natgillin/translations-raw huggingface dataset:
regular open market operations that are executed by the Eurosystem in the form of reverse transactions that are aimed at providing liquidity with a maturity longer than that of the main refinancing operations to the financial sector.
program, ki ga ponuja specializirana institucija, npr. banka, ki organizira in upravlja posojanje vrednostnih papirjev med udeleženci programa v obliki transakcij začasne prodaje, kombinacije transakcij začasne prodaje in začasnega nakupa ali transakcij posojanja vrednostnih papirjev.
Main refinancing operation (MRO)
V primeru lastniškega programa je specializirana institucija, ki ta program ponuja, sama končna nasprotna stranka, v primeru posredniškega programa pa specializirana institucija, ki ta program ponuja, deluje le kot posrednik, končna nasprotna stranka pa je subjekt, s katerim se dejansko izvede posojanje vrednostnih papirjev.
a regular open market operation executed by the Eurosystem in the form of a reverse transaction.
Program razširjene skrbniške hrambe program, ki vzpostavlja depo zunaj euroobmočja, ki ga upravlja poslovna banka in kjer so eurobankovci v hrambi v imenu Eurosistema za dobavo in prejem eurobankovcev.
the price that is quoted for a gold, foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market, e.g. a stock exchange or a non-organised market, e.g. an over-the-counter market.
tečaj, po katerem se poravna transakcija na datum promptne poravnave.
Maturity date
V zvezi s terminskimi transakcijami v tuji valuti je promptni tečaj tisti tečaj, ki se mu dodajo terminske točke, da se izpelje terminski tečaj.
the date on which the nominal/principal value becomes due and payable in full to the holder.
Rezervacije
the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges, which is used for the quarterly revaluation procedure.
Vključujejo razlike v kotaciji cen in/ali tržnih deviznih tečajih.
Mid-market rates
Realizirani dobiček/izguba
Monetary income
Rezervacije
The income accruing to the NCBs in the performance of the ESCB's monetary policy function.
zneski, izločeni pred ugotovitvijo dobička ali izgube, za zavarovanje pred kakršno koli znano ali pričakovano obveznostjo ali tveganjem, katerega stroškov ni mogoče natančno določiti (glej „rezerve“).
Monetary income is pooled and allocated amongst the NCBs at the end of each financial year.
Rezervacije za prihodnje obveznosti in stroške se ne smejo uporabiti za prilagoditev vrednosti sredstev.
Option
Rezerve
a contract that provides the holder the right, but not the obligation, to buy or sell a specific amount of a given stock, commodity, currency, index, or debt, at a specified price during a specified period of time or on the date of expiration.
znesek, izločen iz razdeljivega dobička, ki ni namenjen poravnavi neke določene obveznosti, nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev, za katero je znano, da obstaja na datum bilance stanja.
Premium
finančni instrument, ustvarjen umetno s kombiniranjem dveh ali več instrumentov z namenom posnemanja denarnega toka in vzorcev vrednotenja nekega drugega instrumenta.
the difference between the par value of a security and its price when this price is higher than par.
To se običajno stori prek finančnega posrednika.
Provisions
transevropski sistem bruto poravnave v realnem času v skladu s Smernico ECB/2012/27 [2].— Splošno sprejeta računovodska načela
amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk, the cost of which cannot be accurately determined (see Reserves).
Srednja tržna cena
Provisions for future liabilities and charges may not be used to adjust the value of assets.
srednja točka med prodajno in nakupno ceno za vrednostni papir, ki temelji na kotacijah za transakcije normalnega tržnega obsega priznanih vzdrževalcev trga ali priznanih borz in ki se uporablja pri postopku četrtletnega prevrednotenja.
Realised gains/losses
Sredstvo
gains/losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost.
Terminska pogodba na obrestno mero
Repurchase agreement (repo)
Terminske transakcije z vrednostnimi papirji
an arrangement with the economic purpose of borrowing money whereby an asset, usually a fixed income security, is sold to a buyer without any retention of ownership on the part of the seller, while the seller simultaneously obtains the right and the obligation to repurchase an equivalent asset at a specific price on a future date or on demand.
pogodbe na prostem trgu, pri katerih se na datum sklenitve pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta, običajno obveznice ali menice, po določeni ceni z dostavo na datum v prihodnosti.
Reserves
Terminski posel v tuji valuti
balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price, when the latter is higher than the former in the case of assets, and when the latter is lower than the former in the case of liabilities.
