natgillin/translations-raw huggingface dataset:
‘Eurosystem accounting and financial reporting purposes’ means the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute of the ESCB;
„računovodski nameni in nameni finančnega poročanja Eurosistema“ pomenijo namene, za katere ECB pripravlja računovodske izkaze iz Priloge I v skladu s členoma 15 in 26 Statuta ESCB;
‘reporting entity’ means the ECB or an NCB;
„poročevalec“ pomeni ECB ali NCB;
‘banknote allocation key’ means the percentages that result from taking into account the ECB's share in the total euro banknote issue and applying the subscribed capital key to the NCBs' share in such total, under Decision ECB/2010/29 [2];
„ključ za razdelitev bankovcev“ pomeni odstotke, dobljene tako, da se upošteva delež ECB v celotni izdaji eurobankovcev in delež NCB v tej celoti pomnoži s ključem za vpis kapitala, v skladu s Sklepom ECB/2010/29 [2];
‘consolidation’ means the accounting process whereby the financial figures of various separate legal entities are aggregated as though they were one entity;
„konsolidacija“ pomeni računovodski proces, s katerim se finančni podatki več različnih pravnih subjektov združijo, kakor da pripadajo enemu subjektu;
‘credit institution’ means either: (a) a credit institution within the meaning of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council [3], that is subject to supervision by a competent authority; or (b) another credit institution within the meaning of Article 123(2) of the Treaty that is subject to scrutiny of a standard comparable to supervision by a competent authority.
„kreditna institucija“ pomeni: (a) kreditno institucijo v smislu člena 4(1) Uredbe (EU) št. 575/2013 Evropskega parlamenta in Sveta [3], ki je pod nadzorom pristojnega organa, ali (b) drugo kreditno institucijo v smislu člena 123(2) Pogodbe, ki je predmet pregleda, ki je po standardu primerljiv nadzoru pristojnega organa.
Definitions of other technical terms used in this Guideline are attached as Annex II.
Opredelitve drugih tehničnih pojmov, ki se uporabljajo v tej smernici, so navedene v Prilogi II.
This Guideline's scope of application shall be limited to the Eurosystem accounting and financial reporting regime laid down by the Statute of the ESCB.
Področje uporabe te smernice je omejeno na ureditev računovodstva in finančnega poročanja Eurosistema, ki jo določa Statut ESCB.
As a consequence, it shall not apply to NCBs' national reports and financial accounts.
Posledično se ne uporablja za nacionalna poročila in računovodske izkaze NCB.
In order to achieve consistency and comparability between the Eurosystem and national regimes, it is recommended that NCBs should, to the extent possible, follow the rules set out in this Guideline for their national reports and financial accounts.
Da bi dosegli skladnost in primerljivost med ureditvijo Eurosistema in nacionalnimi ureditvami, se priporoča, da NCB, kolikor je mogoče, upoštevajo pravila, določena v tej smernici, za svoja nacionalna poročila in računovodske izkaze.
The following qualitative characteristics shall apply:
Uporabljajo se naslednje kakovostne značilnosti:
economic reality and transparency: the accounting methods and financial reporting shall reflect economic reality, be transparent and respect the qualitative characteristics of understandability, relevance, reliability and comparability.
ekonomska realnost in preglednost: računovodske metode in finančno poročanje odsevajo ekonomsko realnost, so pregledne in upoštevajo kakovostne značilnosti razumljivosti, ustreznosti, zanesljivosti in primerljivosti.
Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form;
Transakcije se evidentirajo in prikažejo v skladu z njihovo vsebino in ekonomsko realnostjo in ne samo v skladu z njihovo pravno obliko;
In the context of this Guideline, this implies that unrealised gains shall not be recognised as income in the profit and loss account, but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
V okviru te smernice to pomeni, da se nerealizirani dobiček v izkazu poslovnega izida ne priznava kot prihodek, temveč se evidentira neposredno na računu prevrednotenja, in da se nerealizirana izguba ob koncu leta izkaže v izkazu poslovnega izida, če presega predhodne prihodke prevrednotenja, evidentirane na ustreznem računu prevrednotenja.
Hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account shall be inconsistent with the assumption of prudence;
Skrite rezerve ali namerno napačno navajanje postavk v bilanci stanja in v izkazu poslovnega izida niso skladni s predpostavko previdnosti;
materiality: deviations from the accounting rules, including those affecting the calculation of the profit and loss accounts of the individual NCBs and of the ECB, shall only be allowed if they can be reasonably considered as immaterial in the overall context and presentation of the reporting entity's financial accounts;
pomembnost: odstopanja od računovodskih pravil, vključno s tistimi, ki vplivajo na izračun izkazov poslovnega izida posameznih NCB in ECB, so dovoljena samo, če se lahko zanje utemeljeno šteje, da so v celotnem okviru in predstavitvi računovodskih izkazov poročevalca nepomembna;
consistency and comparability: the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach within the Eurosystem to ensure comparability of data in the financial statements.
doslednost in primerljivost: merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo dosledno v smislu enotnosti in kontinuiranosti pristopa znotraj Eurosistema, da se zagotovi primerljivost podatkov v računovodskih izkazih.
accruals principle: income and expenses shall be recognised in the accounting period in which they are earned or incurred and not in the period in which they are received or paid;
načelo upoštevanja nastanka poslovnega dogodka: prihodki in stroški se priznajo v obračunskem obdobju, v katerem so zasluženi oziroma povzročeni, in ne v obdobju, v katerem so prejeti oziroma plačani;
post-balance sheet events: assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.
dogodki po datumu bilance stanja: sredstva in obveznosti se prilagodijo glede na dogodke, ki se zgodijo med datumom letne bilance stanja in datumom, ko pristojni organi odobrijo računovodske izkaze, če ti vplivajo na stanje sredstev ali obveznosti na datum bilance stanja.
No adjustment shall be made for assets and liabilities, but disclosure shall be made of those events occurring after the balance sheet date if they do not affect the condition of assets and liabilities at the balance sheet date, but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.
V primeru dogodkov, ki se zgodijo po datumu bilance stanja in ne vplivajo na stanje sredstev in obveznosti na datum bilance stanja, vendar pa so tako pomembni, da bi njihovo nerazkritje lahko vplivalo na zmožnost uporabnikov računovodskih izkazov, da oblikujejo ustrezne ocene in odločitve, se sredstva in obveznosti ne prilagodijo, se pa ti dogodki razkrijejo.
Two different techniques have been developed to implement this approach:
Za izvajanje tega pristopa sta bili pripravljeni dve različni tehniki:
the ‘regular approach’ as set out in Chapters III and IV and Annex III; and
„standardni pristop“, kakor je določen v poglavjih III in IV ter Prilogi III, in
NCBs may use either the economic or the cash/settlement approach to record any specific euro-denominated transactions, financial instruments and related accruals.
Posamezne NCB lahko za evidentiranje posameznih transakcij, finančnih instrumentov in pripadajočih časovnih razmejitev v eurih uporabljajo pristop evidentiranja poslovnih dogodkov na datum sklenitve posla ali pristop evidentiranja poslovnih dogodkov na datum plačila/poravnave.
With the exception of quarter end and year end accounting adjustments and of items disclosed under ‘Other assets’ and ‘Other liabilities’, amounts presented as part of the daily financial reporting for Eurosystem financial reporting purposes shall only show cash movements in balance sheet items.
Razen računovodskih prilagoditev ob koncu četrtletja in ob koncu leta ter postavk, ki so razkrite v rubrikah „druga sredstva“ in „druge obveznosti“, zneski, predstavljeni kot del dnevnega finančnega poročanja za namene finančnega poročanja Eurosistema, prikazujejo samo denarne tokove v postavkah bilance stanja.
At quarter end and year end, the amortisation shall also be included in the carrying value of securities.
Ob koncu četrtletja in ob koncu leta se v knjigovodsko vrednost vrednostnih papirjev vključi tudi amortizacija.
A financial or other asset or liability shall only be recognised in the balance sheet of the reporting entity if all of the following conditions are met:
Finančno ali drugo sredstvo ali obveznost se prizna v bilanci stanja poročevalca samo, če so izpolnjeni vsi naslednji pogoji:
it is probable that any future economic benefit associated with the asset or liability will flow to or from the reporting entity;
verjetno je, da bo katera koli prihodnja ekonomska korist v zvezi s sredstvom ali obveznostjo pritekala k poročevalcu ali od njega odtekala;
substantially all of the risks and rewards associated with the asset or liability have been transferred to the reporting entity;
vsa tveganja in koristi v zvezi s sredstvom ali obveznostjo so bili v bistvenem delu preneseni na poročevalca;
Taking into due consideration the nature of the activities of the NCBs, an NCB may establish a provision for foreign exchange rate, interest rate, credit and gold price risks on its balance sheet.
