natgillin/translations-raw huggingface dataset:
Article 18 Forward transactions in securities Forward transactions in securities may be accounted for in accordance with either of the following two methods : Method A : ( a ) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date , at the forward price of the forward transaction ;
Metoda A : POGLAVJE V ( a ) terminske transakcije z vrednostnimi papirji se evidentirajo na zabilančne račune od datuma sklenitve posla do datuma poravnave po terminski ceni terminske transakcije ;
( b ) the average cost of the holding of the traded security shall not be affected until settlement ;
Člen 19 ( b ) povprečna nabavna vrednost imetja vrednostnega papirja , s katerim se trguje , ostane nespremenjena do poravnave ;
( 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 .
Oblika objavljene letne bilance stanja ECB sledi obliki iz Priloge III . ( c ) na datum poravnave se zabilančne knjižbe stornirajo , morebitno stanje na računu vrednotenja se knjiži v izkaz uspeha .
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 shall be recognised as a realised profit or loss ;
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 prihodek ali odhodek ;
( 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 ECB already holds a position in that currency .
( d ) v primeru vrednostnih papirjev , denominiranih v tuji valuti , se povprečna nabavna vrednost neto valutne pozicije ne spremeni , če ECB že ima pozicijo v tej valuti .
If the bond purchased forward is denominated in a currency in which the ECB 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 11 ( 3 )( d ) shall apply ;
Če je terminsko kupljena obveznica denominirana v valuti , v kateri ECB nima pozicije , tako da je potreben nakup zadevne valute , se uporabljajo pravila za nakup tujih valut v skladu s členom 11 ( 3 )( d ) ;
( e ) forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction .
Člen 20 ( e ) terminske pozicije se vrednotijo na ločeni osnovi glede na terminsko tržno ceno za preostali čas trajanja transakcije .
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 .
Odhodek vrednotenja ob koncu leta bremeni izkaz uspeha , prihodek vrednotenja pa se knjiži na račun vrednotenja .
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 .
Nerealizirani odhodki , izkazani v izkazu uspeha ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih prihodkov , razen če je instrument dospel ali odpoklican .
Article 19 Formats 1 . The format for the ECB 's published annual balance sheet shall follow the format in Annex III .
Razvoj , uporaba in razlaga pravil 1 .
Article 20 Development , application and interpretation of rules 1 . The Accounting and Monetary Income Committee ( AMICO ) shall act as the ESCB forum for advising the Governing Council , via the Executive Board , on the development , application and implementation of the accounting rules of the ESCB .
Odbor za računovodstvo in denarne prihodke ( AMICO ) deluje kot pristojno telo ESCB , ki preko Izvršilnega odbora svetuje Svetu ECB glede razvoja , uporabe in izvajanja računovodskih pravil ESCB . 01 / Zv .
EN Official Journal of the European Union Article 22 Final provisions 1 .
Uradni list Evropske unije Člen 22 Končne določbe 1 .
L 58/45
Ta sklep začne veljati 1 .
In interpreting this Decision , account shall be taken of the preparatory work , the accounting principles harmonised by Community law and generally accepted international accounting standards .
Pri razlagi tega sklepa se upošteva pripravljalno delo , računovodska načela , ki jih uskladi zakonodaja Skupnosti , ter splošno priznani mednarodni računovodski standardi .
If a specific accounting treatment is not laid down in this Decision and in the absence of a decision to the contrary by the Governing Council , the ECB shall follow International Accounting Standards relevant to the activities and accounts of the ECB , in so far as these do not contradict in a material manner the European Community accounting legislation . Article 21 Repeal Decision ECB / 2000/16 is hereby repealed .
Če določeno računovodsko obravnavanje ni predpisano s tem sklepom in v primeru odsotnosti nasprotnega sklepa Sveta ECB , bo ECB upoštevala mednarodne računovodske standarde , ki se nanašajo na dejavnosti in račune ECB , kolikor ti niso bistveno v nasprotju z računovodsko zakonodajo Evropske skupnosti .
References to the repealed Decision shall be construed as references to this Decision . This Decision shall enter into force on 1 January 2003 .
2 . Ne glede na prejšnji odstavek se ta sklep uporabi tudi za pripravo letne bilance stanja ECB na dan 31 .
2 . Without prejudice to the previous paragraph , this Decision shall also apply to the drawing up of the annual balance sheet of the ECB as at 31 December 2002 and the profit and loss account of the ECB for the year ending 31 December 2002 .
december 2002 in izkaza uspeha ECB za leto , ki se konča 31 . decembra 2002 .
