natgillin/translations-raw huggingface dataset:
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in CRR;
„računovodska obravnava [računovodska skupina]“ pomeni računovodsko obravnavo z računovodskim obsegom konsolidacije (polna konsolidacija, sorazmerna konsolidacija ali kapitalska metoda);
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
„računovodska obravnava [skupina v skladu s CRR]“ pomeni računovodsko obravnavo z obsegom konsolidacije v skladu s CRR (popolna integracija, sorazmerna integracija ali kapitalska metoda);
The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which issues it actually) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grants the loan and advance;
„knjigovodska vrednost“ pomeni zneske, sporočene v okviru bilance stanja institucije za podjetja, v katera se vlaga, ki niso niti polno niti sorazmerno konsolidirana;
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
„poštena vrednost naložb, za katere so objavljene cene“ pomeni ceno na referenčni datum; predloži se le, če instrumenti kotirajo na borzi.
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
„Po instrumentih“ se sporočijo naslednje informacije:
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
„Koda vrednostnega papirja“ in „koda holdinga“ tvorita identifikator vrstice in sta skupaj enoznačni za vsako vrstico v predlogi 40.2;
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
„koda holdinga“ pomeni identifikacijsko kodo subjekta znotraj skupine, ki ima v lasti naložbo;
‘Change in fair value for the period’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
„koda subjekta“, „akumulirani lastniški delež (%)“, „knjigovodska vrednost“ in „strošek pridobitve“ so opredeljeni zgoraj.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
Zneski ustrezajo vrednostnemu papirju, ki ga ima v lasti zadevni holding.
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
POŠTENA VREDNOST (41)
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
V tej predlogi se sporočijo informacije o pošteni vrednosti finančnih instrumentov, merjeni po odplačni vrednosti z uporabo hierarhije iz MSRP 7, 27A. člen.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
V tej predlogi se sporočijo informacije o uporabi možnosti vrednotenja po pošteni vrednosti za finančna sredstva in obveznosti, označene po pošteni vrednosti prek poslovnega izida.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
„Hibridne pogodbe“ vključujejo knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo v navedene računovodske portfelje, tj. vključujejo neločene hibridne instrumente kot celoto.
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
V tej predlogi se sporočijo informacije o hibridnih finančnih instrumentih, razen o hibridnih pogodbah, merjenih po pošteni vrednosti prek poslovnega izida pod „možnostjo vrednotenja po pošteni vrednosti“, ki se sporočijo v predlogi 41.2.
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Postavka „v posesti za trgovanje“ vključuje knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo med „finančna sredstva v posesti za trgovanje“ ali „finančne obveznosti v posesti za trgovanje“, tj. vključuje neločene hibridne instrumente kot celoto.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
Druge vrstice vključujejo knjigovodsko vrednost gostiteljskih pogodb, ki so bile ločene od vgrajenih izvedenih finančnih instrumentov v skladu z ustreznim računovodskim okvirom.
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
Knjigovodske vrednosti vgrajenih izvedenih finančnih instrumentov, ločenih od teh gostiteljskih pogodb v skladu z ustreznim računovodskim okvirom, se sporočijo v predlogah 10 in 11.
Repurchase agreements also include repo-type operations which may include:
OPREDMETENA IN NEOPREDMETENA SREDSTVA: KNJIGOVODSKA VREDNOST PO NAČINU MERJENJA (42)
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
„Opredmetena osnovna sredstva“, „naložbene nepremičnine“ ter „druga neopredmetena sredstva“ se poročajo po merilih, uporabljenih pri njihovem merjenju.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
„Druga neopredmetena sredstva“ vključujejo vsa druga neopredmetena sredstva, razen dobrega imena.
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
REZERVACIJE (43)
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their de-recognition.
Ta predloga vključuje uskladitev knjigovodske vrednosti postavke „rezervacije“ na začetku in koncu zadevnega obdobja glede na naravo gibanj.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
PROGRAMI Z DOLOČENIMI ZASLUŽKI IN ZASLUŽKI ZAPOSLENCEV (44)
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Te predloge vključujejo zbrane informacije o vseh programih z določenimi zaslužki, ki jih izvaja institucija.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Če se izvaja več kot en program z določenimi zaslužki, se sporoči zbirni znesek vseh programov.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
Postavka „sestavine neto sredstev in obveznosti za programe z določenimi zaslužki“ prikazuje uskladitev akumulirane sedanje vrednosti vseh neto obveznosti (sredstev) za določene zaslužke ter pravice do povračila [MRS 19, 140.(a) in (b) člen].
