natgillin/translations-raw huggingface dataset:
amending Guideline ECB/2010/20 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2015/24)
o spremembi Smernice ECB/2010/20 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank (ECB/2015/24)
Guideline ECB/2010/20 [1] lays down the rules for standardising the accounting and financial reporting of operations undertaken by the national central banks.
Smernica ECB/2010/20 [1] določa pravila za standardizacijo računovodstva in finančnega poročanja za aktivnosti, ki jih izvajajo nacionalne centralne banke.
Some further technical changes to Annex IV to Guideline ECB/2010/20 are also required.
Potrebne so tudi nekatere dodatne tehnične spremembe Priloge IV k Smernici ECB/2010/20.
Therefore, Guideline ECB/2010/20 should be amended accordingly,
Smernico ECB/2010/20 bi bilo torej treba ustrezno spremeniti –
Guideline ECB/2010/20 of 11 November 2010 on the legal framework for accounting and financial reporting in the European System of Central Banks (OJ L 35, 9.2.2011, p. 31).
Smernica ECB/2010/20 z dne 11. novembra 2010 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank (UL L 35, 9.2.2011, str. 31).
COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET [2]ASSETS
SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA [2]SREDSTVA
Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency
Terjatve v tuji valuti do nasprotnih strank zunaj euroobmočja, vključno z mednarodnimi in nadnacionalnimi institucijami ter centralnimi bankami zunaj euroobmočja, denominirane v tuji valuti
The No 2 account of the IMF (euro account for administrative expenses) may be included in this item or under the item “Liabilities to non-euro area residents denominated in euro”
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‘
Balances with banks and security investments, external loans and other external assets
Stanja pri bankah in naložbe v vrednostne papirje, zunanja posojila in druga zunanja sredstva
Cost subject to impairment and foreign exchange market rate
Nabavna vrednost, ki je predmet oslabitve in tržni devizni tečaj
Claims on non-euro area residents denominated in euro
Terjatve do rezidentov zunaj euroobmočja, denominirane v eurih
Loans outside the euro area other than those under asset item 11.3 “Other financial assets”
Posojila rezidentom zunaj euroobmočja, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘
Securities other than those under asset item 11.3 “Other financial assets” and asset item 7.1 “Securities held for monetary policy purposes”, issued by entities outside the euro area
Vrednostni papirji, razen tistih pod postavko sredstev 11.3 ‚Druga finančna sredstva‘ in pod postavko sredstev 7.1 ‚Vrednostni papirji v imetju za namene denarne politike‘, ki jih izdajo subjekti zunaj euroobmočja.
Lending to euro area credit institutions related to monetary policy operations denominated in euro
Posojila kreditnim institucijam euroobmočja, povezana z operacijami denarne politike, denominirana v eurih
Items 5.1 to 5.5: transactions according to the respective monetary policy instruments described in Guideline (EU) 2015/510 of the European Central Bank (ECB/2014/60) [5]
Postavke 5.1 do 5.5: transakcije v skladu z ustreznimi instrumenti denarne politike, opisane v Smernici Evropske centralne banke (EU) 2015/510 (ECB/2014/60) [5]
Marginal lending facility
Odprta ponudba mejnega posojila
Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item 7 “Securities of euro area residents denominated in euro”, including transactions resulting from the transformation of former foreign currency reserves of the euro area and other claims.
Tekoči računi, vezani depoziti, kratkoročno vložena sredstva, transakcije začasnega nakupa v povezavi z upravljanjem portfeljev vrednostnih papirjev v postavki sredstev 7 ‚Vrednostni papirji rezidentov euroobmočja, denominirani v eurih‘, vključno s transakcijami, ki so posledica preoblikovanja nekdanjih deviznih rezerv euroobmočja, in druge terjatve.
Securities held for monetary policy purposes (including securities purchased for monetary policy purposes that are issued by supranational or international organisations, or multilateral development banks, irrespective of their geographical location).
