natgillin/translations-raw huggingface dataset:
If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws.
Pristojni nacionalni organi lahko zbirajo informacije, ki jih je treba predložiti ECB in so določene v odstavkih 2, 3, 4, 5 in 6, kot del širšega okvira za poročanje, ki v skladu z ustreznim pravom Unije ali nacionalnim pravom vključuje dodatne nadzorniške finančne informacije in je namenjen tudi za druge potrebe poleg nadzora, na primer za potrebe statistike.
The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.
Informacije, ki jih poročajo manj pomembne kreditne institucije na konsolidirani podlagi, določene v členu 11, imajo naslednje referenčne datume poročanja:
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Kot izjema od odstavkov 1 in 2 lahko pristojni nacionalni organi v primeru, kadar manj pomembnim kreditnim institucijam dovolijo poročati nadzorniške finančne informacije na konsolidirani podlagi na podlagi računovodskega leta, ki se razlikuje od koledarskega, prilagodijo referenčne datume poročanja koncu računovodskega leta.
Article 12
Informacije, ki se nanašajo na obdobje, se poročajo kumulativno in zajemajo obdobje od prvega dne računovodskega leta do referenčnega datuma poročanja.
Reporting reference dates and remittance dates for less significant credit institutions
Pristojni nacionalni organi predložijo ECB informacije, določene v členu 11, do zaključka delovnega dne na naslednje datume predložitve:
The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
za manj pomembne kreditne institucije s sedežem v sodelujoči državi članici, ki poročajo na najvišji ravni konsolidacije, 25. delovni dan po datumih predložitve, navedenih v členu 3 Izvedbene uredbe (EU) št. 680/2014;
As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report supervisory financial information on a consolidated basis based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end.
za manj pomembne kreditne institucije, ki poročajo na konsolidirani podlagi, razen tistih iz točke (a), 35. delovni dan po datumih predložitve, navedenih v členu 3 Izvedbene uredbe (EU) št. 680/2014.
Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reporting reference date.
Pristojni nacionalni organi odločijo, kdaj morajo kreditne institucije poročati nadzorniške finančne informacije, da bodo lahko spoštovali te roke.“;
NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
naslov poglavja II naslova III se nadomesti z naslednjim:
for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;
člen 13 se nadomesti z naslednjim:
for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
„Člen 13
NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’;
Oblika in pogostost poročanja na posamični podlagi za manj pomembne kreditne institucije, ki niso del nadzorovane skupine, in manj pomembne podružnice
the heading of Chapter II of Title III is replaced by the following:
Manj pomembne kreditne institucije, ki uporabljajo MSRP v skladu z Uredbo (ES) št. 1606/2002 bodisi zato, ker pripravljajo svoje letne računovodske izkaze skladno z računovodskimi standardi, na katere se sklicuje navedena uredba, bodisi za potrebe nadzorniškega poročanja v skladu s členom 24(2) Uredbe (EU) št. 575/2013 in ki niso del nadzorovane skupine, poročajo nadzorniške finančne informacije zadevnemu pristojnemu nacionalnemu organu na posamični podlagi.
Article 13 is replaced by the following:
To velja tudi za manj pomembne podružnice.
‘Article 13
Manj pomembne kreditne institucije, ki niso zajete v odstavku 1, za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, in ki niso del nadzorovane skupine, poročajo nadzorniške finančne informacije zadevnemu pristojnemu nacionalnemu organu.
Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
Poročanje nadzorniških finančnih informacij iz odstavka 4 se izvaja tako pogosto, kakor je določeno v členu 11 Izvedbene uredbe (EU) št. 680/2014, in vključuje skupne minimalne informacije, določene v odstavku 2 Priloge I.
Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
V zvezi z odstavki 2, 3, 5 in 6 veljajo naslednje izjeme:
This shall also apply to less significant branches.
poročanje nadzorniških finančnih informacij v zvezi z manj pomembnimi kreditnimi institucijami, katerih skupna vrednost sredstev znaša 3 milijarde EUR ali manj, vključuje kot skupni minimalni niz informacije, določene v Prilogi III, namesto informacij, določenih v odstavkih 2, 3, 5 ali 6;
Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA.
manj pomembna podružnica ne poroča nadzorniških finančnih informacij, če znaša skupna vrednost njenih sredstev 3 milijarde EUR ali manj.
The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
Za namen odstavka 7 se skupna vrednost sredstev manj pomembne kreditne institucije in manj pomembne podružnice določi na podlagi bonitetnega poročanja v skladu z veljavnim pravom.
Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
Če skupne vrednosti sredstev manj pomembne kreditne institucije ni mogoče določiti na podlagi bonitetnega poročanja, se določi na podlagi najnovejših revidiranih letnih računovodskih izkazov, če ti letni računovodski izkazi niso na voljo, pa na podlagi letnih računovodskih izkazov, pripravljenih v skladu z veljavnimi nacionalnimi računovodskimi predpisi.
supervisory financial reporting concerning less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;
Če skupne vrednosti sredstev manj pomembne podružnice ni mogoče določiti na podlagi bonitetnega poročanja, se določi na podlagi statističnih podatkov, ki se poročajo v skladu z Uredbo (EU) št. 1071/2013 Evropske centralne banke.
a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.
Informacije iz odstavkov 2, 3, 5, 6 in 7 se poročajo, kakor je določeno v členu 6(5) te uredbe.
For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law.
Pristojni nacionalni organi lahko zbirajo informacije, ki jih je treba predložiti ECB in so določene v odstavkih 2, 3, 5, 6 in 7, kot del širšega nacionalnega okvira za poročanje, ki v skladu z ustreznim pravom Unije ali nacionalnim pravom vključuje dodatne nadzorniške finančne informacije in je namenjen tudi za druge potrebe poleg nadzora, na primer za potrebe statistike.
If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.
člen 14 se nadomesti z naslednjim:
If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank.
„Člen 14
The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.
Poročanje nadzorniških finančnih informacij iz odstavka 1 se izvaja tako pogosto, kakor je določeno v členu 9 Izvedbene uredbe (EU) št. 680/2014, in vključuje skupne minimalne informacije, določene v Prilogi II.
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
Manj pomembne kreditne institucije, ki niso zajete v odstavku 1, za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, in ki so del manj pomembne nadzorovane skupine, poročajo nadzorniške finančne informacije zadevnemu pristojnemu nacionalnemu organu.
Article 14 is replaced by the following:
Poročanje nadzorniških finančnih informacij iz odstavka 4 se izvaja tako pogosto, kakor je določeno v členu 11 Izvedbene uredbe (EU) št. 680/2014, in vključuje skupne minimalne informacije, določene v Prilogi II.
‘Article 14
Kot izjema od odstavkov 2, 3, 5 in 6 poročanje nadzorniških finančnih informacij s strani manj pomembnih kreditnih institucij, katerih skupna vrednost sredstev znaša 3 milijarde EUR ali manj, vključuje informacije, določene v Prilogi III.
Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
Za ta namen se skupna vrednost sredstev manj pomembne kreditne institucije določi na podlagi bonitetnega poročanja v skladu z veljavnim pravom.
Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
Informacije iz odstavkov 2, 3, 5, 6 in 7 se poročajo, kakor je določeno v členu 6(5) te uredbe.
The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
Pristojni nacionalni organi lahko zbirajo informacije, ki jih je treba predložiti ECB in so določene v odstavkih 2, 3, 5, 6 in 7, kot del širšega nacionalnega okvira za poročanje, ki v skladu z ustreznim pravom Unije ali nacionalnim pravom vključuje dodatne nadzorniške finančne informacije in je namenjen tudi za druge potrebe poleg nadzora, na primer za potrebe statistike.“;
Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.
člen 15 se nadomesti z naslednjim:
The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
„Člen 15
As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III.
Referenčni datumi poročanja in datumi predložitve za manj pomembne kreditne institucije in manj pomembne podružnice
For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law.
