natgillin/translations-raw huggingface dataset:
Paragraphs 17, 27 and 36 are amended and paragraphs 36A and 45D are added.
Izjeme pri uporabi kapitalske metode
Paragraphs 26 and 35 are not amended, but have been included for ease of reference.
Podjetju ni treba uporabljati kapitalske metode za finančno naložbo v pridruženo podjetje ali skupni podvig, če je podjetje obvladujoče podjetje, ki je izvzeto iz priprave konsolidiranih računovodskih izkazov na podlagi izjeme iz 4.(a) člena MSRP 10 ali če velja naslednje:
Exemptions from applying the equity method
podjetje je odvisno podjetje v popolni lasti ali odvisno podjetje v delni lasti drugega podjetja in so bili njegovi drugi lastniki, tudi tisti, ki sicer nimajo pravice glasovati, obveščeni, da podjetje ne uporablja kapitalske metode, ter temu ne nasprotujejo;
An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraph 4(a) of IFRS 10 or if all the following apply:
z dolžniškimi ali kapitalskimi instrumenti podjetja se ne trguje na javnem trgu (domača ali tuja borza ali prosti trg, vključno z lokalnimi in regionalnimi trgi);
The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method.
podjetje svojih računovodskih izkazov ni predložilo komisiji za vrednostne papirje ali drugi regulativni organizaciji niti ni v postopku predložitve z namenom izdaje katere koli skupine instrumentov na javnem trgu;
The entity's debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets).
končno ali katero koli vmesno obvladujoče podjetje izdela računovodske izkaze, ki so na voljo za javno uporabo in so skladni z MSRP, v katerih so odvisna podjetja konsolidirana ali se merijo po pošteni vrednosti prek poslovnega izida v skladu z MSRP 10.
The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market.
Postopki kapitalske metode
The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with IFRS 10.
Mnogi postopki, ki so primerni za uporabo kapitalske metode, so podobni konsolidacijskim postopkom, opisanim v MSRP 10.
Equity method procedures
Poleg tega se koncepti, na katerih temeljijo postopki, ki se uporabljajo pri obračunavanju prevzema odvisnega podjetja, uporabljajo tudi za obračunavanje pridobitve finančne naložbe v pridruženo podjetje ali skupni podvig.
Many of the procedures that are appropriate for the application of the equity method are similar to the consolidation procedures described in IFRS 10.
Delež skupine v pridruženem podjetju ali skupnem podvigu je skupek deležev obvladujočega podjetja in njegovih odvisnih podjetij v tem pridruženem podjetju ali skupnem podvigu.
Furthermore, the concepts underlying the procedures used in accounting for the acquisition of a subsidiary are also adopted in accounting for the acquisition of an investment in an associate or a joint venture.
Deleži drugih pridruženih podjetij ali skupnih podvigov skupine se za ta namen ne upoštevajo.
A group's share in an associate or a joint venture is the aggregate of the holdings in that associate or joint venture by the parent and its subsidiaries.
Kadar ima pridruženo podjetje ali skupni podvig odvisna podjetja, pridružena podjetja ali skupne podvige, se pri uporabi kapitalske metode upoštevajo poslovni izid, drug vseobsegajoči donos in čista sredstva, ki so pripoznani v računovodskih izkazih pridruženega podjetja ali skupnega podviga (vključno z deležem v poslovnem izidu, drugim vseobsegajočim donosom in čistimi sredstvi pridruženih podjetij in skupnih podvigov), po prilagoditvah, ki so potrebne za uveljavitev enotnih računovodskih usmeritev (glej 35. in 36.A člen).
The holdings of the group's other associates or joint ventures are ignored for this purpose.
Podjetje pripravlja svoje računovodske izkaze tako, da uporablja enotne računovodske usmeritve za podobne transakcije in druge poslovne dogodke v podobnih okoliščinah.
When an associate or a joint venture has subsidiaries, associates or joint ventures, the profit or loss, other comprehensive income and net assets taken into account in applying the equity method are those recognised in the associate's or joint venture's financial statements (including the associate's or joint venture's share of the profit or loss, other comprehensive income and net assets of its associates and joint ventures), after any adjustments necessary to give effect to uniform accounting policies (see paragraphs 35–36A).
