natgillin/translations-raw huggingface dataset:
Finally , as stressed repeatedly by the Governing Council , a decisive and comprehensive set of structural reform measures aimed at achieving a more dynamic and competitive European economy with flexible labour and product markets is urgently needed .
V tem okviru in glede na dejstvo , da je nekaj držav poročalo o bistvenih popravkih podatkov o preteklih primanjkljajih in stopnji zadolženosti , Svet ECB države ponovno poziva , da poskrbijo za zanesljivo zbiranje in pravočasno oddajo javnofinančnih statističnih podatkov .
The main objective of such measures is to deal with the ongoing challenges from globalisation , rapid technological change and ageing populations and , overall , to ensure greater resilience to shocks . These challenges are not specific to the euro area .
Svet ECB prav tako poudarja , da so strukturne reforme nujne za večjo dinamiko in konkurenčnost europskega gospodarstva z bolj fleksibilnimi trgi dela in izdelkov . Glavni cilj teh reform je obvladovanje izzivov globalizacije , hitrih tehnoloških sprememb in staranja prebivalstva , predvsem pa večja odpornost na šoke .
However , successful structural reforms would also contribute to fostering the adjustment processes within the euro area . In particular , they would allow those member countries with a weaker record in terms of economic growth and employment creation or with persistently high inflation to perform better in the future .
Čeprav se s temi izzivi ne sooča le euroobmočje , bodo uspešne strukturne reforme prispevale k hitrejšemu izvajanju prilagoditvenih procesov , predvsem pa bodo državam z nižjimi stopnjami gospodarske rasti , manjšim številom novih delovnih mest ali trajno visokimi stopnjami inflacije omogočile , da v prihodnje dosegajo boljše rezultate .
As regards existing growth and inflation differentials within the euro area , available data suggest that the dispersion of growth and inflation rates in the euro area is not materially different from that of the United States and has not increased since 1999 .
V zvezi z razlikami med obstoječimi stopnjami rasti in inflacije v euroobmočju dostopni podatki kažejo , da se v euroobmočju bistveno ne razlikujejo od primerljivih podatkov v ZDA in se od leta 1999 niso povečale .
However , in cases where growth and inflation differentials are not due to catching-up processes or temporary factors , structural reforms are even more necessary to enhance economic performance and flexibility in the adjustment process .
Vseeno so za krepitev gospodarske rasti in fleksibilnosti v procesu prilagajanja strukturne reforme še toliko bolj nujne tam , kjer razlike v stopnji rasti in inflacije niso posledica procesov dohitevanja ali prehodnih dejavnikov .
This issue of the Monthly Bulletin contains three articles .
Ta številka mesečnega biltena vsebuje tri članke .
The first article reviews the concept of the HICP , discusses its properties and examines the experience gained with this consumer price index .
Prvi v luči novih spoznanj in izkušenj analizira koncept indeksa HICP , obravnava njegove značilnosti in predstavlja izkušnje , pridobljene z uporabo tega indeksa cen življenjskih potrebščin .
The second article discusses the implementation of structural reforms in the context of the Lisbon strategy and its relaunch following the European Council 's mid-term review in March 2005 .
Drugi obravnava potek strukturnih reform v okviru Lizbonske strategije od začetka njenega ponovnega izvajanja po vmesnem pregledu na Europskem svetu marca 2005 .
Finally , the third article examines the use of harmonised statistics on interest rates applied by MFIs to euro-denominated deposits and loans , compiled by the ECB since the beginning of 2003 . back to top
Tretji članek pa preučuje uporabo usklajenih statistik o obrestnih merah , ki jih denarne finančne institucije uporablja za vloge in posojila v eurih in jih ECB zbira od začetka leta 2003 .
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2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 1 This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 1 Ta dokument je mišljen zgolj kot dokumentacijsko orodje in institucije za njegovo vsebino ne prevzemajo nobene odgovornosti
GUIDELINE OF THE EUROPEAN CENTRAL BANK of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks ( ECB / 2006/16 ) ( 2006/887 / EC ) ( OJ L 348 , 11.12.2006 , p. 1 )
SMERNICA EVROPSKE CENTRALNE BANKE z dne 10 . novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank ( ECB / 2006/16 ) ( 2006/887 / ES ) ( UL L 348 , 11.12.2006 , str .
