natgillin/translations-raw huggingface dataset:
In the current context, it is of paramount importance that all resources available to banks, including those allocated for bonuses are, as much as possible, mobilised to reinforce banks' robustness, their lending capacity and so ultimately support their clients. 
V sedanjih razmerah je izjemno pomembno, da se vsa sredstva, ki so na voljo bankam, vključno s tistimi, dodeljenimi za nagrade, kolikor je to mogoče mobilizirajo za okrepitev trdnosti bank in njihove zmožnosti kreditiranja ter tako namenijo podpori strank.
Meanwhile, the wider financial system has also coped well with the stressed conditions linked to the Covid-19 crisis. 
Medtem se je tudi širši finančni sistem dobro spopadal s stresnimi razmerami, povezanimi s krizo zaradi COVID-19.
External auditors are expected to take into account the statements issued by the BCBS, EBA 31 , ESMA 32 , the ECB 33 , the IASB 34 and in this Communication in their audit work. 
Od zunanjih revizorjev se pričakuje, da bodo pri revizijskem delu upoštevali izjave BCBS, EBA 31 , ESMA 32 , ECB 33 , IASB 34 in tega sporočila.
Where the repayment of an obligation is suspended because of a moratorium, the counting of the ‘days past due' 50 is suspended and any delays are counted based on the modified schedule of payments 51 . 
Kadar je odplačevanje obveznosti začasno prekinjeno zaradi moratorija, je štetje „dni zamude" 50 začasno prekinjeno, vse zamude pa se štejejo na podlagi spremenjenega razporeda plačil 51 .
3.Flexibility embedded in the prudential rules on the classification of non-performing loans 
3.Prožnost v bonitetnih predpisih o razvrstitvi nedonosnih kreditov
Going forward, the Commission will further engage with the European financial sector on its role in the fight against the coronavirus and its socio-economic impacts, and the support of a sustainable economic recovery. 
Komisija bo v prihodnosti še naprej sodelovala z evropskim finančnim sektorjem glede njegove vloge v boju proti koronavirusu in njegovim socialno-ekonomskim posledicam ter pri podpori trajnostnemu gospodarskemu okrevanju.
These comprehensive monetary, regulatory and fiscal measures give banks the necessary resources and flexibility to support the EU economy during the COVID-19 crisis. 
Ti obsežni monetarni, regulativni in fiskalni ukrepi dajejo bankam potrebna sredstva in prožnost za podporo gospodarstvu EU v času krize COVID-19.
Banks, although substantially recapitalised and much better equipped to sustain adverse scenarios than during the financial crisis of 2008/9, need nonetheless to prepare for a worsening economic outlook that will inevitably increase the risks they face and related costs. 
Banke, ki so sicer znatno dokapitalizirane in veliko bolje opremljene za to, da vzdržijo neugodne scenarije, kot med finančno krizo v letih 2008/9, se morajo kljub temu pripraviti na vse slabše gospodarske obete, ki bodo neizogibno povečali tveganja, s katerimi se soočajo, in s tem povezane stroške.
-The European Commission, as part of a coordinated EU response to counter the economic impact of the COVID-19 crisis 4 , has used the full flexibility of the State Aid 5 and Stability and Growth Pact 6 frameworks to allow Member States to provide a decisive and coordinated fiscal response. 
-Evropska komisija je kot del usklajenega odziva EU za zmanjševanje učinka krize COVID-19 na gospodarstvo 4 v celoti izkoristila prožnost okvirov za državno pomoč 5 ter Pakta za stabilnost in rast 6 za omogočanje državam članicam, da zagotovijo odločen in usklajen fiskalni odziv.
Banks have to act prudently to make sure they preserve or reinforce their capital base and implicitly their capacity to continue lending. 
Banke morajo ravnati preudarno za zagotavljanje, da ohranijo ali okrepijo svojo kapitalsko osnovo in s tem svoje zmožnosti za nadaljnje kreditiranje.
The EBA guidelines of 2 April 2020 on payment moratoria 49 specify under which conditions public or private payment moratoria do not trigger the classification as forbearance. 