Razen kot je opisano v 36.A členu, če pridruženo podjetje ali skupni podvig uporablja računovodske usmeritve, drugačne od tistih, ki jih uporablja podjetje za podobne posle in druge poslovne dogodke v podobnih okoliščinah, je treba računovodske izkaze pridruženega podjetja ali skupnega podviga preračunati tako, da so računovodske usmeritve pridruženega podjetja ali skupnega podviga skladne z računovodskimi usmeritvami podjetja, če podjetje pri kapitalski metodi uporablja računovodske izkaze pridruženega podjetja ali skupnega podviga.
The entity's financial statements shall be prepared using uniform accounting policies for like transactions and events in similar circumstances.
Ne glede na zahtevo iz 36. člena lahko podjetje, ki ni naložbeno podjetje in ki ima delež v pridruženem podjetju ali skupnem podvigu, ki je naložbeno podjetje, pri uporabi kapitalske metode ohrani merjenje po pošteni vrednosti, ki ga uporablja pridruženo podjetje ali skupni podvig naložbenega podjetja za deleže pridruženega podjetja ali skupnega podviga v odvisnih podjetjih.
Except as described in paragraph 36A, if an associate or a joint venture uses accounting policies other than those of the entity for like transactions and events in similar circumstances, adjustments shall be made to make the associate's or joint venture's accounting policies conform to those of the entity when the associate's or joint venture's financial statements are used by the entity in applying the equity method.
Naložbena podjetja: Uporaba izjeme pri konsolidaciji (spremembe MSRP 10, MSRP 12 in MRS 28), izdane decembra 2014, spremenjeni 17., 27. in 36. člen ter dodan 36.A člen.
Notwithstanding the requirement in paragraph 36, if an entity that is not itself an investment entity has an interest in an associate or joint venture that is an investment entity, the entity may, when applying the equity method, retain the fair value measurement applied by that investment entity associate or joint venture to the investment entity associate's or joint venture's interests in subsidiaries.
Če podjetje navedene spremembe uporablja za zgodnejše obdobje, ta podatek razkrije.
Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28), issued in December 2014, amended paragraphs 17, 27 and 36 and added paragraph 36A.
Spremenijo se B85.C in B85.E člen Priloge B: B85.A–B85.B in B85.D člen se ne spremenita, sta pa vključena zaradi lažjega sklicevanja.
Commission Implementing Regulation (EU) 2016/1704
Izvedbena uredba Komisije (EU) 2016/1704
Regulation (EU) 2016/1705 of the European Central Bank
Uredba Evropske centralne banke (EU) 2016/1705
amending Regulation (EC) No 1745/2003 (ECB/2003/9) on the application of minimum reserves (ECB/2016/26)
o spremembi Uredbe (ES) št. 1745/2003 (ECB/2003/9) o uporabi obveznih rezerv (ECB/2016/26)
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Article 19.1 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti člena 19.1 Statuta,
Having regard to Council Regulation (EC) No 2531/98 of 23 November 1998 concerning the application of minimum reserves by the European Central Bank [1],
ob upoštevanju Uredbe Sveta (ES) št. 2531/98 z dne 23. novembra 1998 o uporabi obveznih rezerv Evropske centralne banke [1],
For the exclusion of interbank liabilities from the reserve base, any standard deduction to be applied to liabilities with a maturity of up to two years within the debt securities category should be based on the euro area-wide macro ratio between: (a) the stock of relevant instruments issued by credit institutions and held by other credit institutions and by the ECB and participating national central banks; and (b) the total amount outstanding of such instruments issued by credit institutions.
Za izključitev medbančnih obveznosti iz osnove za obvezne rezerve mora standardizirani odbitek, ki se uporabi pri obveznostih z zapadlostjo do dveh let v kategoriji dolžniških vrednostnih papirjev, temeljiti na makro razmerju za celotno euroobmočje med: (a) stanjem zadevnih instrumentov, ki so jih izdale kreditne institucije in katerih imetniki so druge kreditne institucije, ECB ali sodelujoče nacionalne centralne banke, in (b) skupnim neporavnanim zneskom takih instrumentov, ki so jih izdale kreditne institucije.
The method for applying the standard deduction set out in Article 3(2) of Regulation (EC) No 1745/2003 of the European Central Bank (ECB/2003/9) [2] should be further clarified.
Metodo za uporabo standardiziranega odbitka, določeno v členu 3(2) Uredbe (ES) št. 1745/2003 Evropske centralne banke (ECB/2003/9) [2], je treba dodatno pojasniti.
