natgillin/translations-raw huggingface dataset:
The premium paid shall be recognised as a separate asset, while the premium received shall be recognised as a separate liability.
Plačana premija se prizna kot ločeno sredstvo, prejeta premija pa se prizna kot ločena obveznost.
If the option is exercised, the underlying instrument shall be recorded in the balance sheet at the strike price plus or minus the original premium value.
Če se opcija izvrši, se osnovni instrument evidentira v bilanci stanja po izvršilni ceni, povečani ali zmanjšani za prvotno vrednost premije.
The original option premium amount shall be adjusted on the basis of unrealised losses taken to the profit and loss account at year end.
Prvotni znesek opcijske premije se prilagodi na podlagi nerealizirane izgube, ki se izkaže ob koncu leta v izkazu poslovnega izida.
If the option is not exercised, the option premium amount, adjusted on the basis of previous year-end unrealised losses, shall be taken to the profit and loss account translated at the exchange rate available on the expiry date.
Če se opcija ne izvrši, se znesek opcijske premije, prilagojen na podlagi nerealizirane izgube ob koncu predhodnega leta, izkaže v izkazu poslovnega izida, preračunan po deviznem tečaju, ki je na voljo na datum zapadlosti.
The currency position shall be affected by the daily variation margin for futures-style options, by any year-end write-down of the option premium, by the underlying trade at exercise date or, at the expiry date, by the option premium.
Na valutno pozicijo vplivajo dnevno gibljivo kritje za opcije vrste terminskih pogodb, kakršen koli delni odpis opcijske premije ob koncu leta, osnovno trgovanje na datum izvršitve in opcijska premija na datum zapadlosti.
Daily changes in the variation margins shall be taken to the profit and loss account.
Dnevne spremembe gibljivih kritij se izkažejo v izkazu poslovnega izida.
With the exception of options embedded in securities, every option contract shall be individually revalued.
Z izjemo opcij, ki so vgrajene v vrednostne papirje, se vsaka opcijska pogodba prevrednoti posamično.
There shall be no netting of unrealised losses in any one option against unrealised gains in any other option.
Nerealizirana izguba pri eni opciji se ne netira z nerealiziranim dobičkom pri kateri koli drugi opciji.
For the application of paragraph 6, the market values are the quoted prices when such prices are available from an exchange, dealer, broker or similar entities.
Za namene odstavka 6 so tržne vrednosti kotirane cene, kadar take cene da na voljo borza, trgovec, posrednik ali podoben subjekt.
This valuation technique shall be used consistently over time and it shall be possible to demonstrate that it provides reliable estimates of prices that would be obtained in actual market transactions.
Ta tehnika vrednotenja se v času uporablja dosledno in mora biti mogoče dokazati, da zagotavlja zanesljive ocene cen, ki bi jih dobili v dejanskih tržnih transakcijah.
Annex V: the published consolidated weekly financial statement of the Eurosystem after quarter end;
Priloga V: objavljeni konsolidirani tedenski računovodski izkaz Eurosistema po koncu četrtletja;
Annex VI: the published consolidated weekly financial statement of the Eurosystem during the quarter;
Priloga VI: objavljeni konsolidirani tedenski računovodski izkaz Eurosistema med četrtletjem;
Annex VII: the consolidated annual balance sheet of the Eurosystem.
Priloga VII: konsolidirana letna bilanca stanja Eurosistema.
ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
LETNE OBJAVLJENE BILANCE STANJA IN IZKAZI POSLOVNEGA IZIDA
Published balance sheets and profit and loss accounts
Objavljene bilance stanja in izkazi poslovnega izida
Eurosystem consolidated balance sheets shall comprise all the items in the ECB's and the NCBs' balance sheets.
Konsolidirane bilance stanja Eurosistema obsegajo vse postavke iz bilanc stanja ECB in nacionalnih centralnih bank.
There shall be consistency across reports in the consolidation process.
V postopku konsolidacije morajo biti poročila med seboj usklajena.
These balance sheets shall respect the need for uniform accounting principles and techniques, coterminous financial periods in the Eurosystem and consolidation adjustments arising from intra-Eurosystem transactions and positions, and shall take account of any changes in the Eurosystem's composition.
Te bilance stanja spoštujejo potrebo po enotnih računovodskih načelih in tehnikah, sovpadajočih finančnih obdobjih v Eurosistemu in konsolidacijskih prilagoditvah, ki izhajajo iz transakcij in pozicij znotraj Eurosistema, ter upoštevajo kakršne koli spremembe v sestavi Eurosistema.
