natgillin/translations-raw huggingface dataset:
Value adjustments and provisions against the gross exposure given in column 040 shall be reported in this column.
Zneski so lahko razvrščeni v vrstice, ki ustrezajo „Komercialnemu bančništvu“ in „Bančništvu na drobno“, v okviru TSA (vrstici 060 in 070), v okviru ASA pa v vrstice 110 in 120 (npr. če je odvisna družba predmet TSA, pri čemer je nadrejeni subjekt predmet ASA).
(-) Exposures deducted from own funds
Število dogodkov (vrstica 910): poroča se število dogodkov nad notranjo mejo po vrstah dogodkov za skupni znesek poslovnih področij.
Article 390(6)(e) of CRR.
Ta znesek je lahko nižji od seštevka števila dogodkov po poslovnih področjih, saj se dogodki z več učinki (učinki v različnih poslovnih področjih) obravnavajo kot en dogodek.
Exposures deducted from own funds, which shall be included in the different columns of Total original exposure, shall be reported.
Znesek skupne izgube: za vsako vrstico od 920 do 924 je znesek skupne izgube enak horizontalnemu seštevku zneskov skupnih izgub po vrsti dogodka v zadevni vrstici.
Exposure value before application of exemptions and CRM
Znesek skupne izgube v vrstici 920 je enak vertikalnemu seštevku zneskov skupnih izgub po poslovnem področju v stolpcu 080.
Article 394(1)(b) of CRR.
MSRP 7, 16., B5.(d) člen; CRR, člen 442(i)
Institutions shall report the exposure value before taking into account the effect of the credit risk mitigation, where applicable.
Priloga V, del 2, točke 45, 109, 163-182
Articles 4(1)(71)(b) and 395 of CRR.
„koda subjekta“ pomeni identifikacijsko kodo podjetja, v katero se vlaga.
The amount that shall be reported is the percentage of the exposure value before application of exemptions and CRM related to the eligible capital of the institution, as defined in Article 4(1)(71)(b) of CRR.
„koda vrednostnega papirja“ pomeni kodo ISIN za vrednostni papir.
(-) Eligible credit risk mitigation (CRM) techniques
Če vrednostni papirji nimajo dodeljene kode ISIN, vključuje drugo kodo, ki enoznačno označuje vrednostni papir.
Articles 399 and 401 to 403 of CRR.
090–110
CRM techniques as defined in Article 4(1)(57) of CRR.
150–170
For the purposes of this reporting, the CRM techniques recognised in Part Three, Title II, Chapter 3 and 4, of CRR shall be used in accordance with Articles 401 to 403 of CRR.
240–290
The amount of funded and unfunded credit protection that shall be reported in these columns shall correspond to the exposures guaranteed by a third party, or secured by collateral issued by a third party, where the institution decides to treat the exposure as incurred with the guarantor or the issuer of collateral.
D prva izguba: „zadržanje tranše prve izgube in po potrebi drugih tranš, ki imajo enak ali strožji profil tveganosti kot tiste, ki so prenesene ali prodane investitorjem in ki ne zapadejo prej kot tiste, ki so prenesene ali prodane investitorjem, tako da je zadržanje enako najmanj 5 % nominalne vrednosti listinjenih izpostavljenosti“.
(-) Debt instruments
C trgovalni portfelj s korelacijo (CTP),
(-) Equity instruments
N ne CTP.
(-) Derivatives
190–210
(-) Loan commitments
290–320
(-) Financial guarantees
070–080
Article 401 of CRR.
040–060
The institution shall report the amounts of funded credit protection, as defined in Article 4(1)(58) of CRR, that are deducted from the exposure value due to the application of Article 401 of CRR.
010–300
(-) Real estate
030–040
Article 402 of CRR.
020–040
The institution shall report the amounts deducted from the exposure value due to the application of Article 402 of CRR.
080–110
(-) Amounts exempted
100–110
Article 400 of CRR.
150–180
The institution shall report the amounts exempted from the LE regime.
220–320
Exposure value after application of exemptions and CRM
220–260
Article 394(1)(d) of CRR.
370–380
The institution shall report the exposure value after taking into account the effect of the exemptions and credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
070–090
This column shall include the amount to be taken into account in order to comply with the large exposures limit set out in Article 395 of CRR.
120–140
The institution shall report the total exposure after application of exemptions and after taking into account the effect of CRM belonging to the non-trading book.
