natgillin/translations-raw huggingface dataset:
the use of techniques drawing investors' attention but not necessarily reflecting the suitability or overall quality of the insurance-based investment product or financial activity or financial practice,
uporabe tehnik, ki pritegnejo pozornost vlagateljev, vendar ne izražajo nujno primernosti ali splošne kakovosti zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks,
the nature of risks and transparency of risks,
narave in preglednosti tveganj,
the use of product names or terminology or other information that imply a greater level of security or return than those which are actually possible or likely, or which imply product features that do not exist, or
uporabe imen produktov ali terminologije ali drugih informacij, ki implicirajo višje ravni varnosti ali donosnosti, kot so dejansko možne ali verjetne, ali ki kažejo na značilnosti produktov, ki ne obstajajo, ali
whether there was insufficient, or insufficiently reliable, information about an insurance-based investment product to enable market participants to which it was targeted to form their judgment, taking into account the nature and type of insurance-based investment products;
ali so informacije o zavarovalnem naložbenem produktu nezadostne ali ne dovolj zanesljive, da bi tržnim udeležencem, ki so jim namenjene, omogočile presojo, pri čemer se upoštevata narava in vrsta zavarovalnega naložbenega produkta;
the particular characteristics or underlying assets of the insurance-based investment product, financial activity or financial practice, including any embedded leverage, taking into account, in particular:
posebne značilnosti ali sredstva, ki predstavljajo osnovo, zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, vključno z morebitnim vgrajenim vzvodom, zlasti ob upoštevanju:
the leverage inherent in the product,
vzvoda, povezanega s produktom,
the leverage due to financing, or
vzvoda zaradi financiranja ali
the features of securities financing transactions;
značilnosti poslov financiranja z vrednostnimi papirji;
the existence and degree of disparity between the expected return or profit for investors and the risk of loss in relation to the insurance-based investment product, financial activity or financial practice, taking into account, in particular:
obstoj in stopnja neskladnosti med pričakovano donosnostjo ali dobičkom za vlagatelje in tveganjem izgube v zvezi z zavarovalnim naložbenim produktom, finančno dejavnostjo ali finančnimi praksami, zlasti ob upoštevanju:
the structuring cost of such insurance-based investment product, financial activity or financial practice and other costs,
stroškov strukturiranja takega zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks in drugih stroškov,
the disparity in relation to the issuer's risk retained by the issuer, or
neskladnosti v zvezi s tveganjem izdajatelja, ki ga zadrži izdajatelj, ali
the risk/return profile;
profila tveganja/donosnosti;
the ease and cost with which investors are able to sell the relevant insurance-based investment product or to switch to another product, taking into account, in particular:
kako preprosto in s kakšnimi stroški lahko vlagatelji prodajo zadevni zavarovalni naložbeni produkt ali preidejo na drug produkt, zlasti ob upoštevanju:
the impediments to a change of investment strategy in relation to an insurance contract,
ovir za spremembo naložbene strategije v zvezi z zavarovalno pogodbo,
the fact that early withdrawal is contractually not allowed or made factually impossible, or
dejstva, da predčasen izstop pogodbeno ni dovoljen ali je dejansko onemogočen, ali
any other barriers to exit;
morebitnih drugih ovir za izstop;
the pricing and associated costs of insurance-based investment product, financial activity or financial practice, taking into account, in particular:
cena in povezani stroški zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, zlasti ob upoštevanju:
the use of hidden or secondary charges, or
uporabe skritih ali sekundarnih pristojbin ali
charges that do not reflect the level of distribution service provided by the insurance intermediaries;
pristojbin, ki ne odražajo ravni storitve distribuiranja, ki jo zagotovijo zavarovalni posredniki;
the degree of innovation of an insurance-based investment product, a financial activity or a financial practice, taking into account in particular:
stopnja inovativnosti zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, zlasti ob upoštevanju:
the degree of innovation related to the structure of the insurance-based investment product, financial activity or financial practice, including embedding and triggering,
stopnje inovativnosti, povezane s strukturo zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, vključno z vgraditvijo in sprožitvijo,
the degree of innovation related to the distribution model or length of intermediation chain,
stopnje inovativnosti, povezane z modelom distribucije ali dolžino posredniške verige,
