natgillin/translations-raw huggingface dataset:
If recognised under the relevant National GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other liabilities.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank ti računovodski portfelji zajemajo tudi „netrgovalne dolžniške instrumente, merjene z metodo na podlagi nabavne vrednosti“ in „druga netrgovalna neizvedena finančna sredstva“.
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
Sredstva so štejejo kot zapadla, kadar nasprotne stranke niso izvedle plačil v pogodbeno določenem roku.
‘Funds for general banking risks’ are amounts that have been assigned in accordance with Article 38 of the BAD.
Celotni zneski takšnih sredstev se sporočijo in razčlenijo glede na število dni najstarejšega zapadlega obroka.
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
Analiza zapadlosti ne vključuje slabih terjatev.
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
Knjigovodska vrednost oslabljenih finančnih sredstev se sporoči ločeno od zapadlih sredstev.
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Stolpec „akumulirani odpisi“ vključuje kumulativni znesek glavnice in zapadlih obresti katerega koli instrumenta, ki ga institucija več ne pripoznava, ker se šteje za neizterljivega, neodvisno od portfelja, v katerega je vključen.
If capital increase, not yet paid, is recorded as an increase of share capital under the relevant National GAAP based on BAD, unpaid capital which has been called up shall be reported on both sides of the balance-sheet.
Ti zneski se poročajo do popolnega prenehanja vseh pravic institucije (zaradi izteka roka zastaranja, odpisa ali drugih vzrokov) ali do poplačila.
Unpaid capital shall be reported in ‘Unpaid capital which has been called up’ in template 1.3 and as a receivable from the shareholders in the ‘other assets’ in template 1.1.
„Odpisi“ lahko nastanejo z znižanjem knjigovodske vrednosti finančnih sredstev, pripoznanih neposredno v dobičku ali izgubi, ter znižanjem zneskov kontov popravka vrednosti za kreditne izgube, in sicer na podlagi knjigovodske vrednosti finančnih sredstev.
Under the relevant National GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
RAZČLENITEV FINANČNIH OBVEZNOSTI (8)
‘Equity component of compound financial instruments’ includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
Ker so „vloge“ opredeljene enako kot v uredbi ECB o statističnih postavkah bilance stanja, se regulirane varčevalne vloge razvrstijo v skladu z navedeno uredbo in razporedijo glede na nasprotno stranko.
‘Other equity instruments issued’ includes equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
Predvsem neprenosljive varčevalne vloge na vpogled, ki so kljub pravni možnosti dviga na zahtevo predmet znatnih kazni in omejitev ter imajo podobne značilnosti kot vloge čez noč, se razvrstijo kot vloge na odpoklic.
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
„Izdani dolžniški vrednostni papirji“ se razčlenijo v naslednje vrste produktov:
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
„potrdila o vlogah“ so vrednostni papirji, ki imetnikom omogočajo, da dvignejo sredstva z računa;
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
„vrednostni papirji s premoženjskim kritjem“ v skladu s členom 4(1)(61) CRR;
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
„krite obveznice“ v skladu s členom 129(1) CRR;
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
„hibridne pogodbe“ zajemajo pogodbe z vgrajenimi izvedenimi finančnimi instrumenti;
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
„drugi izdani dolžniški vrednostni papirji“ vključujejo dolžniške vrednostne papirje, ki niso evidentirani v predhodnih vrsticah, pri čemer se delijo na konvertibilne in nekonvertibilne instrumente.
STATEMENT OF PROFIT OR LOSS (2)
Izdane „podrejene obveznosti“ se obravnavajo enako kot druge nastale finančne obveznosti.
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
„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“.
Institutions shall report the following items broken down by accounting portfolios:
Predloga 8.2 vključuje knjigovodsko vrednost za „vloge“ in „izdane dolžniške vrednostne papirje“, ki so skladni z opredelitvijo podrejenega dolga, razvrščenega po računovodskih portfeljih.
‘Interest income’;
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].
‘Interest expense’;
ZAVEZE IZ KREDITOV, FINANČNA POROŠTVA IN DRUGE ZAVEZE (9)
‘Dividend income’;
Zunajbilančne izpostavljenosti vključujejo zunajbilančne postavke iz Priloge I k CRR.
‘Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
Zunajbilančne izpostavljenosti se razčlenijo v prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti.
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
Informacije o prevzetih obveznostih iz kreditov, prejetih obvezah iz kreditov, danih in prejetih finančnih poroštvih in drugih obveznostih vključujejo preklicne in nepreklicne obveznosti.
‘Interest income.
„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.
Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses.
Kot „zaveze iz kreditov“ se razvrstijo naslednje postavke iz Priloge I k CRR:
Derivatives – Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
„terminski dogovori o obrestni meri vloge“;
They shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
„nečrpane kreditne obveznosti (undrawn credit facilities)“, ki zajemajo pogodbe o „kreditiranju“ ali zagotavljajo „akceptiranje menic“ v skladu s predhodno določenimi pogoji.
The amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses to present correct interest income and expenses from the financial instruments that are hedged.
„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.