Amended by : Official Journal No ►M1 ►M2 ►M3 ►M4 Guideline of the European Central Bank 2008/122 / EC of 17 December 2007 Guideline of the European Central Bank 2009/100 / EC of 11 December 2008 Guideline ECB / 2009/18 of the European Central Bank 2009/595 / EC of 17 July 2009 Guideline of the European Central Bank 2009/1021 / EU of 14 December 2009 L 42 L 36 L 202 L 348 page 85 46 65 75 date 16.2.2008 5.2.2009 4.8.2009 29.12.2009
julija 2009 Evropske centralne banke z dne 14 . decembra 2009 L L L L 42 36 202 348 stran 85 46 65 75 datum 16.2.2008 5.2.2009 4.8.2009 29.12.2009
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 2 ▼B GUIDELINE OF THE EUROPEAN CENTRAL BANK of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks ( ECB / 2006/16 ) ( 2006/887 / EC )
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 2 ▼B SMERNICA EVROPSKE CENTRALNE BANKE z dne 10 . novembra 2006 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank ( ECB / 2006/16 ) ( 2006/887 / ES )
Having regard to the Statute of the European System of Central Banks and of the European Central Bank , and in particular Articles 12.1 , 14.3 and 26.4 thereof , Having regard to the contribution of the General Council of the European Central Bank ( ECB ) pursuant to the second and third indents of Article 47.2 of the Statute , Whereas : ( 1 ) ( 2 )
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke in zlasti členov 12.1 , 14.3 in 26.4 Statuta , ob upoštevanju prispevka Razširjenega sveta Evropske centralne banke ( ECB ) , v skladu z drugo in tretjo alinejo člena 47.2 Statuta , ob upoštevanju naslednjega : ( 1 )
The European System of Central Banks ( ESCB ) is subject to reporting commitments under Article 15 of the Statute .
Evropski sistem centralnih bank ( ESCB ) je obvezan poročati v skladu s členom 15 Statuta .
Pursuant to Article 26.3 of the Statute , the Executive Board draws up a consolidated balance sheet of the ESCB for analytical and operational purposes .
V skladu s členom 26.3 Statuta pripravi Izvršilni odbor konsolidirano bilanco stanja ESCB za analitične in operativne namene .
Pursuant to Article 26.4 of the Statute , for the application of Article 26 of the Statute the Governing Council establishes the necessary rules for standardising the accounting and financial reporting of operations undertaken by the national central banks ( NCBs ) .
V skladu s členom 26.4 Statuta sprejme Svet ECB za uporabo člena 26 Statuta potrebna pravila za standardiziranje računovodstva in finančnega poročanja o poslovanju nacionalnih centralnih bank ( NCB ) .
The disclosure relating to euro banknotes in circulation , remuneration of net intra-Eurosystem claims / liabilities resulting from the allocation of euro banknotes within the Eurosystem , and monetary income should be harmonised in the NCBs » published annual financial statements .
Razkritje , ki se nanaša na eurobankovce v obtoku , obrestovanje neto terjatev / obveznosti znotraj Eurosistema , ki izhaja iz razdelitve eurobankovcev znotraj Eurosistema , ter na denarne prihodke , bi morali harmonizirati v objavljenih letnih računovodskih izkazih posameznih NCB .
The items to be harmonised are indicated with an asterisk in Annexes IV , VIII and IX .
Postavke , ki se harmonizirajo , so označene z zvezdico v Prilogah IV , VIII in IX .
Guideline ECB / 2002/10 of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks ( 1 ) requires significant amendment .
Smernica ECB / 2002/10 z dne 5 . decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank ( 1 ) zahteva večje spremembe .