This Decision shall be published in the Official Journal of the European Union .
Ta sklep se objavi v Uradnem listu Evropske unije . Člen 21 Razveljavitev Sklep ECB / 2000/16 se razveljavi .
Done at Frankfurt am Main , 5 December 2002 .
V Frankfurtu na Majni , 5 .
The President of the ECB Willem F. DUISENBERG
decembra 2002 Predsednik ECB Willem F. DUISENBERG
L 58/46
270 SL
EN Official Journal of the European Union
Uradni list Evropske unije PRILOGA I GLOSAR
3.3.2003 ANNEX I GLOSSARY Amortisation shall mean the systematic reduction in the accounts of a premium / discount or of the value of assets over a period of time .
Amortizacija pomeni sistematično zmanjševanje premije / diskonta na računih ali vrednosti sredstev preko določenenega časovnega obdobja .
Asset shall mean 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 .
Sredstvo pomeni vir , ki ga nadzoruje podjetje kot rezultat preteklih dogodkov , ter iz katerega se pričakuje pritok prihodnjih ekonomskih koristi v podjetje .
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 ) .
Kot rezultat teh transakcij posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij ( t.j. prejeta marža ) .
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 .
Operacija se lahko izvaja po lastniškem programu , t.j. kjer se banka , ki ponuja ta program , šteje za končno nasprotno stranko , ali pa po posredniškem programu , t.j. kjer banka , ki ponuja ta program , nastopa zgolj kot posrednik , končna nasprotna stranka pa je institucija , s katero se sklenejo transakcije posojanja vrednostnih papirjev .
Average cost shall mean 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 .
Povprečna nabavna vrednost pomeni metodo drsečega ali tehtanega povprečja , pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti , da se dobi novo tehtano povprečno nabavno vrednost .
Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
Pristop evidentiranja poslovnih dogodkov na datum plačila / poravnave pomeni računovodski pristop , po katerem se poslovni dogodki evidentirajo na datum poravnave .
Discount shall mean the difference between the par value of a security and its price when such price is lower than par .
Diskont pomeni razliko med nominalno vrednostjo vrednostnega papirja in njegovo ceno , kadar je ta cena nižja od nominalne vrednosti .
Equity instruments shall mean dividend bearing securities ( corporate shares , and securities evidencing an investment in an equity fund ) .
Lastniški instrumenti pomenijo vrednostne papirje , ki prinašajo dividende ( delnice podjetij in vrednostni papirji , iz katerih je razvidna naložba v delniški sklad ) .
Financial asset shall mean any asset that is : ( i ) cash ;
Finančno sredstvo pomeni katero koli sredstvo , ki je : ( i ) denar ;
or ( ii ) a contractual right to receive cash or another financial instrument from another enterprise ;
ali ( ii ) pogodbena pravica do prejema denarja ali drugega finančnega instrumenta od drugega podjetja ;
Financial liability shall mean any liability that is a legal obligation to deliver cash or another financial instrument to another enterprise or to exchange financial instruments with another enterprise under conditions that are potentially unfavourable .
Finančna obveznost pomeni katero koli obveznost , ki predstavlja zakonsko obveznost izročitve denarja ali drugega finančnega instrumenta drugemu podjetju ali izmenjavo finančnih instrumentov z drugim podjetjem pod potencialno neugodnimi pogoji .
For the purpose of this definition special drawing rights ( SDRs ) shall be considered as a separate currency .
Za namen te definicije se posebne pravice črpanja ( SDR ) smatrajo kot ločena valuta .
Foreign exchange forward shall mean 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 .
Terminski posel v tuji valuti pomeni pogodbo , 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 izroči na določen datum v prihodnosti , več kot dva delovna dneva po datumu sklenitve pogodbe .
This forward rate of exchange consists of the prevailing spot rate plus / minus an agreed premium / discount .
Ta terminski menjalni tečaj sestoji iz tedaj veljavnega promptnega tečaja plus / minus dogovorjena premija / diskont .
Foreign exchange swap shall mean 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 ) .
Valutna zamenjava pomeni istočasni promptni nakup / prodajo ene valute za drugo ( operacija na kratki rok ) in terminsko prodajo / nakup enakega zneska te valute za drugo valuto ( operacija na dolgi rok ) .
Forward rate agreement shall mean 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 .
Nestandardizirana terminska pogodba na obrestno mero pomeni pogodbo , s katero se dve stranki dogovorita o obrestni meri za hipotetični depozit z določeno dospelostjo na določen datum v prihodnosti .