These amounts shall be included as a part of the items ‘Interest income.
V skladu z MSRP ali združljivimi nacionalnimi GAAP te pogodbe ustrezajo opredelitvi pogodb o finančnih poroštvih iz MRS 39, 9. člen in MSRP 4, Priloga A. Kot „finančna poroštva“ se razvrstijo naslednje postavke iz Priloge I k CRR:
Financial assets held for trading’ and ‘Interest expenses.
„poroštva, ki imajo lastnosti kreditnih nadomestkov“;
Financial liabilities held for trading’.
„kreditni izvedeni finančni instrumenti“, ki so skladni z opredelitvijo finančnega poroštva;
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
„nepreklicni ‚stand-by‘ akreditivi, ki imajo lastnosti kreditnih nadomestkov“.
This item may include interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
„Druge zaveze“ vključujejo naslednje postavke iz Priloge I k CRR:
Under IFRS and where not provided otherwise in National GAAP based on BAD, interests in relation to financial liabilities with a negative effective interest rate shall be reported in interest income, in ‘Interest income on financial liabilities’.
„neplačani del vrednostnih papirjev oz. deleža v kapitalu“;
These liabilities and their interests give rise to a positive yield for an institution.
„odprti ali potrjeni dokumentarni akreditivi“;
‘Interest expenses — other liabilities’ includes amounts of interest expenses not included in the other items.
zunajbilančne postavke iz naslova trgovinskega financiranja;
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
„dokumentarni akreditivi, pri katerih blago, ki je predmet akreditiva, služi kot zavarovanje, in drugi posli, pri katerih obstaja možnost samoporavnave (self-liquidating transactions)“;
Under IFRS and where not provided otherwise in National GAAP based on BAD, interests in relation to financial assets with a negative effective interest rate shall be reported in interest expense, in ‘Interest expense on financial assets’.
„garancije in zavarovanja odgovornosti“ (vključno z garancijami za resnost ponudbe in garancijami za dobro izvedbo del) ter „poroštva, ki nimajo lastnosti kreditnih nadomestkov“;
These assets and their interests give rise to a negative yield for an institution.
„garancije za plačilo dobavljenega blaga, garancije za plačilo carinskega dolga in garancije za plačilo davka“;
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ includes profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
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);
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
„nečrpane kreditne obveznosti (undrawn credit facilities)“, ki zajemajo pogodbe o „kreditiranju“ ali zagotavljajo „akceptiranje menic“, kadar pogoji niso predhodno določeni;
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates’ and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
„nečrpane kreditne obveznosti“, ki zajemajo pogodbe o „nakupu vrednostnih papirjev“ ali „zagotavljanju jamstev“;
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates’.
„nečrpane kreditne obveznosti za garancije za resnost ponudbe in garancije za dobro izvedbo del“;
Under IFRS or compatible National GAAP, impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
„druge zunajbilančne postavke“ iz Priloge I k CRR.
Under National GAAP based on BAD ‘Impairment or reversal of impairment on financial assets not measured at fair value through profit and loss’ shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the issuer.
V skladu z MSRP ali združljivimi nacionalnimi GAAP se v bilanci stanja pripoznajo naslednje postavke, ki se zato ne smejo poročati kot zunajbilančne izpostavljenosti:
For ‘Gains or (-) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
„kreditni izvedeni finančni instrumenti“, ki niso skladni z opredelitvijo finančnega poroštva, so „izpeljani finančni instrumenti“ v skladu z MRS 39;
STATEMENT OF COMPREHENSIVE INCOME (3)
„akcepti“ so obveznosti institucije, da ob zapadlosti plača nominalno vrednost menice, ki običajno zajema prodajo blaga.
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (-) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
Zato so v bilanci stanja razvrščeni kot „odkupljene terjatve“;
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
„indosamenti menic“, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
Financial assets shall be broken down by instrument and – where required – by counterparty.
„posli z regresom“, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MRS 39;
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
„dogovori o terminskem nakupu sredstev“ so „izpeljani finančni instrumenti“ v skladu z MRS 39;
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
„pogodbe o prodaji in povratnem nakupu sredstev, kot se opredeljene v členu 12(3) in (5) Direktive 86/635/EGS“.
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
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).
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.
Zato te pogodbe ustrezajo opredelitvi izpeljanih finančnih instrumentov v skladu z MRS 39.9.
Under IFRS or compatible National GAAP, for financial assets classified as ‘Loans and receivables’ or as ‘Held-to-maturity’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
Postavka „od tega: neplačano“ vključuje nominalni znesek prevzetih obveznosti iz kreditov, danih finančnih poroštev in drugih prevzetih obveznosti, pri katerih s strani nasprotne stranke pride do neplačila v skladu s členom 178 CRR.
The allowances shall be broken down to ‘Specific allowances for financial assets, individually estimated’, ‘Specific allowances for financial assets, collectively estimated’ and ‘Collective allowances for incurred but not reported losses’.
Pri zunajbilančnih izpostavljenostih je „nominalni znesek“ znesek, ki najbolje predstavlja največjo izpostavljenost institucije kreditnemu tveganju, pri čemer se ne upoštevajo prejeta zavarovanja ali druge kreditne izboljšave.
