natgillin/translations-raw huggingface dataset:
( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss accounts of the individual NCBs and 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 izkazov poslovnega izida posameznih NCB in ECB , niso dovoljena , razen če se lahko zanje utemeljeno presodi , da so nepomembna v vsesplošnem okviru in predstavitvi računovodskih izkazov poročevalne institucije ;
( f ) the accruals principle : income and expenses shall be recognised in the accounting period in which they are earned or incurred and not according to the period in which they are received or paid ;
( f ) načelo upoštevanja nastanka poslovnega dogodka : prihodki in odhodki se priznajo v obračunskem obdobju , v katerem so zasluženi ali povzročeni ter ne glede na obdobje , v katerem so prejeti ali plačani ;
CHAPTER II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET ( 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 within the ESCB to ensure comparability of data in the financial statements .
( g ) doslednost in primerljivost : merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo dosledno v smislu enotnosti in kontinuiranosti pristopa znotraj ESCB zaradi zagotavljanja primerljivosti podatkov v računovodskih izkazih . POGLAVJE II SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA
Article 6 Composition of the balance sheet The composition of the balance sheet of the ECB / NCBs for ESCB financial reporting purposes shall be based on the structure established in Annex IV . Article 4 Recognition of assets and liabilities
Člen 6 Člen 4 Sestava bilance stanja Sestava bilance stanja ECB / NCB za namene finančnega poročanja ESCB temelji na strukturi , določeni v Prilogi IV .
Article 7 Balance sheet valuation rules 1 .
Člen 7 Finančna ali druga sredstva / obveznosti se priznajo v bilanci stanja poročevalca le , ko : Pravila vrednotenja bilance stanja 1 .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex IV .
Za vrednotenje bilance stanja se uporabljajo tekoči tržni tečaji in cene , razen če je v Prilogi IV določeno drugače . ( a ) je verjetno , da bo katera koli prihodnja ekonomska korist v zvezi s postavko sredstev ali obveznosti pritekala k poročevalcu ali od njega odtekala ;
The revaluation of gold , foreign currency instruments , securities and financial instruments ( on-balance-sheet and off-balance-sheet ) shall be performed on the quarterly revaluation date at mid-market rates and prices .
Prevrednotenje zlata , instrumentov v tuji valuti , vrednostnih papirjev in finančnih instrumentov ( bilančnih in zabilančnih ) se izvede na datum četrtletnega prevrednotenja po srednjih tržnih tečajih in cenah .
This shall not preclude the ECB / NCBs from revaluing their portfolios on a more frequent basis for internal purposes , provided that only data at transaction value is reported during the quarter .
To ne izključuje pogostejšega prevrednotenja lastnih portfeljev s strani ECB / NCB za interne namene , pod pogojem , da se med četrtletjem poročajo le podatki po transakcijski vrednosti .
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 A financial or other asset / liability shall only be recognised in the balance sheet of the reporting entity when :
Pri zlatu se razlike zaradi spremembe cene zaradi spremembe tečaja ne obravnavajo različno , evidentira ena sama razlika prevrednotenja zlata , ki ceni določene enote teže zlata v eurih , pridobljeni in razlike temveč se temelji na na osnovi Priznavanje sredstev in obveznosti
( a ) it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity ;
( b ) so vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo v največji meri prenesene na poročevalca ;
( b ) substantially all of the risks and rewards associated with the asset or liability have been transferred to the reporting entity ;
in
( c ) the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably . L 58/4
( c ) je možno nabavno ceno ali vrednost sredstev za poročevalca ali znesek obveznosti zanesljivo izmeriti .
3.3.2003 exchange rate on the quarterly revaluation date .
tečaja EUR / USD na datum četrtletnega 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 ločeno imetje .
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 .
Povratne transakcije ( vključno s transakcijami posojanja vrednostnih papirjev ) , izvedene v skladu s programom avtomatiziranega posojanja vrednostnih papirjev , se dejansko evidentirajo v bilanci stanja le za takšne transakcije , pri katerih je zavarovanje zagotovljeno v obliki gotovine med celotnim obdobjem trajanja posla .