the extent of innovation diffusion, including whether the insurance-based investment product, financial activity or financial practice is innovative for particular categories of investors,
obsega širjenja inovativnosti, vključno s tem, ali so zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse inovativne za določene kategorije vlagateljev,
innovation involving leverage,
inovativnosti, ki vključuje vzvod,
the lack of transparency of the underlying assets, or
pomanjkanja preglednosti pri sredstvih, ki predstavljajo osnovo, ali
the past experience of the market with similar insurance-based investment products or selling practices for insurance-based investment products;
preteklih izkušenj na trgu s podobnimi zavarovalnimi naložbenimi produkti ali prodajnimi praksami za zavarovalne naložbene produkte;
the selling practices associated with the insurance-based investment product, taking into account, in particular:
prodajne prakse, povezane z zavarovalnim naložbenim produktom, zlasti ob upoštevanju:
the communication and distribution channels used,
uporabljenih komunikacijskih in distribucijskih kanalov,
the information, marketing or other promotional material associated with the investment, or
informativnega, tržnega ali drugega promocijskega gradiva, povezanega z naložbo, ali
whether the decision to buy is secondary or tertiary following an earlier purchase;
tega, ali je odločitev za nakup sekundarna ali terciarna po predhodnem nakupu;
the financial and business situation of the issuer of an insurance-based investment product, taking into account, in particular:
finančno in poslovno stanje izdajatelja zavarovalnega naložbenega produkta, zlasti ob upoštevanju:
the financial situation of the issuer, or
finančnega stanja izdajatelja ali
the suitability of reinsurance arrangements regarding the insurance-based investment products;
ustreznosti ureditev pozavarovanja v zvezi z zavarovalnim naložbenim produktom;
whether the underlying assets of the insurance-based investment product or financial activities or financial practice pose a high risk to the performance of transactions entered into by participants or investors in the relevant market;
ali sredstva, ki predstavljajo osnovo za zavarovalni naložbeni produkt, finančno dejavnost ali finančne prakse, predstavljajo veliko tveganje za uspešnost poslov, ki so jih sklenili udeleženci ali vlagatelji na zadevnem trgu;
whether the characteristics of an insurance-based investment product make it particularly susceptible to being used for the purposes of financial crime, in particular whether those characteristics could potentially encourage the use of the insurance-based investment products for:
ali je zaradi značilnosti zavarovalnega naložbenega produkta še posebej verjetno, da se bo uporabil za namene finančnega kriminala, in zlasti, ali bi lahko zadevne značilnosti spodbujale uporabo zavarovalnega naložbenega produkta za:
any fraud or dishonesty,
goljufije ali nepošteno ravnanje,
misconduct in, or misuse of information in relation to a financial market,
kršitev ali zlorabo informacij v zvezi s finančnim trgom,
handling the proceeds of crime,
upravljanje premoženjske koristi, pridobljene s kaznivim dejanjem,
the financing of terrorism, or
financiranje terorizma ali
facilitating money laundering;
omogočanje pranja denarja;
whether the financial activity or financial practice poses a particularly high risk to the resilience or smooth operation of markets;
ali finančne dejavnosti ali finančne prakse predstavljajo posebej veliko tveganje za odpornost ali nemoteno delovanje trgov;
whether an insurance-based investment product, financial activity or financial practice could lead to a significant and artificial disparity between prices of a derivative and those in the underlying market;
ali lahko zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse povzročijo znatno in umetno razliko med ceno izvedenega finančnega instrumenta in ceno na osnovnem trgu;
whether an insurance-based investment product, financial practice or financial activity poses a high risk to the market or payment systems infrastructure, including trading, clearing and settlement systems;
ali zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse predstavljajo veliko tveganje za infrastrukturo trga ali plačilnih sistemov, vključno s sistemi trgovanja, kliringa in poravnave;
whether an insurance-based investment product, financial activity or financial practice may threaten investors' confidence in the financial system; or
ali lahko zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse ogrozijo zaupanje vlagateljev v finančni sistem; ali
whether the insurance-based investment product, financial practice or financial activity poses a high risk of disruption to financial institutions deemed to be important to the financial system of the Union.
ali zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse pomenijo veliko tveganje motenj za finančne institucije, ki veljajo za pomembne za finančni sistem Unije.
