natgillin/translations-raw huggingface dataset:
The connection of Българска народна банка ( Bulgarian National Bank ) to TARGET2
Vključitev bolgarske centralne banke v sistem TARGET2 Svet ECB je 10 .
On 10 December 2009 the Governing Council approved the connection of Българска народна банка ( Bulgarian National Bank ) to the TARGET2 system with effect from 1 February 2010 .
decembra 2009 odobril vključitev centralne banke Българска народна банка ( Bolgarska narodna banka ) v sistem TARGET2 s 1 . februarjem 2010 .
ECB opinion on German foreign trade reporting requirements
Mnenje ECB o nemških zahtevah za poročanje o zunanji trgovini
On 27 November 2009 the Governing Council adopted this opinion at the request of the German Ministry for Economic Affairs and Technology ( CON / 2009/97 ) . ECB opinion on the payment system in Hungary
Svet ECB je 27 . novembra 2009 to mnenje sprejel na zahtevo nemškega ministrstva za gospodarske zadeve in tehnologijo ( CON / 2009/97 ) .
On 7 December 2009 , at the request of the Magyar Nemzeti Bank , the Governing Council adopted an opinion on the general terms and conditions , and the operating and technical requirements , of clearing service providers for the payment system in Hungary ( CON / 2009/98 ) .
Svet ECB je 7 . decembra 2009 na zahtevo centralne banke Magyar Nemzeti Bank sprejel Mnenje o splošnih pogojih ter operativnih in tehničnih zahtevah za ponudnike klirinških storitev za plačilni sistem na Madžarskem ( CON / 2009/98 ) .
ECB opinion on the extension of Austrian interbank market support
Mnenje ECB o podaljšanju podpore avstrijskemu medbančnemu trgu
On 10 December 2009 , at the request of the Austrian Ministry of Finance , the Governing Council adopted an opinion on the extension of the Austrian State guarantees for the interbank market ( CON / 2009/99 ) .
Svet ECB je 10 . decembra 2009 na zahtevo avstrijskega ministrstva za finance sprejel Mnenje o podaljšanju avstrijskih državnih jamstev za medbančni trg ( CON / 2009/99 ) .
ECB opinion on Banka Slovenije 's competences relating to Slovenia 's membership of the International Monetary Fund
Mnenje ECB o pristojnostih Banke Slovenije v zvezi s članstvom Slovenije v Mednarodnem denarnem skladu
On 15 December 2009 , the Governing Council adopted this opinion at the request of the Slovenian Ministry of Finance ( CON / 2009/100 ) .
Svet ECB je 15 . decembra 2009 to mnenje sprejel na zahtevo slovenskega ministrstva za finance ( CON / 2009/100 ) .
ECB Guideline on monetary , financial insitutions and markets statistics
Smernica ECB o denarni statistiki , statistiki finančnih institucij in statistiki finančnih trgov
On 4 December 2009 the Governing Council adopted a Guideline amending Guideline ECB / 2007/9 on monetary , financial institutions and markets statistics ( recast ) ( ECB / 2009/23 ) .
Svet ECB je 4 . decembra 2009 sprejel Smernico o spremembah Smernice ECB / 2007/9 o denarni statistiki , statistiki finančnih institucij in statistiki finančnih trgov ( preoblikovano ) ( ECB / 2009/23 ) .
The Guideline will be published shortly in the Official Journal of the European Union and on the ECB 's website .
Smernica bo kmalu objavljena v Uradnem listu Evropske unije in na spletni strani ECB .
Crisis response package 2009 for Croatia , the Former Yugoslav Republic of Macedonia , Albania , Bosnia and Herzegovina , Montenegro , Turkey , Serbia and Kosovo ( under UNSCR 1244/99 )
Paket protikriznih ukrepov za Hrvaško , Makedonijo , Albanijo , Bosno in Hercegovino , Črno goro , Turčijo , Srbijo in Kosovo ( v skladu z uredbo UNSCR 1244/99 )
On 3 December 2009 the Governing Council approved a technical assistance agreement , involving the Eurosystem and the European Commission , in order to strengthen macro and micro-prudential supervision in Croatia , the Former Yugoslav Republic of Macedonia , Albania , Bosnia and Herzegovina , Montenegro , Turkey , Serbia and Kosovo ( under UNSCR 1244/99 ) .
