natgillin/translations-raw huggingface dataset:
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
Predloga 20 se izpolni, če institucija preseže prag iz člena 5.1(a)(iv).
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
Pri geografski razčlenitvi po lokaciji dejavnosti v predlogah 20.1 do 20.3 gre za razlikovanje med ‚domačimi dejavnostmi‘ in ‚nedomačimi dejavnostmi‘.
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
‚Lokacija‘ pomeni državo registracije pravnega subjekta, ki je pripoznal ustrezno sredstvo ali obveznost;
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
pri podružnicah pomeni državo njihovega sedeža.
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
V ta namen ‚domače‘ dejavnosti vključujejo dejavnosti, pripoznane v državi članici, v kateri je institucija.
For financial guarantees received, the “maximum amount of the guarantee that can be considered” is the maximum amount the counterparty could have to pay if the guarantee is called on.
Predloge 20.4 do 20.7 vsebujejo informacije ‚po državah‘ na podlagi sedeža neposredne nasprotne stranke.
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template;
Predložena razčlenitev vključuje izpostavljenosti ali obveznosti v zvezi z rezidenti v vsaki tuji državi, v kateri ima institucija izpostavljenosti.
the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
Izpostavljenosti ali obveznosti pri nadnacionalnih organizacijah se ne dodelijo državi sedeža institucije, ampak geografskemu področju ‚druge države‘.
DERIVATIVES (10 AND 11)
V predlogi 20.4 se ‚bruto knjigovodska vrednost‘ za dolžniške instrumente sporoči v skladu z odstavkom 45 dela 2.
The carrying amount and the notional amount of the derivatives held for trading and the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market (over-the-counter versus organised markets) and type of product.
Za izvedene finančne instrumente in lastniške instrumente je znesek, ki ga je treba sporočiti, knjigovodska vrednost.
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
‚Od tega: nedonosni‘ krediti in druga finančna sredstva se poročajo, kot je opredeljeno v odstavkih 145 do 157 te priloge.
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
Restrukturiranje dolgov vključuje vse ‚dolžniške‘ pogodbe za namene predloge 19, ki so predmet ukrepov prestrukturiranja, kot so opredeljeni v odstavkih 163 do 179 te priloge.
The amount of the host contract is not included in these templates.
Predloga 20.7 se sporoči z razvrstitvijo po oznakah NACE, in sicer ‚po državah‘.
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
Oznake NACE se sporočijo na podlagi prve ravni razčlenjevanja (po ‚področjih‘).
All derivatives shall be classified into the following risk categories:
OPREDMETENA IN NEOPREDMETENA SREDSTVA:
Interest rate Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
SREDSTVA, KI SO PREDMET POSLOVNEGA NAJEMA (21)
This category is restricted to those deals where all the legs are exposed to only one currency's interest rate.
Za namene izračuna praga iz člena 9(e) se opredmetena sredstva, ki jih je institucija (najemodajalec) dala v najem tretjim osebam na podlagi sporazumov, ki se v skladu z ustreznim računovodskim okvirom štejejo za poslovne najeme, delijo s celotnimi opredmetenimi sredstvi.
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
V skladu z MSRP ali združljivimi nacionalnimi splošno sprejetimi računovodskimi načeli se sredstva, ki jih je institucija (najemodajalec) dala v najem tretjim osebam v okviru poslovnih najemov, sporočijo razčlenjena po načinu merjenja.
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
UPRAVLJANJE PREMOŽENJA, SKRBNIŠTVO IN DRUGE STORITVE (22)
Equity Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
Za namene izračuna praga iz člena 9(f) je znesek ‚neto prihodka iz naslova provizij in opravnin‘ absolutna vrednost razlike med ‚prihodkom iz naslova provizij in opravnin‘ ter ‚odhodkom iz naslova provizij in opravnin‘.
Foreign exchange and gold These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
Za enake namene je znesek ‚neto obresti‘ absolutna vrednost razlike med ‚prihodki iz naslova obresti‘ in ‚odhodki iz naslova obresti‘.
