natgillin/translations-raw huggingface dataset:
Notional non-life and life MCR calculation — Notional MCR floor -life activities
Navedba kode, ki se uporablja pri postavki „Identifikacijska koda izdajatelja/prodajalca/ponudnika“.
This is calculated as 25 % of the notional life SCR including the life capital add-on in accordance with Article 129 (3) of Directive 2009/138/EC.
Navedba vrste transakcije.
Notional non-life and life MCR calculation — Notional Combined MCR — non-life activities
1 – pogojne obveznosti
Notional non-life and life MCR calculation — Notional Combined MCR -life activities
2 – zunajbilančne postavke
This is calculated in accordance with Article 252 (8) of Delegated Regulation (EU) 2015/35.
3 – notranje deljenje stroškov
Notional non-life and life MCR calculation — Absolute floor of the notional MCR — non-life activities
4 – drugo
This is the amount defined in Article 129(1)(d)(i) of Directive 2009/138/EC.
Navedite kodo po ISO 8601 (LLLL-MM-DD) za datum, ko je transakcija/izdaja začela veljati.
Notional non-life and life MCR calculation — Absolute floor of the notional MCR — life activities
Datum začetka veljavnosti sporazuma/pogodbe, ki je podlaga za transakcijo
This is the amount defined in Article 129(1)(d)(ii) Directive 2009/138/EC.
Kjer je relevantno, navedite kodo po ISO 8601 (LLLL-MM-DD) za datum, ko začne veljati transakcija oziroma pogodba, na kateri temeljijo transakcije, če se ta razlikuje od datuma transakcije.
Notional non-life and life MCR calculation — Notional MCR — non-life activities
Če je enak kot datum transakcije, se sporoči datum transakcije.
This is the notional non-life MCR calculated in accordance with Article 252 (2) of Delegated Regulation (EU) 2015/35.
Datum izteka sporazuma/pogodbe, ki je podlaga za transakcijo
Notional non-life and life MCR calculation — Notional MCR — life activities
Kjer je relevantno, navedite kodo po ISO 8601 (LLLL-MM-DD) za datum, ko neha veljati sporazum/pogodba.
This is the notional life MCR calculated in accordance with Article 252 (7) of Delegated Regulation (EU) 2015/35.
Če sporazum/pogodba nima datuma izteka, uporabite „9999–12–31“.
This template, together with S.29.02 to S.29.04, explains the variation of Excess of Assets over Liabilities by reconciling the different sources of movements (please see the five main sources in b) below).
Kjer je relevantno, kratek opis dogodka, ki bi sprožil transakcijo/plačilo/obveznost/nič, npr. dogodek, ki bi privedel do nastanka pogojne obveznosti.
In these templates, creation of value needs to be reported (such as income from investments).
Vrednost transakcije/zavarovanja s premoženjem/jamstva
The content of this template covers:
Vrednost transakcije, danega zavarovanja s premoženjem ali pogojne obveznosti, pripoznane v bilanci stanja po direktivi Solventnost II.
A presentation of all variations in Basic Own fund items during the reporting period.
Vse postavke se poročajo z vrednostjo po direktivi Solventnost II.
It isolates the variation of the Excess of Assets over Liabilities as part of this total variation.
Vendar, kadar vrednost po Solventnosti II ni na voljo (npr. poslovanje zunaj EGP po metodi 2 v enakovrednih režimih ali banke in kreditne institucije), se uporabijo lokalna ali sektorska pravila vrednotenja.
This first analysis is entirely performed based on information also reported in template S.23.01 (year N and N–1).
Najvišja možna vrednost pogojnih obveznosti, ki so vključene v bilanco stanja po Solventnosti II, če je mogoče, ne glede na njihovo verjetnost (tj. prihodnji denarni tokovi, potrebni za poravnavo pogojne obveznosti v obdobju njenega trajanja, diskontirani po ustrezni časovni strukturi netvegane obrestne mere).
