natgillin/translations-raw huggingface dataset:
17 March 2005 - ECB opinion on the appointment of a new member of the Executive Board of the ECB
17 . marec 2005 - Mnenje ECB o imenovanju novega člana Izvršilnega odbora ECB
At today 's meeting , the Governing Council of the ECB adopted an opinion on a recommendation from the Council of the European Union on the appointment of a new member of the Executive Board of the ECB .
Na današnjem sestanku je Svet ECB sprejel mnenje o priporočilu Sveta Evropske unije glede imenovanja novega člana Izvršilnega odbora ECB .
The Governing Council had no objections to the proposed candidate , Mr Lorenzo Bini Smaghi , who is a person of recognised standing and professional experience in monetary or banking matters , as required by Article 112 ( 2 ) ( b ) of the Treaty establishing the European Community .
Svet ECB ne nasprotuje predlaganemu kandidatu , saj je gospod Lorenzo Bini Smaghi oseba , ki ima ugled in poklicne izkušnje na denarnem ali bančnem področju , kot zahteva člen 112 ( 2 )( b ) Pogodbe o ustanovitvi Evropske skupnosti .
Following this ECB opinion and an opinion of the European Parliament , the new member of the Executive Board will be appointed by common accord of the governments of the Member States which have adopted the single currency at the level of Heads of State or Government .
Na podlagi mnenja ECB in mnenja Evropskega parlamenta bodo novega člana Izvršilnega odbora ECB v medsebojnem soglasju imenovale vlade držav članic , ki so sprejele enotno valuto , na ravni voditeljev držav ali vlad .
The ECB opinion , which will be published shortly in the Official Journal of the European Union , is available on the ECB 's website in all the official Community languages .
Mnenje ECB , ki bo kmalu objavljeno v Uradnem listu Evropske unije , je na voljo na spletnih straneh ECB v vseh uradnih jezikih Skupnosti .
http://www.ecb.europa.eu/press/pr/date/2005/html/pr050317.en.html
http://www.ecb.europa.eu/press/pr/date/2005/html/pr050317.sl.html
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DECISION OF THE EUROPEAN CENTRAL BANK of 5 December 2002 on the annual accounts of the European Central Bank ( ECB / 2002/11 ) ( 2003/132 / EC )
URADNI LIST EVROPSKE UNIJE SKLEP EVROPSKE CENTRALNE BANKE z dne 5 . decembra 2002 o letnih računovodskih izkazih Evropske centralne banke ( ECB / 2002/11 ) ( 2003/132 / ES )
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK ,
L 58/38 SVET EVROPSKE CENTRALNE BANKE JE --
Having regard to the Statute of the European System of Central Banks and of the European Central Bank , and in particular to Article 26.2 thereof , Whereas : ( 1 ) According to Article 26.2 of the Statute , the Governing Council of the European Central Bank ( ECB ) establishes the accounting principles for the annual accounts of the ECB .
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke , zlasti člena 26.2 Statuta , ob upoštevanju naslednjega : ( 1 ) V skladu s členom 26.2 Statuta Svet Evropske centralne banke ( ECB ) določa računovodska načela za letne računovodske izkaze ECB .
Under the transitory rules of Decision ECB / 2000/16 of 1 December 1998 on the annual accounts of the European Central Bank as amended on 15 December 1999 and 12 December 2000 ( 1 ) all assets and liabilities as at the close of business on 31 December 1998 had to be revalued on 1 January 1999 .
V skladu s prehodnimi določbami Sklepa ECB / 2000/16 z dne 1 . decembra 1998 o letnih računovodskih izkazih Evropske centralne banke , kakor je bil spremenjen 15 .
The market prices and rates applied by the ECB in the opening balance sheet on 1 January 1999 were the new average cost at the start of the transitional period .
Tržne cene in tečaji , ki jih je ECB uporabila v začetni bilanci stanja 1 . januarja 1999 , so predstavljali nove povprečne vrednosti na začetku prehodnega obdobja .
Due regard has been given to the preparatory work conducted by the European Monetary Institute ( EMI ) .
Primerno je bilo upoštevano pripravljalno delo , ki ga je opravil Evropski monetarni inštitut ( EMI ) .
