natgillin/translations-raw huggingface dataset:
The development of generic accounting rules for synthetic instruments is appropriate since it provides clear rules that can accommodate the full range of such instruments and provide a clear framework for the Eurosystem external auditors .
Razvoj generičnih računovodskih pravil za sintetične instrumente je primeren , saj zagotavlja jasna pravila , ki ustrezajo vsem tovrstnim instrumentom in zagotavljajo jasen okvir za zunanje revizorje Eurosistema .
« Article 9a Synthetic instruments 1 .
„Člen 9a Sintetični instrumenti 1 .
Instruments combined to form a synthetic instrument shall be recognised and treated separately from other instruments , in accordance with the general provisions , valuation rules , income recognition and instrument-specific requirements set out in this Guideline .
Instrumenti , kombinirani v sintetični instrument , se upoštevajo in obravnavajo ločeno od drugih instrumentov , v skladu s splošnimi določbami , pravili vrednotenja , priznavanjem prihodkov in tem instrumentom lastnimi zahtevami , kot so določeni v tej smernici .
Article 14 ( 2 ) of Guideline ECB / 2007/2 of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system ( TARGET2 ) ( 2 ) provides that the TARGET2 system will replace the current TARGET system .
Člen 14 ( 2 ) Smernice ECB / 2007/2 z dne 26 . aprila 2007 o transevropskem sistemu bruto poravnave v realnem času ( TARGET2 ) ( 2 ) določa , da bo sistem TARGET2 nadomestil obstoječi sistem TARGET .
The national central banks ( NCBs ) of Member States that have adopted the euro ( hereinafter the participating Member States ) will migrate to TARGET2 in accordance with the schedule specified in Article 13 of Guideline ECB / 2007/2 .
Nacionalne centralne banke ( NCB ) držav članic , ki so sprejele euro ( v nadaljevanju „sodelujoče države članice ") bodo migrirale na sistem TARGET2 po urniku , določenem v členu 13 Smernice ECB / 2007/2 .
Furthermore , certain NCBs of Member States that have not adopted the euro will connect to TARGET2 on the
Poleg tega se bodo nekatere NCB držav članic , ki niso sprejele eura , priključile k sistemu TARGET2 na podlagi ločenega sporazuma z ECB in NCB sodelujočih držav članic .
In derogation from Articles 3 ( b ) , 7 ( 3 ) , 11 ( 1 ) and 13 ( 2 ) , the following alternative treatment may be applied to the valuation of synthetic instruments :
Z odstopanjem od členov 3 ( b ) , 7 ( 3 ) , 11 ( 1 ) in 13 ( 2 ) se za vrednotenje sintetičnih instrumentov lahko uporabi naslednja alternativna obravnava :
( a ) unrealised gains and losses of the instruments combined to form a synthetic instrument are netted at the year-end .
( a ) nerealizirani dobički in izgube instrumentov , kombiniranih v sintetični instrument , se pobotajo ob koncu leta .
In such case , net unrealised gains shall be recorded in a revaluation account .
V tem primeru se neto nerealizirani dobički evidentirajo na računu vrednotenja .
