FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: 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.
French: Actif financier tout actif prenant la forme: a) d’espèces, b) d’un droit contractuel de percevoir des espèces ou un autre instrument financier de la part d’une autre entreprise, c) d’un droit contractuel d’échanger des instruments financiers avec une autre entreprise en vertu de conditions potentiellement favorables, ou d) d’une action émise par une autre entreprise.
Italian: Attività finanziaria qualunque attività sotto forma di: a) contante; b) diritto di natura contrattuale a ricevere contante oppure un altro strumento finanziario da un’altra impresa; c) diritto di natura contrattuale a scambiare strumenti finanziari con un’altra impresa a condizioni potenzialmente vantaggiose; ovvero d) strumento di partecipazione al capitale di un’altra impresa.
English: Equity instruments dividend-bearing securities, i.e. corporate shares, and securities evidencing an investment in an equity fund. —
French: Dans un tel contrat, l’achat ou la vente d’un instrument sur taux d’intérêt, par exemple une obligation, est convenu à la date du contrat pour livraison à une date future, à un prix donné.
Romanian: Contract forward pe rata dobânzii („forward rate agreement”)
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. —
French: Portefeuille dédié investissement dédié détenu à l’actif du bilan en contrepartie de fonds et consistant en des titres, des instruments de capitaux propres, des dépôts à terme et des comptes courants, des participations et/ou des investissements dans des filiales.
English: 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: Prise en pension contrat par lequel un acheteur acquiert un actif contre des liquidités et s’engage simultanément à le revendre à un prix convenu sur demande, ou à l’issue d’une période déterminée, ou en cas d’événement imprévu particulier.
Lithuanian: balansinės sąskaitos, kuriose registruojami finansinio turto arba įsipareigojimų vertės skirtumai tarp patikslintos įsigijimo vertės ir šių finansinių straipsnių vertinimo laikotarpio pabaigos rinkos kainos (kai pastaroji didesnė už pirmąją – turto atveju; bei mažesnė – įsipareigojimų atveju).
English: Reverse transaction an operation whereby a reporting entity buys (reverse repo) or sells (repo) assets under a repurchase agreement or conducts credit operations against collateral. —
French: Programme automatique de prêt de titres (PAPT) opération financière associant des opérations de mise et de prise en pension dans lesquelles les titres cédés sont prêtés en échange d’autres titres.
English: TARGET2 the Trans-European Automated Real-time Gross settlement Express Transfer system, pursuant to Guideline ECB/2007/2 of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) [1].— Transaction costs costs which are identifiable as related to the specific transaction. —
French: TARGET2 système de transferts express automatisés transeuropéens à règlement brut en temps réel, conformément à l’orientation BCE/2007/2 du 26 avril 2007 relative au système de transferts express automatisés transeuropéens à règlement brut en temps réel (TARGET2) [1].—
English: Paid-up capital — the ECB's capital is consolidated with the capital shares of the NCBs Nominal value Mandatory 12 15.2 Reserves
French: Réserves légales et autres réserves.
English: Legal reserves and other reserves. Retained earnings
French: Report à nouveau
Dutch: Wettelijke en overige reserves Ingehouden winst.
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.
Hungarian: A műveletet végre lehet hajtani ügynök kizárásával (ahol a programot kínáló bank a műveletben részt vevő végső ügyfél) vagy ügynökalapú programként (ahol a programot kínáló bank kizárólag ügynökként jár el, és a művelet végső ügyfele az az intézmény, amellyel az értékpapír-kölcsönügyleteket valójában elvégzik).
English: 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. —
Hungarian: Azonnali árfolyam az az árfolyam, amelyen az ügylet teljesítésére az azonnali elszámolás napján sor kerül.
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 foreign exchange 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 paper, issued with the aim of liquidity absorption Cost
Hungarian: Likviditás elvonása céljából kibocsátott diszkont papírok
English: Cash/settlement approach an accounting approach under which accounting events are recorded at the settlement date. —
Italian: Conti di rivalutazione conti di stato patrimoniale nei quali viene iscritta la differenza in valore di un’attività o di una passività e il valore della stessa attività o passività al prezzo di mercato di fine periodo, quando il secondo è superiore al primo nel caso di un’attività, ovvero è inferiore nel caso di una passività.
