natgillin/translations-raw huggingface dataset:
express an opinion on the adequacy of insurance arrangements in the event of the IORP having such arrangements; and
Ocena tveganj se izvaja redno in vsaj vsaka tri leta ali takoj po vsaki znatni spremembi profila tveganj institucije za poklicno pokojninsko zavarovanje ali pokojninskih načrtov, ki jih ta upravlja.
contribute to the effective implementation of the risk management system.
Kadar pride do znatne spremembe v profilu tveganja določenega pokojninskega načrta, se ocena tveganj lahko omeji samo na ta načrt.
Member States shall require IORPs to designate at least one independent person, inside or outside the IORP, who is responsible for the actuarial function.
Države članice zagotovijo, da ocena tveganj iz odstavka 1 ob upoštevanju velikosti institucij za poklicno pokojninsko zavarovanje, njihove notranje organizacije, kot tudi velikosti, narave, obsega in kompleksnosti njihovih dejavnosti vključuje naslednje elemente:
Section 3
opis, kako je lastna ocena tveganj vključena v proces upravljanja in odločanja institucije za poklicno pokojninsko zavarovanje;
Documents concerning governance
oceno učinkovitosti sistema obvladovanja tveganj;
Article 28
opis, kako institucija za poklicno pokojninsko zavarovanje preprečuje nasprotje interesov v odnosu do ustanoviteljskega podjetja, kadar mu ta institucija ključne funkcije oddaja v zunanje izvajanje v skladu s členom 24(3);
Own-risk assessment
oceno skupne potrebe institucije za poklicno pokojninsko zavarovanje po financiranju, vključno z opisom načrta za obnovo, kadar je to ustrezno;
Member States shall require IORPs, in a manner that is proportionate to their size and internal organisation, as well as to the size, nature, scale and complexity of their activities, to carry out and document their own-risk assessment.
oceno tveganj za člane in upravičence v zvezi z izplačevanjem njihovih pokojnin in uspešnostjo popravnih ukrepov, pri čemer se po potrebi upoštevajo:
That risk assessment shall be performed at least every three years or without delay following any significant change in the risk profile of the IORP or of the pension schemes operated by the IORP.
indeksacijski mehanizmi;
Where there is a significant change in the risk profile of a specific pension scheme, the risk assessment may be limited to that pension scheme.
mehanizmi za znižanje prejemkov, vključno s tem, za koliko in v kakšnih pogojih se lahko pridobljeni pokojninski prejemki znižajo ter kdo jih lahko zniža;
Member States shall ensure that the risk assessment referred to in paragraph 1, having regard to the size and internal organisation of the IORP, as well as to the size, nature, scale and complexity of the IORP's activities, includes the following:
kvalitativno oceno mehanizmov za zaščito pokojnin, vključno z jamstvi, sporazumi ali drugimi vrstami finančne podpore ustanoviteljskega podjetja, zavarovanjem ali pozavarovanjem, zajetim z Direktivo 2009/138/ES, ali kritjem z varovalnim pokojninskim načrtom, ki so v korist institucije za poklicno pokojninsko zavarovanje ali članov in upravičencev;
a description of how own-risk assessment is integrated into the management process and into the decision-making processes of the IORP;
kvalitativno oceno operativnih tveganj;
an assessment of the effectiveness of the risk-management system;
kadar se pri naložbenih odločitvah upoštevajo okoljski in socialni dejavniki ter dejavniki upravljanja, oceno novih ali nastajajočih tveganj, vključno s tveganji, povezanimi s podnebnimi spremembami, rabo virov in okoljem, socialnimi tveganji in tveganji, povezanimi z zmanjšanjem vrednosti sredstev zaradi regulativne spremembe.