Svet ECB je 3 . decembra 2009 odobril sporazum o tehnični pomoči , s katerim se Eurosistem in Evropska komisija pridružujeta ukrepom za nadzor skrbnega in varnega poslovanja na makro in mikro ravni na Hrvaškem ter v Makedoniji , Albaniji , Bosni in Hercegovini , Črni gori , Turčiji , Srbiji in na Kosovu ( v skladu z uredbo UNSCR 1244/99 ) .
The aim of this two-year programme is to enhance the resilience of the respective economies to financial stress and the technical capacity for cooperation among banking supervisors and with EU authorities . Corporate governance
Cilj tega dvoletnega programa je povečati odpornost gospodarstev teh držav na finančne pritiske ter okrepiti tehnične zmogljivosti za sodelovanje med bančnimi nadzorniki in z organi EU .
Chairmanship of the Information Technology Committee ( ITC )
Upravljanje in vodenje Predsedovanje Odboru za informacijsko tehnologijo ( ITC )
On 3 December 2009 the Governing Council appointed Mr Koenraad de Geest , who is to become the ECB 's Director General Information Systems on 1 January 2010 , as Chairman of the ITC , with effect from the same date .
decembra 2009 imenoval Koenraada de Geesta , ki bo 1 . januarja 2010 prevzel vodenje generalnega direktorata ECB za informacijske sisteme , za predsednika Odbora za informacijsko tehnologijo , z začetkom veljavnosti na isti dan .
His term as ITC Chairman will expire on 31 August 2010 , so as to coincide with the expiry of the terms of office of all Eurosystem / ESCB committee chairpersons , who were ( re ) appointed by the Governing Council on 19 July 2007 for a three-year period .
avgusta 2010 , kar bo sovpadlo z iztekom mandata vseh predsednikov odborov Eurosistema / ESCB , ki jih je Svet ECB 19 . julija 2007 ( ponovno ) imenoval za triletno obdobje .
Chairmanship of the Human Resources Conference ( HRC )
Predsedovanje Kadrovski konferenci ( HRC ) Svet ECB je 3 .
On 3 December 2009 the Governing Council appointed Mr Steven Keuning , who is to become the ECB 's Director General Human Resources , Budget and Organisation on 1 January 2010 , as Chairman of the HRC , with effect from that date .
decembra 2009 imenoval Stevena Keuninga , ki bo 1 . januarja 2010 prevzel vodenje generalnega direktorata ECB kadrovska služba , proračun in organizacija , za predsednika Kadrovske konference , z začetkom veljavnosti na isti dan .
His term as HRC Chairman will expire on 31 August 2010 , so as to coincide with the expiry of the terms of office of all Eurosystem / ESCB committee chairpersons , who were ( re ) appointed by the Governing Council on 19 July 2007 for a three-year period .
avgusta 2010 , kar bo sovpadlo z iztekom mandata vseh predsednikov odborov Eurosistema / ESCB , ki jih je Svet ECB 19 . julija 2007 ( ponovno ) imenoval za triletno obdobje .
ECB Recommendation on the external auditors of the Central Bank and Financial Services Authority of Ireland
Priporočilo ECB glede zunanjega revizorja irske centralne banke
On 14 December 2009 the Governing Council adopted a Recommendation to the Council of the European Union on the external auditors of the Central Bank and Financial Services Authority of Ireland ( ECB / 2009/26 ) .
Svet ECB je 14 . novembra 2009 sprejel Priporočilo Svetu Evropske unije o zunanjem revizorju centralne banke Central Bank and Financial Services Authority of Ireland ( ECB / 2009/26 ) .
The Recommendation will be published shortly in the Official Journal of the European Union and on the ECB 's website .
Priporočilo bo kmalu objavljeno v Uradnem listu Evropske unije in na spletni strani ECB .
On 14 December 2009 the Governing Council adopted a Decision amending Decision ECB / 2001/16 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002 ( ECB / 2009/27 ) .
Svet ECB je 14 . decembra 2009 sprejel Sklep o spremembah Sklepa ECB / 2001/16 o razporeditvi denarnega prihodka nacionalnih centralnih bank sodelujočih držav članic za poslovno leto 2002 ( ECB / 2009/27 ) .
The Decision will be published shortly in the Official Journal of the European Union and on the ECB 's website .
Sklep bo kmalu objavljen v Uradnem listu Evropske unije in na spletni strani ECB .
On 14 December 2009 the Governing Council adopted a Guideline amending Guideline ECB / 2006/16 on the legal framework for accounting and financial reporting in the European System of Central Banks ( ECB / 2009/28 ) .
Svet ECB je 14 . decembra 2009 sprejel Smernico o spremembah Smernice ECB / 2006/16 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank ( ECB / 2009/28 ) .
On 14 December 2009 the Governing Council adopted a Decision amending Decision ECB / 2006/17 on the annual accounts of the European Central Bank ( ECB / 2009/29 ) .
Svet ECB je 14 . decembra 2009 sprejel Sklep o spremembah Sklepa ECB / 2006/17 o letnih računovodskih izkazih Evropske centralne banke ( ECB / 2009/29 ) .
Issuance of banknotes and coins ECB Decision on the volume of coin issuance in 2010
Izdajanje bankovcev in kovancev Sklep ECB o obsegu izdaje kovancev v letu 2010
On 10 December 2009 the Governing Council adopted a Decision on the approval of the volume of coin issuance in 2010 ( ECB / 2009/25 ) .
Svet ECB je 10 . decembra 2009 sprejel Sklep o odobritvi obsega izdaje kovancev v letu 2010 ( ECB / 2009/25 ) .
New ECB Premises
Nova stavba ECB
Launch of the construction phase
Začetek gradbene faze
On 16 December 2009 the Governing Council , having taken note of the satisfactory outcome of a majority of the tenders for the construction of the New ECB Premises in Frankfurt am Main , decided to launch the construction phase of the project .
Svet ECB je 16 . decembra 2009 , potem ko se je seznanil s pozitivnim izidom večine razpisov za gradnjo nove stavbe ECB v Frankfurtu na Majni , sprejel sklep o začetku gradbene faze projekta .
A press release was published yesterday on the ECB 's website .
Sporočilo za javnost je bilo včeraj objavljeno na spletni strani ECB .
http://www.ecb.europa.eu/press/govcdec/otherdec/2009/html/gc091218.en.html
http://www.ecb.europa.eu/press/govcdec/otherdec/2009/html/gc091218.sl.html
ECB opinions [ en ]
ECB opinions [ sl ]
ECB decides to start construction works for its new premises in spring 2010 [ en ]
ECB decides to start construction works for its new premises in spring 2010 [ sl ]
Navigation Path : Home &gt; The European Central Bank &gt; Legal framework &gt; All by date &gt; 2007 &gt; ECB / 2007/5
Navigation Path : Home &gt; The European Central Bank &gt; Pravni okvir &gt; Vse po datumu &gt; 2007 &gt; ECB / 2007/5
Navigation Path : Home &gt; The European Central Bank &gt; Visiting the ECB &gt; Photo gallery &gt; The logo of the ECB and its name in the Treaty languages of the EU
Navigation Path : Home &gt; The European Central Bank &gt; Za obiskovalce &gt; Fotogalerija &gt; Logotip ECB in njeno ime v jezikih Pogodbe o Evropski uniji
DECISION OF THE EUROPEAN CENTRAL BANK of 10 November 2006 on the annual accounts of the European Central Bank ( ECB / 2006/17 ) ( 2006/888 / EC ) THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK ,
SKLEP EVROPSKE CENTRALNE BANKE z dne 10 . novembra 2006 o letnih računovodskih izkazih Evropske centralne banke ( ECB / 2006/17 ) ( 2006/888 / ES ) 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 ,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke in zlasti člena 26.2 Statuta ,
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 .
