natgillin/translations-raw huggingface dataset:
They shall be treated in line with Eurosystem accounting rules . CHAPTER III INCOME RECOGNITION
nabavni vrednosti delnice ter tržni ceni delnice pred novo izdajo delnic s pravico prednostnega nakupa .
derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding standard revaluation account as described in paragraph 1 ( c ) of this Article , prior to the offsetting of such losses in accordance with Article 33.2 of the Statute .
Obravnavajo se skladno z računovodskimi pravili Evrosistema . prihodke vrednotenja , evidentirane na ustreznem standardnem računu vrednotenja , kakor je opisano v odstavku 1 ( c ) tega člena , pred pokritjem takšnih odhodkov v skladu s členom 33.2 Statuta .
The holdings on special revaluation accounts for gold , for currencies and for securities shall be reduced pro rata in the event of a reduction in the holdings of the relevant assets .
Imetja na posebnem računu vrednotenja za zlato , valute in vrednostne papirje se sorazmerno zmanjšajo v primeru zmanjšanja imetja ustreznih sredstev . POGLAVJE III PRIZNAVANJE PRIHODKOV
Article 11 Article 10 Recognition of income 1 . The following rules shall apply to income recognition : 1 .
Člen 11 Stroški transakcij Člen 10 Priznavanje prihodkov 1 .
The following general rules shall apply to the cost of transactions : ( a ) the average cost method shall be used on a daily basis for gold , foreign currency instruments and securities , to compute the acquisition cost of items sold , having regard to the effect of exchange rate and / or price movements ;
Za priznavanje prihodkov se uporabljajo naslednja pravila : ( a ) realizirani prihodki in realizirani odhodki se prenašajo v izkaz uspeha ;
( b ) the average cost price / rate of the asset / liability shall be reduced / increased by unrealised losses taken to the profit and loss account at the year-end ;
( b ) nerealizirani prihodki se ne priznajo kot prihodek , temveč se prenesejo neposredno na račun vrednotenja ;
( b ) unrealised gains shall not be recognised as income , but transferred directly to a revaluation account ; ( c ) unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account ;
( c ) nerealizirani odhodki se prenašajo v izkaz uspeha , kadar presegajo predhodne prihodke vrednotenja , evidentirane na ustreznem računu vrednotenja ;
( d ) unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against new unrealised gains ;
( d ) nerealizirani odhodki , preneseni v izkaz uspeha , se v naslednjih letih ne stornirajo v breme novih nerealiziranih prihodkov ;
Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities , either according to the straight line method or the internal rate of return ( IRR ) method .
Premije ali diskonti , ki izhajajo iz izdanih in kupljenih vrednostnih papirjev , se izračunajo in prikažejo kot del obrestnih prihodkov in se amortizirajo preko preostalega obdobja do dospelosti vrednostnih papirjev , bodisi po linearni metodi , bodisi po metodi notranje stopnje donosnosti ( IRR ) .
Accruals denominated in foreign currencies shall be translated at the mid-market rate at the year-end and reversed at the same rate .
Časovne razmejitve , denominirane v tujih valutah , se preračunajo po srednjem tržnem tečaju ob koncu leta in se stornirajo po enakem tečaju .
Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of a Member State for which the
Imetja na posebnih računih vrednotenja , ki izhajajo iz prispevkov v skladu s členom 49.2 Statuta glede centralnih bank držav članic , za katere je bilo odstopanje odpravljeno , se uporabijo za pokritje nerealiziranih odhodkov , kadar presegajo predhodne
( a ) transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price ;
( a ) transakcije se evidentirajo po transakcijski ceni in knjižijo po čisti ceni ;
( b ) custody and management fees , current account fees and other indirect costs are not considered as transaction costs and shall be included in the profit and loss account .
( b ) provizije za skrbništvo in upravljanje , provizije za tekoče račune ter drugi posredni stroški se ne smatrajo za transakcijske stroške in se vključijo v izkaz uspeha .
( d ) for the purpose of calculating the average purchase cost of a security , either ( i ) all purchases made during the day shall be added at cost to the previous day 's holding to produce a new weighted average price before applying the sales for the same day ;
( d ) za namene izračuna povprečne nabavne vrednosti vrednostnega papirja se bodisi ( i ) vsi nakupi tekom dneva po nabavni vrednosti dodajo stanju predhodnega dne , da dobimo novo tehtano povprečno ceno pred upoštevanjem prodaj istega dne ;
or ( ii ) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average price . L 58/42
bodisi ( ii ) lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev v vrstnem redu , v kakršnem se zgodijo tekom dneva , z namenom izračuna revidirane povprečne cene .
The following special rules shall apply to gold and foreign exchange : 2 .