Vrednostni papirji v imetju za namene denarne politike (vključno z vrednostnimi papirji, kupljenimi za namene denarne politike, ki jih izdajo nadnacionalne ali mednarodne organizacije ali multilateralne razvojne banke, ne glede na njihovo geografsko lokacijo).
Accounted for depending on monetary policy considerations:
Evidentirani v odvisnosti od pojmov denarne politike:
Cost subject to impairment (cost when the impairment is covered by a provision under liability item 13(b) “Provisions”)
Nabavna vrednost, ki je predmet oslabitve (nabavna vrednost, kadar se oslabitev pokriva z rezervacijo pod postavko obveznosti 13(b) ‚Rezervacije‘)
Other securities
Drugi vrednostni papirji
Claims equivalent to the transfer of foreign reserves+)
Terjatve do ECB, denominirane v eurih, v zvezi z začetnimi in dodatnimi prenosi deviznih rezerv v skladu s členom 30 Statuta ESCB
Euro-denominated claims on the ECB in respect of initial and additional transfers of foreign reserves under Article 30 of the Statute of the ESCB
Terjatve v povezavi z izdajo dolžniških certifikatov ECB+)
Claims related to the issuance of ECB debt certificates+)
Postavka je samo v bilanci stanja NCB.
Only an ECB balance sheet item
Terjatve znotraj Eurosistema do NCB, ki izhajajo iz izdaje dolžniških certifikatov ECB
Cost
Neto terjatve v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema+) [1]
Net claims related to the allocation of euro banknotes within the Eurosystem+) [1]
Za NCB: neto terjatve v zvezi z uporabo ključa za razdelitev bankovcev, tj. vključno s saldi znotraj Eurosistema, ki so povezani z izdajo bankovcev ECB, kompenzacijskim zneskom in njegovo bilančno vknjižbo, kakor je določena s Sklepom ECB/2010/23 [6]Za ECB: terjatve, povezane z izdajo bankovcev ECB, v skladu s Sklepom ECB/2010/29
For the NCBs: net claim related to the application of the banknote allocation key, i.e. including the ECB's banknote issue related intra-Eurosystem balances, the compensatory amount and its balancing accounting entry as defined by Decision ECB/2010/23 [6]For the ECB: claims related to the ECB's banknote issue, in accordance with Decision ECB/2010/29
Druge terjatve znotraj Eurosistema (neto)+)
Other claims within the Eurosystem (net)+)
Neto pozicija naslednjih podpostavk:
Net position of the following sub-items:
neto terjatve, ki izhajajo iz saldov računov v sistemu TARGET2 in korespondenčnih računov NCB, tj. neto izračun terjatev in obveznosti – glej tudi postavko obveznosti 10.4 ‚Druge obveznosti znotraj Eurosistema (neto)‘
net claims arising from balances of TARGET2 accounts and correspondent accounts of NCBs, i.e. the net figure of claims and liabilities — see also liability item 10.4 “Other liabilities within the Eurosystem (net)”
druge mogoče terjatve znotraj Eurosistema, denominirane v eurih, vključno z začasno porazdelitvijo dohodka ECB [1]
Only relevant for the period between booking of monetary income as part of the year-end procedures, and its settlement on the last working day in January each year
Stanja (terjatve) poravnalnih računov, vključno s čeki v obtoku
other intra-Eurosystem claims denominated in euro that may arise, including the interim distribution of ECB income [1]
Druga sredstva
Items in the course of settlement
Kovanci euroobmočja
Settlement account balances (claims), including the float of cheques in collection
Eurokovanci, če NCB ni zakonita izdajateljica
Other assets
Opredmetena in neopredmetena osnovna sredstva
Coins of euro area
Zemlja in zgradbe, pohištvo in oprema, vključno z računalniško opremo, programska oprema
Euro coins if an NCB is not the legal issuer
Nabavna vrednost, zmanjšana za depreciacijo
Tangible and intangible fixed assets
Priporočeno
Land and buildings, furniture and equipment including computer equipment, software
Stopnje depreciacije:
Cost less depreciation
računalniki in strojna/programska oprema ter motorna vozila: 4 leta
Recommended
