natgillin/translations-raw huggingface dataset:
‘As regards the requirements concerning notional cash pooling, to the extent that data are available, NCBs must report to the ECB outstanding amounts and flow adjustments relating to gross positions of deposits and loans in notional cash pools which are included in the reporting of the data requirements under Tables 1 to 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) in accordance with Table 5 below.
Vloge v okviru navideznega združevanja denarnih sredstev se morajo poročati kot podpostavka ‚od tega‘ postavke ‚vloge čez noč‘.
Notional cash pool deposits must be reported as an “of which” position of “overnight deposits”.
Posojila v okviru navideznega združevanja denarnih sredstev se morajo, kjer je to potrebno, obravnavati kot ‚posojila revolving in prekoračitve stanj na računih‘ in ‚posojila z zapadlostjo do vključno enega leta‘ ter se morajo poročati kot podpostavka ‚od tega‘ postavke ‚posojila‘.
Notional cash pool loans must be treated, where applicable, as “revolving loans and overdrafts” and “loans with maturity up to and including one year”, and must be reported as an “of which” position of “loans”.
Posojila, ki se odobrijo udeležencem združevanja, vendar niso pogodbeno zajeta v združevanju denarnih sredstev, se ne smejo vključiti v poročanje v tabeli 5.“;
Loans not contractually covered by the cash pool arrangement but which are granted to pool participants must not be included in the reporting of Table 5.’;
tabela 3a se nadomesti z naslednjim:
Table 3a is replaced by the following:
„Tabela 3a
‘Table 3a
Listinjenje in drugi prenosi posojil: postavke, za katere se zahtevajo mesečni popravki tokov
Securitisations and other loan transfers: items for which monthly flow adjustments are required
† NCB morajo popravke v zvezi s četrtletnimi zahtevami iz tabele 5 v Prilogi I k Uredbi ECB/2013/33 za prilagoditve posojil gospodinjstvom po namenu poročati mesečno, kadar so na voljo.
† NCBs to report, where available, adjustments relating to the quarterly requirements of Table 5 of Annex I of Regulation ECB/2013/33 for adjusting loans to households by purpose on a monthly basis.
POSTAVKE BILANCE STANJA
BALANCE SHEET ITEMS
A. Domači
A. Domestic
B. Euroobmočje razen domači
B. Euro area other than domestic
C. Tujina
C. Rest of the world
MFI
General government (S.13)
Drugi rezidenčni sektorji
Other resident sectors
Skupaj
Total
Ostali sektor država (S.1312 + S.1313 + S.1314)
Other gen.gov't (S.1312+S.1313+S.1314)
Investicijski skladi razen SDT (S.124)
Non-MMF investment funds (S.124)
Drugi finančni posredniki + izvajalci pomožnih finančnih dejavnosti + lastne finančne institucije in posojilodajalci (S.125 + S.126 + S.127)
Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)
Zavarovalne družbe (S.128)
Insurance corporations (S.128)
Pokojninski skladi (S.129)
Pension funds (S.129)
Nefinančne družbe (S.11)
Non-financial corporations (S.11)
Gospodinjstva + nepridobitne institucije, ki opravljajo storitve za gospodinjstva (S.14 + S.15)
Households + non-profit institutions serving households (S.14+S.15)
Ostali sektor država (S.1312 + S.1313 + S.1314)
Other gen. gov't (S.1312+S.1313+S.1314)
Posojila za potrošnjo
Credit for consumption
Posojila za nakup hiše
Lending for house purchase
Ostala posojila
Other lending
IL/PP
SP/P
Neporavnani zneski olistinjenih posojil, katerih pripoznanje ni odpravljeno
Outstanding amounts of securitised loans not derecognised
od tega olistinjena preko DPFS v euroobmočju
of which securitised through a euro area FVC
Olistinjena posojila, katerih pripoznanje je odpravljeno, pri katerih MFI deluje kot serviser
Loans securitised and derecognised for which the MFI acts as servicer
Neporavnani zneski
Outstanding amounts
tabela 4 se nadomesti z naslednjim:
‘Table 4
Listinjenje in drugi prenosi posojil: posojila, katerih pripoznanje je odpravljeno v bilanci stanja MFI
Securitisations and other loan transfers: loans derecognised from the MFI balance sheet
Zahteve za mesečne podatke.
Monthly data requirements.
