natgillin/translations-raw huggingface dataset:
In template S.19.01.C0760/R0300 to R0460, C0960/R0300 to R0460 and C1160/R0300 to R0460, in the instructions, the reference to the ‘R0310’ is replaced by the reference to the ‘R0300’;
„To je razlika med primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij brez prehodne prilagoditve ustrezne časovne strukture netvegane obrestne mere, in primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0020.“;
In template S.19.01.C1160/R0300 to R0460, the name of the item is replaced as follows:
pri postavki C0070/R0100 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
‘Reinsurance RBNS Claims — Year end (discounted data)’;
„To je razlika med primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij brez prilagoditve za nestanovitnost in brez drugih prehodnih ukrepov, ter primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0040.“;
In template S.19.01.C1160/R0300 to R0460, the first sentence of the instructions is replaced by the following:
(jj) pri postavki C0090/R0100 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0300 to R0450.’;
„To je razlika med primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij brez uskladitvene prilagoditve in brez vseh drugih prehodnih ukrepov, ter primernimi lastnimi sredstvi za izpolnjevanje zahtevanega minimalnega kapitala, izračunanimi ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0060.“;
In template S.19.01.C1360/R0500 to R0660, C1560/R0500 to R0660 and C1760/R0500 to R0660, in the instructions, the reference to the ‘R0510’ is replaced by the reference to the ‘R0500’;
(kk) pri postavki C0030/R0110 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
In template S.19.01.C1560/R0500 to R0660, the first sentence of the instructions is replaced by the following:
„To je razlika med zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij brez prehodnega odbitka pri ZTR, in zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij z ukrepi v zvezi z dolgoročnimi jamstvi in prehodnimi ukrepi.“;
‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0500 to R0650.’;
(ll) pri postavki C0050/R0110 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
(aa) In template S.19.01.C1760/R0500 to R0660, the name of the item is replaced as follows:
„To je razlika med zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij brez prehodne prilagoditve ustrezne časovne strukture netvegane obrestne mere, in zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0020.“;
‘Net RBNS Claims — Year end (discounted data)’;
(mm) pri postavki C0070/R0110 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
(bb) In template S.19.01.C1760/R0500 to R0660, the first sentence of the instructions is replaced by the following:
„To je razlika med zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij brez prilagoditve za nestanovitnost in brez drugih prehodnih ukrepov, ter zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0040.“;
(cc) In template S.20.01, at the end of the second sentence of the third paragraph, in the general comments, the following is inserted: ‘by Line of Business’;
(nn) pri postavki C0090/R0110 v predlogi S.22.01 se drugi odstavek navodil nadomesti z naslednjim:
(dd) In template S.22.01, the second sentence of the third paragraph in the general comments is replaced by the following:
„To je razlika med zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij brez uskladitvene prilagoditve in brez vseh drugih prehodnih ukrepov, ter zahtevanim minimalnim kapitalom, izračunanim ob upoštevanju zavarovalno-tehničnih rezervacij, sporočenih v stolpcu C0060.“;
(ee) In template S.22.01.C0020, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:
(qq) v vrsticah R0100 in R0110 pri postavki C0080 v predlogi S.22.01 se na koncu navodil vstavi nov odstavek:
‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet MCR calculated with the technical provisions with LTG and transitional measures.’;
(uu) pri postavkah C0010/R0030 in C0010/R0040 v predlogi S.22.05 se drugi odstavek navodil nadomesti z naslednjim:
(hh) In template S.22.01.C0050/R0100, the second paragraph of the instructions is replaced by the following:
„Če se je ponovni izračun zahteval na podlagi člena 308d(3) Direktive 2009/138/ES, se pri tem izračunu upoštevajo samo tiste zavarovalne in pozavarovalne obveznosti, za katere se uporablja prehodni ukrep in ki še vedno obstajajo na referenčni datum preračuna, ovrednotene na datum poročanja (vrednost po Solventnosti II, zmanjšana za pogodbe, ki ne obstajajo več).“;
‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions reported under C0020.’;
pri postavki C0010/R0050 v predlogi S.22.05 se navodila nadomestijo z naslednjim:
In template S.22.01.C0070/R0100, the second paragraph of the instructions is replaced by the following:
„Znesek zavarovalno-tehničnih rezervacij, za katere se uporablja prehodni odbitek pri zavarovalno-tehničnih rezervacijah, po odbitku izterljivih zneskov iz pozavarovalnih pogodb, izračunanih v skladu z zakoni in drugimi predpisi, ki so sprejeti na podlagi člena 15 Direktive 73/239/EGS, člena 20 Direktive 2002/83/ES in člena 32 Direktive 2005/68/ES na dan, preden se navedene direktive razveljavijo na podlagi člena 310 Direktive 2009/138/ES.
‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0040.’;
Če se je ponovni izračun zahteval na podlagi člena 308d(3) Direktive 2009/138/ES, se pri tem izračunu upoštevajo samo tiste zavarovalne in pozavarovalne obveznosti, ki obstajajo na referenčni datum ponovnega izračuna.“;
(jj) In template S.22.01.C0090/R0100, the second paragraph of the instructions is replaced by the following:
(ww) pri postavki C0010/R0070 v predlogi S.22.05 se navodila nadomestijo z naslednjim:
‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0060.’;
„Znesek prilagoditve zavarovalno-tehničnih rezervacij po kateri koli omejitvi, uporabljeni v skladu s členom 308d(4) Direktive 2009/138/ES, če je smiselno.
(kk) In template S.22.01.C0030/R0110, the second paragraph of the instructions is replaced by the following:
Če se omejitev ne uporabi, se sporoči enak znesek kot v vrstici R0060.“;
‘It shall be the difference between the MCR calculated considering the technical provisions without transitional deduction to technical provisions and the MCR calculated with the technical provisions with LTG and transitional measures.’;
popravek pri postavki C0890/R2750 v predlogi S.27.01 ne zadeva slovenske različice;
(ll) In template S.22.01.C0050/R0110, the second paragraph of the instructions is replaced by the following:
(yy) pri postavki C0130/R0350 v predlogi S.28.02 se na koncu stavka v navodilih vstavi naslednje besedilo:
‘It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions reported under C0020.’;
„in členu 253 Delegirane uredbe (EU) 2015/35“;
(mm) In template S.22.01.C0070/R0110, the second paragraph of the instructions is replaced by the following:
(zz) pri postavkah C0140/R0550 in C0150/R0550 v predlogi S.28.02 se na koncu stavka v navodilih vstavi naslednje besedilo:
‘It shall be the difference between the MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the MCR calculated with the technical provisions reported under C0040.’;
„, preden se upošteva člen 253 Delegirane uredbe (EU) 2015/35“;
(nn) In template S.22.01.C0090/R0110, the second paragraph of the instructions is replaced by the following:
(aaa) pri postavkah C0100–C0110/R0320 in C0100–C0110/R0330 v predlogi S.29.03 se v navodilih besedilo „z najboljšo oceno“ nadomesti z besedilom „s končno najboljšo oceno“;
‘It shall be the difference between the MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the MCR calculated with the technical provisions reported under C0060.’;
(bbb) popravek v predlogi S.29.04 na začetku drugega odstavka splošnih opomb ne zadeva slovenske različice;
(oo) In template S.22.01.C0060, in rows R0100 to R0110, at the end of the instructions a new paragraph is inserted as follows:
(ccc) v predlogi S.29.04 se za drugim odstavkom splošnih opomb vstavi naslednji tretji odstavek:
(pp) In template S.22.01.C0070, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020 and’ are deleted;
„Podjetja morajo sporočiti podatke na podlagi leta nezgode ali pogodbenega leta v skladu z zahtevami nacionalnega nadzornega organa.
