natgillin/translations-raw huggingface dataset:
Securities sold under such an agreement remain on the Balance Sheet of the ECB.
Netržni vrednostni papirji se vrednotijo po nabavni vrednosti, nelikvidni lastniški vred- nostni papirji pa se vrednotijo po nabavni vred- nosti ob upoštevanju oslabitve.
All marketable securities and similar assets are valued either at the mid-market prices or on the basis of the relevant yield curve prevailing at the Balance Sheet date on a security-by-security basis.
Po pogodbi o povratnem nakupu se vrednostni papirji prodajo za gotovino ob sočasnem dogovoru o njihovem povratnem nakupu od nasprotne stranke za dogovorjeno ceno na datum v prihodnosti.
For the year ending 31 December 2007, mid-market prices on 28 December 2007 were used.
Pogodbe o povratnem nakupu se prikažejo kot prejete zavarovane vloge na strani obveznosti v bilanci stanja, v izkazu poslovnega izida pa nastanejo obrestni odhodki.
Non-marketable securities are valued at cost, while illiquid equity shares are valued at cost subject to impairment.
Vrednostni papirji, prodani v okviru takšnih pogodb, ostanejo v bilanci stanja ECB.
Under a reverse repurchase agreement, securities are bought for cash with a simultaneous agreement to sell them back to the counterparty at an agreed price on a set future date.
Prihodki in odhodki se priznajo v obdobju, v katerem so nastali.
Reverse repurchase agreements are recorded as collateralised loans on the asset side of the Balance Sheet but are not included in the ECB’s security holdings.
Realizirani prihodki in odhodki iz prodaje tuje valute, zlata in vrednostnih papirjev se prenašajo v izkaz poslovnega izida.
They give rise to interest income in the Profit and Loss Account.
Takšni realizirani prihodki in odhodki se izračunajo na podlagi povprečne nabavne vrednosti posameznega sredstva.
Income and expenses are recognised in the period in which they are earned or incurred. Realised gains and losses arising from the sale of foreign exchange, gold and securities are taken to the Profit and Loss Account.
Po pogodbi o povratni prodaji se vrednostni papirji kupijo za gotovino ob sočasnem dogovoru o njihovi ponovni prodaji nasprotni stranki za dogovorjeno ceno na datum v prihodnosti.
Such realised gains and losses are calculated by reference to the average cost of the respective asset.
Pogodbe o povratni prodaji se v bilanci stanja prikažejo kot dana zavarovana posojila na strani sredstev, vendar se ne vključijo v imetja vrednostnih papirjev ECB, v izkazu poslovnega izida pa nastanejo obrestni prihodki.
Unrealised gains are not recognised as income but are transferred directly to a revaluation account.
Nerealizirani prihodki se ne priznajo kot prihodek, ampak se evidentirajo neposredno na računu prevrednotenja.
Reverse transactions (including security lending transactions) conducted under an automated security lending programme are recorded on the Balance Sheet only where collateral is provided to the ECB in the form of cash over the maturity of the transaction.
Povratne transakcije (vključno s transakcijami posojanja vrednostnih papirjev), izvedene v okviru programa avtomatiziranega posojanja vrednostnih papirjev, se evidentirajo v bilanci stanja le v primeru, ko ECB prejme zavarovanje v obliki gotovine za obdobje trajanja transakcije.
In 2007 the ECB did not receive any collateral in the form of cash over the maturity of such transactions.
V letu 2007 ECB ni prejela nobenega zavarovanja v obliki gotovine za obdobje trajanja takšnih transakcij.
Unrealised losses are taken to the Profit and Loss Account if they exceed previous revaluation gains registered in the corresponding revaluation account.
Nerealizirani odhodki se prenesejo v izkaz poslovnega izida, kadar presegajo predhodne prihodke vrednotenja, evidentirane na ustreznem računu prevrednotenja.
Unrealised losses in any one security, currency or in gold are not netted against unrealised gains in other securities, currencies or gold.
Pri nerealiziranih odhodkih iz katerega koli vrednostnega papirja, valute ali imetja v zlatu ni neto izravnave v breme nerealiziranih prihodkov iz drugih vrednostnih papirjev, valut ali zlata.
