natgillin/translations-raw huggingface dataset:
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
Koda subjekta je identifikator vrstice in je enoznačna za vsako vrstico v predlogi 40.1;
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
‚ime subjekta‘ pomeni ime podjetja, v katero se vlaga;
Institutions shall report fee and commission income and expenses according to the following criteria:
‚vstopni datum‘ pomeni datum, na katerega je podjetje, v katero se vlaga, vstopilo v ‚okvir skupine‘;
“Securities.
‚delniški kapital podjetja, v katero se vlaga‘ pomeni celoten znesek kapitala, ki ga izda podjetje, v katero se vlaga, na referenčni datum;
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
‚lastniški kapital podjetja, v katero se vlaga‘, ‚bilančna vsota podjetja, v katero se vlaga‘ in ‚dobiček (ali izguba) podjetja, v katero se vlaga‘ vključujejo zneske navedenih postavk iz zadnjih računovodskih izkazov podjetja, v katero se vlaga;
“Securities.
‚sedež podjetja, v katero se vlaga‘ pomeni državo sedeža podjetja, v katero se vlaga;
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
‚sektor podjetja, v katero se vlaga‘ pomeni sektor nasprotne stranke v skladu s točko 42 dela 1 te priloge;
“Securities.
‚oznaka NACE‘ se določi na podlagi glavne dejavnosti podjetja, v katero se vlaga.
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
Za nefinančne družbe se oznake NACE sporočijo na podlagi prve ravni razčlenjevanja (po ‚področjih‘), za finančne družbe pa se oznake NACE sporočijo s podrobnostmi na dveh ravneh (po ‚oddelkih‘);
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
‚akumulirani lastniški delež (%)‘ je delež lastniških instrumentov, ki jih ima institucija v lasti na referenčni datum;
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
‚glasovalne pravice (%)‘ pomenijo delež glasovalnih pravic v zvezi z lastniškimi instrumenti, ki jih ima institucija v lasti na referenčni datum;
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
‚struktura skupine [razmerje]‘ pomeni razmerje med končnim obvladujočim subjektom in podjetjem, v katero se vlaga (obvladujočim subjektom ali subjektom s skupnim nadzorom nad institucijo poročevalko, odvisno, pridruženo ali skupaj obvladovano družbo);
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
‚računovodska obravnava [računovodska skupina]‘ pomeni razmerje med računovodsko obravnavo pri računovodski konsolidaciji (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
‚računovodska obravnava [skupina v skladu s CRR]‘ pomeni razmerje med računovodsko obravnavo pri konsolidaciji po CRR (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
‚knjigovodska vrednost‘ pomeni zneske, sporočene v okviru bilance stanja institucije za podjetja, v katera se vlaga, ki niso niti polno niti sorazmerno konsolidirana;
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
‚strošek pridobitve‘ pomeni znesek, ki ga plačajo investitorji;
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
‚dobro ime, povezano s podjetjem, v katero se vlaga‘ pomeni znesek dobrega imena, sporočen v okviru konsolidirane bilance stanja institucije poročevalke za podjetje, v katero se vlaga, pod postavko ‚dobro ime‘ ali ‚naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi‘;
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
‚poštena vrednost naložb, za katere so objavljene cene ‘ pomeni ceno na referenčni datum; predloži se samo, če instrumenti kotirajo na borzi.
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
‚Po posameznih instrumentih‘ se sporočijo naslednje informacije:
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
‚koda vrednostnega papirja‘ pomeni kodo ISIN za vrednostni papir.
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Če vrednostni papirji nimajo dodeljene kode ISIN, vključuje drugo kodo, ki enoznačno označuje vrednostni papir.
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
‚Koda vrednostnega papirja‘ in ‚koda holdinga‘ tvorita identifikator vrstice in sta skupaj enoznačni za vsako vrstico v predlogi 40.2;
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
‚koda holdinga‘ je identifikacijska koda subjekta znotraj skupine, ki ima v lasti naložbo.
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
‚Koda LEI holdinga‘ je koda LEI podjetja, ki poseduje vrednostni papir.
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Če za holding obstaja koda LEI, se poroča;
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
‚koda subjekta‘, ‚akumulirani lastniški delež (%)‘, ‚knjigovodska vrednost‘ in ‚strošek pridobitve‘ so opredeljeni zgoraj.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Zneski ustrezajo vrednostnemu papirju, ki ga ima v lasti zadevni holding.
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
POŠTENA VREDNOST (41)
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
V tej predlogi se poročajo informacije o pošteni vrednosti finančnih instrumentov, merjenih po odplačni vrednosti, z uporabo hierarhije iz 72., 76., 81. in 86. člena MSRP 13.