Any individual balance sheet items, other than NCBs' and the ECB's intra-Eurosystem balances, shall be aggregated for consolidation purposes.
Posamezne postavke bilance stanja, razen stanj znotraj Eurosistema, ki pripadajo posameznim NCB in ECB, se združijo za potrebe konsolidacije.
The NCBs' and the ECB's balances with third parties shall be recorded gross in the consolidation process.
Stanja NCB in ECB pri tretjih osebah se v postopku konsolidacije evidentirajo v bruto znesku.
Intra-Eurosystem balances shall be presented in the ECB's and NCBs' balance sheets in accordance with Annex IV.
Stanja znotraj Eurosistema se prikažejo v bilancah stanja ECB in NCB v skladu s Prilogo IV.
The ESCB's Accounting and Monetary Income Committee shall report to the Governing Council, via the Executive Board, on the development, application and implementation of the ESCB's accounting and financial reporting rules.
Odbor za računovodstvo in denarne prihodke ESCB prek Izvršilnega odbora poroča Svetu ECB o pripravi, uporabi in izvajanju pravil ESCB za računovodstvo in finančno poročanje.
In interpreting this Guideline, account shall be taken of the preparatory work, the accounting principles harmonised by Union law and generally accepted accounting principles.
Pri razlagi te smernice se upoštevajo pripravljalno delo, računovodska načela, harmonizirana s pravom Unije, in splošno sprejeta računovodska načela.
Unrealised gains which arose before or on that date shall be separated from any unrealised revaluation gains that may arise thereafter, and shall remain with the NCBs.
Nerealizirani dobiček, ki je nastal pred tem datumom ali na ta datum, se loči od morebitnih nerealiziranih prihodkov prevrednotenja, ki nastanejo po tem datumu, in ostane pri NCB.
The market prices and rates applied by the NCBs in the opening balance sheets at the start of Eurosystem participation shall be considered as the average cost of these NCBs' assets and liabilities.
Tržne cene in tečaji, ki so jih uporabile NCB v začetnih bilancah stanja na začetku sodelovanja v Eurosistemu, se štejejo za povprečno nabavno vrednost sredstev in obveznosti teh NCB.
It is recommended that unrealised gains which arose before or at the start of an NCB's Eurosystem membership should not be considered as distributable at the time of the transition and that they should only be treated as realisable or distributable in the context of transactions that occur after entry into the Eurosystem.
Priporoča se, da se nerealizirani dobiček, ki je nastal pred začetkom ali ob začetku članstva NCB v Eurosistemu, ne šteje za razdeljivega ob času prehoda in da ga je mogoče realizirati ali razdeliti le v okviru transakcij, do katerih pride po vstopu v Eurosistem.
Foreign exchange, gold and price gains and losses, arising as a result of the transfer of assets from NCBs to the ECB, shall be considered as realised.
Dobiček in izguba v zvezi z deviznimi tečaji, zlatom in cenami, ki nastaneta zaradi prenosa sredstev od NCB k ECB, se štejeta za realizirana.
This Article shall be without prejudice to any decision adopted under Article 30 of the Statute of the ESCB.
Ta člen ne posega v odločitve, sprejete na podlagi člena 30 Statuta ESCB.
Guideline ECB/2010/20 is repealed from 31 December 2016.
Smernica ECB/2010/20 se razveljavi 31. decembra 2016.
References to the repealed Guideline shall be construed as references to this Guideline and shall be read in accordance with the correlation table in Annex XI.
Sklicevanja na razveljavljeno smernico se štejejo kot sklicevanja na to smernico in se berejo v skladu s korelacijsko tabelo iz Priloge XI.
The national central banks of the Member States whose currency is the euro shall comply with this Guideline from 31 December 2016.
Nacionalne centralne banke držav članic, katerih valuta je euro, ravnajo v skladu s to smernico od 31. decembra 2016.
Mainly for liquidity management purposes for the implementation of Article 12.1 of the Statute of the ESCB.
Del podatkov iz dnevnega računovodskega izkaza se uporabi za izračun denarnih prihodkov
Part of the daily financial statement data is used for the calculation of monetary income
2 Razčlenjeni tedenski računovodski izkaz
2 Disaggregated weekly financial statement
Podlaga za pripravo konsolidiranega tedenskega računovodskega izkaza Eurosistema
Basis for the production of the consolidated weekly financial statement of the Eurosystem
3 Konsolidirani tedenski računovodski izkaz Eurosistema
3 Consolidated weekly financial statement of the Eurosystem
Objavljeno
Published
Člen 15.2 Statuta ESCB
Article 15.2 of the Statute of the ESCB
Konsolidirani računovodski izkaz za denarno in ekonomsko analizo.