Zahteve za četrtletne podatke.
Quarterly data requirements.
Zahteve za podatke, ki se zagotovijo četrtletno in/ali mesečno, kadar so na voljo.
Data requirements to be provided on a quarterly basis, and/or a monthly basis where available.
Ne-MFI
Non-MFIs
Ostali sektor država (S.1312 + S.1313 + S.1314)
Other general government (S.1312+S.1313+S.1314)
Posojila, katerih pripoznanje odpravijo MFI
Loans derecognised by MFIs
Namen posojila
Loan purpose
M / Q
Financial transactions, excluding the impact of loan transfers
nad 5 leti Q Q
The following Table 5 is added:
doda se naslednja tabela 5:
‘Table 5
„Tabela 5 Navidezno združevanje denarnih sredstev: neporavnani zneski in popravki tokov
Notional cash pooling: outstanding amounts and flow adjustments
OBVEZNOSTI
Overnight deposits
od tega: postavke v okviru navideznega združevanja denarnih sredstev
9.1e Euro
9.1x Tuje valute
of which: Notional cash pool positions
SREDSTVA
9.1x Foreign currencies
Posojila
ASSETS
Tuje valute
Loans
v delu 3 se drugi stavek prvega odstavka nadomesti z naslednjim:
Euro
„NCB morajo ECB poročati podatke o neporavnanih zneskih v skladu s sistemom, določenim v Prilogi I k Uredbi (EU) št. 1074/2013 (ECB/2013/39), in o popravkih tokov v skladu s tabelo 1 spodaj.“;
Foreign currencies
del 4 se spremeni:
in Part 3, the second sentence of the first paragraph is replaced by the following:
tabela 1 se nadomesti z naslednjim:
‘NCBs must report to the ECB data on outstanding amounts in accordance with the scheme laid down in Annex I to Regulation (EU) No 1074/2013 (ECB/2013/39), and flow adjustments in accordance with Table 1 below.’;
„Tabela 1
Part 4 is amended as follows:
Podatki ECB/NCB
Table 1 is replaced by the following:
Domači
‘Table 1
Euroobmočje razen domači
ECB/NCBs' data
Tujina
Domestic
Gotovina v obtoku
Euro area other than domestic
od tega: bankovci
Rest of the world
Eurobankovci
Currency in circulation
Bankovci v nacionalnih denominacijah
of which: banknotes
od tega: kovanci
Euro banknotes
Kovanci, denominirani v eurih
National denomination banknotes
Kovanci v nacionalnih denominacijah
of which: coins
Izdani dolžniški vrednostni papirji
Coins denominated in euro
Do 1 leta
Coins in national denominations
Kapital in rezerve
Debt securities issued
od tega: lastniški kapital
Up to 1 year
od tega: dobiček ali izguba v obračunskem obdobju
Capital and reserves
od tega: prihodki in odhodki, pripoznani neposredno v kapitalu
of which: equity capital raised
od tega: sredstva iz dohodka, ki se ne razdeli delničarjem
of which: profit or loss accumulated in the accounting period
od tega: rezervacije
of which: income and expenses recognised directly in equity
Preostale obveznosti
of which: funds arising from income not distributed to shareholders
od tega: obračunane obresti na vloge
of which: provisions
od tega: tranzitne postavke
Remaining liabilities
od tega: aktivne časovne razmejitve
of which: accruals on deposits
od tega: izvedeni finančni instrumenti
of which: transit items
od tega: obveznosti znotraj Eurosistema, povezane z razdelitvijo eurobankovcev
of which: suspense items
Preostala sredstva
of which: financial derivatives
od tega: obračunane obresti na posojila
of which: intra-Eurosystem liabilities related to the allocation of euro banknotes
od tega: terjatve znotraj Eurosistema, povezane z razdelitvijo eurobankovcev
Remaining assets
tabela 2 se nadomesti z naslednjim:
of which: accruals on loans
„Tabela 2
of which: intra-Eurosystem claims related to the allocation of euro banknotes
Podatki drugih MFI
Table 2 is replaced by the following:
Vloge
‘Table 2
Protipostavka na strani obveznosti za posojila, katerih pripoznanje ni bilo odpravljeno
Other MFIs data
Nad 1 letom in do 2 let
Deposits
Imetja dolžniških vrednostnih papirjev
Counterpart liability to non-derecognised loans
od tega: imetja lastnih dolžniških vrednostnih papirjev
Over 1 and up to 2 years
Lastniški kapital
3 Debt securities held
od tega: imetja lastnega lastniškega kapitala
of which: own debt securities held
Delnice/enote investicijskih skladov
4 Equity
od tega: imetja lastnih delnic/enot SDT
of which: own equity held
del 13 se spremeni:
5 Investment funds shares/units
tabela 1 se črta;
of which: own MMF shares/units held
odstavek 1 se črta;
Part 13 is amended as follows:
v delu 15a se v prvem odstavku stavek „Od NCB se zlasti pričakuje, da po najboljših prizadevanjih poročajo pomožne vrste podatkov za zneske, ki presegajo 50 milijonov EUR, vendar samo, kadar so pomožne vrste podatkov večje od 1 % neporavnanih zneskov kazalnika, tj. mejna vrednost = maksimum (50 milijonov EUR, 1 % stanj).“ nadomesti z naslednjim:
Table 1 is deleted;
„NCB morajo zlasti po najboljših prizadevanjih poročati pomožne vrste podatkov za zneske, ki presegajo 50 milijonov EUR, vendar samo, kadar so pomožne vrste podatkov večje od 1 % neporavnanih zneskov kazalnika, tj. mejna vrednost = maksimum (50 milijonov EUR, 1 % stanj).“;
paragraph 1 is deleted;
v delu 16 se črta oddelek 3;
in Part 15a, in the first paragraph the sentence ‘In particular, NCBs are expected to report ancillary series on a best efforts basis for amounts exceeding EUR 50 million, but only when the ancillary series are larger than 1 % of the outstanding amounts of the indicator, i.e. threshold = max (EUR 50 million, 1 % of stocks).’ is replaced by the following:
v delu 18 se črta tabela 3;
‘In particular, NCBs must report ancillary series on a best efforts basis for amounts exceeding EUR 50 million, but only when the ancillary series are larger than 1 % of the outstanding amounts of the indicator, i.e. threshold = max (EUR 50 million, 1 % of stocks).’;
Priloga III se spremeni:
in Part 16, Section 3 is deleted;
del 1 se nadomesti z naslednjim:
in Part 18, Table 3 is deleted;
„DEL 1
Annex III is amended as follows:
Uvod
Part 1 is replaced by the following:
Evropska centralna banka (ECB) ima z nacionalnimi centralnimi bankami (NCB) Evropskega sistema centralnih bank (ESCB), z NCB držav pristopnic in z nekaterimi nacionalnimi statističnimi uradi v Uniji posebne ureditve za izmenjavo podatkov.
‘PART 1
Za izmenjavo podatkov se uporabljajo standardizirana sporočila, neodvisna od platforme (SDMX), ki vsebujejo podatke (številčne vrednosti) in/ali atribute (metapodatke za obrazložitev izmenjanih podatkov).
Introduction
Za izmenjavo statističnih sporočil morajo biti podatki strukturirani v skladu z natančnimi opredelitvami strukture podatkov (data structure definitions – DSD), katerih pripadajoči statistični koncepti in šifranti omogočajo, da se njihova vsebina opiše pravilno in nedvoumno.
The European Central Bank (ECB) has special data exchange arrangements with the national central banks (NCBs) of the European System of Central Banks (ESCB), the accession country NCBs and some Union national statistical institutes (NSIs).
Zbir DSD, pripadajočih konceptov in šifrantov se imenuje „strukturne opredelitve“.
The data exchanges use standardised platform-independent messages (SDMX), including data (numeric values) and/or attributes (metadata explaining the exchanged data).
Strukturne opredelitve ECB zagotavljajo seznam DSD, pripadajočih statističnih konceptov in šifrantov, ki jih je pripravila ECB in se uporabljajo pri izmenjavah statističnih podatkov SDMX.
In order to exchange statistical messages, the data need to be structured in accordance with precise data structure definitions (DSDs), whose attached statistical concepts and code lists allow their content to be described adequately and unambiguously.
Opredelitve so shranjene v registru ESCB (ESCB Registry) in na spletni strani Evropske komisije CIRCABC ter so dostopne članom elektronske oziroma računalniške izmenjave podatkov ( Electronic Data Interchange – EDI) in interesne skupine za statistiko (Statistics interest group) (vključno s člani delovne skupine za upravljanje statističnih informacij (Working Group of Statistical Information Management – WGSIM)).
