natgillin/translations-raw huggingface dataset:
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
(tj. kreditne institucije in investicijska podjetja)
The following information shall be reported on an “instrument-by-instrument” basis:
podjetja
“Security code” shall include the ISIN code of the security.
izpostavljenosti na drobno
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
nefinančne družbe
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;
zavarovano s hipotekami na nepremičnine
“Holding company code” shall be the identification code of the entity within the group that holds the investment.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
“Holding company LEI code” shall include the LEI code for the company holding the security.
neplačane izpostavljenosti
Where a LEI code exists for the holding company it shall be reported;
(ja) postavke, povezane z zelo visokim tveganjem
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
pozicije v listinjenju
The amounts shall correspond to the security held by the related holding company.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje sredstva, ki je podlaga za listinjenje.
FAIR VALUE (41)
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86 shall be reported in this template.
institucije in podjetja s kratkoročno bonitetno oceno
Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
kolektivni naložbeni podjemi
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
“Hybrid contracts” shall include for liabilities the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it shall include non-separated hybrid instruments in their entirely.
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
“Managed for credit risk” shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.
različne postavke bilance stanja
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
Razpredelnica 3
“Other intangible assets” shall include all other intangible assets than goodwill.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
PROVISIONS (43)
Kategorije izpostavljenosti na podlagi pristopa IRB (člen 147 CRR)
This template shall include reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.
enote centralne ravni držav in centralne banke
“Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4” shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.
(tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje osnove pozicij v listinjenju.
These templates shall include accumulated information of all defined benefit plans of the institution.
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
druge nekreditne obveznosti
Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.“
“Net defined benefit assets” shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Uredba (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov (UL L 243, 11.9.2002, str.
The amount of this item and the amount recognised in the memo item “Fair value of any right to reimbursement recognized as asset” shall be included in the item “Other assets” of the balance sheet.
1).
Template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Uredba (EU) št. 1071/2013 Evropske centralne banke z dne 24. septembra 2013 o bilanci stanja sektorja denarnih finančnih institucij (prenovitev) (ECB/2013/33) (UL L 297, 7.11.2013, str.
The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.
1).
The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.
Uredba (ES) št. 1893/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 in o spremembi Uredbe Sveta (EGS) št. 3037/90, kakor tudi nekaterih uredb ES o posebnih statističnih področjih (UL L 393, 30.12.2006, str.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
1).
“Pension and similar expenses” shall include the amount recognized in the period as staff expenses for any post – employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds;
Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (UL L 372, 31.12.1986, str.
“Share based payments” shall include the amount recognized in the period as staff expenses for share based payments.
1).
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).
“Financial liabilities designated at fair value through profit or loss” shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.
Priporočilo Komisije z dne 6. maja 2003 o opredelitvi mikro, malih in srednje velikih podjetij (C(2003) 1422 ) (UL L 124, 20.5.2003, str.
“Gains or losses on de-recognition of non-financial assets” shall be broken down by type of asset; each line item shall include the gain or the loss on the asset that has been derecognised.
36).
“Other assets” shall include other tangible assets, intangible assets and investments not reported elsewhere.
UOMRS je julija 2014 izdal MSRP 9 Finančni instrumenti (v nadaljnjem besedilu: MSRP 9), nov standard za obračunavanje finančnih instrumentov, ki naj bi se na mednarodni ravni začel uporabljati 1. januarja 2018.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Unija je MSRP 9 sprejela 22. novembra 2016 z Uredbo Komisije (EU) 2016/2067 [5].
“Operating leases other than investment property” shall include, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
za kredite in druga finančna sredstva neposredni kreditojemalec.
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
Za odkupljene terjatve je neposredni kreditojemalec nasprotna stranka, ki je zavezana poplačati terjatve, razen pri poslih z regresom, pri katerih je neposredni kreditojemalec prenosnik terjatve, kadar institucija poročevalka ne pridobi skoraj vseh tveganj in koristi, povezanih z lastništvom prenesenih terjatev;
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
‚Prihodki iz obresti – izvedeni finančni instrumenti – obračunavanje varovanja pred tveganjem, obrestno tveganje‘ in ‚odhodki za obresti – izvedeni finančni instrumenti – obračunavanje varovanja pred tveganjem, obrestno tveganje‘ vključujejo, kadar se uporablja čista cena, zneske, povezane s tistimi izvedenimi finančnimi instrumenti, razvrščenimi v kategorijo ‚obračunavanje varovanja pred tveganjem‘, s katerimi s krije obrestno tveganje, vključno z varovanji skupine postavk z izravnalnimi pozicijami tveganja (varovanja neto pozicije), pri katerih tveganje, pred katerim se varuje, vpliva na različne vrstične postavke v izkazu poslovnega izida.
