natgillin/translations-raw huggingface dataset:
Annual repayments, including capital repayments, guarantees released, and repayments of the principal of loans, paid back to the Commission or to fiduciary accounts opened for financial instruments or budgetary guarantees and attributable to the support from the budget under a financial instrument or a budgetary guarantee, shall constitute internal assigned revenue in accordance with point (f) of Article 21(3) and shall be used for the same financial instrument or budgetary guarantee, without prejudice to Article 215(5), for a period not exceeding the period for the budgetary commitment plus two years, unless otherwise specified in a basic act.
za finančno pomoč: najvišjega zneska sredstev, katere je Komisija pooblaščena si izposodit z namenom financiranja finančne pomoči, odobrene v temeljnem aktu in pripadajočih obresti.
The Commission shall take into account such internal assigned revenue when proposing the amount for future allocations for financial instruments or budgetary guarantees.
Proračunska jamstva in finančna pomoč lahko ustvarijo pogojno obveznost Unije, ki lahko finančna sredstva, namenjena za kritje finančne obveznosti Unije, presega samo, če je tako določeno v temeljnem aktu o vzpostavitvi proračunskega jamstva ali finančne pomoči in pod pogoji iz temeljnega akta.
Notwithstanding the second subparagraph, the outstanding amount of assigned revenue authorised under a basic act that is to be repealed or terminates may also be assigned to another financial instrument pursuing similar objectives, where this is provided in the basic act establishing that financial instrument.
Za namene letne ocene iz točke (j) člena 41(5) se pogojne obveznosti, ki izhajajo iz proračunskih jamstev ali finančne pomoči in ki bremenijo proračun, štejejo kot vzdržne, če je njihov napovedani večletni razvoj združljiv z omejitvami, določenimi z uredbo o določitvi večletnega finančnega okvira, predvideno v členu 312(2) PDEU, in zgornjimi mejami letnih odobritev plačil, določenimi v členu 3(1) Sklepa 2014/335/EU, Euratom.
The authorising officer responsible for a financial instrument, a budgetary guarantee or a financial assistance shall produce a financial statement covering the period 1 January to 31 December, in accordance with Article 243 and in compliance with the accounting rules referred to in Article 80 and the International Public Sector Accounting Standards (IPSAS).
Člen 211
For financial instruments and budgetary guarantees implemented under indirect management, the authorising officer responsible shall ensure that unaudited financial statements covering the period 1 January to 31 December prepared in compliance with the accounting rules referred to in Article 80 and with IPSAS, as well as any information necessary to produce financial statements in accordance with Article 82(2), be provided by the entities pursuant to points (c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1) by 15 February of the following financial year and that audited financial statements be provided by those entities by 15 May of the following financial year.
Rezervacije za finančne obveznosti
Article 210
Za proračunska jamstva in finančno pomoč tretjim državam se v temeljnem aktu določi stopnja rezervacij kot odstotek zneska odobrene finančne obveznosti.
Financial liability of the Union
Ta znesek ne vključuje prispevkov iz člena 208(2).
The financial liability and aggregate net payments from the budget shall not exceed at any time:
V temeljnem aktu se določi, da se stopnja rezervacij pregleda vsaj vsaka tri leta.
for financial instruments: the amount of the relevant budgetary commitment made for it;
Določitev stopnje rezervacij temelji na kvalitativni in kvantitativni oceni, ki jo Komisija v skladu z načelom preudarnosti izvede glede finančnih tveganj, ki izhajajo iz proračunskega jamstva ali finančne pomoči za tretjo državo, pri čemer se sredstva in dobički ne smejo preceniti, obveznosti in izgube pa ne podceniti.
for budgetary guarantees: the amount of the budgetary guarantee authorised by the basic act;
Če v temeljnem aktu o vzpostavitvi proračunskega jamstva ali finančne pomoči za tretjo državo ni določeno drugače, stopnja rezervacij temelji na skupnem oblikovanju rezervacij, ki mora biti zaradi kritja pričakovanih neto izgub, obenem pa tudi zaradi zadostne varnostne rezerve, določeno vnaprej.
for financial assistance: the maximum amount of funds that the Commission is empowered to borrow for funding the financial assistance as authorised by the basic act, and the relevant interest.
Brez poseganja v pristojnosti Evropskega parlamenta in Sveta, se skupno oblikovanje rezervacij zasnuje v časovnem razponu, določenem v ustreznem računovodskem izkazu iz člena 35.
Budgetary guarantees and financial assistance may generate a contingent liability for the Union which shall only exceed the financial assets provided to cover the financial liability of the Union if provided for in a basic act establishing a budgetary guarantee or financial assistance and under the conditions set out therein.