Ob upoštevanju narave dejavnosti NCB lahko NCB v svoji bilanci stanja oblikuje rezervacije za tveganje deviznega tečaja, obrestno in kreditno tveganje ter tveganje cene zlata.
The NCB shall decide on the size and use of the provision on the basis of a reasoned estimate of the NCB's risk exposure.
NCB odloči o velikosti in uporabi rezervacij na podlagi obrazložene ocene izpostavljenosti NCB tem tveganjem.
For foreign exchange, including on-balance-sheet and off-balance-sheet transactions, revaluation shall take place on a currency-by-currency basis.
Za tuje valute, kar vključuje bilančne in zabilančne transakcije, se prevrednotenje izvaja za vsako valuto posebej.
For securities, revaluation shall take place on a code-by-code basis, i.e. same International Securities Identification Number/type, while any embedded options will not be separated for valuation purposes.
Za vrednostne papirje se prevrednotenje izvaja po posameznih kodah, tj. enaka mednarodna identifikacijska številka vrednostnega papirja/tip, morebitne vgrajene opcije pa se za potrebe vrednotenja ne ločijo.
Revaluation bookings shall be reversed at the end of the next quarter, except for unrealised losses taken to the profit and loss account at the end of the year; any transactions during the quarter shall be reported at transaction prices and rates.
Vknjižbe prevrednotenja se stornirajo ob koncu naslednjega četrtletja, razen nerealizirane izgube, ki se ob koncu leta izkaže v izkazu poslovnega izida; vse transakcije med četrtletjem se poročajo po transakcijskih cenah in tečajih.
A reverse transaction conducted under a repo agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet, while the item that has been provided as collateral shall remain on the assets side of the balance sheet.
Povratna transakcija, ki se opravi v skladu s pogodbo o začasni prodaji, se evidentira kot prejeti zavarovani depozit na strani obveznosti v bilanci stanja, medtem ko postavka, ki predstavlja zavarovanje, ostane na strani sredstev v bilanci stanja.
Securities sold which are to be repurchased under repo agreements shall be treated by the reporting entity, which is required to repurchase them, as if the assets in question were still part of the portfolio from which they were sold.
Prodane vrednostne papirje, ki se ponovno odkupijo v skladu s pogodbami o začasni prodaji, obravnava poročevalec, ki jih mora odkupiti, kakor da so zadevna sredstva še vedno del portfelja, iz katerega so bila prodana.
A reverse transaction conducted under a reverse repo agreement shall be recorded as a collateralised outward loan on the assets side of the balance sheet for the amount of the loan.
Povratna transakcija, ki se opravi v skladu s pogodbo o začasnem nakupu, se evidentira kot dano zavarovano posojilo na strani sredstev v bilanci stanja v višini zneska posojila.
Securities acquired under reverse repo agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the reporting entity lending the funds.
Vrednostni papirji, pridobljeni v skladu s pogodbami o začasnem nakupu, se ne prevrednotijo, morebiten dobiček ali izguba iz tega naslova pa se ne izkaže v izkazu poslovnega izida poročevalca, ki posoja sredstva.
Security lending transactions where collateral is provided in the form of cash shall be accounted for in the same manner as that prescribed for repurchase operations.
Transakcije posojanja vrednostnih papirjev, pri katerih se zavarovanje zagotovi v obliki gotovine, se evidentirajo na enak način, kot je predpisano za posle začasne prodaje.
Security lending transactions where collateral is provided in the form of securities shall only be recorded on the balance sheet where cash:
Transakcije posojanja vrednostnih papirjev, pri katerih se zavarovanje zagotovi v obliki vrednostnih papirjev, se evidentirajo v bilanci stanja samo, kadar:
is exchanged as part of the settlement process; and
se gotovina izmenja kot del postopka poravnave in
remains on an account of either the lender or the borrower.
gotovina ostane na računu tistega, ki posoja ali si izposoja.
The transferee shall show a liability for the retransfer of the securities if in the meantime the securities have been sold.
Prevzemnik izkaže obveznost za povratni prenos vrednostnih papirjev, če so bili vrednostni papirji medtem prodani.
Reverse transactions conducted under an automated security lending programme (including security lending transactions) shall be recorded on the balance sheet, as a minimum, at the end of the reporting period if collateral is provided in the form of cash placed on an account of the relevant NCB or the ECB and this cash is still uninvested.
