v zvezi s poročanjem nadzorniških finančnih informacij.
Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014.
Izvedbena uredba (EU) št. 680/2014 določa enotne zahteve za vse institucije, za katere velja Uredba (EU) št. 575/2013, v zvezi z nadzorniškim poročanjem pristojnim organom za področja, ki so določena v členu 1 Izvedbene uredbe (EU) št. 680/2014.
One of these areas is financial information on a consolidated basis.
Eno od teh področij so finančne informacije na konsolidirani podlagi.
Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council [6].
V skladu s členom 99(2) Uredbe (EU) št. 575/2013 je poročanje nadzorniških finančnih informacij na konsolidirani podlagi obvezno za kreditne institucije, ki svoje konsolidirane računovodske izkaze pripravljajo skladno z mednarodnimi računovodskimi standardi, sprejetimi v skladu s postopkom iz člena 6(2) Uredbe (ES) št. 1606/2002 Evropskega parlamenta in Sveta [6].
The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation.
Predložitev nadzorniških finančnih informacij, ki so obvezne v skladu z Izvedbeno uredbo (EU) št. 680/2014 in se nanašajo na pomembne in manj pomembne nadzorovane subjekte, s strani pristojnih nacionalnih organov ECB trenutno poteka v skladu s Sklepom ECB/2014/29 in bi se morala nespremenjeno nadaljevati, saj tega vsebina te uredbe ne zajema.
The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation.
Uporaba diskrecijske pravice iz člena 24(2) Uredbe (EU) št. 575/2013, da se od kreditnih institucij za nadzorniško poročanje zahteva uporaba mednarodnih računovodskih standardov, kakor se uporabljajo v skladu z Uredbo (ES) št. 1606/2002, ni del vsebine te uredbe.
Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected.
Ob upoštevanju člena 150 Uredbe (EU) št. 468/2014 (ECB/2014/17) ostanejo pretekle odločitve pristojnih nacionalnih organov o uporabi ali neuporabi te diskrecijske pravice v veljavi nespremenjene.
In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting.
V skladu s členom 99(3) Uredbe (EU) št. 575/2013 je za to, da kreditne institucije, ki za nadzorniško poročanje v skladu s členom 24(2) Uredbe (EU) št. 575/2013 uporabljajo mednarodne računovodske standarde, kakor se uporabljajo v skladu z Uredbo (ES) št. 1606/2002, poročajo nadzorniške finančne informacije na konsolidirani podlagi, potrebna odločitev pristojnega organa o razširitvi tega poročanja.
The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013.
ECB bi morala sprejeti tudi odločitev o razširitvi zahteve po predložitvi nadzorniških finančnih informacij na pomembne nadzorovane skupine, ki za nadzorniško poročanje v skladu s členom 24(2) Uredbe (EU) št. 575/2013 uporabljajo Uredbo (ES) št. 1606/2002.
In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC [7], the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting.
V skladu s členom 99(6) Uredbe (EU) št. 575/2013 je za to, da kreditne institucije, ki uporabljajo nacionalne računovodske okvire, ki temeljijo na Direktivi Sveta 86/635/EGS [7], poročajo nadzorniške finančne informacije na konsolidirani podlagi, potrebna predhodna odločitev pristojnega organa o razširitvi tega poročanja.
The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC.
ECB bi morala sprejeti tudi odločitev o razširitvi zahteve po predložitvi nadzorniških finančnih informacij na pomembne nadzorovane skupine, ki uporabljajo nacionalne računovodske okvire, ki temeljijo na Direktivi 86/635/EGS.
The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013.
Opravljeno je bilo posvetovanje z Evropskim bančnim organom v skladu s členom 99(6) Uredbe (ES) št. 575/2013.
Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope.
Izvedbena uredba (EU) št. 680/2014 določa enotne zahteve za nadzorniško poročanje v zvezi s področji, ki so del njenega področja uporabe.
Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis.
V skladu s členom 99(5) in (6) Uredbe (EU) št. 575/2013 ureja Izvedbena uredba (EU) št. 680/2014 samo nadzorniške finančne informacije na konsolidirani podlagi.
Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis.
Poročanje nadzorniških finančnih informacij na posamični podlagi je zunaj njenega področja uporabe; zato lahko pristojni organi predpišejo zahteve za poročanje nadzorniških finančnih informacij na posamični podlagi.
Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs.
Ob upoštevanju potrebe po zagotovitvi primerljivih finančnih informacij za pomembne in manj pomembne nadzorovane subjekte bi morala ta uredba določiti nadzorniške finančne informacije, ki jih morajo pomembni in manj pomembni nadzorovani subjekti poročati pristojnim nacionalnim organom na posamični podlagi.
NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).