Za finančne instrumente se po potrebi oblikujejo rezervacije v zvezi s prihodnjimi plačili, povezanimi s proračunskimi obveznostmi za ta finančni instrument.
For the purposes of the annual assessment provided for in point (j) of Article 41(5), the contingent liabilities arising from budgetary guarantees or financial assistance borne by the budget shall be deemed sustainable, if their forecast multiannual evolution is compatible with the limits set by the regulation laying down the multiannual financial framework provided for in Article 312(2) TFEU and the ceiling on annual payment appropriations set out in Article 3(1) of Decision 2014/335/EU, Euratom.
Za oblikovanje rezervacij se uporabijo naslednja sredstva:
Article 211
prispevki iz proračuna ob doslednem upoštevanju uredbe o določitvi večletnega finančnega okvira in po preučitvi možnosti za prerazporeditve;
Provisioning of financial liabilities
obresti od naložb sredstev, ki se hranijo v skupnem skladu za rezervacije;
For budgetary guarantees and financial assistance to third countries, a basic act shall set out a provisioning rate as a percentage of the amount of the financial liability authorised.
zneski, izterjani od dolžnikov, ki niso poravnali obveznosti, v skladu s postopkom izterjave, določenim v sporazumu o jamstvu ali posojilu;
That amount shall exclude the contributions referred to in Article 208(2).
prihodki in vsa druga plačila, ki jih Unija prejme v skladu s sporazumom o jamstvu ali posojilu;
The basic act shall provide for the review of the provisioning rate at least every three years.
po potrebi denarni prispevki držav članic in tretjih strani v skladu s členom 208(2).
The setting of a provisioning rate shall be guided by a qualitative and quantitative assessment by the Commission of the financial risks arising from a budgetary guarantee or a financial assistance to a third country in accordance with the principle of prudence, whereby assets and profits shall not be overestimated and liabilities and losses shall not be underestimated.
Za izračun rezervacij, ki izhaja iz stopnje rezervacij iz odstavka 1 se upoštevajo le rezervacije iz točk (a) do (d) prvega pododstavka tega odstavka.
Unless otherwise specified in the basic act establishing the budgetary guarantee or financial assistance to a third country, the provisioning rate shall be based on the global provisioning needed in advance to cover the net expected losses and, in addition, an adequate safety buffer.
Rezervacije se uporabljajo za plačilo:
Without prejudice to the powers of the European Parliament and of the Council, the global provisioning shall be constituted over the period of time foreseen in the relevant financial statement as referred to in Article 35.
zahtevkov za unovčitev proračunskega jamstva;
For a financial instrument provision shall be made, where appropriate, to respond to future payments related to a budgetary commitment of that financial instrument.
plačilnih obveznosti, povezanih s proračunskimi obveznostmi za finančni instrument;
The following resources shall contribute to the provisioning:
finančnih obveznosti, ki izhajajo iz izposojanja sredstev v skladu s členom 220(1);
contributions from the budget, while fully respecting the regulation laying down the multiannual financial framework and after examination of the possibilities for redeployments;
po potrebi drugih stroškov, povezanih z izvrševanjem finančnih instrumentov, proračunskih jamstev in finančne pomoči za tretje države.
returns on investments of the resources held in the common provisioning fund;
Kadar rezervacije za proračunsko jamstvo presegajo znesek rezervacij, ki izhaja iz stopnje rezervacij iz odstavka 1 tega člena, se za obnovitev proračunskega jamstva do prvotnega zneska uporabijo sredstva iz točk (b), (c) in (d) prvega pododstavka odstavka 4 tega člena, povezana s tem jamstvom, in sicer znotraj obdobja upravičenosti, določenega v temeljnem aktu, vendar ne zunaj obdobja zasnove rezervacij, in brez poseganja v člen 213(4).
amounts recovered from defaulting debtors in accordance with the recovery procedure laid down in the guarantee or the loan agreement;
Komisija takoj obvesti Evropski parlament in Svet ter lahko predlaga ustrezne ukrepe dopolnitve sredstev ali povečanje stopnje rezervacij, kadar:
revenue and any other payments received by the Union in accordance with the guarantee or the loan agreement;
raven rezervacij za proračunsko jamstvo zaradi zahtevkov za unovčitev proračunskega jamstva pade pod 50 % stopnje rezervacij iz odstavka 1, in spet, kadar pade pod 30 % te stopnje rezervacij, ali kadar bi lahko glede na oceno tveganja, ki jo opravi Komisija, v enem letu padla niže od katerega koli od teh odstotkov;
where applicable, contributions in cash by Member States and third parties pursuant to Article 208(2).
država, ki prejema finančno pomoč Unije, ne plača ob zapadlosti.