The content of Decision ECB / 2000/16 will now be significantly amended .
Vsebina Sklepa ECB / 2000/16 bo sedaj bistveno spremenjena .
It is desirable for reasons of clarity to recast it in one single text .
Zaradi jasnosti je zaželeno , da se oblikuje znova kot enotno besedilo .
The ECB attaches great importance to enhancing the transparency of the regulatory framework of the European System of Central Banks ( ESCB ) even in the absence of an obligation to do so under the Treaty establishing the European Community .
ECB pripisuje velik pomen povečevanju preglednosti regulativnega okvirja Evropskega sistema centralnih bank ( ESCB ) , čeprav Pogodba o ustanovitvi Evropske skupnosti tega ne predpisuje .
The ECB has therefore decided to publish this Decision ,
Zato je ECB sklenila objaviti ta sklep --
  International Accounting Standards  shall mean 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 issued or adopted by the International Accounting Standards Board ( IASB ) ,   national central banks  ( NCBs ) shall mean the NCBs of participating Member States ,   participating Member States  shall mean Member States which have adopted the euro in accordance with the Treaty establishing the European Community ,   non-participating Member States  shall mean Member States which have not adopted the euro in accordance with the Treaty ,   Eurosystem  shall mean the NCBs and the ECB .
--- „mednarodni računovodski standardi » pomeni mednarodne računovodske standarde ( International Accounting Standards , IAS ) , mednarodne standarde finančnega poročanja ( International Financial Reporting Standards , IFRS ) in z njimi povezane razlage ( SIC-IFRIC razlage ) , poznejše spremembe teh standardov in z njimi povezanih razlag , prihodnje standarde in z njimi povezane razlage , ki jih izdaja ali sprejme Upravni odbor za mednarodne računovodske standarde ( International Accounting Standards Board , IASB ) , --- „nacionalne centralne banke » ( NCB ) pomeni NCB sodelujočih držav članic , --- „sodelujoče države članice » pomeni države članice , ki so uvedle evro v skladu s Pogodbo o ustanovitvi Evropske skupnosti , --- „nesodelujoče države članice » pomeni države članice , ki niso uvedle evra v skladu s Pogodbo , --- „Evrosistem » pomeni NCB in ECB .
Further definitions of technical terms used in this Decision are included in the glossary attached as Annex I.
Nadaljnje opredelitve strokovnih izrazov , uporabljenih v tem Sklepu , se nahajajo v glosarju , priloženemu kot Priloga I.
Article 2 Scope of application The rules set out in this Decision shall apply to the annual accounts of the ECB comprising the balance sheet , items recorded in the books of the ECB off-balance sheet , the profit and loss account and the notes to the annual accounts of the ECB .
Člen 2 Področje uporabe Pravila , določena s tem sklepom , veljajo za letne računovodske izkaze ECB , ki obsegajo bilanco stanja , postavke iz poslovnih knjig zabilančnih evidenc ECB , izkaz uspeha ter pojasnila k letnim računovodskih izkazom ECB .
HAS DECIDED AS FOLLOWS : CHAPTER I GENERAL PROVISIONS
SKLENIL : POGLAVJE I SPLOŠNE DOLOČBE
Article 1 Definitions 1 . For the purposes of this Decision :
Člen 1 Opredelitve 1 .
Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply :
Za namene tega sklepa : --- „prehodno obdobje » pomeni obdobje , ki se začne 1 .
  transitional period  shall mean the period beginning on 1 January 1999 and ending on 31 December 2001 , ( 1 ) OJ L 33 , 2.2.2001 , p. 1 .
januarja 1999 in konča 31 . decembra 2001 , ( 1 ) UL L 33 , 2.2.2001 , str .
EN
Uporabljajo se naslednje temeljne računovodske predpostavke :
Official Journal of the European Union Article 4 Recognition of assets and liabilities
Uradni list Evropske unije Člen 4 Priznavanje sredstev in obveznosti 263
L 58/39 ( a ) economic reality and transparency : the accounting methods and financial reporting shall reflect economic reality , shall be transparent and shall respect the qualitative characteristics of understandability , relevance , reliability and comparability .
