natgillin/translations-raw huggingface dataset:
The next step will be an “optimisation”phase in which the design will again bereviewed, in particular to ensure the optimaluse of resources and to minimise costs.
Februarja jemednarodna žirija pod vodstvom podpredsednika ECB objavila tri zmagovalne predlogearhitekturnega natečaja. Prva nagrada je bilapodeljena arhitekturnemu biroju COOPHIMMELB(L)AU z Dunaja, druga nagradaarhitekturnemu biroju ASP Schweger Assoziierte iz Berlina in tretja nagradaarhitekturnemu biroju 54f architekten +ingenieure iz Darmstadta v sodelovanju s T.
In March 2004 the Governing Council decidedto invite the three prize-winning architects toparticipate in a revision phase, the mainpurpose of which was to review the designproposals and take account of therecommendations and requirements of the jury,the ECB and the City of Frankfurt.
R.Hamzah & Yeang iz Selangorja v Maleziji. Od12 kandidatov, izbranih na prvem izboru leta2003, so ti arhitekti najbolje izpolnjevali merila,določena v natečaju, in sicer: – urbanizem, arhitektura in krajina;
Following the wholesalers’ move to their newheadquarters, the city authorities began to clearthe site in and around the Grossmarkthalle,which was purchased by the ECB from the Cityof Frankfurt in 2002, in preparation for thehandover to the ECB.
Glavna ugotovitev je bila, da bi morale politikezaposlovanja poudarjati širše kompetence.Poleg tega bi bilo treba okrepiti razvojzaposlenih in ukrepe na področju mobilnosti, dabi se povečale sinergije in poglobilo strokovnoznanje in izkušnje znotraj ECB.
The handover took placein December 2004.
Ti ukrepi bodo dopolnjeni z ustanovitvijoprograma ECB za diplomante leta 2005,namenjenega osebam s široko izobrazbo, ki sopred kratkim diplomirale.
In line with the preservationorders, great care was taken to ensure that thecentral building and the east and west wingswere left untouched.
Oblikovana je bilanova, nižja raven vodilnih delavcev, da bi sevzpostavil primeren obseg nadzora po obdobjuhitre rasti števila zaposlenih.
Those parts of the site thatwould be appropriate for a memorial andinformation space commemorating thedeportation of Jewish citizens from the Grossmarkthalle were also retained.
Vodstvenesposobnosti se bodo oblikovale s povečanjemusposabljanja in svetovanja za vodilne delavce.Na podlagi izjave o poslanstvu ECB je bilodoločenih šest skupnih vrednot, oblikovane paso bile tudi izjave, ki pojasnjujejo njihov pomenv ECB.
The ECB,the Frankfurt Jewish Community and the Cityof Frankfurt agreed to cooperate closely inconducting a competition for the design of amemorial.
Te vrednote so: strokovnost, uspešnostin učinkovitost, poštenost, skupinski duh,preglednost in odgovornost ter delovanje za Evropo.
It is planned that the competitionwill be launched by the end of 2005.
Vrednote bodo igrale pomemben delpolitike človeških virov skupaj z modelomkompetenc, ki bo veljal za celotno ECB, inprofili kompetentnosti, ki se trenutno razvijajo.
The ESCB Social Dialogue is a consultativeforum involving the ECB and employeerepresentatives from all the central banks of the ESCB and European trade union federations.Its purpose is to provide information and todiscuss decisions of the General Council andthe Governing Council in so far as they mayhave a major impact on the employmentsituation at the central banks of the ESCB.
– upoštevanje ustreznih predpisov, zlastipredpisov na področju gradbene in okoljskezakonodaje.
The ninth meeting of the ESCB Social Dialogue welcomed employee representativesfrom the NCBs of seven of the new EU Member States.
arhitekturnega biroja COOPHIMMELB(L)AUnajbolje izpolnjuje funkcionalne in tehničnezahteve, ki jih je določila ECB, ter imaznačilnosti, ki odražajo vrednote ECB in jihprenaša v arhitekturni jezik.
The participants confirmed theircommitment to the process of integrationwithin the ESCB in general, and their owninvolvement in the ESCB Social Dialogue inparticular.
Naslednji korak bo faza„optimizacije“, v kateri bo načrt ponovnopregledan, da bi zlasti zagotovili optimalnouporabo virov in znižali stroške.
The ECB encouraged the NCBs ofall the new Member States to facilitate theparticipation of employee representatives inthe ESCB Social Dialogue.