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
Prihodki in odhodki iz naslova provizij in opravnin se sporočijo po vrsti dejavnosti.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
V skladu z MSRP ali združljivimi nacionalnimi splošno sprejetimi računovodskimi načeli ta predloga vključuje prihodke in odhodke iz naslova provizij in opravnin, razen:
Gold contracts include all deals involving exposure to that commodity.
zneskov, upoštevanih pri izračunu efektivnih obresti finančnih instrumentov [MSRP 7, 20.(c) člen]; in
Credit Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
zneskov, ki izhajajo iz finančnih instrumentov, merjenih po pošteni vrednosti prek poslovnega izida [MSRP 7, 20.(c).(i) člen].
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
Stroški posla, ki se lahko neposredno pripišejo pridobitvi ali izdaji finančnih instrumentov, ki niso merjeni po pošteni vrednosti prek poslovnega izida, se ne vključijo;
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
ti stroški so del začetne vrednosti pridobitve/izdaje teh instrumentov in se amortizirajo v dobiček ali izgubo do svoje preostale zapadlosti z uporabo efektivne obrestne mere [glej MRS 39, 43. člen].
Commodity These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
Stroški posla, ki se lahko neposredno pripišejo pridobitvi ali izdaji finančnih instrumentov, ki so merjeni po pošteni vrednosti prek poslovnega izida, se vključijo kot del postavke ‚dobički ali izgube iz finančnih sredstev in obveznosti v posesti za trgovanje, neto‘ ali postavke ‚dobički ali izgube iz finančnih sredstev in obveznosti, označenih po pošteni vrednosti prek poslovnega izida, neto‘.
Other These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
Ti stroški niso del začetne vrednosti pridobitve ali izdaje teh instrumentov in se takoj pripoznajo v dobičku ali izgubi.
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Institucije sporočijo prihodke in odhodke iz naslova provizij in opravnin v skladu z naslednjimi merili:
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
‚vrednostni papirji.
Commodities All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Izdaje‘ vključujejo provizije in opravnine, prejete za sodelovanje pri uvedbi ali izdaji vrednostnih papirjev, ki ne izvirajo iz institucije ali jih ni izdala institucija;
Equities With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
‚vrednostni papirji.
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
Naročila za prenos‘ vključujejo provizije in opravnine, ustvarjene s sprejemanjem, prenosom in izvrševanjem naročil za nakup ali prodajo vrednostnih papirjev v imenu strank;
Foreign exchange and gold This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
‚vrednostni papirji.
The “carrying amount” for all derivatives (hedging or trading) is the fair value.
Drugo‘ vključuje provizije in opravnine, ki jih institucija ustvari z opravljanjem drugih storitev v zvezi z vrednostnimi papirji, ki ne izvirajo iz institucije ali jih ni izdala institucija;
Derivatives with a positive fair value (above zero) are “financial assets” and derivatives with a negative fair value (below zero) are “financial liabilities”.
‚kliring in poravnava‘ vključuje prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji) v okviru sodelovanja pri instrumentih v zvezi z nasprotno stranko, kliringom in poravnavo;
The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”).
‚upravljanje premoženja‘, ‚skrbništvo‘, ‚osrednje upravne storitve za kolektivne naložbene podjeme‘, ‚fiduciarni posli‘ ter ‚plačilne storitve‘ vključujejo prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji) pri opravljanju teh storitev;
At the date of initial recognition, a derivative is classified as “financial asset” or “financial liability” according to its initial fair value.
‚strukturirani finančni instrumenti‘ vključujejo provizije in opravnine, prejete za sodelovanje pri uvedbi ali izdaji finančnih instrumentov, razen vrednostnih papirjev, ki izvirajo iz institucije ali jih je izdala institucija;
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”).
‚servisiranje dejavnosti listinjenja‘ na strani prihodkov vključuje prihodke iz naslova provizij in opravnin, ki jih institucija ustvari z opravljanjem storitev servisiranja kreditov, na strani odhodkov pa odhodke iz naslova provizij in opravnin, ki so jih instituciji zaračunali ponudniki storitev kreditiranja;
The “Notional amount” is the gross nominal of all deals concluded and not yet settled at the reference date.