Therefore, Regulation (EC) No 1745/2003 (ECB/2003/9) should be amended accordingly,
Zato je treba Uredbo (ES) št. 1745/2003 (ECB/2003/9) ustrezno spremeniti –
Regulation (EC) No 1745/2003 (ECB/2003/9) is amended as follows:
Uredba (ES) št. 1745/2003 (ECB/2003/9) se spremeni:
An institution's reserve base shall comprise the following liabilities, as defined in the ECB's reporting framework laid down in Regulation (EU) No 1071/2013 of the European Central Bank (ECB/2013/33), resulting from the acceptance of funds: (a) deposits; and
Osnova za obvezne rezerve institucije obsega naslednje obveznosti, kakor so opredeljene v okviru poročanja ECB, določenem v Uredbi (EU) št. 1071/2013 Evropske centralne banke (ECB/2013/33), ki nastanejo s prejetjem sredstev: (a) vloge in
debt securities issued.
izdani dolžniški vrednostni papirji.
If an institution has liabilities in relation to a branch of the same entity, or in relation to the head office or registered office of the same entity, which are located outside participating Member States, it shall include such liabilities in the reserve base.
Če ima institucija obveznosti do podružnice istega subjekta ali do glavnega sedeža ali registriranega sedeža istega subjekta, ki se nahaja zunaj sodelujočih držav članic, take obveznosti vključi v osnovo za obvezne rezerve.
The following liabilities shall be excluded from the reserve base:
2 .
liabilities owed to any other institution not included on the list of institutions exempt from the ECB's minimum reserve requirements in accordance with Article 2(3); and
Iz osnove za obvezne rezerve se izključijo naslednje obveznosti:
liabilities owed to the ECB or to a participating NCB.
obveznosti do drugih institucij, ki niso na seznamu institucij, izvzetih iz sistema obveznih rezerv ECB v skladu s členom 2(3), in
the following paragraph 2a is inserted:
obveznosti do ECB ali do sodelujoče NCB.
For the liability category “deposits” referred to in point (a) of paragraph 1, the exclusion, as referred to in paragraph 2, shall be effected in the following manner: the institution shall provide evidence to the relevant participating NCB of the amount of liabilities referred to in points (a) and (b) of paragraph 2, and the amount evidenced shall be deducted from the reserve base.
vstavi se naslednji odstavek 2a:
For the liability category “debt securities issued” referred to in point (b) of paragraph 1, the exclusion, as referred to in paragraph 2, shall be effected by deducting an amount from the reserve base in the following manner:
Za kategorijo obveznosti ‚vloge‘ iz točke (a) odstavka 1 se izključitev, navedena v odstavku 2, izvede na naslednji način: institucija ustrezni sodelujoči NCB predloži dokazilo o znesku obveznosti iz točk (a) in (b) odstavka 2 in dokazani znesek se odšteje od osnove za obvezne rezerve.
the institution shall provide evidence to the relevant participating NCB of the amount of liabilities referred to in points (a) and (b) of paragraph 2, and the amount evidenced shall be deducted from the reserve base;
Za kategorijo obveznosti ‚izdani dolžniški vrednostni papirji‘ iz točke (b) odstavka 1 se izključitev, navedena v odstavku 2, izvede z odštetjem zneska od osnove za obvezne rezerve na naslednji način:
where the institution is unable to provide evidence to the relevant participating NCB of the amount of liabilities referred to in points (a) and (b) of paragraph 2, the institution shall apply the standard deduction published on the ECB's website to the outstanding amount of the debt securities which it has issued and which have an original maturity of up to and including two years.’.
institucija ustrezni sodelujoči NCB predloži dokazilo o znesku obveznosti iz točk (a) in (b) odstavka 2 in dokazani znesek se odšteje od osnove za obvezne rezerve;
Throughout the Regulation, the words ‘for money and banking statistics’ are deleted.
kadar institucija ustrezni sodelujoči NCB ne more predložiti dokazila o znesku obveznosti iz točk (a) in (b) odstavka 2, uporabi za neporavnani znesek dolžniških vrednostnih papirjev, ki jih je izdala in ki imajo prvotno zapadlost do vključno dveh let, standardizirani odbitek, objavljen na spletni strani ECB.“;
Article 2
v vsej uredbi se črta besedilo „o denarni in bančni statistiki“.