oprema, pohištvo in obrat v gradnji: 10 let
Depreciation rates:
gradnja in kapitalizirani glavni stroški za prenovo: 25 let
computers and related hardware/software and motor vehicles: 4 years
Kapitalizacija odhodkov: zneskovno omejena (pod 10000 EUR brez DDV: kapitalizacije ni)
equipment, furniture and plant in building: 10 years
Druga finančna sredstva
building and capitalised major refurbishment expenditure: 25 years
Udeležbe v drugih družbah in naložbe v hčerinske družbe; lastniški vrednostni papirji v imetju zaradi strateških razlogov/razlogov politike
Capitalisation of expenditure: limit-based (below EUR 10000 excluding VAT: no capitalisation)
Vrednostni papirji, vključno z lastniškimi vrednostnimi papirji, in drugi finančni instrumenti ter stanja (npr. vezani depoziti in tekoči računi), ki so v namenskem portfelju
Other financial assets
Transakcije začasnega nakupa s kreditnimi institucijami v zvezi z upravljanjem portfeljev vrednostnih papirjev v tej postavki
Participating interests and investments in subsidiaries; equities held for strategic/policy reasons
Udeležbe v drugih družbah in nelikvidne delnice ter vsi ostali lastniški instrumenti, ki so trajna naložba
Securities, including equities, and other financial instruments and balances (e.g. fixed-term deposits and current accounts), held as an earmarked portfolio
Naložbe v hčerinske družbe ali pomembni deleži
Reverse repo transactions with credit institutions in connection with the management of securities portfolios under this item
Čista vrednost sredstev
Participating interests and illiquid equity shares, and any other equity instruments held as permanent investments
Tržni vrednostni papirji, razvrščeni med tiste, ki so v imetju do zapadlosti, ali ki so trajna naložba
Investment in subsidiaries or significant interests
Stanja pri bankah in posojila
Net asset value
Nominalna vrednost, preračunana po tržnem deviznem tečaju, če so stanja ali depoziti denominirani v tujih valutah
Marketable securities classified as held-to-maturity or held as a permanent investment
Razlike zaradi prevrednotenja zabilančnih instrumentov
Balances with banks and loans
Rezultati vrednotenja terminskih transakcij v tuji valuti, valutnih zamenjav, obrestnih zamenjav, dogovorov o terminski obrestni meri, terminskih transakcij z vrednostnimi papirji, promptnih transakcij v tuji valuti od datuma sklenitve posla do datuma poravnave
Nominal value, translated at the foreign exchange market rate if the balances or deposits are denominated in foreign currencies
Neto pozicija med terminskim in promptnim tečajem, po tržnem deviznem tečaju
Off-balance-sheet instruments revaluation differences
Aktivne časovne razmejitve
Valuation results of foreign exchange forwards, foreign exchange swaps, interest rate swaps (unless daily variation margin applies), forward rate agreements, forward transactions in securities, foreign exchange spot transactions from trade date to settlement date
Prihodek, ki ne zapade v danem obdobju, ampak je prenosljiv v obravnavano obdobje.
Net position between forward and spot, at the foreign exchange market rate
Vnaprej plačani odhodki in plačane natečene obresti (tj. natečene obresti, pridobljene z vrednostnim papirjem)
Accruals and prepaid expenditure
Nominalna vrednost, menjava, preračunana po tržnem deviznem tečaju
Income not due in, but assignable to the reported period.
Razno
Prepaid expenditure and accrued interest paid (i.e. accrued interest purchased with a security)
Predplačila, posojila, druge manjše postavke.
Nominal value, foreign exchange translated at market rate
Prehodni računi vrednotenja (samo bilančna postavka med letom: nerealizirana izguba na datume prevrednotenja med letom, ki jih ne zajemajo pripadajoči računi prevrednotenja v postavki obveznosti ‚Računi prevrednotenja‘).
Sundry
Posojila na zaupanje.
Advances, loans and other minor items.
Naložbe, povezane z depoziti v zlatu stranke.