Smernice EBA z dne 2. aprila 2020 o moratorijih na plačila 49 določajo, pod katerimi pogoji zakonski ali zasebni moratoriji na plačila ne sprožijo razvrstitve kot restrukturiranje.
Capital ratios and liquidity buffers have improved significantly, and banks' leverage and reliance on short term funding have decreased. 
Kapitalski količniki in likvidnostni blažilniki so se znatno izboljšali, finančni vzvodi bank in zanašanje na kratkoročno financiranje pa sta se zmanjšala.
The Commission invites the EBA to take stock of how public guarantees provided in response to the COVID-19 crisis should be treated for risk mitigation purposes, and provide further guidance, as appropriate. 
Komisija poziva EBA, naj preuči, kako bi bilo treba obravnavati javna jamstva, zagotovljena kot odziv na krizo COVID-19, za namene zmanjševanja tveganja, in naj po potrebi zagotovi dodatne smernice.
Under the definition of forbearance 46 banks typically offer specific measures (e.g. to temporarily suspend principal and/or interest payments of a loan) to help individual borrowers who are experiencing or likely to experience temporary financial difficulties with their repayment obligations. 
Pod opredelitvijo restrukturiranja 46 banke običajno ponujajo posebne ukrepe (npr. začasno ustavitev plačil glavnice in/ali obresti za posojila) za pomoč posameznim posojilojemalcem, ki imajo ali bi lahko imeli začasne finančne težave glede obveznosti odplačevanja dolga.
Banks should use quantitative and qualitative judgement and take into account the specific characteristics of the moratoria, to determine whether moratoria would result in a "modification" under IFRS 9 or whether a modification is "substantial" and would lead therefore to a de-recognition of the loan. 
Banke bi morale uporabiti kvantitativno in kvalitativno presojo ter upoštevati posebne značilnosti moratorijev, da bi ugotovile, ali bi privedli do „spremembe" v skladu z MSRP 9 oziroma ali je sprememba „bistvena" in bi zato pomenila odpravo pripoznanja posojila.
Households and solvent undertakings should be supported to withstand this slowdown in economic activity and the liquidity shortages that it will cause. 
Gospodinjstva in solventna podjetja bi bilo treba podpreti, da bodo prenesla to upočasnitev gospodarske dejavnosti in pomanjkanje likvidnosti, ki ga bo upočasnitev povzročila.
The Commission, together with the ECB, the EBA and national authorities, will monitor how banks will use the flexibility and freed-up capital and assess to what extent the relief measures contribute to the supply of bank credit. 
Komisija bo skupaj z ECB, EBA in nacionalnimi organi spremljala, kako bodo banke uporabljale prožnost in sproščeni kapital, ter ocenila, v kolikšni meri ukrepi pomoči prispevajo k zagotavljanju bančnih posojil.
Banks must equally continue to apply sound underwriting and know-your-customer standards as required by EU legislation. 
Banke morajo prav tako še naprej uporabljati zanesljive standarde za odobravanje kreditov in poznavanje strank, kot to zahteva zakonodaja EU.
Banks are responsible for keeping liquidity flowing and should continue to assume their collective duty to preserve interbank lending. 
Banke so odgovorne za vzdrževanje likvidnosti in bi morale še naprej prevzemati kolektivno dolžnost ohranjanja medbančnega kreditiranja.
The statements published by EBA and ESMA on 25 March 29 clarified that support measures do not automatically lead to a SICR under IFRS 9. 
V izjavah, ki sta jih objavila EBA in ESMA 25. marca 29 , je bilo pojasnjeno, da podporni ukrepi ne privedejo samodejno do znatnega povečanja kreditnega tveganja v skladu z MSRP 9.
To ensure that banks can play their key role in supporting the EU economy during the COVID-19 crisis, this Communication confirms the flexibility highlighted by the EBA 19 , the ECB 20 , the ESMA 21 and the CEAOB 22 , as well as the BCBS 23 and the IASB 24 with a view to give as much certainty to the matter as possible at the current juncture. 