A summary of the 5 main sources affecting the variation of the Excess of Assets over Liabilities between the prior and the last reporting periods (cells C0030/R0190 to C0030/R0250):
Vnesite najvišji znesek pogojne obveznosti za tiste pogojne obveznosti, ki niso vključene v bilanco stanja, pripravljeno v skladu z direktivo Solventnost II, ki bi lahko bil pričakovan od ponudnika.
The variation related to investments and financial liabilities — detailed in template S.29.02,
Najvišja vrednost akreditivov/jamstev
The variation related to technical provisions — detailed in templates S.29.03 and S.29.04,
Vsota vseh možnih denarnih tokov, če bi se dogodki, ki aktivirajo jamstva, vsi zgodili v zvezi z jamstvi, ki jih „ponudnik“ (celica C0050) zagotovi „upravičencu“ (celica C0020) za jamčenje poplačila obveznosti podjetja (vključno z akreditivi, nečrpanimi odobrenimi posojili).
The variation of ‘pure’ capital items, which is not directly influenced by the business carried on (e.g., variations in ordinary shares numbers and values); these variations are analysed in detail within template S.23.03;
Ta postavka ne vključuje zneskov, že sporočenih v celicah C0150 in C0160.
Other main variations linked to tax and dividend distribution, namely:
Vrednost zajamčenih sredstev, za katera so prejeta jamstva.
Variation in Deferred Tax position
V tem primeru so lahko relevantna druga lokalna/sektorska načela vrednotenja, kot tista v direktivi Solventnost II.
Other variations not explained elsewhere.
PRILOGA III
Basic Own fund items — Year N
Navodila v zvezi s predlogami za poročanje za skupine
These items do not cover all Basic Own fund items, but only those before adjustments/deductions for:
Ta oddelek se nanaša na začetno, četrtletno in letno predložitev informacij za skupine, omejene sklade, portfelje uskladitvenih prilagoditev in preostali del na ravni skupine.
Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds;
Če je potrebna posebna utemeljitev, se obrazložitev ne predloži v predlogi za poročanje, temveč se zagotovi v okviru dialoga z nacionalnimi pristojnimi organi.
Participations in financial and credit institutions.
13 – se ne poroča, ker se uporablja izključno metoda 2
Basic Own fund items — Year N–1
6 – izvzeto v skladu s členom 254(2)
Participations in financial and credit institutions
Zunajbilančne postavke – Splošno
Basic Own fund items — Variation
S.03.02 – Zunajbilančne postavke – Seznam neomejenih jamstev, ki jih je prejela skupina
Variation between reporting period N and N–1 of own fund items.
S.03.03 – Zunajbilančne postavke – Seznam neomejenih jamstev, ki jih je dala skupina
Excess of assets over liabilities (Variations of Basic Own Funds explained by Variation Analysis Templates)
0 – se ne poroča zaradi drugega razloga (v tem primeru je potrebna posebna utemeljitev)
Variation of excess of assets over liabilities.
7 – ni potrebno, ker ni bilo pomembnih sprememb od četrtletne predložitve podatkov
This item is further assessed in rows R0190 to R0250 and then in templates S.29.02 to S.29.04.
2 – se ne poroča, ker ni uporabljenih ukrepov v zvezi z dolgoročnimi jamstvi in prehodnih ukrepov
Excess of assets over liabilities shall be considered before deductions for Participations in financial and credit institutions.
S.25.01 – Zahtevani solventnostni kapital – Za skupine, ki uporabljajo standardno formulo
Variation of own shares included as assets on the balance sheet.
S.25.02 – Zahtevani solventnostni kapital – Za skupine, ki uporabljajo standardno formulo in delni notranji model
Variation of foreseeable dividends, distributions and charges.
S.25.03 – Zahtevani solventnostni kapital – Za skupine, ki uporabljajo popoln notranji model
Variation of other basic own fund items.
2 – se ne poroča, ker ni namenskih družb za zavarovanja
Variation of restricted own fund items due to ring fencing and matching.
