natgillin/translations-raw huggingface dataset:
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Izdaje“ vključujejo provizije in opravnine, prejete za sodelovanje pri uvedbi ali izdaji vrednostnih papirjev, ki ne izvirajo iz institucije ali jih ni izdala institucija;
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
„vrednostni papirji.
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Naročila za prenos“ vključujejo provizije in opravnine, ustvarjene s sprejemanjem, prenosom in izvrševanjem naročil za nakup ali prodajo vrednostnih papirjev v imenu strank;
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
„vrednostni papirji.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Drugo“ vključuje provizije in opravnine, ki jih institucija ustvari z opravljanjem drugih storitev v zvezi z vrednostnimi papirji, ki ne izvirajo iz institucije ali jih ni izdala institucija;
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
„kliring in poravnava“ vključuje prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji) v okviru sodelovanja pri instrumentih v zvezi z nasprotno stranko, kliringom in poravnavo;
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
„upravljanje premoženja“, „skrbništvo“, „osrednje administrativne storitve za kolektivne naložbene podjeme“, „fiduciarni posli“ ter „plačilne storitve“ vključujejo prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji) pri opravljanju teh storitev;
COLLATERAL AND GUARANTEES RECEIVED (13)
„strukturirani finančni instrumenti“ vključujejo provizije in opravnine, prejete za sodelovanje pri uvedbi ali izdaji finančnih instrumentov, razen vrednostnih papirjev, ki izvirajo iz institucije ali jih je izdala institucija;
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
„servisiranje dejavnosti listinjenja“ na strani prihodkov vključuje prihodke iz naslova provizij in opravnin, ki jih institucija ustvari z opravljanjem storitev servisiranja kreditov, na strani odhodkov pa odhodke iz naslova provizij in opravnin, ki so jih instituciji zaračunali ponudniki storitev kreditiranja;
The loans and advances shall be broken down by counterparties.
„prevzete obveznosti iz kreditov“ in „dana finančna poroštva“ vključujejo znesek, ki je bil pripoznan kot prihodek v zadevnem obdobju ter zajema odplačilo provizij in opravnin za navedene dejavnosti, ki so bile prvotno pripoznane kot „druge finančne obveznosti“;
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
„prejete obveze iz kreditov“ in „prejeta finančna poroštva“ vključujejo odhodek iz naslova provizij in opravnin, ki ga je institucija pripoznala kot posledico zahteve nasprotne stranke, ki je prevzela obveznost iz kreditov ali dala finančno poroštvo;
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
„drugo“ vključuje preostale prihodke (odhodke) iz naslova provizij in opravnin, ki jih je ustvarila institucija (so bile zaračunane instituciji), kot so prihodki (odhodki), ki izhajajo iz „drugih obveznosti“, storitev v zvezi s tujo valuto (kot je zamenjava tujih bankovcev ali kovancev) ali opravljanja (sprejemanja) drugih vrst svetovanj in storitev na podlagi plačila.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Poslovanje v zvezi z upravljanjem premoženja, funkcijami skrbništva in drugimi storitvami, ki jih opravi institucija, se sporoča na podlagi naslednjih opredelitev:
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in CRR;
„upravljanje premoženja“ pomeni sredstva, ki pripadajo neposredno strankam, za katere institucija izvaja upravljanje.
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ shall include: (a) deposits in the reporting institution that have been pledged as collateral for a loan; (b) or debt securities issued by the reporting institution which have been pledged as collateral for a loan.
„Upravljanje premoženja“ se sporoča po vrsti stranke: kolektivni naložbeni podjemi, pokojninski skladi, portfelji strank, ki se upravljajo na podlagi diskrecijske odločitve, in drugi naložbeni nosilci;
‘Rest’ includes pledges of other securities issued by any third party or pledges of other assets;
„skrbniška sredstva“ pomenijo storitve hrambe in administrativne storitve v zvezi s finančnimi instrumenti za račun strank, ki jih opravlja institucija, ter storitve, povezane s skrbništvom, kot je upravljanje denarnih sredstev in zavarovanj.
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
„osrednje administrativne storitve za kolektivne naložbe“ pomenijo administrativne storitve, ki jih institucija opravlja za kolektivne naložbene podjeme.
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
Te med drugim vključujejo storitve osebe, pristojne za prenos, pripravo računovodskih dokumentov, pripravo prospektov, finančnih poročil in vseh drugih dokumentov za investitorje, izvajanje korespondence z razdelitvijo finančnih poročil in vseh drugih dokumentov za investitorje, izvajanje izdaj in odkupov, vodenje evidence investitorjev ter izračunavanje neto vrednosti sredstev;
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
„fiduciarni posli“ pomenijo dejavnosti, pri katerih institucija deluje v svojem imenu, vendar za račun in na tveganje svojih strank.