Final provisions
Člen 2
This Regulation shall enter into force on 14 December 2016.
Končna določba
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Ta uredba začne veljati 14. decembra 2016.
Done at Frankfurt am Main, 9 September 2016.
Ta uredba je v celoti zavezujoča in se neposredno uporablja v državah članicah v skladu s Pogodbama.
For the Governing Council of the ECB
V Frankfurtu na Majni, 9. septembra 2016
OJ L 318, 27.11.1998, p. 1.
Predsednik ECB
Regulation (EC) No 1745/2003 of the European Central Bank of 12 September 2003 on the application of minimum reserves (ECB/2003/9) (OJ L 250, 2.10.2003, p. 10).
UL L 318, 27.11.1998, str. 1.
Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).’;
Uredba (ES) št. 1745/2003 Evropske centralne banke z dne 12. septembra 2003 o uporabi obveznih rezerv (ECB/2003/9) (UL L 250, 2.10.2003, str. 10).
supplementing Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firms with regard to regulatory technical standards specifying a minimum set of the information on financial contracts that should be contained in the detailed records and the circumstances in which the requirement should be imposed
o dopolnitvi Direktive 2014/59/EU Evropskega parlamenta in Sveta o vzpostavitvi okvira za sanacijo ter reševanje kreditnih institucij in investicijskih podjetij v zvezi z regulativnimi tehničnimi standardi, ki določajo minimalni nabor informacij o finančnih pogodbah, ki jih morajo vsebovati podrobne evidence, in okoliščine, v katerih je treba zahtevo uveljaviti
Having regard to Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council [1], and in particular Article 71(8) thereof,
ob upoštevanju Direktive 2014/59/EU Evropskega parlamenta in Sveta z dne 15. maja 2014 o vzpostavitvi okvira za sanacijo ter reševanje kreditnih institucij in investicijskih podjetij ter o spremembi Šeste direktive Sveta 82/891/EGS ter direktiv 2001/24/ES, 2002/47/ES, 2004/25/ES, 2005/56/ES, 2007/36/ES, 2011/35/EU, 2012/30/EU in 2013/36/EU in uredb (EU) št. 1093/2010 ter (EU) št. 648/2012 Evropskega parlamenta in Sveta [1] in zlasti člena 71(8) Direktive;
In order to ensure that competent authorities and resolution authorities may easily access data on financial contracts, as defined in Article 2(1)(100) of Directive 2014/59/EU, where the applicable resolution plan or the group resolution plan foresees the taking of resolution actions in relation to an institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU, those authorities should require institutions or entities to maintain on an on-going basis a minimum set of information on such contracts.
Za zagotovitev, da lahko pristojni organi in organi za reševanje enostavno dostopajo do podatkov o finančnih pogodbah, kot so določene v členu 2(1)(100) Direktive 2014/59/EU, kadar načrt reševanja ali načrt reševanja skupine, ki se uporablja, predvideva sprejetje ukrepov reševanja v zvezi z institucijo ali subjektom iz točke (b), (c) ali (d) člena 1(1) Direktive 2014/59/EU, bi morali ti organi od institucij ali subjektov zahtevati, da ves čas vzdržujejo minimalen nabor informacij o takšnih pogodbah.
That should be without prejudice to the possibility of competent authorities or resolution authorities to require additional information to be kept in detailed records of financial contracts and to impose such requirements on other institutions or entities referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU when it is needed to ensure comprehensive and effective planning.
To ne bi smelo vplivati na možnost pristojnih organov ali organov za reševanje, da zahtevajo hranjenje dodatnih informacij v podrobnih evidencah finančnih pogodb ali uveljavijo takšne zahteve za druge institucije ali subjekte iz točk (b), (c) ali (d) člena 1(1) Direktive 2014/59/EU, kadar je to potrebno za zagotovitev celostnega in učinkovitega načrtovanja.
The minimum set of information to be maintained in detailed records of financial contracts by the relevant institutions or entities should be clearly determined.
Minimalen nabor informacij, ki jih morajo zadevne institucije ali subjekti vzdrževati v podrobnih evidencah finančnih pogodb, je treba natančno opredeliti.
That should be without prejudice to the discretion of competent authorities and resolution authorities to use it as a template or to prescribe the format in which the requested information should be provided within the timeframe set in the request.