220–240
The institution shall report the percentage of the exposure value after application of exemptions and CRM related to the eligible capital of the institution, as defined in Article 4(1)(71)(b) of CRR.
060–090
The institution shall report in template LE3 the data of the individual clients belonging to the groups of connected clients included in the rows of template LE2.
080–090
Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table.
130–160
The code of the individual counterparty belonging to the groups of connected clients shall be reported.
200–320
Group code
440–450
See column 020 of template LE3.
V nekaterih primerih lahko prehodni odbitki od navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala ali dodatnega kapitala presegajo navadni lastniški temeljni kapital, dodatni temeljni kapital ali dodatni kapital institucije.
Maturity buckets of the exposures
010–020
CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE EXPOSURE AMOUNT: FUNDED CREDIT PROTECTION.
ORIGINALNA IZPOSTAVLJENOST PRED UPORABO KONVERZIJSKIH FAKTORJEV
FINANCIAL COLLATERAL COMPREHENSIVE METHOD
C 05.01 – PREHODNE DOLOČBE (CA5.1)
INSTRUCTIONS CONCERNING SPECIFIC POSITIONS 2.
NAVODILA ZA POSAMEZNE POZICIJE
GROUP SOLVENCY: INFORMATION ON AFFILIATES (GS)
V teh vrsticah se zbirajo informacije o neporavnanih pozicijah (na datum poročanja) glede na stopnje kreditne kakovosti (kot se predvideva za standardizirani pristop v členu 251 (razpredelnica 1 CRR), ki se uporabljajo na datum izvedbe (nastanek).
of 22 September 2016
z dne 22. septembra 2016
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 Standards 10 and 12 and International Accounting Standard 28
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 glede mednarodnih standardov računovodskega poročanja 10 in 12 ter mednarodnega računovodskega standarda 28
On 18 December 2014, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities and International Accounting Standard (IAS) 28 Investments in Associates and Joint Ventures entitled Investment Entities: Applying the Consolidation Exception.
Upravni odbor za mednarodne računovodske standarde (UOMRS) je 18. decembra 2014 objavil spremembe Mednarodnega standarda računovodskega poročanja (MSRP) 10 Konsolidirani računovodski izkazi in MSRP 12 Razkritje deležev v drugih podjetjih ter Mednarodnega računovodskega standarda (MRS) 28 Finančne naložbe v pridružena podjetja in skupne podvige z naslovom Naložbena podjetja: uporaba izjeme pri konsolidaciji.
The amendments aim to clarify the requirements when accounting for investment entities and provide relief in particular circumstances.
Namen sprememb je pojasniti zahteve glede obračunavanja naložbenih podjetij in nuditi pomoč v posebnih okoliščinah.
The amendments to IFRS 10 contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union.
Spremembe MSRP 10 vsebujejo nekaj sklicevanj na MSRP 9, ki jih trenutno ni mogoče uporabljati, saj Unija MSRP 9 še ni sprejela.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IFRS 10 and 12 and IAS 28 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje z Evropsko svetovalno skupino za računovodsko poročanje potrjuje, da spremembe MRSP 10 in 12 ter MRS 28 izpolnjujejo merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
International Accounting Standard (IAS) 28 Investments in Associates and Joint Ventures is amended as set out in the Annex to this Regulation.
Mednarodni računovodski standard (MRS) 28 Finančne naložbe v pridružena podjetja in skupne podvige se spremeni, kot je navedeno v Prilogi k tej uredbi.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.
Podjetja začnejo uporabljati spremembe iz člena 1(1) najpozneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2016 ali pozneje.
Done at Brussels, 22 September 2016.
V Bruslju, 22. septembra 2016
Investment Entities: Applying the Consolidation Exception
Naložbena podjetja: uporaba izjeme pri konsolidaciji
(Amendments to IFRS 10, IFRS 12 and IAS 28)
(spremembe MSRP 10, MSRP 12 in MRS 28)
IFRS 10 Consolidated Financial Statements
MSRP 10 Konsolidirani računovodski izkazi
Paragraphs 4 and 32 are amended and paragraphs 4A–4B are added.
Spremenita se 4. in 32. člen ter doda 4.A–4.B člen.
Paragraphs 31 and 33 are not amended, but have been included for ease of reference.
in 34. člen se ne spremenita, sta pa vključena zaradi lažjega sklicevanja.
An entity that is a parent shall present consolidated financial statements.
Obvladujoče podjetje predstavi konsolidirane računovodske izkaze.
it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;
obvladujoče podjetje je odvisno podjetje v popolni ali delni lasti drugega podjetja, pri čemer so bili vsi njegovi drugi lastniki, vključno s tistimi, ki sicer nimajo pravice glasovati, obveščeni, da obvladujoče podjetje ne namerava predstaviti konsolidiranih računovodskih izkazov, in temu ne nasprotujejo;
its 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);
z njegovimi dolžniškimi ali kapitalskimi instrumenti se ne trguje na javnem trgu (na domači ali tuji borzi ali prostem trgu, vključno z lokalnimi in regionalnimi trgi);
it 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; and
obvladujoče podjetje ni predložilo, niti ni v postopku predložitve, svojih računovodskih izkazov pri komisiji za vrednostne papirje ali drugi regulativni organizaciji za namen izdaje katere koli skupine instrumentov na javnem trgu ter
its ultimate or any intermediate parent produces financial statements that are available for public use and comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with this IFRS.
njegovo 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 s tem MSRP.
This IFRS does not apply to post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies.
Ta MSRP se ne uporablja za programe pozaposlitvenih zaslužkov ali druge programe dolgoročnih zaslužkov zaposlencev, za katere se uporablja MRS 19 Zaslužki zaposlencev.
A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of this IFRS, to measure all of its subsidiaries at fair value through profit or loss.
Obvladujoče podjetje, ki je naložbeno podjetje, ne predstavi konsolidiranih računovodskih izkazov, če je v skladu z 31. členom tega MSRP vsa odvisna podjetja zavezano meriti po pošteni vrednosti prek poslovnega izida.
Instead, an investment entity shall measure an investment in a subsidiary at fair value through profit or loss in accordance with IFRS 9.
Namesto tega naložbeno podjetje meri finančno naložbo v odvisno podjetje po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9.
Notwithstanding the requirement in paragraph 31, if an investment entity has a subsidiary that is not itself an investment entity and whose main purpose and activities are providing services that relate to the investment entity's investment activities (see paragraphs B85C–B85E), it shall consolidate that subsidiary in accordance with paragraphs 19–26 of this IFRS and apply the requirements of IFRS 3 to the acquisition of any such subsidiary.
Ne glede na zahtevo iz 31. člena, naložbeno podjetje, če ima odvisno podjetje, ki samo po sebi ni naložbeno podjetje in sta njegov glavni namen in dejavnost opravljanje storitev, povezanih z naložbenimi dejavnostmi naložbenega podjetja (glej B85.C–B85.E člen), tako odvisno podjetje konsolidira v skladu z 19.–26. členom tega MSRP in za prevzem vsakega takega odvisnega podjetja uporabi zahteve MSRP 3.
A parent of an investment entity shall consolidate all entities that it controls, including those controlled through an investment entity subsidiary, unless the parent itself is an investment entity.
Obvladujoče podjetje naložbenega podjetja konsolidira vsa podjetja, ki jih obvladuje, vključno s tistimi, ki jih obvladuje prek odvisnega naložbenega podjetja, razen če je obvladujoče podjetje naložbeno podjetje.
DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
Naložbeno podjetje je podjetje, za katero veljajo vsi trije elementi opredelitve naložbenega podjetja iz 27. člena.
B85A An entity shall consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design.
člen opisujejo elemente opredelitve bolj podrobno.
An entity that possesses the three elements of the definition of an investment entity set out in paragraph 27 is an investment entity.
Poslovni cilj
Paragraphs B85B–B85M describe the elements of the definition in more detail.
B85B Opredelitev naložbenega podjetja zahteva, da je cilj podjetja nalaganje izključno za namene povečevanja vrednosti dolgoročnih naložb, prihodkov od naložb (kot so dividende, obresti ali prihodki od najemnin) ali obojega.
Business purpose
Dokumenti, ki navajajo, kaj so naložbeni cilji podjetja, kot so njegov ponudbeni memorandum, publikacije, ki jih izda, in drugi korporativni ali partnerski dokumenti, običajno zagotavljajo dokaze o poslovnem cilju naložbenega podjetja.
B85B The definition of an investment entity requires that the purpose of the entity is to invest solely for capital appreciation, investment income (such as dividends, interest or rental income), or both.
Drugi dokazi lahko vključujejo način, kako se podjetje predstavlja drugim osebam (kot so potencialni naložbeniki ali podjetja, v katera bi se lahko vlagalo); podjetje lahko na primer predstavi svoje poslovanje kot zagotavljanje srednjeročnih finančnih naložb za namene povečevanja vrednosti dolgoročnih naložb.
Documents that indicate what the entity's investment objectives are, such as the entity's offering memorandum, publications distributed by the entity and other corporate or partnership documents, will typically provide evidence of an investment entity's business purpose.
Nasprotno ima podjetje, ki se predstavlja kot naložbenik, katerega cilj je razvijati, proizvajati ali tržiti proizvode skupaj s podjetji, v katera naloži, poslovni cilj, ki ni skladen s poslovnim ciljem naložbenega podjetja, saj bo podjetje ustvarjalo donose tako z razvojnimi, proizvodnimi ali trženjskimi dejavnostmi kot tudi s svojimi finančnimi naložbami (glej B85.I člen).
Further evidence may include the manner in which the entity presents itself to other parties (such as potential investors or potential investees); for example, an entity may present its business as providing medium-term investment for capital appreciation.
B85C Naložbeno podjetje lahko neposredno ali prek odvisnega podjetja storitve, povezane s finančnimi naložbami (na primer storitve naložbenega svetovanja, upravljanje naložb, podpora pri naložbah, administrativne storitve), zagotavlja tretjim osebam ter svojim naložbenikom, tudi če so te dejavnosti pomembne za podjetje, ki je podrejeno podjetju, ki še naprej izpolnjuje pogoje za opredelitev kot naložbeno podjetje.
In contrast, an entity that presents itself as an investor whose objective is to jointly develop, produce or market products with its investees has a business purpose that is inconsistent with the business purpose of an investment entity, because the entity will earn returns from the development, production or marketing activity as well as from its investments (see paragraph B85I).
B85D Naložbeno podjetje lahko neposredno ali prek odvisnega podjetja sodeluje tudi v naslednjih dejavnostih, povezanih s finančnimi naložbami, če se te dejavnosti izvajajo za povečevanje donosa finančnih naložb (povečevanje vrednosti dolgoročnih naložb ali prihodke od naložb) v podjetja, v katera vlaga, in ne predstavljajo ločene poslovne dejavnosti ali ločenega vira prihodkov za naložbeno podjetje, ki sta pomembna:
B85C An investment entity may provide investment-related services (eg investment advisory services, investment management, investment support and administrative services), either directly or through a subsidiary, to third parties as well as to its investors, even if those activities are substantial to the entity, subject to the entity continuing to meet the definition of an investment entity.
zagotavljanje storitev upravljanja in strateškega svetovanja podjetju, v katero vlaga, ter
B85D An investment entity may also participate in the following investment-related activities, either directly or through a subsidiary, if these activities are undertaken to maximise the investment return (capital appreciation or investment income) from its investees and do not represent a separate substantial business activity or a separate substantial source of income to the investment entity:
zagotavljanje finančne podpore podjetju, v katero vlaga, kot je posojilo, kapitalska obveznost ali garancija.
providing management services and strategic advice to an investee; and
B85E Če ima naložbeno podjetje odvisno podjetje, ki ni naložbeno podjetje in katerega glavni namen in dejavnost je zagotavljanje storitev, povezanih s finančnimi naložbami, ali dejavnosti, ki so povezane z naložbenimi dejavnostmi naložbenega podjetja, kot so tiste, opisane v B85.C–B85.D členu, podjetju ali drugim osebam, to odvisno podjetje konsolidira v skladu z 32. členom.
providing financial support to an investee, such as a loan, capital commitment or guarantee.
Če je odvisno podjetje, ki zagotavlja storitve ali dejavnosti, povezane z naložbami, tudi samo naložbeno podjetje, potem obvladujoče naložbeno podjetje to odvisno podjetje meri po pošteni vrednosti prek poslovnega izida v skladu z 31. členom.
B85E If an investment entity has a subsidiary that is not itself an investment entity and whose main purpose and activities are providing investment-related services or activities that relate to the investment entity's investment activities, such as those described in paragraphs B85C–B85D, to the entity or other parties, it shall consolidate that subsidiary in accordance with paragraph 32.
V Dodatku C se doda C1.D člen, C2.A člen pa se spremeni.
If the subsidiary that provides the investment-related services or activities is itself an investment entity, the investment entity parent shall measure that subsidiary at fair value through profit or loss in accordance with paragraph 31.