Novi prostori ECB bodo zgrajeni na območju Grossmarkthalle, zaščitene zgradbe, v kateri jebila včasih veleprodajna tržnica za sadje inzelenjavo.
The main items on the agenda for both the ninthand tenth meetings of the ESCB Social Dialogue were TARGET2, the production ofbanknotes and the follow-up to the European Commission’s Financial Services Action Plan.There were also discussions on more generaltopics, such as ways to develop a sharedidentity and to foster cooperation on the basisof common principles.
Razglasitvi zmagovalcev natečaja je sledilarazstava v Deutsches Architektur Museum v Frankfurtu, na kateri so bili javnostipredstavljeni oblikovni predlogi vseh 71arhitektov, ki so sodelovali na natečaju.
The ECB emphasisedthat the ESCB is committed to providingcentral bank services of a high quality at thelowest possible cost, which requires efficiencyand effectiveness.
Marca 2004 je Svet ECB sprejel odločitev, dapovabi tri zmagovalne arhitekte k sodelovanjupri reviziji, katere glavni namen je bil pregledatioblikovne predloge ter pretehtati priporočila inzahteve žirije, ECB in mesta Frankfurt.
The participants wereinformed that the Governing Council hadadopted a mission statement, strategicintents and organisational principles for the Eurosystem.
Po izselitvi veleprodajne tržnice so mestniorgani začeli prazniti območje znotraj in okoli Grossmarkthalle, ki jo je ECB kupila od mesta Frankfurt v letu 2002, da bi pripravili predajo ECB.
The employee representativesunderscored the importance of theirinvolvement in developing these issues and ofrespecting differences in culture among thecentral banks.
Predaja je bila opravljena decembra 2004.Vskladu z odredbami spomeniškega varstva jebila velika pozornost posvečena zagotovitvi, daso osrednja zgradba ter vzhodno in zahodnokrilo ostali nedotaknjeni.
Finally, at the tenth meeting ofthe ESCB Social Dialogue, the ECB and thestaff representatives reaffirmed the value ofthis unique consultative forum.
Ohranjeni so bili tuditisti deli kompleksa, ki bi lahko bili primerni zaspominski in informacijski prostor v spomin nadeportacijo Židov iz Grossmarkthalle.
MANAGEMENT REPORT FOR THE YEARENDING 31 DECEMBER 2004
ECBLetno poročilo2004
The Bank’s activities in 2004 are described indetail in the relevant chapters of the Annual Report.
Dejavnosti banke v letu 2004 so podrobnoopisane v ustreznih poglavjih Letnega poročila.
FINANCIAL ACCOUNTS developed to take these substantial risks intoaccount and are based primarily on theprinciple of prudence.
FINANČNA POROČILA velika tveganja, temeljijo pa predvsem nanačelu previdnosti.
In particular, they aim toensure that unrealised gains arising from therevaluation of assets and liabilities are notrecognised as income and are therefore notdistributable as profit.
Njihov cilj je zlastizagotoviti, da se nerealizirani prihodki izprevrednotenja sredstev in obveznosti nepriznajo kot prihodek in tako niso namenjenidelitvi v obliki dobička.
Conversely, unrealisedlosses resulting from revaluations are expensedin the profit and loss account at the end of theyear.
Po drugi strani pa sonerealizirani odhodki iz prevrednotenjaprikazani kot izdatki v izkazu uspeha ob konculeta.
Under Article 26.2 of the ESCB Statute, the Annual Accounts of the ECB are drawn up bythe Executive Board, in accordance with theprinciples established by the Governing Council.
Vskladu s členom 26.2 Statuta ESCB letneračunovodske izkaze ECB pripravi Izvršilniodbor v skladu z načeli, ki jih je določil Svet ECB.
The Accounts are subsequentlyapproved by the Governing Council andpublished thereafter.
Izkazi so objavljeni, potem ko jih potrdi Svet ECB.
FINANCIAL RESULTS
POSLOVNI IZID
The bulk of the ECB’s foreign reserve assets isheld in US dollars, but they also includeholdings of Japanese yen, gold and SDRs.
ECB ima poleg imetij v japonskih jenih, zlatuin SDR večino deviznih rezerv v ameriškihdolarjih.
Theeuro appreciated against the US dollar,from USD 1.2630 on 31 December 2003 to USD 1.3621 on 31 December 2004 (some 8%)and to a lesser extent against the Japanese yen.Consequently, the revaluation of the netholdings of these currencies resulted in adecline of 2.1 billion in their euro value.
