GLOSAR PRAVNIH TERMINA

Aaccessory punishment sporedna kaznaacquittal oslobaajua presuda, oslobaanje od optubeacting prosecutor postupajui tuilacaction for damages tuba za naknadu teteadditional judge, reserve judge dodatni sudijaadjudicating judge postupajui sudijaadjudication of dispute rjeavanje sporaadministrative case upravni predmetadministrative dispute upravni sporAdministrative Division of the Court of BiH Upravno odjeljenje Suda BiHadministrative law upravno pravoadministrative procedure upravni postupakaggravating circumstances oteavajue okolnostialimony alimentacijaalimony request alimentacioni zahtjevallocation of cases, assignment of cases dodjela predmetaallocation of judges rasporeivanje sudijaalternative dispute resolution mechanisms alternativni mehanizmi za rjeavanje sporaannual schedule of judges godinji raspored sudijaanonymisation anonimizacijaappealed case predmet po albiappellant podnosilac albe /apelacije, apelantAppellate Court of BD Apelacioni sud BDAppellate Division of the Court of BiH Apelaciono odjeljenje Suda BiHappellate procedure albeni postupakapplicable law mjerodavno pravo/pravo koje se primjenjujeappointment imenovanjeappointment procedure postupak imenovanjaapprehension lienje slobodearbitral decision arbitrana odlukaarbitration procedure arbitrani postupakarrest warrant potjernica, tjeralica, nalog za hapenjeattending prosecutor deurni tuilac

Bbacklog cases zaostali predmetibail jemstvobankruptcy steajBar Chamber of FBiH Advokatska komora FBiHBar Chamber of RS Advokatska komora RSBar Exam pravosudni ispitbasic court osnovni sudBasic Court of BD Osnovni sud BDbinding judgment obavezujua presudabinding legal force obavezujua pravna snaga

Ccadastre katastarcadastre excerpts zemljinoknjini ulocicantonal court kantonalni sudcantonal prosecutors office kantonalno tuilatvocase arising from labour relations parnica iz radnih odnosaCase Management System (CMS) Sistem za upravljanje predmetima (CMS)case of family relations parnica iz porodinih odnosacaselaw, judicial practice sudska praksaChief District Prosecutor glavni okruni tuilacChief FBiH Prosecutor glavni federalni tuilaccivil branch graanski referatcivil case graanski predmetcivil dispute graanski sporcivil judgement parnina presudacivil justice field graansko-pravna oblastcivil law (substantive and procedural) graansko pravo (materijalno i procesno)civil procedure graanski postupakCivil Procedure Code Zakon o parninom postupkuclerical staff administrativno osoblje, administrativni slubenicicoercive collection of money claims prinudna naplata novanih potraivanjacollection of evidence prikupljanje dokazacommand responsibility komandna odgovornostcommander of the Court Police komandir Sudske policije, zapovjednik Sudske policijecommercial court privredni sudcommercial dispute privredni sporcommercial law privredno pravocommunity service rad za ope dobro na slobodicompensation for victims of violent crimes obeteenje rtava krivinih djela nasiljacompensation for war damages naknada ratne tetecompulsory psychiatric treatment obavezno psihijatrijsko lijeenjeconditional release uslovno putanje na sloboduconditional sentence uslovna osudaconduct of proceeding for a criminal offence voenje postupka za krivino djeloconfirmation of indictment potvrivanje optuniceconfirmatory decision potvrujua odlukaconfiscation of material gain oduzimanje imovinske koristiconflict of jurisdiction sukob nadlenostiConstitutional Court of BiH Ustavni sud BiHConstitutional Court of FBiH Ustavni sud FBiHcontesting the verdict pobijanje presudeconvicted persons at large osuena lica koja se nalaze u bjekstvu ili na slobodiconvicted persons who are hiding osuena lica koja se krijuconvicted prisoners osueni zatvoreniciconviction osudacorporate law korporativno pravo/pravo koje se odnosi na privredna drutvacounterclaim protutubacourt bailiff sudski izvrilaccourt clerk sudski slubenikcourt costs sudski trokovicourt deliverers sudski dostavljaicourt fee sudska taksaCourt of BiH Sud BiHcourt of general jurisdiction sud opte nadlenosticourt of special jurisdiction sud posebne nadlenosticourt police sudska policijacourt president predsjednik sudacourt settlement, judicial settlement sudska nagodbacourt warning, courts admonition sudska opomenacrime against humanity zloin protiv ovjenosticrime report for criminal offence prijava za krivino djelocriminal case krivini predmetCriminal Code Krivini zakonCriminal Division of the Court of BiH Krivino odjeljenje Suda BiHcriminal investigation krivina istragacriminal judgement krivina presudacriminal jurisdiction nadlenost u krivinim stvarimacriminal justice field krivino-pravna oblastcriminal law (substantive and procedural) krivino pravo (materijalno i procesno)criminal liability krivina odgovornostcriminal offence krivino djelocriminal offense in recidivism krivino djelo poinjeno u povratucriminal procedure krivini postupakCriminal Procedure Code Zakon o krivinom postupkucriminal records kaznena evidencijacriminal records excerpt izvod iz kaznene evidencijecriminal responsibility krivina odgovornostcriminal substantive law krivino materijalno pravocross examination unakrsno ispitivanjecustody, pre-trial detention pritvorcyber-crime kibernetski kriminal

Ddeath penalty, capital punishment smrtna kaznadeclaration on non-existence of conflict of interest izjava o nepostojanju sukoba interesadefault judgment presuda zbog proputanjadefence evidence dokazi odbranedefence lawyer branilacdeletion of an entry on conviction brisanje upisa osudedelineation of competencies razgranienje nadlenostidelivery note dostavnicadelivery of a summons uruenje sudskog pozivadelivery of judicial documents uruenje sudskih pismenadeprivation of freedom liavanje slobodedeputy chief prosecutor zamjenik glavnog tuiocadetention and correctional facility kazneno-popravni domdirect command responsibility direktna komandna odgovornostdirect examination direktno ispitivanjedisciplinary accountability disciplinska odgovornostdisciplinary counsel disciplinski tuilacdisciplinary hearings disciplinsko roitedisciplinary measure of dismissal disciplinska mjera razrjeenja dunostidisciplinary measure of referral to a solitary disciplinska mjera upuivanja u samicuDisciplinary Panel disciplinska komisijadisciplinary proceeding disciplinski postupakdismissal procedure postupak razrjeenja dunostidistrict commercial court okruni privredni suddistrict court okruni sudDistrict Prosecutors Office okruno tuilatvo

Eeconomic crimes privredni kriminalelectronic judiciary system or e-justice elektronsko pravosue ili e-pravosueenforceable koji ima snagu izvrne isprave, koji ima snagu izvrnog naslovaenforcement against movable property izvrenje na pokretnim stvarimaenforcement against real property izvrenje na nekretninamaenforcement against shares of stock and other registered securities izvrenje na dionicama i ostalim registrovanim vrijednosnim papirimaenforcement based on an authentic documents izvrenje na osnovu vjerodostojne ispraveenforcement by partition of objects izvrenje diobom stvarienforcement cases izvrni predmetienforcement costs trokovi prinudne naplate, trokovi izvrenjaenforcement for delivery of personal property izvrenje radi predaje i isporuke pokretne stvarienforcement in order to collect monetary claims izvrenje radi naplate novanih potraivanjaenforcement of a small claim prinudna naplata potraivanja male vrijednostienforcement of criminal sanctions, enforcement of penal sanctions izvrenje krivinih sankcija (IKS)enforcement of monetary claims izvrenje novanog potraivanjaenforcement procedure, enforcement proceeding izvrni postupakenforcement to satisfy non-monetary claim izvrenje radi ostvarivanja nenovanog potraivanjaenforcement to vacate and deliver real property izvrenje radi ispranjenja i predaje nekretnineequality of arms ravnopravnost stranaka u sudskom postupkuescorting of inmate sprovoenje zatvorenikaEuropean Commission for the Efficiency of Justice (CEPEJ) Evropska komisija za efikasnost pravosua (CEPEJ)European Convention for the Protection of Human Rights and Fundamental Freedoms (1950) Evropska konvencija za zatitu ljudskih prava i osnovnih sloboda (1950)evidence of the prosecution dokazi optubeevidentiary proceeding dokazni postupakex officio po slubenoj dunostiex officio attorney advokat po slubenoj dunostiexecution of custody izvrenje kazne pritvoraexecution of imprisonment izvrenje kazne zatvoraexecution of protective guardianship izvrenje zatitnog nadzoraexecution of the verdict rendered by foreign court izvrenje presude inozemnog sudaexpert testimony vjetaenjeexpert witness, judicial expert sudski vjetakextension of pre-trial detention produenje pritvoraextradition izruenjeextradition pre-trial detention ekstradicioni pritvorextradition requests zahtjev za izruenjeextraordinary legal remedy vanredni pravni lijek

Ffailure to act upon admonition nepostupanje po opomenifamily law porodino pravofamily law matters porodini predmetiFBiH Prosecutors Office Federalno tuilatvofile an indictment podii optunicufinal acquitting verdict pravosnana oslobaajua presudafinal administrative act konani upravni aktfinal convicting verdict pravosnana osuujua presudafinal decision pravosnana odlukafinancial crime finansijski kriminalfirst-instance criminal decision prvostepena krivina odlukafirst-instance criminal proceeding prvostepeni krivini postupakfirst-instance criminal verdict prvostepena krivina presudafirst-instance decision prvostepena odlukafirst-instance jurisdiction prvostepena nadlenostfirst-instance verdict prvostepena presudaforeign court decision strana sudska odlukafree legal aid besplatna pravna pomofugitives in war crime cases bjegunci u predmetima ratnih zloina

