FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: The treatment of interest in the case of deep discounted bonds and zero coupon bonds
French: Traitement des intérêts relatifs aux obligations à forte décote et aux obligations à coupon zéro
Czech: Pojetí úroků v případě obligací s hlubokým diskontem a obligací bez kuponového archu
Polish: Sposób traktowania odsetek w przypadku obligacji z dużym dyskontem i obligacji bez kuponu odsetkowego
Hungarian: A kamat kezelése a mélyen a névérték alatt kibocsátott kötvények és a kamatszelvény nélküli kötvények esetében
Slovenian: Obravnava obresti v primeru visoko diskontiranih obveznic in brezkuponskih obveznic
Estonian: Intresside käsitlemine suure diskontomääraga võlakirjade ja nullkupongvõlakirjade puhul
Latvian: Procentu uzskaite augsta diskonta obligācijām un bezkupona obligācijām
Lithuanian: Palūkanų normos nustatymas obligacijų su didele nuolaida ir obligacijų su nuliniu kuponu atveju
Maltese: It-trattament ta' imgħax fil-każ ta' deep discounted bonds u zero coupon bonds
English: Linear bonds
French: Obligations linéaires
Czech: Lineární obligace
Slovak: Lineárne dlhopisy
Polish: Obligacje liniowe
Hungarian: Lineáris kötvények
Slovenian: Linearne obveznice
Estonian: Samatingimuslikud võlakirjad
Latvian: Lineārās obligācijas
Lithuanian: Kilmės obligacijos
Maltese: Bonds lineari
English: distinction between short term and medium-long term:
Slovak: rozdiel medzi krátkodobým a strednodobým:
Romanian: distincția între termen scurt și termen mediu și lung:
Lithuanian: skirtumą tarp trumpalaikio ir vidutinio termino:
Maltese: id-distinzjoni bejn terminu qasir u terminu medju-twil ta' żmien:
English: this is set out at point 2 below,
Slovak: toto je stanovené v bode 2 nižšie,
Romanian: aceasta este stabilită la punctul 2 de mai jos.
Lithuanian: tai nustatyta toliau pateikiamame 2 punkte,
Maltese: din hija stabbilita fil-punt 2 hawn taħt,
English: The treatment of interest in the case of deep discounted bonds and zero coupon bonds;
Slovak: Postup pri úrokoch v prípade dlhopisov s hlbokým disážiom, predávaných hlboko pod ich nominálnu hodnotu, a dlhopisov s nulovým kupónom;
English: "Conventional" bonds
Slovak: "konvenčné/štandardné" dlhopisy
English: -ESA 79 (paragraph 706) indicates the treatment of the difference between the issue price and the nominal value for bonds that can be qualified as 'conventional` (those for which this difference is small):
Slovak: -ESA 79 (odsek 706) uvádza postup pri rozdiele medzi emisnou cenou a nominálnou hodnotou pre dlhopisy, ktoré sa môžu označiť ako "konvenčné/štandardné" (tie, pre ktoré je tento rozdiel malý):
English: for short term bonds, the difference between the issue price and the nominal value is to be regarded as interest recorded at the issuance of the bonds; this difference has therefore an impact on government deficit,
Slovak: pre krátkodobé dlhopisy, rozdiel medzi emisnou cenou a nominálnou hodnotou sa má považovať za úrok zaznamenaný pri emisii dlhopisov, tento rozdiel má preto dosah na deficit vlády,
English: for medium and long term bonds, the difference between the issue price and the nominal value is not to be regarded as interest but as holdings gains and losses; this difference has therefore no impact on government deficit.
Slovak: pre strednodobé a dlhodobé dlhopisy, rozdiel medzi emisnou cenou a nominálnou hodnotu sa nemá považovať za úrok, ale za nadobudnutie ziskov a strát, tento rozdiel preto nemá žiadny dosah na deficit vlády.
English: The distinction between short-term and medium and long-term.
Slovak: Rozdiel medzi krátkodobým a strednodobým a dlhodobým.
English: In the case of "index-linked" bonds, two distinct treatments are to be applied, depending on whether the bond is linked to a consumer price index or whether it is linked to a financial asset such as a foreign currency or gold.
Slovak: V prípade dlhopisov s "indexovou sadzbou" sa majú uplatniť dva rôzne postupy v závislosti na tom, či je dlhopis spojený s indexom spotrebiteľských cien alebo s finančným aktívom, ako je napríklad zahraničná mena alebo zlato.
English: Capitalised interest on deposits and other financial instruments covered by ESA 79.
Slovak: Kapitalizovaný úrok z vkladov a ostatné finančné nástroje zahrnuté v ESA 79.
English: I. The treatment of interest in the case of deep discounted bonds and zero coupon bonds
Romanian: I. Tratamentul dobânzii în cazul obligațiunilor emise la un preț mult sub valoarea nominală și al obligațiunilor cu cupon zero
English: V. Linear bonds
Romanian: V. Obligațiuni liniare
English: The classification criteria are that these funds are institutional units, as they have a complete set of accounts and autonomy of decision,
Romanian: Criteriile de clasificare sunt următoarele aceste fonduri sunt unități instituționale, care au un set complet de conturi și care se bucură de autonomie decizională;
English: and that they pay benefits to the insured without reference to the individual exposure of risk, which means that these employment based pension schemes are built on a collective financial balance principle.
Romanian: ele plătesc beneficii celor asigurați fără referire la expunerea individuală la risc, ceea ce înseamnă că aceste sisteme de pensii pentru salariați sunt construite pe baza unui principiu de echilibru financiar colectiv.