In the event of an unrealised loss on any item at the year-end, the average cost of that item is reduced to the yearend exchange rate and/or market price.
V primeru nerealiziranih odhodkov ob koncu leta iz katere koli postavke se povprečna nabavna vrednost te postavke zmanjša na devizni tečaj in/ali tržno ceno ob koncu leta.
Currency instruments, namely foreign exchange forward transactions, forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date, are included in the net foreign currency position for the purpose of calculating foreign exchange gains and losses.
Instrumenti v tuji valuti, tj. terminske transakcije v tuji valuti, terminski deli valutnih zamenjav in drugi valutni instrumenti, ki vključujejo prihodnjo zamenjavo ene valute za drugo, se vključijo v neto valutno pozicijo zaradi izračuna pozitivnih in negativnih tečajnih razlik.
Premiums or discounts arising on purchased securities are calculated and presented as part of interest income and are amortised over the remaining life of the assets.
Obrestni instrumenti se prevrednotijo za vsako postavko posebej.
REVERSE TRANSACTIONS
Dnevne spremembe gibljivih
Interest rate instruments are revalued on an item-by-item basis. Daily changes in the variation margin of open interest rate futures contracts are recorded in the Profit and Loss Account.
Premije ali diskonti za kupljene vrednostne papirje se izračunajo in prikažejo kot del obrestnih prihodkov ter se amortizirajo preko preostalega obdobja do dospelosti vrednostnih papirjev.
Intra-ESCB balances of noneuro area NCBs with the ECB, arising from their participation in accepted valuation methods using observable market prices and rates and the discount factors from the settlement dates to the valuation date.
Stanja znotraj ESCB, ki jih imajo nacionalne centralne banke zunaj euroobmočja pri ECB in izhajajo iz njihovega sodelovanja v sistemu
TARGET/TARGET2, 3are disclosed under “Liabilities to noneuro area residents denominated in euro”.
TARGET/TARGET23, se razkrijejo pod „obveznosti do nerezidentov euroobmočja v eurih”.
TREATMENT OF FIXED ASSETS
OBRAVNAVA OSNOVNIH SREDSTEV
Fixed assets, with the exception of land, are valued at cost less depreciation.
Osnovna sredstva, razen zemljišč, se vrednotijo po amortizirani nabavni vrednosti.
Land is valued at cost.
Zemljišča se vrednotijo po nabavni vrednosti. Amortizacija se obračunava linearno od četrtletja po nabavi do konca pričakovane dobe koristnosti sredstva, kakor sledi:
Computers, related hardware and software, and motor vehicles
Računalniki in strojna/programska oprema ter motorna vozila
Equipment, furniture and plant in building
Oprema, pohištvo in tehniinfrastruktura
Fixed assets costing less than €10,000
Osnovna sredstva, ki stanejo manj kot 10.000 EUR
Written off in the year of acquisition
Odpis v letu nabave
The depreciation period for capitalised building and refurbishment expenditure relating to the ECB’s existing premises has been reduced in order to ensure that these assets are completely written off before the ECB moves to its new premises.
Amortizacijska doba kapitaliziranih izdatkov za zgradbe in obnovo, povezanih z obstoječimi prostori ECB, se je skrajšala, da bi bil zagotovljen popoln odpis teh sredstev pred selitvijo ECB v novo stavbo.
THE ECB’S RETIREMENT PLAN AND OTHER POST-EMPLOYMENT BENEFITS
POKOJNINSKI NAČRT IN DRUGI POZAPOSLITVENI PREJEMKI ECB
Intra-ESCB transactions are crossborder transactions that occur between two EU central banks.
Transakcije znotraj ESCB so čezmejne transakcije, ki potekajo med dvema centralnima bankama EU.
These transactions are processed primarily via TARGET/TARGET2 – the Trans-European Automated Real-time Gross settlement Express Transfer system (see Chapter 2) – and give rise to bilateral balances in accounts held between those EU central banks connected to TARGET/TARGET2.
Zaradi teh transakcij, ki se obdelajo predvsem prek sistema TARGET/TARGET2 – transevropskega sistema bruto poravnave v realnem času (glej poglavje 2) –, nastanejo dvostranski saldi na računih med tistimi centralnimi bankami EU, ki so povezane v TARGET/TARGET2.