Povratne transakcije, izvedene v skladu s programom avtomatiziranega posojanja vrednostnih papirjev (kar vključuje transakcije posojanja vrednostnih papirjev), se evidentirajo v bilanci stanja najmanj ob koncu obravnavanega obdobja, če je zavarovanje predloženo v obliki gotovine na računu ustrezne NCB ali ECB in ta gotovina še ni investirana.
This Article shall apply to marketable equity instruments, i.e. equity shares or equity funds, whether the transactions are conducted directly by a reporting entity or by its agent, with the exception of activities conducted for pension funds, participating interests, investments in subsidiaries or significant interests.
Ta člen se uporablja za tržne lastniške instrumente, tj. delnice ali delniške sklade, ne glede na to, ali transakcije izvede neposredno poročevalec ali njegov posrednik, razen dejavnosti, izvedenih za pokojninske sklade, udeležb v drugih družbah, naložb v odvisne družbe ali pomembnih deležev.
Equity instruments denominated in foreign currencies and disclosed under ‘Other assets’ shall not form part of the overall currency position but shall be part of a separate currency holding.
Lastniški instrumenti, denominirani v tujih valutah in razkriti v rubriki „druga sredstva“, ne predstavljajo dela celotne valutne pozicije, ampak so del ločenega valutnega imetja.
The calculation of the related foreign exchange gains and losses may be performed either on a net average cost method or an average cost method.
Izračun s tem povezanih pozitivnih in negativnih tečajnih razlik se izvede z metodo neto povprečne nabavne vrednosti ali z metodo povprečne nabavne vrednosti.
The revaluation of equity portfolios shall be performed in accordance with Article 9(3).
Prevrednotenje lastniških portfeljev se izvede v skladu s členom 9(3).
Brokerage commission may be recorded either as a transaction cost to be included in the cost of the asset, or as an expense in the profit and loss account.
Posredniška provizija se lahko evidentira kot transakcijski strošek, vključen v nabavno vrednost sredstev, ali kot izdatek v izkazu poslovnega izida.
The acquisition cost shall be calculated based on the equity's existing average cost, on the new acquisition's strike price, and on the proportion between existing and new equities.
Strošek pridobitve se izračuna na podlagi obstoječih povprečnih nabavnih vrednosti za to delnico, izvršilne cene za novo pridobitev ter razmerja med obstoječimi in novimi delnicami.
Alternatively, the price of the right may be based on the right's value in the market, the equity's existing average cost and the equity's market price before the rights issue.
Alternativno lahko cena pravice prednostnega nakupa temelji na vrednosti te pravice na trgu, obstoječi povprečni nabavni vrednosti delnice in tržni ceni delnice pred novo izdajo delnic s pravico prednostnega nakupa.
Hedging of interest rate risk on a security with a derivative means designating a derivative so that the change in its fair value offsets the expected change in the fair value of the hedged security arising from interest rate movements.
Varovanje pred obrestnim tveganjem pri vrednostnem papirju z izvedenim finančnim instrumentom pomeni določitev izvedenega finančnega instrumenta tako, da se s spremembo njegove poštene vrednosti kompenzira pričakovana sprememba poštene vrednosti pred tveganjem varovanega vrednostnega papirja, ki se lahko pripiše gibanjem obrestne mere.
In derogation from Articles 3(2), 9(4), 15(1) and (2), 16(1)(b) and (2)(d), and 17(2), the following alternative treatment may be applied to the valuation of a hedged security and of a hedging derivative:
Z odstopanjem od členov 3(2) in 9(4), člena 15(1) in (2), člena 16(1)(b) in (2)(d) ter člena 17(2) se lahko za vrednotenje varovanega vrednostnega papirja in izvedenega finančnega instrumenta za varovanje pred tveganjem uporabijo naslednje alternativne obravnave:
The following asymmetric valuation approach shall be applied to the net amount of unrealised gain or loss on the hedged and hedging instruments:
Za neto znesek nerealiziranega dobička ali izgube pri varovanih instrumentih in instrumentih za varovanje pred tveganjem se uporabi naslednji način asimetričnega vrednotenja:
a net unrealised loss shall be taken to the profit and loss account at year end and it is recommended that it is amortised over the remaining life of the hedged instrument; and
neto nerealizirana izguba se izkaže v izkazu poslovnega izida ob koncu leta, priporoča pa se, da se amortizira med preostalim obdobjem do zapadlosti varovanega instrumenta, in
a net unrealised gain shall be booked on a revaluation account and reversed at the following revaluation date.
neto nerealiziran dobiček se knjiži na računu prevrednotenja in stornira na naslednji datum prevrednotenja.
