natgillin/translations-raw huggingface dataset:
securitisations
Poštena vrednost dolžniških vrednostnih papirjev institucije poročevalke, ki so obremenjeni glede na opredelitev obremenitve sredstev.
Debt securities held by the reporting institution that are securitisations as defined in Article 4(61) of Regulation (EU) No 575/2013.
Poštena vrednost finančnega instrumenta je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v rednem poslu med udeleženci na trgu na datum merjenja.
Debt securities held by the reporting institution which are issued by general governments.
(Glej MSRP 13 – Merjenje poštene vrednosti.)
Debt securities held by the reporting institution issued by financial corporations as defined in Annex V, Part I, paragraph 35, points (c) and (d).
Poštena vrednost obremenjenih dolžniških vrednostnih papirjev institucije poročevalke, ki so primerni za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
Debt securities held by the reporting institution issued by non-financial corporations as defined in Annex V, Part I, paragraph 35, point (e).
Knjigovodska vrednost sredstev institucije poročevalke, ki so neobremenjena glede na opredelitev obremenitve sredstev.
Loans and advances, that is, debt instruments held by the reporting institutions that are not securities, other than balances receivable on demand.
Knjigovodska vrednost pomeni vrednost, ki se sporoči na strani sredstev v bilanci stanja.
Loans and advances other than loans on demand that are mortgage loans according to Annex V, part 2, paragraph 41(h).
Knjigovodska vrednost neobremenjenih sredstev institucije poročevalke, ki jih izda kateri koli subjekt v okviru bonitetnega obsega konsolidacije.
Other assets of the reporting institution registered in the balance sheet other than those mentioned in the above rows and different from own debt securities and own debt equity instruments that may not be derecognised from the balance sheet by a non-IFRS institution.
Knjigovodska vrednost neobremenjenih sredstev institucije poročevalke, ki so primerna za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
In this case, own debt instruments shall be included in row 240 of the AE-COL template and own equity instruments excluded from the asset encumbrance reporting.
Institucijam poročevalkam, ki ne morejo dejansko ugotoviti primernosti centralne banke za postavko, na primer subjektom, ki delujejo brez jasne opredelitve sredstev, primernih za repo posel s centralno banko, ali ki nimajo dostopa do stalno delujočega trga za repo posle s centralno banko, ni treba sporočiti zneska za zadevno postavko, kar pomeni, da lahko polje pustijo prazno.
Instructions concerning specific columns
MSRP 13 in člen 8 Direktive 2013/34/EU za institucije, ki ne uporabljajo MSRP.
Columns
Poštena vrednost dolžniških vrednostnih papirjev institucije poročevalke, ki so neobremenjeni glede na opredelitev obremenitve sredstev.
Carrying amount of the assets held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Poštena vrednost finančnega instrumenta je cena, ki bi se prejela za prodajo sredstva ali plačala za prenos obveznosti v rednem poslu med udeleženci na trgu na datum merjenja.
Carrying amount means the amount reported in the asset side of the balance sheet.
Poštena vrednost neobremenjenih dolžniških vrednostnih papirjev institucije poročevalke, ki so primerni za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
Carrying amount of encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Za zavarovanje s premoženjem, ki ga prejme institucija poročevalka, in izdane lastne dolžniške vrednostne papirje, razen lastnih kritih obveznic ali finančnih instrumentov, zavarovanih z zastavo premoženja, je kategorija ‚neobremenjenih sredstev‘ razdeljena na ‚sredstva, ki se lahko obremenijo‘ ali bi lahko bila primerna za obremenitev, in ‚sredstva, ki jih ni mogoče obremeniti‘.
central bank eligible
Sredstva, ‚ki jih ni mogoče obremeniti‘, vključujejo sredstva, ki so prejeta kot zavarovanje s premoženjem, pri čemer institucija poročevalka zavarovanja s premoženjem ne sme prodati ali ponovno zastaviti, razen v primeru neplačila s strani imetnika zavarovanja s premoženjem.
Carrying amount of encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Izdani lastni dolžniški vrednostni papirji, razen lastnih kritih obveznic ali listinjenj, se ne smejo obremeniti, kadar je prodaja ali ponovno zastavljanje vrednostnih papirjev v posesti kakor koli omejeno.
