natgillin/translations-raw huggingface dataset:
Usually no actual delivery takes place ; the contract is normally closed out before the agreed maturity .
Oslabitev : znižanje vračljivega zneska pod knjigovodski znesek .
Internal rate of return : the discount rate at which the accounting value of a security is equal to the present value of the future cash flow . Interest rate swap : a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or , in the case of cross-currency transactions , in two different currencies .
Pogodba o povratni prodaji in povratnem nakupu : pogodba , po kateri se imetnik gotovine strinja s tem , da kupi sredstvo , in obenem s tem , da ga povratno proda za dogovorjeno ceno na zahtevo ali po poteku določenega časa ali ob nekem nepredvidenem dogodku . Včasih je povratna transakcija dogovorjena prek tretje osebe ( tristranski povratni posel ) .
Interlinking : the technical infrastructures , design features and procedures which are put in place within or constitute adaptations of each national real-time gross settlement system and the ECB payment mechanism ( EPM ) for the purpose of processing cross-border payments in the TARGET 1 system .
Poravnava : dejanje , ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami . V okviru transakcij znotraj Eurosistema se poravnava nanaša na izničenje neto saldov , ki izhajajo iz transakcij znotraj Eurosistema , ter zahteva prenos sredstev .
International Accounting Standards : the International Accounting Standards ( IAS ) , International Financial Reporting Standards ( IFRS ) and related Interpretations ( SIC-IFRIC interpretations ) , subsequent amendments to those standards and related interpretations , future standards and related interpretations adopted by the European Union . International securities identification number ( ISIN ) : the number issued by the relevant competent issuing authority .
Povprečna nabavna vrednost : metoda drsečega ali tehtanega povprečja , pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti , da se dobi nova tehtana povprečna nabavna vrednost . Povratna transakcija : operacija , s katero centralna banka kupi ( povratna prodaja ) ali proda ( povratni nakup ) sredstva v skladu s pogodbo o povratnem nakupu ali izvede kreditne posle z zavarovanjem .
Mid-market price : the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges , which is used for the quarterly revaluation procedure .
Program avtomatiziranega posojanja vrednostnih papirjev ( ASLP ) : finančna operacija , ki združuje transakcije začasnega nakupa in prodaje , ko se posebno zavarovanje posodi nasproti splošnemu zavarovanju .
Mid-market rates : the euro foreign exchange reference rates that are generally based on the regular concertation procedure between central banks within and outside the ESCB , which normally takes place at 14.15 Central European Time , and which are used for the quarterly revaluation procedure .
Kot rezultat teh transakcij posojanja in izposojanja se ustvarja prihodek zaradi različnih reodkupnih tečajev obeh transakcij , tj . prejeta marža .
Option : a contract that provides the holder the right , but not the obligation , to buy or sell a specific amount of a given stock , commodity , currency , index , or debt , at a specified price during a specified period of time or on the date of expiration . L 348/14
Operacija se lahko izvede po lastniškem programu , tj . banka , ki ta program ponuja , je sama končna nasprotna stranka , ali pa po posredniškem programu , tj .
11.12.2006 Premium : the difference between the par value of a security and its price when such price is higher than par .
banka , ki ta program ponuja , deluje le kot posrednik , končna nasprotna stranka pa je institucija , s katero se dejansko sklenejo posli posojanja vrednostnih papirjev .
Provisions : amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk , the cost of which cannot be accurately determined ( see « Reserves ') . Provisions for future liabilities and charges may not be used to adjust the value of assets .
Promptni tečaj : tečaj , po katerem se poravna transakcija na datum promptne poravnave . V zvezi s terminskimi transakcijami v tuji valuti je promptni tečaj tisti tečaj , ki se mu dodajo terminske točke , da se izpelje terminski tečaj .
Realised gains / losses : gains / losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost . Reserves : an amount set aside out of distributable profits , which is not intended to meet any specific liability , contingency or expected diminution in value of assets known to exist at the balance sheet date .
Računi vrednotenja : računi bilance stanja za evidentiranje razlike v vrednosti sredstva ali obveznosti med popravljeno nabavno vrednostjo sredstva / obveznosti in njenim vrednotenjem po tržni ceni na koncu obdobja , ko je navedena vrednost višja od nabavne vrednosti sredstev in ko je tržna cena nižja od nabavne vrednosti obveznosti . Vključujejo razlike v kotaciji cen in / ali tržnih menjalnih tečajih .