S.32.01 – Podjetja v okviru skupine
Total variation of Reconciliation Reserve.
S.33.01 – Zahteve za zavarovalnice in pozavarovalnice na ravni posamezne zavarovalnice oziroma pozavarovalnice
Variations in the Excess of assets over liabilities explained by variations in investments and financial liabilities (for instance variations in value in the period, financial revenues, etc.)
S.34.01 – Drugi regulirani in neregulirani finančni subjekti, vključno z zahtevami na ravni posameznih zavarovalnih holdingov in mešanih zavarovalnih holdingov
Variations in the Excess of assets over liabilities explained by variations in technical provisions (for instance provision reversals or new earned premiums, etc.).
2 – se ne poroča, ker v okviru skupine ni ne(po)zavarovalnih poslov
This amount explains the part of the variation of Excess of Assets over Liabilities due to movements in ‘pure’ capital items, such as Ordinary share capital (gross of own shares), Preference shares, Surplus funds.
S.35.01 – Prispevek k zavarovalno-tehničnim rezervacijam na ravni skupine
Variations in Deferred Tax position
2 – se ne poroča, ker ni transakcij znotraj skupine v zvezi s kapitalskimi instrumenti, dolgom in prenosi sredstev
Variations in the Excess of assets over liabilities explained by variation of deferred tax assets and deferred tax liabilities
2 – se ne poroča, ker ni transakcij znotraj skupine v zvezi z deljenjem stroškov, pogojnimi obveznostmi, zunajbilančnimi in drugimi postavkami
Income tax of the reporting period
S.37.01 – Koncentracija tveganja
Amount of corporate tax of the reporting period, as stated in the financial statements of the reporting period.
2 – ni potrebno v skladu s pragom, ki da določi nadzornik skupine
Amount of dividend distributed during the reporting period, as stated in the financial statements of the reporting period.
Ta oddelek se nanaša na začetno, četrtletno in letno predložitev informacij za skupine.
The remaining variations in the excess of assets over liabilities.
Zakonito ime udeležene zavarovalnice ali pozavarovalnice ali zavarovalnega holdinga ali mešanega finančnega holdinga na čelu zavarovalniške ali pozavarovalniške skupine.
This template focuses on changes in the Excess of Assets over Liabilities due to investments and financial liabilities.
Biti mora dosledno uporabljeno v različnih predlogah.
The scope of this template:
Identifikacijska koda udeleženega podjetja po naslednjem prednostnem vrstnem redu:
i.
Vrsta identifikacijske kode, ki se uporablja za postavko „Identifikacijska koda skupine“.
Includes liabilities position of derivatives (as investments);
Navedite ISO 3166-1 alfa-2 kodo države nadzornika skupine.
Includes Own shares;
Informacije o podskupini
Includes Financial liabilities (comprising subordinated liabilities);
Navedite, ali so informacije povezane s podskupino v skladu s členom 216 Direktive 2009/138/ES.
Excludes assets held for unit–linked and index–linked funds;
1 – ni informacij o podskupini
v. Excludes property held for own use.
2 – informacije o podskupini
For all these items, the template covers the investments held at closing date of the prior reporting period (N–1) and the investments acquired/issued during the reporting period (N).
1 – mednarodni standardi računovodskega poročanja (MSRP)
With regards to assets held for unit linked and index linked funds, the adjustment on basic own funds related to valuation is taken into account in template S.29.03.
2 – lokalna splošno sprejeta računovodska načela (GAAP)
The difference between template S.29.02 (last table) and information in template S.09.01 is the inclusion of the revenue from own shares and the exclusion of unit linked.
Navedite metodo, ki se uporablja za izračun zahtevanega solventnostnega kapitala na ravni skupine.
The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to investments, considering:
Navedite, ali skupina pri poročanju zneskov uporablja parametre, ki so specifični za skupino.
i.