Other” or “Other operating expenses.
Kadar se uporablja čista cena, se ti zneski poročajo kot prihodki in odhodki iz obresti na bruto osnovi, da se prikažejo pravilni prihodki in odhodki iz obresti iz postavk, varovanih pred tveganjem, s katerimi so povezani.
Other”
V primeru čiste cene se, kadar varovana postavka ustvari prihodke (odhodke) iz obresti, ti zneski poročajo kot prihodki (odhodki) iz obresti, tudi če je znesek negativen (pozitiven).
STATEMENT OF CHANGES IN EQUITY (46)
Vrednotenje dolžniških instrumentov se izvede na ravni posameznih finančnih instrumentov.
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
‚Akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja‘ se za vsak dolžniški instrument poročajo do odprave pripoznanja dokumenta.
“Transfers among components of equity” shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon de-recognition.
za dolžniške instrumente, merjene po odplačni vrednosti ali z metodo na podlagi nabavne vrednosti, je akumulirana oslabitev kumulativni znesek izgub zaradi oslabitve, od katerega se odštejejo uporaba in razveljavitve, ki je bil pripoznan, kot je bilo ustrezno, za vsako skupino za namen oslabitev.
PART 3
Akumulirana oslabitev zmanjša knjigovodsko vrednost dolžniškega instrumenta z uporabo konta popravkov vrednosti v skladu z MSRP in nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank ali z neposrednimi zmanjšanji, ki v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank ne predstavljajo odprave pripoznanja;
MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
za dolžniške instrumente po pošteni vrednosti prek lastniškega kapitala v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, ki so predmet oslabitve, je akumulirana oslabitev kumulativni znesek izgub zaradi oslabitve, od katerega se odštejejo priznana uporaba in razveljavitve.
The Tables 2 and 3 map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Zmanjšanje knjigovodske vrednosti se izvede z uporabo konta popravkov vrednosti ali z neposrednimi zmanjšanji, ki ne predstavljajo odprave pripoznanja.
Table 2
Krediti se razvrstijo na podlagi tega, kako se lahko povrnejo.
Standardised Approach
‚Krediti za financiranje projektov‘ vključujejo kredite, ki imajo značilnosti izpostavljenosti iz naslova posebnih kreditnih aranžmajev, kot so opredeljene v členu 147(8) CRR.
SA exposure classes (CRR Article 112)
izpostavljenosti, ki se štejejo za oslabljene v skladu z veljavnim računovodskim okvirom; v skladu z MSRP se znesek sredstev s poslabšano kreditno kakovostjo (tretja skupina), vključno s kupljenimi ali izdanimi (ustvarjenimi) sredstvi s poslabšano kreditno kakovostjo, poroča v tem stolpcu;
Comments
Pravna podlaga v nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank
Central governments or central banks
‚Prva skupina‘ se nanaša na oslabitev, merjeno v skladu s 5.5.5. členom MSRP 9; ‚druga skupina‘ se nanaša na oslabitev, merjeno v skladu s 5.5.3. členom MSRP 9; ‚tretja skupina‘ se nanaša na oslabitev finančnih sredstev s poslabšano kreditno kakovostjo, kot so opredeljena v Prilogi A MSRP 9.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
‚Skrbniška sredstva‘ se sporočajo po vrsti stranke, za katero ima institucija sredstva, pri čemer se razlikuje med kolektivnimi naložbenimi podjemi in drugimi; postavka ‚od tega: zaupano drugim subjektom‘ pomeni znesek sredstev, vključenih v skrbniška sredstva, ki jih je institucija dala v efektivno skrbništvo drugim subjektom;
Commission Implementing Regulation (EU) 2017/1444
Izvedbena uredba Komisije (EU) 2017/1444
of 9 August 2017
z dne 9. avgusta 2017
imposing a provisional anti-dumping duty on imports of certain corrosion resistant steels originating in the People's Republic of China
o uvedbi začasne protidampinške dajatve na uvoz nekaterih vrst jekla, odpornih proti koroziji, s poreklom iz Ljudske republike Kitajske
Having regard to Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union [1], and in particular Article 7 thereof,
ob upoštevanju Uredbe (EU) 2016/1036 Evropskega parlamenta in Sveta z dne 8. junija 2016 o zaščiti proti dampinškemu uvozu iz držav, ki niso članice Evropske unije [1], in zlasti člena 7 Uredbe,
On 9 December 2016, the European Commission (‘the Commission’) initiated an anti-dumping investigation with regard to imports into the Union of certain corrosion resistant steels (‘CRS’) originating in the People's Republic of China (‘PRC’ or ‘the country concerned’) on the basis of Article 5 of Regulation (EU) 2016/1036 (‘the basic Regulation’).