Hedge of a security already owned: if the average cost of a hedged security is different from the market price of the security at the inception of the hedge, the following treatment shall be applied:
Varovanje pred tveganjem za vrednostni papir, ki je že v lasti: če je povprečna nabavna vrednost varovanega vrednostnega papirja drugačna od tržne cene vrednostnega papirja ob začetku varovanja pred tveganjem, se uporabi naslednja obravnava:
unrealised gains of the security on that date shall be booked on a revaluation account while unrealised losses shall be taken to the profit and loss account; and
nerealizirani dobiček pri vrednostnem papirju na ta datum se knjiži na račun prevrednotenja, nerealizirana izguba pa se izkaže v izkazu poslovnega izida, in
the provisions of point (a) shall apply to the changes in market values following the inception date of the hedging relationship.
za spremembe tržne vrednosti po datumu začetka razmerja varovanja pred tveganjem se uporabijo določbe točke (a).
It is recommended that the balance of unamortised premiums and discounts, as at the date when the hedge was set up, is amortised over the remaining life of the hedged instrument.
Priporoča se, da se stanje neamortiziranih premij in diskontov na datum vzpostavitve varovanja pred tveganjem amortizira med preostalim obdobjem do zapadlosti varovanega instrumenta.
When hedge accounting is discontinued, the security and the derivative that have remained in the books of the reporting entity shall be valued as standalone instruments as of the date of discontinuation in accordance with the general rules set out in this Guideline.
Kadar se obračunavanje varovanja pred tveganjem prekine, se vrednostni papir in izvedeni finančni instrument, ki sta ostala v poslovnih knjigah poročevalca, od datuma prekinitve vrednotita kot samostojna instrumenta v skladu s splošnimi pravili v tej smernici.
At the inception of the hedge there is formal documentation of the hedging relationship and the risk management objective and strategy for undertaking the hedge.
Ob začetku varovanja pred tveganjem obstaja uradna dokumentacija o razmerju varovanja pred tveganjem in cilju obvladovanja tveganja ter strategiji izvajanja varovanja pred tveganjem.
That documentation shall include all of the following: (i) identification of the derivative used as a hedging instrument; (ii) identification of the related hedged security; and (iii) an assessment of the derivative's effectiveness in offsetting the exposure to changes in the security's fair value attributable to the interest rate risk.
Ta dokumentacija mora vsebovati vse naslednje elemente: (i) opredelitev izvedenega finančnega instrumenta, ki se uporabi kot instrument za varovanje pred tveganjem; (ii) opredelitev z njim povezanega vrednostnega papirja, varovanega pred tveganjem, in (iii) oceno učinkovitosti izvedenega finančnega instrumenta pri kompenzaciji izpostavljenosti spremembam poštene vrednosti vrednostnega papirja, ki nastanejo zaradi obrestnega tveganja.
It is recommended that:
Priporoča se:
the prospective effectiveness should be measured by comparing the past changes in the fair value of the hedged item with past changes in the fair value of the hedging instrument, or by demonstrating a high statistical correlation between the fair value of the hedged item and the fair value of the hedging instrument; and
da se izmeri prospektivna učinkovitost s primerjanjem preteklih sprememb poštene vrednosti varovane postavke s preteklimi spremembami poštene vrednosti instrumenta za varovanje pred tveganjem ali s prikazom visoke statistične korelacije med pošteno vrednostjo varovane postavke in pošteno vrednostjo instrumenta za varovanje pred tveganjem; in
the retrospective effectiveness should be demonstrated if the ratio between the actual gain/loss on the hedged item and the actual loss/gain on the hedging instrument is within the range of 80 %-125 %.
da se izkaže retrospektivna učinkovitost, če je razmerje med dejanskim dobičkom/izgubo pri varovani postavki in dejansko izgubo/dobičkom pri instrumentu za varovanje pred tveganjem med 80 % in 125 %.
The following shall apply to the hedging of a group of securities: similar interest rate securities may be aggregated and hedged as a group only if all of the following conditions are met:
Pri varovanju pred tveganjem za skupino vrednostnih papirjev velja naslednje: vrednostni papirji s podobno obrestno mero se lahko združijo in varujejo pred tveganjem kot skupina samo, če so izpolnjeni vsi naslednji pogoji: