natgillin/translations-raw huggingface dataset:
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDING 31 DECEMBER 2007 NOTE NUMBER Interest income on foreign reserve assets Interest income arising from the allocation of euro banknotes within the Eurosystem Other interest income Interest income Remuneration of NCBs » claims in respect of foreign reserves transferred Other interest expense Interest expense Net interest income Realised gains / losses arising from financial operations Write-downs on financial assets and positions Transfer to / from provisions for foreign exchange rate and price risks Net result of financial operations , write-downs and risk provisions Net expense from fees and commissions Income from equity shares and participating interests Other income Total net income Staff costs Administrative expenses Depreciation of tangible fixed assets Banknote production services Profit for the year Frankfurt am Main , 26 February 2008 EUROPEAN CENTRAL BANK Jean-Claude Trichet President 31 29 30 26 23 2007 Euros 1,354,887,368 2,004,355,782 4,380,066,479 7,739,309,629 2006 Euros 1,318,243,236 1,318,852,000 2,761,697,060 5,398,792,296
POJASNILA Obrestni prihodki od deviznih rezerv Obrestni prihodki iz razdelitve eurobankovcev znotraj Eurosistema Drugi obrestni prihodki Obrestni prihodki Obrestovanje terjatev NCB v zvezi s prenesenimi deviznimi rezervami Drugi obrestni odhodki Obrestni odhodki Neto obrestni prihodki Realizirani prihodki / odhodki iz finančnih sredstev Zmanjšanje knjigovodske vrednosti finančnih sredstev in pozicij Prenos v / črpanje rezervacij za tečajna in cenovna tveganja Neto rezultat finančnih sredstev , zmanjšanja knjigovodske vrednosti in rezervacij za tveganja Neto odhodki iz provizij Prihodek iz lastniških vrednostnih papirjev in udeležb v drugih družbah Drugi prihodki Skupaj neto prihodki Stroški dela Upravni stroški Amortizacija opredmetenih osnovnih sredstev Storitve tiskanja bankovcev Presežek prihodkov nad odhodki tekočega leta Frankfurt na Majni , 26 . februar 2008 EVROPSKA CENTRALNA BANKA Jean-Claude Trichet Predsednik 31 29 30 26 23 2007 EUR 1.354.887.368 2.004.355.782 4.380.066.479 7.739.309.629 2006 EUR 1.318.243.236 1.318.852.000 2.761.697.060 5.398.792.296
( 1,356,536,045 ) ( 965,331,593 ) ( 3,962,006,944 ) ( 2,461,625,254 ) ( 5,318,542,989 ) ( 3,426,956,847 ) 2,420,766,640 1,971,835,449
( 1.356.536.045 ) ( 965.331.593 ) ( 3.962.006.944 ) ( 2.461.625.254 ) ( 5.318.542.989 ) ( 3.426.956.847 ) 2.420.766.640 1.971.835.449
778,547,213 475,380,708 ( 718,467,508 ) ( 1,379,351,719 )
778.547.213 ( 2.534.252.814 ) 475.380.708 ( 718.467.508 )
25 ( 2,534,252,814 ) ( 286,416,109 ) ( 2,042,121,710 ) ( 1,622,438,519 ) ( 621,691 ) ( 546,480 )
( 286.416.109 ) ( 1.379.351.719 ) ( 2.042.121.710 ) ( 1.622.438.519 ) ( 621.691 ) ( 546.480 )
920,730 6,345,668 385,289,637 ( 168,870,244 ) ( 184,589,229 ) ( 26,478,405 ) ( 5,351,759 ) 0
920.730 6.345.668 385.289.637 ( 168.870.244 ) ( 184.589.229 ) ( 26.478.405 ) ( 5.351.759 ) 0
911,866 11,407,583 361,169,899 ( 160,847,043 ) ( 166,426,595 ) ( 29,162,141 ) ( 4,734,120 ) 0
911.866 11.407.583 361.169.899 ( 160.847.043 ) ( 166.426.595 ) ( 29.162.141 ) ( 4.734.120 ) 0
ACCOUNTING POLICIES 1 FORM AND PRESENTATION OF THE FINANCIAL STATEMENTS The financial statements of the European Central Bank ( ECB ) have been designed to present fairly the financial position of the ECB and the results of its operations .
RAČUNOVODSKE USMERITVE 1 OBLIKA IN PREDSTAVITEV RAČUNOVODSKIH IZKAZOV Namen računovodskih izkazov Evropske centralne banke ( ECB ) je , da pošteno prikažejo finančno stanje ECB in rezultate njenega poslovanja .
RECOGNITION OF ASSETS AND LIABILITIES An asset or liability is only recognised in the Balance Sheet when it is probable that any associated future economic benefit will flow to or from the ECB , substantially all of the associated risks and rewards have been transferred to the ECB , and the cost or value of the asset or the amount of the obligation can be measured reliably .
PRIZNAVANJE SREDSTEV IN OBVEZNOSTI Sredstva ali obveznosti se priznajo v bilanci stanja samo , če je verjetno , da bo katera koli prihodnja ekonomska korist v zvezi s postavko sredstev ali obveznosti pritekala k ECB ali od nje odtekala , če so vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo v največji meri prenesene na ECB ter če je mogoče nabavno ceno ali vrednost sredstev ali znesek obveznosti zanesljivo izmeriti .
BASIS OF ACCOUNTING The accounts have been prepared on a historical cost basis , modified to include market valuation of marketable securities , gold and all other onbalance-sheet and off-balance-sheet assets and liabilities denominated in foreign currency .
RAČUNOVODSKA IZHODIŠČA Ti računovodski izkazi so bili pripravljeni na podlagi načela izvirne vrednosti z upoštevanjem tržne vrednosti tržnih vrednostnih papirjev , zlata ter vseh drugih bilančnih in zabilančnih sredstev in obveznosti v tuji valuti .
With effect from 1 January 2007 , the basis for recording foreign exchange transactions , financial instruments denominated in foreign currency and related accruals in the accounts of Eurosystem central banks has changed .
Z začetkom veljavnosti od 1 . januarja 2007 se je podlaga za evidentiranje deviznih transakcij , finančnih instrumentov v tuji valuti in pripadajočih časovnih razmejitev v knjigah centralnih bank Eurosistema spremenila .
Early application was permitted , and the ECB introduced the change as at 1 October 2006 , with the following effects .
Ker je bila dovoljena predčasna uporaba , je ECB spremembo uvedla na dan 1 . oktobra 2006 z naslednjimi Sredstva in obveznosti v tuji valuti se preračunajo v eure po deviznem tečaju , ki je veljal na datum bilance stanja .
With the exception of securities , transactions are now recorded in off-balance-sheet accounts on the trade date .
Prihodki in odhodki se preračunajo v eure po deviznem tečaju , ki je veljal na datum evidentiranja .
At settlement date the off-balance-sheet entries are reversed and transactions are booked on-balancesheet . Purchases and sales of foreign currency affect the net foreign currency position on the trade date , rather than on the spot settlement date as was the case hitherto , and realised results arising from sales are also calculated on the trade date .
Prevrednotenje sredstev in obveznosti v tuji valuti , vključno z bilančnimi in zabilančnimi instrumenti , se izvaja po posameznih valutah . Pri sredstvih in obveznostih v tuji valuti se prevrednotenje zaradi spremembe tržne cene izvaja ločeno od prevrednotenja zaradi spremembe deviznega tečaja .
Accrued interest , premiums and discounts related to financial instruments denominated in foreign currency are calculated and recorded daily , and the foreign currency position is also affected daily by these accruals instead of changing only when interest cash flows actually occur , as was the case previously .
Pri zlatu se razlike zaradi spremembe cene in razlike zaradi spremembe tečaja ne obravnavajo ločeno , temveč se upošteva eno samo vrednotenje zlata , ki temelji na ceni za unčo zlata v eurih . Za leto , ki se je končalo 31 .
GOLD AND FOREIGN CURRENCY ASSETS AND LIABILITIES Assets and liabilities denominated in foreign currency are converted into euro at the exchange rate prevailing on the Balance Sheet date .
Z izjemo vrednostnih papirjev se transakcije sedaj evidentirajo na zabilančnih računih na datum sklenitve posla .
Income and expenses are converted at the exchange rate prevailing on the recording date .
Na datum poravnave se zabilančne knjižbe stornirajo , transakcije pa se knjižijo v bilanco stanja .
The revaluation of foreign exchange assets and liabilities , including on-balance-sheet and offbalance-sheet instruments , is performed on a currency-by-currency basis .
Nakupi in prodaje tujih valut tako spremenijo neto valutno pozicijo na datum sklenitve posla in ne na datum promptne poravnave kot doslej , realizirani rezultati , ki izhajajo iz prodaj , pa se ravno tako izračunajo na datum sklenitve posla .
Revaluation to the market price for assets and liabilities denominated in foreign currency is treated separately from the exchange rate revaluation .
Natečene obresti , premije in diskonti v zvezi s finančnimi instrumenti v tuji valuti se izračunajo in evidentirajo dnevno , tako da pride do spremembe valutne pozicije zaradi teh časovnih razmejitev dnevno in ne šele ob dejanskem nastanku denarnih tokov v zvezi z obrestmi kot prej .
Gold is valued at the market price prevailing at the year-end .
ZLATO TER SREDSTVA IN OBVEZNOSTI V TUJI VALUTI 1
No distinction is made between the price and currency revaluation differences for gold . Instead , a single gold valuation is accounted for on the basis of the price in euro per fine ounce of gold , which , for the year ending 31 December 2007 , was derived from 1 The detailed accounting policies of the ECB were laid down in Decision ECB / 2002/11 , OJ L 58 , 3.3.2003 , p. 38 , as amended .
Računovodske usmeritve ECB so podrobno opredeljene v Sklepu ECB / 2002/11 , UL L 58 , 3 . 3 .
These policies are consistent with the provisions of Article 26.4 of the Statute of the ESCB , which require a harmonised approach to the rules governing the accounting and financial reporting of Eurosystem operations . 2
Te usmeritve so skladne z določbami člena 26.4 Statuta ESCB , ki zahtevajo usklajen pristop k pravilom , ki urejajo računovodenje in finančno poročanje operacij Eurosistema .
ECB Annual Report 2007 213
ECB Letno poročilo 2007
the exchange rate of the euro against the US dollar on 31 December 2007 .
čena na podlagi tečaja EUR / USD na dan 31 . decembra 2007 .
SECURITIES All marketable securities and similar assets are valued either at the mid-market prices or on the basis of the relevant yield curve prevailing at the Balance Sheet date on a security-by-security basis .
VREDNOSTNI PAPIRJI Vsi tržni vrednostni papirji in podobna sredstva se vrednotijo bodisi po srednjih tržnih cenah bodisi na podlagi ustrezne krivulje donosnosti na datum bilance stanja , in sicer vsak vrednostni papir posebej .
For the year ending 31 December 2007 , mid-market prices on 28 December 2007 were used .
decembra 2007 , so bile uporabljene srednje tržne cene , ki so veljale na dan 28 . decembra 2007 .
Non-marketable securities are valued at cost , while illiquid equity shares are valued at cost subject to impairment .
Netržni vrednostni papirji se vrednotijo po nabavni vrednosti , nelikvidni lastniški vrednostni papirji pa se vrednotijo po nabavni vrednosti ob upoštevanju oslabitve .
In 2007 the ECB did not receive any collateral in the form of cash over the maturity of such transactions .
V letu 2007 ECB ni prejela nobenega zavarovanja v obliki gotovine za obdobje trajanja takšnih transakcij .
OFF-BALANCE-SHEET INSTRUMENTS Currency instruments , namely foreign exchange forward transactions , forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date , are included in the net foreign currency position for the purpose of calculating foreign exchange gains and losses . Interest rate instruments are revalued on an itemby-item basis .
ZABILANČNI INSTRUMENTI Instrumenti v tuji valuti , tj . terminske transakcije v tuji valuti , terminski deli valutnih zamenjav in drugi valutni instrumenti , ki vključujejo prihodnjo zamenjavo ene valute za drugo , se vključijo v neto valutno pozicijo zaradi izračuna pozitivnih in negativnih tečajnih razlik .
Daily changes in the variation margin of open interest rate futures contracts are recorded in the Profit and Loss Account .
Obrestni instrumenti se prevrednotijo za vsako postavko posebej . Dnevne spremembe gibljivih
214 ECB Annual Report 2007
ECB Letno poročilo 2007
accepted valuation methods using observable market prices and rates and the discount factors from the settlement dates to the valuation date .
kritij nedospelih terminskih pogodb na obrestno mero se evidentirajo v izkazu poslovnega izida .
Intra-ESCB balances of non-euro area NCBs with the ECB , arising from their participation in TARGET / TARGET2 , 3 are disclosed under « Liabilities to non-euro area residents denominated in euro » .
Vrednotenje terminskih transakcij z vrednostnimi papirji in obrestnih zamenjav temelji na splošno sprejeti metodi vrednotenja z uporabo tržnih cen in diskontnih faktorjev od datuma poravnave do datuma vrednotenja .
These transactions are processed primarily via TARGET / TARGET2 -- the TransEuropean Automated Real-time Gross settlement Express Transfer system ( see Chapter 2 ) -- and give rise to bilateral balances in accounts held between those EU central banks connected to TARGET / TARGET2 .
Zaradi teh transakcij , ki se obdelajo predvsem prek sistema TARGET / TARGET2 -- transevropskega sistema bruto poravnave v realnem času ( glej poglavje 2 ) --, nastanejo dvostranski saldi na računih med tistimi centralnimi bankami EU , ki so povezane v TARGET / TARGET2 .
These bilateral balances are then assigned to the ECB on a daily basis , leaving each NCB with a single net bilateral position vis-à-vis the ECB only .
Ti dvostranski saldi se dnevno dodelijo ECB , posamezni nacionalni centralni banki pa ostane samo ena neto dvostranska pozicija do ECB .
This position in the books of the ECB represents the net claim or liability of each NCB against the rest of the ESCB .
Ta pozicija v knjigah ECB predstavlja neto terjatev ali obveznost vsake nacionalne centralne banke do ostalega ESCB .
Intra-Eurosystem balances arising from the allocation of euro banknotes within the Eurosystem are included as a single net asset under « Claims related to the allocation of euro banknotes within the Eurosystem » ( see « Banknotes in circulation » in the notes on accounting policies ) .
Stanja znotraj Eurosistema , ki izhajajo iz razdelitve eurobankovcev znotraj Eurosistema , se vključijo kot eno neto sredstvo v postavko „terjatve v zvezi z razdelitvijo eurobankovcev znotraj Eurosistema » ( glej „Bankovci v obtoku » v pojasnilih k računovodskim usmeritvam ) .
Fixed assets , with the exception of land , are valued at cost less depreciation .
Stanja znotraj ESCB , ki jih imajo nacionalne centralne banke zunaj euroobmočja pri ECB in izhajajo iz njihovega sodelovanja v sistemu TARGET / TARGET2 3 , se razkrijejo pod „obveznosti do nerezidentov euroobmočja v eurih » .
Land is valued at cost .
OBRAVNAVA OSNOVNIH SREDSTEV Osnovna sredstva , razen zemljišč , se vrednotijo po amortizirani nabavni vrednosti .
Depreciation is calculated on a straight-line basis , beginning in the quarter after acquisition and continuing over the period for which the asset is expected to be available for use , as follows : Computers , related hardware and software , and motor vehicles Equipment , furniture and plant in building Fixed assets costing less than Euros 10,000
Amortizacija se obračunava linearno od četrtletja po nabavi do konca pričakovane dobe koristnosti sredstva , kakor sledi : Računalniki in strojna / programska oprema ter motorna vozila Oprema , pohištvo in tehnična infrastruktura Osnovna sredstva , ki stanejo manj kot 10.000 EUR
4 years 10 years Written off in the year of acquisition
4 leta 10 let Odpis v letu nabave
The depreciation period for capitalised building and refurbishment expenditure relating to the ECB 's existing premises has been reduced in order to ensure that these assets are completely written off before the ECB moves to its new premises .
Amortizacijska doba kapitaliziranih izdatkov za zgradbe in obnovo , povezanih z obstoječimi prostori ECB , se je skrajšala , da bi bil zagotovljen popoln odpis teh sredstev pred selitvijo ECB v novo stavbo .
THE ECB' S RETIREMENT PLAN AND OTHER POSTEMPLOYMENT BENEFITS The ECB operates a defined benefit scheme for its staff .
POKOJNINSKI NAČRT IN DRUGI POZAPOSLITVENI PREJEMKI ECB ECB za svoje zaposlene upravlja pokojninski načrt z določenimi prejemki .
BALANCE SHEET The liability recognised in the Balance Sheet in respect of the defined benefit plans is the present value of the defined benefit obligation at the Balance Sheet date , less the fair value of plan assets used to fund the obligation , adjusted for unrecognised actuarial gains or losses .
BILANCA STANJA Obveznost , ki se v zvezi z načrtom z določenimi prejemki prizna v bilanci stanja , je sedanja vrednost obveze za določene prejemke na datum bilance stanja , minus poštena vrednost sredstev načrta , s katerimi se ta obveza financira , prilagojena za nepriznane aktuarske dobičke ali izgube .
3 As at 31 December 2007 , the non-euro area NCBs participating in TARGET / TARGET2 were : Danmarks Nationalbank , Central Bank of Cyprus , Latvijas Banka , Lietuvos bankas , Central Bank of Malta and Bank of England .
3 Na dan 31 . decembra 2007 so naslednje centralne banke zunaj euroobmočja sodelovale v sistemu TARGET / TARGET2 : Danmarks Nationalbank , Central Bank of Cyprus , Latvijas Banka , Lietuvos bankas , Bank Ċentrali ta » Malta / Central Bank of Malta in Bank of England .
ECB Annual Report 2007 215
ECB Letno poročilo 2007
The present value of the defined benefit obligation is determined by discounting the estimated future cash flows , using interest rates of high-quality corporate bonds that are denominated in euro and have similar terms of maturity to the term of the related pension liability .
Sedanja vrednost obveze za določene prejemke se določi tako , da se ocenjeni prihodnji denarni tokovi diskontirajo z uporabo obrestnih mer visoko kakovostnih podjetniških obveznic , ki so denominirane v eurih in imajo podobno dospelost kot zadevna pokojninska obveznost .
PROFIT AND LOSS ACCOUNT The net amount charged to the Profit and Loss Account comprises : ( a ) the current service cost of the benefits accruing for the year ;
IZKAZ POSLOVNEGA IZIDA Neto znesek , ki bremeni izkaz poslovnega izida , obsega : ( a ) stroške sprotnega službovanja , ki izhajajo iz pripisanih prejemkov tekočemu poslovnemu letu ;
and ( d ) any actuarial gains and losses recognised in the Profit and Loss Account , using a « 10 % corridor » approach .
( d ) aktuarske dobičke in izgube , ki se priznajo v izkazu poslovnega izida , pri čemer se uporablja pristop z „10 % pasom » .
« 10 % CORRIDOR » APPROACH Net cumulative unrecognised actuarial gains and losses which exceed the greater of ( a ) 10 % of the present value of the defined benefit obligation and ( b ) 10 % of the fair value of plan assets , are to be amortised over the expected average remaining working lives of the participating employees .
PRISTOP Z „10 % PASOM » Neto kumulativni nepriznani aktuarski dobički in izgube , ki presegajo večjo od naslednjih velikosti , ( a ) 10 % sedanje vrednosti obveze za določene prejemke in ( b ) 10 % poštene vrednosti sredstev načrta , se amortizirajo preko pričakovane povprečne preostale delovne dobe sodelujočih zaposlenih .
PENSIONS OF EXECUTIVE BOARD MEMBERS AND OTHER POST-RETIREMENT OBLIGATIONS
POKOJNINE ČLANOV IZVRŠILNEGA ODBORA IN DRUGE OBVEZE PO UPOKOJITVI Za pokojnine članov Izvršilnega odbora ECB in rezervacije za invalidnine zaposlenih je vzpostavljen sistem financiranja brez skladov .
expected costs of these benefits are accrued over the Executive Board / staff members » terms of office / employment using an accounting approach similar to that of defined benefit pension plans .
čakovani stroški teh prejemkov se izračunajo na podlagi trajanja mandata / zaposlitve člana Izvršilnega odbora / zaposlenega z uporabo računovodskega pristopa , ki je podoben tistemu za pokojninske načrte z določenimi prejemki .
These obligations are valued annually by independent actuaries to establish the appropriate liability in the financial statements .
Te obveze letno vrednotijo neodvisni aktuarji z namenom , da bi se v računovodskih izkazih ustvarila ustrezna obveznost .
BANKNOTES IN CIRCULATION The ECB and the euro area NCBs , which together comprise the Eurosystem , issue euro banknotes .
BANKOVCI V OBTOKU ECB in nacionalne centralne banke euroobmočja , ki skupaj tvorijo Eurosistem , izdajajo eurobankovce 4 .
4 The total value of euro banknotes in circulation is allocated to the Eurosystem central banks on the last working day of each month in accordance with the banknote allocation key .
Skupna vrednost eurobankovcev v obtoku se centralnim bankam Eurosistema razdeli zadnji delovni dan v mesecu v skladu s ključem za razdelitev bankovcev 5 .
5 The ECB has been allocated a share of 8 % of the total value of euro banknotes in circulation , which is disclosed under the Balance Sheet liability item « Banknotes in circulation » .
ECB je bil dodeljen 8 % delež skupne vrednosti eurobankovcev v obtoku , ki se razkrije v pasivni postavki bilance stanja „bankovci v obtoku » .
The ECB 's share of the total euro banknote issue is backed by claims on the NCBs .
Delež ECB v skupni vrednosti izdaje bankovcev je krit s terjatvami do nacionalnih centralnih bank .
These claims , which bear interest , 6 are disclosed under the subitem « Intra-Eurosystem claims : claims related to the allocation of euro banknotes within the Eurosystem » ( see « Intra-ESCB balances / intra-Eurosystem balances » in the notes on accounting policies ) .
Te terjatve , ki se obrestujejo 6 , se razkrijejo v podpostavki „terjatve znotraj Eurosistema : terjatve v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema » ( glej „Stanja znotraj ESCB / Eurosistema » v pojasnilih k računovodskim usmeritvam ) .
Interest income on these claims is included within the item « Net interest income » .
Obrestni prihodki od teh terjatev se vključijo v postavko „neto obrestni prihodki » .
This income is due to the NCBs in the financial year in which it accrues , but is to be distributed on the second working day of the following year .
Ti prihodki pripadajo nacionalnim centralnim bankam v poslovnem letu , v katerem nastanejo , vendar se razdelijo drugi delovni dan naslednjega leta 7 .
7 It is distributed in full unless 4 5 Decision ECB / 2001/15 of 6 December 2001 on the issue of euro banknotes , OJ L 337 , 20.12.2001 , p. 52 , as amended .
Razdelijo se 4 Sklep ECB / 2001/15 z dne 6 . decembra 2001 o izdajanju eurobankovcev , UL L 337 , 20 .
« Banknote allocation key » means the percentages that result from taking into account the ECB 's share in the total euro banknote issue and applying the subscribed capital key to the NCBs » share in that total .
„Ključ za razdelitev bankovcev » pomeni odstotke , ki jih dobimo , če upoštevamo delež ECB v skupni izdaji eurobankovcev in uporabimo ključ za vpis kapitala pri določitvi deleža nacionalnih centralnih bank v skupni količini .
Decision ECB / 2001/16 of 6 December 2001 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002 , OJ L 337 , 20.12.2001 , p. 55 , as amended .
Sklep ECB / 2001/16 z dne 6 . decembra 2001 o razdelitvi denarnih prihodkov nacionalnih centralnih bank sodelujočih držav članic za poslovno leto 2002 , UL L 337 , 20 .
Decision ECB / 2005/11 of 17 November 2005 on the distribution of the income of the European Central Bank on euro banknotes in circulation to the national central banks of the participating Member States , OJ L 311 , 26.11.2005 , p. 41 .
Sklep ECB / 2005/11 z dne 17 . novembra 2005 o razdelitvi prihodka Evropske centralne banke iz naslova eurobankovcev v obtoku med nacionalne centralne banke sodelujočih držav članic , UL L 311 , 26 .
This Decision repealed Decision ECB / 2002/9 .
S tem sklepom je bil razveljavljen Sklep ECB / 2002/9 .
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ECB Letno poročilo 2007
the ECB 's net profit for the year is less than its income earned on euro banknotes in circulation and subject to any decisions by the Governing Council to make transfers to a provision for foreign exchange rate , interest rate and gold price risks and to charge costs incurred by the ECB in connection with the issue and handling of euro banknotes against this income .
v celoti , razen če je čisti dobiček ECB tekočega leta manjši od njenega prihodka iz eurobankovcev v obtoku , pa tudi ob upoštevanju morebitnih sklepov Sveta ECB o prenosu tega prihodka med rezervacije za tečajna tveganja , obrestna tveganja in cenovna tveganja pri zlatu oziroma sklepov o pokritju stroškov , ki jih je ECB imela v zvezi z izdajo in obdelavo eurobankovcev .