Consolidated financial statement for monetary and economic analysis.
Konsolidirani tedenski računovodski izkaz Eurosistema izhaja iz dnevnega računovodskega izkaza na dan poročanja
The consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day
4 Razčlenjeni mesečni računovodski izkaz Eurosistema
4 Disaggregated monthly financial statement of the Eurosystem
Okrepitev odgovornosti in preglednosti Eurosistema z omogočanjem enostavnega dostopa do informacij o sredstvih in obveznostih posameznih centralnih bank Eurosistema.
Strengthening the Eurosystem's accountability and transparency by allowing for easy access to information on the assets and liabilities of individual Eurosystem central banks.
Harmonizirano zagotavljanje informacij o decentraliziranem izvajanju enotne denarne politike ECB in finančnih dejavnostih centralnih bank Eurosistema, ki ne sodijo v okvir denarne politike.
Provision of information in a harmonised manner on the decentralised implementation of the single monetary policy of the ECB, as well as on non-monetary policy financial activities of the Eurosystem central banks.
5 Mesečne in četrtletne finančne informacije Eurosistema
5 Monthly and quarterly financial information of the Eurosystem
Objavljeno in interno [1]
Published and internal [1]
Uredbe s področja statistike, po katerih morajo MFI predložiti podatke
Statistical regulations, according to which MFIs have to deliver data
Statistična analiza
Statistical analysis
6 Konsolidirana letna bilanca stanja Eurosistema
6 Consolidated annual balance sheet of the Eurosystem
Člen 26.3 Statuta ESCB
Article 26.3 of the Statute of the ESCB
Konsolidirana bilanca stanja za analitične in operativne namene
Consolidated balance sheet for analytical and operational purposes
Mesečni podatki se vključujejo v objavljene agregirane statistične podatke, ki se zahtevajo od denarnih finančnih institucij (MFI) v Uniji.
The monthly data feed into the published aggregated statistical data required from monetary financial institutions (MFIs) in the Union.
Poleg tega morajo tudi centralne banke kot MFI četrtletno predložiti bolj podrobne informacije od tistih, ki so navedene v mesečnih podatkih.
Moreover, as MFIs, the central banks also have to provide, on a quarterly basis, more detailed information than is provided in the monthly data.
PRILOGA II
ANNEX II
GLOSAR
GLOSSARY
Amortizacija
Amortisation
sistematično zmanjševanje premije ali diskonta ali vrednosti sredstev na računih v določenem časovnem obdobju.
the systematic reduction in the accounts of a premium or discount, or of the value of assets over a period of time.
Centralna klirinška nasprotna stranka
Appropriation
pravna oseba, ki posreduje med nasprotnimi strankami v pogodbah, s katerimi se trguje na enem ali več finančnih trgih, ter postane kupec za vsakega prodajalca in prodajalec za vsakega kupca.
the act of taking ownership of securities, loans or any assets which have been received by a reporting entity as collateral as a means of enforcing the original claim.
Čista cena
Asset
transakcijska cena, ki ne vključuje popusta/natečenih obresti, vključuje pa transakcijske stroške, ki so del cene.
a resource controlled by a reporting entity as a result of past events and from which future economic benefits are expected to flow to the reporting entity.
Datum poravnave
Automated security lending programme (ASLP)
datum, ko se poravna promptna transakcija za finančni instrument v skladu z veljavnimi tržnimi dogovori za ta finančni instrument.
In the case of a principal-based programme, the specialised institution offering this programme is considered the final counterparty, while in the case of an agency-based programme the specialised institution offering this programme acts only as an agent, and the final counterparty is the entity with which the security lending is effectively conducted.
Datum zapadlosti
Capital key
Denarni prihodki
the percentage shares of the shareholdings of each national central bank (NCB) in the European Central Bank.
prihodki, ki jih ustvarjajo nacionalne centralne banke (NCB) pri izvajanju nalog denarne politike Evropskega sistema centralnih bank (ESCB).
Cash/settlement approach
Denarni prihodki se združijo in razporedijo med NCB ob koncu vsakega poslovnega leta.
an accounting approach under which accounting events are recorded at the settlement date.
Devizni tečaj
Central clearing counterparty
vrednost valute za namen preračunavanja v drugo valuto.
a legal person that interposes itself between the counterparties to contracts traded on one or more financial markets, becoming the buyer to every seller and the seller to every buyer.