Revaluation suspense accounts (only balance sheet item during the year: unrealised losses at revaluation dates during the year, which are not covered by the respective revaluation accounts under the liability item “Revaluation accounts”).
Kovanci v enotah nacionalnih valut euroobmočja.
Loans on a trust basis.
Kratkoročni odhodki (neto akumulirana izguba), izguba preteklega leta pred pokritjem.
Investments related to customer gold deposits.
Neto pokojninska sredstva
Coins denominated in national euro area currency units.
Računi prevrednotenja
Current expense (net accumulated loss), loss of the previous year before coverage.
Razlike zaradi prevrednotenja med povprečno nabavno vrednostjo in tržno vrednostjo, menjava preračunana po tržnem tečaju
Net pension assets
Naložbe, povezane z depoziti v zlatu stranke
Revaluation suspense accounts
Neporavnane terjatve, ki izhajajo iz neizpolnitve obveznosti nasprotnih strank Eurosistema v okviru kreditnih operacij Eurosistema
Revaluation difference between average cost and market value, foreign exchange translated at market rate
Neporavnane terjatve (zaradi neizpolnitve obveznosti)
Investments related to customer gold deposits
Nominalna/izterljiva vrednost (pred poravnavo izgube/po njej)
Outstanding claims arising from the default of Eurosystem counterparties in the context of Eurosystem credit operations
Sredstva ali terjatve (proti tretjim osebam), prisvojene in/ali pridobljene v okviru unovčenja zavarovanja, ki so ga predložile nasprotne stranke Eurosistema, ki niso izpolnile svojih obveznosti
Outstanding claims (from defaults)
Sredstva ali terjatve (zaradi neizpolnitve obveznosti)
Nominal/recoverable value (before/after settlement of losses)
Nabavna vrednost (preračunana po tržnem deviznem tečaju v času pridobitve, če so finančna sredstva denominirana v tujih valutah)
Assets or claims (vis-à-vis third parties) appropriated and/or acquired in the context of the realisation of collateral submitted by Eurosystem counterparties in default
Izguba tekočega leta
Assets or claims (from defaults)
OBVEZNOSTI
Cost (converted at the foreign exchange market rate at the time of the acquisition if financial assets are denominated in foreign currencies)
Bilančna postavka [8]
Loss for the year
Področje uporabe [9]
LIABILITIES
Bankovci v obtoku [7]
Balance sheet item [8]
Eurobankovci, plus/minus prilagoditve, ki se nanašajo na uporabo ključa za razdelitev bankovcev v skladu s Sklepom ECB/2010/23 in Sklepom ECB/2010/29
Scope of application [9]
Bankovci, denominirani v enotah nacionalnih valut euroobmočja med letom prehoda na eurogotovino
Banknotes in circulation [7]
Obveznosti do kreditnih institucij euroobmočja, povezane z operacijami denarne politike, denominirane v eurih
Euro banknotes, plus/minus adjustments relating to the application of the banknote allocation key in accordance with Decision ECB/2010/23 and Decision ECB/2010/29
Postavke 2.1, 2.2, 2.3 in 2.5: depoziti v eurih, kot so opisani v Smernici (EU) 2015/510 (ECB/2014/60)
Banknotes denominated in national euro area currency units during the cash changeover year
Tekoči računi (ki pokrivajo sistem obveznih rezerv)
Liabilities to euro area credit institutions related to monetary policy operations denominated in euro
Računi v eurih kreditnih institucij, ki so na seznamu finančnih institucij obveznikov obveznih rezerv v skladu s Statutom ESCB.
Items 2.1, 2.2, 2.3 and 2.5: deposits in euro as described in Guideline (EU) 2015/510 (ECB/2014/60)
Ta postavka vsebuje predvsem račune, ki se uporabljajo za vzdrževanje obveznih rezerv
Current accounts (covering the minimum reserve system)
Odprta ponudba mejnega depozita
Euro accounts of credit institutions that are included in the list of financial institutions subject to minimum reserves in accordance with the Statute of the ESCB.