( a ) realnost in preglednost : računovodske metode in finančno poročanje odsevajo realnost , so pregledne in upoštevajo kakovostne značilnosti razumljivosti , ustreznosti , zanesljivosti in primerljivosti .
Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form ;
Transakcije se evidentirajo in prikažejo v skladu s svojo vsebino in realnostjo , ne zgolj v skladu s svojo pravno obliko ;
A financial or other asset / liability shall only be recognised in the balance sheet of the reporting entity when : ( a ) it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity ;
Finančna ali druga sredstva / obveznosti se priznajo v bilanci stanja poročevalca le , ko : ( a ) je verjetno , da bo katerakoli prihodnja ekonomska korist v zvezi s postavko sredstev ali obveznosti pritekala k ali odtekala od poročevalca ;
( b ) substantially all of the risks and rewards associated with the asset or liability have been transferred to the reporting entity ;
( b ) so vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo v največji meri prenesene na poročevalca ;
and ( c ) the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably .
in ( c ) je mogoče nabavno ceno ali vrednost sredstva za poročevalca ali višino obveznosti zanesljivo izmeriti .
In the context of this Decision , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account .
V smislu tega sklepa to pomeni , da se nerealizirani prihodki ne priznavajo kot prihodki v izkazu uspeha , ampak se prenesejo neposredno na račun vrednotenja .
However , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;
Vendar pa previdnost ne dovoli ustvarjanja skritih rezerv ali namernega napačnega navajanje postavk v bilanci stanja in v izkazu uspeha .
( c ) post-balance sheet-events : assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date .
Člen 5 ( c ) dogodki po datumu bilance stanja : sredstva in obveznosti se prilagodijo dogodkom , ki se zgodijo med datumom letne bilance stanja in datumom , ko pristojni organi odobrijo računovodske izkaze , če navedeni dogodki vplivajo na stanje sredstev in obveznosti na datum bilance stanja .
No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions ;
Do prilagoditev sredstev in obveznosti ne pride , razkrijejo pa se tisti dogodki , ki se zgodijo po datumu bilance stanja , ki ne vplivajo na stanje sredstev in obveznosti na datum bilance stanja , vendar pa so tako pomembni , da bi njihovo nerazkritje lahko vplivalo na zmožnost uporabnikov računovodskih izkazov , da oblikujejo ustrezne ocene in odločitve ;
Article 5 Cash / settlement approach The cash or  settlement  approach shall be used as the basis for recording data in the accounting system of the ECB , without prejudice to the application of Article 5 of Guideline ECB / 2002/10 of 5 December 2002 on the legal framework for accounting and financial reporting in the ESCB . CHAPTER II
Pristop evidentiranja poslovnih dogodkov na datum plačila / poravnave Pristop evidentiranja poslovnih dogodkov na datum plačila ali „poravnave » se uporablja kot osnova za evidentiranje podatkov v računovodskem sistemu ECB ne glede na uporabo člena 5 Smernice ECB / 2002/10 z dne 5 . decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v ESCB .
( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss account of the ECB , shall not be allowed unless they can reasonably be judged to be immaterial in the overall context and presentation of the financial accounts of the reporting institution ;
( d ) pomembnost : odstopanja od računovodskih pravil , vključno s tistimi , ki vplivajo na izračun izkaza uspeha ECB , niso dovoljena , razen , če se lahko zanje utemeljeno presodi , da so nepomembna v vsesplošnem okvirju in predstavitvi računovodskih izkazov poročevalne institucije ;
COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET
POGLAVJE II SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA
Article 6 Composition of the balance sheet ( e ) going concern basis : accounts shall be prepared on a going concern basis ;
Člen 6 ( e ) načelo časovne neomejenosti delovanja : računovodski izkazi se pripravijo na podlagi načela časovne neomejenosti delovanja ;
The composition of the balance sheet shall be based on the structure established in Annex II .
Sestava bilance stanja Sestava bilance stanja temelji na strukturi , določeni v Prilogi II .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex II .
Za namene vrednotenja bilance stanja se uporabljajo tekoči tržni tečaji in cene , razen če je v Prilogi II drugače določeno .
2 . The revaluation of gold , foreign currency instruments , securities and financial instruments ( on-balance-sheet and off-balance-sheet ) shall be performed at the year-end at mid-market rates and prices .