Criteria and factors to be taken into account by competent authorities for the purposes of insurance-based investment product intervention powers
Merila in dejavniki, ki jih morajo pristojni organi upoštevati za namene pooblastil za poseganje v zvezi z zavarovalnimi naložbenimi produkti
(Article 17(2) of Regulation (EU) No 1286/2014)
(člen 17(2) Uredbe (EU) št. 1286/2014)
For the purposes of Article 17(2) of Regulation (EU) No 1286/2014, competent authorities shall assess the relevance of all factors and criteria listed in paragraph 2, and take into consideration all relevant factor(s) and criteria in determining when the marketing, distribution or sale of certain insurance-based investment products or a type of financial activity or practice creates a significant investor protection concern or a threat to the orderly functioning and integrity of financial markets or to the stability of the whole or part of the financial system within at least one Member State.
Za namene člena 17(2) Uredbe (EU) št. 1286/2014 pristojni organi ocenijo pomembnost vseh dejavnikov in meril, navedenih v odstavku 2, ter upoštevajo vse ustrezne dejavnike in merila pri določanju, kdaj trženje, razširjanje ali prodaja nekaterih zavarovalnih naložbenih produktov ali vrsta finančne dejavnosti ali praks ustvarja resnejši zadržek glede zaščite vlagateljev ali nevarnost za pravilno delovanje in celovitost finančnih trgov oziroma za stabilnost celotnega finančnega sistema ali njegovega dela v najmanj eni državi članici.
For the purposes of the first subparagraph, competent authorities may determine the existence of a significant investor protection concern or a threat to the orderly functioning and integrity of financial markets or to the stability of whole or part of the financial system within at least one Member State based on one or more of those factors and criteria.
Za namene prvega pododstavka lahko pristojni organi določijo obstoj resnejšega zadržka glede zaščite vlagateljev ali nevarnosti za pravilno delovanje in celovitost finančnih trgov oziroma za stabilnost celotnega finančnega sistema ali njegovega dela v najmanj eni državi članici na podlagi enega ali več navedenih dejavnikov in meril.
The factors and criteria to be assessed by competent authorities to determine whether there is a significant investor protection concern or a threat to the orderly functioning and integrity of financial markets or to the stability of whole or part of the financial system within at least one Member State shall include the following:
Dejavniki in merila, ki jih morajo pristojni organi oceniti za ugotovitev, ali obstaja resnejši zadržek glede zaščite vlagateljev ali nevarnost za pravilno delovanje in celovitost finančnih trgov oziroma za stabilnost celotnega finančnega sistema ali njegovega dela v najmanj eni državi članici, so med drugim:
the degree of transparency of costs and charges associated with the insurance-based investment product, financial activity or financial practice and ‘in particular, the lack of transparency resulting from multiple layers of cost and charges,
stopnje preglednosti stroškov in pristojbin, povezanih z zavarovalnim naložbenim produktom, finančno dejavnostjo ali finančnimi praksami, in zlasti pomanjkanja preglednosti, ki izhaja iz več ravni stroškov in pristojbin,
the complexity of the performance calculation, taking into account whether the return is dependent on the performance of one or more underlying asset which are in turn affected by other factors,
kompleksnosti izračuna uspešnosti, pri čemer se upošteva, ali je donos odvisen od uspešnosti enega ali več sredstev, ki predstavljajo osnovo, na katera vplivajo drugi dejavniki,
whether the insurance-based investment product is bundled with other products or services, or
ali sta zavarovalni naložbeni produkt povezana z drugimi produkti ali storitvami, ali
whether the investor is a retail client, professional client or eligible counterparty as defined in Directive 2014/65/EU,
ali je stranka neprofesionalna stranka, profesionalna stranka ali primerna nasprotna stranka, kot je opredeljeno v Direktivi 2014/65/EU,
investors' skills and abilities, including the level of education, experience with similar insurance-based investment products or selling practices,
znanje in sposobnost vlagateljev, vključno s stopnjo izobrazbe, izkušnjami s podobnimi zavarovalnimi naložbenimi produkti ali prodajnimi praksami,
investors' economic situation, including their income and wealth,
ekonomskega stanja vlagateljev, vključno z njihovimi dohodki in premoženjem,
the use of product names or terminology or other information that imply greater levels of security or return than those which are actually possible or likely, or which imply product features that do not exist, or
