natgillin/translations-raw huggingface dataset:
The foreign currency position shall only change as a result of accruals denominated in foreign currency .
Nestandardizirane terminske pogodbe o obrestni meri se evidentirajo na datum sklenitve posla na zabilančne račune .
The forward position shall be valued in conjunction with the related spot position .
Znesek nadomestila , ki ga ena stranka plača drugi na datum poravnave , se knjiži na datum poravnave v izkaz poslovnega izida .
Article 18 Forward rate agreements 1 .
Plačila se časovno ne razmejijo .
Forward rate agreements shall be recorded on the trade date in off-balance-sheet accounts . 2 .
3 . Pri nestandardiziranih terminskih pogodbah o obrestni meri v tuji valuti plačila nadomestil vplivajo na valutno pozicijo .
The compensation payment to be paid by one party to another at the settlement date shall be entered on the settlement date in the profit and loss account .
Plačila nadomestil se preračunajo v euro po promptnem tečaju na datum poravnave .
3 . If forward rate agreements in a foreign currency are held , compensation payments shall affect the currency position .
Valutna pozicija se spremeni samo kot posledica časovnih razmejitev , denominiranih v tuji valuti . 7 .
Compensation payments shall be translated into euro at the spot rate at the settlement date .
Terminska pozicija se vrednoti v povezavi s pripadajočo promptno pozicijo .
Official Journal of the European Union 2 .
Uradni list Evropske unije 2 .
Method B :
Metoda B :
Unrealised losses taken to the profit and loss account at the yearend shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
Nerealizirane izgube , prenesena v izkaz poslovnega izida ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih dobičkov , razen če je instrument dospel ali odpoklican .
( a ) forward transactions in securities shall be recorded in offbalance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction .
( a ) terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije .
( b ) at the quarter-end a security shall be revalued on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balancesheet accounts .
Terminske transakcije z vrednostnimi papirji se evidentirajo v skladu z eno od naslednjih dveh metod : ( b ) na koncu četrtletja se izvede prevrednotenje vrednostnega papirja na osnovi neto pozicije , ki izhaja iz bilance stanja , in prodaj tega vrednostnega papirja , evidentiranih na zabilančnih računih .
( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken . This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position , or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient , at the time of the sale .
( a ) terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije ; ( c ) rezultat terminske prodaje se evidentira v poslovnem letu , v katerem je bila prevzeta obveznost .
Forward transactions in securities shall be accounted for in accordance with either of the following two methods : 1 .
Ta rezultat je enak razliki med začetno terminsko ceno in povprečno nabavno vrednostjo bilančne pozicije ali povprečno nabavno vrednostjo zabilančnih nakupnih obveznosti , če je bilančna pozicija nezadostna ob času prodaje .
( a ) forward transactions in securities shall be recorded in offbalance-sheet accounts from the trade date to the settlement date , at the forward price of the forward transaction ; ( b ) the average cost of the holding of the traded security shall not be affected until settlement ;
Člen 20 ( b ) povprečna nabavna vrednost imetja vrednostnega papirja , s katerim se trguje , ostane nespremenjena do poravnave ; učinki dobičkov in izgub teh terminskih prodaj se izračunajo na datum poravnave ;
the profit and loss effects of forward sale transactions shall be calculated on the settlement date ; Article 20 Options 1 .
1 . Opcije se priznavajo na zabilančnih računih od datuma sklenitve posla do datuma izvedbe ali roka zapadlosti po izvršilni ceni osnovnega instrumenta .
Options shall be recognised in off-balance-sheet accounts from the trade date to the exercise or expiry date at the strike price of the underlying instrument .
( c ) na datum poravnave se zabilančne knjižbe stornirajo in morebitno stanje na računu vrednotenja se knjiži v dobro izkaza poslovnega izida .
2 . Premiums denominated in foreign currency shall be translated into euro at the exchange rate of either the contract or settlement date .
Kupljeni vrednostni papir se evidentira z uporabo promptne cene na dan dospelosti ( dejanska tržna cena ) , medtem ko se razlika glede na izvirno terminsko ceno prizna kot realizirani dobiček ali izguba ; 2 .
The premium paid shall be recognised as a separate asset , while the premium received shall be recognised as a separate liability . 3 .
Premije v tuji valuti se preračunajo v euro po menjalnem tečaju na datum sklenitve pogodbe ali na datum poravnave .