Only the resources referred to in points (a) to (d) of the first subparagraph of this paragraph shall be taken into account for calculating the provisioning resulting from the provisioning rate referred to in paragraph 1.
Člen 212
Provisions shall be used for the payment of:
Skupni sklad za rezervacije
calls on the budgetary guarantee;
Rezervacije za kritje finančnih obveznosti, ki izhajajo iz finančnih instrumentov, proračunskih jamstev ali finančne pomoči, se hranijo v skupnem skladu za rezervacije.
payment obligations related to a budgetary commitment for a financial instrument;
Komisija do 30. junija 2019 Evropskemu parlamentu in Svetu predloži neodvisno zunanjo oceno prednosti in slabosti tega, da se finančno poslovodenje s sredstvi skupnega sklada za rezervacije zaupa Komisiji, EIB ali obema, ob upoštevanju ustreznih tehničnih in institucionalnih meril, ki se uporabljajo za primerjavo storitev upravljanja premoženja, vključno s tehnično infrastrukturo, primerjavo stroškov opravljenih storitev, institucionalnim ustrojem, poročanjem, uspešnostjo, odgovornostjo ter strokovnim znanjem in izkušnjami Komisije in EIB in drugih mandatov za upravljanje premoženja proračuna.
financial obligations arising from the borrowing of funds pursuant to Article 220(1);
Oceni se po potrebi priloži zakonodajni predlog.
where applicable, other expenses associated to the implementation of financial instruments, budgetary guarantees and financial assistance to third countries.
Skupni dobički ali izgube iz naložb sredstev, ki se hranijo v skupnem skladu za rezervacije, se dodelijo sorazmerno med zadevne finančne instrumente, proračunska jamstva ali finančno pomoč.
Where the provisions for a budgetary guarantee exceed the amount of provisioning resulting from the provisioning rate referred to in paragraph 1 of this Article, resources referred to in points (b), (c) and (d) of the first subparagraph of paragraph 4 of this Article related to that guarantee shall be used within the limits of the eligible period provided for in the basic act, however, not beyond the constitution phase of the provisioning, and without prejudice to Article 213(4), to restore the budgetary guarantee up to its initial amount.
Finančni upravitelj sredstev skupnega sklada za rezervacije hrani minimalni znesek sredstev sklada v denarju in denarnih ustreznikih v skladu s pravili skrbnega in varnega poslovanja in napovedmi plačil, ki jih predložijo odredbodajalci finančnih instrumentov, proračunskih jamstev ali finančne pomoči.
The Commission shall immediately inform the European Parliament and the Council and may propose adequate replenishment measures or an increase of the provisioning rate where:
Finančni upravitelj sredstev skupnega sklada za rezervacije lahko sklene pogodbe o začasni prodaji – pri čemer se sredstva skupnega sklada za rezervacije uporabijo kot zavarovanje –, da lahko plačuje iz sklada, kadar se lahko utemeljeno pričakuje, da bo ta postopek ugodnejši za proračun kot odsvojitev sredstev v času zahtevka za plačilo.
as a result of calls on a budgetary guarantee, the level of provisions for that budgetary guarantee falls below 50 % of the provisioning rate referred to in paragraph 1, and again where it falls below 30 % of that provisioning rate, or where it could fall below any of those percentages within a year according to a risk assessment by the Commission;
Da bi bila izguba za proračun čim manjša, je obdobje obnovitve pogodbe o začasni prodaji v zvezi s plačilom omejeno na najkrajši potreben čas.
a country benefitting from financial assistance by the Union fails to pay on a maturity.
Na podlagi točke (d) prvega pododstavka člena 77(1) ter člena 86(1) in (2) računovodja vzpostavi postopke, ki se uporabljajo za prihodke in odhodke ter – v dogovoru s finančnim upraviteljem sredstev skupnega sklada za rezervacije – za sredstva in obveznosti v zvezi s skupnim skladom za rezervacije.
Article 212
Ko Komisija v izjemnih primerih opravi prerazporeditev iz točke (g) prvega pododstavka člena 30(1), o tem takoj obvesti Evropski parlament in Svet ter nujno predlaga ukrepe, potrebne za ponovno vzpostavitev proračunske postavke jamstva, iz katere je bila izvedena prerazporeditev, ob doslednem upoštevanju zgornjih meja iz uredbe o določitvi večletnega finančnega okvira.