(qq) In template S.22.01.C0080, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:
Če nacionalni nadzorni organ ni določil, katero podlago mora uporabljati, lahko podjetje uporabi leto nezgode ali pogodbeno leto glede na to, kako upravlja posamezne vrste poslovanja, pod pogojem, da vsako leto dosledno uporablja isto leto.“;
(rr) In template S.22.01.C0090, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020, C0040 and’ are deleted;
(ddd) pri postavki Z0010 v predlogi S.29.04 se zadnji vrstici na koncu zaključenega seznama v navodilih nadomestita z naslednjim:
(ss) In template S.22.05, in C0010/R0010, the second paragraph of the instructions is replaced as follows:
„37 – življenjsko (vključno z vrstami poslovanja 30, 31, 32, 34 in 36, kot so opredeljene v Prilogi I k Delegirani uredbi (EU) 2015/35)
‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value reducing the contracts not existing anymore).’;
38 – SLT zdravstveno (vključno z vrstami poslovanja 29, 33 in 35)“;
(tt) In template S.22.05 in C0010/R0020 the second paragraph of the instructions is deleted;
(eee) pri postavki C0020/R0040 v predlogi S.29.04 se ime postavke nadomesti z naslednjim:
(uu) In template S.22.05 in C0010/R0030 and C0010/R0040 the second paragraph of the instructions is replaced as follows:
„Variacija najboljše ocene“;
‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value minus contracts not existing anymore).’;
(fff) pri postavki C0030/R0110 v predlogi S.29.04 se na koncu prvega stavka prvega odstavka navodil vstavi naslednje:
In template S.22.05, in C0010/R0050, the instructions are replaced as follows:
„, če se analiza v predlogi S.29.03 izvede na podlagi vrste poslovanja.“;
‘Amount of technical provisions, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts calculated in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 15 of Directive 73/239/EEC, Article 20 of Directive 2002/83/EC and Article 32 of Directive 2005/68/EC on the day before those Directives are repealed pursuant to Article 310 of Directive 2009/138/EC.
(ggg) pri postavki C0040/R0110 v predlogi S.29.04 se na koncu stavka v drugem odstavku navodil vstavi naslednje besedilo:
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations existing at the recalculation reference date.’;
(hhh) pri postavki C0050/R0110 v predlogi S.29.04 se v stolpcu postavke besedilo „zaradi napovedanih prilivov in odlivov v letu N“ črta;
(ww) In template S.22.05.C0010/R0070, the instructions are replaced by the following:
v predlogah S.30.01 in S.30.02 se v drugi tabeli predloge (ki se nanaša na fakultativna kritja za življenjska zavarovanja) postavka Z0010 nadomesti s postavko Z0020;
‘Amount of the adjustment to the technical provisions after any limitation applied in accordance to Article 308d(4) of the Directive 2009/138/EC, if applicable.
(jjj) pri postavki C0030 v predlogi S.30.01, postavki C0200 v predlogi S.30.01, postavki C0030 v predlogi S.30.02 in postavki C0160 v predlogi S.30.02 se na koncu navodil vstavita naslednja drugi in tretji odstavek:
If no limitation the same amount as in R0060 shall be reported.’;
„Ko je ta koda dodeljena, se ne sme uporabiti za drugo tveganje, tudi če tveganje, ki mu je bila koda prvotno dodeljena, ne obstaja več.
In template S.27.01.C0890/R2750, in the item column, the word ‘follwoing’ is replaced by the word ‘following’;
Če eno tveganje vpliva na več kot eno vrsto poslovanja, se lahko ista koda uporabi za vse zadevne vrste poslovanja.“;
(yy) In template S.28.02.C0130/R0350, at the end of the sentence, in the instructions, the text is inserted as follows:
(kkk) pri postavki C0130 v predlogi S.30.01 se na koncu navodil vstavi naslednji drugi odstavek:
‘and Article 253 of the Delegated Regulation (EU) 2015/35’;
„V primeru neomejene zavarovalne vsote je ‚zavarovalna vsota‘ ocena pričakovane možne izgube (izračunana z istimi metodami kot premija, ki izraža dejansko izpostavljenost tveganju).“;
(zz) In template S.28.02.C0140/R0550 and C0150/R0550, at the end of the sentence, in the instructions, a text is inserted as follows:
(lll) v predlogi S.30.02 se na koncu četrtega odstavka v splošnih opombah doda naslednje:
‘before considering Article 253 of the Delegated Regulation (EU) 2015/35’;
„Če je fakultativno kritje, kot je sporočeno v predlogi S.30.01, povezano z več kot eno pozavarovalnico, se v tej predlogi izpolni toliko vrstic, kot je pozavarovalnic, vključenih v določeno fakultativno kritje.“;
(aaa) In template S.29.03.C0100-C0110/R0320 and C0100-C0110/R0330, in the instructions, references to the ‘best estimate’ are replaced by the ‘closing best estimate’;
(mmm) pri postavki C0050 v predlogi S.30.02 se na koncu navodil vstavita naslednja drugi in tretji odstavek:
(bbb) In template S.29.04, at the beginning of the second paragraph of the general comments, the second ‘shall’ is deleted;
„Če podjetje dodeli posebno kodo, mora ta biti edinstvena za specifičnega pozavarovatelja ali posrednika in se ne sme prekrivati s katero koli drugo kodo, ki jo dodeli podjetje, ali kodo LEI.