From 1 January 2007 the ESCB will use the economic approach to record foreign exchange transactions , financial instruments denominated in foreign currency and related accruals . It is desirable for reasons of clarity to recast the Guideline in a single text ,
Od 1 . januarja 2007 bo ESCB uporabljal pristop evidentiranja poslovnih dogodkov na datum sklenitve posla za evidentiranje transakcij v tuji valuti , finančnih instrumentov v tuji valuti in pripadajočih časovnih razmejitev .
GENERAL PROVISIONS Article 1 Definitions 1 .
SPLOŠNE DOLOČBE Člen 1 Opredelitve 1 .
For the purposes of this Guideline :
V tej smernici :
( 1 ) OJ L 58 , 3.3.2003 , p. 1 .
( 1 ) UL L 58 , 3.3.2003 , str . 1 .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 3 ▼B ( a ) « national central banks » ( NCBs ) means the NCBs of Member States that have adopted the euro ; ( b ) « Eurosystem » means the ECB and the national central banks of Member States that have adopted the euro ;
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 3 ▼B ( b ) „Eurosistem » pomeni ECB in nacionalne centralne banke držav članic , ki so sprejele euro ;
( c ) « Eurosystem accounting and financial reporting purposes » means the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute ;
( c ) „računovodski nameni in nameni finančnega poročanja Eurosistema » pomeni namene , za katere ECB pripravlja računovodske izkaze iz Priloge I v skladu s členoma 15 in 26 Statuta ;
( d ) « reporting entity » means the ECB or an NCB ;
( d ) „poročevalec » pomeni ECB ali katero od NCB ;
( e ) « quarterly revaluation date » means the date of the last calendar day of a quarter ;
( e ) „datum četrtletnega prevrednotenja » pomeni datum zadnjega koledarskega dne v četrtletju ;
( f ) « consolidation » means the accounting process whereby the financial figures of various separate legal entities are aggregated as though they were one entity ;
( f ) „konsolidacija » pomeni računovodski proces , s katerim se finančni podatki več posamičnih pravnih subjektov združijo , kakor da pripadajo enemu subjektu ;
( g ) « cash changeover year » means a period of 12 months from the date on which euro banknotes and coins acquire the status of legal tender in a Member State which has adopted the euro ;
( g ) „leto prehoda na eurogotovino » pomeni 12-mesečno obdobje od datuma , ko eurobankovci in eurokovanci pridobijo status zakonitega plačilnega sredstva v državi članici , ki je sprejela euro ;
( h ) « 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 such total , under Decision ECB / 2001/15 of 6 December 2001 on the issue of euro banknotes ( 1 ) ;
( h ) „ključ za razdelitev bankovcev » pomeni odstotke , ki izhajajo iz upoštevanja deleža ECB v skupni količini izdanih eurobankovcev in uporabe ključa vpisanega kapitala na deležu NCB v tej skupni količini , v skladu s Sklepom ECB / 2001/15 z dne 6 . decembra 2001 o izdajanju eurobankovcev ( 1 ) ;
▼M3 ( i ) « credit institution » means either : ( a ) a credit institution within the meaning of Articles 2 and 4 ( 1 )( a ) of Directive 2006/48 / EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions ( recast ) ( 2 ) , as implemented in national law , that is subject to supervision by a competent authority ;
▼M3 ( i ) „kreditna institucija » pomeni bodisi : ( a ) kreditno institucijo v smislu členov 2 in 4 ( 1 )( a ) Direktive 2006/48 / ES Evropskega parlamenta in Sveta z dne 14 . junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij ( preoblikovano ) ( 2 ) , kakor sta prenesena v nacionalno pravo , ki je predmet nadzora s strani pristojnih organov ;
or ( b ) another credit institution within the meaning of Article 101 ( 2 ) of the Treaty that is subject to scrutiny of a standard comparable to supervision by a competent authority .
bodisi ( b ) drugo kreditno institucijo v smislu člena 101 ( 2 ) Pogodbe , ki je predmet pregleda , po standardu primerljivega nadzoru s strani pristojnih organov .