These bilateral balances are then assigned to the ECB on a daily basis, leaving each NCB with a single net bilateral position vis-à-vis the ECB only.
Ti dvostranski saldi se dnevno dodelijo ECB, posamezni nacionalni centralni banki pa ostane samo ena neto dvostranska pozicija do ECB.
This position in the books of the ECB represents the net claim or liability of each NCB against the rest of the ESCB.
Ta pozicija v knjigah ECB predstavlja neto terjatev ali obveznost vsake nacionalne centralne banke do ostalega ESCB.
The ECB operates a defined benefit scheme for its staff.
ECB za svoje zaposlene upravlja pokojninski načrt z določenimi prejemki.
This is funded by assets held in a longterm employee-benefit fund.
Ta se financira s sredstvi iz dolgoročnega sklada za prejemke zaposlenih.
Intra-ESCB balances of the euro area NCBs with the ECB (except for the capital of the ECB and positions resulting from the transfer of foreign reserve assets to the ECB) are described as intra-Eurosystem claims or liabilities and are presented in the Balance Sheet of the ECB as a single net asset or liability position.
Stanja znotraj ESCB, ki jih imajo nacionalne centralne banke euroobmočja pri ECB (razen kapitala ECB in stanj, ki so posledica prenosa deviznih rezerv na ECB), so terjatve ali obveznosti znotraj Eurosistema in se v bilanci stanja ECB prikažejo kot ena neto pozicija sredstev ali obveznosti.
The liability recognised in the Balance Sheet in respect of the defined benefit plans is the present value of the defined benefit obligation at the Balance Sheet date, less the fair value of plan assets used to fund the obligation, adjusted for unrecognised actuarial gains or losses.
Obveznost, ki se v zvezi z načrtom z določenimi prejemki prizna v bilanci stanja, je sedanja vrednost obveze za določene prejemke na datum bilance stanja, minus poštena vrednost sredstev načrta, s katerimi se ta obveza financira, prilagojena za nepriznane aktuarske dobičke ali izgube.
Intra-Eurosystem balances arising from the allocation of euro banknotes within the Eurosystem are included as a single net asset under “Claims related to the allocation of euro banknotes within the Eurosystem” (see “Banknotes in circulation” in the notes on accounting policies).
Stanja znotraj Eurosistema, ki izhajajo iz razdelitve eurobankovcev znotraj Eurosistema, se vključijo kot eno neto sredstvo v postavko „terjatve v zvezi z razdelitvijo eurobankovcev znotraj Eurosistema” (glej „Bankovci v obtoku” v pojasnilih k računovodskim usmeritvam).
expected costs of these benefits are accrued over the Executive Board/staff members’ terms of offi ce/employment using an accounting approach similar to that of defined benefit pension plans.
čakovani stroški teh prejemkov se izračunajo na podlagi trajanja mandata/zaposlitve člana Izvršilnega odbora/zaposlenega z uporabo računovodskega pristopa, ki je podoben tistemu za pokojninske načrte z določenimi prejemki.
Actuarial gains and losses are recognised in the same manner as outlined above.
Aktuarski dobički in izgube se priznajo na enak način, kot je opisano zgoraj.
The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method.
Obvezo za določene prejemke letno izračunajo neodvisni aktuarji z uporabo metode predvidene pomembnosti enot.
The present value of the defined benefit obligation is determined by discounting the estimated future cash flows, using interest rates of high-quality corporate bonds that are denominated in euro and have similar terms of maturity to the term of the related pension liability.
Sedanja vrednost obveze za določene prejemke se določi tako, da se ocenjeni prihodnji denarni tokovi diskontirajo z uporabo obrestnih mer visoko kakovostnih podjetniških obveznic, ki so denominirane v eurih in imajo podobno dospelost kot zadevna pokojninska obveznost.
These obligations are valued annually by independent actuaries to establish the appropriate liability in the financial statements.
Te obveze letno vrednotijo neodvisni aktuarji z namenom, da bi se v računovodskih izkazih ustvarila ustrezna obveznost.