Ggravity of the offense teina krivinog djelaGuidelines on Statistics of Justice (GOJUST) Smjernice o statistici u pravosuu (GOJUST)

HHigh Judicial and Prosecutorial Council of BiH (HJPC) Visoko sudsko i tuilako vijee BiH (VSTV)higher commercial court vii privredni sudhigher instance court sud vie instanceHJPC's Centre for Judicial Documentation (CSD) Centar za sudsku dokumentaciju VSTV-a (CSD)holder of judicial office nosilac pravosudne funkcijehouse arrest zabrana naputanja boravita, kuni pritvorhouse arrest with electronic monitoring kuni pritvor sa elektronskim nadzoromhuman trafficking trgovina ljudima

Iillegal detention nezakonito lienje slobodeimmediate higher court neposredno vii sudimmunity from criminal prosecution imunitet od krivinog gonjenjain favorem u koristin peius na tetuindicted person, indictee optueno lice, optueniindictment optunicaindigence slabo imovno stanjeindigent party stranka slabog imovnog stanjaindirect command responsibility, command responsibility stricto sensu indirektna komandna odgovornost, komandna odgovornost stricto sensuinflux of cases priliv predmetainitial act inicijalni aktinitiating an administrative dispute pokretanje upravnog sporainstruments for restraint of movements sredstva za ograniavanje kretanjainternational child abduction meunarodna otmica djeceInternational Covenant on Civil and Political Rights Meunarodni pakt o graanskim i politikim pravimainternational legal assistance meunarodna pravna pomoInternational Trade Arbitration Meunarodna trgovinska arbitraaintervenor umjeainvestigation istragainvestigative actions istrane radnjeinjured party oteeniisolation measure mjera usamljenja/izolacijeissuance of a warrant izdavanje potjerniceissues of incompatibility pitanja nespojivosti

Jjudge sudijajudgment based on admission presuda na osnovu priznanjajudgment based on waiver presuda na osnovu odricanjajudgment creditor povjerilac, trailac izvrenjajudicial administration pravosudna upravaJudicial and Prosecutorial Training Centre (JPTC) Centar za edukaciju sudija i tuilaca (CEST)Judicial Commission Pravosudna komisijajudicial cooperation in civil matters pravosudna saradnja u graanskim stvarimajudicial document sudsko pismenoJudicial Documentation Centre Pravosudni dokumentacioni centarJudicial Inspection Service pravosudna inspekcijaJustice Sector Reform Strategy Strategija za reformu sektora pravdejuvenile imprisonment maloljetniki zatvorjuvenile judge sudija za maloljetnikejuvenile law maloljetniko pravo

Llabour law radno pravoland registry clerks zemljino-knjini referentiland registry office zemljino-knjini uredland-registry procedure zemljino-knjini postupaklawfulness of proceedings zakonitost postupkalawsuit for trespassing parnica zbog ometanja posjedalay judge sudija porotniklegal basis pravni osnovlegal officer pravni referentlegal person pravno licelegal remedy pravni lijeklegal separation zakonsko razdvajanjelegal trainee pravnik pripravniklegal validity pravna valjanostLex specialis poseban zakonlife-appointed judge sudija kojem je dodijeljen trajni mandatlife-appointed prosecutor tuilac kojem je dodijeljen trajni mandatlifting the immunity ukidanje imunitetalimited jurisdiction ograniena nadlenostlitigant stranka u parnicilitigation proceeding parnini postupaklodge an appeal uloiti albulong-term imprisonment dugotrajni zatvorlower instance court sud nie instance, niestepeni sud

Mmain hearing glavna raspravamaintenance izdravanjemanagerial civil servant rukovodei dravni slubenikmandatory defence obavezna odbranamandatory legal retirement age zakonom propisana obavezna dob za penzionisanjemandatory treatment of addiction obavezno lijeenje od ovisnostimarauding the killed and wounded at the battlefield protivpravno oduzimanje stvari od ubijenih i ranjenih na ratitumarriage annulment ponitenje brakamediation procedure postupak medijacijemerits of a case meritum predmeta/sporamilitary tribunal vojni sudminor offence prekrajminor offence case prekrajni predmetminor offence proceedings prekrajni postupakminor offenses law prekrajno pravomitigating circumstances olakavajue okolnostimitigation of punishment ublaavanje kaznemobility of judges mobilnost sudijamodifying decision preinaujua odlukamonetary threshold novani pragmoney claim potraivanje u novcumotion for indictment optuni prijedlogmunicipal court opinski sudmutual legal assistance in criminal matters meusobno pruanje pravne pomoi u krivinim stvarimaMutual Legal Exchange uzajamni pravni saobraaj

NNational War Crimes Strategy Dravna strategija za rad na predmetima ratnih zloinanon-contentious and small claims nesporna i mala potraivanjanon-litigation procedure vanparnini postupaknon-monetary benefits nenovane pogodnostinotarial certification notarska potvrdanotarial processing notarska obradanotarial verification notarska ovjeranotarially processed documents notarski obraene ispravenotary public notar, javni biljenikNotary Public Chamber of FBiH Notarska komora FBiHNotary Public Chamber of RS Notarska komora RSnotary public service notarska sluba

Oobstruction of justice ometanje rada pravosua/ometanje pravdeoffender prijestupnik, poinilac, poinilac kaznenog djelaofficial notes slubene zabiljekeofficial records slubena evidencijaold case stari predmetold foreign currency savings stara devizna tednjaOptional Protocol to the UN Convention against Torture and Other Forms of Cruel, Inhuman or Degrading Treatment or Punishment (OPCAT) Opcioni protokol uz Konvenciju Ujedinjenih nacija protiv torture i drugih oblika okrutnog, neovjenog i poniavajueg postupanja ili kanjavanja (OPCAT)ordering custody after the verdict is pronounced odreivanje pritvora nakon izricanja presudeordinary civil procedure redovni graanski postupakordinary court redovni sud, sud redovne nadlenostiordinary judge redovni sudijaordinary legal remedy redovan pravni lijekoverlapping of responsibilities preklapanje nadlenosti

Ppardon pomilovanjeparental responsibility roditeljska odgovornostpayment order procedure postupak izdavanja platnog nalogapenal institution kaznena ustanovapenalty of long-term imprisonment kazna dugotrajnog zatvorapending case nerijeeni predmetpending crime report nerijeena krivina prijavapermanent incapacity to perform duties trajni gubitak sposobnosti za obavljanje dunostipermanent tenure trajni mandatperson under investigation lice protiv kojeg se vodi istragapetition for pardon molba za pomilovanjeplacement under surveillance stavljanje pod nadzorplea agreement sporazum o priznanju kriviceplea bargaining pregovaranje o krivnjipolice evidence policijski dokazipreliminary hearing prethodno sasluanjepreliminary hearing judge sudija za prethodno sasluanjepreliminary issues prethodna pitanjapreliminary proceeding judge sudija za prethodni postupakpreparatory hearing pripremno roitepresiding judge predsjedavajui sudija, predsjednik vijeapre-trial detainee pritvorenikpre-trial judicial conciliation predraspravna sudska nagodbaprinciple of the natural judge/justice princip prirodnog sudije/pravdeprisoner zatvorenikprobate cases ostavinski predmetiprobative force dokazna snagaprocedural deadlines procesni rokoviprocedural decision procesna odlukaproceeding on appeal postupak po albiprocessing of cases rjeavanje predmetaproficiency rating ocjena strunostiprohibition of retrial zabrana ponovnog suenjaprohibition of taking certain activities or official duties zabrana preduzimanja odreenih aktivnosti ili slubenih dunostiprohibition of travelling zabrana putovanjapronounced sentence of imprisonment izreena kazna zatvorapronouncement of sentence izricanje presudeproperty claim imovinsko-pravni zahtjevproperty dispute imovinski sporprosecute a criminal charge against pokrenuti krivini postupak protivprosecuted krivino gonjenprosecution krivino gonjenjeprosecution of criminal offences procesuiranje krivinih djelaprosecutor tuilacProsecutors Office of BD Tuilatvo BDprosecutorial autonomy autonomija tuilacaProsecutor's Office of BiH Tuilatvo BiHprotected witness zatieni svjedokprotection of legality zatita zakonitostiprotective guardianship zatitni nadzorpunishment of the juvenile imprisonment kazna maloljetnikog zatvora