Definitions of other technical terms used in this Guideline are attached as Annex II .
Opredelitve drugih tehničnih pojmov , uporabljenih v tej smernici , so priložene kot Priloga II .
Article 2 Scope of application 1 .
Člen 2 Področje uporabe 1 .
This Guideline shall apply to the ECB and to the NCBs for Eurosystem accounting and financial reporting purposes .
Ta smernica se uporablja za ECB in NCB za računovodske namene in namene finančnega poročanja Eurosistema .
This Guideline 's scope of application shall be limited to the Eurosystem accounting and financial reporting regime laid down by the Statute .
Področje uporabe te smernice je omejeno na računovodski režim in režim finančnega poročanja Eurosistema , ki ga določa Statut .
As a consequence , it does not apply to NCBs » national reports and financial accounts .
Posledično se ne uporablja za nacionalna poročila in računovodske izkaze NCB .
In order to achieve consistency and comparability between the Eurosystem and national regimes , it is recommended that NCBs should , to the extent possible , follow the rules set out in this Guideline for their national reports and financial accounts .
Zaradi doseganja skladnosti in primerljivosti med režimom Eurosistema in nacionalnimi režimi se priporoča , da NCB v obsegu , ki je mogoč , upoštevajo pravila , določena s to smernico , za svoja nacionalna poročila in računovodske izkaze .
Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply : ( 1 ) OJ L 337 , 20.12.2001 , p. 52 .
Člen 3 Temeljne računovodske predpostavke Uporabljajo se naslednje temeljne računovodske predpostavke : ( a ) realnost in preglednost : računovodske metode in finančno poročanje odsevajo realnost , so pregledne in upoštevajo kakovostne značilnosti razumljivosti , ustreznosti , zanesljivosti in primerljivosti . Transakcije ( 1 ) UL L 337 , 20.12.2001 , str .
( 2 ) OJ L 177 , 30.6.2006 , p. 1 .
( 2 ) UL L 177 , 30.6.2006 , str . 1 .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 4 ▼B ( a ) economic reality and transparency : the accounting methods and financial reporting shall reflect economic reality , shall be transparent and shall respect the qualitative characteristics of understandability , relevance , reliability and comparability . Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form ;
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 4 ▼B se evidentirajo in prikažejo v skladu s svojo vsebino in realnostjo , ne samo v skladu s svojo pravno obliko ;
( b ) prudence : the valuation of assets and liabilities and income recognition shall be carried out prudently .
( b ) previdnost : vrednotenje sredstev in obveznosti ter priznavanje prihodkov se izvede previdno .
In the context of this Guideline , this implies that unrealised gains shall not be recognised as income in the profit and loss account , but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year-end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account .
V okviru te smernice to pomeni , da se nerealizirani prihodki v izkazu poslovnega izida ne priznavajo kot prihodek , temveč se prikažejo neposredno na računu vrednotenja , in da se nerealizirani odhodki evidentirajo ob koncu leta v izkazu poslovnega izida , če presegajo prejšnje prihodke vrednotenja , zabeležene na ustreznem računu vrednotenja .
Hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account shall be inconsistent with the assumption of prudence ;
Skrite rezerve ali namerno napačno navajanje postavk v bilanci stanja in v izkazu poslovnega izida niso skladne s predpostavko previdnosti ;
( c ) post-balance-sheet events : assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date .
( c ) dogodki po datumu bilance stanja : sredstva in obveznosti se prilagodijo dogodkom , ki se zgodijo med datumom letne bilance stanja in datumom , ko pristojni organi odobrijo računovodske izkaze , če navedeni dogodki vplivajo na stanje sredstev ali obveznosti na datum bilance stanja .