‚prevzete obveznosti iz kreditov‘ in ‚dana finančna poroštva‘ vključujejo znesek, ki je bil pripoznan kot prihodek v zadevnem obdobju ter zajema odplačilo provizij in opravnin za navedene dejavnosti, ki so bile prvotno pripoznane kot ‚druge finančne obveznosti‘;
In particular, the following shall be taken account to determine the notional amount:
‚prejete obveze iz kreditov‘ in ‚prejeta finančna poroštva‘ vključujejo odhodek iz naslova provizij in opravnin, ki ga je institucija pripoznala kot posledico zahteve nasprotne stranke, ki je prevzela obveznost iz kreditov ali dala finančno poroštvo;
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date;
‚drugo‘ vključuje preostale prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji), kot so prihodki (odhodki), ki izhajajo iz ‚drugih obveznosti‘, storitev v zvezi s tujo valuto (kot je zamenjava tujih bankovcev ali kovancev) ali opravljanja (sprejemanja) drugih vrst svetovanj in storitev na podlagi plačila.
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value;
Poslovanje v zvezi z upravljanjem premoženja, funkcijami skrbništva in drugimi storitvami, ki jih opravi institucija, se sporoča na podlagi naslednjih opredelitev:
Swaps:
‚upravljanje premoženja‘ pomeni sredstva, ki pripadajo neposredno strankam, za katere institucija izvaja upravljanje.
The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
‚Upravljanje premoženja‘ se sporoča po vrsti stranke:
Equity and commodity-linked contracts:
kolektivni naložbeni podjemi, pokojninski skladi, portfelji strank, ki se upravljajo na podlagi diskrecijske odločitve, in drugi naložbeni nosilci;
The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
‚Skrbniška sredstva‘ se sporočajo po vrsti stranke, za katero ima institucija sredstva, pri čemer se razlikuje med kolektivnimi naložbenimi podjemi in drugimi;
The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
‚plačilne storitve‘ pomenijo izterjavo plačil v imenu stranke na podlagi dolžniških instrumentov, ki niso pripoznana v bilanci stanja institucije in iz nje ne izvirajo;
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
‚viri strank, ki se razdelijo, ne pa upravljajo‘ pomenijo produkte, ki jih izdajo subjekti zunaj skupine in jih institucija razdeli svojim trenutnim strankam.
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
Ta postavka se sporoča po vrsti produkta;
The column “Notional amount” of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
‚znesek sredstev, vključenih v opravljene storitve‘ pomeni znesek sredstev, v zvezi s katerimi institucija deluje, pri čemer se uporabi poštena vrednost.
Netting among the notional amounts is not allowed.
Kadar institucija opravlja storitve za subjekte, kot so kolektivni naložbeni podjemi in pokojninski skladi, se lahko zadevna sredstva prikažejo po vrednosti, po kateri ti subjekti sporočajo sredstva v svoji bilanci stanja.
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items:
Sporočeni zneski po potrebi vključujejo obračunane obresti.
“OTC options”, “Organised market options”, “Commodity” and “Other”.
DELEŽI V NEKONSOLIDIRANIH STRUKTURIRANIH SUBJEKTIH (30)
The item “of which sold” includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
‚Izkoriščena likvidnostna podpora‘ pomeni vsoto knjigovodske vrednosti kreditov in drugih finančnih sredstev, odobrenih nekonsolidiranim strukturiranim subjektom, in knjigovodske vrednosti dolžniških vrednostnih papirjev v posesti, ki so jih izdali nekonsolidirani strukturirani subjekti.
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the “held for trading” portfolio.
POVEZANE STRANKE (31)
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Institucije sporočijo zneske in/ali posle v zvezi z bilančnimi in zunajbilančnimi izpostavljenostmi, kadar je nasprotna stranka povezana stranka.
Derivatives “held for trading” that meet the definition of “economic hedges” shall be reported separately for each type of risk.
Posli znotraj skupine in neporavnani zneski znotraj skupine se izključijo.
The item “economic hedges” includes those derivatives that are classified as “held for trading” but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
Institucije pod postavko ‚odvisne družbe in drugi subjekti v isti skupini‘ vključijo stanja in posle z odvisnimi družbami, ki niso bili izključene, ker odvisne družbe niso polno konsolidirane z bonitetnim obsegom konsolidacije ali ker so v skladu s členom 19 CRR odvisne družbe zaradi nepomembnosti izključene iz obsega bonitetne konsolidacije ali ker v primeru institucij, ki so del večje skupine, odvisne družbe spadajo pod končni obvladujoči subjekt, in ne pod institucijo.