uporabe imen produktov ali terminologije ali drugih informacij, ki kažejo na višje ravni varnosti ali donosnosti, kot so dejansko možne ali verjetne, ali ki kažejo na značilnosti produktov, ki ne obstajajo, ali
the particular characteristics or underlying assets of the insurance-based investment product financial activity or financial practice, including any embedded leverage taking into account, in particular:
posebne značilnosti ali sredstva, ki predstavljajo osnovo, zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, vključno z morebitnim vgrajenim vzvodom, zlasti ob upoštevanju:
the existence and degree of disparity between the expected return or profit for investors and the risk of loss in relation to the insurance-based investment product, financial activity or financial practice, taking into account in particular:
obstoj in stopnja neskladnosti med pričakovano donosnostjo ali dobičkom za vlagatelje in tveganjem izgube v zvezi z zavarovalnim naložbenim produktom, finančno dejavnostjo ali finančnimi praksami, zlasti ob upoštevanju:
the ease and cost with which investors are able to sell the relevant insurance-based investment product or to switch to another product, taking into account in particular:
kako preprosto in s kakšnimi stroški lahko vlagatelji prodajo zadevni zavarovalni naložbeni produkt ali preidejo na drug produkt, zlasti ob upoštevanju:
the impediments when changing an investment strategy in relation to an insurance contract,
ovir pri spremembi naložbene strategije v zvezi z zavarovalno pogodbo,
the fact that early withdrawal is not allowed or it is allowed at such contractual condition that it can be considered as not allowed, or
dejstva, da predčasen izstop ni dovoljen ali je dovoljen ob takem pogodbenem pogoju, da se lahko šteje, da ni dovoljen, ali
the pricing and associated costs of insurance-based investment product, financial activity or financial practice, taking into account’ in particular:
cena in povezani stroški zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, zlasti ob upoštevanju:
the degree of innovation related to the structure of the insurance-based investment product, a financial activity or a financial practice, including embedding and triggering,
stopnje inovativnosti, povezane s strukturo zavarovalnega naložbenega produkta, finančne dejavnosti ali finančnih praks, vključno z vgraditvijo in sprožitvijo,
the degree of innovation relating to the distribution model or length of intermediation chain,
stopnje inovativnosti, povezane z modelom distribucije ali dolžino posredniške verige,
the selling practices associated with the insurance-based investment product, taking into account in particular:
prodajne prakse, povezane z zavarovalnim naložbenim produktom, zlasti ob upoštevanju:
the financial and business situation of the issuer of an insurance-based investment product, taking into account in particular:
finančno in poslovno stanje izdajatelja zavarovalnega naložbenega produkta, zlasti ob upoštevanju:
misconduct in, or misuse of information, in relation to a financial market,
kršitev ali zlorabo informacij v zvezi s finančnim trgom,
whether an insurance-based investment product, financial practice or financial activity poses a risk to the market or payment systems infrastructure, including trading, clearing and settlement systems;
ali zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse predstavljajo veliko tveganje za infrastrukturo trga ali plačilnih sistemov, vključno s sistemi trgovanja, kliringa in poravnave;
whether the insurance-based investment product, financial practice or financial activity poses a high risk of disruption to financial institutions deemed to be important to the financial system of the Member State of the relevant competent authority.
ali zavarovalni naložbeni produkt, finančna dejavnost ali finančne prakse pomenijo veliko tveganje motenj za finančne institucije, ki veljajo za pomembne za finančni sistem države članice zadevnega pristojnega organa.
It shall apply from 31 December 2016.
Uporablja se od 31. decembra 2016.
OJ L 352, 9.12.2014, p. 1.
UL L 352, 9.12.2014, str. 1.
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15
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 v zvezi z Mednarodnim standardom računovodskega poročanja 15
By Commission Regulation (EC) No 1126/2008 [2] certain international standards and interpretations that were in existence on 15 October 2008 were adopted.
Z Uredbo Komisije (ES) št. 1126/2008 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so obstajali 15. oktobra 2008.
In May 2014, the International Accounting Standards Board (IASB) issued a new International Financial Reporting Standard (IFRS) 15 entitled Revenue from Contracts with Customers.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je maja 2014 izdal nov Mednarodni standard računovodskega poročanja (MSRP) 15 Prihodki iz pogodb s kupci.