Net unrealised losses shall be taken to the profit and loss account if they exceed previous net revaluation gains registered in the corresponding revaluation account ;
Neto nerealizirane izgube se evidentirajo v izkazu poslovnega izida , če presegajo predhodne prihodke vrednotenja , evidentirane na ustreznem računu vrednotenja ;
Official Journal of the European Union 16.2.2008
16.2.2008 ( b ) vrednostni papirji , ki so del sintetičnega instrumenta , niso del celotnega imetja teh vrednostnih papirjev , ampak so del ločenega imetja ;
( b ) securities held as part of a synthetic instrument shall not form part of the overall holding on these securities but shall be part of a separate holding ;
Alternativna obravnava , opisana v odstavku 2 , se lahko uporabi samo , če so izpolnjeni naslednji pogoji : ( a ) posamezni instrumenti se vodijo in njihova donosnost se vrednoti kot en kombiniran instrument , bodisi na podlagi strategije obvladovanja tveganj ali na podlagi investicijske strategije ; ( b ) pri začetnem upoštevanju so posamezni instrumenti strukturirani in določeni kot sintetični instrument ;
( d ) availability of formal documentation allowing the fulfilment of the conditions set up in the preceding paragraphs a , b and c to be verified .' ;
( c ) uporaba alternativne obravnave odpravi ali občutno zmanjša nedoslednost vrednotenja ( neusklajeno vrednotenje ) , ki bi nastalo z uporabo splošnih pravil , določenih v tej smernici za posamezne instrumente ; in ( d ) dostopnost formalne dokumentacije , ki omogoča preverjanje izpolnjevanja pogojev , določenih v predhodnih odstavkih ( a ) , ( b ) in ( c ) ."
the word « TARGET » is replaced by the words « TARGET / TARGET2 » in Article 10 ( 1 )( a ) and the following parts of Annex IV : ( a ) in the table headed « Assets » , in relation to balance sheet item 9.5 ;
Beseda „TARGET » se nadomesti z besedama „TARGET / TARGET2 » v členu 10 ( 1 )( a ) in v naslednjih delih Priloge IV : ( a ) v tabeli z naslovom „Sredstva » , v povezavi z bilančno postavko 9.5 ;
and ( b ) in the table headed « Liabilities » , in relation to balance sheet items 6 and 10.4 ;
in ( b ) v tabeli z naslovom „Obveznosti » , v povezavi z bilančnima postavkama 6 in 10.4 .
Annex II to Guideline ECB / 2006/16 is amended in accordance with the Annex to this Guideline .
Priloga II k Smernici ECB / 2006/16 se spremeni v skladu s Prilogo k tej smernici .
If one of the instruments combined expires , is sold , terminated or exercised , the reporting entity shall discontinue prospectively the alternative treatment specified in paragraph 2 and any unamortised valuation gains credited in the profit and loss account in previous years shall be immediately reversed .
Člen 2 Začetek veljavnosti Ta smernica začne veljati 1 .
This Guideline shall enter into force on 1 January 2008 .
januarja 2008 .
( b ) on initial recognition , the individual instruments are structured and designated as a synthetic instrument ; This Guideline applies to all Eurosystem central banks .
Člen 3 Naslovniki Ta smernica se uporablja za vse centralne banke Eurosistema .
Done at Frankfurt am Main , 17 December 2007 .
V Frankfurtu na Majni , 17 . decembra 2007 .
ANNEX Annex II to Guideline ECB / 2006/16 is amended as follows : 1 .
PRILOGA Priloga II k Smernici ECB / 2006/16 se spremeni , kot sledi : 1 .
the definition of « interlinking » is deleted ;
Črta se definicija „medsebojno povezovanje ( interlinking ) » .
the following definition is added after « strike price » : « Synthetic instrument : a financial instrument created artificially by combining two or more instruments with the aim of replicating the cash flow and valuation patterns of another instrument .
Za „Rezerve » se doda naslednja definicija : „Sintetični instrument : finančni instrument , ustvarjen umetno s kombiniranjem dveh ali več instrumentov z namenom posnemanja denarnega toka in vzorcev vrednotenja drugega instrumenta .
This is normally done via a financial intermediary .'
To se običajno stori preko finančnega posrednika ."
the definition of « TARGET » is replaced by the following : « TARGET : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2005/16 of 30 December 2005 on a Trans-European Automated Real-time Gross settlement Express Transfer system ( TARGET ) (*) .;
Definicija „TARGET » se nadomesti z naslednjim : „TARGET : transevropski sistem bruto poravnave v realnem času , v skladu s Smernico ECB / 2005/16 z dne 30 . decembra 2005 o transevropskem sistemu bruto poravnave v realnem času ( TARGET ) (*)
___________ (*) OJ L 18 , 23.1.2006 , p. 1 .
___________ (*) UL L 18 , 23.1.2006 , str .
Guideline as amended by Guideline ECB / 2006/11 ( OJ L 221 , 12.8.2006 , p. 17 ) .'