This item does not include derivatives for proprietary trading.
Pod postavko ‚pridružene družbe in skupni podvigi‘ pa institucije vključijo deleže stanj in poslov s skupnimi podvigi in pridruženimi družbami skupine, ki ji pripada subjekt, in sicer deleže, ki niso bili izključeni z uporabo metode sorazmerne konsolidacije ali kapitalske metode.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Kot ‚prejete obveze iz kreditov, prejeta finančna poroštva in druge prejete obveze‘ se poroča znesek, ki je vsota ‚nominalnega‘ zneska prejetih obvez iz kreditov, ‚najvišjega zavarovanja/finančnega poroštva, ki se lahko upošteva‘ kot prejeto finančno poroštvo, in ‚nominalnega‘ zneska drugih prejetih obvez.
“rest” comprising all other counterparties.
‚dobički ali izgube iz odprave pripoznanja naložb v kapital odvisnih družb, skupnih podvigov in pridruženih družb‘;
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
‚dobički ali izgube iz odprave pripoznanja nefinančnih sredstev, ki niso sredstva v posesti za prodajo‘;
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
‚dobički ali izgube iz nekratkoročnih sredstev in skupin za odtujitev, razvrščenih med sredstva v posesti za prodajo, ki jih ni mogoče razvrstiti kot ustavljeno poslovanje‘, in
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
‚dobički ali izgube po davku iz ustavljenega poslovanja‘.
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
STRUKTURA SKUPINE (40)
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Institucije predložijo natančne informacije o odvisnih družbah, skupnih podvigih in pridruženih družbah na datum poročanja.
As explained in paragraph 50 of this Part, “write-offs” may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Sporočijo se vse odvisne družbe, ne glede na dejavnost, ki jo opravljajo.
“Decreases due to amounts taken against allowances” means decreases in the accumulated amount of allowances due to “write-offs” made during the period because the related debt instruments are considered uncollectible.
Vrednostni papirji, razvrščeni kot‚finančna sredstva v posesti za trgovanje‘, ‚finančna sredstva, označena po pošteni vrednosti prek poslovnega izida‘, ‚za prodajo razpoložljiva finančna sredstva‘ in lastne delnice, tj. delnice same institucije poročevalke, ki jih ima ta v lasti, se izključijo iz obsega te predloge.
“Value adjustments recorded directly to the statement of profit or loss” are “write-offs” made during the period directly against the amount of the related financial asset.
Naslednje informacije se sporočijo ‚po subjektih‘:
COLLATERAL AND GUARANTEES RECEIVED (13)
‚koda LEI‘ pomeni kodo LEI podjetja, v katero se vlaga;
The pledges and guarantees backing the loans and advances shall be reported by type of pledges:
‚koda subjekta‘ pomeni identifikacijsko kodo podjetja, v katero se vlaga.
mortgage loans and other collateralised loans, and by financial guarantees.
Koda subjekta je identifikator vrstice in je enoznačna za vsako vrstico v predlogi 40.1;
The loans and advances shall be broken down by counterparties.
‚ime subjekta‘ pomeni ime podjetja, v katero se vlaga;
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
‚vstopni datum‘ pomeni datum, na katerega je podjetje, v katero se vlaga, vstopilo v ‚obseg skupine‘;
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
‚delniški kapital‘ pomeni celoten znesek kapitala, ki ga izda podjetje, v katero se vlaga, na referenčni datum;
For reporting loans and advances according to the type of pledge the following definitions shall be used:
‚lastniški kapital podjetja, v katero se vlaga‘, ‚bilančna vsota podjetja, v katero se vlaga‘ in ‚dobiček (ali izguba) podjetja, v katero se vlaga‘ vključujejo zneske navedenih postavk iz zadnjih računovodskih izkazov podjetja, v katero se vlaga;
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;
‚sedež podjetja, v katero se vlaga‘ pomeni državo sedeža podjetja, v katero se vlaga;