Revaluation accounts : balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price , when the latter is higher than the former in case of assets , and when the latter is lower than the former in case of liabilities .
Razširjeni testni program hrambe ( ECI ) : program , ki sestoji iz depoja zunaj euroobmočja , s katerim upravlja komercialna banka , kjer so eurobankovci v hrambi v imenu Eurosistema , za dostavljanje in prejemanje eurobankovcev .
They include differences in both price quotation and / or market exchange rates .
Relizirani dobički / izgube : dobički / izgube , ki izhajajo iz razlike med prodajno ceno bilančne postavke in njeno popravljeno nabavno vrednostjo .
Reverse sale and repurchase agreement ( reverse repo ) : a contract under which a cash holder agrees to the purchase of an asset and , simultaneously , agrees to re-sell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
Rezervacije : zneski , izločeni pred ugotovitvijo dobička ali izgube , za zavarovanje pred kakršno koli znano ali predvideno obveznostjo ali tveganjem , katerega stroškov ni mogoče natančno določiti ( glej „Rezerve ") .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Rezervacije za prihodnje obveznosti in stroške se ne smejo uporabiti za popravek vrednosti sredstev .
Reverse transaction : an operation whereby the central bank buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral . Securities held as an earmarked portfolio : earmarked investments held as counterpart funds consisting of securities , equity instruments , participating interests and / or investments in subsidiaries , matching an identifiable item on the liabilities side of the balance sheet , irrespective of whether there is a legal , statutory or other constraint e.g. pension funds , severance schemes , provisions , capital , reserves .
Rezerve : znesek , izločen iz dobička , ki se lahko razdeli , ki ni namenjen poravnavi neke določene obveznosti , nepredvidenega izdatka ali pričakovanega zmanjšanja vrednosti sredstev , za katerega je znano , da obstaja na datum bilance stanja . Srednja tržna cena : srednja točka med prodajno in nakupno ceno za vrednostni papir , ki temelji na kotacijah za transakcije normalnega tržnega obsega priznanih vzdrževalcev trga ali priznanih borz in ki se uporablja pri četrtletnem postopku prevrednotenja .
Settlement : an act that discharges obligations in respect of funds or assets transfers between two or more parties . In the context of intra-Eurosystem transactions , settlement refers to the elimination of the net balances arising from intraEurosystem transactions and requires the transfer of assets .
Srednji tržni tečaj : referenčni tečaji eura , ki na splošno temeljijo na rednem posvetovalnem postopku med centralnimi bankami znotraj in zunaj ESCB , ki običajno poteka ob 14.15 po srednjeevropskem času , in ki se uporabljajo za četrtletni postopek prevrednotenja .
Settlement date : the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution .
Sredstvo : vir , ki ga podjetje obvladuje zaradi preteklih dogodkov in od katerega se pričakuje pritok bodočih ekonomskih koristi v podjetje .
The settlement 's timing can be immediate ( real-time ) , same day ( end-of-day ) or an agreed date after the date on which the commitment has been entered into . Spot rate : the rate at which a transaction settles on the spot settlement date .
Standardizirana terminska pogodba o obrestni meri : terminska pogodba , s katero se trguje na borzi . Pri taki pogodbi se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta , npr .
In relation to foreign exchange forward transactions , the spot rate is the rate to which the forward points are applied in order to derive the forward rate .
TARGET : transevropski sistem bruto poravnave v realnem času .
Spot settlement date : the date on which a spot transaction in a financial instrument is settled in accordance with prevailing market conventions for that financial instrument .
Terminske transakcije z vrednostnimi papirji : pogodbe na prostem trgu , v katerih se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta , običajno obveznice ali menice , po določeni ceni z dostavo na datum v prihodnosti .
Straight-line depreciation / amortisation : depreciation / amortisation over a given period is determined by dividing the cost of the asset , less its estimated residual value , by the estimated useful life of the asset pro rata temporis .
Terminski posel v tuji valuti : pogodba , pri kateri se na določen dan sklene dogovor o dokončnem nakupu ali prodaji določenega zneska v tuji valuti za drugo valuto , običajno domačo , po določeni ceni , znesek pa se preda na določen datum v prihodnosti , več kakor dva delovna dneva po sklenitvi pogodbe . Ta terminski menjalni tečaj je sestavljen iz tedaj veljavnega promptnega tečaja , plus / minus dogovorjena premija / diskont .
Strike price : the specified price on an option contract at which the contract may be exercised .
Transakcijska cena : cena , o kateri se dogovorita stranki ob sklenitvi pogodbe .