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 .
Na datum poravnave mora ena stranka plačati drugi stranki nadomestilo , odvisno od razlike med pogodbeno obrestno mero in tržno obrestno mero na datum poravnave .
Forward transactions in securities shall mean 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 .
Terminske transakcije z vrednostnimi papirji pomeni pogodbe , s katerimi se trguje na prostem trgu , v katerih se na datum pogodbe doseže dogovor o nakupu ali prodaji obrestnega instrumenta ( običajno obveznice ali menice ) po določeni ceni z dostavo na datum v prihodnosti .
Official Journal of the European Union
Uradni list Evropske unije 271
L 58/47 Interest rate future shall mean an exchange traded forward contract .
Standardizirana terminska pogodba na obrestno mero pomeni terminsko pogodbo , s katero se trguje na borzi .
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 .
V takšni pogodbi se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta , npr . obveznice , po določeni ceni , z izročitvijo na določen datum v prihodnosti .
Usually no actual delivery takes place ;
Običajno ne pride do fizične izročitve ;
the contract is normally closed out before the agreed maturity .
pogodba se ponavadi realizira pred dogovorjeno dospelostjo .
Internal rate of return shall mean a rate at which the accounting value of a security is equal to the present value of the future cash flow .
Notranja stopnja donosnosti pomeni stopnjo , po kateri je knjigovodska vrednost vrednostnega papirja enaka trenutni vrednosti prihodnjega denarnega toka .
( Cross-currency ) interest rate swap shall mean a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or in two different currencies .
( Medvalutna ) zamenjava obrestnih mer pomeni pogodbeni dogovor o izmenjavi denarnih tokov , ki predstavljajo tokove periodičnih obrestnih izplačil z nasprotno stranko , bodisi v eni valuti ali v dveh različnih valutah .
Interlinking shall mean the technical infrastructures , design features and procedures which are put in place within or constitute adaptations of each national RTGS system and the ECB payment mechanism ( EPM ) for the purpose of processing cross-border payments in the TARGET system .
Interlinking pomeni tehnično infrastrukturo , določene značilnosti in postopke , ki so nameščeni v ali predstavljajo prilagoditve posameznega nacionalnega sistema BPRČ in plačilnega mehanizma ECB ( EPM ) za namene obdelave čezmejnih plačil v sistemu TARGET .
International securities identification number ( ISIN ) shall mean the number issued by the relevant competent issuing authority .
Mednarodna identifikacijska številka vrednostnega papirja ( ISIN ) pomeni številko , izdano s strani zadevnega pristojnega izdajateljskega organa .
Liability shall mean a present obligation of the enterprise arising from past events , the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits .
Obveznost pomeni obstoječo obveznost podjetja , ki izhaja iz preteklih dogodkov , poravnava katere naj bi povzročila odtok virov , ki predstavljajo ekonomske koristi , iz podjetja .
Market price shall mean 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 .
Tržna cena pomeni ceno , ki se navaja za zlato , tujo valuto ali vrednostne papirje , ter običajno ne vključuje natečenih ali vrnjenih obresti , bodisi na organiziranem trgu , npr . na borzi , bodisi na neorganiziranem trgu , npr .
Mid-market price shall mean 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 market-makers or recognised trading exchanges , which is used for the year-end revaluation procedure .
Srednja tržna cena pomeni srednjo točko med prodajno in nakupno ceno za vrednostni papir , ki temelji na kotacijah za transakcije normalnega tržnega obsega s strani priznanih vzdrževalcev trga ali priznanih borz , ki se uporablja pri postopku prevrednotenja ob koncu leta .
Mid-market rate shall mean the ECB daily concertation rates at 14.15 , which is used for the year-end revaluation procedure .
Srednji tržni tečaj pomeni dnevno dogovorjene tečaje ECB ob 14.15 , ki se uporabljajo pri postopku prevrednotenja ob koncu leta .
Premium shall mean the difference between the par value of a security and its price when such price is higher than par .
Premija pomeni razliko med nominalno vrednostjo vrednostnega papirja in njegovo ceno , kadar je ta cena višja od nominalne .
Provisions shall mean 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 ) .
Rezervacije pomenijo zneski , izločeni pred ugotovitvijo dobička ali izgube , z namenom zavarovanja pred kakršnokoli znano ali predvideno obveznostjo ali tveganjem , katerega stroške ni mogoče natančno ugotoviti ( glej Rezerve ) .
Provisions for future liabilities and charges may not be used to adjust the value of assets .