BANKNOTES IN CIRCULATION
BANKOVCI V OBTOKU
The ECB and the euro area NCBs, which together comprise the Eurosystem, issue euro
ECB in nacionalne centralne banke euroobmočja, ki skupaj tvorijo Eurosistem, izdajajo euro-
The total value of euro banknotes in
Neto znesek, ki bremeni izkaz poslovnega izida, obsega:
(a) the current service cost of the benefits accruing for the year;
(a) stroške sprotnega službovanja, ki izhajajo iz pripisanih prejemkov tekočemu poslovnemu letu; čene prejemke po
(c) the expected return on the plan assets; and
(c) pričakovani donos sredstev na črta;
(d) any actuarial gains and losses recognised in the Profit and Loss Account, using a “10% corridor” approach.
(d) aktuarske dobičke in izgube, ki se priznajo v izkazu poslovnega izida, pri čemer se uporablja pristop z „10% pasom”.
“10% CORRIDOR” APPROACH
PRISTOP Z „10% PASOM”
The ECB has been allocated a share of 8% of the total value of euro banknotes in circulation, which is disclosed under the Balance Sheet liability item “Banknotes in circulation”.
ECB je bil dodeljen 8% delež skupne vrednosti eurobankovcev v obtoku, ki se razkrije v pasivni postavki bilance stanja „bankovci v obtoku”.
The ECB’s share of the total euro banknote issue is backed by claims on the NCBs.
Delež ECB v skupni vrednosti izdaje bankovcev je krit s terjatvami do nacionalnih centralnih bank.
These claims, which bear interest,6 are disclosed under the subitem “Intra-Eurosystem claims: claims related to the allocation of euro banknotes within the Eurosystem” (see “Intra-ESCB balances/intraEurosystem balances” in the notes on accounting policies).
Te terjatve, ki se obrestujejo 6, se razkrijejo v podpostavki „terjatve znotraj Eurosistema: terjatve v povezavi z razdelitvijo eurobankovcev znotraj Eurosistema” (glej „Stanja znotraj ESCB/Eurosis-tema” v pojasnilih k računovodskim usmeritvam).
Interest income on these claims is included within the item “Net interest income”.
Obrestni prihodki od teh terjatev se vključijo v postavko „neto obrestni prihodki”.
This income is due to the NCBs in the financial year in which it accrues, but is to be distributed on the second working day of the following year.7It is distributed in full unless
Ti prihodki pripadajo nacionalnim centralnim bankam v poslovnem letu, v katerem nastanejo, vendar se razdelijo drugi delovni dan naslednjega leta 7.Razdelijo se
Net cumulative unrecognised actuarial gains and losses which exceed the greater of (a) 10% of the present value of the defined benefit obligation and (b) 10% of the fair value of plan assets, are to be amortised over the expected average remaining working lives of the participating employees.
Neto kumulativni nepriznani aktuarski dobički in izgube, ki presegajo večjo od naslednjih velikosti, (a) 10% sedanje vrednosti obveze za določene prejemke in (b) 10% poštene vrednosti sredstev načrta, se amortizirajo preko pričakovane povprečne preostale delovne dobe sodelujočih zaposlenih.
PENSIONS OF EXECUTIVE BOARD MEMBERS AND OTHER POST-RETIREMENT OBLIGATIONS
POKOJNINE ČLANOV IZVRŠILNEGA ODBORA IN DRUGE OBVEZE PO UPOKOJITVI
52, as amended.“Banknote allocation key” means the percentages that result from taking into account the ECB’s share in the total euro banknote issue and applying the subscribed capital key to the NCBs’ share in that total.
52, z vsemi spremem-bami.„Ključ za razdelitev bankovcev” pomeni odstotke, ki jih dobimo, če upoštevamo delež ECB v skupni izdaji eurobankovcev in uporabimo ključ za vpis kapitala pri določitvi deleža nacionalnih centralnih bank v skupni količini.
Decision ECB/2001/16 of 6 December 2001 on the allocation of monetary income of the national central banks of participating Member States from the financial year 2002, OJ L 337, 20.12.2001, p.
Sklep ECB/2001/16 z dne 6. decembra 2001 o razdelitvi denarnih prihodkov nacionalnih centralnih bank sodelujočih držav članic za poslovno leto 2002, UL L 337, 20. 12. 2001, str.