This item shall be reported by type of product;
Kadar nacionalni GAAP na podlagi direktive o računovodskih izkazih bank zahtevajo tudi razporeditev sredstev, merjenih po pošteni vrednosti, med različne ravni poštene vrednosti, institucije, ki uporabljajo nacionalne GAAP, prav tako poročajo po tej predlogi.
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
V tej predlogi se sporočijo informacije o uporabi možnosti vrednotenja po pošteni vrednosti za finančna sredstva in obveznosti, določene za merjenje po pošteni vrednosti prek poslovnega izida.
Other measurement bases including nominal value may be used where the fair value is not available.
‚Hibridne pogodbe‘ za obveznosti vključujejo knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo v navedene računovodske portfelje, tj. vključujejo neločene hibridne instrumente kot celoto.
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Postavka ‚upravljano za kreditno tveganje‘ vključuje knjigovodsko vrednost instrumentov, ki so določeni za merjenje po pošteni vrednosti prek poslovnega izida v trenutku njihovega varovanja pred kreditnim tveganjem s kreditnimi izvedenimi finančnimi instrumenti, merjenimi po pošteni vrednosti prek poslovnega izida v skladu z oddelkom 6.7 MSRP 9.
Reported amounts shall include accrued interest, where appropriate.
OPREDMETENA IN NEOPREDMETENA SREDSTVA: KNJIGOVODSKA VREDNOST GLEDE NA METODO MERJENJA (42)
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
‚Opredmetena osnovna sredstva‘, ‚naložbene nepremičnine‘ ter ‚druga neopredmetena sredstva‘ se poročajo glede na merila, uporabljena pri njihovem merjenju.
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
‚Druga neopredmetena sredstva‘ vključujejo vsa druga neopredmetena sredstva, razen dobrega imena.
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
REZERVACIJE (43)
RELATED PARTIES (31)
Ta predloga vključuje uskladitev knjigovodske vrednosti postavke ‚rezervacije‘ na začetku in koncu zadevnega obdobja glede na naravo sprememb z izjemo rezervacij, merjenih po MSRP 9, ki se namesto tega poročajo v predlogi 12.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
‚Druge prevzete obveznosti in dana poroštva, merjena v skladu z MRS 37, in dana poroštva, merjena v skladu z MSRP 4‘ vključujejo rezervacije, merjene po MRS 37, in kreditne izgube iz finančnih poroštev, ki se obravnavajo kot zavarovalne pogodbe v skladu z MSRP 4.
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
PROGRAMI Z DOLOČENIMI ZASLUŽKI IN ZASLUŽKI ZAPOSLENCEV (44)
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
Te predloge vključujejo zbrane informacije o vseh programih z določenimi zaslužki, ki jih izvaja institucija.
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Če se izvaja več kot en program z določenimi zaslužki, se sporoči zbirni znesek vseh programov.
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
Predloga o sestavinah neto sredstev in obveznosti za programe z določenimi zaslužki prikazuje uskladitev akumulirane sedanje vrednosti vseh neto obveznosti (sredstev) za določene zaslužke ter pravice do povračila [MRS 19, 140.(a) in (b) člen].
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
Postavka ‚neto sredstva za določene zaslužke‘ vključuje v primeru presežka zneske presežka, ki se pripoznajo v bilanci stanja, ker nanje ne vplivajo omejitve iz 63. člena MRS 19.
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Znesek te postavke in znesek, pripoznan v pojasnjevalni postavki ‚poštena vrednost katere koli pravice do poplačila, pripoznane kot sredstvo‘, sta vključena v postavko ‚druga sredstva‘ bilance stanja.
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
Predloga o gibanjih obveznosti za določene zaslužke prikazuje uskladitev začetnih in končnih stanj akumulirane sedanje vrednosti vseh obveznosti za določene zaslužke, ki jih ima institucija.
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
Učinki različnih elementov iz 141. člena MRS 19 v zadevnem obdobju se prikažejo ločeno.
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
Znesek ‚končnega stanja [sedanja vrednost]‘ v predlogi za gibanja pri obveznostih za določene zaslužke je enak ‚sedanji vrednosti obveznosti za določene zaslužke‘.
“Gains or losses on de-recognition of non-financial assets”;
Za poročanje pojasnjevalnih postavk, povezanih z odhodki za zaposlene, se uporabijo naslednje opredelitve:
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
‚pokojnine in podobni odhodki‘ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodek za zaposlene za katere koli pozaposlitvene obveznosti (programe z določenimi prispevki in programe z določenimi zaslužki) ter prispevke v sklade socialne varnosti;
“Profit or loss after tax from discontinued operations”.