TARGET : the Trans-European Automated Real-time Gross settlement Express Transfer system .
Transakcijski stroški : stroški , ki so prepoznavni v povezavi z določeno transakcijo .
Transaction costs : costs that are identifiable as related to the specific transaction .
Tržna cena : cena , po kateri kotira instrument na zlato , tujo valuto ali vrednostni papir , in običajno ne vključuje natečenih ali vrnjenih obresti , bodisi na organiziranem trgu , npr .
Transaction price : the price agreed between the parties when a contract is made .
Valutna zamenjava : hkratni promptni nakup / prodaja ene valute za drugo ( kratkoročna operacija ) in terminska prodaja / nakup enakega zneska te valute za drugo valuto ( dolgoročna operacija ) .
Unrealised gains / losses : gains / losses arising from the revaluation of assets compared to their adjusted cost of acquisition .
Vrednostni papirji , ki so v namenskem portfelju : namenske naložbe kot nasprotna sredstva , ki zajemajo vrednostne papirje , lastniške instrumente , udeležbe v drugih naložbah in / ali naložbe v hčerinske družbe , in ustrezajo določljivi postavki v bilanci stanja na strani obveznosti , ne glede na to , ali obstaja kakšna pravna , statutarna ali druga omejitev , npr .
11.12.2006 EN
pokojninski skladi , programi odpravnin , rezervacije , kapital , rezerve . 11.12.2006
ANNEX III DESCRIPTION OF THE ECONOMIC APPROACH ( including the « regular » and « alternative » approaches in Article 5 )
PRILOGA III OPIS PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA ( vključno s „standardnim » in „alternativnim » pristopom v členu 5 )
Trade date accounting may be implemented either by the « regular approach » or the « alternative approach » .
Evidentiranje na datum sklenitve posla se lahko uporabi bodisi s „standardnim pristopom » bodisi z „alternativnim pristopom » .
Article 5 ( 1 )( b ) refers to the « alternative approach » .
Člen 5 ( 1 )( b ) se nanaša na „alternativni pristop » .
The following table shows the main characteristics of the two techniques developed for individual foreign exchange instruments and for securities .
Spodnja tabela prikazuje glavne značilnosti obeh metod , razvitih za posamezne instrumente v tuji valuti in za vrednostne papirje .
FX ( 1 ) spot transactions --- treatment during the year FX purchases are booked off-balance sheet at trade date and affect the average cost of the foreign currency position from this date Gains and losses arising from sales are considered as realised at transaction / trade date .
Promptne transakcije v TV ( 1 )-- obravnava med letom Nakupi TV se knjižijo na zabilančne račune na datum sklenitve posla in vplivajo na povprečno vrednost valutne pozicije od tega datuma naprej Dobički in izgube iz prodaje se štejejo za realizirane na datum transakcije / sklenitve posla .
Official Journal of the European Union TRADE DATE ACCOUNTING « Regular approach » « Alternative approach '
Uradni list Evropske unije EVIDENTIRANJE NA DATUM SKLENITVE POSLA „Standardni pristop » „Alternativni pristop "
FX forward transactions --- treatment during the year
Terminske transakcije v TV -- obravnava med letom
Treated in the same way as described above for spot transactions , being recorded at the spot rate of the transaction
Obravnavajo se enako , kakor je opisano zgoraj za promptne transakcije , evidentirajo pa se po promptnem tečaju transakcije
FX purchases are booked off-balance sheet at the spot settlement date of the transaction , affecting the average cost of the foreign currency position from this date and at the spot rate of the transaction FX sales are booked off-balance sheet at the spot settlement date of the transaction .
Nakupi TV se knjižijo na zabilančne račune na datum promptne poravnave transakcije in vplivajo na povprečno vrednost valutne pozicije od tega datuma , in po promptnem tečaju transakcije Prodaje TV se knjižijo na zabilančne račune na datum promptne poravnave transakcije .