Rreclassification of inmates reklasifikacija zatvorenikarecord keeping voenje zapisnikarecruitment primanje u sluburedirect examination ponovno ispitivanjereferral document uputni aktreformatory home, reformatory house vaspitno popravni domregistration request zahtjev za upisrendered verdict izreena presudareopening of a proceeding ponavljanje postupkarepresent an indictment before the court zastupati optunicu pred sudomrequest zamolnicarequest a retrial zatraiti ponavljanje postupkaRequest for Assistance RFA zahtjev za pomorequest for cadastre excerpts zahtjev za zemljinoknjine izvatkerequest for the return to status quo ante prijedlog za povrat u preanje stanjerequests for extradition or handover of persons zahtjeve za izruenje ili predaju traenih licares iudicata presuena stvarresolved investigation rijeena istragarestricted movement ogranieno kretanjereversal ukidajua presudarevoked decision per legal remedy odluka ukinuta po pravnom lijekuright to a fair trial pravo na pravino suenjeright to a formal defence, right to defend oneself with the help of counsel pravo na formalnu odbranu, pravo na odbranu uz pomo braniocaright to defence pravo na odbranuright to defend oneself in person pravo optuenika da se brani samright to free assistance of an interpreter pravo na besplatnu pomo tumaaright to peaceful enjoyment of possessions pravo na mirno uivanje posjedaright to remain silent pravo na utnjuright to substantive defence pravo na materijalnu odbranuRS Chief Prosecutor glavni republiki tuilac RSRulebook on Taking the Bar Exam Pravilnik o polaganju pravosudnog ispita

Sscheduling of the trial zakazivanje glavnog pretresasecond-instance decision drugostepena odlukasecond-instance jurisdiction drugostepena nadlenostsecond-instance verdict drugostepena presudasecurity measure mjere sigurnostisecurity measure of forfeiture mjera sigurnosti oduzimanja predmetaserious criminal offences teka krivina djelaserve the sentence sluiti kaznuservice of judgment uruenje presudesimplified procedure pojednostavljeni postupaksmall claims mala potraivanjasmall claims dispute spor male vrijednostispecial prosecutors office specijalno tuilatvostandard of mandatory application of the most lenient laws standard obavezne primjene najblaeg zakonaStanding Committee on Judicial and Prosecutorial Ethics, Independence and Incompatibility (HJPC) Stalna komisija za sudsku i tuilaku etiku, nezavisnost i nespojivost (VSTV)state of "mental incapacity" stanje neuraunljivostiState-wide Bar Exam pravosudni ispit na nivou dravesubject-matter jurisdiction stvarna nadlenostsubstantive law materijalno pravosummonses for witnesses sudski poziv za svjedoenjeSupreme Court vrhovni sudSupreme Court of FBiH Vrhovni sud FBiHSupreme Court of the Republika Srpska Vrhovni sud Republike Srpskesurrender predajasuspect osumnjienisuspension of investigation obustava istragesuspension of the enforcement of the sentence obustavljanje postupka izvrenja kazne

Ttemporary assignment privremeno upuivanjetemporary confiscation of driver's license privremeno oduzimanje vozake dozvoletemporary confiscation of travel documents privremeno oduzimanje putnih ispravatemporary duty suspension privremeno udaljenje od vrenja dunostitenure of office trajanje mandatatermination of pre-trial detention ukidanje pritvoraterritorial jurisdiction mjesna nadlenosttertiary jurisdiction treestepena nadlenosttestimony by using technical means for transferring image and sound svjedoenje putem tehnikih ureaja za prenos slike i zvukatrainee sudski pripravniktranscript of the first-instance verdict prepis prvostepene presudetransfer of a convicted person transfer osuenog licatransfer of cases ustupanje predmeta, transfer predmetatransfer of pre-trial detainees premjetaj pritvorenikatransfer of prisoners premjetaj zatvorenikatransfer of proceedings in criminal matters prenoenje postupka u krivinim stvarimatransfer of the criminal proceeding ustupanje voenja krivinog postupkatransferring custody of a child predaja djetetatrial in absence, trial in case of absentia suenje u odsutnosti, suenje u odsustvutrial in camera, trial closed to the public suenje zatvoreno za javnosttribunals outside the ordinary judicial system sudovi izvan opeg pravosudnog sistema

Uunconditional prison sentence bezuslovna kazna zatvoraundue external influence nedoputeni vanjski uticajUnited Nations Basic Principles on Independence of the Judiciary (1985) Osnovna naela Ujedinjenih nacija o nezavisnosti sudstva (1985)Universal Declaration on Human Rights (1948) Univerzalna deklaracija o ljudskim pravima (1948)unlawful killing or wounding of the enemy protivpravno ubijanje i ranjavanje neprijateljaupon reasonable complaint po osnovanoj pritubiutility cases komunalni predmeti

Vverdict based on guilty plea presuda po priznanju krivicevictim of crime rtva krivinog djelaviolation of the laws and customs of war krenje zakona i obiaja ratavoluntary performance dobrovoljno ispunjenje inidbevulnerable witness ugroeni svjedok