Common provisioning fund
Člen 213
The provisions made to cover the financial liabilities arising from financial instruments, budgetary guarantees or financial assistance shall be held in a common provisioning fund.
Dejanska stopnja rezervacij
By 30 June 2019, the Commission shall submit to the European Parliament and to the Council an independent external evaluation of the advantages and disadvantages of entrusting the financial management of the assets of the common provisioning fund to the Commission, to the EIB, or to a combination of the two, taking into account the relevant technical and institutional criteria used in comparing asset management services, including the technical infrastructure, a comparison of costs for the services provided, the institutional set-up, reporting, performance, accountability and expertise of the Commission and the EIB and the other asset management mandates for the budget.
Oblikovanje rezervacij za proračunska jamstva in finančno pomoč za tretje države v skupnem skladu za rezervacije temelji na dejanski stopnji rezervacij.
The evaluation shall, where appropriate, be accompanied by a legislative proposal.
Ta stopnja zagotavlja raven zaščite pred finančnimi obveznostmi Unije, enako ravni, ki bi jo zagotavljale zadevne stopnje rezervacij, če bi se sredstva hranila in upravljala ločeno.
Global profits or losses from the investment of the resources held in the common provisioning fund shall be allocated proportionately among the respective financial instruments, budgetary guarantees or financial assistance.
Dejanska stopnja rezervacij, ki se uporablja, je odstotek vsake prve stopnje rezervacij, določene v skladu z drugim pododstavkom člena 211(2).
The financial manager of the resources of the common provisioning fund shall keep a minimum amount of resources of the fund in cash or cash equivalents in accordance with prudential rules and the forecasts for payments provided by the authorising officers of the financial instruments, budgetary guarantees or financial assistance.
Uporablja se samo za znesek sredstev iz skupnega sklada za rezervacije, predvidenih za plačila unovčenih jamstev v obdobju enega leta.
The financial manager of the resources of the common provisioning fund may enter into repurchase agreements, with the resources of the common provisioning fund as collateral, to make payments out of the fund where this procedure is reasonably expected to be more beneficial for the budget than the divestment of resources within the timeframe of the payment request.
Določa razmerje, izraženo v odstotkih, med zneskom gotovine in njenih ustreznikov v skupnem skladu za rezervacije, potrebnih za unovčitev jamstev, in skupnim zneskom gotovine in njenih ustreznikov, ki bi bili potrebni v vsakem jamstvenem skladu za unovčitev jamstev, če bi se sredstva hranila in upravljala ločeno, pri čemer oba zneska predstavljata enakovredno likvidnostno tveganje.
The duration or roll-over period of repurchase agreements related to a payment shall be limited to the minimum necessary to minimise a loss for the budget.
Razmerje mora znašati najmanj 95 %.
Pursuant to point (d) of the first subparagraph of Article 77(1) and Article 86(1) and (2), the accounting officer shall set up the procedures to be applied to the revenue and expenditure operations and, in agreement with the financial manager of the resources of the common provisioning fund, to the assets and liabilities related to the common provisioning fund.
Pri izračunu dejanske stopnje rezervacij se upošteva naslednje:
In the exceptional cases where the Commission has made a transfer as referred to in point (g) of the first subparagraph of Article 30(1), the Commission shall immediately inform the European Parliament and the Council thereof, and shall urgently propose the measures necessary to restore the budgetary item of the guarantee from which the transfer was made, while fully respecting the ceilings provided for in the regulation laying down the multiannual financial framework.
napoved prilivov in odlivov v skupnem skladu za rezervacije, ob upoštevanju začetne faze skupnega oblikovanja rezervacij v skladu z drugim pododstavkom člena 211(2);
Article 213
korelacija tveganj med proračunskimi jamstvi in finančno pomočjo tretjim državam;
Effective provisioning rate
tržne razmere.
The provisioning of budgetary guarantees and financial assistance to third countries in the common provisioning fund shall be based on an effective provisioning rate.
Komisija do 1. julija 2020 v skladu s členom 269 sprejme delegirane akte za dopolnitev te uredbe s podrobnimi pogoji za izračun dejanske stopnje rezervacij, med drugim tudi z metodologijo za ta izračun.
That rate shall provide a level of protection against the financial liabilities of the Union equivalent to the level that would be provided by the respective provisioning rates if the resources where held and managed separately.
Na Komisijo se prenese pooblastilo, da v skladu s členom 269 sprejme delegirane akte za spreminjanje minimalnega razmerja iz prvega pododstavka tega odstavka glede na izkušnje, pridobljene z delovanjem skupnega sklada za rezervacije in ob ohranjanju preudarnega pristopa v skladu z načelom dobrega finančnega poslovodenja.