( g ) doslednost in primerljivost : merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo dosledno v smislu enotnosti in kontinuiranosti pristopa z namenom zagotavljanja primerljivosti podatkov v računovodskih izkazih . 2 .
( g ) consistency and comparability : the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements . L 58/40
Prevrednotenje zlata , instrumentov v tuji valuti , vrednostnih papirjev in finančnih instrumentov ( bilančnih kot zabilančnih ) se izvede ob koncu leta po srednjih tržnih tečajih in cenah .
No distinction shall be made between price and currency revaluation differences for gold , but a single gold revaluation difference shall be accounted for , based on the euro price per defined unit of weight of gold derived from the EUR / USD exchange rate on the revaluation date .
Pri zlatu se razlike zaradi spremembe cene in razlike zaradi spremembe tečaja ne obravnavajo različno , temveč se evidentira ena sama razlika prevrednotenja zlata , ki temelji na ceni določene enote teže zlata v evrih , pridobljeni na osnovi tečaja EUR / USD na datum prevrednotenja .
Revaluation shall take place on a currency-by-currency basis for foreign exchange ( including on-balance-sheet and off-balance-sheet transactions ) and on a code-by-code basis ( same ISIN number / type ) for securities , except for those securities included in the item  Other financial assets , which shall be treated as separate holdings .
Prevrednotenje se izvaja po posameznih valutah za tujo valuto ( za bilančne in zabilančne transakcije ) ter po posameznih kodah ( enaka ISIN številka / tip ) za vrednostne papirje , razen za vrednostne papirje , vključene v postavko „Druga finančna sredstva » , ki se obravnavajo kot ločena imetja .
Reverse transactions , including security lending transactions , conducted under an automated security lending programme shall be recorded with effect on the balance sheet for such transactions only where collateral is provided in the form of cash over the complete maturity of the operation .
avtomatiziranega posojanja vrednostnih papirjev , se dejansko evidentirajo v bilanci stanja le za takšne transakcije , pri katerih je dejansko zavarovanje zagotovljeno v obliki denarnih sredstev preko celotnega obdobja trajanja posla .
Article 9 Marketable equity instruments 1 .
Člen 9 Tržni lastniški instrumenti
This Article shall apply to marketable equity instruments ( equity shares or equity funds ) , whether the transactions are conducted directly by the ECB or by an agent acting for the ECB , with the exception of activities conducted for the ECB 's pension funds , participating interests , investments in subsidiaries , significant interests or financial fixed assets . 2 .
1 . Ta člen velja za tržne lastniške instrumente ( lastniške vrednostne papirje ali delniške sklade ) , ne glede na to , ali transakcije izvede neposredno ECB ali zastopnik ECB , z izjemo dejavnosti , izvedenimi za pokojninske sklade ECB , udeležb v drugih družbah , naložb v hčerinske družbe , pomembnih deležev ali finančnih stalnih sredstev .
Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding . The calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or on an average cost method .
1 . Povratna transakcija , ki se izvede v skladu s pogodbo o povratnem nakupu , se evidentira kot prejeti zavarovani depozit na strani obveznosti v bilanci stanja , medtem ko postavka , ki predstavlja zavarovanje , ostane na strani sredstev v bilanci stanja .
3 . Equity instruments shall be treated as follows :
Prodane vrednostne papirje , ki se odkupijo v skladu s pogodbo o povratnem nakupu , ECB , ki jih je dolžna odkupiti , obravnava tako , kakor da so zadevna sredstva še vedno del portfelja , iz katerega so bila prodana .
A reverse transaction conducted under a repurchase agreement shall be recorded as a collateralised inward deposit on the liabilities side of the balance sheet , while the item that has been given as collateral remains on the assets side of the balance sheet .
Lastniški instrumenti , denominirani v tujih valutah , ne predstavljajo dela celotne valutne pozicije , temveč so del ločenega valutnega imetja .
Securities sold which are to be repurchased under repurchase agreements shall be treated by the ECB , which is required to repurchase them , as if the assets in question were still part of the portfolio from which they were sold .
Izračun s tem povezanih pozitivnih in negativnih tečajnih razlik se izvede bodisi z metodo neto povprečne nabavne vrednosti bodisi z metodo povprečne nabavne vrednosti .