Ta terminski menjalni tečaj je sestavljen iz tedaj veljavnega promptnega tečaja, povečanega/zmanjšanega za dogovorjeno premijo/diskont.
They include differences in price quotations and/or market exchange rates.
Transakcijska cena
Sometimes a repo transaction is agreed via a third party (triparty repo).
Valutna zamenjava
an act that discharges obligations in respect of funds or assets transfers between two or more parties.
vrednostni papirji s fiksnimi ali določljivimi plačili in fiksno zapadlostjo, ki jih poročevalec namerava imeti do zapadlosti.
Settlement date
Smernica ECB/2012/27 z dne 5. decembra 2012 o transevropskem sistemu bruto poravnave v realnem času (TARGET2) (UL L 30, 30.1.2013, str. 1).
the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution.
PRILOGA III
The settlement's timing can be immediate (real-time), same day (end-of-day) or an agreed date after the date on which the commitment has been entered into.
OPIS PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA
Spot rate
(vključuje „standardni pristop“ in „alternativni pristop“ iz člena 5)
the rate at which a transaction settles on the spot settlement date.
Evidentiranje na datum sklenitve posla
In relation to foreign exchange forward transactions, the spot rate is the rate to which the forward points are applied in order to derive the forward rate.
Evidentiranje na datum sklenitve posla se lahko izvaja po standardnem pristopu ali alternativnem pristopu.
Spot settlement date
Člen 5(1)(a) se nanaša na standardni pristop.
the specified price on an option contract at which the option may be exercised.
Neto nakupi tuje valute vplivajo na povprečno nabavno vrednost valutnega imetja na datum sklenitve posla.
Synthetic instrument
Člen 5(1)(b) se nanaša na alternativni pristop.
This is normally done via a financial intermediary.
Priznavanje realiziranih prihodkov in izračun novih povprečnih nabavnih vrednosti se opravi na datum poravnave [1].
the Trans-European Automated Real-time Gross settlement Express Transfer system, pursuant to Guideline ECB/2012/27 [2].—
Za transakcije, dogovorjene v enem letu, zapadle pa v naslednjem, priznavanje prihodkov poteka v skladu s standardnim pristopom.
Trade date (also known as transaction date) the date on which a transaction is made.
To pomeni, da realizirani učinki prodaje vplivajo na izkaz poslovnega izida v letu, v katerem je bila transakcija dogovorjena, nakupi pa spremenijo povprečno nabavno vrednost imetja v letu, v katerem je bila transakcija dogovorjena.
Transaction costs
Spodnja tabela prikazuje glavne značilnosti obeh tehnik, pripravljenih za posamezne instrumente v tuji valuti in za vrednostne papirje.
costs which are identifiable as related to the specific transaction.
EVIDENTIRANJE NA DATUM SKLENITVE POSLA
Transaction price the price agreed between the parties when a contract is made.
Standardni pristop
Unrealised gains/losses
Alternativni pristop
gains/losses arising from the revaluation of assets compared to their adjusted cost of acquisition.
Promptne transakcije v tuji valuti – obravnava med letom
Decision (EU) 2016/2248 of the European Central Bank of 3 November 2016 on the allocation of monetary income of the national central banks of Member States whose currency is the euro (ECB/2016/36) (see page 26 of this Official Journal).
Nakupi tuje valute se knjižijo na zabilančnih računih na datum sklenitve posla in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma naprej.
Guideline ECB/2012/27 of 5 December 2012 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) (OJ L 30, 30.1.2013, p. 1).
Dobiček in izguba iz prodaje se štejeta za realizirana na datum transakcije ali sklenitve posla.
ANNEX III
Na datum poravnave se zabilančne knjižbe stornirajo, transakcije pa se knjižijo v bilanci stanja.
DESCRIPTION OF THE ECONOMIC APPROACH
Nakupi tuje valute se knjižijo v bilanci stanja na datum poravnave in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma naprej.
(including the ‘regular’ and ‘alternative’ approaches referred to in Article 5)
Dobiček in izguba iz prodaje se štejeta za realizirana na datum poravnave.
Trade date accounting
Na datum sklenitve posla ni računovodskih vknjižb v bilanci stanja.
Trade date accounting may be implemented either by the ‘regular approach’ or the ‘alternative approach’.
Terminske transakcije v tuji valuti – obravnava med letom
Article 5(1)(a) refers to the ‘regular approach’.
Obravnavajo se enako, kot je opisano zgoraj za promptne transakcije, evidentirajo pa se po promptnem tečaju transakcije.
