FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: forward rate agreements (FRAs), but only if they have a market value because they are tradable or can be offset. FRAs are contractual arrangements in which two parties, in order to protect themselves against interest rate changes, agree on an interest to be paid, at a settlement date, based on a notional amount of principal that is never exchanged.
Maltese: kull patt ta' ftehiem fuq rata bil-quddiem (FRAs), imma biss jekk għandhom valur tas-suq minnħabba li huma negozjabbli jew jistgħu jiġu mifdija.FRAs huma arranġamenti kuntrattwali li fihom żewġ partijiet, sabiex jipproteġu lilhom nfushom kontra tibdil fir-rati ta' imgħax, jiftehmu fuq imgħax li jrid jitħallas, fid-data tal-ftehim, ibbażata fuq ammont fittizju ta' prinċipju li ma jiġi mibdul qatt.
English: The payments are related to the difference between the agreement rate and the prevailing market rate at the time of settlement. These payments are not considered as property income in the system but are to be recorded under the item financial derivatives."
Maltese: Il-ħlasijiet huma relatati mad-differenza bejn ir-rata miftehma u r-rata tas-suq prelevanti fiż-żmien tal-ftehim.Dawn il-pagamenti m'humiex ikkunsidrati bħala dħul ta' propjetà fis-sistema imma għandhom jiġu mdaħħla taħt l-elenkat derivattivi finanzjarji."
English: "(c) any explicit commissions paid or received from brokers or intermediaries for arranging options, futures, swaps, and other derivatives contracts are treated as payments for services in the appropriate accounts. The parties to a swap are not considered to be providing a service to each other, but any payment to a third party for arranging the swap should be treated as payment for a service.
Maltese: "(ċ) kull kummissjoni espliċita imħallsa jew mgħotija minn sensar jew intermedjarju sabiex jirranġa opzjonijiet, futures, skambji u derivattivi kuntrattwali oħra huma kkunsidrati bħala ħlasijiet għas-servizzi fir-rendikonti xierqa.Il-partijiet fi tpartit m'humiex ikkunsidrati bħala li qed jipprovdu servizz lil xulxin, imma kull ħlas għal partit terz fl-arranġar ta' skambji għandu jiġi ttrattat bħala ħlas għal kull servizz.
English: where swap contracts involve an exchange of principal amounts, for example as occurs with currency swaps, the initial exchange is to be recorded as a transaction in the underlying instrument exchanged and not a transaction in financial derivatives (F.34). Where contracts do not involve an exchange of principal, no transaction is recorded at inception.
Maltese: fejn kuntratti ta' tpartit jinvolvu kull kambju ta' ammonti prinċipali, per eżempju kif jiġri bi tpartit ta' muniti, il-kambju inizjali għandu jiġi mdaħħal bħala transazzjoni fl-instrument sottoskritt mibdul u mhux transazzjoni f'derivattivi finanzjarji (F.34).Fejn kuntratti ma jinvolvux kambju ta'prinċipju, l-ebda transazzjoni ma tiġi rrekordjata fil-bidu.
English: All transactions in financial derivatives must match the total revaluation gain or loss throughout the duration of the swap contract. This treatment is analogous to that set out with respect to options, which proceed to delivery (see point (a)).
Maltese: Kull transazzjoni f'derivattivi finanzjarji għandha taqbel mal-evalwazzjoni totali mill-ġdid ta' dħul jew telf matul il-perjodu tal-kuntratt ta' tibdil.Tali trattament huwa analogu għal dak imqiegħed fir-rigward ta' options, li jipproċedu għal fornitura (ara punt (a)).
English: No payment resulting from any kind of swap arrangement is to be considered as interest and recorded under property income (See paragraphs 5.67(d) and 5.139(c) relative to financial derivatives).
Czech: "4.47. Žádná platba vyplývající z jakéhokoli swapového uspořádání se nemá považovat za úrok a nemá se zaznamenávat jako důchod z vlastnictví (viz odst. 5.67 písm. d) a odst. 5 139 písm. c) o finančních derivátech).
English: Similarly, transactions under forward rate agreements are not to be recorded as property income. (See paragraph 5.67(e))."
Slovak: Podobne, transakcie na základe dohôd o termínovaných sadzbách sa nemajú zaznamenávať ako majetkový príjem (Pozri odsek 5.67e))."
Polish: Podobnie transakcje w ramach kontraktów terminowych na stopę procentową nie mogą być rejestrowane jako dochód majątkowy (Patrz ppkt 5.67. lit. e))."
English: The most prevalent varieties are interest rate swaps, foreign exchange swaps and currency swaps (also named cross-currency interest swaps). Interest rate swaps involve an exchange of interest payments of different character, such as fixed rate for floating rate, two different floating rates, fixed rate in one currency and floating rate in another, etc. Foreign exchange swaps (including all forward contracts) are transactions in foreign currencies at a rate of exchange stated in advance.
German: Am häufigsten kommen Zins-, Devisen- und Währungsswaps vor. Bei Zinsswaps werden unterschiedliche Zinszahlungen ausgetauscht, z. B. Zahlungen eines festen gegen Zahlungen eines variablen Zinssatzes oder Zahlungen auf der Basis von zwei verschiedenen variablen Zinssätzen bzw. Zahlungen auf der Basis eines festen Zinssatzes in einer Währung gegen Zahlungen auf der Basis eines variablen Zinssatzes in einer anderen Währung usw. Devisenswaps (einschließlich sämtlicher Terminkontrakte) sind Devisengeschäfte zu einem im Voraus festgelegten Wechselkurs.
English: The counterpart payment between the parties to the swap contract will be that specified within the contract. The difference between the market price and the contract price is then equal to the liquidation value of the asset/liability as it applies on the due date and should be recorded as a transaction in financial derivatives (F.34).
German: Die Differenz zwischen dem vereinbarungsgemäß zwischen den Vertragspartnern ausgetauschten Betrag und dem Marktwert der Forderung entspricht dem Verkaufswert der Forderung bzw. Verbindlichkeit am Fälligkeitsdatum und ist als Transaktion eines Finanzderivats auszuweisen.