FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: 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.
French: Actif: ressource contrôlée par l’entreprise en raison d’événements passés et dont elle attend des avantages économiques futurs.
English: Mid-market rates: the euro foreign exchange reference rates that are generally based on the regular concertation procedure between central banks within and outside the ESCB, which normally takes place at 14.15 Central European Time, and which are used for the quarterly revaluation procedure. Option: a contract that provides the holder the right, but not the obligation, to buy or sell a specific amount of a given stock, commodity, currency, index, or debt, at a specified price during a specified period of time or on the date of expiration. Premium: the difference between the par value of a security and its price when such price is higher than par. Provisions: amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk, the cost of which cannot be accurately determined (see ‘Reserves’). Provisions for future liabilities and charges may not be used to adjust the value of assets.
French: Taux moyen du marché: change de référence de l’euro généralement issus de la procédure de concertation régulière entre banques centrales faisant et ne faisant pas partie du SEBC, qui a en principe lieu à 14 h 15, heure d’Europe centrale, et qui sont utilisés pour la procédure de réévaluation trimestrielle.
Latvian: Vidējais tirgus kurss ir euro ārvalstu valūtas atsauces kurss, kas parasti pamatojas uz regulārām saskaņošanas procedūrām starp ECBS ietilpstošajām un ārpus tās esošajām centrālajām bankām, kas parasti notiek 14:15 pēc Viduseiropas laika un ko izmanto ceturkšņa pārvērtēšanas procedūrā.
Lithuanian: Vidutinis rinkos kursas – tai orientaciniai euro keitimo į užsienio valiutas kursai, kurie paprastai grindžiami įprastine suderinimo procedūra tarp centrinių bankų ECBS viduje ir už jos ribų, kurie dažniausiai nustatomi 14 val. 15 min. Centrinės Europos laiku ir kurie naudojami ketvirčio perkainojimui.
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. They include differences in both price quotation and/or market exchange rates. 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.
French: TARGET: système de transferts express automatisés transeuropéens à règlement brut en temps réel.
English: Sometimes a repo transaction is agreed via a third party (triparty repo). Reverse transaction: an operation whereby the central bank buys (reverse repo) or sells (repo) assets under a repurchase agreement or conducts credit operations against collateral. Securities held as an earmarked portfolio: earmarked investments held as counterpart funds consisting of securities, equity instruments, participating interests and/or investments in subsidiaries, matching an identifiable item on the liabilities side of the balance sheet, irrespective of whether there is a legal, statutory or other constraint e.g. pension funds, severance schemes, provisions, capital, reserves. Settlement: an act that discharges obligations in respect of funds or assets transfers between two or more parties.
French: Titre à intérêts précomptés: titre ne rapportant pas d’intérêts sur coupon et dont le rendement est réalisé par appréciation du capital, parce que l’actif est émis ou acheté au-dessous du pair.
Hungarian: Tőzsdei határidős opciós ügyletek: tőzsdei határidővel jegyzett opciós ügyletek, amelyeknél a változó letét naponta kerül kifizetésre vagy átadásra.
English: 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. Settlement date: the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution. The settlement's timing can be immediate (real-time), same day (end-of-day) or an agreed date after the date on which the commitment has been entered into. Spot rate: the rate at which a transaction settles on the spot settlement date. In relation to foreign exchange forward transactions, the spot rate is the rate to which the forward points are applied in order to derive the forward rate.
French: Titres détenus sous forme de portefeuille dédié: investissements dédiés consistant en des titres, des instruments de capitaux propres, des participations et/ou des investissements dans des filiales, détenus en contrepartie de fonds et correspondant à un poste identifiable du passif du bilan, qu’il existe ou non une contrainte juridique, réglementaire ou d’une autre nature, comme par exemple les fonds de pension, les plans sociaux, les provisions, le capital, les réserves.
English: Financial asset: any asset that is: (i) cash; or (ii) a contractual right to receive cash or another financial instrument from another undertaking; or (iii) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable; or (iv) another undertaking's equity instrument. 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. This forward rate of exchange consists of the prevailing spot rate plus/minus an agreed premium/discount.