If the option is exercised , the underlying instrument shall be recorded in the balance sheet at the strike price plus or minus the original premium value .
Plačana premija se prizna kot ločeno sredstvo , medtem ko se prejeta premija prizna kot ločena obveznost .
The original option premium amount shall be adjusted on the basis of unrealised losses taken to the profit and loss account at the year-end .
( d ) pri vrednostnih papirjih , denominiranih v tuji valuti , se povprečna nabavna vrednost neto valutne pozicije ne spremeni , če poročevalec že ima pozicijo v tej valuti .
4 . If the option is not exercised , the option premium amount , adjusted on the basis of previous year-end unrealised losses , shall be taken to the profit and loss account translated at the exchange rate available on the expiry date .
Če je terminsko kupljena obveznica denominirana v valuti , v kateri poročevalec nima pozicije , tako da je nujno kupiti zadevno valuto , se uporabljajo pravila za nakup tujih valut v skladu s členom 12 ( 3 )( e ) ;
The currency position shall be affected by the daily variation margin for future-style options , by any year-end write-down of the option premium , by the underlying trade at exercise date , or , at the expiry date , by the option premium . Daily changes in the variation margins shall be taken to the profit and loss account .
Če se opcija izvrši , se osnovni instrument evidentira v bilanci stanja po izvršilni ceni plus ali minus osnovna vrednost premije . Znesek osnovne premije se prilagodi na podlagi nerealiziranih izgub , ki se izkažejo ob koncu leta v izkazu poslovnega izida .
( c ) at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account -- if any -- shall be credited to the profit and loss account .
( e ) terminske pozicije se vrednotijo na ločeni osnovi glede na terminsko tržno ceno za preostali čas trajanja transakcije .
The security purchased shall be accounted for using the spot price on the maturity date ( actual market price ) , while the difference with the original forward price is recognised as a realised profit or loss ;
Odhodek vrednotenja ob koncu leta bremeni izkaz poslovnega izida , prihodek vrednotenja pa se knjiži na račun vrednotenja .
( d ) in the case of securities denominated in a foreign currency , the average cost of the net currency position shall not be affected if the reporting entity already holds a position in that currency .
Nerealizirana izgube , izkazane v izkazu poslovnega izida ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih dobičkov , razen če je instrument dospel ali odpoklican .
If the bond purchased forward is denominated in a currency in which the reporting entity does not hold a position , so that it is necessary to purchase the relevant currency , the rules for the purchase of foreign currencies under Article 12 ( 3 )( e ) shall apply ; ( e ) forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction .
4 . Če se opcija ne izvrši , se znesek opcijske premije , prilagojen na podlagi nerealiziranih izgub prejšnjega konca leta , prikaže v izkazu poslovnega izida , preračunan po menjalnem tečaju , ki je na voljo na datum roka zapadlosti .
A revaluation loss at the year-end shall be debited to the profit and loss account , and a revaluation profit shall be credited to the revaluation account . Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
Na valutno pozicijo vplivajo dnevno gibljivo kritje za opcije vrste terminskih pogodb , kakršen koli odpis opcijske premije ob koncu leta , osnovno poslovanje na datum izvršitve ali opcijska premija na datum roka zapadlosti . Dnevne spremembe v gibljivih kritjih se izkažejo v izkazu poslovnega izida .
Official Journal of the European Union CHAPTER VII CONSOLIDATION RULES
Uradni list Evropske unije POGLAVJE VII PRAVILA KONSOLIDACIJE
Such a valuation technique shall be used consistently over time and it shall be possible to demonstrate that it provides reliable estimates of prices that would be obtained in actual market transactions .
Taka metoda vrednotenja se uporablja vseskozi dosledno in lahko se dokaže , da podaja zanesljive ocene cen , ki bi jih dobili v dejanskih tržnih transakcijah .
Article 23 General consolidation rules
Člen 23 Splošna pravila konsolidacije
CHAPTER V REPORTING OBLIGATIONS
POGLAVJE V OBVEZNOSTI GLEDE POROČANJA
Article 21 Reporting formats 1 .
Člen 21 Oblike poročanja 1 .
The formats of the different published financial statements shall comply with the following Annexes : ( a ) the published consolidated weekly financial statement of the Eurosystem after quarter-end in Annex V ; ( b ) the published consolidated weekly financial statement of the Eurosystem during the quarter in Annex VI ;
Oblike različnih objavljenih računovodskih izkazov so usklajene z naslednjimi prilogami : ( a ) objavljen konsolidirani tedenski računovodski izkaz Eurosistema ob koncu četrtletja v Prilogi V ;
CHAPTER VIII FINAL PROVISIONS
POGLAVJE VIII ( b ) objavljen konsolidirani tedenski računovodski izkaz Eurosistema med četrtletjem v Prilogi VI ;
Article 24 Development , application and interpretation of rules CHAPTER VI ANNUAL PUBLISHED BALANCE SHEETS AND PROFIT AND LOSS ACCOUNTS
KONČNE DOLOČBE Člen 24 POGLAVJE VI LETNA OBJAVLJENA BILANCA STANJA IN IZKAZ POSLOVNEGA IZIDA
Article 22 Published balance sheets and profit and loss accounts It is recommended that NCBs adapt their published annual balance sheets and profit and loss accounts in accordance with Annexes VIII and IX .
Člen 22 Objavljeni bilance stanja in izkazi poslovnega izida Priporočeno je , da NCB uskladijo svoje objavljene letne bilance stanja in izkaze poslovnega izida s prilogama VIII in IX .
Official Journal of the European Union Article 25 Article 26 Repeal
Uradni list Evropske unije Člen 25 Prehodna pravila Člen 26 Razveljavitev
It is recommended that unrealised gains which arose before or on the start of a NCB 's Eurosystem membership should not be considered as distributable at the time of the transition and that they should only be treated as realisable / distributable in the context of transactions that occur after entry into the Eurosystem .
Priporočeno je , da se nerealizirani dobički , ki so nastali pred začetkom ali ob začetku članstva NCB v Eurosistemu , ne štejejo za razdeljive ob času prehoda ter se štejejo za realizirane / razdeljive le v okviru transakcij , do katerih pride po vstopu v Eurosistem .
Guideline ECB / 2002/10 is hereby repealed .
Smernica ECB / 2002/10 se s to smernico razveljavi .
2 . This Guideline shall enter into force on 1 January 2007 .
Ta smernica začne veljati 1 . januarja 2007 .
Done at Frankfurt am Main , 10 November 2006 .
V Frankfurtu na Majni , 10 .
For the Governing Council of the ECB The President of the ECB Jean-Claude TRICHET
novembra 2006 Za Svet ECB Predsednik ECB Jean-Claude TRICHET
ANNEX I FINANCIAL STATEMENTS FOR THE EUROSYSTEM Source of legal requirement Type of report
PRILOGA I RAČUNOVODSKI IZKAZI ZA EUROSISTEM vrsta poročila interno / objavljeno pravna podlaga namen poročila
Purpose of the report 1 Daily financial statement of the Eurosystem
1 Dnevni računovodski izkaz Eurosistema
Internal
Interno Ni
None Mainly for liquidity management purposes for the implementation of Article 12.1 of the Statute Part of the daily financial statement data is used for the calculation of monetary income
Predvsem za namene upravljanja z likvidnostjo za izvajanje člena 12.1 Statuta . Del podatkov iz dnevnega računovodskega izkaza se uporabi za izračun denarnega prihodka
2 Disaggregated weekly financial statement 3 Consolidated weekly financial statement of the Eurosystem
2 Razčlenjen tedenski računovodski izkaz 3 Konsolidiran tedenski računovodski izkaz Eurosistema 4 Mesečne in četrtletne finančne informacije Eurosistema
Internal Published
Interno Objavljeno
None Article 15.2 of the Statute
Ni Člen 15.2 Statuta
Basis for the production of the consolidated weekly financial statement of the Eurosystem Consolidated financial statement for monetary and economic analysis .
Podlaga za izdelavo konsolidiranega tedenskega računovodskega izkaza Eurosistema Konsolidiran računovodski izkaz za denarno in ekonomsko analizo .
The consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day Statistical analysis 4 Monthly and quarterly financial information of the Eurosystem
Konsolidiran tedenski računovodski izkaz Eurosistema izhaja iz dnevnega računovodskega izkaza na dan poročanja Statistična analiza
Statistical Regulations , according to which MFIs have to deliver data Article 26.3 of the Statute
Uredbe s področja statistike , po katerih morajo MFI predložiti podatke Člen 26.3 Statuta
( 1 ) The monthly data feed into the published aggregated statistical data required from monetary financial institutions ( MFIs ) in the European Union .
( 1 ) Mesečni podatki , vneseni v objavljene agregirane statistične podatke , ki se zahtevajo od monetarnih finančnih institucij ( MFI ) v Evropski uniji .
ANNEX II GLOSSARY Amortisation : the systematic reduction in the accounts of a premium / discount or of the value of assets over a period of time . Asset : a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise .
PRILOGA II GLOSAR Amortizacija : sistematično zmanjševanje premije / diskonta na računih ali vrednosti sredstev v določenem časovnem obdobju .
Automated security lending programme ( ASLP ) : a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral .
Čista cena : transakcijska cena , ki ne vključuje popusta / natečenih obresti , vključuje pa transakcijske stroške , ki predstavljajo del cene .
As a result of these lending and borrowing transactions , income is generated through the different repo rates of the two transactions i.e. the margin received .
Datum dospelosti : datum , na katerega nominalna vrednost / glavnica zapade in je v celoti izplačljiva imetniku .
The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty , or under an agency-based programme i.e. the bank offering this programme acts only as agent , and the final counterparty is the institution with which the security lending transactions are effectively conducted .
Datum poravnave : datum , na katerega je končen in nepreklicen prenos vrednosti evidentiran v poslovnih knjigah zadevne poravnalne institucije .
Average cost : the continued or weighted average method , by which the cost of every purchase is added to the existing book value to produce a new weighted average cost .
Poravnava je lahko takojšnja ( v realnem času ) , v istem dnevu ( ob koncu dneva ) ali na dogovorjeni datum po datumu sprejetja obveznosti .
Cash / settlement approach : an accounting approach under which accounting events are recorded at the settlement date . Clean price : transaction price excluding any rebate / accrued interest , but including transaction costs that form part of the price .
Datum promptne poravnave : datum , ko se poravna promptna transakcija za finančni instrument v skladu z veljavnimi tržnimi dogovori za ta finančni instrument .
Discount : the difference between the par value of a security and its price when such price is lower than par .
Diskont : razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno , če je ta cena nižja od nominalne vrednosti .
Discount security : an asset which does not pay coupon interest , and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value .
Diskontni vrednostni papir : sredstvo , ki ne prinaša kuponskih obresti , njegov donos pa izhaja iz zvišanja vrednosti kapitala , ker je sredstvo izdano ali kupljeno z diskontom .
Economic approach : an accounting approach under which deals are recorded on the transaction date .
Dolgoročne finančne naložbe : finančna sredstva ali portfelji kot trajna naložba ;
Equity instruments : dividend-bearing securities i.e. corporate shares , and securities evidencing an investment in an equity fund . Exchange rate : the value of one currency for the purpose of conversion to another .
to vključuje med drugim vrednostne papirje , ki prinašajo obresti , s fiksnimi ali določljivimi plačili in fiksno dospelostjo , ki jih NCB namerava hraniti in jih lahko hrani do dospelosti .
Extended Custodial Inventory ( ECI ) programme : a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes .
Finančna obveznost : katera koli obveznost , ki predstavlja zakonsko obveznost predati gotovino ali drug finančni instrument drugemu podjetju ali izmenjati finančne instrumente z drugim podjetjem pod potencialno neugodnimi pogoji .
Financial asset : any asset that is : ( i ) cash ;
Finančno sredstvo : katero koli sredstvo , ki je : ( i ) gotovina ;
or ( ii ) a contractual right to receive cash or another financial instrument from another undertaking ;
ali ( ii ) pogodbena pravica do prejetja gotovine ali drugega finančnega instrumenta od drugega podjetja ;
or ( iii ) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable ;
ali ( iii ) pogodbena pravica do izmenjave finančnih instrumentov z drugim podjetjem pod potencialno ugodnimi pogoji ;
or ( iv ) another undertaking 's equity instrument .
ali ( iv ) lastniški instrument drugega podjetja .
Financial fixed assets : financial assets or portfolios held as a permanent investment ;
Lastniški instrumenti : vrednostni papirji , ki prinašajo dividende , tj .
this includes inter alia interest-bearing securities with fixed or determinable payments and a fixed maturity , which the NCB has the positive intent and ability to hold until maturity Financial liability : any liability that is a legal obligation to deliver cash or another financial instrument to another undertaking or to exchange financial instruments with another undertaking under conditions that are potentially unfavourable .
Linearna depreciacija / amortizacija : depreciacija / amortizacija je po določenem obdobju določena tako , da delimo nabavno vrednost sredstva , zmanjšano za njegovo ocenjeno preostalo vrednost , z ocenjeno dobo koristnosti sredstva v razmerju glede na zadevno časovno obdobje . Mednarodna identifikacijska številka vrednostnega papirja ( ISIN ) : številka , ki jo izda ustrezni pristojni izdajateljski organ .
Foreign currency holding : the net position in the respective currency .
Mednarodni računovodski standardi : Mednarodni računovodski standardi ( MRS ) , Mednarodni standardi računovodskega poročanja ( MSRP ) in pripadajoče razlage ( Razlage SIC-IFRIC ) , naknadne spremembe teh standardov in pripadajočih razlag , prihodnji standardi in pripadajoče razlage , ki jih sprejme Evropska unija .
For the purpose of this definition special drawing rights ( SDRs ) shall be considered as a separate currency . Foreign exchange forward : a contract in which the outright purchase or sale of a certain amount denominated in a foreign currency against another currency , usually the domestic currency , is agreed on one day and the amount is to be delivered at a specified future date , more than two working days after the date of the contract , at a given price .
Medsebojno povezovanje ( interlinking ) : tehnična infrastruktura , funkcionalne značilnosti in postopki , ki so vzpostavljeni znotraj ali predstavljajo prilagoditve vsakega nacionalnega sistema bruto poravnave v realnem času in plačilnega mehanizma ECB ( EPM ) zaradi obdelave čezmejnih plačil v sistemu TARGET 1 . Menjalni tečaj : vrednost neke valute za namen preračunavanja v drugo .
This forward rate of exchange consists of the prevailing spot rate plus / minus an agreed premium / discount .
Nerealizirani dobički / izgube : dobički / izgube , ki izhajajo iz prevrednotenja sredstev v primerjavi s popravljeno nabavno vrednostjo teh sredstev .
Foreign exchange swap : the simultaneous spot purchase / sale of one currency against another ( short leg ) and forward sale / purchase of the same amount of this currency against the other currency ( long leg ) .
Nestandardizirana terminska pogodba o obrestni meri : pogodba , s katero se stranki dogovorita o obrestni meri za hipotetični depozit z določeno zapadlostjo na določeni datum v prihodnosti .
Forward rate agreement : a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date .
Na datum poravnave ena stranka plača nadomestilo drugi , odvisno od razlike med pogodbeno obrestno mero in tržno obrestno mero na datum poravnave .
At the settlement date compensation has to be paid by one party to the other , depending on the difference between the contracted interest rate and the market rate on the settlement date .
Notranja stopnja donosa : diskontna stopnja , pri kateri je knjigovodska vrednost vrednostnega papirja enaka sedanji vrednosti prihodnjega denarnega toka .
Forward transactions in securities : over-the-counter contracts in which the purchase or sale of an interest rate instrument , usually a bond or note , is agreed on the contract date to be delivered at a future date , at a given price .
Obrestna zamenjava : pogodbeni dogovor o izmenjavi denarnih tokov , ki predstavljajo tokove periodičnih obrestnih izplačil z nasprotno stranko , bodisi v eni valuti ali dveh različnih valutah pri medvalutnih transakcijah .
Future-style option : listed options where a variation margin is paid or received on a daily basis .
Obveznost : sedanja obveznost podjetja , ki izhaja iz preteklih dogodkov , poravnava katere naj bi povzročila odtok virov , ki predstavljajo ekonomske koristi , iz podjetja .
Impairment : a decline of the recoverable amount below the carrying amount .
Opcija vrste terminskih pogodb : naštete opcije , kjer se gibljivo kritje plača ali prejme dnevno .
Interest rate future : an exchange-traded forward contract . In such a contract , the purchase or sale of an interest rate instrument , e.g. a bond , is agreed on the contract date to be delivered at a future date , at a given price .
Opcija : pogodba , ki daje imetniku pravico , ne pa obveznosti , da odkupi ali proda določeno količino določenih delnic , borznega blaga , valute , indeksa ali dolga po določeni ceni v določenem obdobju ali na datum zapadlosti .