Informacije v zvezi z manj pomembnimi kreditnimi institucijami in manj pomembnimi podružnicami, ki so določene v členih 13 in 14, imajo naslednje referenčne datume poročanja:
The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.
Pristojni nacionalni organi predložijo ECB nadzorniške finančne informacije v zvezi z manj pomembnimi kreditnimi institucijami in manj pomembnimi podružnicami, določene v členih 13 in 14, do zaključka delovnega dne na naslednje datume predložitve:
NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.’;
za manj pomembne kreditne institucije, ki niso del nadzorovane skupine, in za manj pomembne podružnice 25. delovni dan po datumih predložitve, navedenih v Izvedbeni uredbi (EU) št. 680/2014;
Article 15 is replaced by the following:
za manj pomembne kreditne institucije, ki so del manj pomembne nadzorovane skupine, 35. delovni dan po datumih predložitve, navedenih v Izvedbeni uredbi (EU) št. 680/2014.
‘Article 15
Pristojni nacionalni organi odločijo, kdaj morajo manj pomembne kreditne institucije in manj pomembne podružnice poročati nadzorniške finančne informacije, da bodo lahko spoštovali te roke.“;
Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
člen 17 se nadomesti z naslednjim:
The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:
„Člen 17
As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end.
Informacijski jezik za prenos informacij med pristojnimi nacionalnimi organi in ECB
Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.
Pristojni nacionalni organi prenesejo informacije, določene v tej uredbi, v skladu z ustrezno taksonomijo razširljivega jezika za poslovno poročanje (eXtensible Business Reporting Language), da zagotovijo enotno tehnično obliko za izmenjavo podatkov.
NCAs shall submit to the ECB the supervisory financial information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 by close of business on the following remittance dates:
Za ta namen pristojni nacionalni organi upoštevajo določbe člena 6 Sklepa ECB/2014/29.“;
for less significant credit institutions which are not part of a supervised group and for less significant branches, the 25th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014;
člen 18 se črta;
for less significant credit institutions which are part of a less significant supervised group, the 35th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014.
člen 19 se nadomesti z naslednjim:
NCAs shall decide when less significant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.’;
„Člen 19
Article 17 is replaced by the following:
Prehodne določbe
‘Article 17
Če manj pomemben nadzorovani subjekt postane pomemben pred 1. januarjem 2018, se razvrsti kot pomemben nadzorovani subjekt za namene te uredbe 18 mesecev po tem, ko mu je bila uradno sporočena odločitev iz člena 45(1) Uredbe (EU) št. 468/2014 (ECB/2014/17).
IT language for the transmission of information from national competent authorities to the ECB
Če skupna vrednost sredstev manj pomembnega nadzorovanega subjekta na posamični ali konsolidirani podlagi preseže 3 milijarde EUR pred 1. januarjem 2018, začne ta subjekt poročati v skladu z ustreznimi določbami te uredbe na prvi referenčni datum poročanja po 18 mesecih od takrat, ko je bil ta prag presežen.
NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data.
Če skupna vrednost sredstev podrejene družbe s sedežem v nesodelujoči državi članici ali tretji državi preseže 3 milijarde EUR pred 1. januarjem 2018, se informacije poročajo v skladu s členom 9(1) na prvi referenčni datum poročanja po 18 mesecih od takrat, ko je bil ta prag presežen.“;
For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.’;
prilogi I in II se spremenita v skladu s Prilogo I k tej uredbi;
Article 18 is deleted;
Priloga IV se nadomesti s Prilogo II k tej uredbi;
Article 19 is replaced by the following:
Priloga V se nadomesti s Prilogo III k tej uredbi.
‘Article 19
Člen 2
Transitional provisions
Končne določbe
If a less significant supervised entity becomes significant before 1 January 2018 it shall be classified as a significant supervised entity for the purpose of this Regulation 18 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.