Depoziti čez noč po vnaprej določeni obrestni meri (odprta ponudba)
This item contains primarily accounts used in order to hold minimum reserves
Vezani depoziti
Deposit facility
Zbiranje za zmanjšanje likvidnosti zaradi operacij finega uravnavanja
Overnight deposits at a pre-specified interest rate (standing facility)
Transakcije, povezane z denarno politiko, z namenom zmanjševanja likvidnosti
Fixed-term deposits
Depoziti v povezavi s pozivi h kritju
Collection for liquidity absorption purposes owing to fine-tuning operations
Depoziti kreditnih institucij, ki izhajajo iz znižanja vrednosti osnovnega finančnega premoženja v zvezi s krediti tem kreditnim institucijam
Monetary-policy-related transactions with the aim of liquidity absorption
Druge obveznosti do kreditnih institucij euroobmočja, denominirane v eurih
Deposits related to margin calls
Transakcije začasne prodaje v povezavi z istočasnimi transakcijami začasnega nakupa za upravljanje portfeljev vrednostnih papirjev pod postavko sredstev 7 ‚Vrednostni papirji rezidentov euroobmočja, denominirani v eurih‘.
Deposits of credit institutions, arising from value decreases of underlying assets regarding credits to these credit institutions
Druge operacije, ki niso povezane z operacijami denarne politike Eurosistema.
Other liabilities to euro area credit institutions denominated in euro
Brez tekočih računov kreditnih institucij.
Repo transactions in connection with simultaneous reverse repo transactions for the management of securities portfolios under asset item 7 “Securities of euro area residents denominated in euro”.
Vse obveznosti/depoziti, ki izhajajo iz operacij denarne politike, ki jih izvede centralna banka, preden vstopi v Eurosistem
Other operations unrelated to Eurosystem monetary policy operations.
Izdani dolžniški certifikati
No current accounts of credit institutions.
Samo postavka v bilanci stanja ECB – za NCB postavka prehodne bilance stanja.
Any liabilities/deposits stemming from monetary policy operations initiated by a central bank prior to joining the Eurosystem
Dolžniški certifikati, opisani v Smernici (EU) 2015/510 (ECB/2014/60).
Debt certificates issued
Diskontirani vrednostni papir, izdan z namenom zmanjšanja likvidnosti
Only an ECB balance sheet item — for the NCBs a transitional balance sheet item.
Vsi diskonti se amortizirajo
Debt certificates as described in Guideline (EU) 2015/510 (ECB/2014/60).
Obveznosti do drugih rezidentov euroobmočja, denominirane v eurih
Discount paper, issued with the aim of liquidity absorption
Država
Any discounts are amortised
Tekoči računi, vezani depoziti, depoziti, ki se odplačajo na zahtevo
Liabilities to other euro area residents denominated in euro
Druge obveznosti
General government
Tekoči računi osebja, podjetij in strank, vključno s finančnimi institucijami, ki so naštete kot izjeme od obveznosti do vzdrževanja obveznih rezerv (glej postavko obveznosti 2.1 ‚Tekoči računi‘); vezani depoziti, depoziti, ki se odplačajo na zahtevo
Current accounts, fixed-term deposits, deposits repayable on demand
Obveznosti do rezidentov zunaj euroobmočja, denominirane v eurih
Other liabilities
Tekoči računi, vezani depoziti, depoziti, ki se odplačajo na zahtevo, vključno z računi za plačevanje in računi za upravljanje rezerv: drugih bank, centralnih bank, mednarodnih/nadnacionalnih institucij, vključno z Evropsko komisijo; tekoči računi drugih vlagateljev.
Current accounts of staff, companies and clients including financial institutions listed as exempt from the obligation to hold minimum reserves (see liability item 2.1 “Current accounts”); fixed-term deposits, deposits repayable on demand
Povratne transakcije v zvezi s hkratnimi transakcijami začasnega nakupa in prodaje za upravljanje vrednostnih papirjev v eurih.
Liabilities to non-euro area residents denominated in euro
Saldi računov v sistemu TARGET2 centralnih bank držav članic, katerih valuta ni euro
Current accounts, fixed-term deposits, deposits repayable on demand including accounts held for payment purposes and accounts held for reserve management purposes: of other banks, central banks, international/supranational institutions including the European Commission; current accounts of other depositors.
