natgillin/translations-raw huggingface dataset:
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment.
‚Izdani dolžniški vrednostni papirji‘ se razčlenijo v naslednje vrste produktov:
Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them.
‚potrdila o vlogah‘ so vrednostni papirji, ki imetnikom omogočajo, da dvignejo sredstva z računa;
Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty.
‚vrednostni papirji s premoženjskim kritjem‘ v skladu s členom 4(1)(61) CRR;
Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired.
‚krite obveznice‘ v skladu s členom 129(1) CRR;
Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.
‚hibridne pogodbe‘ zajemajo pogodbe z vgrajenimi izvedenimi finančnimi instrumenti;
In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods.
‚drugi izdani dolžniški vrednostni papirji‘ vključujejo dolžniške vrednostne papirje, ki niso evidentirani v predhodnih vrsticah, pri čemer se delijo na konvertibilne sestavljene finančne instrumente in nekonvertibilne instrumente.
Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them.
Izdane ‚podrejene obveznosti‘ se obravnavajo enako kot druge nastale finančne obveznosti.
Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired.
‚Podrejene obveznosti, izdane v obliki vrednostnih papirjev, se razvrstijo kot ‚izdani dolžniški vrednostni papirji‘, medtem ko se podrejene obveznosti v obliki vlog razvrstijo kot „vloge‘.
Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments [BAD Article 37.2].
Predloga 8.2 vključuje knjigovodsko vrednost za ‚vloge‘ in ‚izdane dolžniške vrednostne papirje‘, ki so skladni z opredelitvijo podrejenega dolga, razvrščenega po računovodskih portfeljih.
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5)
Instrumenti ‚podrejenega dolga‘ predstavljajo podrejeno terjatev do institucije izdajateljice, ki se lahko uveljavi le po tem, ko so vse terjatve z višjim statusom poravnane [uredba ECB o statističnih postavkah bilance stanja].
Loans and advances other than those held for trading or trading assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount.
‚Akumulirane spremembe poštene vrednosti zaradi sprememb lastnega kreditnega tveganja‘ vključujejo vse navedene akumulirane spremembe poštene vrednosti ne glede na to, ali so pripoznane v poslovnem izidu ali v drugem vseobsegajočem donosu.
Balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” shall also be reported in this template independently of how they are measured.
ZAVEZE IZ KREDITOV, FINANČNA POROŠTVA IN DRUGE ZAVEZE (9)
Loans and advances shall be allocated to the following products:
Zunajbilančne izpostavljenosti vključujejo zunajbilančne postavke iz Priloge I k CRR.
“on demand (call) and short notice (current account)” shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form.
V predlogah 9.1, 9.1.1 in 9.2 se zunajbilančne izpostavljenosti, kot so navedene v Prilogi I k CRR, razčlenijo na zaveze iz kreditov, finančna poroštva in druge zaveze.
It shall also include “overdrafts” that are debit balances on current account balances;
Informacije o prevzetih obveznostih iz kreditov, prejetih obvezah iz kreditov, danih in prejetih finančnih poroštvih ter drugih prevzetih obveznostih in prejetih obvezah vključujejo preklicne in nepreklicne obveze.
“Credit card debt” shall include credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
Prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti iz Priloge I k CRR so lahko instrumenti iz področja uporabe MSRP 9, če se merijo po pošteni vrednosti prek poslovnega izida ali če se zanje uporabljajo zahteve glede oslabitve iz MSRP 9, kot tudi instrumenti, ki spadajo v področje uporabe MRS 37 ali MSRP 4.
“Trade receivables” shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
V skladu z MSRP se prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti poročajo v predlogi 9.1.1, če je izpolnjen kateri koli od naslednjih pogojev:
This item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse);
zanje veljajo zahteve glede oslabitve iz MSRP 9;
“Finance leases” shall include the carrying amount of finance lease receivables.
določeni so za merjenje po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9;
Under IFRS “finance lease receivables” are as defined in IAS 17;
spadajo v področje uporabe MRS 37 ali MSRP 4.
“Reverse repurchase loans” shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part;
Obveznosti, ki se pripoznajo kot kreditne izgube za dana finančna poroštva in prevzete obveznosti iz točk (a) in (c) točke 105 tega dela te priloge, se poročajo kot rezervacije neodvisno od uporabljenih meril za merjenje.
“Other term loans” shall include debit balances with contractually fixed maturities or terms that are not included in other items;
Institucije, ki uporabljajo MSRP, poročajo nominalni znesek in rezervacije instrumentov, za katere veljajo zahteve glede oslabitve iz MSRP 9, vključno s tistimi, ki se merijo po začetni nabavni vrednosti, zmanjšani za pripoznane kumulativne prihodke, razčlenjeno na skupine za namen oslabitev.