Revaluation bookings shall be reversed at the end of the next quarter , except for unrealised losses taken to the profit and loss account at the end of the year ;
Knjižbe prevrednotenja se stornirajo ob koncu naslednjega četrtletja , razen nerealizirani odhodki , ki se ob koncu leta prenesejo v izkaz poslovnega izida ;
during the quarter any transactions shall be reported at transaction prices and rates .
med četrtletjem se vse transakcije poročajo po transakcijskih cenah in tečajih .
Marketable equity instruments 1 .
Člen 9 Tržni lastniški instrumenti 1 .
This Article applies to marketable equity instruments ( equity shares or equity funds ) , whether the transactions are conducted directly by an NCB or the ECB or by an agent , with the exception of activities conducted for pension funds , participating interests , investments in subsidiaries , significant interests or financial fixed assets .
Ta člen velja za tržne lastniške instrumente ( lastniške vrednostne papirje ali delniške sklade ) , ne glede na to , ali transakcije izvede neposredno NCB ali ECB ali posrednik , z izjemo dejavnosti , izvedenimi za pokojninske sklade , udeležb v drugih družbah , naložb v hčerinske družbe , pomembnih deležev ali finančnih naložb v osnovna sredstva .
Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding .
Lastniški instrumenti , denominirani v tujih valutah , ne predstavljajo dela celotne valutne pozicije , ampak so del ločenega valutnega imetja .
It is recommended that the calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or ( alternatively ) on an average cost method .
Priporočeno je , da se izračun s tem povezanih pozitivnih in negativnih tečajnih razlik izvede bodisi z metodo neto povprečne nabavne vrednosti bodisi ( alternativno ) z metodo povprečne nabavne vrednosti .
It is recommended that equity instruments be treated in line with the following rules : ( a ) the revaluation of equity portfolios is performed in accordance with Article 7 ( 2 ) .
Priporočeno je , da se lastniški instrumenti obravnavajo v skladu z naslednjimi pravili : ( a ) prevrednotenje lastniških portfeljev se izvede v skladu s členom 7 ( 2 ) .
Revaluation takes place on an item-by-item basis .
Prevrednotenje se izvaja po posameznih postavkah .
For equity funds , the price revaluation is performed on a net basis , and not on an individual share-by-share basis .
Za delniške sklade se cenovno prevrednotenje izvede na neto osnovi in ne po posameznih delnicah .
There is no netting between different equity shares or between different equity funds ;
Med različnimi delnicami ali delniškimi skladi ni neto izravnave ;
( b ) transactions are recorded in the balance sheet at transaction price ;
( b ) transakcije se evidentirajo v bilanci stanja po transakcijski ceni ;
( c ) brokerage commission is recorded either as transaction cost to be included in the cost of the asset or as expense in the profit and loss account ;
( c ) posredniška provizija je evidentirana bodisi kot transakcijski strošek , vključen v nabavno ceno sredstev , bodisi kot izdatek v izkazu poslovnega izida ;
( d ) the amount of the dividend purchased is included in the cost of the equity instrument .
( d ) znesek kupljene dividende je vključen v nabavni ceni 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 ločena postavka ;
( e ) accruals on dividends are not 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 , razen delnice , v katerih ceno ni vključena pravica do izplačila dividend ;
( f ) rights issues are 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 is 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
Article 8 Repurchase agreements
Člen 8 Pogodbe o povratnem nakupu
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 .
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 .
Securities sold which are to be repurchased under repurchase agreements shall be treated by the ECB / NCB required to repurchase them as if the assets in question were still part of the portfolio from which they were sold .
Prodane vrednostne papirje , ki se odkupijo v skladu s pogodbami o povratnem nakupu , obravnava ECB / NCB , ki jih mora odkupiti , kakor da so zadevna sredstva še vedno del portfelja , iz katerega so bila prodana .
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 poslovnega izida stranke , ki sredstva posoja .
Reverse transactions involving securities denominated in foreign currencies shall have no effect on the average cost of the currency position .
Povratne transakcije , ki vključujejo vrednostne papirje , denominirane v tujih valutah , ne vplivajo na povprečno nabavno vrednost valutne pozicije .
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 .
Such transactions shall be accounted for in the same manner as that prescribed for repurchase operations .
Take transakcije se evidentirajo na način , kakršen je predpisan za posle povratnega nakupa .
If , however , securities borrowed by the ECB , or an NCB acting as the transferee , are not kept in its depot at the year-end , the transferee 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 transferee has in the meantime sold the securities .
