FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Current accounts, fixed-term deposits, day-to-day money, reverse repo transactions in connection with the management of security portfolios under the asset item ‘Securities of euro area residents denominated in euro’, including transactions resulting from the transformation of former foreign currency reserves of the euro area and other claims. Correspondent accounts with non-domestic euro area credit institutions.
Polish: Rachunki bieżące, depozyty terminowe, depozyty jednodniowe, transakcje z przyrzeczeniem odkupu związane z zarządzaniem papierami wartościowymi ujętymi w pozycji „Papiery wartościowe wyemitowane przez rezydentów strefy euro wyrażone w euro”, w tym transakcje wynikające z przeniesienia byłych rezerw walutowych strefy euro oraz inne należności.
Latvian: Norēķina konti, termiņnoguldījumi, aizņēmumi uz dienu, reversie repo darījumi saistībā ar vērtspapīru portfeļu pārvaldību saskaņā ar aktīvu posteni “Euro zonas rezidentu vērtspapīri, kas denominēti euro”, ieskaitot darījumus, kas rodas no euro zonas bijušo ārvalstu valūtas rezervju pārveidošanas, un citas prasības Korespondentkonti ārvalsts kredītiestādē euro zonā Citas prasības un operācijas, kas nav saistītas ar Eurosistēmas monetārās politikas operācijām.
English: custody and management fees, current account fees and other indirect costs shall not be considered as transaction costs and shall be included in the profit and loss account. They shall not be treated as part of the average cost of a particular asset;
Dutch: Bewaarnemings- en beheerskosten, rekening-courantkosten en andere indirecte kosten worden niet beschouwd als transactiekosten en worden verantwoord in de winst- en verliesrekening; Zij zijn niet van invloed op de gemiddelde kostprijs van een bepaalde actiefpost;
English: The Eurosystem's reporting formats shall comprise all items specified in Annex IV. The contents of the items to be included in the different balance sheet formats are also described in Annex IV.
Dutch: De rapportagevorm van het Eurosysteem omvat alle in bijlage IV gespecificeerde posten De indeling van de posten die in de verschillende balansopstellingen moeten worden opgenomen, is eveneens in bijlage IV beschreven.
English: Financial fixed assets: financial assets or portfolios held as a permanent investment; this includes inter alia interest-bearing securities with fixed or determinable payments and a fixed maturity, which the NCB has the positive intent and ability to hold until maturity Financial liability: any liability that is a legal obligation to deliver cash or another financial instrument to another undertaking or to exchange financial instruments with another undertaking under conditions that are potentially unfavourable. Foreign currency holding: the net position in the respective currency. For the purpose of this definition special drawing rights (SDRs) shall be considered as a separate currency. Foreign exchange forward: a contract in which the outright purchase or sale of a certain amount denominated in a foreign currency against another currency, usually the domestic currency, is agreed on one day and the amount is to be delivered at a specified future date, more than two working days after the date of the contract, at a given price.
Dutch: Financiële passiefpost: elke passiefpost die een wettelijke verplichting inhoudt tot de levering van contant geld of een ander financieel instrument aan een andere onderneming, of tot het uitwisselen van financiële instrumenten met een andere onderneming onder voorwaarden die potentieel ongunstig zijn.
Swedish: FRA-kontrakt (”forward rate agreement”): ett avtal enligt vilket två parter enas om den ränta som på en viss dag i framtiden skall betalas på en tänkt inlåning med en viss löptid.
English: Forward transactions in securities: over-the-counter contracts in which the purchase or sale of an interest rate instrument, usually a bond or note, is agreed on the contract date to be delivered at a future date, at a given price. Future-style option: listed options where a variation margin is paid or received on a daily basis. Impairment: a decline of the recoverable amount below the carrying amount. Interest rate future: an exchange-traded forward contract.
Dutch: Deze kredietverlenings- en kredietopnametransacties creëren inkomen door de verschillende repoprijzen van de twee transacties d.w.z. de gerealiseerde marge.
English: Internal rate of return: the discount rate at which the accounting value of a security is equal to the present value of the future cash flow. Interest rate swap: a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or, in the case of cross-currency transactions, in two different currencies. Interlinking: the technical infrastructures, design features and procedures which are put in place within or constitute adaptations of each national real-time gross settlement system and the ECB payment mechanism (EPM) for the purpose of processing cross-border payments in the TARGET 1 system. International Accounting Standards: the International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union. International securities identification number (ISIN): the number issued by the relevant competent issuing authority. Liability: a present obligation of the undertaking arising from past events, the settlement of which is expected to result in an outflow from the undertaking of resources embodying economic benefits. Market price: the price that is quoted for a gold, foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market e.g. stock exchange or a non-organised market e.g. over-the-counter market. Maturity date: the date on which the nominal/principal value becomes due and payable in full to the holder. Mid-market price: the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges, which is used for the quarterly revaluation procedure.
Dutch: Gemiddelde kostprijs: methode van voortschrijdend (of gewogen) gemiddelde, waarbij de kostprijs van elke aankoop bij de boekwaarde wordt opgeteld, teneinde een nieuw gewogen gemiddelde vast te stellen.