Vrednost evra do dolarja se je povečalaz 1,2630 USD za evro na dan 31. decembra 2003na 1,3621 USD na dan 31. decembra 2004 (zapribližno 8%), medtem ko je bila apreciacijaevra do jena nekoliko manjša. Zaradi tega jeprevrednotenje neto imetij v teh valutahpovzročilo zmanjšanje njihove vrednosti,izražene v evrih, za 2,1 milijarde EUR.
At the end of 2004, the ECB employed 1,309staff (including 131 at managerial levels)compared with 1,213 one year earlier.
Ob koncu leta 2004 je imela ECB 1.309 zaposlenih (od tega je bilo 131 zaposlenihna vodstvenem položaju), medtem ko je letoprej število zaposlenih znašalo 1.213.
Theincrease in 2004 was primarily due to theconsequences of EU enlargement.
Povečanje v letu 2004 je bilo predvsemposledica širitve EU.
For furtherdetails, please refer to Chapter 8 of the Annual Report, Section 2 “Organisational Developments” and the Annual Accounts –“Notes on the Profit and Loss Account”.
Dodatne podrobnosti so navoljo v poglavju 8 letnega poročila, in sicer v oddelku 2 „Organizacijski razvoj“ ter v „Pojasnilih k izkazu uspeha“ v letnihračunovodskih izkazih.
The ECB’s Annual Accounts for the yearending 31 December 2004, as set out on pages180 to 197, show a net loss of 1,636 million,following a net loss of 477 million in 2003.
Letni računovodski izkazi ECB za leto, končano31. decembra 2004, ki so prikazani na straneh178–195, izkazujejo čisto izgubo v višini 1.636 milijonov EUR, potem ko je leto prej čista izguba znašala 477 milijonov EUR.
Aswas the case last year, the loss was mainly dueto the continued strengthening of the externalvalue of the euro, which resulted in writedowns in the euro value of the ECB’s holdingsof US dollar-denominated assets.
Takokot v letu 2003 je bila izguba predvsemposledica nadaljevanja rasti vrednosti eura dodrugih valut, zaradi česar je bila znižanaknjigovodska vrednost tistih imetij ECB(izraženo v eurih), ki so denominirana v ameriških dolarjih.
The net lossis stated after taking into account all incomeearned by the ECB, including 733 million ofincome earned on its banknotes in circulation.The ECB’s interest income continued to beaffected in 2004 by historically low levels ofdomestic and foreign interest rates.
Čista izguba predstavljaznesek po upoštevanju vseh prihodkov ECB,vključno s 733 milijoni EUR prihodka odnjenega deleža bankovcev v obtoku. Naobrestne prihodke ECB je tudi v letu 2004vplivala zgodovinsko nizka raven domačih intujih obrestnih mer.
Total administrative expenses of the ECB,including depreciation, rose by 18% from316 million in 2003 to 374 million in 2004.The main single factor in this increase was therise in the ECB’s pension fund obligations, ascalculated by the actuary, which contributedsubstantially to an increase in staff costsfrom 130 million to 161 million.
Skupni upravni stroški ECB, vključno z amortizacijo, so se povečali za 18% (s 316milijonov EUR v letu 2003 na 374 milijonov EUR v letu 2004). Povečanje te postavke je v največji meri posledica višjih obveznosti ECBiz pokojninskega sklada (kot izhajajo izizračunov aktuarja), ki so precej prispevale k zvišanju stroškov dela s 130 milijonov EURna 161 milijonov EUR.
In 2004,the emoluments of the Executive Board ofthe ECB amounted in total to 2.1 million(2003: 2.0 million).
Denarna nadomestilačlanov Izvršilnega odbora ECB so znašala 2,1 milijona EUR (2003: 2,0 milijona EUR).
Since most of the ECB’s assets and liabilitiesare periodically revalued at current marketexchange rates and security prices, the ECB’sprofitability is very dependent on exchangerate movements and, to a lesser extent, interestrate exposures.
Ker se večina terjatev in obveznosti ECB rednoprevrednoti po tekočih tržnih deviznih tečajihin cenah vrednostnih papirjev, je dobičkonosnost ECB močno odvisna od gibanjadeviznih tečajev in v manjši meri tudi odobrestne izpostavljenosti.
These exposures stem mainlyfrom its large official holdings of the Eurosystem’s foreign reserve assets, which areinvested in interest-bearing instruments.
Ta izpostavljenost jepredvsem posledica velikih uradnih imetij Evrosistema v deviznih rezervah, ki se nalagajov obrestonosne instrumente.
The harmonised accounting policies for the ECB and the Eurosystem, which are describedin the notes to the Annual Accounts, have been
Harmonizirane računovodske usmeritve ECB in Evrosistema, ki so razložene v pojasnilih k letnim računovodskim izkazom, so bileoblikovane tako, da upoštevajo ta razmeroma
Some 90 million were invested in fixed assets.The principal item (some 61 million) was thecapitalisation of the cost of the site of the ECB’s new premises, following the finalpayment.
Okrog 90 milijonov EUR je bilo investiranih v osnovna sredstva. Glavni del (okrog 61milijonov EUR) predstavlja kapitalizacijastroškov za novo lokacijo ECB, potem ko so biliv celoti plačani.
Details of these changes are contained in note15 of the Annual Accounts.
Te spremembe so podrobno opisane v pojasnilušt. 15 k letnim računovodskim izkazom.
INVESTMENT ACTIVITIES AND RISKMANAGEMENT
NALOŽBENE AKTIVNOSTI IN OBVLADOVANJE TVEGANJ
The ECB’s foreign reserve portfolio iscomposed of foreign reserve assets transferredto it by the Eurosystem NCBs in accordancewith the provisions of Article 30 of the ESCBStatute and income thereon.
Portfelj deviznih rezerv ECB sestavljajodevizne rezerve, ki so jih na ECB preneslenacionalne centralne banke Evrosistema v skladu z določbami člena 30 Statuta ESCB, inprihodki iz tega naslova.
Its purpose is tofund the ECB’s operations in the foreignexchange market for the purposes set out in the Treaty.
S portfeljem sozagotovljena sredstva za operacije ECB nadeviznem trgu za namene, ki so opredeljeni v Pogodbi.
Funding of the ECB’s 2004 reported loss On 11 March 2005, the Governing Councildecided to offset the loss for 2004 by (a) usingthe entire remaining general reserve fund ofsome 296 million, and (b) using the NCBs’monetary income of some 1,340 million, inaccordance with the provisions of Article 33.2of the ESCB Statute.
Financiranje izgube ECB za leto 2004Svet ECB je 11. marca 2005 sklenil, da izguboza leto 2004 pokrije (a) s celotnim zneskompreostalega sklada splošnih rezerv (okrog 296milijonov EUR) ter (b) z denarnim prihodkomnacionalnih centralnih bank (okrog 1.340milijonov EUR) v skladu z določbami člena33.2 Statuta ESCB.
Each NCB contributed a share of its monetaryincome in accordance with its weighting in thecapital key of the ECB.
Uporabljeni denarniprihodek nacionalnih centralnih bank znašaokrog 15% celotnega denarnega prihodka Evrosistema.
The ECB’s own funds portfolio reflects theinvestment of its paid-up capital, the generalreserve fund and income accumulated on theportfolio in the past. Its purpose is to providethe ECB with a reserve to meet possible losses.
Način razporeditve izgube je Svet ECB načeloma odobril še pred zaključkomletnih računovodskih izkazov nacionalnihcentralnih bank za leto 2004, tako da je tovplivalo tudi na njihove dobičke za to leto.Vsaka nacionalna centralna banka je prispevalasvoj delež denarnih prihodkov, ki je skladen z njenim ponderjem v ključu za vpis kapitala ECB.
CHANGES IN THE ECB’S CAPITAL STRUCTUREIN 2004
SPREMEMBE V KAPITALSKI STRUKTURI ECB V LETU 2004
The ECB’s investment activities and itsmanagement of the associated risks aredescribed in greater detail in Chapter 2 of the Annual Report.
Naložbene aktivnosti ECB in obvladovanje s tem povezanih tveganj so podrobneje opisanev poglavju 2 letnega poročila.
GOVERNANCE OF THE ECB
UPRAVLJANJE ECB
Under Article 29.3 of the ESCB Statute, thecapital key for the NCBs’ subscriptions to the ECB’s capital must be adjusted every fiveyears. The first such adjustment followingthe establishment of the ECB took place on1 January 2004.