Reporting institutions that cannot positively establish central bank eligibility for an item, for instance jurisdictions that operate without a clear definition of central bank repo eligible assets or do not have access to continuously functioning central bank repo market, may abstain from reporting the associated amount for that item, i.e. leave the reporting field blank.
Za namene poročanja o obremenitvi sredstev se o vrednostnih papirjih, izposojenih v zameno za nadomestilo, brez zavarovanja z denarnimi sredstvi ali zavarovanja z nedenarnimi sredstvi poroča kot o prejetem zavarovanju s premoženjem.
IFRS 13 and Article 8 of Directive 2013/34/EU of the European Parliament and of the Council [1] for non-IFRS institutions.
Vse kategorije zavarovanja s premoženjem, ki ga prejme institucija poročevalka.
Fair value of the debt securities held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema kredite na odpoklic.
Fair value of a financial instrument, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
(Glej pravno podlago in navodila v zvezi z vrstico 020 predloge AE-ASS.)
(See IFRS 13 Fair Value Measurement.)
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema lastniške instrumente.
Fair value of the encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
(Glej pravno podlago in navodila v zvezi z vrstico 030 predloge AE-ASS.)
Carrying amount of the assets held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema dolžniške vrednostne papirje.
Carrying amount means the amount reported in the asset side of the balance sheet.
(Glej pravno podlago in navodila v zvezi z vrstico 040 predloge AE-ASS.)
Carrying amount of non-encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema krite obveznice.
Carrying amount of non-encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
(Glej pravno podlago in navodila v zvezi z vrstico 050 predloge AE-ASS.)
Reporting institutions that cannot positively establish central bank eligibility for an item, for instance jurisdictions that operate without a clear definition of central bank repo eligible assets or do not have access to continuously functioning central bank repo market, may abstain from reporting the associated amount for that item, i.e. leave the reporting field blank.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema listinjenja.
IFRS 13 and Article 8 of Directive 2013/34/EU for non-IFRS institutions.
(Glej pravno podlago in navodila v zvezi z vrstico 060 predloge AE-ASS.)
Fair value of the debt securities held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema dolžniške vrednostne papirje, ki jih izda sektor država.
Fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
(Glej pravno podlago in navodila v zvezi z vrstico 070 predloge AE-ASS.)
Fair value of the non-encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema dolžniške vrednostne papirje, ki jih izdajo finančne družbe.
For the collateral received by the reporting institution and the own debt securities issued other than own covered bonds or ABSs, the category of “non-encumbered” assets is split between those “available for encumbrance” or potentially eligible to be encumbered and those “non-available for encumbrance”.
(Glej pravno podlago in navodila v zvezi z vrstico 080 predloge AE-ASS.)
Assets are “non-available for encumbrance” when they have been received as collateral and the reporting institution is not permitted to sell or re-pledge the collateral, except in the case of a default by the owner of the collateral.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema dolžniške vrednostne papirje, ki jih izdajo nefinančne družbe.
Own debt securities issued other than own covered bonds or securitisations are non-available for encumbrance when there is any restriction in the terms of the issuance to sell or re-pledge the securities held.
(Glej pravno podlago in navodila v zvezi z vrstico 090 predloge AE-ASS.)
For the purpose of the asset encumbrance reporting, securities borrowed in exchange for a fee without providing cash-collateral or non-cash collateral are reported as collateral received.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka ter ki zajema kredite in druga finančna sredstva, razen kreditov na odpoklic.
All classes of collateral received by the reporting institution.
(Glej pravno podlago in navodila v zvezi z vrstico 100 predloge AE-ASS.)
Collateral received by the reporting institution that comprises loans on demand.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka in zajema druga sredstva.
(See legal references and instructions regarding row 020 of the AE-ASS template.)
(Glej pravno podlago in navodila v zvezi z vrstico 120 predloge AE-ASS.)
Collateral received by the reporting institution that comprises equity instruments.
Izdani lastni dolžniški vrednostni papirji, ki jih zadrži institucija poročevalka in niso izdane lastne krite obveznice ali izdana lastna listinjenja.