W

FINANSIJSKO- RAUNOVODSTVENI RENIK

accelerated depreciation ubrzana amortizacijaaccount raun, kontoaccount at sight raun po vienjuaccountant knjigovoa, raunovoaaccountant raunovoaaccounting raunovodstvoaccounting raunovodstvoaccounting balancing raunovodstvena ravnoteaaccounting evidence knjigovodstvena evidencijaaccounting period raunovodstveni periodaccounting policies raunovodstvene politikeaccounting, bookkeeping knjigovodstvo, raunovodstvoaccrued revenue vremenski razgranien prihod, steeni prihod koji jo nije dospeo na naplatuactivation aktiviranjeactive account aktivan raun (nije u minusu)active and passive accruals aktivna i pasivna vremenska razgranienjaadministrative management of property administrativno upravljanje imovinomadmission free, free entry slobodan ulazadvance avansadvance payment avansno plaanjeadvances, prepayment avans, prethodna isplata, predujamadvertising and media management upravljanje reklamiranjem i medijimaallocation of costs and proceeds raspodela trokova i prihodaamortization period period amortizacijeamortization schedule, redemption schedule amortizacioni plan, plan otplateamount iznosamount of money iznos novcaamount of stocks iznos akcijaamount, sum suma; iznosanalysis of consumption analiza potronjeanalyze analizaannex aneksannual godinjiannual general meeting godinja skuptinaannual plan godinji planannual rate godinja stopaannual report godinji izvetajannuity anuitetanticipated tax anticipirani porez, avansni porezapproved balance odobreni bilansarbitrage arbitraa, izricati presudu u sporuarticle lanovi (ugovora)assessment , evaluation, valuation procenaasset management rukovoenje sredstvimaassets aktiva; sredstvaassets aktiva; sredstvaassets aktiva; sredstvaassets aktiva; sredstvaassets aktiva; sredstvaassets from discontinued operations sredstva poslovanja koje se obustavljaassets pledged as collateral sredstva zaloena kao kolateralassets pledged as collateral sredstva zaloena kao kolateralassets pledged as collateral sredstva zaloena kao kolateralassets pledged as collateral sredstva zaloena kao kolateralassets pledged as collateral of third party commitments sredstva zaloena kao kolateral po osnovu obaveza treih licaassets pledged as collateral of third party commitments sredstva zaloena kao kolateral po osnovu obaveza treih licaassets pledged as collateral of third party commitments sredstva zaloena kao kolateral po osnovu obaveza treih licaassets pledged as collateral of third party commitments sredstva zaloena kao kolateral po osnovu obaveza treih licaassets pledged as collateral of third party commitments sredstva zaloena kao kolateral po osnovu obaveza treih licaassets; activity aktiva; sredstva; delatnostassets; activity aktiva; sredstva; delatnostassets; activity aktiva; sredstva; delatnostassets; activity aktiva; sredstva; delatnostassets; activity aktiva; sredstva; delatnostassociated company udrueno preduzeeassociation udruenjeassured person osiguranikattitude stavaudit revizijaaudit actions revizorske aktivnostiaudit actions follow-up management upravljanje revizorskim aktivnostima praenja izvrenja revizorskih preporukaaudit actions operational phase operativna faza revizorskih aktivnostiaudit actions operational phase management upravljanje operativnom fazom revizorskih aktivnostiaudit actions preliminary phase management upravljanje preliminarnom fazom revizorskih aktivnostiaudit actions reporting phase management upravljanje fazom izvetavanja revizorskih aktivnostiaudit activity revizorska delatnostaudit activity revizorska delatnostaudit activity revizorska delatnostaudit activity revizorska delatnostaudit activity revizorska delatnostaudit fees naknade za revizijuaudit management uravljanje revizijomaudit plan preparation priprema plana revizijeaudit planning planiranje revizijeaudit planning and governance planiranje i upravljanje revizijomaudit report izvetaj revizoraaudit, auditing revizijaauditing governance upravljanje revizijomauditor revizorauditor revizorauxiliary material expenses trokovi pomonog materijalaavailable balance raspoloivi iznosavailable means raspoloiva sredstvabalance analysis analiza bilansabalance sheet bilans stanjabalance sheet bilans stanjabalance; financial statements; budget bilans, obraun; finansijski izvetaj; budetbank bankabank bankabank commission bankarska provizijabank draft bankovna menicabank notes banknotebank transfer bankovna doznakabank transfer bankovna doznakabank transfer at sight of invoice uplata po prijemu fakturebank transfer order bankarski nalog za transferbanking book evaluation procena bankarske knjigebanking costs, bank charges bankarski trokovibanking guarantee bankarska garancijabankruptcy steaj, bankrotbank's interest rate bankarska kamatna stopabarter vezani poslovi, barter poslovibasic commodities sirovinebearer check doznaka (ek) na donosiocabearer share akcija na donosiocabed check, dud check ek bez pokriabeneficiary korisnikbill raun (za telefon, struju, vodu, itd.)bill of exchange menicabill of exchange, draft vuena menicabill, invoice raun, fakturabiological assets bioloka sredstvablack list crna listablack lists management and sanctions on countries/goods upravljanje crnim listama i sankcije za zemlje/robublank check blanko ekblank endorsement blanko indosamentBoard of Directors Upravni odborbond market trite obveznicabonus shares bonusne akcije, besplatne akcijebonus shares besplatne akcijebook value knjigovodstvena vrednostborrower dunikbranch filijalabranch expenses not against invoice trokovi filijala bez fakturebranch manager rukovodilac filijalebranch, subsidiary company filijala, preduzee kerbreak a contract (to) raskidanje ugovorabudget plan plan budetabusiness poslovanjebusiness areas poslovna podrujabusiness continuity kontinuitet poslovanjabusiness continuity plan plan kontinuiteta poslovanjabusiness continuity plan management process proces upravljanja planom kontinuiteta poslovanjabusiness continuity procedures procedure kontinuiteta poslovanjabusiness register registar privrednih subjekatabusiness support services usluge vezane za podrku poslovanjabuying and selling kupoprodajaby delivery pouzeemby payment uz naplatucalculate (to) obraunaticalculation of interest obraun kamatecalendar year kalendarska godinacall option opcija na kupovinucancellation (termination) otkazivanje, prestanakcancellation (termination) otkazivanje, prestanakcapital kapitalcapital account raun kapitalacapital adequacy adekvatnost kapitalacapital allocation alokacija (raspodela) kapitalacapital budget budet kapitalacapital contribution kapitalni ulogcapital expenditure kapitalni trokovicapital gains kapitalni dobicicapital gains on financial assets/liabilities assessed at fair value kapitalni dobici od finansijskih sredstava/obaveza, procenjenih po fer vrednosticapital gains tax porez na kapitalne dobitkecapital gains tax porez na kapitalne dobitkecapital increase dokapitalizacija, porast kapitalacapital instruments, equity instruments instrumenata kapitalacapital investment goods, capital goods investiciona dobra , kapitalna dobracapital issue emisija kapitalacapital loss, deficit kapitalni gubitak, deficitcapital loss, deficit kapitalni gubitak, deficitcapital losses on financial assets/liabilities assessed at fair value kapitalni gubici od finansijskih sredstava/obaveza, procenjenih po fer vrednosticapital market trite kapitalacapital markets activity aktivnosti trita kapitalacapital markets activity aktivnosti trita kapitalacapital markets activity aktivnosti trita kapitalacapital markets activity aktivnosti trita kapitalacapital markets activity aktivnosti trita kapitalacapital movements, capital flows kretanje kapitalacapital outflow odliv kapitalacapital requirements zahtevi za kapitalomcapital structure struktura kapitalacapital turnover obrt kapitalacapitalized improvement costs kapitalizovani trokovi unapredjenjacash gotovinacash gotovinacash accounting blagajniko raunovodstvocash deposit depozit u gotovinicash flow calculations obraun novanog tokacash flows tokovi gotovine, novani tokovicash flows statement izvetaj o tokovima gotovinecash inflows, collections prilivi gotovine, naplatecash machine bankomatcash outflows odlovi gotovinecashier blagajnikceiling maksimalni iznosCentral bank, National bank Centralna banka, Narodna bankacertificate of deposit depozitni certifikatcertificates of indebtedness certifikati o zaduenjucertified check potvreni ekcession cesijachange to capital instruments promene na instrumentima kapitalachanges in reserves promene na rezervamacharges, costs, expenses trokovichart of accounts kontni planchart of accounts kontni plan, kontni okvircheck ekcheck without funds nepokriveni ekclassification klasifikacijaclause klauzulaclearing account klirinki raunclearing house klirinka kuaclose a position (to) zatvoriti pozicijuclose an account (to) zatvoriti raunco-debtor sadunikcoin, currency metalni novac, valutacollateral kolateral, obezbeenje, zalog, jemstvocollateral deposited deponovani kolateralcollateral management upravljanje kolateralom (obezbedjenjem)collect (to) naplatiticollect a check (to) naplatiti ekcollected amount naplaeni iznoscollection period period