The collection of DSDs, associated concepts and code lists is known as “structural definitions”.
Lokalna kopija je običajno shranjena pri NCB.
The ECB structural definitions provide the list of DSDs, associated concepts and code lists devised by the ECB and used in its SDMX statistical data exchanges.
V nasprotnem primeru se mora predstavnik ustreznega poslovnega področja pri NCB obrniti na svojega člana WGSIM.
The definitions are stored in the ESCB Registry as well as on the European Commission website CIRCABC and are accessible by the members of the Electronic Data Interchange (EDI) and the Statistics Interest Group (including the members of the Working Group on Statistical Information Management (WGSIM)).
Del 2 navaja DSD ECB in s tem povezane tokove podatkov/nize podatkov, ki jih uporablja ESCB v okviru denarne in finančne statistike.
A local copy is usually stored with each NCB.
Za več podrobnosti o DSD, vključno s posebnimi dimenzijami ključev podatkov, njihovim formatom in pripadajočimi šifranti, ter atributi, ki opisujejo podatke, njihovim formatom in njihovo ravnjo dodajanja glej register ESCB.
If this is not the case, the NCBs' relevant business area should contact their WGSIM member.
del 2 se nadomesti z naslednjim:
Part 2 lists the ECB DSDs and related data flows/data sets in use by the ESCB in the context of monetary and financial statistics.
„DEL 2
For more details on the DSDs including the specific dimensions of the series keys, their format and associated code lists, as well as the attributes that describe the data, their format and attachment level, please refer to the ESCB Registry.
DSD in tokovi podatkov/nizi podatkov
Part 2 is replaced by the following:
Pri izmenjanih sporočilih SDMX se lahko statistični koncepti uporabijo bodisi kot dimenzije (pri sestavljanju ‚ključev‘, ki identificirajo časovno vrsto) bodisi kot atributi (ki zagotavljajo informacije o podatkih).
‘PART 2
Kodirane dimenzije in atributi črpajo svoje vrednosti iz vnaprej opredeljenih šifrantov.
DSDs and data flows/datasets
DSD opredeljujejo strukturo izmenjanih ključev podatkov glede na koncepte in pripadajoče šifrante.
In the SDMX messages exchanged, statistical concepts can be used either as dimensions (in composing the “keys” identifying the time series) or as attributes (providing information about the data).
Poleg tega opredeljujejo njihovo razmerje z ustreznimi atributi.
Coded dimensions and attributes take their values from predefined code lists.
Enaka struktura se lahko uporabi za več tokov podatkov, ki se razlikujejo po informacijah toka podatkov/niza podatkov.
The DSDs define the structure of the exchanged series keys, in terms of concepts and associated code lists.
V kontekstu denarne in finančne statistike je ECB opredelila 12 DSD, ki se trenutno uporabljajo za izmenjavo statističnih podatkov z ESCB in drugimi mednarodnimi organizacijami.
In addition, they define their relationship with the relevant attributes.
Za večino teh DSD se izmenja en niz podatkov, ki uporablja to strukturo, kar ima za posledico, da sta identifikator DSD in s tem povezan identifikator nizov podatkov (DSI), uporabljen v podatkovnem sporočilu SDMX, enaka.
The same structure can be used for several data flows, which are differentiated by the data flow/dataset information.
Za namene obravnave, rokov in/ali odgovornosti sta bila v kontekstu izmenjave opredeljena dva niza podatkov, ki uporabljata DSD ‚ECB_BSI1‘, ‚ECB_SSI1‘ in ‚ECB_ICPF1‘, ter se razlikujeta na ravni DSI.
In the context of monetary and financial statistics, the ECB has defined 12 DSDs currently used for the exchange of statistics with the ESCB and other international organisations.
Uporabljajo se naslednje značilnosti tokov podatkov:
For the majority of those DSDs, one data set using that structure is exchanged and as a consequence the DSD identifier and the associated data set identifier (DSI) used in the SDMX data messages are the same.
postavke bilance stanja (BSI), identifikator DSD in DSI ‚ECB_BSI1‘,
For treatment, timeliness and/or responsibility purposes, two datasets have been defined in the exchange context using the “ECB_BSI1”, “ECB_SSI1” and “ECB_ICPF1” DSDs, and are distinguished at the DSI level.
postavke bilance stanja v kontekstu Modre knjige (Blue Book) (BSP), identifikator DSD ‚ECB_BSI1‘ in DSI ‚ECB_BSP‘,
The following data flows characteristics are in production:
bančni strukturni finančni kazalniki (SSI), identifikator DSD in DSI ‚ECB_SSI1‘,
balance sheet items (BSI), DSD identifier and DSI “ECB_BSI1”,
bančni strukturni finančni kazalniki v kontekstu Modre knjige (SSP), identifikator DSD ‚ECB_SS1‘ in DSI ‚ECB_SSP‘,
balance sheet items in the context of the Blue Book (BSP), DSD identifier “ECB_BSI1” and DSI “ECB_BSP”,
obrestne mere MFI (MIR), identifikator DSD in DSI ‚ECB_MIR1‘,
banking structural financial indicators (SSI), DSD identifier and DSI “ECB_SSI1”,
drugi finančni posredniki (OFI), identifikator DSD in DSI ‚ECB_OFI1‘,
banking structural financial indicators in the context of the Blue Book (SSP), DSD identifier “ECB_SS1” and DSI “ECB_SSP”,
izdaje vrednostnih papirjev (SEC), identifikator DSD in DSI ‚ECB_SEC1‘,
MFI interest rates (MIR), DSD identifier and DSI “ECB_MIR1”,
plačilni in poravnalni sistemi (PSS), identifikator DSD in DSI ‚ECB_PSS1‘,
other financial intermediaries (OFI), DSD identifier and DSI “ECB_OFI1”,
investicijski skladi (IVF), identifikator DSD in DSI ‚ECB_IVF1‘,
securities issues (SEC), DSD identifier and DSI “ECB_SEC1”,
družbe, ki se ukvarjajo s prenosom finančnih sredstev (FVC), identifikator DSD in DSI ‚ECB_FVC1‘,
payment and settlement systems (PSS), DSD identifier and DSI “ECB_PSS1”,
konsolidirani bančni podatki (CBD2), identifikator DSD in DSI ‚ECB_CBD2‘,
investment funds (IVF), DSD identifier and DSI “ECB_IVF1”,
mednarodna konsolidirana bančna statistika (CBS), identifikator DSD in DSI ‚BIS_CBS‘,
financial vehicle corporations (FVC), DSD identifier and DSI “ECB_FVC1”,
sredstva in obveznosti zavarovalnih družb (ICB), identifikator DSD ‚ECB_ICPF1‘ in DSI ‚ECB_ICB‘,
consolidated banking data (CBD2), DSD identifier and DSI “ECB_CBD2”,
poslovanje zavarovalnih družb (premije, odškodninski zahtevki, provizije) (ICO), identifikator DSD in DSI ‚ECB_ICO1‘,
international consolidated banking statistics (CBS), DSD identifier and DSI “BIS_CBS”,
sredstva in obveznosti pokojninskih skladov (PFB), identifikator DSD ‚ECB_ICPF1‘ in DSI ‚ECB_PFB‘.“;
insurance corporations' assets and liabilities (ICB), DSD identifier “ECB_ICPF1” and DSI “ECB_ICB”,
dela 3 in 4 se črtata;
insurance corporations' operations (premiums, claims, commissions) (ICO), DSD identifier and DSI “ECB_ICO1”,
v Prilogi IV se drugi stavek v oddelku 2 dela 3 nadomesti z naslednjim:
pension funds' assets and liabilities (PFB), DSD identifier “ECB_ICPF1” and DSI “ECB_PFB”.’;
„NCB morajo izpolniti zahteve na podlagi podatkov, ki jih poročajo MFI.“;
Parts 3 and 4 are deleted;
v glosarju se dodajo naslednji vnosi:
in Annex IV, the second sentence in Section 2 of Part 3 is replaced by the following:
„Kapital in rezerve vključuje naslednje podpostavke:
‘NCBs must fulfil the requirements on the basis of data reported by MFIs.’;
Lastniški kapital vključuje vsa sredstva, ki jih prispevajo lastniki, od začetnega prispevka do vseh naknadnih izdaj oblik lastništva, in odraža celotni znesek kapitala.
in the Glossary, the following entries are added:
Dobiček ali izguba v obračunskem obdobju obsega vse dobičke in izgube v tekočem obračunskem obdobju, kakor se beležijo v poslovnem izidu, ki se še niso prenesli v zadržani dobiček.