Vskladu s členom 29.3 Statuta ESCB se moraključ, po katerem nacionalne centralne bankevpišejo kapital ECB, uskladiti vsakih pet let.Prva taka uskladitev po ustanovitvi ECB je bilaizvedena 1. januarja 2004.
On 1 May 2004, a secondchange of the ECB’s capital key followed as aresult of the accession of ten new Member States.
Druga sprememba v ključu za vpis kapitala ECB je bila izvedena1. maja 2004 zaradi pristopa desetih novih državčlanic.
Taken together, these two steps had thefollowing effects:
Skupni rezultat teh dveh sprememb jenaslednji:
Information relating to the governance of the ECB is outlined in Chapter 8 of the Annual Report.
Informacije o upravljanju ECB so na voljo v poglavju 8 letnega poročila.
(a)a reduction in the overall weighting of theeuro area NCBs in the ECB’s capital key;
(a) celotni ponder nacionalnih centralnih bankevro območja v kapitalskem ključu ECB seje zmanjšal;
(b)a concomitant reduction in the euro area NCBs’ claims on the ECB that arose fromthe transfer of foreign reserve assets to the ECB on entry into the euro area; and
Strategija človeških virov ECB z dodatnimiinformacijami o številu zaposlenih je opisana v poglavju 8 letnega poročila.
The ECB’s human resources strategy, togetherwith further information on the number of staffemployed, is described in Chapter 8 of the Annual Report.
(b) terjatve nacionalnih centralnih bank evroobmočja do ECB, ki izhajajo iz prenosadeviznih rezerv na ECB ob vstopu v evroobmočje, so se posledično zmanjšale;
(c)an increase in the paid-up capitalcontributions of the noneuro area NCBsfollowing the accession of ten new Member States, which also reflects an increase from5% to 7% in the minimal percentage ofsubscribed capital paid by the 13 non-euroarea NCBs.
(c) prispevki vplačanega kapitala nacionalnihcentralnih bank zunaj evro območja so se popristopu desetih novih držav članic povečali,kar je tudi posledica povečanja minimalnegaodstotka vpisanega kapitala, ki ga mora
Claims on noneuro area residentsdenominated in foreign currency Receivables from the IMFBalances with banks and security investments,external loans and other external assets
Terjatve do nerezidentov evro območja v tuji valuti Terjatve do IMFRačuni pri bankah in naložbe v vrednostne papirje, tuja posojila in druge terjatve do tujine
Claims on euro area residentsdenominated in foreign currency
Terjatve do rezidentov evro območja v tuji valuti
Claims on noneuro area residentsdenominated in euro Balances with banks, securityinvestments and loans
Terjatve do nerezidentov evro območja v evrih Računi pri bankah, naložbe v vrednostne papirje in posojila
Other claims on euro area creditinstitutions denominated in euro
Druge terjatve do kreditnih institucij evro območja v evrih
Intra-Eurosystem claims Claims related to the allocation ofeuro banknotes within the Eurosystem Other claims within the Eurosystem (net)
Terjatve znotraj Evrosistema Terjatve, povezane z razdelitvijo evro bankovcev znotraj Evrosistema Druge terjatve znotraj Evrosistema (neto)
Other assets Tangible fixed assets Other financial assets Accruals and prepaid expenses Sundry
Druga sredstva Opredmetena osnovna sredstva Druga finančna sredstva Aktivne časovne razmejitve Razno
Liabilities to other euro area residentsdenominated in euro
Obveznosti do drugih rezidentov evro območja v evrih
Liabilities to noneuro area residentsdenominated in euro
Obveznosti do nerezidentov evro območja v evrih
Liabilities to euro area residentsdenominated in foreign currency
Obveznosti do rezidentov evro območja v tuji valuti
Liabilities to noneuro area residentsdenominated in foreign currency Deposits, balances and other liabilities
Obveznosti do nerezidentov evro območja v tuji valuti Vloge, stanja in druge obveznosti
Intra-Eurosystem liabilities Liabilities equivalent to the transfer offoreign reserves
Obveznosti znotraj Evrosistema Obveznosti, ustrezne prenosu deviznih rezerv
Other liabilities Accruals and income collected in advance Sundry
Druge obveznosti Pasivne časovne razmejitve Razno
PROFIT AND LOSS ACCOUNT FOR THE YEARENDING 31 DECEMBER 2004
IZKAZ USPEHA ZA LETO, KI SEJE KONČALO31. DECEMBRA 2004