1 – za skupino specifični parametri se uporabljajo
Movements in valuation with an impact on the Excess of Assets over Liabilities (e.g. realised gains and losses from sales, but also valuation differences);
2 – za skupino specifični parametri se ne uporabljajo
Revenues triggered by investments;
Navedite, ali skupina poroča dejavnosti po omejenih skladih.
Expenses related to investments (including interest charges on financial liabilities.).
Navedba metode za izračun solventnosti skupine.
Valuation movements on investments, including:
1 – uporablja se izključno metoda 1
For those assets kept in the portfolio, the difference between Solvency II values at the end of the reporting period (N) and at the beginning of the Year (N–1);
2 – uporablja se izključno metoda 2
For those investments divested between the two reporting periods (including where an asset was acquired during the reporting period), the difference between the selling price and the Solvency II value as at the last reporting period (or, in case of investments acquired during the period, the acquisition cost value);
3 – uporablja se kombinacija metod 1 in 2
For those assets acquired during the reporting period and still held at the end of the reporting period, the difference between the closing Solvency II value and the acquisition cost/value.
Navedite, ali skupina pri poročanju zneskov uporablja uskladitvene prilagoditve.
It shall include amounts relative to derivatives regardless of derivatives being an asset or a liability.
1 – uskladitvene prilagoditve se uporabljajo
It shall not include amounts reported in ‘Investment revenues — R0040’ and ‘Investments expenses including Interest charges on subordinated and financial liabilities — R0050’.
Navedite, ali skupina pri poročanju zneskov uporablja prilagoditve za nestanovitnost.
Same as for cell C0010/R0010, but for own shares.
Navedite, ali skupina pri poročanju zneskov uporablja prehodno prilagoditev ustrezne časovne strukture netvegane obrestne mere.
Valuation movements on financial liabilities and subordinated liabilities, including:
Navedite, ali skupina pri poročanju zneskov uporablja prehodni odbitek pri zavarovalno-tehničnih rezervacijah.
For those financial and subordinated liabilities issued prior to the reporting period and not redeemed, the difference between Solvency II values at the end of the reporting period (N) and at the beginning of the reporting period (N–1);
1 – prehodni ukrep glede zavarovalno-tehničnih rezervacij se uporablja
For those financial and subordinated liabilities redeemed between the reporting period, the difference between the redemption price and the Solvency II value as at the end of the last reporting period;
2 – prehodni ukrep glede zavarovalno-tehničnih rezervacij se ne uporablja
For those financial and subordinated liabilities issued during the reporting period and not redeemed during the period, the difference between the closing Solvency II value and issuance price.
S.01.03 – Osnovne informacije – Omejeni skladi in portfelji uskladitvenih prilagoditev
Investment Revenues
Ta oddelek se nanaša na začetno in letno predložitev informacij za skupine.
Includes dividends, interests, rents and other revenues, due to investments within scope of this template.
Navedejo se vsi omejeni skladi in portfelji uskladitvenih prilagoditev ne glede na to, ali so pomembni za namene predložitve informacij.
Investments expenses including interest charges on subordinated and financial liabilities
Za poročanje skupin morajo biti izpolnjene naslednje posebne zahteve:
Investments expenses including interest charges on subordinated and financial liabilities, including:
te informacije se uporabljajo, kadar se uporablja metoda 1, kot je opredeljena v členu 230 Direktive Solventnost II, izključno ali v kombinaciji z metodo 2, kot je opredeljena v členu 233 Direktive Solventnost II;
Investment management expenses — related to ‘Investments (other than assets held for index–linked and unit–linked contracts)’ and to ‘Own shares’;
če se uporablja kombinacija metod, se te informacije predložijo samo za del skupine, izračunan z metodo 1, kot je opredeljena v členu 230 Direktive Solventnost II; in
Interest charges on financial and subordinated liabilities related to ‘Financial liabilities other than debts owed to credit institutions’ as well as ‘Debts owed to credit institutions’ and ‘Subordinated liabilities’.
te informacije se ne uporabljajo za skupine, kadar se uporablja izključno metoda 2, kot je opredeljena v členu 233 Direktive Solventnost II.