The effective provisioning rate applicable shall be a percentage of each initial provisioning rate determined in accordance with the second subparagraph of Article 211(2).
Najnižje razmerje mora znašati najmanj 85 %.
It shall apply only to the amount of resources in the common provisioning fund foreseen for the payment of guarantee calls over a one year period.
Dejansko stopnjo rezervacij letno izračuna finančni upravitelj sredstev skupnega sklada za rezervacije, in za Komisijo predstavlja osnovo za njen izračun prispevkov iz proračuna na podlagi točke (a) člena 211(4) in posledično točke (b) odstavka 4 tega člena.
It shall provide for a ratio, in the form of a percentage, between the amount of cash and cash equivalents in the common provisioning fund required to honour guarantee calls and the total amount of cash and cash equivalents that would be required in each guarantee fund to honour guarantee calls, if the resources were held and managed separately, where both amounts represent an equivalent liquidity risk.
Po izračunu dejanske letne stopnje rezervacij v skladu z odstavkoma 1 in 2 tega člena se v okviru proračunskega postopka izvedeta naslednji operaciji, ki se predstavita v delovnem dokumentu iz točke (h) člena 41(5):
That ratio shall not fall below 95 %.
morebitni presežek rezervacij za proračunsko jamstvo ali finančno pomoč tretji državi se vrne v proračun;
The calculation of the effective provisioning rate shall take into account:
morebitna dopolnitvena sredstva se v sklad vplačajo v letnih tranšah v obdobju največ treh let brez poseganja v člen 211(6).
the forecast of inflows and outflows in the common provisioning fund, having regard to the initial phase of constitution of global provisioning in accordance with the second subparagraph of Article 211(2);
Komisija po posvetovanju z računovodjo določi smernice, ki se uporabljajo za upravljanje sredstev v skupnem skladu za rezervacije, in sicer v skladu z ustreznimi pravili skrbnega in varnega poslovanja ter ob izključitvi izvedenih poslov za špekulativne namene.
the risk correlation among the budgetary guarantees and the financial assistance to third countries;
Te smernice se priložijo sporazumu s finančnim upraviteljem sredstev skupnega sklada za rezervacije.
the market conditions.
Vsaka tri leta se opravi neodvisna ocena ustreznosti smernic, ki se nato predloži Evropskemu parlamentu in Svetu.
The Commission shall by 1 July 2020 adopt delegated acts in accordance with Article 269 to supplement this Regulation with detailed conditions for the calculation of the effective provisioning rate, including a methodology for that calculation.
Člen 214
The Commission is empowered to adopt delegated acts in accordance with Article 269 to amend the minimum ratio referred to in the first subparagraph of this paragraph in the light of the experience gained with the operation of the common provisioning fund while maintaining a prudent approach in line with the principle of sound financial management.
Letno poročanje
The minimum ratio shall not be set at a level lower than 85 %.
Poleg obveznosti poročanja iz člena 250, Komisija Evropskemu parlamentu in Svetu vsako leto poroča o skupnem skladu za rezervacije.
The effective provisioning rate shall be calculated annually by the financial manager of the resources of the common provisioning fund and shall be the reference for the Commission’s calculation of the contributions from the budget pursuant to point (a) of Article 211(4) and, subsequently, point (b) of paragraph 4 of this Article.
Finančni upravitelj sredstev skupnega sklada za rezervacije vsako leto poroča Evropskemu parlamentu in Svetu o skupnem skladu za rezervacije.
Following the calculation of the annual effective provisioning rate in accordance with paragraphs 1 and 2 of this Article, the following operations in the context of the budgetary procedure shall be made and presented in the working document referred to in point (h) of Article 41(5):
Posebne določbe
any surplus of provisions for a budgetary guarantee or a financial assistance to a third country shall be returned to the budget;
Finančni instrumenti
any replenishment of the fund shall be carried out in annual tranches during a maximum period of three years, without prejudice to Article 211(6).
Člen 215
After having consulted the accounting officer, the Commission shall establish the guidelines applicable to the management of the resources in the common provisioning fund in accordance with appropriate prudential rules and excluding derivative operations for speculative purposes.
Pravila in izvrševanje
Those guidelines shall be attached to the agreement with the financial manager of the resources of the common provisioning fund.
Ne glede na člen 208(1) se lahko finančni instrumenti v ustrezno utemeljenih primerih vzpostavijo brez temeljnega akta, pod pogojem, da so ti instrumenti vključeni v predlog proračuna v skladu s točko (e) prvega pododstavka člena 41(4).