Evropska komisija („Komisija“) je 9. decembra 2016 na podlagi člena 5 Uredbe (EU) 2016/1036 („osnovna uredba“) začela protidampinško preiskavo v zvezi z uvozom nekaterih vrst jekla, odpornih proti koroziji, s poreklom iz Ljudske republike Kitajske („Kitajska“ ali „zadevna država“) v Unijo.
The Commission initiated the investigation following a complaint lodged on 25 October 2016 by the European Steel Association (‘Eurofer’ or ‘the complainant’) on behalf of producers representing more than 53 % of the total Union production of CRS.
Komisija je preiskavo začela na podlagi pritožbe, ki jo je 25. oktobra 2016 vložilo združenje evropskih jeklarjev Eurofer („Eurofer“ ali „pritožnik“) v imenu proizvajalcev, ki predstavljajo več kot 53 % celotne proizvodnje vrst jekla, odpornih proti koroziji, v Uniji.
Following the request of 24 May 2017 by the complainant, supported by the required evidence, the Commission published on 8 July 2017 Implementing Regulation (EU) 2017/1238 [3] making imports of certain corrosion resistant steels products originating in the PRC subject to registration as of 9 July 2017.
Komisija je 8. julija 2017 na podlagi zahtevka pritožnika z dne 24. maja 2017, utemeljenega z zahtevanimi dokazi, objavila Izvedbeno uredbo (EU) 2017/1238 [3] o obvezni registraciji uvoza nekaterih vrst jekla, odpornih proti koroziji, s poreklom iz Ljudske republike Kitajske, ki velja od 9. julija 2017.
The Commission had sufficient prima facie evidence justifying the need to register imports as imports and market shares from the country concerned had sharply increased after the investigation was initiated and concluded that the conditions pursuant to Article 14(5) of the basic Regulation had been met.
Komisija je imela zadostne dokaze prima facie, s katerimi je utemeljila potrebo po registraciji uvoza, saj so se uvoz in tržni deleži iz zadevne države izrazito povečali po začetku preiskave, in ugotovila, da so izpolnjeni pogoji iz člena 14(5) osnovne uredbe.
In the Notice of Initiation, the Commission invited interested parties to come forward in order to participate in the investigation.
Komisija je v obvestilu o začetku zainteresirane strani pozvala, naj se javijo, če želijo sodelovati v preiskavi.
In addition, the Commission specifically informed the complainants, other known Union producers, the known exporting producers, the Chinese authorities, known importers, suppliers and users, traders and associations known to be concerned about the initiation of the investigation and invited them to participate.
Poleg tega je Komisija o začetku preiskave posebej obvestila pritožnike, druge znane proizvajalce Unije, znane proizvajalce izvoznike, kitajske organe, znane uvoznike, dobavitelje in uporabnike, trgovce ter združenja, za katera je znano, da jih to zadeva, in jih povabila k sodelovanju.
For the purpose of selecting an analogue country, the Commission contacted producers in Brazil, Canada, India, Japan, South Korea, Taiwan, Turkey, Ukraine and the USA, informed them about the initiation and invited them to participate.
Da bi izbrala primerljivo državo, je Komisija navezala stike s proizvajalci v Braziliji, Kanadi, Indiji, na Japonskem, v Južni Koreji, Tajvanu, Turčiji, Ukrajini in ZDA, jih obvestila o začetku in povabila k sodelovanju.
In the Notice of Initiation, the Commission informed interested parties that it provisionally chose Canada as a third market economy country (‘analogue country’) within the meaning of Article 2(7)(a) of the basic Regulation.