Gains and losses are considered as realised at the spot settlement date of the transaction At settlement date the off-balance sheet entries are reversed , and on balance sheet entries are made For period-end treatment see below
Dobički in izgube se štejejo za realizirane na datum promptne poravnave transakcije Na datum poravnave se zabilančne knjižbe stornirajo , transakcije pa se knjižijo na račune bilance stanja Glede obravnave ob koncu obdobja glej spodaj
FX spot and forward transactions initiated in year 1 with the spot settlement date of the transaction in year 2
Promptne in terminske transakcije v TV , ki so se začele v letu 1 z datumom promptne poravnave transakcije v letu 2
Should be treated as under the « regular approach » ( 2 ) : --- FX sales are booked off-balance sheet in year 1 in order to report the FX realised gains / losses in the financial year in which the transaction was agreed FX purchases are booked off-balance sheet in year 1 affecting the average cost of the foreign currency position from this date Year-end revaluation of a currency holding must take into account net purchases / sales with a spot settlement date in the following financial year
Obravnavati se morajo kot pri „standardnem pristopu » ( 2 ) : --- Prodaje TV se knjižijo na zabilančne račune v letu 1 , da se poroča o realiziranih deviznih dobičkih / izgubah v poslovnem letu , v katerem je transakcija dogovorjena Nakupi TV se knjižijo na zabilančne račune v letu 1 in to vpliva na povprečno vrednost valutne pozicije od tega datuma Prevrednotenje imetja v TV ob koncu leta mora upoštevati neto nakupe / prodaje z datumom promptne poravnave v naslednjem poslovnem letu
( 1 ) « FX » stands for foreign exchange .
( 1 ) „TV » pomeni tuja valuta .
( 2 ) As usual , the principle of materiality could be applied where these transactions have no material impact on the foreign currency position and / or in the profit and loss account .
( 2 ) Kot običajno se načelo pomembnosti lahko uporablja , kadar te transakcije nimajo pomembnega vpliva na valutno pozicijo in / ali v izkazu poslovnega izida .
( 3 ) The principle of materiality could be applied where these transactions have no material impact on the foreign currency position and / or in the profit and loss account .
( 3 ) Načelo pomembnosti se lahko uporablja , kadar te transakcije nimajo pomembnega vpliva na valutno pozicijo in / ali v izkazu poslovnega izida .
This means that the foreign currency position is affected when this accrued interest is booked , as opposed to only when the interest is received or paid ( 1 ) .
To pomeni , da pride do spremembe valutne pozicije ob knjiženju navedenih natečenih obresti in ne šele , ko so obresti prejete ali plačane ( 1 ) .
Coupon accruals and amortisation of premium or discount are calculated and booked from the settlement date of the purchase of the security until the settlement date of sale , or until maturity date .
Časovne razmejitve za natečene kuponske obresti in amortizacija premij ali diskontov se izračunajo in knjižijo od datuma poravnave nakupa vrednostnega papirja do datuma poravnave prodaje ali do datuma dospelosti .
The table below outlines the impact of the daily booking of accruals on the foreign exchange holding e.g. interest payable and amortised premium / discounts : DAILY BOOKING OF ACCRUED INTEREST AS PART OF THE ECONOMIC APPROACH Accruals for FX denominated instruments are calculated and booked daily at the exchange rate of the recording day Impact on the FX holding Accruals affect the foreign currency position at the time they are booked , not being reversed later on . The accrual is cleared when the actual cash is received or paid .
Spodnja tabela prikazuje učinek dnevnega knjiženja časovnih razmejitev za imetje v tuji valuti , npr . obveznosti iz naslova obresti in amortizirane premije / diskonti : DNEVNO KNJIŽENJE NATEČENIH OBRESTI KOT DEL PRISTOPA EVIDENTIRANJA POSLOVNIH DOGODKOV NA DATUM SKLENITVE POSLA Časovne razmejitve za instrumente v TV se izračunajo in knjižijo dnevno po menjalnem tečaju na dan evidentiranja .
At settlement date there is thus no effect on the foreign currency position , since the accrual is included in the position being revalued at the periodic revaluation
Učinek na imetje v TV Časovne razmejitve vplivajo na valutno pozicijo v trenutku , ko se knjižijo , in se pozneje ne stornirajo .
ANNEX IV COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET ( 1 )
PRILOGA IV SESTAVA IN PRAVILA VREDNOTENJA BILANCE STANJA ( 1 ) SREDSTVA Področje uporabe ( 2 )
ASSETS Balance sheet item ( 1 )
Bilančne postavke ( 1 )
Valuation principle Scope of application ( 2 )
Načelo vrednotenja
Physical gold i.e. bars , coins , plates , nuggets in storage or « under way » .
palice , kovanci , ploščice , zlato v kepah , na zalogi ali „v izdelavi » .
Nonphysical gold , such as balances in gold sight accounts ( unallocated accounts ) , term deposits and claims to receive gold arising from the following transactions : upgrading or downgrading transactions and gold location or purity swaps where there is a difference of more than one business day between release and receipt
Nefizično zlato , kot so saldi na zlatih računih na vpogled ( nedodeljeni računi ) , vezani depoziti in terjatve do zlata , ki izhajajo iz naslednjih transakcij : višje ali nižje vrednotene transakcije in spremembe lokacije zlata ali čistosti zlata , kjer je razlika med izdajo in dobavo več kot en delovni dan
Market value Mandatory
Tržna vrednost
Claims on noneuro area residents denominated in foreign currency
Terjatve do rezidentov zunaj euroobmočja , denominirane v tuji valuti
Claims on counterparties resident outside the euro area including international and supranational institutions and central banks outside the euro area denominated in foreign currency
Terjatve v tuji valuti do nasprotnih strank zunaj euroobmočja , vključno z mednarodnimi in nadnacionalnimi institucijami in centralnimi bankami zunaj euroobmočja
( a ) Drawing rights within the reserve tranche ( net ) National quota minus balances in euro at the disposal of the IMF .
a ) Pravice črpanja znotraj rezervne tranše ( neto ) Državna kvota minus saldi v eurih na razpolago IMF .
The No 2 account of the IMF ( euro account for administrative expenses ) may be included in this position or under the item « Liabilities to non-euro area residents denominated in euro '
2 IMF ( račun za upravne stroške v eurih ) se lahko vključi v to postavko ali v postavko „Obveznosti v tuji valuti do rezidentov zunaj euroobmočja ")
( a ) Drawing rights within the reserve tranche ( net ) Nominal value , translation at the foreign exchange market rate
a ) Pravice črpanja znotraj rezervne tranše ( neto ) Nominalna vrednost , preračunana po tržnem deviznem tečaju
Mandatory ( b ) Special drawing rights Holdings of special drawing rights ( gross )
b ) Posebne pravice črpanja Imetje posebnih pravic črpanja ( bruto )
( b ) Special drawing rights Nominal value , translation at the foreign exchange market rate Mandatory
b ) Posebne pravice črpanja Nominalna vrednost , preračunana po tržnem deviznem tečaju
( c ) Other claims General arrangements to borrow ( GAB ) , loans under special borrowing arrangements , deposits within the framework of the Poverty Reduction and Growth Facility ( PRGF )
c ) Druge terjatve Splošni sporazumi o izposojanju ( GAB ) , posojila iz posebnih dogovorov o izposojanju , depoziti v okviru Pomoči za zmanjševanje revščine in rast ( PRGF )
( c ) Other claims Nominal value , translation at the foreign exchange market rate
c ) Druge terjatve Nominalna vrednost , preračunana po tržnem deviznem tečaju
( 1 ) 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 NCBs published annual financial statements .
( 1 ) Razkritje , ki se nanaša na eurobankovce v obtoku , obrestovanje neto terjatev / obveznosti znotraj Eurosistema , ki izhaja iz razdelitve eurobankovcev znotraj Eurosistema , ter na denarni prihodek , bi morali uskladiti v objavljenih letnih računovodskih izkazih posameznih NCB .
Official Journal of the European Union Categorisation of contents of balance sheet items Scope of application ( 2 )
Uradni list Evropske unije Področje uporabe ( 2 )
Balance sheet item ( 1 )
Bilančne postavke ( 1 )
Valuation principle
Kategorizacija vsebine bilančnih postavk
( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money , reverse repo transactions
a ) Stanja pri bankah zunaj euroobmočja Tekoči računi , vezani depoziti , kratkoročno vložena sredstva , povratne transakcije
( a ) Balances with banks outside the euro area Nominal value , translation at the foreign exchange market rate Mandatory
a ) Stanja pri bankah zunaj euroobmočja Nominalna vrednost , preračunana po tržnem deviznem tečaju
( b ) Security investments other than equity shares , participations and other securities under asset item « Other financial assets » outside the euro area Marketable notes and bonds , bills , zero bonds , money market paper , all issued by non-euro area residents
b ) Naložbe v vrednostne papirje , razen lastniških vrednostnih papirjev , udeležbe in drugi vrednostni papirji v postavki sredstev „Druga finančna sredstva » , zunaj euroobmočja Tržne menice in obveznice , blagajniški zapisi , brezkuponske obveznice , vrednostni papirji denarnega trga , ki jih vse izdajo rezidenti zunaj euroobmočja
( b ) Marketable securities Market price and foreign exchange market rate
b ) Tržni vrednostni papirji Tržna cena in tržni devizni tečaj