Transactions are recorded on off-balance-sheet accounts on the trade date.
Nakupi tuje valute se knjižijo na zabilančnih računih na datum promptne poravnave transakcije ter vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma in po promptnem tečaju transakcije.
On the settlement date the off-balance-sheet booking entries are reversed, and the transactions are booked on balance sheet accounts.
Prodaje tuje valute se knjižijo na zabilančnih računih na datum promptne poravnave transakcije.
The foreign currency positions are affected on the trade date.
Dobiček in izguba se štejeta za realizirana na datum promptne poravnave transakcije.
Consequently, realised gains and losses arising from net sales are also calculated on the trade date.
Glede obravnave ob koncu obdobja glej spodaj.
Net purchases of foreign currency affect the currency holding's average cost at the trade date.
Promptne in terminske transakcije v tuji valuti, ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
Article 5(1)(b) refers to the ‘alternative approach’.
Posebna ureditev ni potrebna, ker se transakcije knjižijo na datum sklenitve posla in se dobiček in izguba priznata na ta datum.
Contrary to the ‘regular approach’, there is no daily off-balance-sheet booking of the agreed transactions which are settled at a later date.
Obravnavati se morajo kot pri standardnem pristopu [2]:
The recognition of realised income and the calculation of new average costs is conducted at the settlement date [1].
Prodaje tuje valute se knjižijo na zabilančnih računih v letu 1, da se poroča o realiziranem deviznem dobičku/izgubi v poslovnem letu, v katerem je transakcija dogovorjena.
For transactions agreed in 1 year but maturing in a subsequent year, the income recognition is treated according to the ‘regular approach’.
Nakupi tuje valute se knjižijo na zabilančnih računih v letu 1 in vplivajo na povprečno nabavno vrednost valutne pozicije od tega datuma.
This means that realised effects from sales impact on the profit and loss accounts of the year in which the transaction was agreed and purchases change the average cost of a holding in the year in which the transaction was agreed.
Prevrednotenje imetja v tuji valuti ob koncu leta mora upoštevati neto nakupe/prodaje z datumom promptne poravnave v naslednjem poslovnem letu.
The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities.
Transakcije z vrednostnimi papirji – obravnava med letom
TRADE DATE ACCOUNTING
Nakupi in prodaje se priznajo na zabilančnih računih na datum sklenitve posla.
‘Regular approach’
Dobiček in izguba se prav tako priznata na datum sklenitve posla.
‘Alternative approach’
Na datum poravnave se zabilančne vknjižbe stornirajo, transakcije pa se knjižijo v bilanci stanja, tj. enaka obravnava kot pri promptnih transakcijah v tuji valuti.
Foreign exchange spot transactions — treatment during the year
Vse transakcije se evidentirajo na datum poravnave; toda glej spodaj za obravnavo ob koncu obdobja.
Foreign exchange purchases are booked off-balance-sheet at trade date and affect the average cost of the foreign currency position from this date.
Kot posledica tega se učinek na povprečno nabavno vrednost pri nakupih in dobiček/izgubo pri prodajah prizna na datum poravnave.
Gains and losses arising from sales are considered as realised at transaction or trade date.
Transakcije z vrednostnimi papirji, ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
At settlement date, the off-balance-sheet entries are reversed and on-balance-sheet entries are made.
Posebna obravnava ni potrebna, ker se transakcije in učinki knjižijo že na datum sklenitve posla.
Foreign exchange purchases are booked on the balance sheet at settlement date, affecting the average cost of the foreign currency position from this date.
Realizirani dobiček in izguba se priznata v letu 1 ob koncu obdobja, tj. enaka obravnava kot pri promptnih transakcijah v tuji valuti, in nakupi se vključijo v postopek prevrednotenja ob koncu leta [2].
Gains and losses arising from sales are considered as realised at settlement date.
Dnevno knjiženje natečenih obresti, vključno s premijami ali diskonti
At trade date, no on-balance-sheet accounting entry is made.
Natečene obresti, premije ali diskonti v zvezi s finančnimi instrumenti, denominiranimi v tuji valuti, se izračunajo in knjižijo dnevno, neodvisno od dejanskega denarnega toka.
Foreign exchange forward transactions — treatment during the year
To pomeni, da se valutna pozicija spremeni ob knjiženju navedenih natečenih obresti in ne šele, ko so obresti prejete ali plačane [3].