a description of how the IORP prevents conflicts of interest with the sponsoring undertaking, where the IORP outsources key functions to the sponsoring undertaking in accordance with Article 24(3);
Institucije za poklicno pokojninsko zavarovanje za namene odstavka 2 vzpostavijo metode za identifikacijo in ocenjevanje tveganj, ki so jim ali bi jim lahko bile izpostavljene v kratkoročnem in dolgoročnem obdobju ter ki bi lahko vplivale na sposobnost institucije, da izpolnjuje svoje obveznosti.
an assessment of the overall funding needs of the IORP, including a description of the recovery plan where applicable;
Navedene metode so sorazmerne z velikostjo, naravo, obsegom in kompleksnostjo tveganj, neločljivo povezanih z njihovimi dejavnostmi.
an assessment of the risks to members and beneficiaries relating to the paying out of their retirement benefits and the effectiveness of any remedial action taking into account, where applicable:
Lastna ocena tveganj vsebuje opis metod.
indexation mechanisms;
Lastna ocena tveganj se upošteva pri strateških odločitvah institucije za poklicno pokojninsko zavarovanje.
benefit reduction mechanisms, including the extent to which accrued pension benefits can be reduced, under which conditions and by whom;
Člen 29
a qualitative assessment of the mechanisms protecting retirement benefits, including, as applicable, guarantees, covenants or any other type of financial support by the sponsoring undertaking, insurance or reinsurance by an undertaking covered by Directive 2009/138/EC or coverage by a pension protection scheme, in favour of the IORP or the members and beneficiaries;
Letni računovodski izkazi in letna poročila
a qualitative assessment of the operational risks;
Države članice zahtevajo, da vse institucije za poklicno pokojninsko zavarovanje, ki so registrirane ali pooblaščene na njihovem ozemlju, pripravijo in javno razkrijejo letne računovodske izkaze in letna poročila, v katerih so upoštevani vsi pokojninski načrti, ki jih upravlja institucija, po potrebi pa tudi letne računovodske izkaze in letna poročila za vsak pokojninski načrt posebej.
where environmental, social and governance factors are considered in investment decisions, an assessment of new or emerging risks, including risks related to climate change, use of resources and the environment, social risks and risks related to the depreciation of assets due to regulatory change.
Letni računovodski izkazi in letna poročila na verodostojen in pošten način predstavljajo stanje premoženja, obveznosti in finančnega položaja institucije za poklicno pokojninsko zavarovanje ter vključujejo razkritje glavnih naložb.
For the purposes of paragraph 2, IORPs shall have in place methods to identify and assess the risks they are or could be exposed to in the short and in the long term and that may have an impact on the IORP's ability to meet its obligations.
Letni računovodski izkazi in informacije v poročilih so v skladu z nacionalnim pravom dosledni, izčrpni in jasno predstavljeni ter potrjeni s strani pooblaščenih oseb.
Those methods shall be proportionate to the size, nature, scale and complexity of the risks inherent in its activities.
Člen 30
The methods shall be described in the own-risk assessment.
Izjava o načelih naložbene politike
The own-risk assessment shall be taken into account in the strategic decisions of the IORP.
Države članice zagotovijo, da vse institucije za poklicno pokojninsko zavarovanje, ki so registrirane ali pooblaščene na njihovem ozemlju, pripravijo in najmanj vsaka tri leta revidirajo pisno izjavo o načelih naložbene politike.
Article 29
To izjavo je treba po vsaki znatni spremembi naložbene politike brez odlašanja ustrezno spremeniti.
Annual accounts and annual reports
Države članice zagotovijo, da vsebuje izjava vsaj takšne zadeve, kot so metode merjenja naložbenega tveganja, izvajani postopki obvladovanja tveganj in strateška porazdelitev sredstev glede na vrsto in trajanje pokojninskih obveznosti ter kako se pri naložbeni politiki upoštevajo okoljski in socialni dejavniki ter dejavniki upravljanja.
Member States shall require every IORP registered or authorised in their territories to draw up and publicly disclose annual accounts and annual reports taking into account each pension scheme operated by the IORP and, where applicable, annual accounts and annual reports for each pension scheme.
Izjava se objavi.
The annual accounts and the annual reports shall give a true and fair view of the IORP's assets, liabilities and financial position and include disclosure of significant investment holdings.
POGLAVJE 2
The annual accounts and information in the reports shall be consistent, comprehensive, fairly presented and duly approved by authorised persons, in accordance with national law.
Zunanje izvajanje in upravljanje naložb
Article 30
Člen 31
Statement of investment policy principles
Zunanje izvajanje
Member States shall ensure that every IORP registered or authorised in their territories prepares and, at least every three years, reviews a written statement of investment-policy principles.
Države članice lahko dovolijo ali zahtevajo, da institucije za poklicno pokojninsko zavarovanje, ki so registrirane ali pooblaščene na njihovem ozemlju, prenesejo katero koli dejavnost, vključno s ključnimi funkcijami in upravljanjem teh institucij, na ponudnike storitev, ki delujejo v imenu teh institucij.
That statement is to be revised without delay after any significant change in the investment policy.
Države članice zagotovijo, da institucije za poklicno pokojninsko zavarovanje ostanejo v celoti odgovorne za izpolnjevanje vseh svojih obveznosti v okviru te direktive, kadar oddajo ključne funkcije ali katere koli druge dejavnosti v zunanje izvajanje.
Member States shall provide for this statement to contain, at least, such matters as the investment risk measurement methods, the risk-management processes implemented and the strategic asset allocation with respect to the nature and duration of pension liabilities and how the investment policy takes environmental, social and governance factors into account.
Zunanje izvajanje ključnih funkcij ali katerih koli drugih dejavnosti ne sme potekati na način, ki bi:
The statement shall be made publicly available.
poslabšal kakovost sistema upravljanja zadevne institucije;
CHAPTER 2
neupravičeno povečal operativno tveganje;
Outsourcing and investment management
zmanjšal sposobnost pristojnih organov za spremljanje, ali institucija za poklicno pokojninsko zavarovanje izpolnjuje svoje obveznosti;
Article 31
ogrozil stalne in ustrezne storitve članom in upravičencem.
Outsourcing
Institucije za poklicno pokojninsko zavarovanje zagotovijo pravilno delovanje dejavnosti, oddanih v zunanje izvajanje, in sicer s postopkom izbire ponudnika storitev in sprotnim spremljanjem njegovih dejavnosti.
Member States may permit or require IORPs registered or authorised in their territories to entrust any activities including key functions and the management of those IORPs, in whole or in part, to service providers operating on behalf of those IORPs.
Države članice zagotovijo, da institucije za poklicno pokojninsko zavarovanje, ki svoje ključne funkcije, upravljanje ali druge dejavnosti, zajete v tej direktivi, oddajo v zunanje izvajanje, s ponudnikom storitev sklenejo pisni dogovor.
Member States shall ensure that IORPs remain fully responsible for compliance with their obligations under this Directive when they outsource key functions or any other activities.
Tak dogovor mora biti pravno izvršljiv in v njem jasno določene pravice in obveznosti institucije za poklicno pokojninsko zavarovanje in ponudnika storitev.
Outsourcing of key functions or any other activities shall not be undertaken in such a way as to lead to any of the following:
Države članice zagotovijo, da institucije za poklicno pokojninsko zavarovanje pristojne organe pravočasno obvestijo o oddaji dejavnosti, zajetih v tej direktivi, v zunanje izvajanje.
impairing the quality of the system of governance of the IORP concerned;
Kadar zunanje izvajanje zadeva ključne funkcije ali upravljanje institucij za poklicno pokojninsko zavarovanje, se o tem obvesti pristojne organe preden dogovor v zvezi s kakršnokoli tovrstno oddajo v zunanje izvajanje začne veljati.
unduly increasing the operational risk;
Države članice zagotovijo tudi, da institucije za poklicno pokojninsko zavarovanje pristojne organe obvestijo o kakršnih koli naknadnih znatnih spremembah v zvezi z dejavnostmi, oddanimi v zunanje izvajanje.
impairing the ability of the competent authorities to monitor the compliance of the IORP with its obligations;
Države članice zagotovijo, da imajo pristojni organi pooblastilo, na podlagi katerega lahko kadar koli zahtevajo, da institucije za poklicno pokojninsko zavarovanje in ponudniki storitev predložijo informacije v zvezi s ključnimi funkcijami in katerimi koli drugimi dejavnostmi, oddanimi v zunanje izvajanje.
undermining continuous and satisfactory service to members and beneficiaries.
Člen 32
IORPs shall ensure the proper functioning of the outsourced activities through the process of selecting a service provider and the ongoing monitoring of the activities of that service provider.
Upravljanje naložb
Member States shall ensure that IORPs outsourcing key functions, the management of those IORPs, or other activities covered by this Directive enter into a written agreement with the service provider.
Države članice institucij za poklicno pokojninsko zavarovanje ne omejujejo, da za upravljanje naložbenega portfelja imenujejo upravitelje premoženja, ki imajo sedež v drugi državi članici in so za to ustrezno pooblaščeni v skladu z direktivami 2009/65/ES, 2009/138/ES, 2011/61/EU, 2013/36/EU in 2014/65/EU, kakor tudi pooblaščene subjekte iz člena 2(1) te direktive.
Such agreement shall be legally enforceable and shall clearly define the rights and obligations of the IORP and the service provider.
POGLAVJE 3
Member States shall ensure that IORPs notify competent authorities in a timely manner of any outsourcing of the activities covered by this Directive.
Depozitar
Where the outsourcing relates to the key functions or management of IORPs, this shall be notified to competent authorities before the agreement in respect of any such outsourcing enters into force.
Člen 33
Member States shall also ensure that IORPs notify competent authorities of any subsequent important developments with respect to any outsourced activities.
Imenovanje depozitarja
Member States shall ensure that competent authorities have the power to request information from IORPs and from service providers about outsourced key functions or any other activities at any time.
Za vsak pokojninski načrt poklicnega zavarovanja, pri katerem člani in upravičenci nosijo celotno naložbeno tveganje, lahko matična država članica od institucije za poklicno pokojninsko zavarovanje zahteva, da imenuje enega ali več depozitarjev za varno hrambo premoženja in dolžnosti nadzora v skladu s členoma 34 in 35.
Article 32
Če nacionalno pravo države članice gostiteljice zahteva imenovanje depozitarja, lahko ta država članica od tovrstnih institucij za poklicno pokojninsko zavarovanje zahteva, da pri čezmejnem opravljanju dejavnosti v skladu s členom 11 imenujejo enega ali več depozitarjev za varno hrambo premoženja in dolžnosti nadzora v skladu s členoma 34 in 35.
Investment management
Za pokojninske načrte poklicnega zavarovanja, pri katerih člani in upravičenci ne nosijo celotnega naložbenega tveganja, matična država članica od institucije za poklicno pokojninsko zavarovanje lahko zahteva, da imenuje enega ali več depozitarjev za varno hrambo premoženja ali za varno hrambo premoženja in dolžnosti nadzora v skladu s členoma 34 in 35.
Member States shall not restrict IORPs from appointing, for the management of the investment portfolio, investment managers established in another Member State and duly authorised for this activity, in accordance with Directives 2009/65/EC, 2009/138/EC, 2011/61/EU, 2013/36/EU and 2014/65/EU, as well as the authorised entities referred to in Article 2(1) of this Directive.
Države članice institucij za poklicno pokojninsko zavarovanje ne omejujejo pri tem, da imenujejo depozitarja s sedežem v drugi državi članici in pravilno pooblaščenega za opravljanje te dejavnosti v skladu z Direktivo 2013/36/EU ali Direktivo 2014/65/EU, ali priznanega kot depozitarja za namene Direktive 2009/65/ES ali Direktive 2011/61/EU.