Vendar če vrednostni papirji , ki si jih izposodi ECB ali pa NCB , ki deluje kot izposojevalec , niso shranjeni v njenem depoju ob koncu leta , izposojevalec oblikuje rezervacije 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 .
Alternatively , the price of the right may be based on the value of the right in the market , the old average cost of equity and the market price of equity before the right issue .
novih ter na osnovi razmerja med starimi in novimi delnicami .
They are treated in line with Eurosystem accounting rules . Article 10 Banknotes The  banknotes in circulation  figure in the balance sheets of NCBs shall be the result of two components : ( a ) unadjusted amount of euro banknotes in circulation , which shall be calculated according to either of the following two methods : Method A : BC = BP  BD  S Method B : BC = BI  BR Where : BC = is the euro  banknotes in circulation  figure BP = is the value of euro banknotes produced or received from the printer or other NCBs BD = is the value destroyed of euro banknotes
Druga možnost je , da lahko cena pravice prednostnega nakupa temelji na vrednosti pravice na trgu , stari povprečni nabavni vrednosti delnice ter tržni ceni delnice pred novo izdajo delnic s pravico prednostnega nakupa . Obravnavajo se v skladu z računovodskimi pravili Eurosistema .
( 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 poslovnega izida , 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 poslovnega izida , se v naslednjih letih ne stornirajo v breme novih nerealiziranih prihodkov ;
( e ) there shall be no netting of unrealised losses in any one security , or in any currency or in gold holdings against unrealised gains in other securities or currencies or gold .
( e ) ni neto izravnave nerealiziranih odhodkov pri katerem koli vrednostnem papirju , valuti ali imetju v zlatu v breme nerealiziranih prihodkov iz drugih vrednostnih papirjev , valut ali zlata .
Accruals for financial assets and liabilities ( e.g. interest payable and amortised premiums / discounts ) shall be calculated and recorded / booked in the accounts at least quarterly .
Časovne razmejitve za finančna sredstva in obveznosti ( npr . obveznost iz naslova obresti in amortizirane premije / diskonti ) se izračunajo in evidentirajo / knjižijo najmanj četrtletno .
Accruals for other items shall be calculated and recorded / booked in the accounts at least on an annual basis .
Časovne razmejitve za druge postavke se izračunajo in evidentirajo / knjižijo na račune najmanj letno .
The ECB / NCBs may calculate accruals on a more frequent detailed basis provided that only data at transaction value is reported during the quarter .
ECB / NCB lahko izračunajo časovne razmejitve pogosteje pod pogojem , da se med četrtletjem poročajo le podatki po transakcijski vrednosti .
Accruals denominated in foreign currencies shall be translated at the mid-market rate at the end of the quarterly period and reversed at the same rate .
Časovne razmejitve , denominirane v tujih valutah , se preračunajo po srednjem tržnem tečaju na koncu četrtletnega obdobja in se stornirajo po enakem tečaju .
Generally , for the calculation of accruals during the year local practice may apply ( i.e. calculation until either the last business day or the last calendar day of the quarter ) .
izračun do bodisi zadnjega poslovnega dneva bodisi zadnjega koledarskega dneva četrtletja ) . Vendar pa je ob koncu leta zadnji koledarski dan četrtletja ( tj .
However , at year-end the last calendar day of the quarter ( i.e. 31 December ) is the mandatory reference date .
31 . december ) obvezni referenčni datum .
Only transactions that entail a change in the holding of a given currency may give rise to realised foreign exchange gains or losses .
Samo transakcije , ki imajo za posledico spremembo v stanju določene valute , lahko povzročijo realizirane pozitivne ali negativne tečajne razlike .
BI = is the value of euro banknotes put into circulation BR = is the value of euro banknotes received S = is the value of euro banknotes in stock / vault ;
Člen 10 Bankovci Znesek „bankovcev v obtoku » v bilancah stanja NCB je rezultat dveh komponent : ( a ) neprilagojeni znesek eurobankovcev v obtoku , izračunan z eno od naslednjih dveh metod : metoda A : BC = BP -- BD -- S metoda B : BC = BI -- BR Pri čemer : BC = je znesek „eurobankovcev v obtoku » BP = je vrednost eurobankovcev , natiskanih ali prejetih od tiskarne ali drugih NCB BD = je vrednost uničenih eurobankovcev BI = je vrednost eurobankovcev , danih v obtok BR = je vrednost prejetih eurobankovcev S = je vrednost eurobankovcev na zalogi / v trezorju ;
( b ) plus / minus the amount of the adjustments resulting from the application of the banknote allocation key .
( b ) plus / minus znesek prilagoditev , ki izhajajo iz uporabe ključa za razdelitev bankovcev .
CHAPTER III INCOME RECOGNITION
POGLAVJE III PRIZNAVANJE PRIHODKOV
Article 11 Recognition of income 1 .
Člen 11 Priznavanje prihodkov
The following rules shall apply to income recognition : Article 12 Cost of transactions 1 .
Člen 12 Stroški transakcij 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 poslovnega izida ;
( a ) realised gains and realised losses shall be taken to the profit and loss account ;
( b ) nerealizirani prihodki se ne priznajo kot prihodek , ampak se prenesejo neposredno na račun vrednotenja ;
( b ) unrealised gains shall not be recognised as income , but transferred directly to a revaluation account ; L 58/6
Za stroške transakcij se uporabljajo naslednja splošna pravila : ( a ) metoda povprečne nabavne vrednosti se uporablja dnevno za zlato , instrumente v tuji valuti in vrednostne papirje za izračun nabavne vrednosti prodanih postavk ob upoštevanju vpliva gibanja menjalnega tečaja in / ali cen ;
3.3.2003 ( 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 ) povprečna nabavna cena / tečaj sredstva / obveznosti se zmanjša / poveča za nerealizirane odhodke , prenesene v izkaz poslovnega izida ob koncu leta ;
( c ) in the case of the acquisition of coupon securities , the amount of coupon income purchased shall be treated as a separate item .
( c ) v primeru nakupa kuponskih vrednostnih papirjev se znesek kupljenega kuponskega prihodka obravnava kot ločena postavka .
In the case of securities denominated in foreign currency , it shall be included in the holding of that currency , but shall not be included in the cost or price of the asset for the purpose of determining the average price .
V primeru vrednostnih papirjev , denominiranih v tuji valuti se vključi v stanje te valute , ne pa v nabavne stroške ali ceno sredstva za namen ugotavljanja povprečne cene .
The following special rules shall apply to securities :
Za vrednostne papirje se uporabljajo naslednja posebna pravila : ( a ) transakcije se evidentirajo po transakcijski ceni in knjižijo po čisti ceni ;
rate / gold price . 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 .
Pri neto prodajah 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 .
Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses .
Razlike v povprečnem tečaju / ceni zlata med prilivi in odlivi med dnevom prav tako povzročijo realizirane prihodke ali odhodke .
Where a liability situation exists in respect of a foreign currency or gold position , the reverse treatment shall apply to the abovementioned approach .
Kjer obstajajo obveznosti v zvezi s pozicijo tuje valute ali zlata , se za navedeni pristop uporablja nasprotni postopek .
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 ;
Tako na povprečno nabavno vrednost pasivne pozicije vplivajo neto prodaje , medtem ko neto nakupi zmanjšajo pozicijo pri obstoječem tehtanem povprečnem tečaju / ceni zlata ;
( e ) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account .
( e ) stroški transakcij v tuji valuti in drugi splošni stroški se knjižijo v izkaz poslovnega izida .
( a ) transactions shall be recorded at the transaction price and booked in the financial accounts at the clean price ; ( 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 .
POGLAVJE IV ( b ) provizije za skrbništvo in upravljanje , provizije za tekoče račune in drugi posredni stroški se ne štejejo za transakcijske stroške in se vključijo v izkaz poslovnega izida .
( 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 ; 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 .
( d ) za izračun povprečne nabavne vrednosti vrednostnega papirja se bodisi ( i ) vsi nakupi med dnevom po nabavni vrednosti dodajo stanju predhodnega dne , da dobimo novo tehtano povprečno ceno pred upoštevanjem prodaj istega dne , bodisi ( ii ) lahko upoštevajo posamezni nakupi in prodaje vrednostnih papirjev v vrstnem redu , v kakršnem se zgodijo med dnevom , da bi se izračunala revidirana povprečna cena .