Smernica , kakor je bila spremenjena s Smernico ECB / 2006/11 ( UL L 221 , 12.8.2006 , str . 17 ) ."
the following definition is added after the definition of « TARGET » : « TARGET2 : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2007/2 of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system ( TARGET2 ) (*) .
Za definicijo „TARGET » se doda naslednja definicija : „TARGET2 : transevropski sistem bruto poravnave v realnem času , v skladu s Smernico ECB / 2007/2 z dne 26 . aprila 2007 o transevropskem sistemu bruto poravnave v realnem času ( TARGET2 ) (*) .
___________ (*) OJ L 237 , 8.9.2007 , p. 1 .'
___________ (*) UL L 237 , 8.9.2007 , str .
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Talking card
Poglej vse televizijske oglase
Euro banknotes and coins were introduced on 1 January 2002 in 12 of the then 15 Member States of the European Union ( EU ) .
Bankovci in kovanci enotne evropske valute so bili 1 . januarja 2002 uvedeni v dvanajstih od takratnih petnajstih držav članic Evropske unije ( EU ) .
Since then , four more countries have adopted the euro : Slovenia on 1 January 2007 , Cyprus and Malta on 1 January 2008 , Slovakia on 1 January 2009 .
januarja 2007 , Ciper in Malta 1 . januarja 2008 , Slova &scaron; ka pa 1 .
Estonia will become the 17th Member State to join the euro area on 1 January 2011 .
Estonija bo 1 . januarja 2011 tako postala 17 .
On 1 May 2004 , ten countries joined the EU , followed on 1 January 2007 by a further two .
maja 2004 pridružilo deset novih držav , &scaron; e dve pa sta jim sledili 1 . januarja 2007 .
All are expected to participate in Economic and Monetary Union and to introduce the euro as soon as they fulfil the convergence criteria .
Od vseh se pričakuje , da bodo takoj , ko izpolnijo konvergenčne kriterije , vstopile v ekonomsko in monetarno unijo ter uvedle euro .
See a map of the euro area .
Oglejte si zemljevid euroobmočja .
Let 's join forces : the Partnership Programme
Združimo moči : partnerski program
The Partnership Programme provides communication materials to businesses and organisations which would like to pass on information about the euro cash changeover .
Podjetjem in organizacijam , ki želijo posredovati informacije o uvedbi eura , so v okviru partnerskega programa na voljo različna informativna gradiva .
Eesti Pank and the European Central Bank invite you to join forces with them to spread information about the euro in Estonia .
Estonska centralna banka Eesti Pank in ECB vas vabita , da se jima pridružite v njunih prizadevanjih , da bi javnost celovito obve &scaron; čali o uvedbi eura v Estoniji .
As a « partner » , you will have access to information on the euro that you can pass on to your customers , clients , members and employees .
Kot » partner « boste imeli dostop do informacij o euru , ki jih lahko posredujete svojim strankam , poslovnim partnerjem , članom in zaposlenim .
This is a good way to ensure that all your stakeholders have accurate and timely information from reliable sources .
Tako boste lahko vsem zagotovili natančne in pravočasne informacije iz zanesljivih virov .
For details on the conditions of participation , please refer to the Partnership Programme brochure ( 8.86 MB et ) .
Podrobnosti o pogojih sodelovanja lahko najdete v bro &scaron; uri o partnerskem programu ( 8,86 MB et ) .