“Advances that are not loans” shall include advances that cannot be classified as “loans” according to the ECB BSI Regulation.
V predlogi 9.1.1 se sporoči samo nominalni znesek zaveze, če dolžniški instrument vključuje tako bilančni instrument kot zunajbilančno sestavino.
This item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
Če poročajoče podjetje ne more ločiti pričakovanih kreditnih izgub pri bilančnih in zunajbilančnih sestavinah, se pričakovane kreditne izgube za zavezo poročajo skupaj z akumulirano oslabitvijo bilančne sestavine.
Loans and advances shall be classified on the basis of the collateral received as follows:
Če skupne pričakovane kreditne izgube presegajo bruto knjigovodsko vrednost dolžniškega instrumenta, se preostalo stanje pričakovanih kreditnih izgub poroča kot rezervacija v ustrezni skupini za namen oslabitev v predlogi 9.1.1 [MSRP 9, 5.5.20. člen, in MSRP 7, B8.E člen].
“Loans collateralized by immovable property” shall include loans and advances formally secured by residential or commercial immovable property collateral, independently of their loan/collateral ratio (commonly referred as “loan-to-value”) and the legal form of the collateral;
Če se finančno poroštvo ali zaveza za zagotovitev kredita po obrestni meri, ki je nižja od tržne obrestne mere, meri v skladu s 4.2.1.(d) členom MSRP 9, njen popravek vrednosti za izgubo pa določi v skladu z oddelkom 5.5 MSRP 9, se poroča v ustrezni skupini za namen oslabitev.
“Other collateralized loans” shall include loans and advances formally secured by collateral, independently of their loan/collateral ratio (commonly referred to as “loan-to-value”) and the legal form of the collateral, other than “Loans collateralised by immovable property”.
Če se zaveze iz kreditov, finančna poroštva in druge zaveze merijo po pošteni vrednosti v skladu z MSRP 9, institucije v predlogi 9.1.1 poročajo nominalni znesek in akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja teh finančnih poroštev in zavez v za to namenjenih stolpcih.
This collateral shall include pledges of securities, cash, and other collateral independently from the legal form of the collateral.
‚Akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja‘ se poročajo z uporabo meril iz točke 69 tega dela.
Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan.
Nominalni znesek in rezervacije drugih zavez ali poroštev, ki spadajo v področje uporabe MRS 37 ali MSRP 4, se poročajo v za to namenjenih stolpcih.
The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property collateral where they are secured by immovable property collateral regardless of whether they are also secured by other types of collateral.
Institucije, ki poročajo v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, v predlogi 9.1 sporočijo nominalni znesek zavez in finančnih poroštev iz točk 102 in 103 ter znesek rezervacij, ki se morajo vzdrževati za te zunajbilančne izpostavljenosti.
Loans and advances shall be classified on the basis of its purpose as:
‚Zaveze iz kreditov‘ so trdne zaveze glede zagotovitve kredita pod vnaprej določenimi pogoji, razen v primeru izvedenih finančnih instrumentov, ker se ti lahko poravnajo z denarnimi sredstvi ali z izročitvijo ali izdajo drugega finančnega instrumenta.
“Credit for consumption” shall include loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
Kot ‚zaveze iz kreditov‘ se razvrstijo naslednje postavke iz Priloge I k CRR:
“Lending for house purchase” shall include credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
‚terminski dogovori o obrestni meri vloge‘;
Loans shall be classified on the basis of how they can be recovered.
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚kreditiranju‘ ali zagotavljajo ‚akceptiranje menic‘ v skladu s predhodno določenimi pogoji.
“Project finance loans” shall include loans that meet the characteristics of specialised lending exposures as defined in Article 147(8) of CRR.
‚Finančna poroštva‘ so pogodbe, v skladu s katerimi mora izdajatelj opraviti določena plačila, s katerimi se imetniku povrne izguba, ki je nastala, ker določeni dolžnik ni izvedel plačila v prvotnem ali spremenjenem roku dolžniškega instrumenta, vključno s poroštvi, ki se zagotovijo za druga finančna poroštva.
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
V skladu z MSRP morajo te pogodbe izpolnjevati opredelitev pogodbe o finančnem poroštvu iz 2.1.(e) člena MSRP 9 in Priloge A k MSRP 4.
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading or trading assets portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
Kot ‚finančna poroštva‘ se razvrstijo naslednje postavke iz Priloge I k CRR:
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.