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
Pri fiduciranih poslih institucija pogosto opravlja storitve, kot so storitve upravljanja skrbniških sredstev za strukturirane subjekte ali upravljanje portfeljev po lastni presoji.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Vsi fiduciarni posli se sporočijo izključno v tej postavki, ne glede na to, ali institucija dodatno zagotavlja še druge storitve;
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
„plačilne storitve“ pomenijo izterjavo plačil v imenu stranke na podlagi dolžniških instrumentov, ki niso pripoznana v bilanci stanja institucije in iz nje ne izvirajo;
‘Change in fair value for the period’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
„viri strank, ki se razdelijo, ne pa upravljajo“ pomenijo produkte, ki jih izdajo subjekti zunaj skupine in jih institucija razdeli svojim trenutnim strankam.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
Ta postavka se sporoča po vrsti produkta;
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
„znesek sredstev, vključenih v opravljene storitve“ pomeni znesek sredstev, v zvezi s katerimi institucija deluje, pri čemer se uporabi poštena vrednost.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Če poštena vrednost ni na voljo, se lahko uporabijo druge osnove za merjenje, vključno z nominalno vrednostjo.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Kadar institucija opravlja storitve za subjekte, kot so kolektivni naložbeni podjemi in pokojninski skladi, se lahko zadevna sredstva prikažejo po vrednosti, po kateri ti subjekti sporočajo sredstva v svoji bilanci stanja.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Sporočeni zneski po potrebi vključujejo obračunane obresti.
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
DELEŽI V NEKONSOLIDIRANIH STRUKTURIRANIH SUBJEKTIH (30)
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
„Izkoriščena likvidnostna podpora“ pomeni vsoto knjigovodske vrednosti kreditov in drugih finančnih sredstev, odobrenih nekonsolidiranim strukturiranim subjektom, in knjigovodske vrednosti dolžniških vrednostnih papirjev v posesti, ki so jih izdali nekonsolidirani strukturirani subjekti.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
POVEZANE STRANKE (31)
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
Institucije sporočijo zneske in/ali posle v zvezi z bilančnimi in zunajbilančnimi izpostavljenostmi, kadar je nasprotna stranka povezana stranka.
Repurchase agreements also include repo-type operations which may include:
Posli znotraj skupine in neporavnani zneski znotraj skupine se izključijo.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Institucije pod postavko „odvisne družbe in drugi subjekti v isti skupini“ vključijo stanja in posle z odvisnimi družbami, ki niso bili izključene, ker odvisne družbe niso polno konsolidirane z bonitetnim obsegom konsolidacije ali ker so v skladu s členom 19 CRR odvisne družbe zaradi nepomembnosti izključene iz obsega bonitetne konsolidacije ali ker v primeru institucij, ki so del večje skupine, odvisne družbe spadajo pod končni obvladujoči subjekt, in ne pod institucijo.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Pod postavko „pridružene družbe in skupni podvigi“ pa institucije vključijo deleže stanj in poslov s skupnimi podvigi in pridruženimi družbami skupine, ki ji pripada subjekt, in sicer deleže, ki niso bili izključeni z uporabo metode sorazmerne konsolidacije ali kapitalske metode.
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Kot „prejete obveze iz kreditov, prejeta finančna poroštva in druge prejete obveze“ se poroča znesek, ki je vsota „nominalnega“ zneska prejetih obvez iz kreditov, „najvišjega zavarovanja/finančnega poroštva, ki se lahko upošteva“ kot prejeto finančno poroštvo, in „nominalnega“ zneska drugih prejetih obvez.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their de-recognition.
„Dobički ali izgube iz odprave pripoznanja nefinančnih sredstev“ vključujejo vse dobičke in izgube iz odprave pripoznanja nefinančnih sredstev, ki se ustvarijo v poslih s povezanimi strankami.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Ta postavka vključuje dobičke in izgube iz odprave pripoznanja nefinančnih sredstev, ki so bili ustvarjeni v poslih s povezanimi strankami ter so del naslednjih vrstičnih postavk „izkaza poslovnega izida“:
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
„dobički ali izgube iz odprave pripoznanja naložb v kapital odvisnih družb, skupnih podvigov in pridruženih družb“;
The interests shall be broken down both by interest income on financial and other assets as well as on financial liabilities with negative effective interest rate, and interest expenses on financial and other liabilities as well as on financial assets with negative effective interest rate.
„dobički ali izgube iz odprave pripoznanja nefinančnih sredstev, ki niso sredstva v posesti za prodajo“;
Interest income on financial assets and on financial liabilities with a negative effective interest rate includes interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued, and other financial liabilities with a negative effective interest rate.