Treated in the same way as described above for spot transactions, being recorded at the spot rate of the transaction
Časovne razmejitve za natečene kuponske obresti in amortizacija premij ali diskontov se izračunajo in knjižijo od datuma poravnave nakupa vrednostnega papirja do datuma poravnave prodaje ali do pogodbenega datuma zapadlosti.
Foreign exchange purchases are booked off-balance-sheet at the spot settlement date of the transaction, affecting the average cost of the foreign currency position from this date and at the spot rate of the transaction.
Spodnja tabela prikazuje učinek dnevnega knjiženja časovnih razmejitev za imetje v tuji valuti, npr. obveznosti iz naslova obresti in amortizirane premije/diskonti:
Foreign exchange sales are booked off-balance-sheet at the spot settlement date of the transaction.
Dnevno knjiženje natečenih obresti kot del pristopa evidentiranja poslovnih dogodkov na datum sklenitve posla
Gains and losses are considered as realised at the spot settlement date of the transaction.
Časovne razmejitve za instrumente v tuji valuti se izračunajo in knjižijo dnevno po deviznem tečaju na dan evidentiranja.
For period-end treatment see below.
Učinek na imetje v tuji valuti
Foreign exchange spot and forward transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Časovne razmejitve vplivajo na valutno pozicijo v trenutku, ko se knjižijo, in se pozneje ne stornirajo.
No special arrangement is needed because transactions are booked at trade date and gains and losses are recognised at that date.
Časovna razmejitev se izbriše ob prejetju ali plačilu gotovine.
Should be treated as under the ‘regular approach’ [2]:
Na datum poravnave torej ni učinka na valutno pozicijo, ker se časovna razmejitev vključi v pozicijo, ki se prevrednoti ob periodičnem prevrednotenju.
Foreign exchange sales are booked off-balance-sheet in year 1 in order to report the foreign exchange realised gains/losses in the financial year in which the transaction was agreed.
Pri terminskih transakcijah v tuji valuti se valutno imetje spremeni na datum promptne poravnave, tj. običajno dva dni po datumu sklenitve posla.
Foreign exchange purchases are booked off-balance-sheet in year 1 affecting the average cost of the foreign currency position from this date.
Načelo pomembnosti se lahko uporablja, kadar te transakcije nimajo pomembnega vpliva na valutno pozicijo in/ali v izkazu poslovnega izida.
Year-end revaluation of a currency holding must take into account net purchases/sales with a spot settlement date in the following financial year.
Določena sta dva možna pristopa za priznavanje obračunanih in še neplačanih obresti.
Securities transactions — treatment during the year
Prvi je „pristop koledarskega dne“, ko se obračunane in še neplačane obresti evidentirajo na vsak koledarski dan, ne glede na to, ali je to konec tedna, praznik ali delovni dan.
Purchases and sales are recognised off-balance-sheet at trade date.
Drugi pristop je „pristop delovnega dne“, ko se obračunane in še neplačane obresti knjižijo le ob delovnih dnevih.
Gains and losses are also recognised at this date.
Nobeden od pristopov nima prednosti.
At settlement date the off-balance-sheet entries are reversed, and on-balance-sheet entries are made, i.e. the same treatment as foreign exchange spot transactions.
Vendar, če zadnji dan v letu ni delovni dan, mora biti vključen v izračun obračunanih in še neplačanih obresti ne glede na pristop.
All transactions are recorded at settlement date; however see below for period-end treatment.
PRILOGA IV
Consequently the impact on the average cost, in the event of purchases, and gains/losses, in the event of sales, is recognised at settlement date.
SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA [2]SREDSTVA
Securities transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Bilančna postavka [3]
No special treatment required as transactions and consequences are already booked at trade date.
Kategorizacija vsebine bilančnih postavk
Realised gains and losses are recognised in year 1 at the period end, i.e. the same treatment as foreign exchange spot transactions, and purchases are included in the year-end revaluation process [2]
Načelo vrednotenja
Daily booking of accrued interest, including premiums or discounts
Področje uporabe [4]
Interest, premium or discount accrued related to financial instruments denominated in foreign currency is calculated and booked on a daily basis, independently of real cash flow.
Zlato in terjatve v zlatu
This means that the foreign currency position is affected when this accrued interest is booked, as opposed to only when the interest is received or paid [3].
Fizično zlato, tj. palice, kovanci, ploščice, zlato v kepah, na zalogi ali „v izdelavi“.