Pristojni nacionalni organi bi morali te informacije nato predložiti ECB v skladu s členom 140(3) Uredbe (EU) št. 468/2014 (ECB/2014/17).
Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council [8], the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States.
V skladu s členom 40 Direktive 2013/36/EU Evropskega parlamenta in Sveta [8] lahko pristojni organi držav članic gostiteljic zahtevajo, da jim vse kreditne institucije, ki imajo podružnice na njihovem ozemlju, redno poročajo o svojih dejavnostih v teh državah članicah gostiteljicah.
In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities.
V skladu s členom 2(20) Uredbe (EU) št. 468/2014 (ECB/2014/17) so podružnice, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v nesodelujoči državi članici, nadzorovani subjekti.
Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs.
Ob upoštevanju potrebe po zagotovitvi primerljivih finančnih informacij za pomembne nadzorovane subjekte bi morala ta uredba določiti informacije, ki jih morajo podružnice, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v nesodelujoči državi članici, poročati pristojnim nacionalnim organom.
NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).
Pristojni nacionalni organi bi morali te informacije nato predložiti ECB v skladu s členom 140(3) Uredbe (EU) št. 468/2014 (ECB/2014/17).
Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States.
Člen 6(4) Uredbe (EU) št. 1024/2013 določa, da ima ECB nadzorniška pooblastila v zvezi s kreditnimi institucijami, finančnimi holdingi ali mešanimi finančnimi holdingi ali podružnicami s sedežem v sodelujočih državah članicah, ki so jih ustanovile kreditne institucije s sedežem v nesodelujočih državah članicah.
Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB.
Podružnice, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v tretji državi, zato ne sodijo v okvir nadzorniških nalog, prenesenih na ECB.
Consequently, these branches should not be subject to the reporting requirements in this Regulation.
Posledično za te podružnice ne bi smele veljati zahteve za poročanje iz te uredbe.
In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch.
Poleg tega bi bilo treba iz teh zahtev za poročanje izključiti podružnice, ki jih je v sodelujoči državi članici ustanovila kreditna institucija iz druge sodelujoče države članice, saj je namen, da se te zahteve uporabijo na ravni nadzorovanega subjekta, ki je podružnico ustanovil.
The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements.
Zahteve, določene v tej uredbi v zvezi s pomembnimi in manj pomembnimi nadzorovanimi subjekti, vključno s podružnicami, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v nesodelujoči državi članici, bi morale biti usmerjene v zagotovitev, da bodo ti nadzorovani subjekti pristojnim nacionalnim organom poročali skupen minimalen niz informacij, in ne v naložitev enotnih zahtev za poročanje.
It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes.
Morda je primerno, da pristojni nacionalni organi zbirajo potrebne minimalne informacije kot del širšega okvira za poročanje, ki ga vzpostavijo v skladu z ustreznim pravom Unije ali nacionalnim pravom in je namenjen tudi za druge potrebe poleg nadzora, na primer za potrebe statistike.
For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002.
Za izvajanje nalog ECB je potrebno prejemanje finančnih informacij od manj pomembnih nadzorovanih skupin, ki svojih konsolidiranih računovodskih izkazov ne pripravljajo skladno z mednarodnimi računovodskimi standardi, sprejetimi v skladu s členom 6(2) Uredbe (ES) št. 1606/2002.
This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs.
Ta uredba bi morala zato določiti nadzorniške finančne informacije, ki jih morajo take skupine poročati pristojnim nacionalnim organom.
In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified.
Zlasti je treba določiti obliko, pogostost, referenčne datume in obdobja za predložitev ter roke, ki se nanašajo na predložitev zadevnih informacij.
These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements.
Te zahteve bi morale biti usmerjene v zagotovitev, da bodo te nadzorovane skupine pristojnim nacionalnim organom poročale skupen minimalen niz informacij, in ne v naložitev enotnih zahtev za poročanje.
In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information.
V skladu s členom 6(2) Uredbe (EU) št. 1024/2013 in členom 21 Uredbe (EU) št. 468/2014 (ECB/2014/17) velja za ECB in pristojne nacionalne organe obveznost izmenjave informacij.
Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013.
Brez poseganja v pooblastila ECB, na podlagi katerih ta neposredno prejema informacije, ki jih poročajo kreditne institucije, ali ima do teh informacij ves čas neposreden dostop, bi morali pristojni nacionalni organi ECB zagotavljati zlasti vse informacije, ki jih ta potrebuje za opravljanje nalog, ki so nanjo prenesene z Uredbo (EU) št. 1024/2013.
In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis.
V skladu s členom 2(3) Izvedbene uredbe (EU) št. 680/2014 se lahko institucijam dovoli, da za poročanje nadzorniških finančnih informacij na konsolidirani podlagi uporabijo računovodsko leto, ki se razlikuje od koledarskega.