Rezervacije za prihodnje obveznosti in stroške se ne smejo uporabiti za popravek vrednosti sredstev .
Reserves shall mean 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 .
Rezerve pomenijo znesek , izločen iz dobička , ki se lahko razdeli , in ki ni namenjen za poravnavo neke določene obveznosti , nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev , za katerega je znano , da obstaja na datum bilance stanja .
Revaluation accounts shall mean 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 .
Računi vrednotenja pomenijo račune bilance stanja za evidentiranje razlike v vrednosti sredstva ali obveznosti med popravljeno nabavno vrednostjo sredstva / obveznosti in njenim vrednotenjem po tržni ceni na koncu obdobja , ko je navedena vrednost višja od nabavne vrednosti v primeru sredstev , in ko je tržna cena nižja od nabavne vrednosti v primeru obveznosti .
They include differences in both price quotation and / or market exchange rates .
Vključujejo razlike tako v kotaciji cen in / ali tržnih menjalnih tečajih .
A reverse sale and repurchase agreement ( reverse repo ) is a contract under which a holder of cash agrees to the purchase of an asset and , simultaneously , agrees to re-sell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
Pogodba o povratni prodaji in povratnem nakupu je pogodba , po kateri se imetnik denarnih sredstev strinja s tem , da kupi sredstvo ter obenem s tem , da ga povratno proda za dogovorjeno ceno , na zahtevo ali po preteku določenega časa , ali v primeru določenega nepredvidenega dogodka .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Včasih je povratna transakcija dogovorjena preko tretje stranke ( tristranski povratni posel ) .
Settlement shall mean an act that discharges obligations in respect of funds or assets transfers between two or more parties .
Poravnava pomeni dejanje izpolnitve obveznosti glede prenosov denarja ali sredstev med dvema ali več strankami .
In the context of intra-Eurosystem transactions , settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets .
V okviru transakcij znotraj Evrosistema se poravnava nanaša na ukinitev neto saldov , ki so posledica transakcij znotraj Evrosistema in zahteva prenos sredstev .
Settlement date shall mean the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution .
Datum poravnave pomeni datum evidentiranja dokončnega in nepreklicnega prenosa vrednosti v poslovnih knjigah zadevne poravnalne institucije .
The timing of the settlement 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 .
Poravnava je lahko takojšnja ( v realnem času ) , v istem dnevu ( ob koncu dneva ) ali dogovorjen datum po datumu prevzema obveznosti .
Straight line depreciation / amortisation shall mean that 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 .
Linearna amortizacija pomeni , da je amortizacija preko določenega obdobja določena z deljenjem nabavne vrednosti sredstva , zmanjšane za njegovo ocenjeno preostalo vrednost , z ocenjeno dobo koristnosti sredstva v razmerju glede na zadevno časovno obdobje .
TARGET shall mean the Trans-European Automated Real-time Gross settlement Express Transfer system composed of one Real-Time Gross Settlement system ( RTGS system ) in each of the NCBs , the EPM and the interlinking .
TARGET pomeni Transevropski avtomatizirani ekspresni transferni sistem bruto poravnav v realnem času , ki sestoji iz enega sistema bruto poravnav v realnem času ( sistem BPRČ ) v vsaki izmed NCB , EPM in interlinking .
Transaction price shall mean the price agreed between the parties when a contract is made .
Transakcijska cena pomeni ceno , ki je dogovorjena med strankama ob sklenitvi pogodbe .
Unrealised gains / losses shall mean gains / losses arising from the revaluation of assets compared to their adjusted cost of acquisition .
Nerealizirani prihodki / odhodki pomenijo prihodke / odhodke , ki izhajajo iz prevrednotenja sredstev v primerjavi s prilagojeno nabavno vrednostjo teh sredstev .
Official Journal of the European Union
Uradni list Evropske unije PRILOGA II SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA
ANNEX II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET Note : The numbering relates to the balance sheet format given in Annex III .
Opomba : Številčenje se nanaša na obliko bilance stanja iz Priloge III .
ASSETS Balance sheet item Categorisation of contents of balance sheet items Valuation principle
SREDSTVA Bilančna postavka Kategorizacija vsebin bilančnih postavk Načelo vrednotenja
Gold and gold receivables Physical gold ( i.e. bars , coins , plates , nuggets ) in storage or  under way .
Zlato in terjatve v zlatu Materializirano zlato ( t.j. palice , kovanci , ploščice , zrna ) v hrambi ali „na poti » .