(See legal references and instructions regarding row 030 of the AE-ASS template.)
Ker zadržani ali začasno odkupljeni izdani lastni dolžniški vrednostni papirji v skladu z 42. členom MRS 39 zmanjšujejo povezane finančne obveznosti, ti vrednostni papirji niso vključeni v kategorijo sredstev institucije poročevalke (vrstica 010 predloge AE-ASS).
Collateral received by the reporting institution that comprises debt securities.
Lastni dolžniški vrednostni papirji, za katere institucija, ki ne uporablja MSRP, ne sme odpraviti pripoznanja, so vključeni v to vrstico.
(See legal references and instructions regarding row 040 of the AE-ASS template.)
O izdanih lastnih kritih obveznicah ali izdanih lastnih listinjenjih se ne poroča v tej kategoriji, saj se za te primere uporabljajo druga pravila, da se prepreči dvojno štetje:
Collateral received by the reporting institution that comprises covered bonds.
Če so lastni dolžniški vrednostni papirji zastavljeni, se znesek kritnega premoženja/osnovnih sredstev, s katerim se krijejo ti zadržani in zastavljeni vrednostni papirji, vpiše v predlogo AE-ASS kot obremenjeno sredstvo.
(See legal references and instructions regarding row 050 of the AE-ASS template.)
Če lastni dolžniški vrednostni papirji še niso zastavljeni, se znesek kritnega premoženja/osnovnih sredstev, s katerim se krijejo ti zadržani in še nezastavljeni vrednostni papirji, vpiše v predloge AE-ASS kot neobremenjeno sredstvo.
Collateral received by the reporting institution that comprises securitisations.
Dodatne informacije o tej drugi vrsti še nezastavljenih lastnih dolžniških vrednostnih papirjev (osnovna sredstva, poštena vrednost in primernost sredstev, ki se lahko obremenijo, ter nominalna vrednost sredstev, ki se ne smejo obremeniti) se vpišejo v predlogo AE-NPL.
(See legal references and instructions regarding row 060 of the AE-ASS template.)
Vsa sredstva institucije poročevalke, vpisana v njeno bilanco stanja, vse kategorije zavarovanja s premoženjem, ki ga prejme institucija poročevalka, ter izdani lastni dolžniški vrednostni papirji, ki jih zadrži institucija poročevalka, razen izdanih lastnih kritih obveznic ali izdanih lastnih listinjenj.
Collateral received by the reporting institution that comprises debt securities issued by general governments.
Poštena vrednost prejetega zavarovanja s premoženjem ali izdanih lastnih dolžniških vrednostnih papirjev, ki jih ima/jih zadrži institucija poročevalka ter so obremenjeni glede na opredelitev obremenitve sredstev.
(See legal references and instructions regarding row 070 of the AE-ASS template.)
Poštena vrednost prejetega obremenjenega zavarovanja s premoženjem ali izdanih lastnih dolžniških vrednostnih papirjev, ki jih ima/jih zadrži institucija poročevalka ter jih izda kateri koli drug subjekt v okviru bonitetnega obsega konsolidacije.
Collateral received by the reporting institution that comprises debt securities issued by financial corporations.
Poštena vrednost prejetega obremenjenega zavarovanja s premoženjem ali izdanih lastnih dolžniških vrednostnih papirjev, ki jih ima/jih zadrži institucija poročevalka in so primerni za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
(See legal references and instructions regarding row 080 of the AE-ASS template.)
Poštena vrednost zavarovanja s premoženjem, ki ga prejme institucija poročevalka in ni obremenjeno, vendar se ga lahko obremeni, ker ima institucija poročevalka dovoljenje, da ga proda ali ponovno zastavi, če imetnik zavarovanja s premoženjem poravna svojo obveznost.
Collateral received by the reporting institution that comprises debt securities issued by non-financial corporations.
Vključuje tudi pošteno vrednost izdanih lastnih dolžniških vrednostnih papirjev, razen lastnih kritih obveznic ali listinjenj, ki niso obremenjena, vendar se lahko obremenijo.
(See legal references and instructions regarding row 090 of the AE-ASS template.)