„dobički ali izgube iz nekratkoročnih sredstev in skupin za odtujitev, razvrščenih med sredstva v posesti za prodajo, ki jih ni mogoče razvrstiti kot ustavljeno poslovanje“, in
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
„dobički ali izgube po davku iz ustavljenega poslovanja“.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
STRUKTURA SKUPINE (40)
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Institucije predložijo natančne informacije o odvisnih družbah, skupnih podvigih in pridruženih družbah na datum poročanja.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Sporočijo se vse odvisne družbe, ne glede na dejavnost, ki jo opravljajo.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Vrednostni papirji, razvrščeni kot „finančna sredstva v posesti za trgovanje“, „finančna sredstva, označena po pošteni vrednosti prek poslovnega izida“, „za prodajo razpoložljiva finančna sredstva“ in lastne delnice, tj. delnice same institucije poročevalke, ki jih ima ta v lasti, se izključijo iz obsega te predloge.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Naslednje informacije se sporočijo „po subjektih“:
The net amount represents the difference between realised gains and realised losses.
Koda subjekta je identifikator vrstice in je enoznačna za vsako vrstico v predlogi 40.1;
Gains and losses of financial instruments classified as trading under the relevant National GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
„ime subjekta“ pomeni ime podjetja, v katero se vlaga;
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
„vstopni datum“ pomeni datum, na katerega je podjetje, v katero se vlaga, vstopilo v „obseg skupine“;
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, should be included as trading gains and losses.
„delniški kapital“ pomeni celoten znesek kapitala, ki ga izda podjetje, v katero se vlaga, na referenčni datum;
Gains and losses from precious metal trading should not be included in trading gains and losses as precious metals are not financial instruments.
„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;
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
„oznaka NACE“ se določi na podlagi glavne dejavnosti podjetja, v katero se vlaga.
Interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
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“);
Equity: including trading of shares, quotas of UCITS and other equity instruments;
„akumulirani lastniški delež (%)“ pomeni delež lastniških instrumentov, ki jih ima institucija v lasti na referenčni datum;
Foreign exchange trading: including exclusively trading on foreign exchanges;
„glasovalne pravice (%)“ pomenijo delež glasovalnih pravic v zvezi z lastniškimi instrumenti, ki jih ima institucija v lasti na referenčni datum;
Credit risk: including trading of credit link notes;
„struktura skupine [razmerje]“ pomeni razmerje med obvladujočim subjektom in podjetjem, v katero se vlaga (odvisno družbo, skupnim podvigom ali pridruženo družbo);
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
„računovodska obravnava [računovodska skupina]“ pomeni računovodsko obravnavo z računovodskim obsegom konsolidacije (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
Other: including trading of financial instruments which cannot be classified in other breakdowns.
„računovodska obravnava [skupina v skladu s CRR]“ pomeni računovodsko obravnavo z obsegom konsolidacije v skladu s CRR (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
„knjigovodska vrednost“ pomeni zneske, sporočene v okviru bilance stanja institucije za podjetja, v katera se vlaga, ki niso niti polno niti sorazmerno konsolidirana;
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
„strošek pridobitve“ pomeni znesek, ki ga plačajo investitorji;
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
„dobro ime, povezano s podjetjem, v katero se vlaga“ pomeni znesek dobrega imena, sporočen v okviru konsolidirane bilance stanja institucije za podjetje, v katero se vlaga, pod postavko „dobro ime“ ali „naložbe v kapital odvisnih družb, skupnih podvigov in pridruženih družb“;
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
„poštena vrednost naložb, za katere so objavljene cene “ pomeni ceno na referenčni datum; predloži se le, če instrumenti kotirajo na borzi.
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
„Po instrumentih“ se sporočijo naslednje informacije:
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
„Koda vrednostnega papirja“ in „koda holdinga“ tvorita identifikator vrstice in sta skupaj enoznačni za vsako vrstico v predlogi 40.2;
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
„koda holdinga“ pomeni identifikacijsko kodo subjekta znotraj skupine, ki ima v lasti naložbo;
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
„koda subjekta“, „akumulirani lastniški delež (%)“, „knjigovodska vrednost“ in „strošek pridobitve“ so opredeljeni zgoraj.
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Zneski ustrezajo vrednostnemu papirju, ki ga ima v lasti zadevni holding.
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
POŠTENA VREDNOST (41)
Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
V tej predlogi se sporočijo informacije o pošteni vrednosti finančnih instrumentov, merjeni po odplačni vrednosti z uporabo hierarhije iz MSRP 7, 27A. člen.
GEOGRAPHICAL BREAKDOWN (20)
V tej predlogi se sporočijo informacije o uporabi možnosti vrednotenja po pošteni vrednosti za finančna sredstva in obveznosti, označene po pošteni vrednosti prek poslovnega izida.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
„Hibridne pogodbe“ vključujejo knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo v navedene računovodske portfelje, tj. vključujejo neločene hibridne instrumente kot celoto.