No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions ;
Do prilagoditve sredstev in obveznosti ne pride , razkrijejo pa se tisti dogodki , ki se zgodijo po datumu bilance stanja , ki ne vplivajo na stanje sredstev in obveznosti na datum bilance stanja , vendar pa so tako pomembni , da bi njihovo nerazkritje lahko vplivalo na zmožnost uporabnikov računovodskih izkazov , da oblikujejo ustrezne ocene in odločitve ;
( 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 only be allowed if they can be reasonably considered as immaterial in the overall context and presentation of the reporting entity 's financial accounts ;
( d ) pomembnost : odstopanja od računovodskih pravil , vključno s tistimi , ki vplivajo na izračun izkazov poslovnega izida posameznih NCB in ECB , so dovoljena samo , če se lahko zanje utemeljeno presodi , da so nepomembna v vsesplošnem okviru in predstavitvi računovodskih izkazov poročevalca ;
( e ) going concern basis : accounts shall be prepared on a going concern basis ;
( e ) načelo časovne neomejenosti delovanja : izkazi se pripravijo na podlagi načela časovne neomejenosti delovanja ;
( f ) the accruals principle : income and expenses shall be recognised in the accounting period in which they are earned or incurred and not in the period in which they are received or paid ;
( f ) načelo upoštevanja nastanka poslovnega dogodka : prihodki in stroški se priznajo v obračunskem obdobju , v katerem so zasluženi ali povzročeni , in ne v obdobju , v katerem so prejeti ali plačani ;
( 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 Eurosystem to ensure comparability of data in the financial statements .
( g ) skladnost in primerljivost : merila za vrednotenje bilance stanja in priznavanje prihodkov se uporabljajo skladno v smislu enotnosti in kontinuiranosti pristopa znotraj Eurosistema zaradi zagotavljanja primerljivosti podatkov v računovodskih izkazih .
Article 4 Recognition of assets and liabilities A financial or other asset / liability shall only be recognised in the balance sheet of the reporting entity when : ( a ) it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity ;
Člen 4 Priznavanje sredstev in obveznosti Finančna ali druga sredstva / obveznosti se priznajo v bilanci stanja poročevalca , če : ( a ) je verjetno , da bo katera koli prihodnja ekonomska korist v zvezi s postavko sredstev ali obveznosti pritekala k poročevalcu ali od njega odtekala ;
and ( b ) substantially all the risks and rewards associated with the asset or liability have been transferred to the reporting entity ;
in ( b ) so vsa tveganja in nagrade v zvezi s sredstvom ali obveznostjo v največji meri prenesene na poročevalca ;
and ( c ) the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably .
in ( c ) je mogoče nabavno ceno ali vrednost sredstev za poročevalca ali znesek obveznosti zanesljivo izmeriti .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 5 ▼B Article 5 Economic and cash / settlement approaches 1 .
2006O0016 --- SL --- 31.12.2009 --- 004.001 --- 5 ▼B Člen 5 Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla in pristop evidentiranja poslovnih dogodkov na datum plačila / poravnave 1 .
The economic approach shall be used as the basis for recording foreign exchange transactions , financial instruments denominated in foreign currency and related accruals .
Pristop evidentiranja poslovnih dogodkov na datum sklenitve posla se uporablja kot osnova za evidentiranje transakcij v tuji valuti , finančnih instrumentov v tuji valuti in pripadajočih časovnih razmejitev .
Two different techniques have been developed to implement this approach : ( a ) the « regular approach » as set out in Chapters III and IV and Annex III ;
Za izvajanje tega pristopa sta se razvili dve različni metodi : a ) „standardni pristop » , kakor je določen v Poglavjih III in IV ter v Prilogi III ;
and ( b ) the « alternative approach » as set out in Annex III .
in b ) „alternativni pristop » , kakor je določen v Prilogi III .
Securities transactions including equity instruments denominated in foreign currency may continue to be recorded according to the cash / settlement approach .
Transakcije z vrednostnimi papirji , vključno z lastniškimi instrumenti , v tuji valuti se lahko še naprej evidentirajo v skladu s pristopom evidentiranja poslovnih dogodkov na datum plačila / poravnave .
The related accrued interest including premiums or discounts shall be recorded on a daily basis from the spot settlement date .
S tem povezane natečene obresti , vključno s premijami ali diskonti , se evidentirajo dnevno od datuma promptne poravnave .