V obvestilu o začetku je Komisija zainteresirane strani obvestila, da namerava začasno uporabiti Kanado kot tretjo državo s tržnim gospodarstvom („primerljiva država“) v smislu člena 2(7)(a) osnovne uredbe.
In its Notice of Initiation, the Commission stated that it might sample the interested parties in accordance with Article 17 of the basic Regulation.
Komisija je v obvestilu o začetku navedla, da bo morda izvedla vzorčenje zainteresiranih strani v skladu s členom 17 osnovne uredbe.
This provisional sample consisted of four Union producers located in four different Member States and accounted for over 30 % of Union production of corrosion resistant steels.
Začasni vzorec je vključeval štiri proizvajalce Unije iz štirih držav članic in predstavljal več kot 30 % proizvodnje vrst jekla, odpornih proti koroziji, v Uniji.
Two companies wrote to explain that they were unable to complete the necessary questionnaire.
Dve družbi sta pisno pojasnili, da ne moreta izpolniti potrebnega vprašalnika.
Whilst maintaining their support for the complaint they withdrew from the preliminary sample.
Čeprav sta še naprej podpirali pritožbo, sta se izločili iz začasnega vzorca.
The Commission assessed the impact of the exclusion of these two companies in the sample and concluded that, with the inclusion of two other companies, the sample was still representative of the situation of the Union industry.
Komisija je proučila učinek izključitve teh dveh družb iz vzorca in ugotovila, da je vzorec z vključitvijo dveh drugih družb še vedno reprezentativen za stanje industrije Unije.
The largest of the two companies which asked not to be sampled submitted in its request that it was under government control and for sale by public offering under a tender procedure.
Največja izmed družb, ki sta zaprosili za izključitev iz vzorca, je v svojem zahtevku navedla, da je pod državnim nadzorom in se prodaja prek javnega razpisa za zbiranje ponudb.
Considering these facts, the Commission concluded that the company's inclusion would influence the financial micro-indicators of the sample in a significant negative manner, particularly in the light of the considerable production and sales quantities involved.
Komisija je ob upoštevanju teh dejstev sklenila, da bi vključitev te družbe zelo negativno vplivala na finančne mikrokazalnike vzorca, zlasti zaradi povezane precejšnje proizvodnje in prodanih količin.
The other company explained that it was actively cooperating in other antidumping proceedings and cited a lack of resources for managing also the current case.
Druga družba je pojasnila, da dejavno sodeluje v drugih protidampinških postopkih, in navedla, da ji primanjkuje sredstev za sodelovanje še v tej zadevi.
Taking into consideration the fact that the company could be replaced without prejudice to the representativity of the sample, the Commission concluded it was reasonable and proportional to accept the company's request not to be part of the sample.
Glede na dejstvo, da bi se ta družba lahko nadomestila z drugo brez škode za reprezentativnost vzorca, je Komisija ugotovila, da je sprejetje zahtevka družbe za izključitev iz vzorca razumno in sorazmerno.
The Commission therefore notified parties that two other companies were selected to the sample and again asked for comments from interested parties.
Komisija je zato strani obvestila, da sta bili za vključitev v vzorec izbrani dve drugi družbi, in zainteresirane strani spet pozvala, naj predložijo pripombe.
Eurofer submitted comments and suggested adding a fifth company in order to improve the sample's geographical representativity.
Eurofer je predložil pripombe in predlagal, da se doda še peta družba in s tem izboljša geografska reprezentativnost vzorca.
However, after analysing these comments, the Commission concluded that the revised sample was sufficiently representative because it accounted for 29 % of Union production of corrosion resistant steels and was located in four different Member States.
Vendar je Komisija po proučitvi teh pripomb ugotovila, da je spremenjeni vzorec dovolj reprezentativen, saj predstavlja 29 % proizvodnje vrst jekla, odpornih proti koroziji, v Uniji in zajema štiri države članice.
Moreover, the proposed company did not diversify in terms of sampled groups of companies.
Poleg tega se predlagana družba ni razlikovala od vzorčenih skupin družb.
Additionally, the proposed fifth company did not add sufficient volumes of production and sales in order to justify its inclusion.
Predlagana peta družba tudi ni dodala dovolj velikega obsega proizvodnje in prodaje, ki bi upravičil njeno vključitev.