‚poroštva, ki imajo lastnosti kreditnih nadomestkov‘;
Reporting of NACE codes shall be done with the first level of disaggregation (by “section”).
‚kreditni izvedeni finančni instrumenti‘, ki so skladni z opredelitvijo finančnega poroštva;
Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in “K – Financial and insurance activities”.
‚nepreklicni ‚stand-by‘ akreditivi, ki imajo lastnosti kreditnih nadomestkov‘.
Under IFRS, financial assets subject to impairment shall include (i) financial assets at amortised cost, and (ii) financial assets at fair value through other comprehensive income.
‚Druge zaveze‘ vključujejo naslednje postavke iz Priloge I k CRR:
Under national GAAP based on BAD, financial assets subject to impairment shall include financial assets measured at a cost-based method, including under LOCOM.
‚neplačani del vrednostnih papirjev oz. deleža v kapitalu‘;
Depending on the specifications in each national GAAP, they may include (i) financial assets measured at fair value through equity, and (ii) financial assets under other measurement methods.
‚odprti ali potrjeni dokumentarni akreditivi‘;
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)
‚zunajbilančne postavke iz naslova trgovinskega financiranja‘;
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only if they are past due.
‚dokumentarni akreditivi, pri katerih blago, ki je predmet akreditiva, služi kot zavarovanje, in drugi posli, pri katerih obstaja možnost samoporavnave (self-liquidating transactions)‘;
Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.
‚garancije in zavarovanja odgovornosti‘ (vključno z garancijami za resnost ponudbe in garancijami za dobro izvedbo del) ter ‚poroštva, ki nimajo lastnosti kreditnih nadomestkov‘;
Accounting portfolios subject to impairment shall be defined as in paragraph 93 of this Part.
‚garancije za plačilo dobavljenega blaga, garancije za plačilo carinskega dolga in garancije za plačilo davka‘;
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due.
‚prevzete obveznosti iz naslova odkupa neprodanih kratkoročnih in srednjeročnih evrozapisov‘ (NIF) in ‚obnavljajoče se prevzete obveznosti iz naslova kreditiranja poslovanja na trgu kratkoročnih in srednjeročnih evrozapisov‘ (RUF);
Past due exposures shall be reported for their entire carrying amount.
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚kreditiranju‘ ali zagotavljajo ‚akceptiranje menic‘, kadar pogoji niso predhodno določeni;
The carrying amounts of such assets shall be reported by impairment stages or impairment status in accordance with the applicable accounting standards and broken down according to the number of days of the oldest past due amount unpaid at the reference date.
‚nečrpane kreditne obveznosti‘, ki zajemajo pogodbe o ‚nakupu vrednostnih papirjev‘ ali ‚zagotavljanju jamstev‘;
BREAKDOWN OF FINANCIAL LIABILITIES (8)
‚nečrpane kreditne obveznosti za garancije za resnost ponudbe in garancije za dobro izvedbo del‘;
“Deposits” and the product breakdown shall be defined in the same way as in the ECB BSI Regulation and therefore, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty.
‚druge zunajbilančne postavke‘ iz Priloge I k CRR.
In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, shall be classified as deposits redeemable at notice.
V skladu z MSRP se v bilanci stanja pripoznajo naslednje postavke, ki se zato ne smejo poročati kot zunajbilančne izpostavljenosti:
“Debt securities issued” shall be disaggregated into the following type of products:
‚kreditni izvedeni finančni instrumenti‘, ki niso skladni z opredelitvijo finančnega poroštva, so ‚izvedeni finančni instrumenti‘ v skladu z MSRP 9;
“Certificates of deposits” shall be securities that enable the holders to withdraw funds from an account;
‚akcepti‘ so obveznosti institucije, da ob zapadlosti plača nominalno vrednost menice, ki običajno zajema prodajo blaga.
“Asset backed securities” according to Article 4(1)(61) of CRR;
Zato so v bilanci stanja razvrščeni kot ‚odkupljene terjatve‘;
“Covered Bonds” according to Article 129(1) of CRR;
‚indosamenti menic‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MSRP 9;
“Hybrid contracts” shall comprise contracts with embedded derivatives;
‚posli z regresom‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MSRP 9;
“Other debt securities issued” shall include debt securities not recorded in the previous lines and distinguishes convertible compound financial instruments and non-convertible instruments.
‚dogovori o terminskem nakupu sredstev‘ so ‚izvedeni finančni instrumenti‘ v skladu z MSRP 9;
“Subordinated financial liabilities” issued shall be treated in the same way as other financial liabilities incurred.
‚pogodbe o prodaji in povratnem nakupu sredstev, kot so opredeljene v odstavkih (3) in (5) člena 12 Direktive 86/635/EGS‘.