Those expenses and charges correspond to the ones recorded and recognised on an accrual basis at the end of the period.
Zakonito ime podjetja, ki spada v okvir nadzora skupine, ki ima v posesti omejeni sklad/portfelj uskladitvenih prilagoditev.
Variation in Excess of Assets over Liabilities explained by investments and financial liabilities management
identifikator pravnih subjektov (LEI)
Total of variation in Excess of Assets over Liabilities explained by investments and financial liabilities management.
Če podjetje uporabi možnost „Posebna koda“, se upošteva naslednje:
Amount of dividends earned over the reporting period, excluding any dividends from assets held for unit–linked and index–linked funds, or property held for own use).
za (po)zavarovalnice iz EGP, ki spadajo v okvir nadzora skupine: identifikacijska koda, ki se uporablja na lokalnem trgu in jo dodeli nadzorni organ podjetja;
The same definition as in S.09.01 shall apply (except for the scope of investments to consider).
za podjetja zunaj EGP in neregulirana podjetja, ki spadajo v okvir nadzora skupine, identifikacijsko kodo zagotovi skupina.
Amount of interest earned over the reporting period excluding any interests from assets held for unit–linked and index–linked funds, or property held for own use).
Pri dodeljevanju identifikacijske kode posameznemu podjetju, ki je zunaj EGP ali ni regulirano, se dosledno uporablja naslednji format:
Amount of rent earned over the reporting period excluding any rent from Assets held for unit–linked and index–linked funds, or property held for own use).
Vrsta identifikacijske kode, ki se uporablja za postavko „Identifikacijska koda podjetja“.
Amount of other investments income received and accrued at the end of the reporting year.
Številka sklada/portfelja
Applicable to other investment income not considered in cells C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending fees, commitment fees etc, excluding the ones from assets held for unit–linked & index–linked funds, or property held for own use).
Številka, ki jo določi podjetje in ustreza edinstveni številki, pripisani vsakemu omejenemu skladu in portfelju uskladitvenih prilagoditev.
This template focuses on changes in the Excess of Assets over Liabilities due to technical provisions (TP).
Ta oddelek se nanaša na začetno, četrtletno in letno predložitev informacij za skupine, omejene sklade in preostali del.
The scope of technical provisions includes risks captured through Best Estimate (BE) and Risk margin, and those captured through TP calculated as a whole.
Ta predloga je relevantna, kadar se uporablja metoda 1 (računovodska metoda, ki temelji na konsolidaciji), in sicer sama ali v kombinaciji z metodo 2 (metoda odbitkov in združevanja).
As regards the order of calculation in the table ‘breakdown of Variation in Best Estimate’, presentation of the order is not deemed prescriptive as to the order in which the calculation is performed, as long as the content of the different cells indeed reflect the purpose and definition of these cells.
Deleži v povezanih podjetjih, ki niso konsolidirani po posameznih vrsticah v skladu s členom 335(1)(a), (b) ali (c) Delegirane uredbe (EU) 2015/35, vključno z deleži v povezanih podjetjih, ki so vključeni z metodo 2, kadar se uporablja kombinacija metod, se vključijo v postavko „Deleži v povezanih podjetjih, vključno z udeležbami“.
The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to technical provisions, considering:
Predloga SR.02.01 se uporablja le v zvezi z omejenimi skladi/portfelji uskladitvenih prilagoditev iz podjetij, konsolidiranih v skladu s členom 335(1)(a), (b) in (c) Delegirane uredbe (EU) 2015/35, kadar se uporablja metoda 1 (računovodska metoda, ki temelji na konsolidaciji), in sicer sama ali v kombinaciji z metodo 2 (metoda odbitkov in združevanja).