Hungarian: Pénzügyi eszköz: olyan eszköz, amely lehet: i. készpénz; vagy ii. szerződéses jog más vállalkozás által szolgáltatott készpénzre vagy egyéb pénzügyi instrumentumra; vagy iii. szerződéses jog pénzügyi instrumentumok más vállalkozással potenciálisan kedvező feltételek mellett történő cseréjére; vagy iv. egy másik vállalkozás által kibocsátott, tulajdoni részesedést megtestesítő instrumentum.
English: At the settlement date compensation has to be paid by one party to the other, depending on the difference between the contracted interest rate and the market rate on the settlement date. 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.
Hungarian: Piaci ár: arany, devizaeszköz vagy értékpapír szervezett piacon (pl. tőzsdén): vagy nem szervezett piacon (pl. tőzsdén kívül) jegyzett árfolyama, általában felhalmozott kamat vagy kamatengedmény nélkül.
English: 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. They include differences in both price quotation and/or market exchange rates. 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.
Hungarian: Tartalék: a felosztható nyereségből elkülönített olyan összeg, amelyet nem a fordulónapon ismert konkrét kötelezettség, előre nem látott kiadás vagy előre látható eszközérték-csökkenés fedezetére szánnak.
English: 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. Settlement date: the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution.
Hungarian: Tőzsdei határidős kamatlábügylet: tőzsdén forgalmazott határidős ügylet.
English: 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.
Slovak: Vysporiadanie: úkon vyrovnania vzájomných záväzkov, ktoré sa týkajú prevodov finančných prostriedkov alebo aktív medzi dvoma alebo viacerými stranami.
Polish: Taki terminowy kurs walutowy składa się z obowiązującego kursu kasowego powiększonego/pomniejszonego o uzgodnioną premię/dyskonto.
Hungarian: Tulajdoni részesedést megtestesítő instrumentum: osztalékjogosult értékpapírok (társasági részesedések és részvényalapba történő befektetést tanúsító értékpapírok).
English: Gains and losses are also recognised at this date. At settlement date the off-balance sheet entries are reversed, and on balance sheet entries are made (i.e. the same treatment as FX spot transactions)
Hungarian: Az elszámolás napjával a mérlegen kívüli tételeket vissza kell vezetni, és az ügyletet fel kell venni a mérlegbe (vagyis az ilyen ügyleteket az azonnali devizaügyletekhez hasonlóan kell kezelni)
English: 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.
Italian: Ammortamento in quote costanti: ammortamento determinato, nell’ambito di un dato periodo di tempo, ripartendo il costo dell’attività, diminuito del presumibile valore residuo, pro rata temporis nell’arco della vita utile prevista dell’attività stessa.
English: 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.
Italian: Attività: risorsa controllata dall’impresa risultante da eventi passati, dalla quale si prevede l’apporto di futuri benefici economici all’impresa stessa.
English: Interest rate future: an exchange-traded forward contract.
Italian: Numero internazionale di identificazione dei titoli (International Securities Identification Number, ISIN): numero di identificazione assegnato dall’autorità rispettivamente competente. Operazione di acquisto a pronti con patto di rivendita a termine (reverse repo): contratto con il quale si conviene che il detentore di contanti acquisti a pronti un’attività e contestualmente rivenda tale attività a un prezzo prestabilito, su richiesta della controparte oppure al compimento di un tempo prefissato o al verificarsi di una data circostanza. Talvolta l’operazione viene concordata attraverso una terza parte (triparty repo).
Portuguese: Futuro de taxas de juro: contrato a prazo negociável, mediante o qual se convenciona, na data de contrato, a compra ou venda de um instrumento de taxas de juro como, por exemplo, uma obrigação, para entrega em data futura, a um determinado preço.
Slovenian: Povprečna nabavna vrednost: metoda drsečega ali tehtanega povprečja, pri kateri se vrednost vsakega nakupa doda obstoječi knjigovodski vrednosti, da se dobi nova tehtana povprečna nabavna vrednost.