naplatecollective reserve calculation obraun grupne rezervecommercial bank komercijalna bankacommercial bank poslovna bankacommercial bill komercijalni zapis, robna menicacommercial company privredno drutvocommercial guarantees given date komercijalne garancijecommission provizija, naknadacommission provizijacommittee, board vee, savet, odborcommon share obine akcijecompany, firm preduzeecompensation kompenzacijacompensation naknada tete, odtetacompensation price cena kompenzacijecompulsory reporting obavezno izvetavanjeconcession tax porez na koncesijuconditions, terms usloviconfirmation potvrdaconflict of interest sukob interesaconflict of interest management upravljanje sukobom interesaconsolidated financial statements konsolidovani finansijski izvetajiconsolidated fund konsolidovani fondconsolidated proceeds konsolidovani prihodconsolidated reporting for supervisory purposes konsolidovano izvetavanje za svrhe supervizijeconstitution osnivanje, konstituisanjeconsultant savetnik, konsultantconsulting savetovanje, konsalting; konsultantske uslugeconsulting expenses trokovi za konsultantske uslugeconsumer credit potroaki kreditcontest (to), deny (to) osporiticontingency fund fond za nepredviene izdatkecontract management upravljanje ugovorimacontract of supply of services ugovor o delucontract stipulation zakljuivanje ugovoracontract termination prekid ugovoracontract, agreement ugovorcontracted accounts ugovoreni raunicontractor saugovaracontractual relationship ugovorni odnoscontribution doprinoscontribution doprinoscontribution expenses trokovi doprinosacontrol of assets kontrola sredstavacontrol of consumption kontrola potronjeconversion (foreign currency) konverzija (strane valute)conversion rate stopa konverzijeconvertible bond konvertibilna obveznicaconvertible currency konvertibilna valutacooperative shares zadruni udelicoordination of litigation managed by group's companies koordinacija sporova koje vode kompanije grupecorporation tax korporativni porezcorporation, corporate enterprise, company drutvo, kompanija, preduzeecorrespondent bank posrednika banka, korespondentna bankacorrespondent bank korespondentna bankacost of goods sold nabavna cena prodate robecost price cena kotanjacosts of real estate restructuring trokovi restruktuiranja nekretninacosts, charges trokovi; cenecouncil, board vee, savet, odborcounterfeit (to) falsifikovaticounterparty saugovorna strana, druga stranacoupon kuponcourt proceedings sudski procesicover rate (credit) racio pokriacredit advice izvetaj o odobrenjucredit approval odobrenje kreditacredit balance potrani saldocredit bank kreditna bankacredit bank kreditna bankacredit bureau kreditni birocredit committee kreditni komitet, odbor za odobrenje kreditacredit concentration koncentracija kreditacredit distribution raspodela kreditacredit facilities kreditne olakicecredit interest rate kreditna kamatna stopacredit line kreditna linijacredit lines management upravljanje kreditnim linijamacredit note kredit notacredit request kreditni zahtevcredit risk management upravljanje kreditnim rizikomcredit securities kreditna hartija od vrednosticredit; loan; receivables kredit; potraivanjecredit-granting conditions uslovi za odobravanje kreditacreditor zajmodavac, poverilaccredits kreditna sredstvacreditworthiness kreditna sposobnostcrossed check barirani ekcurrency option devizna opcijacurrency revaluations revalorizacija (ponovna procena) valutecurrency risk, foreign exchange risk, exchange rate risk devizni rizikcurrency swap devizni svopcurrent account tekui rauncurrent account overdraft facility prekoraenje tekueg raunacurrent assets tekua/ kratkorona sredstvacurrent assets tekua/ kratkorona sredstvacurrent assets tekua/ kratkorona sredstvacurrent assets tekua/ kratkorona sredstvacurrent assets tekua/ kratkorona sredstvacurrent debt tekui dugcustomer , client komitent, klijentcustomer assessment procena komitenatadate of coming into force datum stupanja na snagudate of delivery rok isporukedebenture, bond obveznicadebit advice izvetaj o zaduenjudebit balance dugovni saldodebit position pozicija zaduenjadebited account zaduen raundebt dug, dugovanje; obavezadebt burden teret dugadecision; approval odluka; odobrenjedeclaration of conformity to international accounting principles izjava o usaglaenosti sa medjunarodnim raunovodstvenim standardimadecrease smanjivanje, opadanjedecrease in inventories of finished goods smanjenje vrednosti zaliha uinakadeduct (to) umanjitideed, document akt, dokumentdeferred odloendeferred fiscal liabilities odgoene poreske obavezedeferred interest odloena kamatadeferred payment odgoda plaanjadefinition of audit targets and strategies definicija ciljeva i strategija revizijedelivered quote predata kvotadelivery isporukadelivery isporukademand management upravljanje tranjomdemand planning planiranje tranjedemand; request zahtevdenomination apoendenounce (to) otkazati, tuitideposit depozitdeposit account depozitni raundeposit account depozitni raun, depozit u bancideposit interest rate kamatna stopa na depozitdepositor deponentdepository bank depozitna bankadeposits deponovana sredstvadepreciate (to), amortize (to) amortizovatidepreciation deprecijacija, pad vrednostidepreciation and provisions expenses trokovi amortizacije i rezervisanjadepreciation charge trokovi amortizacijedepreciation of equipment amortizacija opremedepreciation of fixed assets, amortization of intangible assets amortizacija osnovnih sredstava, amortizacija nematerijalnih ulaganjadepreciation, amortization amortizacijaderivatives derivatividerivatives on own shares derivativi na sopstvene akcijedevelop sourcing strategies and policies (to) razvoj strategija i politika snabdevanjadifference razlikadiluted earnings per share razvodnjena zarada po akcijidirect investments direktna ulaganjadiscount diskontdiscount rate eskontna stopa, diskontna stopadiscounted cash flow calculations obraun diskontovanih novanih tokovadisposition odredba, propis, nalogdisputes resulting from a past event sporovi koji su rezultat prolih dogadjajadistribution raspodeladistribution of dividends raspodela dividendidistribution of income for the year raspodela godinje dobitidiversification promena; razliitostdivide (to) podelitidividend dividendadividends received on holdings dividende dobijene po osnovu ueadocumentary credit dokumentarni akreditivdomestic market domae tritedonation donacijadouble entry bookkeeping dvojno knjigovodstvodouble entry bookkeeping dvojno knjigovodstvodoubtful loan sporni kreditidoubtful loans, watch list loans sumnjivi krediti, lista kredita koji zahtevaju posebno praenje od strane bankedown payment kaparadraft contract nacrt ugovoradrawee trasatdrawer trasant, izdavalacdue dospeodue date, maturity datum dospea, rok dospea, dospeeduration of the loan trajanje kreditaduty, burden, cost obaveza (finansijska), optereenjeearnings per share zarada po akcijiearnings per share zarade po akcijiearnings per share zarade po akcijiearnings ratio racio zaradaeconomic groups ekonomske grupeeconomy of scale ekonomija obimaeffect of exchange rates fluctuation efekat fluktuacije deviznih kursevaelectronic equipment elektronska opremaelectronic payment elektronsko plaanjeemployee expenses and benefits trokovi zarada, naknada zarada i ostali lini rashodiendorse (to) indosiratiendorsee indosatarendorsement indosiranje, indosament, odobrenjeequipment opremaequities measured at cost trajni ulozi koji se vrednuju po nabavnoj ceniequities measured at fair value trajni ulozi koji se vrednuju po fer vrednostiestimated value procenjena vrednostevaluation of non-performing loans procena nenaplativih kreditaevaluation of watch list loans procena kredita sa liste koji zahtevaju posebno praenje od strane bankeexceed (to) premaiti, prevaziiexchange fluctuations fluktuacije kursa (promene na kursu)exchange loss gubitak na kursuexchange parity devizni paritetexchange rate devizni kursexchange rate devizni kursexchange rate risk management upravljanje deviznim rizikomexecution of transactions obrada transakcijaexercise period period poslovanjaexpenditure activation aktiviranje trokovaexpenditure analysis analiza trokovaexpenditure budget budet trokovaexpenditure control kontrola trokovaexpenditure cycle management upravljanje ciklusom trokovaexpenditure management upravljanje trokovimaexpenditures for improvements to third-parties goods trokovi za unapredjenje robe treih licaexpense account raun trokovaexpenses rashodiexpenses and revenues rashodi i prihodiexpenses for maintenance and repairs trokovi odravanja i popravkiexport izvozexport credit izvozni kreditexporter izvoznikexposure izloenostexternal relations eksterni odnosiexternal relations management upravljanje eksternim odnosimaextinction of the mortgage gaenje hipotekeextra charges, extra costs ekstra trokoviextract from the register izvod iz registraextract, statement izvodextraordinary costs vanredni trokoviextraordinary gains vanredni prihodiextraordinary general meeting vanredna skuptinaextraordinary revenues vanredni prihodiface value nominalna vrednostfactoring faktoringfair market value fer trina vrednostfair value fer vrednostfair value hedge heding po fer vrednostifalling behind schedule docnja, kanjenjefee naknadafee naknadafictive company fiktivno drutvofinal maturity date datum finalnog dospeafinal result finalni rezultatfinance back-office activity finansijske back office (sektor koji ne posluje direktno sa klijentima) aktivnostifinance back-office activity finansijske back office (sektor koji ne posluje direktno sa klijentima) aktivnostifinance back-office activity finansijske back office (sektor koji ne posluje direktno sa klijentima) aktivnostifinance back-office activity finansijske back office (sektor koji ne posluje direktno sa klijentima) aktivnostifinance back-office activity finansijske back office (sektor koji ne posluje direktno sa klijentima) aktivnostifinance company finansijska kompanijafinance management finansijsko upravljanjefinance support, financial steering and control finansijska podrka/pomo, upravljanje i kontrolafinance surveillance nadgledanje finansijafinancial analysis finansijska analizafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets finansijska sredstvafinancial assets available for sale finansijska sredstva raspoloiva za prodajufinancial assets available for sale finansijska sredstva raspoloiva za prodajufinancial assets available for sale finansijska sredstva raspoloiva za prodajufinancial assets available for sale finansijska sredstva raspoloiva za prodajufinancial assets available for sale finansijska sredstva raspoloiva za prodajufinancial assets held for trading finansijska sredstva za trgovanjefinancial assets held for trading finansijska sredstva za trgovanjefinancial assets held for trading finansijska sredstva za trgovanjefinancial assets held for trading finansijska sredstva za trgovanjefinancial assets held for trading finansijska sredstva za trgovanjefinancial capital finansijski kapitalfinancial centre finansijski centarfinancial costs trokovi finansiranjafinancial expenses finansijski rashodifinancial expenses rashodi od finansiranjafinancial futures finansijski fjuersifinancial guarantees given date finansijske garancijefinancial income prihodi od finansiranjafinancial institutions finansijske institucijefinancial instrument finansijski instrumentfinancial instruments evaluation procena finasijskih instrumenatafinancial liabilities assessed at fair value finansijske obaveze procenjene po fer vrednostifinancial plan finansijski planfinancial products finansijski proizvodifinancial products administration administacija finansijskim proizvodimafinancial profits finansijska dobitfinancial report finansijski izvetajfinancial result finansijski rezultatfinancial revenues finansijski prihodifinancial statements, annual trial balance finansijski izvetaji, zavrni godinji raun, godinji bruto bilansfinancial year poslovna godinafinancing; loan finansiranje; kredit, zajamfiscal poreski, fiskalnifiscal liabilities fiskalne obavezefiscal planning fiskalno planiranjefixed amount fiksni iznosfixed annuity fiksni anuitetfixed assets osnovna sredstvafixed assets osnovna sredstvafixed assets osnovna sredstvafixed assets osnovna sredstvafixed assets osnovna sredstvafixed assets account imovinska kontafixed assets, capital assets osnovna sredstva, kapitalna dobrafixed rate fiksna kamatna stopafixed rate loan krediti sa fikskom kamatnom stopomfixed-term account raun sa utvrdjenim rokomfixed-yield securities hartije od vrednosti sa fiksnom godinjom stopomfloating exchange rate plivajui (fluktuirajui) kursfloating rate interest varijabilna kamatna stopafluctuate (to) fluktuiratiforced execution prinudno izvrenjeforeign banks inostrane bankeforeign branches filijale u inostranstvuforeign capital strani kapitalforeign currency strana valutaforeign currency strana valutaforeign currency account devizni raunforeign exchange dealer diler devizaforeign exchange differences kursne razlikeforeign exchange market devizno triteforeign exchange position devizna pozicijaforeign exchange transaction devizne transakcijeforward contract, futures terminski ugovor, fjuersiforward exchange contract terminski devizni ugovorforward sale terminska prodajaforward transaction terminski poslovifraction deofraud prevention spreavanje krivinih radnjifreelance (to) samostalno obavljati posaofreeze (to) zamrznuti, blokiratifreeze an account (to) zamrznuti raunfulfillment of a commitment ispunjenje obavezefull service bank, universal bank univerzalna bankafund fondfunds for risks and expenses fondovi (rezervisanja) za eventualne rizike i trokovefurnishing opremanjegeneral investment strategies opta investicione strategijegeneral accounting opte raunovodstvogeneral accounting principles generalni raunovodstveni principigeneral costs, overheads generalni trokovi, opti trotovigeneral ledger glavna knjigageneral ledger glavna knjigageneral terms opti uslovigive a commitment (to) obavezati sego bankrupt (to) bankrotiratigold fixing odreivanje vrednosti zlatagold price cena zlatagoods, assets, property roba; sredstvo; imovinagoodwill goodwillgoodwill goodwillgrant a credit (to) odobriti kreditgrant a loan (to) odobriti kreditgross amount bruto iznosgross amount bruto iznosgross exposure bruto izloenostgross interest bruto kamatagross margin bruto mara iz poslovanjagross profit bruto profit, bruto dobitgross revenue bruto prihodgroup companies kompanije grupeguarantee, collateral garancija, kolateral (obezbeenje)guarantee, security garancija, jemstvoguarantor garant, jemacguidelines smerniceharmonization of custom tariffs usklaivanje carinskih tarifaharmonization, alignment usklaivanjehedge fund hed fond, fond za pokrie (zatita od mogueg gubitka)hedging heding (zatita od rizika)hedging policies heding politike, politike zatite od rizikahedging, hedge heding, pokrie, zatita od rizikaholding company holding kompanijahuman resources ljudski resursihuman resources surveillance nadgledanje ljudskih resursaidentification and selection of investment identifikacija i selekcija investicijaidentification of impacts from new regulations identifikacija uticaja novih propisaimpairment; devaluation smanjenje vrednosti; devalvacijaimplement sourcing strategies and policies (to) implementacija strategija i politika snabdevanjaimport uvozimporter uvoznikincentive stimulacijaincome before tax rezultat preduzea pre oporezivanjaincome distribution raspodela dobitiincome from financial assets prihodi od finansijskih sredstavaincome from non-financial assets prihodi od nefinansijskih sredstavaincome statement account bilans uspehaincome statement, profit and loss account bilans uspehaincome support novana pomo licima sa niskim primanjimaincome tax porez na dobitincome tax relief oslobadjanje od poreza na dobitincome, proceeds dobit, dobitak, prihodincome/losses from regular operation before tax dobitak/gubitak iz redovnog poslovanja pre oporezivanjaincrease poveanjeincrease porastincrease in inventories of finished goods poveanje vrednosti zaliha uinakaincur a debt (to) zaduiti seindebtedness dugovanjeindemnity naknada tete, odtetaindex indeksinflation inflacijainstallment ratainsurance advisor savetnik za osiguranjeinsurance brokerage provizija osiguranjainsurance company osiguravajue drutvoinsurance costs trokovi osiguranjainsurance costs trokovi osiguranjainsured amount osigurana sumaintangible assets nematerijalna ulaganjaintangible assets nematerijalna ulaganjaintellectual property rights prava na intelektualnu svojinuinterbank meubankarskiinterbank market medjubankarsko triteinterest kamatainterest base kamatna osnovainterest calculation obraun kamatainterest charge trokovi kamatainterest due, matured interest, accrued interest dospela kamatainterest free-loan krediti na koje se ne obraunava kamatainterest income prihodi od kamatainterest margin kamatna marainterest on arrears zatezna kamatainterest on debts pasivne kamate na dugovanjainterest on receivables aktivne kamate na potraivanjainterest payable obaveze po osnovu kamatainterest payment maturity dospee kamateinterest period, period of interest calculation kamatni period, period obrauna kamateinterest rate kamatna stopainterest rate kamatna stopainterest rate curve kriva kamatne stopeinterest rate for borrowers, debit interest rate kamatna stopa na duginterest rate risk rizik kamatne stopeinterest rate risk rizik kamatne stopeinterest rate risk management upravljanje rikikom kamatne stopeinterest rate swap svop kamatne stopeinterests payable at final maturity kamata se plaa prilikom konanog dospeainternal audit interna revizijainternal management interno upravljanjeinternal transfer rate interna transferna stopainternational accounting principles medjunarodni raunovodstveni standardiinternational credit meunarodni kreditinternational monetary fund meunarodni monetarni fondinvest (to), place money (to) investiratiinvested capital uloeni kapitalinvestment investicijainvestment advisor investicioni savetnikinvestment fund investicioni fondinvestment governance upravljanje investicijamainvestment loan investicioni kreditinvestment policy investiciona politikainvestment strategic choices strateki izbori investiranjainvestments in associates uea u kapitaluinvestments; non-current assets, fixed assetsulaganja; stalna imovina, osnovna sredstva