This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting.
Tudi ta uredba bi morala omogočati, da se za tako poročanje uporabi računovodsko leto, ki se razlikuje od koledarskega.
The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits,
ECB je opravila javno posvetovanje o tej uredbi ter preučila morebitne stroške in koristi –
This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
Ta uredba določa zahteve v zvezi s poročanjem nadzorniških finančnih informacij, ki jih pristojnim nacionalnim organom predložijo:
significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;
pomembne nadzorovane skupine, ki za nadzorniško poročanje v skladu s členom 24(2) Uredbe (EU) št. 575/2013 uporabljajo mednarodne računovodske standarde v skladu z Uredbo (ES) št. 1606/2002, vključno z vsemi njihovimi podskupinami;
significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;
pomembne nadzorovane skupine, razen tistih iz točke (a), za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, vključno z vsemi njihovimi podskupinami;
significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State;
pomembni nadzorovani subjekti, vključno s podružnicami, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v nesodelujoči državi članici;
significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country;
pomembne nadzorovane skupine v zvezi s podrejenimi družbami s sedežem v nesodelujoči državi članici ali tretji državi;
less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;
manj pomembne nadzorovane skupine, ki za nadzorniško poročanje v skladu s členom 24(2) Uredbe (EU) št. 575/2013 uporabljajo mednarodne računovodske standarde v skladu z Uredbo (ES) št. 1606/2002, vključno z vsemi njihovimi podskupinami;
less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;
manj pomembne nadzorovane skupine, razen tistih iz točke (e), za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, vključno z vsemi njihovimi podskupinami;
less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State.
manj pomembni nadzorovani subjekti, vključno s podružnicami, ki jih je v sodelujoči državi članici ustanovila kreditna institucija s sedežem v nesodelujoči državi članici.
As an exception to Articles 7 and 14, supervised entities that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information in accordance with this Regulation.
Kot izjema od členov 7 in 14 nadzorovanim subjektom, ki jim je bilo odobreno odstopanje v zvezi z uporabo bonitetnih zahtev na posamični podlagi v skladu s členom 7 ali 10 Uredbe (EU) št. 575/2013, ni treba poročati nadzorniških finančnih informacij v skladu s to uredbo.
Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on a sub-consolidated basis.
Kadar pristojni organi, vključno z ECB, od institucij zahtevajo, da izpolnjujejo obveznosti, določene v delih od 2 do 4 in delih od 6 do 8 Uredbe (EU) št. 575/2013 ter v naslovu VII Direktive 2013/36/EU na subkonsolidirani podlagi v skladu s členom 11(5) Uredbe (EU) št. 575/2013, izpolnjujejo institucije zahteve, določene v tej uredbi, na subkonsolidirani podlagi.
NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
Pristojni nacionalni organi in/ali nacionalne centralne banke lahko uporabijo podatke, zbrane na podlagi te uredbe, za katere koli druge naloge.
This Regulation shall not affect the accounting standards applied by supervised groups and entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting.
Ta uredba ne vpliva na računovodske standarde, ki jih uporabljajo nadzorovane skupine in nadzorovani subjekti v svojih konsolidiranih računovodskih izkazih ali letnih računovodskih izkazih, niti ne spreminja računovodskih standardov, ki se uporabljajo za nadzorniško poročanje.
As supervised groups and entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are effectively applied by the corresponding supervised group or entity should be submitted.
Ker nadzorovane skupine in nadzorovani subjekti uporabljajo različne računovodske standarde, je treba predložiti samo informacije v zvezi s pravili za vrednotenje, vključno z metodami za ocenjevanje izgub iz kreditnega tveganja, ki obstajajo v zadevnih računovodskih standardih in jih dejansko uporablja zadevna nadzorovana skupina ali zadevni nadzorovani subjekt.
For these purposes, specific reporting templates are provided for supervised groups and entities applying national accounting frameworks based on Directive 86/635/EEC.
Za ta namen so za nadzorovane skupine in nadzorovane subjekte, ki uporabljajo nacionalne računovodske okvire, ki temeljijo na Direktivi 86/635/EGS, določene posebne predloge za poročanje.
Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
Podatkovnih točk v predlogah, ki se ne uporabljajo za zadevne nadzorovane subjekte, ni treba poročati.
Branches established in a participating Member State by a credit institution established in a non-participating Member State may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.
Podružnice, ki jo v sodelujoči državi članici ustanovi kreditna institucija s sedežem v nesodelujoči državi članici, lahko informacije, ki se zahtevajo po tej uredbi, predloži zadevnemu pristojnemu nacionalnemu organu preko kreditne institucije, ki jih je ustanovila.