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
Postavka „neto sredstva za določene zaslužke“ vključuje v primeru presežka zneske presežka, ki se pripoznajo v bilanci stanja, ker nanje ne vplivajo omejitve iz MRS 19, 63. člen.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
Znesek te postavke in znesek, pripoznan v pojasnjevalni postavki „poštena vrednost katere koli pravice do poplačila, pripoznane kot sredstvo“, sta vključena v postavko „druga sredstva“ bilance stanja.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Postavka „gibanja obveznosti za določene zaslužke“ prikazuje uskladitev začetnih in končnih stanj akumulirane sedanje vrednosti vseh obveznosti za določene zaslužke, ki jih ima institucija.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Učinki različnih elementov iz MRS 19, 141. člen, v zadevnem obdobju se prikažejo ločeno.
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
Znesek „končnega stanja [sedanja vrednost]“ v predlogi za gibanja pri obveznostih za določene zaslužke je enak „sedanji vrednosti obveznosti za določene zaslužke“.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Za poročanje pojasnjevalnih postavk, povezanih z odhodki za zaposlene, se uporabijo naslednje opredelitve:
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
„pokojnine in podobni odhodki“ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodek za zaposlene za katere koli pozaposlitvene obveznosti (programe z določenimi prispevki in programe z določenimi zaslužki) ter prispevke v sklade socialne varnosti;
The net amount represents the difference between realised gains and realised losses.
„plačila na podlagi delnic“ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodki za zaposlene za plačila na podlagi delnic.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
RAZČLENITEV IZBRANIH POSTAVK IZKAZA POSLOVNEGA IZIDA (45)
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
Drugi poslovni prihodki in odhodki se razčlenijo po naslednjih postavkah: prilagoditve poštene vrednosti za opredmetena sredstva, merjene z uporabo modela poštene vrednosti; prihodek od najemnin in neposredni poslovni odhodki iz naložbenih nepremičnin; prihodki in odhodki iz poslovnih najemov, ki niso naložbene nepremičnine, ter preostali poslovni prihodki in odhodki.
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
Postavka „poslovni najemi, ki niso naložbene nepremičnine“ vključuje v stolpcu „prihodki“ prejete donose, v stolpcu „odhodki“ pa stroške, ki jih je imela institucija kot najemodajalec v okviru svojih dejavnosti poslovnega najema, razen dejavnosti, ki vključujejo sredstva, razvrščena kot naložbene nepremičnine.
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
Stroški institucije kot najemnika se vključijo pod postavko „drugi administrativni odhodki“.
Foreign exchange trading: including exclusively trading on foreign exchanges;
Dobički ali izgube iz ponovnega merjenja deležev plemenitih kovin in drugih vrst blaga, merjenih po pošteni vrednosti in z odštetimi stroški prodaje, se sporočijo v postavkah, vključenih v postavko „drugi poslovni prihodki.
Credit risk instruments: including trading of credit link notes;
Drugo“ ali „drugi poslovni odhodki.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Drugo“.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
IZKAZ SPREMEMB LASTNIŠKEGA KAPITALA (46)
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Izkaz sprememb lastniškega kapitala razkriva uskladitev med knjigovodsko vrednostjo na začetku obdobja (začetno stanje) in na koncu obdobja (končno stanje) za vsako sestavino lastniškega kapitala.
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
NEDONOSNE IZPOSTAVLJENOSTI (18)
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Za namene predloge 18 so nedonosne izpostavljenosti tiste, ki izpolnjujejo katero koli od naslednjih meril:
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
pomembne izpostavljenosti, pri katerih prihaja do zamude pri odplačevanju več kot 90 dni;
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
za dolžnika se ocenjuje, da je malo verjetno, da bo v celoti poplačal svoje kreditne obveznosti brez unovčenja zavarovanja s premoženjem, ne glede na obstoj katerega koli zapadlega zneska ali število dni zamude pri odplačevanju.
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
Navedena razvrstitev kot nedonosne izpostavljenosti se uporablja ne glede na to, ali je izpostavljenost razvrščena kot neplačana za regulativne namene v skladu s členom 178 CRR ali kot oslabljena za računovodske namene v skladu z veljavnim računovodskim okvirom.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Izpostavljenosti, v zvezi s katerimi se šteje, da je prišlo do neplačila v skladu s členom 178 CRR, in izpostavljenosti, za katere se je v skladu z veljavnim računovodskim okvirom ugotovilo, da so oslabljene, se vedno štejejo za nedonosne izpostavljenosti.
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
Izpostavljenosti s „skupinskimi popravki vrednosti za nastale izgube, ki niso bile poročane,“ iz odstavka 38 te priloge se ne štejejo za nedonosne izpostavljenosti, razen če izpolnjujejo merila, v skladu s katerimi se lahko štejejo za nedonosne izpostavljenosti.
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Izpostavljenosti se razvrstijo v celotnem znesku in brez upoštevanja obstoja kakršnega koli zavarovanja s premoženjem.
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Pomembnost se oceni v skladu s členom 178 CRR.
Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
Za namene predloge 18 „izpostavljenosti“ vključujejo vse dolžniške instrumente (kredite in druga finančna sredstva ter dolžniške vrednostne papirje) in zunajbilančne izpostavljenosti, razen izpostavljenosti v posesti za trgovanje.