Subordinated liabilities issued in the form of securities shall be classified as “Debt securities issued”, whereas subordinated liabilities in the form of deposits are classified as “Deposits”.
V teh pogodbah ima prevzemnik možnost, vendar ne obveznosti, da vrne sredstva po vnaprej dogovorjeni ceni na določen datum (ali datum, ki ga je še treba določiti).
Template 8.2 shall include the carrying amount of “Deposits” and “Debt securities issued” that meet the definition of subordinated debt classified by accounting portfolios.
Zato te pogodbe ustrezajo opredelitvi izvedenih finančnih instrumentov v skladu s Prilogo A k MSRP 9.
“Subordinated debt” instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
Postavka ‚od tega: nedonosne‘ vključuje nominalni znesek prevzetih obveznosti iz kreditov, danih finančnih poroštev in drugih prevzetih obveznosti, ki se štejejo za nedonosne v skladu s točkami 213–239 tega dela.
“Accumulated changes in fair value due to changes in own credit risk” shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other comprehensive income.
Pri prevzetih obveznostih iz kreditov, danih finančnih poroštvih in drugih prevzetih obveznostih je ‚nominalni znesek‘ znesek, ki najbolje predstavlja največjo izpostavljenost institucije kreditnemu tveganju, pri čemer se ne upoštevajo prejeta zavarovanja ali druge kreditne izboljšave.
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
Zlasti pri danih finančnih poroštvih je nominalni znesek najvišji znesek, ki bi ga morda moral plačati subjekt, če bi bilo poroštvo unovčeno.
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR.
Pri zavezah iz kreditov je nominalni znesek neizkoriščeni znesek, za katerega se je institucija zavezala, da ga bo posodila.
In templates 9.1, 9.1.1 and 9.2 all off-balance sheet exposures as listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Nominalni zneski so vrednosti izpostavljenosti, preden se uporabijo konverzijski faktorji in tehnike zmanjševanja kreditnega tveganja.
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
V predlogi 9.2 je pri prejetih obvezah iz kreditov nominalni znesek celoten neizkoriščeni znesek, za katerega se je nasprotna stranka obvezala, da ga bo posodila instituciji.
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Pri drugih prejetih obvezah je nominalni znesek celoten znesek, za katerega se je obvezala druga stranka v poslu.
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met:
Pri prejetih finančnih poroštvih je ‚najvišji znesek poroštva, ki se lahko upošteva‘, najvišji znesek, ki bi ga nasprotna stran morda morala plačati, če bi bilo poroštvo unovčeno.
they are subject to impairment requirements of IFRS 9;
Če je prejeto finančno poroštvo izdal več kot en dajalec poroštva, se zajamčeni znesek v tej predlogi poroča le enkrat; zajamčeni znesek se dodeli tistemu dajalcu poroštva, ki je pomembnejši za zmanjševanje kreditnega tveganja.
they are designated at fair value through profit or loss under IFRS 9;
IZVEDENI FINANČNI INSTRUMENTI IN OBRAČUNAVANJE VAROVANJA PRED TVEGANJEM (10 IN 11)
they are within the scope of IAS 37 or IFRS 4.
Za namene predlog 10 in 11 se izvedeni finančni instrumenti štejejo kot izvedeni finančni instrumenti za varovanje, če se uporabljajo v razmerjih varovanja pred tveganjem, ki izpolnjujejo pogoje za to, v skladu z MSRP ali relevantnimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, ali kot v posesti za trgovanje v drugih primerih.
Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) in paragraph 105 of this Part of this Annex shall be reported as provisions independently of the measurement criteria applied.
Knjigovodska vrednost in hipotetični znesek izvedenih finančnih instrumentov v posesti za trgovanje, vključno z ekonomskimi varovanji, in izvedenih finančnih instrumentov v posesti za obračunavanje varovanja pred tveganjem se poročajo razčlenjeno po vrsti z njimi povezanih tveganj, vrsti trga in vrsti produkta v predlogah 10 in 11.
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9 including those measured at initial cost less cumulative income recognised, broken down by impairment stages.
Institucije izvedene finančne instrumente v posesti za obračunavanje varovanja pred tveganjem poročajo tudi razčlenjene po vrsti varovanja.
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component.
Informacije o neizvedenih instrumentih varovanja se poročajo ločeno in razčlenjene po vrstah varovanj.
Where the reporting entity is unable to separately identify the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component.
V skladu z ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se vsi izvedeni finančni instrumenti poročajo v teh predlogah ne glede na to, ali so pripoznani v bilanci stanja ali ne v skladu z ustreznimi nacionalnimi GAAP.