To ne bi smelo vplivati na diskrecijsko pravico pristojnih organov in organov za reševanje, da se to uporabi kot predloga ali da se predpiše oblika, v kateri morajo biti zahtevane informacije predložene v roku, navedenem v zahtevku.
For the avoidance of doubt, the requirement imposed on the relevant institutions or entities to maintain detailed records of financial contracts should not affect the right of the competent authorities and the resolution authorities to request necessary information from trade repositories in accordance with Article 81 of Regulation (EU) No 648/2012 of the European Parliament and of the Council [2] and Article 71(7) of Directive 2014/59/EU.
Da bi se izognili dvomom, zahteva po vzdrževanju podrobnih evidenc finančnih pogodb, naložena zadevnim institucijam ali subjektom, ne bi smela vplivati na pravico pristojnih organov in organov za reševanje, da od repozitorijev sklenjenih poslov zahtevajo potrebne informacije v skladu s členom 81 Uredbe (EU) št. 648/2012 Evropskega parlamenta in Sveta [2] ter členom 71(7) Direktive 2014/59/EU.
The European Banking Authority has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [3],
Evropski bančni organ je opravil javna posvetovanja o osnutkih regulativnih tehničnih standardov, na katerih temelji ta uredba, analiziral morebitne povezane stroške in koristi ter zaprosil za mnenje interesno skupino za bančništvo, ustanovljeno v skladu s členom 37 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta [3] –
Requirement to maintain detailed records of financial contracts
Zahteva po vzdrževanju podrobnih evidenc finančnih pogodb
An institution or entity referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU shall be required by the competent authority or resolution authority to maintain detailed records of financial contracts where the resolution plan or the group resolution plan foresees the taking of resolution actions in relation to the institution or entity concerned in the event the conditions for resolution are met.
Pristojni organ ali organ za reševanje zahteva od institucije ali subjekta iz točke (b), (c) ali (d) člena 1(1) Direktive 2014/59/EU, da vzdržuje podrobne evidence finančnih pogodb, kadar načrt reševanja ali načrt reševanja skupine predvideva sprejetje ukrepov za reševanje v zvezi z zadevno institucijo ali subjektom, če so izpolnjeni pogoji za reševanje.
Where necessary to ensure comprehensive and effective planning, competent authorities and resolution authorities may impose the requirements referred to in paragraph 1 on institutions or entities referred to in point (b), (c) or (d) of Article 1(1) of Directive 2014/59/EU which are not covered by paragraph 1 of this Article.
Kadar je zaradi zagotovitve celostnega in učinkovitega načrtovanja to potrebno, lahko pristojni organi in organi za reševanje uvedejo zahteve iz odstavka 1 za institucije ali subjekte iz točk (b), (c) ali (d) člena 1(1) Direktive 2014/59/EU, ki niso zajeti v odstavku 1 tega člena.
Minimum set of information on financial contracts to be kept in the detailed records
Minimalni nabor informacij o finančnih pogodbah, ki jih je treba hraniti v podrobnih evidencah
An institution or entity which is required to maintain detailed records of financial contracts under Article 1 shall retain on an ongoing basis the minimum set of information listed in the Annex for each financial contract in its records.
Institucija ali subjekt, ki mora v skladu s členom 1 vzdrževati podrobne evidence finančnih pogodb, bo ves čas hranil minimalen nabor informacij iz Priloge za vsako finančno pogodbo v njegovih evidencah.
The institution or entity referred to in paragraph 1 shall, at the request of the competent authority or resolution authority, make available and transmit the requested information on the financial contracts, to the requesting authority within the timeframe set in the request.
Institucija ali subjekt iz odstavka 1 da na zahtevo pristojnega organa ali organa za reševanje tistemu organu, ki to zahteva, v roku, določenem v zahtevku, na voljo zahtevane informacije o finančnih pogodbah in mu jih posreduje.
Where an information field listed in the Annex is not applicable to a certain type of financial contract and the institution or entity referred to in paragraph 1 can demonstrate this to the competent authority or resolution authority, the information relevant to that field shall be excluded from the requirement under Article 1.
Kadar polje z informacijami iz Priloge ni relevantno za določeno vrsto finančne pogodbe ter lahko institucija ali subjekt iz odstavka 1 to dokaže pristojnemu organu ali organu za reševanje, se informacije za to polje izključijo iz zahteve iz člena 1.
OJ L 173, 12.6.2014, p. 190.
UL L 173, 12.6.2014, str. 190.