This Decision repealed Decision ECB/2002/9.
S tem sklepom je bil razveljavljen Sklep ECB/2002/9.
the ECB’s net profit for the year is less than its income earned on euro banknotes in circulation and subject to any decisions by the Governing Council to make transfers to a provision for foreign exchange rate, interest rate and gold price risks and to charge costs incurred by the ECB in connection with the issue and handling of euro banknotes against this income.
v celoti, razen če je čisti dobiček ECB tekočega leta manjši od njenega prihodka iz eurobankovcev v obtoku, pa tudi ob upoštevanju morebitnih sklepov Sveta ECB o prenosu tega prihodka med rezervacije za tečajna tveganja, obrestna tveganja in cenovna tveganja pri zlatu oziroma sklepov o pokritju stroškov, ki jih je ECB imela v zvezi z izdajo in obdelavo eurobankovcev.
Taking account of the ECB’s role as a central bank, the Executive Board considers that the publication of a cash flow statement would not provide the readers of the financial statements with any additional relevant information.
Glede na vlogo, ki jo ima ECB kot centralna banka, se je Izvršilni odbor odločil, da ne objavi izkaza denarnih tokov, saj meni, da uporabniki računovodskih izkazov z njim ne bi pridobili pomembnejših dodatnih informacij.
In accordance with Article 27 of the Statute of the ESCB, and on the basis of a recommendation of the Governing Council, the EU Council has approved the appointment of KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft as the external auditors of the ECB for a five-year period up to the end of the financial year 2007.
V skladu s členom 27 Statuta ESCB in na podlagi priporočila Sveta ECB je Svet EU odobril, da se KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft imenuje za zunanjega revizorja ECB za obdobje petih let do konca poslovnega leta 2007.
Claims on noneuro area residents
Terjatve do nerezidentov euroobmočja
Change €
Sprememba EUR
Money market deposits
Vloge na denarnem trgu
Reverse repurchase agreements
Pogodbe o povratni prodaji
Claims on euro area residents
Terjatve do rezidentov euroobmočja
Despite the depreciation of both the US dollar and the Japanese yen against the euro in 2007, the net euro value of these positions increased, mainly as a result of (a) the investment of the proceeds of the gold sales in Japanese yen and to a lesser extent in the US dollar portfolio (see note 1, “Gold and gold receivables”) and (b) income received primarily in the US dollar portfolio.
Kljub depreciaciji ameriškega dolarja in japonskega jena do eura v letu 2007 se je neto eurska vrednost teh postavk povečala predvsem zaradi (a) naložb kupnine od prodaje zlata v japonske jene in deloma v portfelj ameriških dolarjev (glej opombo št. 1 Zlato in terjatve v zlatu) ter zaradi (b) dohodka zlasti iz portfelja ameriških dolarjev.
This asset represents the ECB’s holdings of special drawing rights (SDRs) as at 31 December 2007.
Ta postavka predstavlja imetja ECB v obliki posebnih pravic črpanja (SDR) na dan 31. decembra 2007.
It arises as the result of a two-way SDR buying and selling arrangement with the International Monetary Fund (IMF), whereby the IMF is authorised to arrange sales or purchases of SDRs against euro, on behalf of the ECB, within minimum and maximum holding levels.
Izhaja iz dogovora z Mednarodnim denarnim skladom (MDS), po katerem je ta pooblaščen, da v imenu ECB prodaja ali kupuje SDR za eure v okviru najnižje in najvišje ravni imetij.
The SDR is defined in terms of a basket of currencies.
SDR je opredeljen kot košarica valut.
Its value is determined as the weighted sum of the exchange rates of four major currencies (euro, Japanese yen, pound sterling and US dollar).
Njegova vrednost je določena kot ponderirana vsota deviznih tečajev štirih glavnih valut (eura, japonskega jena, britanskega funta in ameriškega dolarja).
For accounting purposes, SDRs are treated as a foreign currency (see “Gold and foreign currency assets and liabilities” in the notes on accounting policies).
SDR se v računovodske namene obravnava kot tuja valuta (glej „Zlato ter sredstva in obveznosti v tuji valuti” v pojasnilih k računovodskim usmeritvam).