(ccc) In template S.29.04, after the second paragraph of the general comments, a third paragraph is inserted as follows:
Če koda že obstaja (npr. nacionalni identifikator), se kot ta identifikator uporabi ista koda, pri čemer se ves čas dosledno uporablja, dokler ne obstaja koda LEI.“;
‘Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority.
(nnn) pri postavki C0330 v predlogi S.30.02 se navodila nadomestijo z naslednjim:
If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, provided that they use the same year consistently, year on year.’;
„Bonitetna ocena pozavarovatelja na referenčni datum poročanja, ki jo zagotovi imenovana ECAI.
(ddd) In template S.29.04.Z0010, the last two lines at the end of the closed list in the instructions are replaced as follows:
‚Če bonitetna ocena ni na voljo, postavka ostane prazna.“;
‘37 — Life (including lines of business 30, 31, 32, 34 and 36, as defined in Annex I to Delegated Regulation (EU) 2015/35)
(ooo) pri postavkah C0170 in C0180 v predlogi S.30.03 se za zadnjim stavkom navodil za besedilom „Ta postavka se poroča“ doda naslednje besedilo:
38 — Health SLT (including lines of business 29, 33 and 35)’;
„, kadar je smiselno,“;
(eee) In template S.29.04.C0020/R0040, the name of the item is replaced as follows:
(ppp) pri postavki C0370 v predlogi S.30.03 se na koncu prvega stavka navodil besedilo „ali ‚n.r.‘, če ni relevantno“ črta;
‘Variation of BE’;
(qqq) pri postavki C0230 v predlogi S.30.04 se prvi odstavek navodil nadomesti z naslednjim:
(fff) In template S.29.04.C0030/R0110, at the end of the first sentence of the first paragraph of the instructions, the following is inserted:
„Bonitetna ocena pozavarovatelja na referenčni datum poročanja, ki jo zagotovi imenovana ECAI.“;
‘if the analysis in S.29.03 is performed on a line of business basis.’;
(rrr) pri postavki C0230 v predlogi S.30.04 se za prvim odstavkom v navodilih vstavi naslednji nov odstavek:
(ggg) In template S.29.04.C0040/R0110, at the end of the sentence, in the second paragraph of the instructions, the following text is inserted:
„Če bonitetna ocena ni na voljo, postavka ostane prazna.“.
(hhh) In template S.29.04.C0050/R0110, in the item column, the wording ‘due to year N projected in and out flows’ is deleted;
Priloga III k Izvedbeni uredbi Komisije (EU) 2015/2450 se popravi:
In template S.30.01 and S.30.02, in the second table of the template (that is referring to the facultative covers for life business), item Z0010 is replaced by Z0020;
pri postavki C0010 v predlogi S.01.01 se v vrsticah R0150, R0160 in R0200 navodil možnost „6 – izvzeto v skladu s členom 35(6) do (8)“ nadomesti z naslednjim:
(jjj) In template S.30.01.C0030, S.30.01.C0200, S.30.02.C0030 and S.30.02.C0160, at the end of the instructions, a second and a third paragraph are inserted as follows:
„6 – izvzeto v skladu s členom 254(2)“;
‘This code once assigned shall not be reused for another risk even when the risk to which the code was originally assigned does not exist anymore.