CHAPTER 3
Države članice sprejmejo potrebne ukrepe, ki pristojnim organom omogočajo, da v skladu z lastnim nacionalnim pravom po členu 48 na zahtevo pristojnega organa matične države članice institucije za poklicno pokojninsko zavarovanje prepovejo prosto razpolaganje s premoženjem, ki ga hrani depozitar ali skrbnik, ki se nahaja na njihovem ozemlju.
Depositary
Pri opravljanju dolžnosti iz členov 34 in 35 institucija za poklicno pokojninsko zavarovanje in depozitar ravnata pošteno, pravično, profesionalno, neodvisno ter v interesu članov in upravičencev načrta.
Article 33
Depozitar ne sme opravljati dejavnosti v zvezi z institucijo za poklicno pokojninsko zavarovanje, ki bi lahko povzročile nasprotje interesov med tovrstno institucijo, člani in upravičenci načrta in depozitarjem samim, razen če je depozitar funkcionalno in hierarhično ločil opravljanje depozitarnih nalog od drugih potencialno nasprotnih nalog ter če se mogoča nasprotja interesov ustrezno identificirajo, upravljajo, nadzorujejo ter razkrijejo članom in upravičencem načrta ter upravnemu, upravljavskemu in nadzornemu organu institucije.
Appointment of a depositary
Če depozitar ni imenovan, institucija za poklicno pokojninsko zavarovanje poskrbi za preprečitev in reševanje morebitnih nasprotij interesov pri izvajanju nalog, ki bi jih sicer opravljal depozitar in upravitelj premoženja.
In the case of an occupational pension scheme where members and beneficiaries fully bear the investment risk, the home Member State may require the IORP to appoint one or more depositaries for the safe-keeping of assets and oversight duties in accordance with Articles 34 and 35.
Člen 34
The host Member State may require such IORPs to appoint one or more depositaries for the safe-keeping of assets and oversight duties in accordance with Articles 34 and 35 when carrying out cross-border activity in accordance with Article 11, provided that the appointment of a depositary is required under its national law.
Varna hramba premoženja in odgovornost depozitarja
For occupational pension schemes in which the members and beneficiaries do not fully bear the investment risk, the home Member State may require the IORP to appoint one or more depositaries for safe-keeping of assets or for safe-keeping of assets and oversight duties in accordance with Articles 34 and 35.
Kadar se premoženje institucije za poklicno pokojninsko zavarovanje, povezane s pokojninskim načrtom, ki ga sestavljajo finančni instrumenti, ki jih je mogoče hraniti, zaupa depozitarju v varno hrambo, depozitar hrani vse finančne instrumente, ki jih je mogoče zavesti na računu finančnih instrumentov, odprtem v knjigah depozitarja, in vse finančne instrumente, ki jih je mogoče fizično dostaviti depozitarju.
Member States shall take the necessary steps to enable competent authorities under their national law to prohibit, in accordance with Article 48, the free disposal of assets held by a depositary or custodian located within their territory at the request of the competent authority of the IORP's home Member State.
Kadar premoženje institucije za poklicno pokojninsko zavarovanje, povezane s pokojninskim načrtom, sestavlja drugo premoženje, kot premoženje iz odstavka 1, depozitar preveri, ali je institucija lastnica premoženja ter vodi evidenco tega premoženja.
The depositary shall be appointed by means of a written contract.
Preverjanje se izvede na podlagi informacij ali dokumentov, ki jih predloži institucija za poklicno pokojninsko zavarovanje, ter na podlagi zunanjih dokazil, če so na voljo.
The contract shall stipulate the transmission of the information necessary for the depositary to perform its duties as set out in this Directive and in other relevant laws, regulations or administrative provisions.
Depozitar redno posodablja evidenco.