Swedish: avsättningar belopp som inte medtas vid beräkningen av resultatet utan i stället sätts av för att täcka en känd eller väntad skuld eller risk vars kostnad inte exakt kan beräknas (se reserver).
Slovenian: Dogovor o terminski obrestni meri pogodba, s katero se stranki dogovorita o obrestni meri za hipotetični depozit z določeno zapadlostjo na določen datum v prihodnosti.
Romanian: Contract de deport (reverse repo) („reverse sale and repurchase agreement – reverse repo”)
Lithuanian: Atsiskaitymas (settlement) veiksmas, kuriuo įvykdomi įsipareigojimai pervesti lėšas arba turtą tarp dviejų ar daugiau šalių.
English: Foreign currency holding the net position in the respective currency. For the purpose of this definition SDRs are considered as a separate currency; transactions that entail a change of the net position in SDRs are either transactions denominated in SDRs, or transactions in foreign exchange replicating the basket composition of the SDRs (according to the respective basket definition and weightings).
Italian: Diritto speciale di prelievo (DSP) attività di riserva internazionale fruttifera di interessi creata dal FMI nel 1969 in aggiunta alle altre attività di riserva degli Stati membri.
Swedish: finansiell tillgång en tillgång som är a) kontanter, b) en avtalsenlig rättighet att erhålla kontanter eller något annat finansiellt instrument från ett annat företag, c) en avtalsenlig rättighet att utbyta finansiella instrument med ett annat företag på potentiellt fördelaktiga villkor eller d) ett annat företags egetkapitalinstrument.
English: 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. —
Italian: Portafoglio a specifica destinazione gli investimenti a specifica destinazione detenuti sul lato dell’attivo come fondo in contropartita, che consiste in titoli, strumenti azionari, depositi a tempo determinato e conti correnti, interessi da partecipazione e/o investimenti nelle controllate.
English: Sometimes a repo transaction is agreed via a third party (triparty repo). —
Italian: Programma di custodia di banconote in euro (Extended Custodial Inventory - ECI)
English: Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the abovementioned 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, pirmiau minėtas metodas taikomas atvirkštine tvarka, todėl įsipareigojimų grynosios pozicijos vidutinį kursą arba kainą įtakoja grynosios išlaidos, o grynosios įplaukos sumažina atitinkamą poziciją tuo metu taikomu svertiniu vidutiniu 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 parengia 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 visus Eurosistemos struktūros pokyčius.
English: 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. —
Lithuanian: Atidėtas portfelis (earmarked portfolio) atidėtos investicijos, laikomos balanso turto pusėje kaip atitinkamos lėšos, susidedančios iš vertybinių popierių, nuosavybės priemonių, terminuotųjų indėlių ir einamųjų sąskaitų, dalyvavimo kapitale ir (ar) investicijų dukterinėse bendrovėse.
English: Held-to-maturity securities securities with fixed or determinable payments and a fixed maturity, which the reporting entity intends to hold until maturity. —
Lithuanian: Išankstinis užsienio valiutos keitimo sandoris (foreign exchange forward) susitarimas, pagal kurį subjektas įsipareigoja sutartą dieną ateityje (vėliau kaip antrą dieną po sandorio sudarymo dienos) su kita sandorio šalimi apsikeisti valiutomis (kurių viena, kaip įprasta – nacionalinė valiuta) pagal susitarime nustatytą valiutos keitimo kursą.
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: kuponu vērtspapīru iegādes gadījumā nopirktais kupona ienākums jāuzskata par atsevišķu elementu; Ārvalstu valūtā denominētu vērtspapīru iegādes gadījumā to iekļauj šīs valūtas turējumā, bet to neiekļauj aktīva izmaksās vai cenā vidējās cenas vai valūtas izmaksu noteikšanas nolūkā.
English: Repo transactions in connection with simultaneous reverse repo transactions for the management of securities portfolios under asset item 7 ‘Securities of euro area residents denominated in euro’. Other operations unrelated to Eurosystem monetary policy operations.