Under National GAAP based on BAD, for financial assets classified as ‘non-trading non-derivative financial asset measured at a cost-based method’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
Zlasti pri danih finančnih poroštvih je nominalni znesek najvišji znesek, ki bi ga morda moral plačati subjekt, če bi bilo poroštvo unovčeno.
‘Specific allowances for financial assets, individually estimated’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Pri zavezah iz kreditov je nominalni znesek neizkoriščeni znesek, za katerega se je institucija zavezala, da ga bo posodila.
‘Specific allowances for financial assets, collectively estimated’ shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
Nominalni zneski so vrednosti izpostavljenosti, preden se uporabijo konverzijski faktorji in tehnike zmanjševanja kreditnega tveganja.
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for financial assets, individually estimated.
V predlogi 9.2 je pri prejetih obvezah iz kreditov nominalni znesek celoten neizkoriščeni znesek, za katerega se je nasprotna stranka zavezala, da ga bo posodila instituciji.
‘Collective allowances for incurred but not reported losses’ shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
Pri drugih prejetih obvezah je nominalni znesek celoten znesek, za katerega se je zavezala druga stranka v poslu.
For ‘allowances for incurred but not reported losses’, IAS 39.59(f), AG87 and AG90 may be followed.
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.
‘General allowances for credit risk’ shall include both general allowances for credit risk and general allowances for banking risk.
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.
From the general allowances for banking risk only the part that affects the carrying amount of loans shall be reported [BAD Article 37.2].
IZVEDENI FINANČNI INSTRUMENTI (10 IN 11)
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
Knjigovodska vrednost in hipotetični znesek izvedenih finančnih instrumentov v posesti za trgovanje in izvedenih finančnih instrumentov v posesti za obračunavanje varovanja pred tveganjem se poročajo razčlenjeni po vrsti z njimi povezanih tveganj, vrsti trga (prosti trg ali organizirani trg) in vrsti produkta.
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 54 of this Part.
V skladu z ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se vsi trgovalni in varovalni izvedeni finančni instrumenti poročajo v teh predlogah ne glede na portfelj oziroma ne glede na to, ali so pripoznani v bilanci stanja ali ne v skladu z ustreznimi nacionalnimi GAAP.
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Institucije izvedene finančne instrumente v posesti za obračunavanje varovanja pred tveganjem sporočijo razčlenjene po vrsti varovanja.
The ‘carrying amount’ of loans and advances shall be reported by type of product net of allowances due to impairment.
Izvedeni finančni instrumenti, vključeni v hibridne instrumente, ki so ločeni od gostiteljske pogodbe, se sporočijo v predlogah 10 in 11 glede na značilnosti izvedenega finančnega instrumenta.
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 the ‘accounting portfolio’ in which they are included shall be allocated to the following products:
Znesek gostiteljske pogodbe ni vključen v te predloge.
‘on demand (call) and short notice (current account)’ include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
Če pa je hibridni instrument merjen po pošteni vrednosti prek poslovnega izida, se pogodba kot celota vključi v kategorijo instrumentov v posesti za trgovanje ali finančnih instrumentov, označenih po pošteni vrednosti prek poslovnega izida (in tako se vgrajeni izvedeni finančni instrumenti ne sporočijo v predlogah 10 in 11).
It also includes ‘overdrafts’ that are debit balances on current account balances;
Vsi izvedeni finančni instrumenti se razvrstijo v naslednje kategorije tveganja:
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
obrestna mera: obrestni izvedeni finančni instrumenti so pogodbe, povezane z obrestonosnim finančnim instrumentom, katerega denarni tokovi so določeni z referenčnimi obrestnimi merami, ali druge pogodbe na obrestno mero, kot je možnost terminske pogodbe za nakup zakladne menice.
‘Trade receivables’ 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.
Ta kategorija je omejena na posle, pri katerih so vse strani izpostavljene obrestni meri le ene valute.
This item includes all factoring transactions (both with and without recourse);
Izključuje torej pogodbe, ki vključujejo izmenjavo ene ali več tujih valut, kot so medvalutne zamenjave in valutne opcije, ter druge pogodbe, katerih glavna značilnost tveganja je valutno tveganje, pri čemer jih je treba sporočiti kot pogodbe na tujo valuto.
‘Finance leases’ include the carrying amount of finance lease receivables.
Pogodbe na obrestno mero vključujejo terminske dogovore o obrestni meri, enovalutne zamenjave obrestnih mer, terminske pogodbe na obrestno mero, obrestne opcije (vključno z obrestnimi kapicami (caps), obrestnim dnom (floor), obrestnimi ovratnicami (collars) in obrestnimi koridorji (corridors)), opcije na zamenjavo obrestnih mer (swaptions) in nakupne bone na obrestne mere;
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17;
lastniški kapital: izvedeni lastniški finančni instrumenti so pogodbe, pri katerih je donos ali del donosa povezan s ceno določenega lastniškega kapitala ali indeksom cen lastniškega kapitala;