English: Gains and losses arising from sales are considered as realised at transaction/trade date. At settlement date, the off-balance sheet entries are reversed, and on-balance sheet entries are made
Dutch: Winsten en verliezen uit verkopen worden geacht te zijn gerealiseerd op de transactiedatum Op de afwikkelingsdatum worden de posten buiten de balans tegengeboekt en worden posten in de balans opgenomen
English: Gains and losses arising from sales are considered as realised at settlement date. At trade date no on-balance sheet accounting entry is made
Dutch: Winsten en verliezen uit verkopen worden geacht te zijn gerealiseerd op de afwikkelingsdatum Op de transactiedatum wordt geen post in de balans opgenomen
English: Automated security lending programme (ASLP): a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral. As a result of these lending and borrowing transactions, income is generated through the different repo rates of the two transactions i.e. the margin received. The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. Discount: the difference between the par value of a security and its price when such price is lower than par. Discount security: an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value. Economic approach: an accounting approach under which deals are recorded on the transaction date. Equity instruments: dividend-bearing securities i.e. corporate shares, and securities evidencing an investment in an equity fund. Exchange rate: the value of one currency for the purpose of conversion to another. Extended Custodial Inventory (ECI) programme: a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.
Polish: Aktywa: zasoby, które w wyniku zdarzeń przeszłych pozostają pod kontrolą przedsiębiorstwa i z tytułu których do tego przedsiębiorstwa mają napływać w przyszłości korzyści ekonomiczne.
English: ANNEX II GLOSSARY Amortisation: the systematic reduction in the accounts of a premium/discount or of the value of assets over a period of time. Asset: a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise. Automated security lending programme (ASLP): a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral. As a result of these lending and borrowing transactions, income is generated through the different repo rates of the two transactions i.e. the margin received.
Portuguese: ANEXO II
English: The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. Discount: the difference between the par value of a security and its price when such price is lower than par. Discount security: an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value. Economic approach: an accounting approach under which deals are recorded on the transaction date. Equity instruments: dividend-bearing securities i.e. corporate shares, and securities evidencing an investment in an equity fund. Exchange rate: the value of one currency for the purpose of conversion to another. Extended Custodial Inventory (ECI) programme: a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.
Portuguese: GLOSSÁRIO
English: Settlement: an act that discharges obligations in respect of funds or assets transfers between two or more parties. In the context of intra-Eurosystem transactions, settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets.
Portuguese: Programa de inventário de custódia alargado (Extended Custodial Inventory - ECI): programa que consiste num depósito fora da área do euro, gerido por um banco comercial no qual as notas de euro são detidas em custódia por conta do Eurosistema para fins de fornecimento e recebimento de notas de euro.
Slovak: Podľa takejto zmluvy sa nákup alebo predaj úrokového nástroja, napr. dlhopisu, dohodne ku dňu uzatvorenia obchodu za stanovenú cenu a s dodaním k budúcemu dátumu.
English: Published profit and loss account of a central bank [2] [3] (EUR million) [4]
Portuguese: Conta de Resultados de um banco central para publicação [2] [3](milhões de EUR [4])
English: Realised gains/losses: gains/losses arising out of the difference between the sale price of a balance sheet item and its adjusted cost. Reserves: an amount set aside out of distributable profits, which is not intended to meet any specific liability, contingency or expected diminution in value of assets known to exist at the balance sheet date. Revaluation accounts: balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price, when the latter is higher than the former in case of assets, and when the latter is lower than the former in case of liabilities.
Slovak: Trhová cena: cena, ktorá je kótovaná pre zlato, devízy alebo cenné papiere, zvyčajne bez časovo rozlíšených úrokov alebo zrážok buď na organizovanom trhu, napr. trhu cenných papierov, alebo na neorganizovanom trhu, napr. mimoburzovom trhu.
English: Reverse sale and repurchase agreement (reverse repo): a contract under which a cash holder agrees to the purchase of an asset and, simultaneously, agrees to re-sell the asset for an agreed price on demand, or after a stated time, or in the event of a particular contingency. Sometimes a repo transaction is agreed via a third party (triparty repo).
Slovenian: Terminske transakcije z vrednostnimi papirji: pogodbe na prostem trgu, v katerih se na datum pogodbe sklene dogovor o nakupu ali prodaji obrestnega instrumenta, običajno obveznice ali menice, po določeni ceni z dostavo na datum v prihodnosti.
English: Spot settlement date: the date on which a spot transaction in a financial instrument is settled in accordance with prevailing market conventions for that financial instrument. Straight-line depreciation/amortisation: depreciation/amortisation over a given period is determined by dividing the cost of the asset, less its estimated residual value, by the estimated useful life of the asset pro rata temporis. Strike price: the specified price on an option contract at which the contract may be exercised. TARGET: the Trans-European Automated Real-time Gross settlement Express Transfer system. Transaction costs: costs that are identifiable as related to the specific transaction.
Slovenian: Vrednostni papirji, ki so v namenskem portfelju: namenske naložbe kot nasprotna sredstva, ki zajemajo vrednostne papirje, lastniške instrumente, udeležbe v drugih naložbah in/ali naložbe v hčerinske družbe, in ustrezajo določljivi postavki v bilanci stanja na strani obveznosti, ne glede na to, ali obstaja kakšna pravna, statutarna ali druga omejitev, npr. pokojninski skladi, programi odpravnin, rezervacije, kapital, rezerve.