Changes in TP captions;
Kar zadeva stolpec „Vrednost v skladu z obveznimi računovodskimi izkazi“ (C0020), so metode pripoznavanja in vrednotenja tiste, ki jih skupine uporabljajo v obveznih računovodskih izkazih v skladu z lokalnimi splošno sprejetimi računovodskimi načeli ali v skladu z MSRP, če so ti sprejeti kot lokalna splošno sprejeta računovodska načela.
Changes in technical flows of the period;
Ta stolpec je avtomatično obvezen.
A detailed breakdown of the variation of Best Estimate — gross of reinsurance by sources of changes (such as new business, changes in assumptions, experience, etc.).
V posebnih primerih, ko skupina ne pripravlja obveznih računovodskih izkazov v skladu z lokalnimi splošno sprejetimi načeli ali MSRP, se o specifični situaciji posvetuje z nadzornikom skupine.
Of which the following breakdown of Variation in Best Estimate — analysis per UWY if applicable — Gross of reinsurance
To številko določi skupina in mora ves čas ostati dosledna in skladna s številkami sklada/portfelja, ki se poročajo v drugih predlogah.
Amount of Best Estimate — gross of reinsurance — as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.
prenosa neporabljenih davčnih izgub v naslednja obdobja in/ali
Amount of adjustment to opening Best Estimate due to elements, other than changes in perimeter that led to restate the opening BE.
prenosa neporabljenih davčnih dobropisov v prihodnja obdobja.
Shall essentially concern changes in models (in case models are used) for correction of the model and other modifications.
Opredmetena sredstva, ki so namenjena stalni uporabi, in nepremičnine, ki jih ima skupina v posesti za lastno uporabo.
It shall not concern changes in assumptions.
Udeležbe, kot so opredeljene v členu 13(20), ter deleži v povezanih podjetjih iz člena 212(1)(b) Direktive 2009/138/ES.
These cells are expected to be mostly applicable for Life business.
Deleži v povezanih podjetjih, vključno z udeležbami na ravni skupine, vključujejo:
Amount of adjustment to opening Best Estimate related to changes in perimeter of the portfolio like sales of (part of) portfolio and purchases.
deleže v povezanih zavarovalnicah ali pozavarovalnicah, zavarovalnih holdingih ali mešanih finančnih holdingih, ki pa niso hčerinska podjetja, v skladu s členom 335(1)(d) Delegirane uredbe (EU) 2015/35;
This could also concern changes of perimeter due to liabilities evolving to annuities stemming from Non–Life obligations (triggering some changes from Non–Life to Life).
deleže v povezanih podjetjih v drugih finančnih sektorjih, kot je opisano v členu 335(1)(e) Delegirane uredbe (EU) 2015/35;
Amount of adjustment to opening Best Estimate related to foreign exchange variation during the period.
druga povezana podjetja, kot je opisano v členu 335(1)(f) Delegirane uredbe (EU) 2015/35;
In this case the foreign exchange variation is actually meant to be applied to contracts which are taken out in currencies different from the balance sheet currency.
zavarovalnice in pozavarovalnice, zavarovalne holdinge ali mešane finančne holdinge, vključene z metodo odbitkov in združevanja (kadar se uporablja kombinacija metod).
For the calculation, the cash–flows of these contracts contained in the opening Best Estimate are simply converted due to the exchange variation.
C0010–C0020/R0100
This item does not address the impact on the cash–flows of the insurance portfolio induced by re–valuation of year N–1 assets due to foreign exchange variation during year N.
Kar zadeva stolpec „Vrednost v skladu z obveznimi računovodskimi izkazi“ (C0020), se pod postavko sporoči vsota, če ni na voljo delitev med obveznicami.
Best Estimate on risks accepted during the period
Kar zadeva stolpec „Vrednost v skladu z obveznimi računovodskimi izkazi“ (C0020), se postavka ne poroča, če ni na voljo delitev na obveznice, strukturirane produkte in vrednostne papirje, zavarovane s premoženjem.