Za zagotavljanje, da lahko banke igrajo svojo ključno vlogo pri pomoči gospodarstvu EU v času krize COVID-19, to sporočilo potrjuje prožnost, ki so jo izpostavili EBA 19 , ECB 20 , ESMA 21 in CEAOB 22 , pa tudi BCBS 23 in IASB 24 , da bi se v tej fazi v zvezi s tem zagotovila čim večja gotovost.
The EBA 13 , the European Central Bank Banking Supervision (ECB) 14 , the European Securities and Markets Authority (ESMA) 15 and the Committee of European Audit Oversight Bodies (CEAOB) 16 have clarified how the ample flexibility embedded in the current accounting and prudential frameworks allows the exceptional measures taken in response to this unprecedented situation to be managed in a robust but non-disruptive way. 
EBA 13 , bančni nadzor Evropske centralne banke 14 , Evropski organ za vrednostne papirje in trge (ESMA) 15 in Odbor evropskih organov za nadzor revizorjev (CEAOB) 16 so pojasnili, kako velika prožnost v sedanjih računovodskih in bonitetnih okvirih omogoča sprejetje izrednih ukrepov, da bi se te razmere brez primere obvladovale na zanesljiv način in brez povzročanja motenj.
This will include monitoring of lending volumes as well as lending standards, such as banks' underwriting criteria, to assess whether the current crisis has a tightening impact on the supply of credit. 
To bo vključevalo spremljanje obsega in standardov kreditiranja, kot so merila bank za odobravanje kreditov, da bi se ocenilo, ali ima sedanja kriza učinek zaostrovanja na ponudbo posojil.
The solidity of banks in the Union should enable them to play a key role in managing the economic shock that stems from COVID-19 and preparing for a swift recovery, even though banks will inevitably also be adversely affected by the difficulties experienced by their clients and by the increased volatility in financial markets. 
Trdnost bank v Uniji bi jim morala omogočiti, da igrajo ključno vlogo pri obvladovanju ekonomskega šoka, ki je posledica COVID-19, in pri pripravah na hitro okrevanje, čeprav bodo tudi na banke neizogibno negativno vplivale težave, s katerimi se soočajo njihove stranke, in povečana nestanovitnost na finančnih trgih.
These are welcome relief measures that reflect the rationale underpinning prudential buffers, and the importance of allowing their release to ensure their usability when needed. 
To so dobrodošli ukrepi pomoči, ki odražajo, zakaj so potrebni bonitetni blažilniki in kakšen je pomen omogočanja njihove sprostitve, da se zagotovi njihova uporabnost, kadar je to potrebno.
-Central banks have stepped up their liquidity support to banks with a view to promote bank lending to those affected most by the COVID-19 crisis, and have expanded their asset purchase programmes to ensure even more supportive financing conditions for all sectors of the economy. 
-Centralne banke so okrepile svojo likvidnostno podporo bankam, da bi spodbudile bančno kreditiranje tistih, ki jih je najbolj prizadela kriza COVID-19, in so razširile svoje programe nakupa sredstev, da bi zagotovile še ugodnejše pogoje financiranja za vse gospodarske sektorje.
Therefore, they should not reasonably lead to a significant increase of credit risk compared to expected PD over the next twelve months. 
Zato ni mogoče utemeljeno sklepati, da bi privedla do znatnega povečanja kreditnega tveganja v primerjavi s pričakovano verjetnostjo neplačila v naslednjih dvanajstih mesecih.
The Commission welcomes the decisions by the BCBS of 27 March 56 and 3 April 57 , respectively, to delay the implementation of the final elements of the Basel III reform by one year, and to extend the transitional arrangements for the regulatory capital treatment of ECL accounting. 
Komisija pozdravlja odločitvi BCBS z dne 27. marca 56 in 3. aprila 57 o odložitvi izvajanja končnih elementov reforme Basel III za eno leto ter o podaljšanju prehodnih ureditev za regulativno kapitalsko obravnavo obračunavanja pričakovanih kreditnih izgub.
The various supervisory measures releasing banks temporarily from certain capital, liquidity and operational requirements create better conditions for the banking sector to contribute to the collective effort and ensure, through its essential social and economic role, the transmission of public support measures. 
Različni nadzorni ukrepi, s katerimi za banke začasno prenehajo veljati določene kapitalske, likvidnostne in operativne zahteve, ustvarjajo boljše pogoje za bančni sektor, da lahko prispeva k skupnim prizadevanjem in s svojo bistveno socialno in ekonomsko vlogo zagotavlja prenos javnih podpornih ukrepov.
Instead of simply extrapolating current uncertainty over the years to come, banks should give sufficient weight to scenarios based on long-term stable macro-economic outlooks as recommended by the ECB 25 . 
Namesto zgolj sklepanja na podlagi sedanje negotovosti za prihodnja leta bi morale banke v zadostni meri upoštevati scenarije na podlagi dolgoročnih stabilnih makroekonomskih obetov, kot priporoča ECB 25 .
In its Communication on a coordinated economic response to the COVID-19 crisis 12 , the Commission invited prudential and accounting authorities to further specify how to make best use of the flexibility provided for in the existing regulatory framework. 
Komisija je v svojem sporočilu o usklajenem gospodarskem odzivu na krizo COVID-19 12 pozvala bonitetne in računovodske organe, naj podrobneje opredelijo, kako kar najbolje izkoristiti prožnost v obstoječem regulativnem okviru.
1.1.Banks' role in mitigating the economic impact of COVID-19 
1.1.Vloga bank pri blažitvi učinka COVID-19 na gospodarstvo
The Communication furthermore emphasises the key role that the EU banking sector is expected to play, alongside the public sector, in limiting the economic impact of the COVID-19 crisis, as well as in promoting a rapid recovery after the crisis, and highlights areas where banks are invited to act responsibly (section 4.). 
Sporočilo tudi poudarja ključno vlogo, ki naj bi jo poleg javnega sektorja imel bančni sektor EU pri omejevanju učinka krize COVID-19 na gospodarstvo in pri spodbujanju hitrega okrevanja po krizi, ter izpostavlja področja, na katerih so banke pozvane k odgovornemu ravnanju (oddelek 4).
Banks should also disclose in the notes specific accounting policies adopted in relation to the COVID-19 crisis. 
Banke bi morale v opombah razkriti tudi posebne računovodske usmeritve, sprejete v zvezi s krizo COVID-19.
However, the EBA guidelines on payment moratoria clarify that banks should continue to apply in a risk-based manner their usual policies for assessing unlikeliness to pay. 
Smernice EBA o moratorijih na plačila ob tem pojasnjujejo, da bi morale banke še naprej uporabljati svoje običajne politike za ocenjevanje verjetnosti neplačila na podlagi tveganj.
Finally, the Communication highlights the need for targeted changes to specific aspects of the prudential framework to maximise banks' capacity to continue lending to businesses and households whilst monitoring how banks use the freed-up resources to contribute to the supply of bank credit (section 5). 
Nazadnje sporočilo poudarja potrebo po ciljno usmerjenih spremembah posameznih vidikov bonitetnega okvira, da se čim bolj poveča zmožnost bank za nadaljnje kreditiranje podjetij in gospodinjstev, ob istočasnem spremljanju, kako banke sproščena sredstva uporabljajo pri zagotavljanju bančnih kreditov (oddelek 5).
These amendments would allow resetting the 5-year transition period and adjusting the calibration of the arrangements for adding back provisions to CET1 capital. 
Te spremembe bi omogočile ponastavitev 5-letnega prehodnega obdobja in prilagoditev umerjanja ureditev za dodajanje rezervacij navadnemu lastniškemu temeljnemu kapitalu.
This means that banks must continue to identify situations where borrowers may face financial difficulties that could impact their capacity to repay their loan obligations in the longer term. 
To pomeni, da morajo banke še naprej prepoznavati primere, ko se posojilojemalci lahko soočajo s finančnimi težavami, ki bi lahko vplivale na njihovo zmožnost odplačevanja kreditov na daljši rok.
To limit the possible volatility of regulatory capital that may occur if the COVID-19 crisis results in a significant increase in ECL, the BCBS has agreed on amendments to the existing transitional arrangements. 
Da bi se omejila morebitna nestanovitnost regulativnega kapitala, do katere bi lahko prišlo, če bi kriza zaradi COVID-19 povzročila znatno povečanje pričakovanih kreditnih izgub, se je BCBS dogovoril o spremembah obstoječih prehodnih ureditev.
The Commission encourages banks to make full use of the flexibility that is embedded in the existing accounting 10 and prudential 11 rules to support the EU economy in the exceptional circumstances of the COVID-19 outbreak. 
Komisija spodbuja banke, naj v celoti izkoristijo prožnost v obstoječih računovodskih 10 in bonitetnih 11 predpisih, da podprejo gospodarstvo EU v izjemnih okoliščinah izbruha COVID-19.
When assessing a borrower's capabilities to meet its obligations, banks should take into account the long-term prospects of the borrower, paying attention to situations where temporary problems are most likely to transform into longer-term difficulties and eventually lead to insolvency. 
Pri ocenjevanju sposobnosti posojilojemalca, da izpolni svoje obveznosti, bi morale banke upoštevati dolgoročne obete posojilojemalca, pri čemer bi morale posebno pozornost posvečati situacijam, v katerih se bodo začasne težave najverjetneje preobrazile v dolgoročne in sčasoma privedle do insolventnosti.
At the same time, targeted changes to specific aspects of the prudential framework are necessary to enable banks to play their critical role in supporting people and the economy. 
Hkrati so potrebne ciljno usmerjene spremembe posebnih vidikov bonitetnega okvira, ki bodo bankam omogočile, da bodo odigrale ključno vlogo pri pomoči državljanom in gospodarstvu.
To be effective, the economic support and relief measures adopted by public authorities need effective transmission channels and the full collaboration of the banking sector. 
Gospodarska podpora in ukrepi pomoči, ki so jih sprejeli javni organi, za to, da bi bili učinkoviti, potrebujejo učinkovite kanale za prenos in polno sodelovanje bančnega sektorja.
IFRS 9 uses a point-in-time reference (the reporting date) to assess if a SICR has occurred. 
V MSRP 9 se uporablja sklic na točko v času (datum poročanja), da se oceni, ali je prišlo do znatnega povečanja kreditnega tveganja.
IFRS 9 is a response to one of the lessons learnt from the last financial crisis, when many banks had too little loan-loss provisions to absorb losses when borrowers defaulted. 
MSRP 9 predstavlja odziv na izkušnjo, pridobljeno v zadnji finančni krizi, ko so imele številne banke premalo rezervacij za kreditne izgube, da bi pokrile izgube, ko posojilojemalci niso izpolnili svojih obveznosti.
Also, at international level, the Basel Committee on Banking Supervision (BCBS) has announced a one-year delay in the internationally agreed deadline to implement the final Basel III standards 2 in order to free up the operational capacity of banks and supervisors, and has agreed to provide banks with greater flexibility when phasing in the regulatory treatment of expected credit losses (ECL) accounting to limit the impact on their regulatory capital 3 . 
Poleg tega je na mednarodni ravni Baselski odbor za bančni nadzor (BCBS) napovedal enoletni odlog, kar zadeva mednarodno dogovorjeni rok za izvedbo končnih standardov Basel III 2 , da bi se sprostila operativna zmogljivost bank in nadzornikov, ter se je strinjal, da se bankam zagotovi večja prožnost pri postopnem uvajanju regulativne obravnave obračunavanja pričakovanih kreditnih izgub, da se omeji vpliv na njihov regulativni kapital 3 .
It is unlikely that temporary relief measures related to the COVID-19 crisis, such as private or statutory moratoria, constitute substantial "modifications" 27 under IFRS 9. 
Ni verjetno, da bi začasni ukrepi pomoči, povezani s krizo COVID-19, kot so zasebni ali zakonski moratoriji, pomenili bistvene „spremembe" 27 v skladu z MSRP 9.