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EUROPEAN CENTRAL BANK OPINION OF THE EUROPEAN CENTRAL BANK of 31 March 2010 on a proposal for a Council Regulation amending Regulation ( EC ) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure ( CON / 2010/28 ) ( 2010 / C 103/01 ) On 8 March 2010 the European Central Bank ( ECB ) received a request from the Council of the European Union for an opinion on a proposal for a Council Regulation amending Regulation ( EC ) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure ( 1 ) ( hereinafter the « proposed regulation ') .
479/2009 glede kakovosti statističnih podatkov v okviru postopka v zvezi s čezmernim primanjkljajem ( CON / 2010/28 ) ( 2010 / C 103/01 ) Evropska centralna banka ( ECB ) je dne 8 . marca 2010 prejela zahtevo Sveta Evropske unije za mnenje o predlogu uredbe Sveta o spremembi Uredbe ( ES ) št .
The ECB 's competence to deliver an opinion is based on Articles 127 ( 4 ) and 282 ( 5 ) of the Treaty on the Functioning of the European Union since national central banks ( NCBs ) assist in or contribute to the compilation of statistics under Council Regulation ( EC ) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community ( 2 ) .
479/2009 glede kakovosti statističnih podatkov v okviru postopka v zvezi s čezmernim primanjkljajem ( 1 ) ( v nadaljnjem besedilu : predlagana uredba ) . Pristojnost ECB , da poda mnenje , izhaja iz členov 127 ( 4 ) in 282 ( 5 ) Pogodbe o delovanju Evropske unije , saj nacionalne centralne banke ( NCB ) pomagajo zbirati statistične podatke ali prispevajo k zbiranju statističnih podatkov po Uredbi Sveta ( ES ) št .
Moreover , they report government finance statistics to the ECB for the purpose of the performance of European System of Central Banks ( ESCB ) tasks as referred to in Article 127 ( 5 ) of the Treaty .
Poleg tega poročajo podatke o statistiki državnih financ ECB za namen opravljanja nalog Evropskega sistema centralnih bank ( ESCB ) , navedenih v členu 127 ( 5 ) Pogodbe .
General observation The ECB supports the proposed regulation as a very important step towards improving the quality of the statistics referred to in Regulation ( EC ) No 479/2009 .
Splošna pripomba ECB podpira predlagano uredbo , ki predstavlja zelo pomemben korak k izboljšanju kakovosti statističnih podatkov , navedenih v Uredbi ( ES ) št . 479/2009 .
Specific observations The ECB stresses that it is very important that the Member States provide the Commission ( Eurostat ) with access to all of the information that the Commission requires for assessing the quality of data .
Posamezne pripombe ECB poudarja , da je zelo pomembno , da države članice zagotovijo Komisiji ( Eurostatu ) dostop do vseh informacij , ki jih Komisija potrebuje pri ocenjevanju kakovosti podatkov .
The ECB also considers that for this purpose a more detailed list than that proposed to be included in Article 8 ( 2 ) would be beneficial in order to increase clarity and certainty as to what kind of information may be requested .
ECB tudi meni , da bi bilo zato koristno v člen 8 ( 2 ) vključiti podrobnejši seznam od predlaganega , da se poveča jasnost in gotovost glede vrste informacij , ki se lahko zahtevajo .
It should be clear that the list is non-exhaustive .
Moralo bi biti jasno , da ta seznam ni izčrpen .
In the same vein , the ECB considers that introducing in Article 11 ( 3 ) some examples could clarify when methodological visits are required .
V istem smislu ECB meni , da bi se z uvedbo nekaj primerov v člen 11 ( 3 ) lahko pojasnilo , kdaj so potrebni metodološki obiski .
Frequent and sizeable data revisions , persistent unexplained stock-flow adjustments and unresolved problems concerning methodological issues may give cause for concern and therefore warrant a methodological visit , which the ECB believes is an excellent means of improving the quality of data .
Pogoste in obsežne spremembe podatkov , nenehni neobrazloženi popravki stanj in tokov ter nerešene težave glede metodoloških vprašanj so lahko razlog za zaskrbljenost in zato upravičujejo metodološki obisk , ki je po mnenju ECB odlično sredstvo za izboljšanje kakovosti podatkov .
Of course , the provisions in Regulation ( EC ) No 479/2009 concerning these visits , and the other provisions aimed at improving data quality , can only be truly effective when applied in full .
Seveda so lahko določbe Uredbe ( ES ) št . 479/2009 o teh obiskih in druge določbe s ciljem izboljšanja kakovosti podatkov resnično učinkovite samo , če se uporabljajo v celoti .
( 1 ) COM ( 2010 ) 53 final .
( 1 ) COM ( 2010 ) 53 konč .
( 2 ) OJ L 145 , 10.6.2009 , p. 1 .
( 2 ) UL L 145 , 10.6.2009 , str . 1 .
Furthermore , the ECB believes that the definition of « government deficit ( surplus ) » in Regulation ( EC ) No 479/2009 should be aligned with international statistical standards .
ECB poleg tega meni , da bi bilo treba opredelitev „javnofinančni primanjkljaj ( presežek ) » v Uredbi ( ES ) št . 479/2009 uskladiti z mednarodnimi statističnimi standardi .
The ECB therefore proposes to use the deficit ( B. 9 ) from the national accounts for the excessive deficit procedure ( EDP ) as in the early years of this procedure .
Zato ECB predlaga , da se za postopek v zvezi s čezmernim primanjkljajem uporabi primanjkljaj ( B. 9 ) iz nacionalnih računov , kakor v prvih letih tega postopka .
This would have the added benefit of increasing the transparency of the reporting process , since by excluding settlements under swaps arrangements and forward rate agreements from the deficit used for the EDP the deficit figures become less susceptible to manipulations carried out by way of complex financial transactions .
To bi dodatno koristilo za povečanje preglednosti procesa poročanja , saj bi se z izključitvijo poravnav po dogovorih o zamenjavi in nestandardiziranih terminskih pogodbah o obrestni meri iz primanj ­ kljaja , ki se uporablja v postopkih v zvezi s čezmernim primanjkljajem , zmanjšala podvrženost podatkov o primanjkljaju manipulacijam s pomočjo zapletenih finančnih transakcij .
To improve data quality , the ECB would moreover like to ensure that the compilation of the planned data is based on the most up-to-date available information , using monthly and quarterly outturns where available .
Poleg tega bi ECB za izboljšanje kakovosti podatkov rada zagotovila , da bo priprava načrtovanih podatkov temeljila na najnovejših dostopnih informacijah , ob uporabi mesečnih ali četrtletnih izidov , kadar so na voljo .
Ideally , the quality of these planned data should also be scrutinised .
V idealnem primeru bi bilo treba preverjati tudi kakovost teh načrtovanih podatkov .
In addition , the ECB believes that the Commission should be given more time to assess the actual data and would favour extending the period referred to in Article 14 by one week to four weeks .
Dodatno ECB meni , da bi bilo treba dati Komisiji več časa za oceno dejanskih podatkov , in bi podprla podaljšanje roka iz člena 14 za en teden na štiri tedne .
Extending this period also requires earlier data transmissions by the Member States , in order not to disrupt the adminis ­ trative processes ( including , for example , the preparation of convergence reports ) in which these data are used .
Zaradi podaljšanja tega roka bi morale tudi države članice prej poslati podatke , da se ne motijo upravni procesi ( vključno , na primer , s pripravo konvergenčnih poročil ) , kjer se ti podatki uporabljajo .
Hence , the ECB proposes to advance the reporting deadlines in the future .
Zato ECB predlaga , da se v prihodnosti roki za poročanje skrajšajo . Ker ECB razume , da je trenutno v obravnavi sprememba Uredbe Sveta ( ES ) št .