Additionally, upon Slovenia’s adoption of the single currency with effect from 1 January 2007, Banka Slovenije transferred US dollars with a value of €162.9 million to the ECB, in accordance with Article 30.1 of the Statute of the ESCB.
RAČUNI PRI BANKAH TER NALOŽBE V VREDNOSTNE PAPIRJE, TUJA POSOJILA IN DRUGE TERJATVE DO TUJINE TERJATVE DO REZIDENTOV EUROOBMOČJA V TUJI VALUTI
The transfer, with a value equivalent to €28.7 million, was made with effect from 1 January 2007.
Prenos v protivrednosti 28,7 milijona EUR je bil izveden z zakom veljavnosti 1. januarja 2007.
US dollars Japanese yen
Ameriški dolar Japonski jen
(million currency units)37,1491,076,245
(v milijonih denarnih enot)37.1491.076.245
CLAIMS ON NON-EURO AREA RESIDENTS DENOMINATED IN EURO
Druge terjatve znotraj Eurosistema (neto)
INTRA-EUROSYSTEM CLAIMS
TERJATVE ZNOTRAJ EUROSISTEMA
Equipment, furniture, plant in building and motor vehicles
Zemljišča in zgradbe
Assets under construction
Računalniška strojna in programska oprema
CLAIMS RELATED TO THE ALLOCATION OF EURO BANKNOTES WITHIN THE EUROSYSTEM
Oprema, pohištvo, tehnična infrastruktura in motorna vozila
Assets minus liabilities denominated in the respective foreign currency that are subject to foreign currency revaluation.
Sredstva minus obveznosti v zadevni tuji valuti se prevrednotijo zaradi spremembe deviznega tečaja.
These are included under the headings “Claims on noneuro area residents denominated in foreign currency”, “Claims on euro area residents denominated in foreign currency”, “Accruals and prepaid expenses”, “Liabilities to noneuro area residents denominated in foreign currency”, “Off-balance-sheet instruments revaluation differences” (Liabilities side) and “Accruals and income collected in advance”, also taking into account foreign exchange forward and swap transactions under off-balance-sheet items.
Vključena so pod postavke „terjatve do nerezidentov euroobmočja v tuji valuti”, „terjatve do rezidentov euroobmočja v tuji valuti”, „aktivne časovne razmejitve”, „obveznosti do nerezidentov euroobmočja v tuji valuti”, „razlike zaradi prevrednotenja zabilančnih instrumentov” (na strani obveznosti) in „pasivne časovne razmejitve”, tudi ob upoštevanju valutnih terminskih transakcij in zamenjav v zabilančnih postavkah.
This item consists of the TARGET/TARGET2 balances of the euro area NCBs vis-à-vis the ECB (see “Intra-ESCB balances/intraEurosystem balances” in the notes on accounting policies).
Ta postavka vključuje stanja računov v sistemu TARGET/TARGET2, ki jih imajo nacionalne centralne banke euroobmočja do ECB (glej „Stanja znotraj ESCB/Eurosistema” v pojasnilih k računovodskim usmeritvam).
The increase in this position is due mainly to the settlement of the euro leg of the back-to-back swap transactions conducted with NCBs in connection with the US dollar Term Auction Facility (see note 9, “Liabilities to noneuro area residents denominated in euro”).
Povečanje te postavke je bilo predvsem posledica poravnave eurskega dela verižnih transakcij zamenjave, ki so jih izvedle nacionalne centralne banke v povezavi z začasno avkcijo v ameriških dolarjih (Term Auction Facility) fi nančnih instrumentov v tuji valuti niso vključeni.
Equipment, furniture, plant in building and motor vehicles Other fixed assets
Oprema, pohištvo, tehnična infrastruktura in motorna vozila
Total accumulated depreciation
Skupaj nabrana amortizacija
The decrease in “Land and buildings” at cost is due mainly to the sale in January 2007 of the official residence for Presidents of the ECB purchased in 2001.
Zmanjšanje nabavne vrednosti postavke „zemljišča in zgradbe” se pretežno nanaša na prodajo uradne rezidence predsednika ECB januarja 2007, ki je bila kupljena leta 2001. Nova uradna rezidenca je bila kupljena decembra 2006.