When carrying out the tasks laid down in Articles 34 and 35, the IORP and the depositary shall act honestly, fairly, professionally, independently and in the interest of the scheme's members and beneficiaries.
Države članice zagotovijo, da depozitar odgovarja instituciji za poklicno pokojninsko zavarovanje ter članom in upravičencem za vse izgube, ki jih imajo slednji zaradi neupravičenega neizpolnjevanja obveznosti depozitarja ali njihovega nepravilnega izpolnjevanja.
A depositary shall not carry out activities with regard to the IORP which may create conflicts of interest between the IORP, the scheme's members and beneficiaries and itself, unless the depositary has functionally and hierarchically separated the performance of its depositary tasks from its other potentially conflicting tasks, and the potential conflicts of interest are properly identified, managed, monitored and disclosed to the scheme's members and beneficiaries and to the administrative, management or supervisory body of the IORP.
Države članice zagotovijo, da na depozitarjevo odgovornost iz odstavka 3 ne vpliva dejstvo, da je na tretjo osebo prenesel celotno premoženje, ki ga ima v varni hrambi, ali njegov del.
Where no depositary is appointed, IORPs shall make arrangements to prevent and resolve any conflict of interest in the course of tasks otherwise performed by a depositary and an asset manager.
Kadar za varno hrambo premoženja ni imenovan depozitar, se od institucije za poklicno pokojninsko zavarovanje zahteva najmanj da:
Article 34
zagotovi ustrezno varstvo in zaščito finančnih instrumentov;
Safekeeping of assets and depositary liability
vodi evidenco, ki instituciji za poklicno pokojninsko zavarovanje omogoča, da kadar koli in pravočasno identificira vse premoženje;
Where the assets of an IORP relating to a pension scheme consisting of financial instruments which can be held in custody are entrusted to a depositary for safekeeping, the depositary shall hold in custody all financial instruments which can be registered in a financial instruments account opened in the depositary's books and all financial instruments which can be physically delivered to the depositary.
sprejme potrebne ukrepe, da prepreči nasprotja interesov v zvezi z varno hrambo premoženja;
For those purposes, the depositary shall ensure that the financial instruments which can be registered in a financial instruments account opened in the depositary's books are registered in the depositary's books within segregated accounts in accordance with the rules laid down in Directive 2014/65/EU, opened in the name of the IORP, so that they can be clearly identified as belonging to the IORP or the pension scheme's members and beneficiaries at all times.
na zahtevo obvesti pristojne organe o načinu hranjenja premoženja.
Where the assets of an IORP relating to a pension scheme consist of other assets than those referred to in paragraph 1, the depositary shall verify that the IORP is the owner of the assets and shall maintain a record of those assets.
Člen 35
The verification shall be carried out on the basis of information or documents provided by the IORP and, where available, on the basis of external evidence.
Dolžnosti nadzora
The depositary shall keep its record up-to-date.
Depozitar, imenovan za dolžnosti nadzora, poleg nalog iz člena 34(1) in (2):
Member States shall ensure that a depositary is liable to the IORP and the members and beneficiaries for any loss suffered by them as a result of its unjustifiable failure to perform its obligations or its improper performance of them.
izvaja navodila institucije za poklicno pokojninsko zavarovanje, razen če so v nasprotju z nacionalnim pravom ali pravili institucije;
Member States shall ensure that a depositary's liability, as referred to in paragraph 3, shall not be affected by the fact that it has entrusted to a third party all or some of the assets in its safe-keeping.
zagotovi, da se vsakršno nadomestilo za transakcije, ki vključujejo premoženje institucije za poklicno pokojninsko zavarovanje, povezane s pokojninskim načrtom, instituciji izplača v običajnem roku in
Where no depositary is appointed for the safe-keeping of assets, IORPs shall, at least be required to:
zagotovi, da se prihodki iz premoženja uporabljajo v skladu s pravili institucije za poklicno pokojninsko zavarovanje.