Poštena vrednost prejetega zavarovanja s premoženjem ali izdanih lastnih dolžniških vrednostnih papirjev, razen lastnih kritih obveznic ali vrednostnih papirjev s premoženjskim kritjem, ki se lahko obremenijo in jih izda kateri koli subjekt v okviru bonitetnega obsega konsolidacije.
Collateral received by the reporting institution that comprises loans and advances other than loans on demand.
Poštena vrednost prejetega zavarovanja s premoženjem ali izdanih lastnih dolžniških vrednostnih papirjev, razen lastnih kritih obveznic ali listinjenj, ki se lahko obremenijo in so primerni za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
(See legal references and instructions regarding row 100 of the AE-ASS template.)
Nominalna vrednost zavarovanja s premoženjem, ki ga prejme institucija poročevalka ter je neobremenjeno in se ne sme obremeniti.
Collateral received by the reporting institution that comprises other assets.
Vključuje tudi nominalno vrednost izdanih lastnih dolžniških vrednostnih papirjev, razen lastnih kritih obveznic ali listinjenj, ki jih zadrži institucija poročevalka ter niso obremenjena in se ne smejo obremeniti.
(See legal references and instructions regarding row 120 of the AE-ASS template.)
Lastne krite obveznice in izdani finančni instrumenti, zavarovani z zastavo premoženja, ki še niso bili zastavljeni
Own debt securities issued retained by the reporting institution that are not own covered bonds issued or own securitisations issued.
Da se prepreči dvojno štetje, za lastne krite obveznice in listinjenja, ki jih izda in zadrži institucija poročevalka, velja naslednje pravilo:
As the retained or repurchased own debt securities issued, according to IAS 39.42, decrease the relating financial liabilities, these securities are not included in the category of assets of the reporting institution (row 010 of the AE-ASS template).
Če so navedeni vrednostni papirji zastavljeni, se vrednost kritnega premoženja/osnovnih sredstev, s katerimi so ti kriti, vpiše v predlogo AE-ASS kot obremenjeno sredstvo.
Own debt securities that may not be derecognised from the balance sheet by a non-IFRS institution shall be included in this row.
V primeru zastave lastnih kritih obveznic in listinjenj je vir financiranja nov posel, v katerem so listinjenja zastavljena (financiranje s strani centralne banke ali druga vrsta zavarovanega financiranja), in ne prvotna izdaja kritih obveznic ali listinjenj.
Own covered bonds issued or own securitisations issued are not reported in this category since different rules apply to those cases to avoid double counting:
Če navedeni vrednostni papirji še niso zastavljeni, se vrednost kritnega premoženja/osnovnih sredstev, s katerimi so ti vrednostni papirji kriti, vpiše v predlogo AE-ASS kot neobremenjeno sredstvo.
where the own debt securities are pledged, the amount of the cover pool/underlying assets that are backing those securities retained and pledged is reported in the AE-ASS template as encumbered assets;
Izdane lastne krite obveznice in listinjenja, ki jih institucija poročevalka zadrži in niso obremenjeni.
where the own debt securities are not yet pledged, the amount of the cover pool/underlying assets that are backing those securities retained and not yet pledged is reported in the AE-ASS templates as non-encumbered assets.
Izdane lastne krite obveznice, ki jih institucija poročevalka zadrži in niso obremenjene.
Additional information about this second type of own debt securities not yet pledged (underlying assets, fair value and eligibility of those available for encumbrance and nominal of those non-available for encumbrance) is reported in the AE-NPL template.
Zadržana izdana listinjenja
All assets of the reporting institution registered in its balance sheet, all classes of collateral received by the reporting institution and own debt securities issued retained by the reporting institution that are not own covered bonds issued or own securitisations issued.
Izdana lastna listinjenja, ki jih institucija poročevalka zadrži in niso obremenjena.
Fair value of the collateral received or own debt securities issued held/retained by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Nadrejene tranše izdanih lastnih listinjenj, ki jih institucija poročevalka zadrži in niso obremenjene.
Fair value of the encumbered collateral received or own debt securities issued held/retained by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Glej člen 4(67) Uredbe (EU) št. 575/2013.
Fair value of the encumbered collateral received or own debt securities issued held/retained by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Vmesne tranše izdanih lastnih listinjenj, ki jih institucija poročevalka zadrži in niso obremenjene.
Fair value of the collateral received by the reporting institution that are non-encumbered but are available for encumbrance since the reporting institution is permitted to sell or re-pledge it in absence of default by the owner of the collateral.
Vse tranše, ki niso nadrejene tranše, tj. zadnje, ki krijejo izgube, ali tranše prve izgube, se štejejo za vmesne tranše.
It also includes the fair value of own debt securities issued, other than own covered bonds or securitisations that are non-encumbered but available for encumbrance.
Prva izguba
Fair value of collateral received or own debt securities issued other than own covered bonds or asset-backed securities available for encumbrance that are issued by any entity within the prudential scope of consolidation.
Tranše prve izgube izdanih lastnih listinjenj, ki jih institucija poročevalka zadrži in niso obremenjene.
Fair value of collateral received or own debt securities issued other than own covered bonds or securitisations available for encumbrance which are eligible for operations with those central banks to which the reporting institution has access.
Navodila za posamezne stolpce
Nominal amount of the collateral received held by the reporting institution that are non-encumbered and non-available for encumbrance.
Knjigovodska vrednost kritnega premoženja/osnovnih sredstev, ki krijejo lastne krite obveznice in lastna listinjenja, ki so zadržani in še niso zastavljeni.
It also includes the nominal amount of the own debt securities issued other than own covered bonds or securitisations retained by the reporting institution that are non-encumbered and also non-available for encumbrance.
Poštena vrednost lastnih kritih obveznic in lastnih listinjenj, ki so zadržani in so neobremenjeni, vendar se lahko obremenijo.
Own covered bonds and ABSs issued and not yet pledged
Od tega:
To avoid double counting, the following rule applies in relation to own covered bonds and securitisations issued and retained by the reporting institution:
Poštena vrednost zadržanih lastnih kritih obveznic in lastnih listinjenj, ki izpolnjujejo vse naslednje pogoje:
where those securities are pledged, the amount of the cover pool/underlying assets that are backing them shall be reported in the AE-ASS template as encumbered assets.
niso obremenjeni;
The source of funding in the event of pledging own covered bonds and securitisations is the new transaction in which the securities are being pledged (central bank funding or other type of secured funding) and not the original issuance of covered bonds or securitisations;
se lahko obremenijo;
where those securities are not yet pledged, the amount of the cover pool/underlying assets that are backing those securities shall be reported in the AE-ASS template as non-encumbered assets.
so primerni za posle s centralnimi bankami, do katerih ima dostop institucija poročevalka.
Own covered bonds and securitisations issued that are retained by the reporting institution and not encumbered.
Nominalna vrednost izdanih lastnih dolžniških vrednostnih papirjev, ki se ne smejo obremeniti
Own covered bonds issued that are retained by the reporting institution and not encumbered.
Nominalna vrednost lastnih kritih obveznic in lastnih listinjenj, ki so zadržani ter niso obremenjeni in se tudi ne smejo obremeniti.
Retained securitisations issued
V tej predlogi so navedene informacije o pomembnosti različnih virov obremenitve za institucijo poročevalko, vključno z viri obremenitve brez povezanih financiranj kot obveznosti iz kreditov ali prejeta finančna jamstva in posojanja vrednostnih papirjev z zavarovanjem z nedenarnimi sredstvi
Own securitisations issued that are retained by the reporting institution and not encumbered.
Skupna vrednost sredstev in prejetega zavarovanja s premoženjem v predlogah AE-ASS in AE-COL je v skladu z naslednjim validacijskim pravilom:
Senior tranches of the own securitisations issued that are retained by the reporting institution and not encumbered.
Knjigovodska vrednost izbranih zavarovanih finančnih obveznosti institucije poročevalke, če te obveznosti povzročajo obremenitev sredstev za zadevno institucijo.
See Article 4(67) of Regulation (EU) No 575/2013.
Knjigovodska vrednost zavarovanih izvedenih finančnih instrumentov institucije poročevalke, ki so finančne obveznosti, tj. z negativno pošteno vrednostjo, če ti izvedeni finančni instrumenti povzročajo obremenitev sredstev za zadevno institucijo.