Diskont
Clean price
Diskontirani vrednostni papir
the transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price.
sredstvo, ki ne prinaša kuponskih obresti, njegov donos pa izhaja iz zvišanja vrednosti kapitala, ker je sredstvo izdano ali kupljeno z diskontom glede na nominalno vrednost.
Discount the difference between the par value of a security and its price when this price is lower than par.
Finančno sredstvo
Discount security
katero koli sredstvo, ki je: (a) gotovina; (b) pogodbena pravica do prejetja gotovine ali drugega finančnega instrumenta od drugega podjetja; (c) pogodbena pravica do izmenjave finančnih instrumentov z drugim podjetjem pod potencialno ugodnimi pogoji ali (d) lastniški instrument drugega podjetja.
an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount from its nominal or par value.
Lastniški instrumenti
earmarked investment held on the assets side of the balance sheet as a counterpart fund, consisting of debt securities, equity instruments, fixed-term deposits and current accounts, participating interests and/or investments in subsidiaries.
Pri tej opredelitvi se posebne pravice črpanja štejejo kot ločena valuta; transakcije, ki spremenijo neto pozicijo v posebnih pravicah črpanja, so bodisi transakcije, denominirane v posebnih pravicah črpanja, bodisi transakcije v tujih valutah, ki posnemajo sestavo košarice za posebne pravice črpanja (v skladu z zadevno opredelitvijo in tehtanjem za košarico).
Economic approach an accounting approach under which deals are recorded on the trade or transaction date.
pomoč solventni finančni instituciji ali skupini solventnih finančnih institucij, ki se sooča z začasnimi likvidnostnimi težavami.
Emergency liquidity assistance (ELA)
Izredno likvidnostno pomoč zagotovijo NCB na podlagi odobritve Sveta ECB.
Assistance given to a solvent financial institution, or group of solvent financial institutions, that is facing temporary liquidity problems.
Izvršilna cena
ELA is provided by the NCBs with the approval of the Governing Council.
določena cena za opcijsko pogodbo, po kateri se lahko opcija izvrši.
Equity instruments
Kapitalski ključ
dividend-bearing securities, i.e. corporate shares, and securities evidencing an investment in an equity fund.
odstotni deleži posameznih NCB v kapitalu Evropske centralne banke.
Exchange rate
prilagoditev v izračunu denarnih prihodkov v skladu s Sklepom Evropske centralne banke (EU) 2016/2248 (ECB/2016/36) [1].—
the value of one currency for the purpose of conversion to another.
Lastniški instrumenti vrednostni papirji, ki prinašajo dividende, tj. delnice podjetij in vrednostni papirji, ki potrjujejo naložbo v delniški sklad.
Exchange rate mechanism II (ERM II)
depreciacija ali amortizacija je v določenem obdobju določena tako, da se nabavna vrednost sredstva, zmanjšana za njegovo ocenjeno preostalo vrednost, deli z ocenjeno dobo koristnosti sredstva v razmerju glede na zadevno časovno obdobje.
the procedures for an exchange-rate mechanism in stage three of Economic and Monetary Union.
Mednarodni standardi računovodskega poročanja
Extended Custodial Inventory (ECI) programme
Mednarodni standardi računovodskega poročanja, Mednarodni računovodski standardi in povezana pojasnila, npr. pojasnila Strokovnega odbora za pojasnjevanje in Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja, ki jih sprejme Evropska unija.
a programme establishing a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.
Mehanizem deviznih tečajev II (ERM II) postopki za mehanizem deviznega tečaja v tretji fazi ekonomske in monetarne unije.
Financial asset
namenska naložba na strani sredstev v bilanci stanja kot nasprotna sredstva, ki zajemajo dolžniške vrednostne papirje, lastniške instrumente, vezane depozite in tekoče račune, udeležbe v drugih družbah in/ali naložbe v odvisne družbe.
Foreign currency holding the net position in the respective currency.
Obrestna zamenjava
For the purpose of this definition, special drawing rights (SDRs) are considered as a separate currency; transactions that entail a change of the net position in SDRs are either transactions denominated in SDRs or transactions in foreign exchange replicating the basket composition of the SDRs (having regard to the relevant basket definition and weightings).
pogodbeni dogovor o izmenjavi denarnih tokov, ki predstavljajo tokove periodičnih obrestnih plačil z nasprotno stranko, bodisi v eni valuti ali dveh različnih valutah pri medvalutnih transakcijah.
This forward rate of exchange consists of the prevailing spot rate plus/minus an agreed premium/discount.
sedanja obveznost podjetja, ki izhaja iz preteklih dogodkov, poravnava katere naj bi povzročila odtok virov, ki predstavljajo ekonomske koristi, iz podjetja.