v predlogi S.03.01 se v navodilih neposredno za postavko C0010/R0010 doda naslednja postavka C0020/R0010:
When one risk affects more than one line of business the same code can be used for all the lines of business affected.’;
„C0020/R0010
(kkk) In template S.30.01.C0130, at the end of the instructions, a second paragraph is inserted as follows:
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Jamstva, ki jih je dala skupina, vključno z akreditivi
‘In the case of unlimited sum insured, the “Sum insured” shall be an estimation of the expected possible loss (calculated using the same methods as used for the calculation of the premium, which shall reflect the actual risk exposure).’;
Vrednost jamstev, ki jih je dala skupina, vključno z akreditivi, v skladu z direktivo Solventnost II.“
(lll) In template S.30.02, in the general comments, at the end of the fourth paragraph, the following is added:
v predlogi S.03.01 se v navodilih neposredno za postavko C0010/R0030 doda naslednja postavka C0020/R0030:
‘Where a facultative cover as reported in template S.30.01 is related to more than one reinsurance undertaking, this template shall be filled in with as many rows as the number of reinsurance undertakings involved for the specific facultative cover.’;
„C0020/R0030
(mmm) In template S.30.02.C0050, at the end of the instructions, a second and a third paragraph are inserted as follows:
Vrednost jamstva / zavarovanja s premoženjem / pogojnih obveznosti – Jamstva, ki jih je prejela skupina, vključno z akreditivi
‘In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer or broker and shall not overlap with any other code, attributed by the undertaking or LEI code.
Vrednost jamstev, ki jih je prejela skupina, vključno z akreditivi, v skladu z direktivo Solventnost II.“
In the cases where a code already exists (e.g. national identifier), the same code is used as this identifier and shall be kept consistently over time until a LEI code exists.’;
v predlogi S.05.02 se tretji odstavek „Predloga temelji na podatkih poslovnega leta do določenega datuma.“ črta;
(nnn) In template S.30.02.C0330, the instructions are replaced as follows:
v predlogi S.22.01 se na koncu tretjega odstavka v splošnih opombah doda naslednje:
‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).
„Ker se lahko v skupini uporabljata obe vrsti prehodnih ukrepov, se v predlogi upošteva kumulativni postopni pristop (‚korak za korakom‘).“;
If the rating is not available the item shall be left blank.’;
pri postavki R0220/C0100 v predlogi S.25.01 in postavki R0220/C0100 v predlogi S.25.02 se na koncu navodil doda naslednji nov odstavek:
(ooo) In template S.30.03.C0170 and C0180, in the last sentence of the instructions after the ‘This item is reported’ a text is inserted as follows:
„Vključuje vse dele konsolidiranega zahtevanega solventnostnega kapitala (R0200 + R0210), vključno s kapitalskimi zahtevami podjetij iz drugih finančnih sektorjev, kapitalskimi zahtevami za neobvladovane udeležbe (R0540) in kapitalskimi zahtevami za preostala podjetja (R0550).“;
‘, when applicable,’;
pri postavki R0500/C0100 v predlogi S.25.01, postavki R0500/C0100 v predlogi S.25.02 in postavki R0500/C0100 v predlogi S.25.03 se za prvim odstavkom navodil doda naslednji nov odstavek:
(ppp) In template S.30.03.C0370, at the end of the first sentence of the instructions, the wording ‘or NA for not applicable’ is deleted;
„Pričakuje se, da bo vrstica R0500 enaka vsoti vrstic R0510, R0520 in R0530.“;
(qqq) In template S.30.04.C0230, the first paragraph of the instructions is replaced by the following:
pri postavki R0570/C0100 v predlogi S.25.01 in postavki R0570/C0100 v predlogi S.25.02 se na koncu navodil doda naslednji nov odstavek:
‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).’;
„Pričakuje se, da bo skupni zahtevani solventnostni kapital enak vsoti vrstic R0220 in R0560.“;
(rrr) In template S.30.04.C0230, after the first paragraph in the instructions a new paragraph is inserted as follows:
v predlogi S.25.02 se druga vrstica R0220/C0100 črta.
‘If the rating is not available the item shall be left blank.’.
„, razen za razvrščanje med naložbenimi pogodbami in zavarovalnimi pogodbami, če se to uporablja v računovodskih izkazih.
In template S.03.01, item C0020/R0030 is added immediately after item C0010/R0030 to the instructions as follows:
pri postavki C0220 v predlogi S.31.01 se navodila nadomestijo z naslednjim: