natgillin/translations-raw huggingface dataset:
Financial asset : any asset that is : ( i ) cash ; or ( ii ) a contractual right to receive cash or another financial instrument from another undertaking ;
Mednarodna identifikacijska številka vrednostnega papirja ( ISIN ) : številka , ki jo izda ustrezni pristojni izdajateljski organ .
or ( iii ) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable ; or ( iv ) another undertaking 's equity instrument .
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 .
▼M2 ▼B
▼M1 ▼B
__________ Financial liability : any liability that is a legal obligation to deliver cash or another financial instrument to another undertaking or to exchange financial
__________ Menjalni tečaj : vrednost neke valute za namen preračunavanja v drugo . ▼M2 Namenski portfelj namenske naložbe na strani sredstev v bilanci stanja kot nasprotni sklad , ki zajema vrednostne papirje , lastniške instrumente , vezane depozite in tekoče račune , udeležbe in / ali naložbe v hčerinske družbe .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 20 ▼B instruments with another undertaking under conditions that are potentially unfavourable . Foreign currency holding : the net position in the respective currency .
Ustreza določljivi postavki na strani obveznosti v bilanci stanja , ne glede na to , ali obstaja kakšna pravna ali druga omejitev . 2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 19 ▼B Nerealizirani dobički / izgube : dobički / izgube , ki izhajajo iz prevrednotenja sredstev v primerjavi s popravljeno nabavno vrednostjo teh sredstev .
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 .
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 . Na datum poravnave ena stranka plača nadomestilo drugi , odvisno od razlike med pogodbeno obrestno mero in tržno obrestno mero na datum poravnave .
This forward rate of exchange consists of the prevailing spot rate plus / minus an agreed premium / discount . 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 ) .
Notranja stopnja donosa : diskontna stopnja , pri kateri je knjigovodska vrednost vrednostnega papirja enaka sedanji vrednosti prihodnjega denarnega toka .
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 . 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 .
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 .
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 .
Obveznost : sedanja obveznost podjetja , ki izhaja iz preteklih dogodkov , poravnava katere naj bi povzročila odtok virov , ki predstavljajo ekonomske koristi , iz podjetja .
Future-style option : listed options where a variation margin is paid or received on a daily basis .
Opcija vrste terminskih pogodb : naštete opcije , kjer se gibljivo kritje plača ali prejme dnevno .
▼M2 Held-to-maturity securities : securities with fixed or determinable payments and a fixed maturity , which the NCB intends to hold until maturity .
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 .
▼B Impairment : a decline of the recoverable amount below the carrying amount .
Oslabitev : znižanje vračljivega zneska pod knjigovodski znesek .
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 .
Pogodba o povratni prodaji in povratnem nakupu : pogodba , po kateri se imetnik gotovine strinja s tem , da kupi sredstvo , in obenem s tem , da ga povratno proda za dogovorjeno ceno na zahtevo ali po poteku določenega časa ali ob nekem nepredvidenem dogodku .
Usually no actual delivery takes place ; the contract is normally closed out before the agreed maturity .
Včasih je povratna transakcija dogovorjena prek tretje osebe ( tristranski povratni posel ) .
Internal rate of return : the discount rate at which the accounting value of a security is equal to the present value of the future cash flow .
Poravnava : dejanje , ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami .
Interest rate swap : a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or , in the case of cross-currency transactions , in two different currencies . ▼M1 ▼B
V okviru transakcij znotraj Eurosistema se poravnava nanaša na izničenje neto saldov , ki izhajajo iz transakcij znotraj Eurosistema , ter zahteva prenos sredstev .
__________ International Accounting Standards : the International Accounting Standards ( IAS ) , International Financial Reporting Standards ( IFRS ) and related Interpretations ( SIC-IFRIC interpretations ) , subsequent amendments to those standards and related interpretations , future standards and related interpretations adopted by the European Union . International securities identification number ( ISIN ) : the number issued by the relevant competent issuing authority .
Povprečna nabavna vrednost : metoda drsečega ali tehtanega povprečja , pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti , da se dobi nova tehtana povprečna nabavna vrednost . Povratna transakcija : operacija , s katero centralna banka kupi ( povratna prodaja ) ali proda ( povratni nakup ) sredstva v skladu s pogodbo o povratnem nakupu ali izvede kreditne posle z zavarovanjem .
Liability : a present obligation of the undertaking arising from past events , the settlement of which is expected to result in an outflow from the undertaking of resources embodying economic benefits .
Premija : razlika med nominalno vrednostjo vrednostnega papirja in njegovo ceno , če je ta cena višja od nominalne vrednosti .
Market price : the price that is quoted for a gold , foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market e.g. stock exchange or a non-organised market e.g. over-the-counter market . Maturity date : the date on which the nominal / principal value becomes due and payable in full to the holder .