GEOGRAPHICAL BREAKDOWN (20)
Zunajbilančne izpostavljenosti so sestavljene iz naslednjih preklicnih in nepreklicnih postavk:
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
prevzete obveznosti iz kreditov;
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
dana finančna poroštva;
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
druge prevzete obveznosti.
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
Za namene predloge 18 je izpostavljenost „zapadla“, kadar kateri koli znesek glavnice, obresti ali nadomestila na datum zapadlosti izpostavljenosti ni bil plačan.
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
Za namene predloge 18 „dolžnik“ pomeni dolžnika v smislu člena 178 CRR.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Prevzeta obveznost se šteje za nedonosno izpostavljenost v njenem nominalnem znesku, če v primeru črpanja ali druge uporabe privede do izpostavljenosti, ki predstavljajo tveganje, da ne bo prišlo do polnega poplačila brez unovčenja zavarovanja s premoženjem.
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Dana finančna poroštva se štejejo za nedonosne izpostavljenosti v njihovem nominalnem znesku, kadar obstaja tveganje, da bo finančno poroštvo unovčila nasprotna stranka („zajamčena stranka“), med drugim zlasti, kadar osnovna zajamčena izpostavljenost izpolnjuje merila, da se šteje kot nedonosna, iz člena 145.
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
Če zajamčena stranka zamuja s plačilom zneska, zapadlega po pogodbi o finančnem poroštvu, institucija poročevalka oceni, ali izhajajoča terjatev izpolnjuje merila za obravnavo kot nedonosna izpostavljenost.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Izpostavljenosti, ki se opredelijo kot nedonosne v skladu z odstavkom 145, se razvrstijo kot nedonosne na posamični podlagi („na ravni posla“) ali upoštevaje celotno izpostavljenost do določenega dolžnika („na ravni dolžnika“).
‘Of which: Non-performing’ loans and advances shall be reported as defined in paragraphs 145 to157 of this Annex.
Pri razvrstitvi nedonosnih izpostavljenosti na posamični podlagi oziroma izpostavljenosti na ravni določenega dolžnika se za različne tipe nedonosnih izpostavljenosti uporabijo naslednji pristopi razvrščanja:
Debt forbearance comprises all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
za nedonosne izpostavljenosti, razvrščene kot neplačane v skladu s členom 178 CRR, se uporabi pristop razvrščanja iz člena 178;
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
za izpostavljenosti, razvrščene kot nedonosne zaradi oslabitve v skladu z veljavnim računovodskim okvirom, se uporabijo merila za pripoznanje oslabitve iz veljavnega računovodskega okvira;
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
za druge nedonosne izpostavljenosti, ki niso razvrščene kot neplačane ali oslabljene, se uporabljajo določbe člena 178 CRR za neplačane izpostavljenosti.
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Če dolžnik pripada skupini, se oceni, ali je potrebno, da se kot nedonosne štejejo tudi izpostavljenosti do drugih subjektov v skupini, če se že ne štejejo za oslabljene ali neplačane v skladu s členom 178 CRR, razen pri izpostavljenostih, na katere vplivajo individualni spori, ki niso povezani s kapitalsko ustreznostjo nasprotne stranke.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
Za izpostavljenosti se šteje, da niso več nedonosne, ko so izpolnjeni vsi naslednji pogoji:
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
izpostavljenost izpolnjuje izstopna merila, ki jih institucija poročevalka uporablja za prenehanje razvrstitve izpostavljenosti kot oslabljene ali neplačane;
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
položaj dolžnika se je izboljšal v taki meri, da je verjetno polno poplačilo v skladu s prvotnimi ali po potrebi spremenjenimi pogoji;
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
dolžnik nima nobenega zneska z zamudo pri odplačevanju več kot 90 dni.
The fee and commission income and expenses shall be reported by type of activity.
Izpostavljenost ostane razvrščena kot nedonosna, vse dokler navedeni pogoji niso izpolnjeni, tudi če že izpolnjuje uporabljena merila s strani institucije za prenehanje razvrstitve kot oslabljene izpostavljenosti in izpostavljenosti v neplačilu v skladu z veljavnim računovodskim okvirom oziroma členom 178 CRR.
Under IFRS or compatible National GAAP, this template includes fee and commission income and expenses other than:
Kadar se za nedonosne izpostavljenosti uporabijo ukrepi restrukturiranja, se za navedene izpostavljenosti šteje, da niso več nedonosne, če so izpolnjeni vsi naslednji pogoji:
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
uporaba ukrepov restrukturiranja ne privede do pripoznanja oslabitve ali neplačila;
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
od uporabe ukrepov restrukturiranja je preteklo eno leto;
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
po uporabi ukrepov restrukturiranja ni več nobenih zapadlih zneskov ali pomislekov v zvezi s polnim poplačilom izpostavljenosti v skladu s pogoji, ki veljajo za obdobje po restrukturiranju.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
Te pomisleke institucija ovrže na podlagi analize finančnega položaja dolžnika.