The regulatory framework for banks offers ample leeway for public and private initiatives to promote continued lending to clients affected by the COVID-19 crisis, while maintaining a prudent approach. 
Regulativni okvir za banke nudi veliko manevrskega prostora za javne in zasebne pobude, namenjene spodbujanju nadaljnjega kreditiranja strank, ki jih je prizadela kriza COVID-19, hkrati pa ohranja preudaren pristop.
The ever-growing number of banks that have decided to suspend dividend payments is commendable and all banks in the Union are urged to refrain from making dividend distributions and carrying out share buy-backs aimed at remunerating shareholders during the period of the COVID-19 crisis. 
Vedno večje število bank, ki so se odločile začasno ustaviti izplačila dividend, je hvalevredno; vse banke v Uniji so pozvane, naj se v obdobju krize COVID-19 vzdržijo izplačevanja dividend in izvajanja ponovnega odkupa delnic, namenjenih poplačilu delničarjev.
Concerns have been raised that the application of the expected credit loss (ECL) approach under IFRS 9 would automatically result in a sudden and significant increase in banks' credit loss provisions and that this would, in turn, reduce their capacity to lend to clients. 
Izraženi so bili pomisleki, da bi uporaba pristopa pričakovanih kreditnih izgub v skladu z MSRP 9 samodejno povzročila nenadno in znatno povečanje rezervacij za kreditne izgube bank in da bi to posledično zmanjšalo njihovo zmožnost za kreditiranje strank.
-Bank supervisors in the EU have provided temporary capital, liquidity and operational relief to banks to ensure that they can continue to fulfil their role in funding the real economy in a more challenging environment 1 . 
-Bančni nadzorniki v EU so bankam zagotovili začasni kapital, likvidnost in operativno razbremenitev, da bi lahko v težavnejšem okolju še naprej izpolnjevale svojo vlogo pri financiranju realnega gospodarstva 1 .
For the banks, moderating the amount of bonuses paid out to senior management and high earners in these challenging times is also a way to express solidarity with those affected by the outbreak of COVID-19. 
Zmanjšanje zneska nagrad, ki se izplačajo višjemu vodstvu in zaposlenim z visokimi prejemki v teh težkih časih, je za banke tudi način za izražanje solidarnosti s tistimi, ki jih je prizadel izbruh COVID-19.
Therefore, the Commission is adopting, together with this Interpretative Communication a legislative proposal 59 to implement the amendments to the existing transitional arrangements for ECL accounting and the deferral of the new leverage ratio buffer requirement put forward by the BCBS as well as some limited changes to specific elements of the CRR to maximise banks' capacity to absorb losses related to the COVID-19 outbreak and to continue lending to businesses and households, while still ensuring their continued resilience. 
Komisija zato skupaj s tem razlagalnim sporočilom sprejema zakonodajni predlog 59 za izvedbo sprememb obstoječih prehodnih ureditev za obračunavanje pričakovanih kreditnih izgub in odloga nove zahteve v zvezi z blažilnikom količnika finančnega vzvoda, ki jo je predlagal BCBS, ter nekaj omejenih sprememb posameznih elementov Uredbe o kapitalskih zahtevah, da bi se povečala zmožnost bank za absorpcijo izgub, povezanih z izbruhom COVID-19, ter da bi se zagotovilo nadaljnje kreditiranje podjetij in gospodinjstev, hkrati pa bi se še naprej zagotavljala njihova nadaljnja odpornost.
However, the public and private moratoria schemes introduced in response to the COVID-19 crisis have a predominantly preventive and general nature. 
Vendar so ureditve zakonskih in zasebnih moratorijev, ki so bile uvedene kot odziv na krizo COVID-19, pretežno preventivne in splošne narave.
Use of guarantees and the definition of default 
Uporaba jamstev in opredelitev neplačila
Banks are expected to apply a risk-based approach to assess the credit risk of obligors benefitting from a payment moratorium. 
Od bank se pričakuje, da bodo za oceno kreditnega tveganja dolžnikov, za katere velja moratorij na plačila, uporabile pristop, ki temelji na tveganju.