Pristop evidentiranja poslovnih dogodkov na datum plačila / poravnave : računovodski pristop , po katerem so poslovni dogodki evidentirani na datum poravnave . Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla : računovodski pristop , pri katerem se posli knjižijo na datum transakcije .
Mid-market price : the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised
▼M4 Prisvojitev : dejanje pridobitve imetništva nad vrednostnimi papirji , posojili ali drugimi sredstvi , ki jih je centralna banka prejela kot zavarovanje , kot sredstvo za izvršitev prvotne terjatve .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 21 ▼B market-makers or recognised trading exchanges , which is used for the quarterly revaluation procedure . Mid-market rates : the euro foreign exchange reference rates that are generally based on the regular concertation procedure between central banks within and outside the ESCB , which normally takes place at 14.15 Central European Time , and which are used for the quarterly revaluation procedure .
▼B Program avtomatiziranega posojanja vrednostnih papirjev ( ASLP ) : finančna operacija , ki združuje transakcije začasnega nakupa in prodaje , ko se posebno zavarovanje posodi nasproti splošnemu zavarovanju . Kot rezultat teh transakcij posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij , tj .
Option : a contract that provides the holder the right , but not the obligation , to buy or sell a specific amount of a given stock , commodity , currency , index , or debt , at a specified price during a specified period of time or on the date of expiration .
prejeta marža . Operacija se lahko izvede po lastniškem programu , tj .
Premium : the difference between the par value of a security and its price when such price is higher than par .
banka , ki ta program ponuja , je sama končna nasprotna stranka , ali pa po posredniškem programu , tj .
Provisions : amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk , the cost of which cannot be accurately determined ( see « Reserves ') . Provisions for future liabilities and charges may not be used to adjust the value of assets .
banka , ki ta program ponuja , deluje le kot posrednik , končna nasprotna stranka pa je institucija , s katero se dejansko sklenejo posli posojanja vrednostnih papirjev . Promptni tečaj : tečaj , po katerem se poravna transakcija na datum promptne poravnave .
Realised gains / losses : gains / losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost .
V zvezi s terminskimi transakcijami v tuji valuti je promptni tečaj tisti tečaj , ki se mu dodajo terminske točke , da se izpelje terminski tečaj .
Reserves : an amount set aside out of distributable profits , which is not intended to meet any specific liability , contingency or expected diminution in value of assets known to exist at the balance sheet date .
Računi vrednotenja : računi bilance stanja za evidentiranje razlike v vrednosti sredstva ali obveznosti med popravljeno nabavno vrednostjo
Revaluation accounts : balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price , when the latter is higher than the former in case of assets , and when the latter is lower than the former in case of liabilities .
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 20 ▼B sredstva / obveznosti in njenim vrednotenjem po tržni ceni na koncu obdobja , ko je navedena vrednost višja od nabavne vrednosti sredstev in ko je tržna cena nižja od nabavne vrednosti obveznosti .
They include differences in both price quotation and / or market exchange rates .
Vključujejo razlike v kotaciji cen in / ali tržnih menjalnih tečajih .
Reverse sale and repurchase agreement ( reverse repo ) : a contract under which a cash holder agrees to the purchase of an asset and , simultaneously , agrees to resell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency . Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Razširjeni testni program hrambe ( ECI ) : program , ki sestoji iz depoja zunaj euroobmočja , s katerim upravlja komercialna banka , kjer so eurobankovci v hrambi v imenu Eurosistema , za dostavljanje in prejemanje eurobankovcev .
Reverse transaction : an operation whereby the central bank buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral . Securities held as an earmarked portfolio : earmarked investments held as counterpart funds consisting of securities , equity instruments , participating interests and / or investments in subsidiaries , matching an identifiable item on the liabilities side of the balance sheet , irrespective of whether there is a legal , statutory or other constraint e.g. pension funds , severance schemes , provisions , capital , reserves .
Relizirani dobički / izgube : dobički / izgube , ki izhajajo iz razlike med prodajno ceno bilančne postavke in njeno popravljeno nabavno vrednostjo . Rezervacije : zneski , izločeni pred ugotovitvijo dobička ali izgube , za zavarovanje pred kakršno koli znano ali predvideno obveznostjo ali tveganjem , katerega stroškov ni mogoče natančno določiti ( glej „Rezerve ") .
Settlement : an act that discharges obligations in respect of funds or assets transfers between two or more parties .
Rezervacije za prihodnje obveznosti in stroške se ne smejo uporabiti za popravek vrednosti sredstev .
In the context of intra-Eurosystem transactions , settlement refers to the elimination of the net balances arising from intraEurosystem transactions and requires the transfer of assets .
Rezerve : znesek , izločen iz dobička , ki se lahko razdeli , ki ni namenjen poravnavi neke določene obveznosti , nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev , za katerega je znano , da obstaja na datum bilance stanja .
Settlement date : the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution . The settlement 's timing can be immediate ( real-time ) , same day ( end-of-day ) or an agreed date after the date on which the commitment has been entered into .
▼M1 Sintetični instrument : finančni instrument , ustvarjen umetno s kombiniranjem dveh ali več instrumentov z namenom posnemanja denarnega toka in vzorcev vrednotenja drugega instrumenta . To se običajno stori preko finančnega posrednika .
Spot rate : the rate at which a transaction settles on the spot settlement date . In relation to foreign exchange forward transactions , the spot rate is the rate to which the forward points are applied in order to derive the forward rate .
▼B Srednja tržna cena : srednja točka med prodajno in nakupno ceno za vrednostni papir , ki temelji na kotacijah za transakcije normalnega tržnega obsega priznanih vzdrževalcev trga ali priznanih borz in ki se uporablja pri četrtletnem postopku prevrednotenja .
Spot settlement date : the date on which a spot transaction in a financial instrument is settled in accordance with prevailing market conventions for that financial instrument .
Srednji tržni tečaj : referenčni tečaji eura , ki na splošno temeljijo na rednem posvetovalnem postopku med centralnimi bankami znotraj in zunaj ESCB , ki običajno poteka ob 14.15 po srednjeevropskem času , in ki se uporabljajo za četrtletni postopek prevrednotenja .
Straight-line depreciation / amortisation : depreciation / amortisation over a given period is determined by dividing the cost of the asset , less its estimated residual value , by the estimated useful life of the asset pro rata temporis .
Sredstvo : vir , ki ga podjetje obvladuje zaradi preteklih dogodkov in od katerega se pričakuje pritok bodočih ekonomskih koristi v podjetje .
Strike price : the specified price on an option contract at which the contract may be exercised .
Standardizirana terminska pogodba o obrestni meri : terminska pogodba , s katero se trguje na borzi .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 22 ▼M1 Synthetic instrument : a financial instrument created artificially by combining two or more instruments with the aim of replicating the cash flow and valuation patterns of another instrument .
Pri taki pogodbi se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta , npr . obveznice , po določeni ceni z dostavo na datum v prihodnosti .
This is normally done via a financial intermediary .
pogodba se običajno realizira pred dogovorjeno dospelostjo .
TARGET : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2005/16 of 30 December 2005 on a Trans-European Automated Real-time Gross settlement Express Transfer system ( TARGET ) ( 1 ) .
TARGET : transevropski sistem bruto poravnave v realnem času , v skladu s Smernico ECB / 2005/16 z dne 30 . decembra 2005 o transevropskem sistemu bruto poravnave v realnem času ( TARGET ) ( 1 ) .
TARGET2 : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2007/2 of 26 April 2007 on a TransEuropean Automated Real-time Gross settlement Express Transfer system ( TARGET2 ) ( 2 ) .
TARGET2 : transevropski sistem bruto poravnave v realnem času , v skladu s Smernico ECB / 2007/2 z dne 26 . aprila 2007 o transevropskem sistemu bruto poravnave v realnem času ( TARGET2 ) ( 2 ) .
▼B Transaction costs : costs that are identifiable as related to the specific transaction .
▼B Terminske transakcije z vrednostnimi papirji : pogodbe na prostem trgu , v katerih se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta , običajno obveznice ali menice , po določeni ceni z dostavo na datum v prihodnosti .
Transaction price : the price agreed between the parties when a contract is made .
Terminski posel v tuji valuti : pogodba , pri kateri se na določen dan sklene dogovor o dokončnem nakupu ali prodaji določenega zneska v tuji valuti za drugo valuto , običajno domačo , po določeni ceni , znesek pa se preda na določen datum v prihodnosti , več kakor dva delovna dneva po sklenitvi pogodbe .
Unrealised gains / losses : gains / losses arising from the revaluation of assets compared to their adjusted cost of acquisition .
Ta terminski menjalni tečaj je sestavljen iz tedaj veljavnega promptnega tečaja , plus / minus dogovorjena premija / diskont . Transakcijska cena : cena , o kateri se dogovorita stranki ob sklenitvi pogodbe .
( 1 ) OJ L 18 , 23.1.2006 , p. 1 .
( 1 ) UL L 18 , 23.1.2006 , str . 1 .
Guideline as amended by Guideline ECB / 2006/11 ( OJ L 221 , 12.8.2006 , p. 17 ) .
Smernica , kakor je bila spremenjena s Smernico ECB / 2006/11 ( UL L 221 , 12.8.2006 , str . 17 ) .
( 2 ) OJ L 237 , 8.9.2007 , p. 1 .
( 2 ) UL L 237 , 8.9.2007 , str . 1 .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 23 ▼B ANNEX III DESCRIPTION OF THE ECONOMIC APPROACH ( including the « regular » and « alternative » approaches in Article 5 ) 1 .
▼M2 Vrednostni papirji v imetju do zapadlosti vrednostni papirji s fiksnimi ali določljivimi plačili in fiksno zapadlostjo , ki jih NCB nameravajo imeti do zapadlosti . 2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 22 ▼B PRILOGA III OPIS PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA ( vključno s „standardnim » in „alternativnim » pristopom v členu 5 )
Trade date accounting Trade date accounting may be implemented either by the « regular approach » or the « alternative approach » .
Evidentiranje na datum sklenitve posla Evidentiranje na datum sklenitve posla se lahko uporabi bodisi s „standardnim pristopom » bodisi z „alternativnim pristopom » .
Article 5 ( 1 )( a ) refers to the « regular approach » .
Člen 5 ( 1 )( a ) se nanaša na „standardni pristop » .
1.2.1 . Transactions are recorded on off-balance sheet accounts on trade date .
1.2.1 Transakcije se evidentirajo na zabilančne račune na datum sklenitve posla .
On settlement date the off-balance sheet booking entries are reversed , and the transactions are booked on balance sheet accounts .
Na datum poravnave se zabilančne vknjižbe stornirajo , transakcije pa se knjižijo na račune bilance stanja .
The foreign currency positions are affected on trade date . Consequently , realised gains and losses arising from net sales are also calculated on trade date .
Kot posledica se realizirani dobički in izgube , ki izhajajo iz neto prodaje , prav tako izračunajo na datum sklenitve posla .
Net purchases of foreign currency affect the currency holding 's average cost at trade date .
Neto nakupi tuje valute vplivajo na povprečno nabavno vrednost valutnega imetja na datum sklenitve posla .
1.3 . Article 5 ( 1 )( b ) refers to the « alternative approach » .
1.3 Člen 5 ( 1 )( b ) se nanaša na „alternativni pristop » .
1.3.1 . Contrary to the « regular approach » , there is no daily off-balance sheet booking of the agreed transactions which are settled at a later date .
1.3.1 V nasprotju s „standardnim pristopom » tu ni dnevnih zabilančnih knjiženj dogovorjenih transakcij , ki se poravnajo pozneje .
The recognition of realised income and the calculation of new average costs ( in case of foreign exchange purchases ) and average prices ( in case of securities purchases ) is conducted at settlement date ( 1 ) .
Priznavanje realiziranih prihodkov ter izračun novih povprečnih nabavnih vrednosti ( pri nakupih tujih valut ) in povprečnih cen ( pri nakupih vrednostnih papirjev ) se opravi na datum poravnave ( 1 ) .
1.3.2 . For transactions agreed in one year but maturing in a subsequent year , the income recognition is treated according to the « regular approach » .
1.3.2 Za transakcije , dogovorjene v enem letu , zapadle pa v naslednjem , priznavanje prihodkov poteka v skladu s „standardnim pristopom » .
This means that realised effects from sales would impact on the profit and loss accounts of the year in which the transaction was agreed and purchases would change the average rates of a holding in the year in which the transaction was agreed .
To pomeni , da bi realizirani učinki od prodaje vplivali na izkaz poslovnega izida v letu , v katerem je bila transakcija dogovorjena , nakupi pa bi spremenili povprečne tečaje imetja v letu , v katerem je bila transakcija dogovorjena .
1.4 . The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities .
1.4 Spodnja tabela prikazuje glavne značilnosti obeh metod , razvitih za posamezne instrumente v tuji valuti in za vrednostne papirje .
TRADE DATE ACCOUNTING « Regular approach » « Alternative approach '
EVIDENTIRANJE NA DATUM SKLENITVE POSLA „Standardni pristop » „Alternativni pristop "
FX ( 1 ) spot transactions --- treatment during the year FX purchases are booked offbalance sheet at trade date and affect the average cost of the foreign currency position from this date Gains and losses arising from sales are considered as realised at transaction / trade date .
Promptne transakcije v TV ( 1 )-- obravnava med letom Nakupi TV se knjižijo na zabilančne račune na datum sklenitve posla in vplivajo na povprečno vrednost valutne pozicije od tega datuma naprej Dobički in izgube iz prodaje se štejejo za realizirane na datum transakcije / sklenitve posla .
At settlement date , the off-balance sheet entries are reversed , and on-balance sheet entries are made FX purchases are booked on the balance sheet at settlement date , affecting the average cost of the foreign currency position from this date Gains and losses arising from sales are considered as realised at settlement date .
Na datum poravnave se zabilančne knjižbe stornirajo , izvedejo pa se bilančne knjižbe Nakupi TV se knjižijo na račune bilance stanja na datum poravnave in vplivajo na povprečno vrednost valutne pozicije od tega datuma naprej Dobički in izgube iz prodaje se štejejo za realizirane na datum poravnave .