Foreign exchange swap
pogodba, ki daje imetniku pravico, ne pa obveznosti, da odkupi ali proda določeno količino določenih delnic, borznega blaga, valute, indeksa ali dolga po določeni ceni v določenem obdobju ali na datum zapadlosti.
the simultaneous spot purchase or sale of one currency against another (short leg) and forward sale or purchase of the same amount of this currency against the other currency (long leg).
Opcija vrste terminskih pogodb
a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date.
opcija, ki kotira na borzi in pri kateri se gibljivo kritje plača ali prejme dnevno.
In such a contract, the purchase or sale of an underlying instrument is agreed on the contract date to be delivered at a future date, at a given price.
Operacije dolgoročnejšega refinanciranja
Usually no actual delivery takes place as the contract is closed out before the agreed maturity.
redne operacije odprtega trga, ki jih Eurosistem izvaja v obliki povratnih transakcij, namenjenih povečevanju likvidnosti finančnega sektorja, in z zapadlostjo, ki je daljša od zapadlosti operacij glavnega refinanciranja.
Futures-style option
Oslabitev
a listed option where a variation margin is paid or received on a daily basis.
znižanje izterljive vrednosti pod knjigovodsko vrednost.
Generally accepted accounting principles (GAAP)
Pogodba o začasnem nakupu (začasni nakup)
a common set of accounting principles, standards and procedures that entities use to prepare their financial statements.
pogodba, po kateri se imetnik gotovine strinja s tem, da kupi sredstvo, in hkrati s tem, da ga proda nazaj za dogovorjeno ceno na zahtevo po poteku določenega časa ali ob nekem nepredvidenem dogodku.
GAAP are a combination of authoritative standards (set by policy boards) and commonly accepted ways of recording and reporting accounting information.
Včasih se transakcija začasne prodaje dogovori prek tretje osebe (tristranski repo).
the process of offsetting the risks on financial or other assets or liabilities against one another, so as to reduce the overall consequences of adverse movements in prices, interest rates or exchange rates.
dogovor z ekonomskim namenom, da se izposodi denar, pri čemer se sredstvo, običajno vrednostni papir s fiksno donosnostjo, proda kupcu, ne da bi prodajalec ohranil lastništvo, prodajalec pa hkrati pridobi pravico in obveznost povratnega nakupa enakega sredstva po določeni ceni na datum v prihodnosti ali na zahtevo.
Held-to-maturity securities
Poravnava
securities with fixed or determinable payments and a fixed maturity, which the reporting entity intends to hold until maturity.
dejanje, ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami.
Impairment
V okviru transakcij znotraj Eurosistema se poravnava nanaša na izničenje neto stanj, ki izhajajo iz transakcij znotraj Eurosistema, in zahteva prenos sredstev.
a decline of the recoverable amount below the carrying amount.
Povprečna nabavna vrednost
Interest rate swap
metoda tehtanega povprečja, pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti, da se izračuna nova tehtana povprečna nabavna vrednost valutne pozicije, zlata ali dolžniškega ali lastniškega instrumenta.
a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or, in the case of cross-currency transactions, in two different currencies.
Povratna transakcija
Internal rate of return
operacija, s katero poročevalec kupi (začasni nakup) ali proda (začasna prodaja) sredstva v skladu s pogodbo o začasni prodaji ali izvede kreditne posle z zavarovanjem.
the discount rate at which the accounting value of a security is equal to the present value of the future cash flow.
razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno, če je ta cena višja od nominalne vrednosti.
International Financial Reporting Standards
Pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave
the International Financial Reporting Standards, International Accounting Standards and related interpretations by e.g. the Standing Interpretation Committee and International Financial Reporting Interpretations Committee that are adopted by the European Union.
računovodski pristop, po katerem se poslovni dogodki evidentirajo na datum poravnave.
International securities identification number (ISIN) the number issued by the relevant competent issuing authority.
Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla računovodski pristop, pri katerem se posli evidentirajo na datum transakcije.
Liability
Prisvojitev
a present obligation of an undertaking arising from past events, the settlement of which is expected to result in an outflow from the undertaking of resources embodying economic benefits.
dejanje pridobitve imetništva vrednostnih papirjev, posojil ali drugih sredstev, ki jih je poročevalec prejel kot zavarovanje, kot sredstvo za izvršitev prvotne terjatve.
Longer term refinancing operations
Program avtomatiziranega posojanja vrednostnih papirjev