Ta uredba začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
If the total value of the assets of a less significant supervised entity on an individual or consolidated basis exceeds EUR 3 billion before 1 January 2018 it shall start to report in accordance with the relevant provisions of this Regulation on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.
Za nadzorovane subjekte, ki uporabljajo MSRP v skladu z Uredbo (ES) št. 1606/2002, vključno s tistimi, ki jih uporabljajo za potrebe nadzorniškega poročanja v skladu s členom 24(2) Uredbe (EU) št. 575/2013, se ta uredba prvič uporablja za prvi referenčni datum poročanja v njihovem naslednjem poslovnem letu po 31. decembru 2017.
If the total value of the assets of a subsidiary established in a non-participating Member State or a third country exceeds EUR 3 billion before 1 January 2018 the information shall be reported in accordance with Article 9(1) on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.’;
Za pomembne nadzorovane subjekte, za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, se ta uredba uporablja od 1. januarja 2018.
Annexes I and II are amended in accordance with Annex I to this Regulation;
Za manj pomembne nadzorovane subjekte, za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, se ta uredba uporablja od 1. januarja 2018.
Annex IV is replaced by Annex II to this Regulation;
Ne glede na to lahko ECB na zahtevo pristojnega nacionalnega organa odloči, da se za manj pomembne nadzorovane subjekte s sedežem v državi članici tega pristojnega nacionalnega organa, za katere veljajo nacionalni računovodski okviri, ki temeljijo na Direktivi 86/635/EGS, ta uredba uporablja od 1. januarja 2019, če tak nacionalni računovodski okvir ni združljiv z MSRP.
Annex V is replaced by Annex III to this Regulation.
Ta uredba je v celoti zavezujoča in se neposredno uporablja v državah članicah v skladu s Pogodbama.
Article 2
V Frankfurtu na Majni, 25. avgusta 2017
Final provisions
Za Svet ECB
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Predsednik ECB
This Regulation shall apply to supervised entities applying IFRS under Regulation (EC) No 1606/2002, including those that apply IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, for the first time as at the first reporting reference date falling within their next financial year after 31 December 2017.
UL L 287, 29.10.2013, str.
This Regulation shall apply to significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
63.
This Regulation shall apply to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
UL L 141, 14.5.2014, str.
Notwithstanding the above, the ECB may decide, at the request of an NCA, to apply this Regulation to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC and established in the Member State of that NCA from 1 January 2019 if such national accounting framework is not compatible with IFRS.
1.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Uredba (EU) 2015/534 Evropske centralne banke z dne 17. marca 2015 o poročanju nadzorniških finančnih informacij (ECB/2015/13) (UL L 86, 31.3.2015, str.
Done at Frankfurt am Main, 25 August 2017.
13).
For the Governing Council of the ECB
Izvedbena uredba Komisije (EU) št. 680/2014 z dne 16. aprila 2014 o določitvi izvedbenih tehničnih standardov v zvezi z nadzorniškim poročanjem institucij v skladu z Uredbo (EU) št. 575/2013 Evropskega parlamenta in Sveta (UL L 191, 28.6.2014, str.
OJ L 287, 29.10.2013, p.
Uredba Komisije (EU) 2016/2067 z dne 22. novembra 2016 o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Mednarodnega standarda računovodskega poročanja 9 (UL L 323, 29.11.2016, str.
63.
1).
OJ L 141, 14.5.2014, p.
Izvedbena uredba Komisije (EU) 2017/1443 z dne 29. junija 2017 o spremembi Izvedbene uredbe (EU) št. 680/2014 o določitvi izvedbenih tehničnih standardov v zvezi z nadzorniškim poročanjem institucij v skladu z Uredbo (EU) št. 575/2013 Evropskega parlamenta in Sveta (UL L 213, 17.8.2017, str.
Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p.
Uredba (EU) št. 1071/2013 Evropske centralne banke z dne 24. septembra 2013 o bilanci stanja sektorja denarnih finančnih institucij (ECB/2013/33) (UL L 297, 7.11.2013, str.