‚plačila na podlagi delnic‘ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodki za zaposlene za plačila na podlagi delnic.
“Impairment or (–) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
RAZČLENITEV IZBRANIH POSTAVK IZKAZA POSLOVNEGA IZIDA (45)
“Provisions or (–) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
‚Finančne obveznosti, določene za merjenje po pošteni vrednosti prek poslovnega izida‘ vključujejo samo dobičke in izgube zaradi spremembe lastnega kreditnega tveganja izdajateljev obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, če se je institucija poročevalka odločila, da jih bo pripoznala v poslovnem izidu, ker bi pripoznanje v drugem vseobsegajočem donosu povzročilo ali povečalo računovodsko neskladnost.
GROUP STRUCTURE (40)
‚Dobički ali izgube iz odprave pripoznanja nefinančnih sredstev‘ se razčlenijo glede na vrsto sredstva; vsaka vrstična postavka vključuje dobiček ali izgubo v zvezi s sredstvom, za katerega je bilo odpravljeno pripoznanje.
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
‚Druga sredstva‘ vključujejo druga opredmetena sredstva, neopredmetena sredstva in naložbe, o katerih se ni poročalo drugje.
All entities regardless the activity they perform shall be reported.
Drugi poslovni prihodki in odhodki se razčlenijo po naslednjih postavkah: prilagoditve poštene vrednosti za opredmetena sredstva, merjene z uporabo modela poštene vrednosti; prihodek od najemnin in neposredni poslovni odhodki iz naložbenih nepremičnin; prihodki in odhodki iz poslovnih najemov, ki niso naložbene nepremičnine, ter preostali poslovni prihodki in odhodki.
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
Postavka ‚poslovni najemi, ki niso naložbene nepremičnine‘ vključuje v stolpcu ‚prihodki‘ prejete donose, v stolpcu ‚odhodki‘ pa stroške, ki jih je imela institucija kot najemodajalec v okviru svojih dejavnosti poslovnega najema, razen dejavnosti, ki vključujejo sredstva, razvrščena kot naložbene nepremičnine.
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
Stroški institucije kot najemnika se vključijo pod postavko ‚drugi administrativni stroški‘.
“LEI code” shall include the LEI code of the investee.
Dobički ali izgube iz odprave pripoznanja in ponovnega merjenja zlata, drugih plemenitih kovin in drugih vrst blaga, merjenih po pošteni vrednosti in z odštetimi stroški prodaje, se sporočijo v postavkah, vključenih v postavko ‚drugi poslovni prihodki – drugo‘ ali ‚drugi poslovni odhodki – drugo‘
Where a LEI code exists for the investee it shall be reported;
IZKAZ SPREMEMB LASTNIŠKEGA KAPITALA (46)
“Entity code” shall include the identification code of the investee.
Izkaz sprememb lastniškega kapitala razkriva uskladitev med knjigovodsko vrednostjo na začetku obdobja (začetno stanje) in na koncu obdobja (končno stanje) za vsako sestavino lastniškega kapitala.
The entity code is a row identifier and shall be unique for each row in template 40.1.
‚Prenosi med sestavinami lastniškega kapitala‘ vključujejo vse zneske, prenesene znotraj lastniškega kapitala, vključno z dobički in izgubami zaradi lastnega kreditnega tveganja obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, ter akumuliranimi spremembami poštene vrednosti lastniških instrumentov, merjenih po pošteni vrednosti prek drugega vseobsegajočega donosa, ki se ob odpravi pripoznanja prenesejo v druge sestavine lastniškega kapitala.
“Entity name” shall include the name of the investee;
DEL 3
“Entry date” means the date in which the investee entered within the “scope of the group”;
VZPOREJANJE KATEGORIJ IZPOSTAVLJENOSTI IN SEKTORJEV NASPROTNIH STRANK
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Razpredelnici 2 in 3 vzporejata kategorije izpostavljenosti, uporabljenih za izračun kapitalskih zahtev v skladu s CRR, in sektorje nasprotnih strank, uporabljenih v razpredelnicah FINREP.
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
Razpredelnica 2
“Residence of investee” means the country of residence of the investee;
Standardizirani pristop
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
Kategorije izpostavljenosti na podlagi standardiziranega pristopa (člen 112 CRR)
“NACE code” shall be provided on the basis of the principal activity of the investee.
Sektorji nasprotnih strank na podlagi FINREP
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
Opombe
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
enote centralne ravni držav ali centralne banke
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
enote regionalne ali lokalne ravni držav
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
subjekti javnega sektorja
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
nefinančne družbe
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
multilateralne razvojne banke
“Acquisition cost” means the amount paid by the investors;
mednarodne organizacije
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
institucije