‘Capital and reserves sub-items are as follows:
Prihodki in odhodki, pripoznani neposredno v kapitalu, obsegajo protipostavko neto prevrednotenj sredstev in obveznosti, ki se v skladu z računovodskim okvirom beležijo neposredno v lastniškem kapitalu in ne v izkazu poslovnega izida.
Equity capital raised includes all funds contributed by the owners, from the initial contribution to any subsequent issuance of forms of ownership and reflects the full amount of capital raised.
Sredstva iz dohodka, ki se ne razdeli delničarjem, vključujejo rezerve in druga sredstva (npr. preneseni dobiček ali izguba po koncu obračunskega obdobja in pred sprejetjem odločitve o razdelitvi dividend ali razporeditvi v rezerve), ki se ne razdelijo delničarjem.
Profit or loss accumulated in the accounting period consists of all profits and losses of the current accounting period as recorded in the profit and loss statement that have not yet been transferred to retained earnings.
Posebne in splošne rezervacije za posojila, vrednostne papirje in druge vrste sredstev.
Income and expenses recognised directly in equity comprises the counterpart to the net revaluations of assets and liabilities which are recorded directly in equity and not in the statement of profit and loss according to the accounting framework.
Te rezervacije bi morale obsegati vse popravke za oslabitve in izgube iz posojil, kolikor niso izravnane v kategoriji sredstev, na katero se nanašajo, v statistični bilanci stanja.
Funds arising from income not distributed to shareholders includes reserves and other funds (e.g. profit or loss brought forward after the end of the accounting period and before a decision on the distribution of dividends or appropriation as reserves has been made) not distributed to shareholders.
Imetja lastnih vrednostnih papirjev MFI obsegajo vrednostne papirje, ki jih je ob izdaji kupil drug vlagatelj in nato odkupil prvotni izdajatelj, ter vrednostne papirje, ki jih je imetnik dejansko izdal in zadržal ob izdaji.
Specific and general provisions against loans, securities and other types of assets.
Zbrati je treba vsa lastna imetja, in sicer:
Such provisions should comprise all allowances for impairments and loan losses to the extent they are not netted from the asset category to which they refer in the statistical balance sheet.
imetja lastnih dolžniških vrednostnih papirjev,
Holdings of own securities by MFIs comprise securities which were purchased by another investor at issue and then re-purchased by the original issuer, as well as securities effectively issued and retained by the holder at issuance.
imetja lastnega lastniškega kapitala,
All types of own holdings should be collected, namely:
imetja lastnih delnic/enot SDT.
own debt securities held;
Neto vrednost je izravnalna postavka bilance stanja (B.90) (ESR 2010, odstavek 7.02).
own equity held;
Stanja sredstev in obveznosti, ki so prikazana v bilanci stanja, se vrednotijo v ustreznih cenah, ki so običajno tržne cene, veljavne na dan, na katerega se bilanca stanja nanaša.
own MMF shares/units held.
Pri pokojninski shemi z zagotovljenimi prejemki pa se raven pokojninskih prejemkov, obljubljenih zaposlenim, ki sodelujejo v shemi, določi po vnaprej dogovorjeni formuli.
Net worth is the balancing item of a balance sheet (B.90) (ESA 2010, paragraph 7.02).
Obveznost pokojninske sheme z zagotovljenimi prejemki je enaka sedanji vrednosti obljubljenih prejemkov, zato se lahko v pokojninski shemi z zagotovljenimi prejemki neto vrednost razlikuje od nič.
The stock of the assets and liabilities recorded in the balance sheet are valued at the appropriate prices, which are usually the market prices prevailing on the date to which the balance sheet relates.
Pri shemi z določenimi prispevki so izplačani prejemki odvisni od donosnosti sredstev, ki jih pridobi pokojninska shema.
In a defined benefit pension scheme, however, the level of pension benefits promised to participating employees is determined by a formula agreed in advance.
Obveznost sheme z določenimi prispevki je tekoča tržna vrednost sredstev sklada.
The liability of a defined benefit pension scheme is equal to the present value of the promised benefits, and therefore in a defined benefit pension scheme net worth can be different from zero.
Neto vrednost sklada je vedno enaka nič.