As the ECB understands that an amendment of Council Regulation ( EC ) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community ( 1 ) ( i.e. the European System of Accounts ( ESA ) trans ­ mission programme ) is currently under discussion , the respective deadlines should be aligned to avoid consistency problems .
junija 1996 o Evropskem sistemu nacionalnih in regionalnih računov v Skupnosti ( 1 ) ( tj . programa posredovanja podatkov po Evropskem sistemu računov ( ESR )) , bi bilo treba ustrezne roke prilagoditi v izogib težavam z usklajenostjo .
Finally , the ECB considers it important that the national statistical authorities have access to the information needed to ensure the compliance of reported data with Article 1 of Regulation ( EC ) No 479/2009 and the underlying ESA 95 accounting rules .
Končno , ECB šteje za pomembno , da imajo nacionalni statistični organi dostop do potrebnih informacij za zagotovitev skladnosti sporočenih podatkov s členom 1 Uredbe ( ES ) št . 479/2009 in temeljnimi računo ­ vodskimi pravili ESR 95 .
Where the ECB recommends that the proposed regulation is amended , specific drafting proposals are set out in the Annex accompanied by explanatory text to this effect .
Kadar ECB priporoča spremembe predlagane uredbe , so konkretni predlogi za spremembe besedila s pripadajočimi pojasnili navedeni v prilogi .
Done at Frankfurt am Main , 31 March 2010 .
V Frankfurtu na Majni , 31 .
The President of the ECB Jean-Claude TRICHET
marca 2010 Predsednik ECB Jean-Claude TRICHET
Amendment 1 Article 8 ( 2 ) of Regulation ( EC ) No 479/2009 Article 8 « 2 .
Sprememba 1 Člen 8 ( 2 ) Uredbe ( ES ) št . 479/2009 Člen 8 „2 .
Member States shall as promptly as possible provide the Commission ( Eurostat ) with access to all the information requested for the needs of the data quality assessment , including statistical information such as data from national accounts , inventories , excessive deficit procedure notification tables , additional questionnaires and clarification related to the notifications .
Države članice Komisiji ( Eurostatu ) čim prej zagoto ­ vijo dostop do vseh zahtevanih informacij za oceno kako ­ vosti podatkov , vključno s statističnimi informacijami , kot so podatki iz nacionalnih računov , popisov , preglednic za sporočanje podatkov za postopek čezmernega primanj ­ kljaja , dodatnih vprašalnikov in pojasnil v zvezi z uradnimi obvestili .
The format of the questionnaires shall be defined by the Commission ( Eurostat ) after consultation of the Committee on Monetary , Financial and Balance of Payments Statistics ( hereinafter referred to as CMFB ) .'
Obliko vprašalnikov določi Komisija ( Eurostat ) po posveto ­ vanju z Odborom za monetarno , finančno in plačilnobilančno statistiko ( v nadaljnjem besedilu OMFPS ) ."
Article 8 « 2 .
Člen 8 „2 .
Member States shall as promptly as possible provide the Commission ( Eurostat ) with access to all the statistical and budgetary information requested for the needs of the data quality assessment .
Države članice Komisiji ( Eurostatu ) čim prej zagoto ­ vijo dostop do vseh zahtevanih statističnih in proračun ­ skih informacij za oceno kakovosti podatkov .
including statistical information such as data from national accounts , inventories , excessive deficit procedure notification tables , additional questionnaires and clarification related to the notifications .
, vključno s statističnimi informacijami , kot so podatki iz nacionalnih računov , popisov , preglednic za sporočanje podatkov za postopek čezmernega primanjkljaja , dodatnih vprašalnikov in pojasnil v zvezi z uradnimi obvestili .
Statistical and budgetary information means , in particular : ( a ) data from national accounts ;
Statistične in proračunske informacije so zlasti : ( a ) podatki iz nacionalnih računov ;
( b ) inventories ;
( b ) popisi ;