Pravila , ki jih postavlja ta sklep , se uporabljajo za letne računovodske izkaze ECB , ki zajemajo bilanco stanja , postavke , evidentirane v poslovnih knjigah zabilančnih računov ECB , izkaz poslovnega izida in pojasnila k letnim računovodskim izkazom ECB .
Decision ECB / 2002/11 of 5 December 2002 on the annual accounts of the European Central Bank ( 1 ) ( ECB ) requires significant amendment .
Sklep ECB / 2002/11 z dne 5 . decembra 2002 o letnih računovodskih izkazih Evropske centralne banke ( 1 ) ( ECB ) zahteva večje spremembe .
From 1 January 2007 the European System of Central Banks ( ESCB ) will use the economic approach as defined in Guideline ECB / 2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks ( 2 ) to record foreign exchange transactions , financial instruments denominated in foreign currency and related accruals . It is desirable for reasons of clarity to recast the Decision in a single text .
januarja 2007 bo Evropski sistem centralnih bank ( ESCB ) začel uporabljati pristop evidentiranja poslovnih dogodkov na datum sklenitve posla , kakor je opredeljen v Smernici ECB / 2006/16 z dne 10 . novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank ( 2 ) , za evidentiranje deviznih transakcij , finančnih instrumentov , denominiranih v tuji valuti , in pripadajočih časovnih razmejitev .
Article 3 Basic accounting assumptions
Člen 3 Temeljne računovodske predpostavke
The basic accounting assumptions defined in Article 3 of Guideline ECB / 2006/16 shall also apply for the purposes of this Decision .
Temeljne računovodske predpostavke , opredeljene v členu 3 Smernice ECB / 2006/16 , se uporabljajo tudi za potrebe tega sklepa .
Article 4 ( 2 )
Člen 4 ( 2 )
Decisions ECB / 2002/11 , ECB / 2005/12 and ECB / 2006/3 which are replaced by this Decision should be repealed ,
Sklepi ECB / 2002/11 , ECB / 2005/12 in ECB / 2006/3 , ki jih nadomesti ta sklep , se razveljavijo --
A financial or other asset / liability shall only be recognised in the balance sheet of the ECB in accordance with Article 4 of Guideline ECB / 2006/16 .
Finančna ali druga sredstva / obveznosti se priznajo v bilanci stanja ECB samo v skladu s členom 4 Smernice ECB / 2006/16 .
Article 5 Economic and cash / settlement approaches
Člen 5 Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla in pristop evidentiranja poslovnih dogodkov na datum plačila / poravnave
Article 5 of Guideline ECB / 2006/16 shall apply to this Decision . Article 1 Definitions CHAPTER II
Člen 1 Opredelitve Za ta sklep se uporablja člen 5 Smernice ECB / 2006/16 .
For the purposes of this Decision , « Eurosystem » and « national central banks » ( NCBs ) shall have the same meaning as in Article 1 of Guideline ECB / 2006/16 .
Za namene tega sklepa imata „Eurosistem » in „nacionalne centralne banke » ( NCB ) enak pomen kot v členu 1 Smernice ECB / 2006/16 .
Other technical terms used in this Decision shall have the same meaning as in Annex II to Guideline ECB / 2006/16 .
Drugi tehnični pojmi , ki se uporabljajo v tem sklepu , imajo enak pomen kot v Prilogi II k Smernici ECB / 2006/16 .
( 1 ) OJ L 58 , 3.3.2003 , p. 38 .
( 1 ) UL L 58 , 3.3.2003 , str .
Decision as last amended by Decision ECB / 2006/3 ( OJ L 89 , 28.3.2006 , p. 56 ) .
Sklep , kakor je bil zadnjič spremenjen s Sklepom ECB / 2006/3 ( UL L 89 , 28.3.2006 , str . 56 ) .
( 2 ) See page ... of this Official Journal .
( 2 ) Še ni objavljena .
Article 6 Composition of the balance sheet
Člen 6 Sestava bilance stanja
The composition of the balance sheet shall be based on the structure set out in Annex I.
Sestava bilance stanja temelji na strukturi , ki je določena v Prilogi I.
Official Journal of the European Union Article 7 CHAPTER III INCOME RECOGNITION
Uradni list Evropske unije Člen 7 POGLAVJE III PRIZNAVANJE PRIHODKOV
Provision for foreign exchange rate , interest rate and gold price risks
Rezervacije za tveganja deviznega tečaja , obrestne mere in cene zlata
Article 11 Taking into due consideration the nature of the ECB 's activities , the Governing Council may establish a provision for foreign exchange rate , interest rate and gold price risks in the balance sheet of the ECB .
Člen 11 Svet ECB lahko ob upoštevanju narave dejavnosti ECB oblikuje v bilanci stanja ECB rezervacije za tveganja deviznega tečaja , obrestne mere in cene zlata .
The Governing Council shall decide on the size and use of the provision on the basis of a reasoned estimate of the ECB 's risk exposures .
Svet ECB odloči o velikosti in uporabi rezervacij na podlagi obrazložene ocene izpostavljenosti ECB tem tveganjem .
Income recognition 1 .
Priznavanje prihodkov 1 .
Article 11 ( 1 ) , ( 2 ) , ( 3 ) , ( 5 ) and ( 7 ) of Guideline ECB / 2006/16 shall apply to income recognition .
Za priznavanje prihodkov se uporablja člen 11 ( 1 ) , ( 2 ) , ( 3 ) , ( 5 ) in ( 7 ) Smernice ECB / 2006/16 .
Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of Member States for which the derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding standard revaluation account as laid down by Article 11 ( 1 )( c ) of Guideline ECB / 2006/16 , prior to the offsetting of such losses in accordance with Article 33.2 of the Statute . 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 .
2 . Imetje na posebnih računih vrednotenja , ki izhaja iz prispevkov v skladu s členom 49.2 Statuta v zvezi s centralnimi bankami držav članic , za katere je bilo odstopanje razveljavljeno , se uporabi za pokritje nerealiziranih izgub , kadar presegajo predhodne prihodke vrednotenja , evidentirane na ustreznem standardnem računu vrednotenja , kakor je določeno v členu 11 ( 1 )( c ) Smernice ECB / 2006/16 , pred pokritjem takih izgub v skladu s členom 33.2 Statuta .
1 . Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex I.
Imetje na posebnih računih vrednotenja za zlato , za devize in za vrednostne papirje se ob zmanjšanju imetja ustreznih sredstev sorazmerno zmanjša .
The revaluation of gold , foreign currency instruments , securities and financial instruments both on-balance-sheet and offbalance-sheet , shall be performed at the year-end at mid-market rates and prices .
Prevrednotenje zlata , instrumentov v tuji valuti , vrednostnih papirjev in finančnih instrumentov , tako bilančnih kot zabilančnih , se izvede ob koncu leta po srednjih tržnih tečajih in cenah .
Article 12 Cost of transactions Article 12 of Guideline ECB / 2006/16 shall apply to this Decision .
Člen 12 Stroški transakcij Za ta sklep se uporablja člen 12 Smernice ECB / 2006/16 .
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 euro / US dollar 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 zaradi prevrednotenja zlata , ki temelji na ceni določene enote teže zlata v eurih , 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 i.e. 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 , in po posameznih kodah , tj . enaka številka / tip ISIN , za vrednostne papirje , razen za vrednostne papirje , vključene v postavko „Druga finančna sredstva » , ki se obravnavajo kot ločeno imetje .
Article 9 Reverse transactions
Člen 9 Povratne transakcije
Article 13 of Guideline ECB / 2006/16 shall apply to this Decision .
Za ta sklep se uporablja člen 13 Smernice ECB / 2006/16 .
Article 14 Reverse transactions shall be accounted for in accordance with Article 8 of Guideline ECB / 2006/16 .
Člen 14 Povratne transakcije se evidentirajo v skladu s členom 8 Smernice ECB / 2006/16 .
Foreign exchange forward transactions Foreign exchange forward transactions shall be accounted for in accordance with Article 14 of Guideline ECB / 2006/16 .
Terminske transakcije v tuji valuti Terminske transakcije v tuji valuti se evidentirajo v skladu s členom 14 Smernice ECB / 2006/16 .
Article 10 Marketable equity instruments Article 15 Foreign exchange swaps Marketable equity instruments shall be accounted for in accordance with Article 9 of Guideline ECB / 2006/16 .
Člen 10 Tržni lastniški instrumenti Člen 15 Valutne zamenjave Tržni lastniški instrumenti se evidentirajo v skladu s členom 9 Smernice ECB / 2006/16 .
All points of Article 9 ( 3 ) shall apply to the ECB .
Za ECB se uporabljajo vse točke člena 9 ( 3 ) .
Foreign exchange swaps shall be accounted for in accordance with Article 15 of Guideline ECB / 2006/16 .
Valutne zamenjave se evidentirajo v skladu s členom 15 Smernice ECB / 2006/16 .
Official Journal of the European Union Article 16
Uradni list Evropske unije Člen 16 2 .
Interest rate futures Interest rate futures shall be accounted for in accordance with Article 16 of Guideline ECB / 2006/16 .
Standardizirane terminske pogodbe o obrestni meri Standardizirane terminske pogodbe o obrestni meri se evidentirajo v skladu s členom 16 Smernice ECB / 2006/16 .
Article 17 Interest rate swaps Interest rate swaps shall be accounted for in accordance with Article 17 of Guideline ECB / 2006/16 .
Člen 17 Obrestne zamenjave Obrestne zamenjave se evidentirajo v skladu s členom 17 Smernice ECB / 2006/16 .
Unrealised losses taken to the profit and loss account at the year-end shall be amortised in subsequent years according to the straight-line method .
Nerealizirane izgube , prenesene v izkaz poslovnega izida ob koncu leta , se amortizirajo v naslednjih letih po linearni metodi .
Article 18 Forward rate agreements Forward rate agreements shall be accounted for in accordance with Article 18 of Guideline ECB / 2006/16 .
Člen 18 Nestandardizirane terminske pogodbe o obrestni meri Nestandardizirane terminske pogodbe o obrestni meri se evidentirajo v skladu s členom 18 Smernice ECB / 2006/16 .
Article 19 Forward transactions in securities Forward transactions in securities shall be accounted for in accordance with Method A in Article 19 ( 1 ) of Guideline ECB / 2006/16 .
Člen 19 Terminske transakcije z vrednostnimi papirji Terminske transakcije z vrednostnimi papirji se evidentirajo v skladu z metodo A v členu 19 ( 1 ) Smernice ECB / 2006/16 .
Article 20 Options Options shall be accounted for in accordance with Article 20 of Guideline ECB / 2006/16 .
Člen 20 Opcije Opcije se evidentirajo v skladu s členom 20 Smernice ECB / 2006/16 .
CHAPTER V ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT 2 .
POGLAVJE V LETNA OBJAVLJENA BILANCA STANJA IN IZKAZ POSLOVNEGA IZIDA
Article 22 Development , application and interpretation of rules 1 .
Člen 22 Razvoj , uporaba in razlaga pravil 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 upoštevajo pripravljalno delo , računovodska načela , harmonizirana s pravom Skupnosti , in 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 valuation principles in accordance with International Accounting Standards as adopted by the European Union relevant to the activities and accounts of the ECB .
Če v tem sklepu določena računovodska obravnava ni opredeljena in če Svet ECB ne sprejme odločitve o nasprotnem , ECB upošteva načela vrednotenja v skladu z Mednarodnimi računovodskimi standardi , kot jih sprejme Evropska unija , ki so upoštevni za dejavnosti in računovodske izkaze ECB .