Za zlato in tujo valuto se uporabljajo naslednja posebna pravila : ( a ) transakcije v tuji valuti , ki ne vplivajo na spremembo stanja te valute , se preračunajo v evre z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave ter ne vplivajo na nabavno vrednost tega imetja ;
Interest rate swaps , futures , forward rate agreements and other interest rate instruments shall be accounted for and revalued on an item-by-item basis . These instruments shall be treated separately from on-balance-sheet items .
( b ) transakcije v tuji valuti , ki vplivajo na spremembo stanja te valute , se preračunajo v evre z uporabo menjalnega tečaja na datum sklenitve pogodbe ali datum poravnave ;
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments .
( c ) dejanski denarni prejemki in plačila se preračunajo po srednjem tržnem menjalnem tečaju , ki velja na dan poravnave ;
( a ) transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro , using the exchange rate of the contract or settlement date , and shall not affect the acquisition cost of that holding ;
( d ) neto nakupi valut in zlata , izvršeni tekom dneva , se dodajo stanju predhodnega dne po povprečni nabavni vrednosti dnevnih nakupov za vsako posamezno valuto in zlato z namenom izračuna novega tehtanega povprečnega tečaja / cene zlata .
( b ) transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract or settlement date ; Article 13 Foreign exchange forward transactions 1 .
V primeru neto prodaj izračun realiziranega prihodka ali odhodka temelji na povprečni nabavni vrednosti stanja posamezne valute ali zlata v predhodnem dnevu , tako da ostane povprečna nabavna vrednost nespremenjena .
Forward purchases and sales shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transaction .
Razlike v povprečnem tečaju / ceni zlata med prilivi in odlivi tekom dneva prav tako povzročijo realizirane prihodke ali odhodke .
Gains and losses on sale transactions shall be calculated using the average cost of the currency position on the contract date , plus two or three working days , in accordance with the daily netting procedure of purchases and sales .
Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto prodaje , medtem ko neto nakupi zmanjšajo pozicijo pri obstoječem tehtanem povprečnem tečaju / ceni zlata .
Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 10 ( 1 ) .
( e ) stroški transakcij v tuji valuti in drugi splošni stroški se evidentirajo v izkazu uspeha .
2 . The difference between the spot and the forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales .
obrestni instrumenti se evidentirajo in prevrednotijo po posameznih postavkah . Ti instrumenti se obravnavajo ločeno od bilančnih postavk .
At the settlement date the off-balance-sheet accounts shall be reversed , and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end .
Prihodki in odhodki , ki izhajajo iz zabilančnih instrumentov , se priznavajo in obravnavajo podobno kakor pri bilančnih instrumentih .
The average cost of the currency position shall be affected by forward purchases from the trade date plus either two or three working days , depending on the market conventions for the settlement of spot transactions , at the spot purchase rate . 5 .
1 . Terminski nakupi in prodaje se priznavajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju terminske transakcije .
The forward positions shall be valued in conjunction with the spot position of the same currency , offsetting any differences that may arise within a single currency position . A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account ;
Prihodki in odhodki od prodajnih transakcij se izračunajo z uporabo povprečne nabavne vrednosti valutne pozicije na datum sklenitve pogodbe , z dodatnima dvema ali tremi delovnimi dnevi , v skladu s postopkom dnevne neto izravnave za nakupe in prodaje .
a net profit balance shall be credited to the revaluation account . ( c ) actual cash receipts and payments shall be translated at the mid-market exchange rate on the day on which settlement occurs ;
Prihodki in odhodki se štejejo za nerealizirane do datuma poravnave in se obravnavajo v skladu s členom 10 ( 1 ) . 2 .
( d ) net acquisitions of currencies and gold made during the day shall be added , at the average cost of the purchases of the day for each respective currency and gold , to the previous day 's holding , to produce a new weighted average rate / gold price .
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost iz naslova obresti ali terjatev iz naslova obresti , tako za nakupe , kot za prodaje , ter se časovno razmeji . 3 .
In the case of net sales , the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged .
Na datum poravnave se zabilančne postavke stornirajo , morebitno stanje na računu vrednotenja se evidentira v dobro izkaza uspeha ob koncu četrtletja .
Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses . Where a liability situation exists in respect of a foreign currency or gold position , the reverse treatment shall apply to the abovementioned approach .
4 . Na povprečno nabavno vrednost valutne pozicije vplivajo terminski nakupi od datuma sklenitve posla z dodatnima dvema ali tremi delovnimi dnevi , odvisno od tržnih običajev glede poravnave promptnih transakcij po promptnem nakupnem tečaju .
Thus the average cost of the liability position shall be affected by net sales , while net purchases shall reduce the position at the existing weighted average rate / gold price ; ( e ) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account .
Terminske pozicije se vrednotijo v povezavi s promptno pozicijo iste valute s pobotanjem morebitnih razlik , ki se lahko pojavijo znotraj pozicije posamezne valute . Neto odhodek se evidentira v breme izkaza uspeha , kadar preseže predhodne prihodke vrednotenja , evidentirane na računu vrednotenja ;
CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
neto prihodek se evidentira na računu vrednotenja .
Article 12 General rules Article 14 Foreign exchange swaps 1 .
Člen 12 Splošna pravila 1 .
Spot purchases and sales shall be recognised in on-balance-sheet accounts at the settlement date .
Terminske transakcije v tuji valuti , terminski deli valutnih zamenjav in drugi instrumenti , ki vključujejo prihodnjo zamenjavo ene valute za drugo , se vključijo v neto valutne pozicije za izračun pozitivnih in negativnih tečajnih razlik .
Forward sales and purchases shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transactions . 1 .
1 . Promptni nakupi in prodaje se priznajo na računih bilance stanja na datum poravnave .
Foreign exchange forward transactions , the forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating foreign exchange gains and losses .
Terminske prodaje in nakupi se priznajo na zabilančnih računih od datuma sklenitve posla do datuma poravnave po promptnem tečaju terminskih transakcij .
Sale transactions shall be recognised at the spot rate of the transaction , so that no gains and losses will arise .
Prodajne transakcije se priznajo po promptnem tečaju transakcije ; tako ne pride do nobenih prihodkov ali odhodkov .
The difference between the spot and forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales .
V primeru prihodka se opravi vknjižba v breme prehodnega računa med druga sredstva in odobri račun vrednotenja .
At the settlement date the off-balance-sheet accounts shall be reversed .
Razlika med promptnim in terminskim tečajem se obravnava kot obveznost iz naslova obresti ali terjatev iz naslova obresti , tako za nakupe , kot za prodaje , ter se časovno razmeji . Člen 16 Obrestne zamenjave
6 . The average cost of the foreign currency position shall not change .
Na datum poravnave se zabilančne postavke stornirajo . 6 .
7 . The forward position shall be valued in conjunction with the spot position .
Povprečna nabavna vrednost valutne pozicije se ne spremeni . 1 .
7 . Unrealised losses taken to 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 .
Obrestne zamenjave se evidentirajo na datum sklenitve posla na zabilančnih računih . 7 .
In the case of a profit , the entry made shall be a debit to a suspense account as other assets and a credit to the revaluation account . Article 16 Interest rate swaps 1 .
Terminska pozicija se vrednoti v povezavi s promptno pozicijo .
Interest rate swaps shall be recorded on the trade date in off-balance-sheet accounts . 2 .
2 . Tekoča plačila obresti , prejeta ali plačana , se časovno razmejijo .
The current interest payments , either received or paid , shall be recorded on an accruals basis .
Netiranje plačil pri posamezni obrestni zamenjavi je dovoljeno .
Netting payments per interest rate swap are allowed . 3 .
Člen 15 Standardizirane terminske pogodbe na obrestno mero 3 .
A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
Saldo plačila , ki vodi v priliv , vpliva na povprečno nabavno vrednost valute ob zapadlosti plačila .
Every interest rate swap shall be marked-to-market and , if necessary , translated into euro at the currency spot rate .
Standardizirane terminske pogodbe na obrestno mero se evidentirajo na datum sklenitve posla na zabilančnih računih .
Unrealised losses taken to 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 .
Vsaka obrestna zamenjava je vrednotena na dnevno tržno ceno in , če je potrebno , preračuna v evre po promptnem deviznem tečaju .
Unrealised revaluation gains shall be credited to a revaluation account .
Nerealizirani odhodki , preneseni v izkaz uspeha ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih prihodkov , razen če je instrument dospel ali odpoklican .
Fees shall be taken to the profit and loss account . Article 15 Interest rate futures 1 .
Nerealizirani prihodki vrednotenja se knjižijo v dobro računa vrednotenja .
Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts . 2 .
2 . Začetno kritje se evidentira kot ločeno sredstvo , če je položeno v gotovini .
The initial margin shall be recorded as a separate asset if deposited in cash . If deposited in the form of securities , it shall remain unchanged in the balance sheet .
Če je položeno v obliki vrednostnih papirjev , ostane v bilanci stanja nespremenjeno .
Daily changes in the variation margins shall be recorded in the balance sheet in a separate account , either as an asset or as a liability , depending on the price development of the futures contract .
Dnevne spremembe gibljivih kritij se v bilanci stanja evidentirajo na ločenem računu , bodisi kot sredstvo ali kot obveznost , odvisno od gibanja cene standardizirane terminske pogodbe .
Immediately thereafter the separate account shall be cancelled and the overall result of the transaction shall be recorded as a profit or loss , regardless of whether or not delivery takes place .
Takoj zatem se ločen račun stornira , skupni rezultat transakcije pa se evidentira kot prihodek ali kot odhodek , ne glede na to , ali je prišlo do izročitve .
If delivery does take place , the purchase or sale entry shall be made at market price .
V primeru izročitve se knjižba o nakupu ali prodaji izvede po tržni ceni .
Fees shall be taken to the profit and loss account .
Provizije se izkažejo v izkazu uspeha .
Article 17 Forward rate agreements 1 .
Člen 17 Nestandardizirane terminske pogodbe na obrestno mero 4 .
Forward rate agreements shall be recorded at the time of trading in off-balance-sheet accounts . 2 .
5 . Preračun v evre , če je to primerno , se izvede na dan vnovčitve po tržnem tečaju tega dne .
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 .
Priliv tuje valute vpliva na povprečno nabavno vrednost pozicije te valute na datum vnovčitve . 1 .
Payments shall not be recorded on an accruals basis .
Nestandardizirane terminske pogodbe na obrestno mero se evidentirajo ob sklenitvi posla na zabilančnih računih .
If forward rate agreements in a foreign currency are held , there shall be an effect on the average cost of this currency position in the compensation payment .
Zaradi dnevnega prevrednotenja se prihodki in odhodki knjižijo na določene ločene račune .
The compensation payment shall be translated into euro at the spot rate on the settlement date .
Ločeni račun na strani sredstev bilance predstavlja odhodek , ločeni račun na strani obveznosti bilance predstavlja prihodek .
A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
Nerealizirani odhodki bremenijo izkaz uspeha in enaki zneski se knjižijo v dobro računa obveznosti kot druge obveznosti .
The conversion into euro , if appropriate , shall be made on the close-out day at the market rate on that day .
Znesek nadomestila , ki jo ena stranka plača drugi na datum poravnave , se na datum poravnave evidentira v izkazu uspeha .
An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date .
7 . Nerealizirani odhodki , preneseni v izkaz uspeha ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih
Owing to daily revaluation , the profits and losses shall be entered in defined separate accounts .
Pri nestandardiziranih pogodbah na obrestno mero v tuji valuti pride do vpliva na povprečno nabavno vrednost pozicije te valute v kompenzacijskem plačilu .
A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit .
Kompenzacijsko plačilo se preračuna v evre po promptnem tečaju na datum poravnave .
Unrealised losses shall be debited to the profit and loss account and such amounts shall be credited to a liability account as other liabilities .
Saldo plačila , ki vodi v priliv , vpliva na povprečno nabavno vrednost valute ob zapadlosti plačila .
Official Journal of the European Union Method B :
Uradni list Evropske unije Metoda B : 01 / Zv .
All forward rate agreements shall be marked-to-market and , if necessary , translated into euro at the currency spot rate .
Vse nestandardizirane terminske pogodbe na obrestno mero so prevrednotene na dnevno tržno ceno in , če je potrebno , preračunane v evre po promptnem deviznem tečaju .
Unrealised losses taken to 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 , preneseni v izkaz uspeha ob koncu leta , se v naslednjih letih ne stornirajo v breme nerealiziranih odhodkov , razen če je instrument dospel ali odpoklican .
Unrealised revaluation gains shall be credited to a revaluation account . 5 .
Nerealizirani prihodki vrednotenja se knjižijo v dobro računa vrednotenja .
Fees shall be taken to the profit and loss account . ( 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 .
( 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 the revaluation of a security shall be made on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts .
( b ) na koncu četrtletja se izvede prevrednotenje vrednostnega papirja na podlagi neto pozicije , ki izhaja iz bilance stanja , in prodaj tega vrednostnega papirja , evidentiranih na zabilančnih računih .
The amount of the revaluation shall be equal to the difference between this net position valued at revaluation price and the same position valued at the average cost of the balance sheet position .
Znesek vrednotenja je enak razliki med navedeno neto pozicijo , vrednoteno po ceni prevrednotenja , in isto pozicijo , vrednoteno po povprečni nabavni vrednosti bilančne pozicije .
The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments ;
Rezultat vrednotenja je enak razliki med promptno ceno in povprečno nabavno vrednostjo nakupnih obveznosti .
( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken .
( c ) rezultat terminske prodaje se evidentira v poslovnem letu , v katerem je bila obveznost prevzeta .
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 .
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 ob času prodaje nezadostna .