investor investitorinvoice (to) fakturisatiinvoice for advance payment faktura za avansno plaanjeinvoice heading zaglavlje faktureinvoicing fakturisanjeirrevocable neopozivirrevocable commitments neopozive obavezeissue (guarantee) (to) izdati garancijuissue (to) izdatiissue a certificate of deposit (to) izdati certifikat o depozituissue an invoice (to) izdati fakturuissue date datum izdavanjaissue of capital instruments izdavanje instrumenata kapitalaissue of new shares izdavanje novih akcijaissue price cena emisijeissued securities izdate hartije od vrednostiissuer emitentissuing bank akreditivna banka, emisiona bankaissuing company emisiona kompanijaissuing year godina izdavanja emisije (akcija)IT governance surveillance nadgledanje IT upravljanjaIT risk analysis IT analiza rizikaIT security management upravljanje IT bezbednoujoint account zajedniki raunjoint and undivided guarantee solidarna i nedeljiva garancijajoint management zajedniko upravljanjejoint signature zajedniki potpisjoint stock company, shareholding company akcionarsko drutvo, deoniarsko drutvoland zemljiteland tax porez na zemljitelaw obligations management upravljanje zakonskim obavezamaleaseback ponovno uzimanje u zakupleasing lizingleasing lizinglegal assistance pravna pomolegal capacity pravna sposobnostlegal entity pravno licelegal form pravni obliklegal reserve zakonska rezervalend funds (to) odobrenje sredstavalender lice koje daje kreditlending activity surveillance nadgledanje aktivnosti kreditiranjalessee zakupoprimaclessee zakupoprimaclesser zakupodavaclevel of indebtedness nivo zaduenjaliabilities obavezeliabilities obaveze, pasivaliability account pasivni raunlife insurance polisa ivotnog osiguranjalife insurance contract ugovor o ivotnom osiguranjulife insurance policy polisa ivotnog osiguranjalimited liability companydrutvo sa ogranienom odgovornoulimited partnership komanditno drutvolinear repayment linearna otplataliquid assets likvidna sredstvaliquid assets likvidna sredstvaliquid assets likvidna sredstvaliquid assets likvidna sredstvaliquid assets likvidna sredstvaliquid assets likvidna sredstvaliquid funds likvidna sredstva, gotovinaliquidity ratios racija (pokazatelji) likvidnostiliquidity risk rizik likvidnostiliquidity risk management upravljanje rizikom likvidnostiliquidity, liquid funds, liquid assets likvidnost, likvidna sredstvalisted company kompanija koja se kotira na berzilitigation sudski sporloan dug, kredit, zajamloan zajam, kreditloan agreement ugovor o zajmuloan non operational kredit za neposlovne svrheloan repaid otplaen kreditloan termination zatvaranje kreditaloan value vrednost zajmaloan with contribution kredit sa ueemloan without contribution kredit bez uealoan, credit zajam, kredit (obezbeen hipotekom)loans management upravljanje kreditimalogistic logistikalombard loan lombardni kreditlong position duga pozicijalong- term deposit dugoroni depozitlong-term financial placements (assets) dugoroni finansijski plasmani (finansijska sredstva)long-term investment dugorna investicijalong-term loan dugoroni kreditmacro analysis of risks makro analiza rizikamaintenance of account odravanje raunamajor force via silamajority shareholder veinski akcionarmanage (to) upravljati, reavatiManagement Board Upravni odbormanagement control kontrola upravljanjamanagement earnings isplaena lina primanja poslodavcumanagement of out-of-court proceedings upravljanje vansudskim procesimamanagement of anti-money laundering activities upravljanje aktivnostima spreavanja pranja novcamanagement of business continuity procedures upravljanje procedurama kontinuiteta poslovanjamanagement of communication with foreign supervisory bodies upravljanje komunikacijama sa inostranim telima za supervizijumanagement of contributions upravljanje doprinosimamanagement of leases upravljanje lizingommanagement of property upravljanje imovinommanagement of relations with staff upravljanje odnosima sa zaposlenimamanagement of services demand upravljanje tranjom za uslugamamanagement reporting preparation priprema izvetavanja za rukovodstvomanagement, operation upravljanje, poslovanjemargin call poziv na uplatu berzanskog jemstvamarket tritemarket conditions trini uslovimarket data trini podacimarket evolution razvoj tritamarket fluctuation trina fluktuacijamarket movements trina kretanjamarket price trina cenamarket risk trini rizikmarket risk management upravljanje trinim rizikommarket share trini udeomarket trend trini trendmarket value trina vrednostmaterial costs trokovi materijalamaterial supplement materijalna pomomatured dospeomatured installment dospela ratamatured interest dospela kamatamaturity date datum dospeameasurement of risks merenje rizikamedia relations management upravljanje medijskim odnosimamedium-risk positions srednje rizine pozicijemedium-term loan srednjeroni kreditmember, partner, shareholder lan, ortak, partnermerchandize sector robni sektorimerger spajanje, pripajanjemicro analysis of risks mikro analiza rizikaminority interest manjinski interesminority interest manjinski ulagaiminority shareholder manjinski akcionarminutes zapisnik, protokolminutes zapisnikmitigation of risks ublaavanje rizikamodification promena, izmenamonetary credit potraivanje u novcu, monetarni kreditmonetary fund monetarni fondmonetary investment novani ulogmoney exchange zamena novcamoney laundering pranje novcamoney laundering pranje novcamoney market trite novcamonitor suppliers performance praenje performansi dobavljaamonitoring nadgledanje, praenjemonitoring of conditions praenje uslovamonitoring of interest rates praenje kamatnih stopamonthly closings meseno zatvaranjemonthly settlement meseno plaanjemortgage hipotekamortgage bond hipotekarna obveznicamortgage company hipotekarna kompanijamortgage deed hipotekarni ugovormortgage interest hipotekarna kamatamortgage loan hipotekarni kreditmortgage loan hipotekarni kreditmovables pokretna dobra, pokretninemovement of prices kretanje cenamultinational corporation medjunarodna korporacijamultiyear expenses viegodinji trokovimunicipal contribution komunalni doprinosmutual company zajednika kompanijamutual fund zajedniki fondnegative working capital negativni obrtni kapitalnet amount neto iznosnet asset value neto vrednost sredstavanet assets neto sredstvanet commissions neto provizijenet income neto dobitnet income from financial and insurance activities neto dobit iz finansijskih aktivnosti i aktivnosti osiguranjanet interest neto kamatanet interest neto kamatenet interest income neto dobit od kamatenet loss neto gubitaknet present value neto sadanja vrednostnet profit neto profit, neto dobitnet profit/net losses from discontinued operations neto dobitak/neto gubitak poslovanja koje se obustavljanet realized capital gain per share neto realizovani kapitalni dobici po akcijinet result neto rezultatnet worth of assets, shareholders' equity neto vrednost sredstava, akcijski kapitalnew market novo tritenew ownership novo vlasnitvonominal capital nominalni kapitalnominal rate nominalna stopanominal value nominalna vrednostnon- paid in capital neuplaeni kapitalnon-current assets dugorona sredstvanon-current assets dugorona sredstvanon-current assets dugorona sredstvanon-current assets dugorona sredstvanon-current assets dugorona sredstvanon-current assets available for sale stalna sredstva namenjena prodajinon-exercised subscription rights neiskoriena prava upisanon-monetary transactions nemonetarne transakcijenon-performing loans nenaplativi kreditinon-performing loans authorization flows tokovi autorizacije nenaplativih kreditanon-performing loans management upravljanje nenaplativim kreditimanorm propisnot for profit neprofitnonotary notarnotes to financial statements napomene uz finansijske izvetajenotification, advice, information obavetenjenumbered account numerisani raunobligation obavezaobsolescence zastarevanje, zastarelostoff balance sheet assets vanbilansna aktivaoff balance sheet liabilities vanbilansna pasivaoffer, supply ponudaoffered price ponudjena cenaoffered rate ponudjena stopaoffice material kancelarijski materijalofficial income statement zvanini bilans uspehaopen a position (to) otvorena pozicijaopen an account (to) otvoriti raunopen-end investment fund otvoren investicioni fondopening and closing of an account otvaranje i zatvaranje kontaopening of a credit line otvaranje kreditne linijeopening of account otvaranje konta (rauna)opening price poetna cenaoperating costs operativni trokovi, trokovi poslovanjaoperating costs trokovi poslovanjaoperating expenses poslovni rashodioperating expenses trokovi poslovanjaoperating income dobit iz poslovanjaoperating income and expenses prihodi i rashodi iz redovnog poslovanjaoperating loss gubitak iz poslovanjaoperating margin mara iz poslovanjaoperating proceeds, operating revenues prihod iz poslovanjaoperating profit dobit iz poslovanjaoperating revenue dobit od poslovanjaoperating revenues prihodi od poslovanjaoperational accounting operativno raunovodstvooperational phase operativna fazaoperational risk rizik u poslovanjuoperational risk management upravljanje operativnim rizikomoperational risk surveillance nadgledanje rizika u poslovanjuopportunity creation kreiranje mogunostioption opcijaoption swap svop opcijeorder nalogorder confirmation potvrda nalogaorder execution izvenje nalogaorder, instruction nalog, instrukcijaordinary costs redovni trokoviordinary general meeting redovna skuptinaoriginal amount originalan iznosout-of-court proceedings vansudski procesioutstanding credit amount nenaplaeni iznos kreditaoutstanding debt, outstanding borrowing preostali dug po kredituoverall plan globalni planoverdraft prekoraenja raunaoverdraft commission naknada za prekoraenjeoverdraft facility odobreno prekoraenjeoverdraw an account (to) prekoraiti sredstva na raunu, otii u minus na raunuovernight deposit depozit koji se oroava preko noioverpay (to) pretplatitioverpriced reserve precenjene rezerveoverproducing viak proizvodnjeown assets vlastita sredstvaown capital vlastiti (sopstveni kapital) kapitalown shares, treasury shares sopstvene akcijeowner vlasnikowner vlasnikparent company matino preduzee, holding kompanijaparticipation quote deo ueapartners meeting, shareholders meeting skuptina akcionarapartnerships limited by shareskomanditno deoniarsko drutvopay back (to), redeem (to), reimburse otplatiti, vratiti, isplatitipay off the loan (to) otplatiti kreditpayables to banks obaveze prema bankamapayables to customers obaveze prema komitentimapayment charges trokovi naplatepayment guarantee plativa garancijapayment in kind plaanje u naturipayment instrument instrument plaanjapayment order nalog za plaanjepayment order nalog za plaanjepayment order nalog za plaanjepayment order nalog za isplatupayment receipt potvrda (o uplati)payment transaction fees naknade za transakcije naplatepayment, payout isplatapenalty kaznapenalty charges kazneni trokovipension fund penzioni fondpension funds penzioni fondoviperformance performansaperformance guarantee garancija za dobro izvrenje poslaperiod of subscription period upisapersonal guarantee, personal security lina garancijapersonnel expenses, staff expenses trokovi za zaposlenephysical person fiziko liceplacement plasmanplan planplan of expenses plan trokovaplanning planiranjeplant postrojenjapledge zalog, jemstvopledge zaloga, jemstvopledge (to) zaloitiportfolio portfeljposition examination and selection of management method ispitavanje pozicije i izbor metoda rukovodjenjaposition, item pozicija, stavkapostal check potanski ekprecious metals plemeniti metalipreferential right prioritetno pravo; pravo pree kupovinepreferred share, preference share preferencijalna/povlaena akcijapreliminary assessment of credit-granting conditions preliminarna procena uslova za odobravanje kreditapreliminary phase audit activities preliminarna faza revizorskih aktivnostipremium premijapremium premijapresent value sadanja vrednostpretax earnings zarada pre porezaprice cenaprice level nivo ceneprice list cenovnikprice of loan cena kreditaprice unit cena po jediniciprimary sector primarni sektorprime entry primarni unosprime interest rate primarna kamatna stopaprime material osnovne sirovineprivate investor privatni investitorprivate property privatno vlasnitvoprivatization privatizacijapro form invoice profakturaproblem loans problematini kreditiproblem loans movement kretanje problematinih kreditaproceeds and earnings prihodi i primanjaproceeds on exchanges dobit na kursuproceeds, revenue prihod, dohodakproceeds, revenues dohodak, prihodprocess of privatization proces privatizacijeprocurement nabavkaprocurement management upravljanje nabavkomproduction costs trokovi proizvodnjeproduction of studies and researches izrada studija i istraivanjaprofit for the period dobit za periodprofit and loss account bilans uspehaprofit margin, margin of profit profitna maraprofit of the year godinja dobitprofit, income profit, dobitprofit, income dobitprofitability profitabilnostprofits from ordinary activities dobit od regularnih aktivnostipromissory note potvrda o dugu, solo menica, priznanicapropertyvlasnitvoproperty and equipment used in operations nekretnine i oprema koje se koriste u osnovnom poslovanjuproperty and equipment used in operations nekretnine i oprema koje se koriste u osnovnom poslovanjuproperty and equipment used in operations nekretnine i oprema koje se koriste u osnovnom poslovanjuproperty and equipment used in operations nekretnine i oprema koje se koriste u osnovnom poslovanjuproperty and equipment used in operations nekretnine i oprema koje se koriste u osnovnom poslovanjuproperty and logistics management upravljanje imovinom i logistikomproperty expenses imovinski trokoviproperty income prihodi od imovineproperty market analysis analiza trita imovineproperty tax, wealth tax porez na imovinuproperty, buildings nekretnine, gradjevinski objektiproposal ponudapublic company komunalno, javno preduzeepublic property javno vlasnitvopublic sector javni sektorpurchase agreement ugovor za nabavkupurchase order nalog za nabavku, porudbenicapurchase pricenabavna cenapurchase request trebovanjepurchase requirement planning planiranje tranjepurchasing management upravljanje nabavkompurchasing power kupovna moput option pravo na prodaju (na osnovu ugovora) vrednosnih papira tokom ili na kraju odredjenog razdoblja po ugovorenoj ceniqualitative and quantitative analysis of risks kvalitativna i kvantitativna analiza rizikaquarterly kvartalniquarterly result kvartalni rezultatquarterly statement kvartalni izvodquotation kotiranjequoted securities hartije od vrednosti koje se kotiraju na berzirate stoparating rangiranjerating assignment dodeljivanje rangaratio racio, pokazateljratio analysis racio analizaraw material repromaterijalreal estate nekretninereal estate nepokretnostireal estate leasing lizing nekretninareal estate loan, mortgage loan kredit za nekretnine, hipotekarni kreditreceipt priznanicareceivables and liability relationship odnos potraivanja i dugovanjareceivables due to sold goods and services potraivanja po osnovu prodajereceivables for overpaid income tax potraivanja za vie plaen porez na dobitreceivables from banks potraivanja od banakareceivables from customers potraivanja od komintenatarecognition of revenues priznavanje prihodareconciliations usaglaavanjerecord (to), book (to) knjiitiredeem (to) / repay / pay back a debt isplatiti dugredeem at par (to) isplatiti po pariteturedemption otkup, isplatarediscount reeskontreduction in tax smanjenje porezareduction, discount smanjivanje, popustredundancy funds fond (rezervisanja) za otpremninereference currency referentna valutareference index referentni indeksreference rate referentna stoparefinancing refinansiranjerefinancing costs trokovi refinansiranjaregional tax on companys income regionalni porez na dobit preduzearegional tax on production activities regionalni porez na proizvodne aktivnostiregister registarregistered share registrovana akcijaregulated regulisanregulated derivatives regulisani derivativiregulation regulativareimburse vratiti dugreimbursement povraajrelated parties management upravljanje povezanim licimarelations with supervisory authorities odnosi sa organima za supreviziju (nadzornim organima)remaining maturity preostalo dospeeremittance at order doznaka po naloguremuneration naknada, nagradarental agreement, lease agreement ugovor o zakupu, lizingrepayment is due quarterly kvartalna otplatarepayment terms uslovi otplatereport izvetajreport of the Board of Directors on the company situation and trends izvetaj Upravnog odbora o situaciji i trendovima kompanijereporting and monitoring of risks izvetavanje i praenje rizikareporting management upravljanje izvetavanjemreporting of money laundering suspicious transactions prijavljivanje transakcija kod kojih postoji sumnja da su vezane za pranje novcarepurchase price (unit), redemption price cena otkuparequirement, demand tranjareserve rezervareserves and income to be allocated rezerve i dobit za raspodeluresidual value rezidualna vrednostresolution concerning general investment strategies reenja optih investicionih strategijaresources resursiresources management upravljanje resursimarestated korigovanrestated balance sheet korigovani bilans stanjarestated financial statements revidirani finansijski izvetajirestructured loans restruktuirani kreditirestructured loans evaluation procena restruktuiranih kreditarestructured loans management upravljanje restruktuiranim kreditimarestructuring restruktuiranjeretail banking bankarski poslovi sa stanovnitvomretail price maloprodajna cenaretained earnings nerasporeena dobitreturn on capital prinos kapitalarevaluation revalorizacijarevenue from activating own products and goods prihodi od aktiviranja uinaka i roberevenue, income prihod, dohodak, dobitrevenues based on special legislations prihodi po posebnim propisimarevenues exceeding expenses viak prihoda nad rashodimarevenues from goods and services, sales revenue prihodi od prodajerevenues from special agreements prihodi od posebnih ugovorarevenue-volume relationship odnos prihoda i obimarevolving fund fond koji se automatski obnavljaright of option pravo opcijerisk rizikrisk analysis analiza rizikarisk capital rizini kapitalrisk control kontrola rizikarisk management upravljanje rizikomrisk under observation rizici koji se posmatrajurunning the company vodjenje firmesafe custody uvanje za tree licesalary, wages plata, zaradesale of property prodaja imovinesale order nalog za prodajusale revenues prihodi od prodajesales account konto prodajesales of financial assets held until expiration prodaje finansijskih sredstava koja se dre do dospeasales of holdings prodaje udelasales revenue prihod od prodajesanction sankcijasaving deposit tedni ulozisavings tednjasavings account tedni raunsavings book tedna knjiicasavings deposit tedni depozitsecondary market sekundarno tritesecondary sector sekundarni sektorsector sektorsecurities hartije od vrednostisecurities account raun hartija od vrednostisecurities dealer diler hartijama od vrednostisecurities portfolio portfelj hartija od vrednostisecurities selection izbor hartija of vrednostisecurity and business continuity sigurnost i kontinuitet poslovanjasecurity code kod hartije od vrednostisecurity; bill of exchange hartija od vrednosti, menicaselling priceprodajna cenasemi finished goods poluproizvodisemi-annual result polugodinji rezultatservice uslugaservice agreements drawing-up sastavljanje ugovora o pruanju uslugaservice contracts ugovori za pruanje uslugaservice contracts management upravljanje ugovorima za pruanje uslugaservice contracts monitoring nadgledanje ugovora o pruanju uslugaservices uslugesession sednicasettle debts (to) izmiriti dugsettle of debts (to) namiriti dugovesettlement vraanje kreditasettlement izmirenje obavezesettlement; liquidation izmirenje, isplata; likvidacijashare akcijashareholder akcionarshareholding capital akcijski kapitalshares akcijeshares fully paid-in u potpunosti uplaene akcijeshipping otpremanje, pedicijashort position kratka pozicijashort-term deposit kratkoroni depozitshort-term loan kratkoroni kreditsight deposit avista depositsignature potpissingle-member limited-liability company drutvo sa ogranienom odgovornou sa jednim lanomsmall tools sitan inventarsocial security contribution doprinos za socijalno osiguranjesocially owned capital drutveni kapitalsole beneficiary jedini korisniksolvency solventnostsourcing strategies strategije snabdevanjaspecific impairment losses specifini imparitetni gubicispeculation pekulacijaspot market trite za gotovinu, promptno trite, trite na kome se roba odmah isplauje i isporuujespot transaction promptna transakcija, transakcija za gotov novacstaff zaposlenistaff, employees osoblje, zaposlenistaff, employees kadarstakes and holdings uea i investicijestanding order stalni bankarski nalogstart-up capital poetni kapitalstate bond dravne obveznicestate property dravno vlasnitvostatement of account izvod sa raunastatistical annex statistiki aneksstatutory auditors odbor revizorastatutory reserve statutarna rezervasteering and control upravljanje i kontrolastipulate (to) ugovoritistipulate (to) ugovoritistock exchange berza akcijastock exchange index berzanski indeksstock exchange listing, stock market quotation kotiranje na berzistock exchange order nalog berzestock exchange rate kurs na berzistock exchange transaction, trading stock exchange transakcija na berzistock issue izdavanje akcijastraight line depreciation pravolinijska amortizacijastrategy strategijasubject to tax oporezivsubordinated (loan) subordinisani (kredit)subscriber upisniksubscription period period upisasubscription right pravo upisasubsidiary company zavisno preduzeesuit (to), agree (to) dogovoriti, ugovoritisupervisory authorities nadzorni organiSupervisory Board Nadzorni odborsupplementary equity dodatni kapitalsupplier, vendor dobavljasuppliers qualification kvalifikacija dobavljaasupply and demand ponuda i tranjasupply and demand ponuda i tranjasupport pomosurplus viaksurplus carried forward preneti viaksuspend payments (to) obustaviti plaanjesuspension obustavasuspicious transactions sumnjive transakcijesuspicious transactions reporting izvetavanje o sumnjivim transakcijamaswap svop, zamenaswapping the maturities izmena roka dospeaswift transmission swift prenostakeover bid, purchase offer ponuda na javnoj licitacijitangible assets materijalna ulaganjatax poreztax poreztax administration poreska administracijatax burden, tax duty poreska obavezatax debt poreski dugovitax free oslobodjen poreza, neoporezivtax legislation poreski propisitax on goods and services porezi na robu i uslugetax return poreska prijavatax system, taxation poreski sistemtaxable oporezivtaxable base oporeziva osnovicataxable expenses for the period poreski rashodi periodataxable income oporeziva dobittaxation oporezivanjetechnical assets tehnika ulaganjatechnical assistance tehnika pomotender tendertender, bid for tender tenderterm rokterm account oroeni raun, terminski kontoterm loan srednjoroni/dugoroni zajamtermination prekidtermination of employment prestanak radnog odnosatertiary sector tercijalni sektorthird parties goods roba treih licathird parties' fund fond treih licatime deposit oroeni deposittitle deed vlasniki listto convene (assemble) sazvati (skuptinu)total amount ukupan iznostotal amount ukupan iznostotal current expenses ukupni tekui rashoditotal current revenues ukupni tekui prihoditotal exposure ukupna izloenosttotal invoiced value ukupna fakturisana vrednosttotal production ukupna proizvodnjatrade surplus suficit u trgovinitrade/business permit dozvola za trgovinu/poslovanjetrading activity trgovinske aktivnostitrading activity trgovinske aktivnostitrading activity trgovinske aktivnostitrading activity trgovinske aktivnostitrading activity trgovinske aktivnostitrading activity control systems sistemi kontrola trgovinskih aktivnostitrading activity coordination koordinacija trgovinskih aktivnostitrading company trgovaka kompanijatransaction transakcijatransaction transakcijatransactions in foreign currency transakcije u stranoj valutitransfer prenos, transfertransfer of funds prenos sredstavatransfer order transferni nalogtransfer to another account (to) preneti na drugi rauntransfer to losses prenos na gubitketransmission of orders prenos nalogatransparency transparentnosttreasury bond trezorske menicetrend trendtrend trendtrial balance zavrni rauntrial balance zavrni rauntriple A (AAA) AAA rejtingtrust fund poverilaki fond, fond posebne nameneturnover ostvareni poslovni prometturnover poslovni prometuncovered account nepokriven raununit price cena po jediniciunlimited partnership ortako drutvo sa neogranienom odgovornouunpaid amount neplaeni iznosunquoted securities hartije od vrednosti koje se ne kotiraju na berziunquoted security hartije od vrednosti koje se ne kotiraju na berziunsecured credit neobezbedjeni kredituser korisnikutilities komunalijevalid valjan, validanvalidity valjanostvalue vrednostvalue added dodatna vrednostValue Added Tax (VAT) Porez na Dodatu Vrednost (PDV)value date datum valutevalue date datum dospeavalue date datum valutevalue in use upotrebna vrednostvariable rate / floating rate varijabilna stopa/fluktuirajua stopaVAT (value added tax) PDV (porez na dodatu vrednost)venture capital company kompanija sa rizinim kapitalomwages, salary platawholesale price veleprodajna cenawire (money) transfer, payment order doznaka, transfer novca, nalog za plaanjewithdraw (money)(to) podii (novac)withdrawal podizanjework at a loss rad sa gubitkomwork force radna snagaworking assets, current assets obrtna sredstvaworking assets, current assets obrtna sredstvaworking assets, current assets obrtna sredstvaworking assets, current assets obrtna sredstvaworking assets, current assets obrtna sredstvaworking capital obrtni kapitalworking labor radna snagawriting off otpiswritten order pisani nalogyield, return prinos