This standard aims to improve the financial reporting of revenue and to improve comparability of the top line in financial statements globally.
Namen tega standarda je izboljšati računovodsko poročanje o prihodkih in povečati primerljivost bruto prihodkov v računovodskih izkazih na globalni ravni.
In September 2015 the IASB issued an amendment to IFRS 15 that defers the effective date from 1 January 2017 to 1 January 2018.
Septembra 2015 je UOMRS izdal spremembo MSRP 15, s katero je bil datum začetka veljavnosti s 1. januarja 2017 preložen na 1. januar 2018.
IFRS 15 contains some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union.
MSRP 15 vsebuje nekatera sklicevanja na MSRP 9, ki se trenutno ne more uporabljati, ker ga Unija še ni sprejela.
Adoption of IFRS 15 implies by way of consequence amendments to IFRS 1, 3 and 4, IAS 1, 2, 12, 16, 32, 34, 36, 37, 38, 39 and 40, Interpretation of the International Financial Reporting Interpretations Committee (IFRIC) 12, Interpretation of the Standing Interpretations Committee (SIC) 27 and SIC 32 in order to ensure consistency between international accounting standards.
Sprejetje MSRP 15 posledično pomeni spremembe MSRP 1, 3 in 4, MRS 1, 2, 12, 16, 32, 34, 36, 37, 38, 39 in 40, Pojasnila Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) 12 ter pojasnil Stalnega odbora za pojasnjevanje (SOP) 27 in SOP-32, da se zagotovi skladnost med mednarodnimi računovodskimi standardi.
Moreover, it implies by way of consequence the withdrawal of IAS 11 and 18, IFRIC 13, IFRIC 15 and IFRIC 18 and SIC 31.
Poleg tega posledično pomeni tudi razveljavitev MRS 11 in 18, pojasnil OPMSRP 13, OPMSRP 15 in OPMSRP 18 ter SOP-31.
The European Financial Reporting Advisory Group confirms that IFRS 15 meets the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Evropska svetovalna skupina za računovodsko poročanje potrjuje, da MSRP 15 izpolnjuje merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers is inserted as set out in the Annex to this Regulation;
vstavi se Mednarodni standard računovodskega poročanja (MSRP) 15 Prihodki iz pogodb s kupci, kot je navedeno v Prilogi k tej uredbi;
IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 4 Insurance Contracts, International Accounting Standard (IAS) 1 Presentation of Financial Statements, IAS 2 Inventories, IAS 12 Income Taxes, IAS 16 Property, Plant and Equipment, IAS 32 Financial Instruments: Presentation, IAS 34 Interim Financial Reporting, IAS 36 Impairment of Assets, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 Intangible Assets, IAS 39 Financial Instruments: Recognition and Measurement, IAS 40 Investment Property, Interpretation of the International Financial Reporting Interpretations Committee IFRIC 12 Service Concession Arrangements, Interpretation of the Standing Interpretations Committee (SIC) 27 Evaluating the Substance of Transactions Involving the Legal Form of Lease, SIC 32 Intangible Assets — Web Site Costs, are amended in accordance with IFRS 15 as set out in the Annex to this Regulation;
MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja, MSRP 3 Poslovne združitve, MSRP 4 Zavarovalne pogodbe, Mednarodni računovodski standard (MRS) 1 Predstavljanje računovodskih izkazov, MRS 2 Zaloge, MRS 12 Davek iz dobička, MRS 16 Opredmetena osnovna sredstva, MRS 32 Finančni instrumenti: predstavljanje, MRS 34 Medletno računovodsko poročanje, MRS 36 Oslabitev sredstev, MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva, MRS 38 Neopredmetena sredstva, MRS 39 Finančni instrumenti: pripoznavanje in merjenje, MRS 40 Naložbene nepremičnine, Pojasnilo Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) 12 Dogovori o koncesiji storitev ter pojasnili Stalnega odbora za pojasnjevanje SOP-27 Ocenjevanje vsebine transakcij, ki vključujejo pravno obliko najema in SOP-32 Neopredmetena sredstva – stroški spletne strani se spremenijo v skladu z MSRP 15, kot je določeno v Prilogi k tej uredbi;