Coupon accruals and amortisation of premium or discount are calculated and booked from the settlement date of the purchase of the security until the settlement date of sale, or until the contractual maturity date.
Nefizično zlato, kot so stanja na računih na vpogled za zlato (nedodeljeni računi), vezani depoziti in terjatve do zlata, ki izhajajo iz naslednjih transakcij: (a) transakcije zvišanja ali znižanja vrednosti in (b) zamenjave lokacije zlata ali njegove čistosti, kadar je razlika med izdajo in dobavo več kot en delovni dan
The table below outlines the impact of the daily booking of accruals on the foreign exchange holding, e.g. interest payable and amortised premium/discounts:
Tržna vrednost
Daily booking of accrued interest as part of the economic approach
Obvezno
Accruals for foreign exchange denominated instruments are calculated and booked daily at the exchange rate of the recording day.
Terjatve do rezidentov zunaj euroobmočja, denominirane v tuji valuti
Impact on the foreign exchange holding
Terjatve do nasprotnih strank, ki so rezidenti zunaj euroobmočja, vključno z mednarodnimi in nadnacionalnimi institucijami ter centralnimi bankami zunaj euroobmočja, denominirane v tuji valuti
Accruals affect the foreign currency position at the time they are booked, not being reversed later on.
Terjatve do Mednarodnega denarnega sklada (MDS)
The accrual is cleared when the actual cash is received or paid.
Pravice črpanja znotraj rezervne tranše (neto)
At settlement date there is thus no effect on the foreign currency position, since the accrual is included in the position being revalued at the periodic revaluation.
Državna kvota minus stanja v eurih na razpolago za MDS.
In the case of foreign exchange forward transactions the currency holding is affected on the spot settlement date, i.e. usually trade date + 2 days.
Račun št. 2 MDS (račun za upravne stroške v eurih) se lahko vključi v to postavko ali v postavko „obveznosti do rezidentov zunaj euroobmočja, denominirane v eurih“
The principle of materiality may be applied where these transactions have no material impact on the foreign currency position and/or in the profit and loss account.
Nominalna vrednost, preračunana po tržnem deviznem tečaju
Two possible approaches for the recognition of accruals have been identified.
Posebne pravice črpanja
The first is the ‘calendar day approach’ where the accruals are recorded every calendar day independently of whether a day is a weekend day, a bank holiday or a business day.
Imetja posebnih pravic črpanja (bruto)
The second is the ‘business day approach’ in which accruals are only booked on business days.
Posebne pravice črpanja
There is no preference regarding the choice of approach.
Druge terjatve
However, if the last day of the year is not a business day it needs to be included in the calculation of accruals in either approach.
Splošni sporazumi o izposojanju, posojila iz posebnih dogovorov o izposojanju, depoziti v sklade, ki jih upravlja MDS
ANNEX IV
Stanja pri bankah in naložbe v vrednostne papirje, zunanja posojila in druga zunanja sredstva
COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET [2]ASSETS
Stanja pri bankah zunaj euroobmočja, razen tistih v postavki sredstev 11.3 „druga finančna sredstva“
Balance sheet item [3]
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije začasnega nakupa
Categorisation of contents of balance sheet items
Stanja pri bankah zunaj euroobmočja
Valuation principle
Naložbe v vrednostne papirje zunaj euroobmočja, razen tistih v postavki sredstev 11.3 „druga finančna sredstva“
Scope of application [4]
Menice in obveznice, blagajniški zapisi, brezkuponske obveznice, vrednostni papirji denarnega trga, lastniški instrumenti, ki se hranijo kot del deviznih rezerv, vsi izdani s strani rezidentov zunaj euroobmočja
Gold and gold receivables
Tržni dolžniški vrednostni papirji, razen vrednostnih papirjev v imetju do zapadlosti
Physical gold, i.e. bars, coins, plates, nuggets in storage or ‘under way’.
Tržna cena in tržni devizni tečaj
Non-physical gold, such as balances in gold sight accounts (unallocated accounts), term deposits and claims to receive gold arising from the following transactions: (a) upgrading or downgrading transactions; and (b) gold location or purity swaps where there is a difference of more than one business day between release and receipt
Vse premije ali diskonti se amortizirajo
Market value
Tržni dolžniški vrednostni papirji, razvrščeni med tiste, ki so v imetju do zapadlosti
Mandatory
Nabavna vrednost, ki je predmet oslabitve, in tržni devizni tečaj
Claims on non-euro area residents denominated in foreign currency
Netržni dolžniški vrednostni papirji