Lithuanian: Realizuotos pajamos ar išlaidos - tai pajamos ar išlaidos, susidarančios dėl finansinio straipsnio pardavimo ir jo vidurkinės vertės, apskaičiuotos pagal vidurkinę kainą ir (arba) vidurkinį kursą, skirtumo. Rezervai - tai iš skirstomo pelno atidėta suma, kuria neketinama padengti balanso sudarymo dieną žinomų konkrečių įsipareigojimų, nenumatytų išlaidų ar turto vertės sumažėjimo.
English: Reverse transaction: an operation whereby the central bank buys (reverse repo) or sells (repo) assets under a repurchase agreement or conducts credit operations against collateral. Securities held as an earmarked portfolio: earmarked investments held as counterpart funds consisting of securities, equity instruments, participating interests and/or investments in subsidiaries, matching an identifiable item on the liabilities side of the balance sheet, irrespective of whether there is a legal, statutory or other constraint e.g. pension funds, severance schemes, provisions, capital, reserves. Settlement: an act that discharges obligations in respect of funds or assets transfers between two or more parties.
Italian: Utili e perdite realizzati: utili/perdite risultanti dalla differenza fra il prezzo di vendita di un cespite figurante nella situazione patrimoniale e il suo costo rettificato.
English: No current accounts of credit institutions Nominal value or repo cost
Italian: Valore nominale o di costo per le operazioni di vendita a pronti con patto di riacquisto a termine
English: Net pension liabilities Nominal value or (repo) cost
Italian: Valore nominale o costo per le operazioni di vendita a pronti con patto di riacquisto a termine
English: substantially all the risks and rewards associated with the asset or liability have been transferred to the reporting entity; and
Swedish: I princip alla risker och rättigheter med anknytning till tillgången eller skulden har överförts till den rapporterande enheten.
Lithuanian: iš esmės visos rizikos ir atlygiai, susiję su turtu arba įsipareigojimu, buvo perduoti atsiskaitančiam subjektui;
English: Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the above-mentioned approach. Thus the average cost of the liability position shall be affected by net outflows, while net inflows shall reduce the position at the existing weighted average rate/gold price and shall result in realised gains or losses;
Lithuanian: Jeigu užsienio valiutos arba aukso grynoji pozicija yra neigiama, aukščiau minėtas metodas taikomas atvirkštine tvarka, todėl įsipareigojimų grynosios pozicijos vidurkinį kursą ar kainą įtakos grynosios išlaidos, o grynosios įplaukos sumažina atitinkamą poziciją tuo metu taikomu svertiniu vidurkiniu kursu ir (arba) aukso kaina ir tampa realizuotais prieaugiais ar nuostoliais;
English: The ECB shall prepare the Eurosystem's consolidated balance sheets. These balance sheets shall respect the need for uniform accounting principles and techniques, coterminous financial periods in the Eurosystem and consolidation adjustments arising from intra-Eurosystem transactions and positions, and shall take account of any changes in the Eurosystem's composition.
Portuguese: O BCE prepara os balanços consolidados do Eurosistema, os quais devem respeitar a necessidade da aplicação de princípios e técnicas contabilísticos uniformes, de períodos financeiros coincidentes no âmbito do Eurosistema, de ajustamentos de consolidação decorrentes das operações e posições intra-Eurosistema, e ter em conta quaisquer modificações verificadas na composição do Eurosistema.
Lithuanian: ECB paruošia Eurosistemos konsoliduotą balansą, atsižvelgdamas į vienodų apskaitos principų ir metodų bei vienodų finansinių laikotarpių Eurosistemoje poreikį, konsolidavimo patikslinimus, atsirandančius dėl vidinių Eurosistemos operacijų ir pozicijų bei įvertindamas Eurosistemos struktūros pokyčius.
English: Other claims and operations unrelated to monetary policy operations of the Eurosystem. Any claims stemming from monetary policy operations initiated by an NCB prior to joining the Eurosystem
Dutch: Overige vorderingen en transacties die niet samenhangen met monetaire beleidstrans-acties van het Eurosysteem Vorderingen uit hoofde van monetaire beleidstransacties, die werden geïnitieerd door een NCB voor toetreding tot het Eurosysteem
Latvian: Prasības, kas radušās no monetārās politikas operācijām, kuras uzsākusi VCB pirms pievienošanās Eurosistēmai
Lithuanian: Kitos su Eurosistemos pinigų politikos operacijomis nesusijusios pretenzijos ir operacijos Visos pretenzijos, atsirandančios dėl pinigų politikos operacijų, kurias NCB pradėjo prieš įstodamas į Eurosistemą
English: prudence: the valuation of assets and liabilities and income recognition shall be carried out prudently. In the context of this Guideline, this implies that unrealised gains shall not be recognised as income in the profit and loss account, but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year-end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
Latvian: piesardzība: aktīvu un pasīvu vērtēšanu un ienākumu atzīšanu veic piesardzīgi; Šīs pamatnostādnes kontekstā tas nozīmē, ka peļņas un zaudējumu pārskatā nerealizēto peļņu nenorāda kā ienākumus peļņas un zaudējumu kontā, bet tūlīt pārceļ uz pārvērtēšanas kontu, un nerealizētos zaudējumus fiksē gada beigās peļņas un zaudējumu kontā, ja tie pārsniedz pārvērtēšanas peļņu, kas reģistrēta atbilstošajā pārvērtēšanas kontā.
English: the NCB receiving banknotes denominated in national euro area currency units issued by another NCB shall notify the issuing NCB on a daily basis of the value of banknotes paid in to be exchanged, unless a given daily volume is low. The issuing NCB shall issue a corresponding payment to the receiving NCB via the TARGET system;
Latvian: VCB, kas saņem tādas naudas zīmes, kas izteiktas euro zonas valstu valūtas vienībās un ko izdevusi cita VCB, katru dienu ziņo VCB – naudas zīmju izdevējai – par iemaksāto apmaiņai pakļauto naudas zīmju vērtību, ja vien attiecīgās dienas apjoms nav zems; VCB – naudas zīmju izdevēja – veic atbilstošu maksājumu saņēmējai VCB ar Target sistēmas starpniecību,
English: in the case of the acquisition of coupon securities, the amount of coupon income purchased shall be treated as a separate item. In the case of securities denominated in foreign currency, it shall be part of that currency's holding, but shall affect neither the cost or price of the asset for the purpose of determining the average price, nor that currency's cost.
Latvian: procentu vērtspapīru iegādes gadījumā nopirktais procentu ienākums jāuzskata par atsevišķu elementu; Ārvalstu valūtā denominētu vērtspapīru iegādes gadījumā to iekļauj šīs valūtas turējumā, bet vidējās cenas noteikšanas nolūkos neiekļauj aktīva izmaksās vai cenā.
English: Unrealised losses taken to the profit and loss account shall not be reversed in subsequent years against unrealised gains. Unrealised revaluation gains shall be credited to a revaluation account.
Latvian: Peļņas un zaudējumu pārskatā ierakstītos nerealizētos zaudējumus turpmākajos gados neatsauc, pamatojoties nerealizēto peļņu, Nerealizēto pārvērtēšanas peļņu kreditē pārvērtēšanas kontā.
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. They include differences in both price quotation and/or market exchange rates. 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). Reverse transaction: an operation whereby the central bank buys (reverse repo) or sells (repo) assets under a repurchase agreement or conducts credit operations against collateral. Securities held as an earmarked portfolio: earmarked investments held as counterpart funds consisting of securities, equity instruments, participating interests and/or investments in subsidiaries, matching an identifiable item on the liabilities side of the balance sheet, irrespective of whether there is a legal, statutory or other constraint e.g. pension funds, severance schemes, provisions, capital, reserves. Settlement: an act that discharges obligations in respect of funds or assets transfers between two or more parties.
Latvian: Vidējās izmaksas nozīmē turpinātā vai svērtā vidējā metodi, ar kuru katra pirkuma izmaksas pievieno eksistējošai vērtībai grāmatvedībā, lai radītu jaunas svērtās vidējās izmaksas.