DATUM ZAČETKA VELJAVNOSTI
In Appendix C, paragraph C1D is added and paragraph C2A is amended.
C1D Naložbena podjetja: Uporaba izjeme pri konsolidaciji (spremembe MSRP 10, MSRP 12 in MRS 28), izdane decembra 2014, spremenjeni 4., 32., B85.C, B85.E in C2.A člen ter dodani 4.A–4.B člen.
EFFECTIVE DATE
Podjetje začne uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
C1D Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28), issued in December 2014, amended paragraphs 4, 32, B85C, B85E and C2A and added paragraphs 4A–4B.
Uporaba pred tem datumom je dovoljena.
An entity shall apply those amendments for annual periods beginning on or after 1 January 2016.
Če podjetje uporablja te spremembe za zgodnejše obdobje, mora to razkriti.
Earlier application is permitted.
PREHOD
If an entity applies those amendments for an earlier period it shall disclose that fact.
C2A Ne glede na zahteve iz 28. člena MRS 8 mora podjetje pri prvi uporabi tega MSRP in kasneje pri prvi uporabi sprememb Naložbena podjetja in Naložbena podjetja: uporaba izjeme pri konsolidaciji tega MSRP predstaviti samo kvantitativne informacije, ki jih zahteva 28.(f) člen MRS 8, za letno obdobje neposredno pred datumom začetne uporabe tega MSRP („prvo predhodno obdobje“).
TRANSITION
Podjetje lahko te informacije predstavi tudi za tekoče obdobje ali za zgodnejša primerljiva obdobja, vendar pa tega ni zavezano storiti.
C2A Notwithstanding the requirements of paragraph 28 of IAS 8, when this IFRS is first applied, and, if later, when the Investment Entities and Investment Entities: Applying the Consolidation Exception amendments to this IFRS are first applied, an entity need only present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the date of initial application of this IFRS (the ‘immediately preceding period’).
MSRP 12 Razkritje deležev v drugih podjetjih
An entity may also present this information for the current period or for earlier comparative periods, but is not required to do so.
Spremeni se 6. člen.
IFRS 12 Disclosure of Interests in Other Entities
Ta MSRP se ne uporablja za:
Paragraph 6 is amended.
ločene računovodske izkaze podjetja, za katere se uporablja MRS 27 Ločeni računovodski izkazi.
This IFRS does not apply to:
Vendar,:
an entity's separate financial statements to which IAS 27 Separate Financial Statements applies.
če ima podjetje deleže v nekonsolidiranih strukturiranih podjetjih in pripravi ločene računovodske izkaze kot svoje edine računovodske izkaze, mora pri pripravi teh ločenih računovodskih izkazov uporabiti zahteve iz 24.–31. člena;
However,:
naložbeno podjetje, ki pripravlja računovodske izkaze, v katerih so vsa njegova odvisna podjetja merjena po pošteni vrednosti prek poslovnega izida v skladu z 31. členom MSRP 10, predstavi razkritja v zvezi z naložbenimi podjetji, ki jih zahteva ta MSRP.
if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragraphs 24–31 when preparing those separate financial statements.
V Prilogi C se doda C1.C člen.
an investment entity that prepares financial statements in which all of its subsidiaries are measured at fair value through profit or loss in accordance with paragraph 31 of IFRS 10 shall present the disclosures relating to investment entities required by this IFRS.
DATUM UVELJAVITVE IN PREHOD
In Appendix C, paragraph C1C is added.
C1C Naložbena podjetja: uporaba izjeme pri konsolidaciji (spremembe MSRP 10, MSRP 12 in MRS 28), izdane decembra 2014, spremenjen 6. člen.
EFFECTIVE DATE AND TRANSITION
Podjetje mora uporabljati navedene spremembe za letna obdobja, ki se začnejo 1. januarja 2016 ali pozneje.
C1C Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28), issued in December 2014, amended paragraph 6.
Če podjetje to spremembo uporabi za zgodnejše obdobje, mora to razkriti.
An entity shall apply that amendment for annual periods beginning on or after 1 January 2016.
MRS 28 Finančne naložbe v pridružena podjetja in skupne podvige
If an entity applies that amendment for an earlier period it shall disclose that fact.
Spremenijo se 17., 27. in 36. člen ter dodajo 36.A in 45.D člen.
IAS 28 Investments in Associates and Joint Ventures
in 35. člen se ne spremenita, sta pa vključena zaradi lažjega sklicevanja.