Securities acquired under reverse repurchase agreements shall not be revalued and no profit or loss arising thereon shall be taken to the profit and loss account by the party lending the funds .
Vrednostni papirji , pridobljeni v skladu s pogodbami o povratni prodaji , se ne prevrednotijo , noben prihodek ali odhodek iz tega naslova se ne prenaša v izkaz uspeha stranke , ki sredstva posoja .
( a ) the revaluation of equity portfolios shall be performed in accordance with Article 7 ( 2 ) .
( a ) prevrednotenje lastniških portfeljev se izvede v skladu s členom 7 ( 2 ) .
Revaluation shall take place on an item-by-item basis .
Prevrednotenje se izvaja po posameznih postavkah .
There shall be no netting between different equity shares or between different equity funds ;
Med različnimi delnicami ali delniškimi skladi ni neto izravnave ;
( b ) transactions shall be recorded in the balance sheet at transaction price ;
( b ) transakcije se evidentirajo v bilanci stanja po transakcijski ceni ;
( c ) brokerage commission shall be recorded either as a transaction cost to be included in the cost of the asset or as expense in the profit and loss account ;
( c ) posredniška provizija se evidentira bodisi kot transakcijski strošek , vključen v nabavno ceno sredstev , bodisi kot izdatek v izkazu uspeha ;
( d ) the amount of the dividend purchased shall be included in the cost of the equity instrument .
( d ) znesek kupljene dividende se vključi v nabavno ceno lastniškega instrumenta .
At ex-dividend date , while the payment of the dividend has not yet been received , the amount of the dividend purchased may be treated as a separate item ;
Na presečni datum dividende , dokler izplačilo dividende še ni prejeto , se lahko znesek kupljene dividende obravnava kot ločeno postavko ;
( e ) accruals on dividends shall not be booked at period-end as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend ;
( e ) časovne razmejitve dividend niso knjižene ob koncu obdobja , saj so že izkazane v tržni ceni lastniških instrumentov , z izjemo delnic , v katerih ceno ni vključena pravica do izplačila dividend ;
( f ) rights issues shall be treated as a separate asset when issued .
( f ) nove izdaje delnic s pravico prednostnega nakupa za obstoječe delničarje se ob njihovi izdaji obravnavajo kot ločeno sredstvo .
The acquisition cost shall be calculated based on the old average cost of the equities , on the strike price of the new one , and on the proportion between old and new equities .
Nabavna vrednost se izračuna na osnovi starih povprečnih nabavnih vrednosti za delnice , izvršne cene novih ter na osnovi razmerja med starimi in novimi delnicami .
Alternatively , the price of the right may be based on the value of the right in the market , the old average
Druga možnost je , da lahko cena pravice prednostnega nakupa temelji na vrednosti pravice na trgu , stari povprečni
In the case of security lending transactions , the securities shall remain on the balance sheet of the transferor .
V primeru transakcij posojanja vrednostnih papirjev , le-ti ostanejo v bilanci stanja posojevalca .
If , however , securities borrowed by the ECB acting as the transferee are not kept in its the depot at the year-end , the ECB shall establish a provision for losses if the market value of the underlying securities has risen since the contract date of the lending transaction and to show a liability ( retransfer of the securities ) if the securities have been sold in the meantime by the transferee .
Vendar če vrednostni papirji , ki si jih izposodi ECB , ki deluje kot izposojevalec , niso shranjeni v njenem depoju ob koncu leta , ECB oblikuje rezervacijo za kritje izgub , če je tržna vrednost zadevnih vrednostnih papirjev od datuma sklenitve pogodbe o posojanju narasla , in izkaže obveznost ( povratni prenos vrednostnih papirjev ) , če je izposojevalec medtem prodal vrednostne papirje .
The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis .
Tokovi zlata , povezanimi s temi zavarovanimi transakcijami , se ne evidentirajo v računovodskih izkazih , razlike med promptnimi in terminskimi cenami transakcije se časovno razmeji .
L 58/41 cost of equity and the market price of equity before the right issue .
Povratne transakcije , vključno s transakcijami posojanja vrednostnih papirjev , izvedene v skladu z programom 01 / Zv .