Obveznosti do rezidentov euroobmočja, denominirane v tuji valuti Tekoči računi.
Repo transactions in connection with simultaneous reverse repo transactions for the management of securities denominated in euro.
Obveznosti iz povratnih transakcij; običajno naložbene transakcije, pri katerih se uporabljajo sredstva v tuji valuti ali zlato
Balances of TARGET2 accounts of central banks of Member States whose currency is not the euro
Obveznosti do rezidentov zunaj euroobmočja, denominirane v tuji valuti
Liabilities to euro area residents denominated in foreign currency
Depoziti, stanja in druge obveznosti
Current accounts. liabilities under repo transactions; usually investment transactions using foreign currency assets or gold
Tekoči računi.
Liabilities to non-euro area residents denominated in foreign currency
Obveznosti iz transakcij začasne prodaje; običajno naložbene transakcije, pri katerih se uporabljajo sredstva v tuji valuti ali zlato
Deposits, balances and other liabilities
Obveznosti, ki izhajajo iz kredita v okviru ERM II
Current accounts.
Izposojanje v skladu s pogoji ERM II
Liabilities under repo transactions; usually investment transactions using foreign currency assets or gold
Protipostavka posebnih pravic črpanja, ki jih dodeli MDS
Liabilities arising from the credit facility under ERM II
Postavka, denominirana s posebnimi pravicami črpanja, prikazuje višino posebnih pravic črpanja, ki so bile prvotno dodeljene upoštevni državi/NCB
Borrowing in accordance with the ERM II conditions
Nominalna vrednost, preračunana po tržnem deviznem tečaju
Counterpart of special drawing rights allocated by the IMF
Obveznosti znotraj Eurosistema+)
SDR-denominated item which shows the amount of SDRs that were originally allocated to the respective country/NCB
Obveznosti, ustrezne prenosu deviznih rezerv+)
Nominal value, translation at the market rate
Postavka je v samo v bilanci stanja ECB, denominirana v eurih
Intra-Eurosystem liabilities+)
Obveznosti v povezavi z izdajo dolžniških certifikatov ECB+)
Liabilities equivalent to the transfer of foreign reserves+)
Obveznosti znotraj Eurosistema do ECB, ki izhajajo iz izdaje dolžniških certifikatov ECB
Only an ECB balance sheet item denominated in euro
Neto obveznosti v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema+), [7]
Liabilities related to the issuance of ECB debt certificates+)
Postavka je samo v bilanci stanja NCB.
Intra-Eurosystem liability vis-à-vis the ECB, arising from the issuance of ECB debt certificates
Za NCB: neto obveznost v zvezi z uporabo ključa za razdelitev bankovcev, tj. vključno s saldi znotraj Eurosistema, ki so povezani z izdajo bankovcev ECB, kompenzacijskim zneskom in njegovo bilančno vknjižbo, kakor je določena s Sklepom ECB/2010/23
Net liabilities related to allocation of euro banknotes within the Eurosystem+) [7]
Druge obveznosti znotraj Eurosistema (neto)+)
Only an NCB balance sheet item.
neto obveznosti, ki izhajajo iz stanja računov v sistemu TARGET2 in korespondenčnih računov NCB, tj. neto izračun terjatev in obveznosti – glej tudi postavko sredstev 9.5 ‚Druge terjatve znotraj Eurosistema (neto)‘
For the NCBs: net liability related to the application of the banknote allocation key, i.e. including the ECB's banknote issue related intra-Eurosystem balances, the compensatory amount and its balancing accounting entry as defined by Decision ECB/2010/23
druge mogoče obveznosti znotraj Eurosistema, denominirane v eurih, vključno z začasno porazdelitvijo prihodka ECB [9]
Other liabilities within the Eurosystem (net)+)
Postavke v postopku poravnave
liability due to the difference between monetary income to be pooled and redistributed.
Pasivne časovne razmejitve