natgillin/translations-raw huggingface dataset:
Realised gains and losses arising from the sale of foreign exchange , gold and securities are taken to the Profit and Loss Account .
Realizirani prihodki in odhodki iz prodaje tuje valute , zlata in vrednostnih papirjev se prenašajo v izkaz poslovnega izida .
Such realised gains and losses are calculated by reference to the average cost of the respective asset .
Takšni realizirani prihodki in odhodki se izračunajo na podlagi povprečne nabavne vrednosti posameznega sredstva .
Unrealised gains are not recognised as income but are transferred directly to a revaluation account .
Nerealizirani prihodki se ne priznajo kot prihodek , ampak se evidentirajo neposredno na računu prevrednotenja .
Unrealised losses are taken to the Profit and Loss Account if they exceed previous revaluation gains registered in the corresponding revaluation account .
Nerealizirani odhodki se prenesejo v izkaz poslovnega izida , kadar presegajo predhodne prihodke vrednotenja , evidentirane na ustreznem računu prevrednotenja .
Unrealised losses in any one security , currency or in gold are not netted against unrealised gains in other securities , currencies or gold .
Pri nerealiziranih odhodkih iz katerega koli vrednostnega papirja , valute ali imetja v zlatu ni neto izravnave v breme nerealiziranih prihodkov iz drugih vrednostnih papirjev , valut ali zlata .
In the event of an unrealised loss on any item at the year-end , the average cost of that item is reduced to the year-end exchange rate and / or market price .
V primeru nerealiziranih odhodkov ob koncu leta iz katere koli postavke se povprečna nabavna vrednost te postavke zmanjša na devizni tečaj in / ali tržno ceno ob koncu leta .
Premiums or discounts arising on purchased securities are calculated and presented as part of interest income and are amortised over the remaining life of the assets .
Premije ali diskonti za kupljene vrednostne papirje se izračunajo in prikažejo kot del obrestnih prihodkov ter se amortizirajo preko preostalega obdobja do dospelosti vrednostnih papirjev .
REVERSE TRANSACTIONS Reverse transactions are operations whereby the ECB buys or sells assets under a repurchase agreement or conducts credit operations against collateral .
POVRATNE TRANSAKCIJE Povratne transakcije so operacije , s katerimi ECB kupi ali proda sredstva v skladu s pogodbo o povratnem nakupu ali izvede kreditne posle z zavarovanjem .
Under a repurchase agreement , securities are sold for cash with a simultaneous agreement to repurchase them from the counterparty at an agreed price on a set future date .
Po pogodbi o povratnem nakupu se vrednostni papirji prodajo za gotovino ob sočasnem dogovoru o njihovem povratnem nakupu od nasprotne stranke za dogovorjeno ceno na datum v prihodnosti .
Repurchase agreements are recorded as collateralised inward deposits on the liability side of the Balance Sheet and also lead to an interest expense in the Profit and Loss Account .
Pogodbe o povratnem nakupu se prikažejo kot prejete zavarovane vloge na strani obveznosti v bilanci stanja , v izkazu poslovnega izida pa nastanejo obrestni odhodki .
Securities sold under such an agreement remain on the Balance Sheet of the ECB .
Vrednostni papirji , prodani v okviru takšnih pogodb , ostanejo v bilanci stanja ECB .
Under a reverse repurchase agreement , securities are bought for cash with a simultaneous agreement to sell them back to the counterparty at an agreed price on a set future date .
Po pogodbi o povratni prodaji se vrednostni papirji kupijo za gotovino ob sočasnem dogovoru o njihovi ponovni prodaji nasprotni stranki za dogovorjeno ceno na datum v prihodnosti .
Reverse repurchase agreements are recorded as collateralised loans on the asset side of the Balance Sheet but are not included in the ECB 's security holdings . They give rise to interest income in the Profit and Loss Account .
Pogodbe o povratni prodaji se v bilanci stanja prikažejo kot dana zavarovana posojila na strani sredstev , vendar se ne vključijo v imetja vrednostnih papirjev ECB , v izkazu poslovnega izida pa nastanejo obrestni prihodki .
Reverse transactions ( including security lending transactions ) conducted under an automated security lending programme are recorded on the Balance Sheet only where collateral is provided to the ECB in the form of cash over the maturity of the transaction .
Povratne transakcije ( vključno s transakcijami posojanja vrednostnih papirjev ) , izvedene v okviru programa avtomatiziranega posojanja vrednostnih papirjev , se evidentirajo v bilanci stanja le v primeru , ko ECB prejme zavarovanje v obliki gotovine za obdobje trajanja transakcije .
In 2006 the ECB did not receive any collateral in the form of cash over the maturity of such transactions .
V letu 2006 ECB ni prejela nobenega zavarovanja v obliki gotovine za obdobje trajanja takšnih transakcij .
OFF-BALANCE-SHEET INSTRUMENTS Currency instruments , namely foreign exchange forward transactions , forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date , are included in the net foreign currency position for the purpose of calculating foreign exchange gains and losses .
ZABILANČNI INSTRUMENTI Instrumenti v tuji valuti , tj . terminske transakcije v tuji valuti , terminski deli valutnih zamenjav in drugi valutni instrumenti , ki vključujejo prihodnjo zamenjavo ene valute za drugo , se vključijo v neto valutno pozicijo zaradi izračuna pozitivnih in negativnih tečajnih razlik .
Interest rate instruments are revalued on an item-by-item basis .
Obrestni instrumenti se prevrednotijo za vsako postavko posebej .
Daily changes in the variation margin of open interest rate futures contracts are recorded in the Profit and Loss Account .
Dnevne spremembe gibljivih kritij nedospelih terminskih pogodb o obrestni meri se evidentirajo v izkazu poslovnega izida .
The valuation of forward transactions in securities is based on a generally accepted valuation method using observable market prices and the discount factors from the settlement date to the valuation date .
Vrednotenje terminskih transakcij z vrednostnimi papirji temelji na splošno sprejeti metodi vrednotenja z uporabo tržnih cen in diskontnih faktorjev od datuma poravnave do datuma vrednotenja .
POST-BALANCE-SHEET EVENTS Assets and liabilities are adjusted for events that occur between the annual Balance Sheet date and the date on which the Governing Council approves the financial statements , if such events materially affect the condition of assets and liabilities at the Balance Sheet date .
DOGODKI PO DATUMU BILANCE STANJA Sredstva in obveznosti se prilagodijo dogodkom , ki se zgodijo med datumom letne bilance stanja in datumom , ko Svet ECB potrdi računovodske izkaze , če ti dogodki pomembno vplivajo na stanje sredstev in obveznosti na datum bilance stanja .
INTRA-ESCB BALANCES / INTRA-EUROSYSTEM BALANCES Intra-ESCB transactions are cross-border transactions that occur between two EU central banks .
STANJA ZNOTRAJ ESCB / EUROSISTEMA Transakcije znotraj ESCB so čezmejne transakcije , ki potekajo med dvema centralnima bankama EU .
These transactions are processed primarily via TARGET -- the Trans-European Automated Real-time Gross settlement Express Transfer system ( see Chapter 2 ) -- and give rise to bilateral balances in accounts held between those EU central banks connected to TARGET .
Zaradi teh transakcij , ki se obdelajo predvsem prek sistema TARGET -- transevropskega sistema bruto poravnave v realnem času ( glej Poglavje 2 ) --, nastanejo dvostranski saldi na računih med tistimi centralnimi bankami EU , ki so povezane v TARGET .
These bilateral balances are then assigned to the ECB on a daily basis , leaving each NCB with a single net bilateral position vis-à-vis the ECB only .
Ti dvostranski saldi se dnevno dodelijo ECB , posamezni NCB pa ostane samo ena neto dvostranska pozicija do ECB .
This position in the books of the ECB represents the net claim or liability of each NCB against the rest of the ESCB .
Ta pozicija v knjigah ECB predstavlja neto terjatev ali obveznost vsake NCB do ostalega ESCB .
Intra-ESCB balances of the euro area NCBs with the ECB ( except for the capital of the ECB and positions resulting from the transfer of foreign reserve assets to the ECB ) are described as intra-Eurosystem claims or liabilities and are presented in the Balance Sheet of the ECB as a single net asset or liability position .
Stanja znotraj ESCB , ki jih imajo nacionalne centralne banke euroobmočja pri ECB ( razen kapitala ECB in stanj , ki so posledica prenosa deviznih rezerv na ECB ) , so terjatve ali obveznosti znotraj Eurosistema in se v bilanci stanja ECB prikažejo kot ena neto pozicija sredstev ali obveznosti .
Intra-Eurosystem balances arising from the allocation of euro banknotes within the Eurosystem are included as a single net asset under « Claims related to the allocation of euro banknotes within the Eurosystem » ( see « Banknotes in circulation » in the notes on accounting policies ) .
Stanja znotraj Eurosistema , ki izhajajo iz razdelitve eurobankovcev znotraj Eurosistema , se vključijo kot eno neto sredstvo v postavko „Terjatve v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema » ( glej „Bankovci v obtoku » v računovodskim usmeritvam ) .
Intra-ESCB balances of non-euro area NCBs ( Danmarks Nationalbank and the Bank of England ) with the ECB , arising from their participation in TARGET , are disclosed under « Liabilities to non-euro area residents denominated in euro » .
Stanja znotraj ESCB , ki jih imajo nacionalne centralne banke zunaj euroobmočja ( Danmarks Nationalbank in Bank of England ) pri ECB in izhajajo iz njihovega sodelovanja v sistemu TARGET , se razkrijejo pod „Obveznosti do nerezidentov euroobmočja v eurih » .
On 31 December 2006 , Sveriges Riksbank ceased to participate in TARGET .
Na dan 31 . decembra 2006 je Sveriges Riksbank prenehala sodelovati v sistemu TARGET .
TREATMENT OF FIXED ASSETS Fixed assets , with the exception of land , are valued at cost less depreciation .
OBRAVNAVA OSNOVNIH SREDSTEV Osnovna sredstva , razen zemljišč , se vrednotijo po amortizirani nabavni vrednosti .
Land is valued at cost .
Zemljišča se vrednotijo po nabavni vrednosti .
Depreciation is calculated on a straightline basis , beginning in the quarter after acquisition and continuing over the expected economic lifetime of the asset , as follows : Computers , related hardware and software , and motor vehicles Equipment , furniture and plant in building Capitalised building and refurbishment expenditure Fixed assets costing less than Euros 10,000
Amortizacija se obračunava linearno od četrtletja po nabavi do konca dobe koristnosti sredstva , kakor sledi : Računalniki , in strojna / programska oprema ter motorna vozila Oprema , pohištvo in tehnična infrastruktura Kapitalizirani izdatki za zgradbe in obnovo Osnovna sredstva , ki stanejo manj kot 10.000 EUR
4 years 10 years 25 years Written off in the year of acquisition
4 leta 10 let 25 let Odpis v letu nabave
The depreciation period for capitalised building and refurbishment expenditure relating to the ECB 's existing premises has been reduced in order to ensure that these assets are completely written off before the ECB moves to its new premises .
Amortizacijska doba kapitaliziranih izdatkov za zgradbe in obnovo , povezanih z obstoječimi prostori ECB , se je skrajšala , da bi se zagotovil popoln odpis teh sredstev pred selitvijo ECB v novo stavbo .
THE ECB' S RETIREMENT PLAN AND OTHER POST-EMPLOYMENT BENEFITS The ECB operates a defined benefit scheme for its staff .
POKOJNINSKI NAČRT IN DRUGI POZAPOSLITVENI PREJEMKI ECB ECB za svoje zaposlene upravlja pokojninski načrt z določenimi prejemki .
This is funded by assets held in a longterm employee-benefit fund .
Ta se financira s sredstvi iz dolgoročnega sklada za prejemke zaposlenih .
BALANCE SHEET The liability recognised in the Balance Sheet in respect of the defined benefit plans is the present value of the defined benefit obligation ECB Annual Report 2006
BILANCA STANJA Obveznost , ki se v zvezi z načrtom z določenimi prejemki prizna v bilanci stanja , je sedanja vrednost obveze za določene prejemke na datum bilance stanja , minus poštena vrednost sredstev načrta , s katerimi se ta obveza financira , ECB Letno poročilo 2006
at the Balance Sheet date , less the fair value of plan assets used to fund the obligation , adjusted for unrecognised actuarial gains or losses .
prilagojena za nepriznane aktuarske dobičke ali izgube .
The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method .
Obvezo za določene prejemke letno izračunajo neodvisni aktuarji z uporabo metode predvidene pomembnosti enot .
The present value of the defined benefit obligation is determined by discounting the estimated future cash flows , using interest rates of high-quality corporate bonds that are denominated in euro and have similar terms of maturity to the term of the related pension liability .
Njena sedanja vrednost se določi z diskontiranjem ocenjenih prihodnjih denarnih tokov z uporabo obrestnih mer visoko kakovostnih podjetniških obveznic , ki so denominirane v eurih in imajo podobno dospelost kot zadevna pokojninska obveznost .
Actuarial gains and losses can arise from experience adjustments ( where actual outcomes are different from the actuarial assumptions previously made ) and changes in actuarial assumptions .
Aktuarski dobički in izgube lahko nastanejo zaradi izkustvenih prilagoditev ( če se dejanski rezultati razlikujejo od predhodnih aktuarskih predpostavk ) in sprememb v aktuarskih predpostavkah .
PROFIT AND LOSS ACCOUNT The net amount charged to the Profit and Loss Account comprises : ( a ) the current service cost of the benefits accruing for the year ;
IZKAZ POSLOVNEGA IZIDA Neto znesek , ki bremeni izkaz poslovnega izida , obsega : ( a ) stroške sprotnega službovanja , ki izhajajo iz službovanja zaposlencev v poslovnem letu ;
( b ) interest at the discount rate on the defined benefit obligation ;
( b ) obresti od obveze za določene prejemke po diskontni stopnji ;
( c ) the expected return on the plan assets ;
( c ) pričakovani donos sredstev načrta ;
and ( d ) any actuarial gains and losses recognised in the Profit and Loss Account , using a « 10 % corridor » approach .
ter ( d ) aktuarske dobičke in izgube , ki se priznajo v izkazu poslovnega izida , pri čemer se uporablja pristop z „10 % pasom » .
« 10 % CORRIDOR » APPROACH Net cumulative unrecognised actuarial gains and losses which exceed the greater of ( a ) 10 % of the present value of the defined benefit obligation and ( b ) 10 % of the fair value of plan assets , are to be amortised over the expected average remaining working lives of the participating employees .
PRISTOP Z „10 % PASOM » Neto kumulativni nepriznani aktuarski dobički in izgube , ki presegajo večjo od tehle velikosti , ( a ) 10 % sedanje vrednosti obveze za določene prejemke in ( b ) 10 % poštene vrednosti sredstev načrta , se amortizirajo med pričakovano povprečno preostalo delovno dobo sodelujočih zaposlenih .
PENSIONS OF EXECUTIVE BOARD MEMBERS AND OTHER POST-RETIREMENT OBLIGATIONS Unfunded arrangements are in place for the pensions of members of the Executive Board and disability benefit provisions for the staff .
POKOJNINE ČLANOV IZVRŠILNEGA ODBORA IN DRUGE OBVEZE PO UPOKOJITVI Za pokojnine članov Izvršilnega odbora ECB in rezervacije za invalidnine zaposlenih je vzpostavljen sistem financiranja brez skladov .
The expected costs of these benefits are accrued over the Executive Board / staff members » terms of office / employment using an accounting approach similar to that of defined benefit pension plans .
Pričakovani stroški teh prejemkov se izračunajo na podlagi trajanja mandata / zaposlitve člana Izvršilnega odbora / zaposlenca z uporabo računovodskega pristopa , ki je podoben tistemu za pokojninske načrte z določenimi prejemki .
Actuarial gains and losses are recognised in the same manner as outlined above .
Aktuarski dobički in izgube se priznajo na enak način , kot je opisano zgoraj .
These obligations are valued annually by independent actuaries to establish the appropriate liability in the financial statements .
Te obveze letno vrednotijo neodvisni aktuarji z namenom , da se v računovodskih izkazih ustvari ustrezna obveznost .
BANKNOTES IN CIRCULATION The ECB and the 12 euro area NCBs , which together comprise the Eurosystem , issue euro banknotes .
BANKOVCI V OBTOKU ECB in 12 nacionalnih centralnih bank euroobmočja , ki skupaj tvorijo Eurosistem , izdajajo eurobankovce 3 .
3 The total value of euro banknotes in circulation is allocated to the Eurosystem central banks on the last working day of each month in accordance with the banknote allocation key 4 .
Skupna vrednost eurobankovcev v obtoku se centralnim bankam Eurosistema razdeli zadnji delovni dan v mesecu v skladu s ključem za razdelitev bankovcev 4 .
The ECB has been allocated a share of 8 % of the total value of euro banknotes in circulation , which is disclosed under the Balance Sheet liability item « Banknotes in circulation » .
ECB je bil dodeljen 8 % delež skupne vrednosti eurobankovcev v obtoku , ki se razkrije v pasivni postavki bilance stanja „Bankovci v obtoku » .
The ECB 's share of the total euro banknote issue is backed by claims on the NCBs .
Delež ECB v skupni vrednosti eurobankovcev je krit s terjatvami do NCB .
These claims , which bear interest , 5 are disclosed under the sub-item « Intra-Eurosystem claims : claims related to the allocation of euro banknotes within the Eurosystem » ( see « Intra-ESCB balances / intra-Eurosystem balances » in the 3 4 Decision ECB / 2001/15 of 6 December 2001 on the issue of euro banknotes , OJ L 337 , 20.12.2001 , p. 52 , as amended .
Te terjatve , ki se obrestujejo 5 , se razkrijejo v podpostavki „Terjatve znotraj Eurosistema : Terjatve v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema » ( glej „Stanja znotraj ESCB / Eurosistema » v pojasnilih k računovodskim usmeritvam ) . Obrestni prihodki od teh terjatev se vključijo v postavko „Neto obrestni 3 Sklep ECB / 2001/15 z dne 6 .
« Banknote allocation key » means the percentages that result from taking into account the ECB 's share in the total euro banknote issue and applying the subscribed capital key to the NCBs » share in that total .
„Ključ za razdelitev bankovcev » pomeni odstotke , ki izhajajo iz upoštevanja deleža ECB v skupni izdaji eurobankovcev in uporabe ključa vpisanega kapitala na deležu NCB v tej skupni količini .
Decision ECB / 2001/16 of 6 December 2001 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002 , OJ L 337 , 20.12.2001 , p. 55 , as amended .
Sklep ECB / 2001/16 z dne 6 . decembra 2001 o razdelitvi denarnih prihodkov nacionalnih centralnih bank sodelujočih držav članic za poslovno leto 2002 , UL L 337 , 20.12.2001 , str .
ECB Annual Report 2006 notes on accounting policies ) .
ECB Letno poročilo 2006
Interest income on these claims is included within the item « Net interest income » .
prihodki » .
Until 2005 , this income was distributed separately to the NCBs in the form of an interim distribution after the end of each quarter .
Do leta 2005 se je ta prihodek posebej razdelil NCB v obliki vmesne razdelitve po koncu vsakega četrtletja 6 .
6 For 2006 onwards , the Governing Council has decided that this income is due to the NCBs in the financial year in which it accrues , but is to be distributed on the second working day of the following year .
Svet ECB je odločil , da od leta 2006 dalje ta prihodek zapade v plačilo v poslovnem letu , v katerem nastane , razdeli pa se drugi delovni dan naslednjega leta 7 .
7 It is distributed in full unless the ECB 's net profit for the year is less than its income earned on euro banknotes in circulation and subject to any decisions by the Governing Council to make transfers to a provision for foreign exchange rate , interest rate and gold price risks and to charge costs incurred by the ECB in connection with the issue and handling of euro banknotes against this income .
Razdeli se v celoti , razen če čisti dobiček ECB tekočega leta ni manjši od njenega prihodka iz eurobankovcev v obtoku , pa tudi ob upoštevanju morebitnih sklepov Sveta ECB o prenosu tega prihodka med rezervacije za tečajna tveganja , obrestna tveganja in cenovna tveganja pri zlatu ter njegovem zmanjšanju za stroške , ki jih je ECB imela v zvezi z izdajo in obdelavo eurobankovcev .
OTHER ISSUES Taking account of the ECB 's role as a central bank , the Executive Board considers that the publication of a cash flow statement would not provide the readers of the financial statements with any additional relevant information .
DRUGO Glede na vlogo , ki jo ima ECB kot centralna banka , se je Izvršilni odbor odločil , da ne objavi izkaza denarnih tokov , saj meni , da uporabniki računovodskih izkazov z njim ne bi pridobili pomembnejših dodatnih informacij .
In accordance with Article 27 of the Statute of the ESCB , and on the basis of a recommendation of the Governing Council , the EU Council has approved the appointment of KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft as the external auditors of the ECB for a five-year period up to the end of the financial year 2007 .
V skladu s členom 27 Statuta ESCB in na podlagi priporočila Sveta ECB je Svet EU odobril , da se KPMG Deutsche TreuhandGesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft imenuje za zunanjega revizorja ECB za obdobje petih let do konca poslovnega leta 2007 .
Decision ECB / 2002/9 of 21 November 2002 on the distribution of the income of the European Central Bank on euro banknotes in circulation to the national central banks of the participating Member States , OJ L 323 , 28.11.2002 , p. 49 .
Sklep ECB / 2002/9 z dne 21 . novembra 2002 o razdelitvi prihodka Evropske centralne banke iz naslova eurobankovcev v obtoku med nacionalne centralne banke sodelujočih držav članic , UL L 323 , 28.11.2002 , str .
Decision ECB / 2005/11 of 17 November 2005 on the distribution of the income of the European Central Bank on euro banknotes in circulation to the national central banks of the participating Member States , OJ L 311 , 26.11.2005 , p. 41 .
Sklep ECB / 2005/11 z dne 17 . novembra 2005 o razdelitvi prihodka Evropske centralne banke iz naslova eurobankovcev v obtoku med nacionalne centralne banke sodelujočih držav članic , UL L 311 , 26.11.2005 , str .
This Decision repealed Decision ECB / 2002/9 .
41 . Ta sklep je razveljavil Sklep ECB / 2002/9 .
NOTES ON THE BALANCE SHEET 1 GOLD AND GOLD RECEIVABLES Claims on non-euro area residents Current accounts Money market deposits Reverse repurchase agreements Security investments Total Claims on euro area residents Current accounts Money market deposits Reverse repurchase agreements Total 2006 Euros 1,388,630,590 1,352,326,756 2005 Euros Change Euros As at 31 December 2006 the ECB held 20.6 million ounces of fine gold ( 2005 : 23.1 million ounces ) .
POJASNILA K BILANCI STANJA 1 ZLATO IN TERJATVE V ZLATU Na dan 31 . decembra 2006 je imela ECB 20,6 milijona unč čistega zlata ( 2005 : 23,1 milijona unč ) .
The reduction was due to gold sales in accordance with the Central Bank Gold Agreement of 27 September 2004 , of which the ECB is a signatory .
Zmanjšanje je posledica prodaj zlata v skladu s Sporazumom centralnih bank o zlatu z dne 27 . septembra 2004 , ki ga je podpisala tudi ECB .
The decrease in the euro value of this holding due to these sales was partially compensated by a significant rise in the price of gold during 2006 ( see « Gold and foreign currency assets and liabilities » in the notes on accounting policies ) .
Zmanjšanje vrednosti tega imetja v eurih zaradi teh prodaj se je delno izravnalo zaradi precejšnjega povečanja cene zlata v letu 2006 ( glej „Zlato ter sredstva in obveznosti v tuji valuti » v pojasnilih k računovodskim usmeritvam ) .
5,149,756,962 ( 3,761,126,372 ) 1,182,580,317 169,746,439 330,983,321
Terjatve do nerezidentov euroobmočja Tekoči računi Vloge na denarnem trgu Pogodbe o povratni prodaji Naložbe v vrednostne papirje Skupaj 2006 EUR 1.388.630.590 1.352.326.756 2005 EUR Sprememba EUR 5.149.756.962 ( 3.761.126.372 ) 1.182.580.317 169.746.439