Interest income on foreign reserve assets Interest income arising from the allocationof euro banknotes within the Eurosystem Other interest income Interest income Remuneration of NCBs’ claims in respectof foreign reserves transferred Other interest expense Interest expense
Obrestni prihodki od deviznih rezerv Obrestni prihodki od razporeditve evro bankovcev znotraj Evrosistema Drugi obrestni prihodki Obrestni prihodki Obrestovanje terjatev nacionalnih centralnih bank iz naslova prenesenih deviznih rezerv Drugi obrestni odhodki Obrestni odhodki
Realised gains/losses arising fromfinancial operations Writedowns on financial assets and positions Transfer to/from provisions for foreignexchange rate and price risks
Realizirani prihodki/odhodki od finančnih sredstev Zmanjšanje knjigovodske vrednosti finančnih sredstev in pozicij Prenos v/črpanje rezervacij za tečajna in cenovna tveganja
Net result of financial operations, write-downsand risk provisions
Neto rezultat od finančnih sredstev, zmanjšanja knjigovodske vrednosti in rezervacij za tveganja
Staff costs
Stroški dela
Depreciation of tangible fixed assets
Amortizacija opredmetenih osnovnih sredstev
Banknote production services
Storitve tiskanja bankovcev
Jean-Claude Trichet President
Jean-Claude Trichet Predsednik
ACCOUNTING POLICIES1 the price and currency revaluation differencesfor gold.
RAČUNOVODSKE USMERITVE1 na ceni za unčo zlata v evrih na podlagi tečaja EUR/USD na dan 31. decembra 2004.
FORM AND PRESENTATION OF THE FINANCIALSTATEMENTSThe financial statements of the European Central Bank (ECB) have been designed topresent fairly the financial position of the ECBand the results of its operations.
OBLIKA IN RAZKRITJE RAČUNOVODSKIH IZKAZOVNamen računovodskih izkazov Evropskecentralne banke (ECB) je, da pošteno prikažejofinančno stanje ECB in rezultate njenegaposlovanja.
They havebeen drawn up in accordance with thefollowing accounting policies2, which the Governing Council of the ECB considers to beappropriate to the nature of central bankactivity.
Pripravljeni so bili v skladu z naslednjimi računovodskimi usmeritvami2, zakatere Svet ECB meni, da so primerni za naravodejavnosti centralne banke.
SECURITIESAll marketable securities and similar assets arevalued at the mid-market prices prevailing atthe balance sheet date on a security-by-securitybasis.
VREDNOSTNI PAPIRJIVsi tržni vrednostni papirji in podobna sredstvase vrednotijo po srednji tržni ceni, ki je veljalana datum bilance stanja, in sicer za vsakvrednostni papir posebej.
For the year ending 31 December 2004,mid-market prices on 30 December 2004 wereused.
Za leto, ki se jekončalo 31. decembra 2004, so bile uporabljenesrednje tržne cene, ki so veljale na dan 30. decembra 2004.
Non-marketable securities are valued atcost.
Netržni vrednostni papirjise vrednotijo po nabavni vrednosti.
ACCOUNTING PRINCIPLESThe following accounting principles have beenapplied: economic reality and transparency,prudence, recognition of post-balance-sheetevents, materiality, the accruals principle,going concern, consistency and comparability.
RAČUNOVODSKA NAČELAUporabljena so bila naslednja računovodskanačela: realnost in preglednost, previdnost,priznavanje dogodkov po datumu bilance stanja, pomembnost, načelo upoštevanjanastanka poslovnega dogodka, načelo časovneneomejenosti delovanja, doslednost inprimerljivost.
INCOME RECOGNITIONIncome and expenses are recognised in theperiod in which they are earned or incurred.Realised gains and losses arising from the saleof foreign exchange, gold and securities aretaken to the profit and loss account.
PRIZNAVANJE PRIHODKOVPrihodki in odhodki se priznajo v obdobju, v katerem so nastali. Realizirani prihodki inodhodki iz prodaje tuje valute, zlata invrednostnih papirjev se prenašajo v izkazuspeha.
Suchrealised gains and losses are calculated byreference to the average cost of the respectiveasset.
Tako realizirani prihodki in odhodki seizračunajo na podlagi povprečne nabavnevrednosti posameznega sredstva.
Transactions in financialassets and liabilities are reflected in theaccounts on the basis of the date on which theyare settled.
Nerealizirani prihodki se ne priznajo kotprihodek, temveč se prenesejo neposredno naračun prevrednotenja.