Latvian: Repo darījumi saistībā ar vienlaicīgiem reversā repo darījumiem vērtspapīru portfeļu pārvaldībai saskaņā ar 7. aktīvu posteni “Euro zonas rezidentu vērtspapīri euro” Citas operācijas, kas nav saistītas ar Eurosistēmas monetārās politikas operācijām.
Maltese: Tranżazzjonijiet repo konnessi ma’ tranżazzjonijiet repo b’lura simultanji għall-ġestjoni ta’ portafolli ta’ titoli taħt l-element tal-assi 7 “Titoli ta’ residenti fiż-żona euro denominati f’euro”.
English: In this case, net unrealised gains shall be recorded in a revaluation account. Net unrealised losses shall be taken to the profit and loss account if they exceed previous net revaluation gains registered in the corresponding revaluation account;
Maltese: F'dan il-każ, telf nett mhux realizzat għandu jkun irreġistrat f'kont tar-rivalutazzjoni Telf nett mhux realizzat għandu jittieħed fil-kont tal-qligħ u t-telf jekk ikun jeċċedi l-qligħ ta' rivalutazzjoni nett preċedenti rreġistrat fil-kont korrispondenti tar-rivalutazzjoni.
English: where a long position exists, net inflows of currencies and gold made during the day shall be added, at the average cost of the inflows of the day for each respective currency and gold, to the previous day’s holding, to produce a new weighted average rate/gold price. In the case of net outflows, the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged. Differences in the average rate/gold price between inflows and outflows made during the day shall also result in realised gains or losses. Where a liability situation exists in respect of a foreign currency or gold position, the reverse treatment shall apply to the abovementioned 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; (f) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account.
Maltese: il-kost ta' tranżazzjonijiet tal-kambju barrani u spejjeż ġenerali oħrajn għandhom jitqiegħdu fil-kont tal-qligħ u t-telf.
English: Revaluation suspense accounts (only balance sheet item during the year: unrealised losses at revaluation dates during the year, which are not covered by the respective revaluation accounts under the liability item ‘Revaluation accounts’). Loans on a trust basis.
Maltese: Kontijiet temporanji tar-rivalutazzjoni (l-uniku element tal-karta tal-bilanċ matul is-sena: telf mhux realizzat fid-dati ta’ rivalutazzjoni matul is-sena, li mhumiex koperti mill-kontijiet ta’ rivalutazzjoni rispettivi taħt il-partita tal-passiv “Kontijiet ta’ rivalutazzjoni”).
English: Current accounts. Liabilities under repo transactions; usually investment transactions using foreign currency assets or gold
Maltese: Kontijiet kurrenti, passiv taħt tranżazzjonijiet repo; normalment tranżazzjonijiet ta’ investiment permezz ta’ assi f’valuta barranija jew deheb
English: Banknotes in circulation denominated in national euro area currency units that have ceased to be legal tender but are still in circulation after the cash changeover year, if not shown under liability item ‘Provisions’. Net pension liabilities
Maltese: Karti tal-flus f’ċirkolazzjoni denominati f’unitajiet tal-valuti nazzjonali taż-żona euro li m’għadhomx valuta legali iżda li għadhom f’ċirkolazzjoni wara s-sena tal-bidla għall-euro, jekk mhux murijin taħt l-element tal-passiv “Provvedimenti” Passiv tal-pensjoni nett
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: It is recommended that unrealised losses taken to the profit and loss account at the year-end should be amortised in subsequent years, that in the case of forward interest rate swaps the amortisation should begin from the value date of the transaction and that the amortisation should be linear. Unrealised revaluation gains shall be credited to a revaluation account.
Dutch: Aanbevolen zij dat ongerealiseerde verliezen die per jaarultimo worden opgenomen in de winst-en-verliesrekening, in daaropvolgende jaren worden afgeschreven, dat bij renteswaps op termijn de afschrijving begint vanaf de valutadatum van de transactie en dat lineair wordt afgeschreven, Voor ongerealiseerde herwaarderingswinsten wordt een herwaarderingsrekening gecrediteerd.
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: 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: Customer gold deposits. Coins in circulation in the event that an NCB is the legal issuer.
Dutch: Gouddeposito’s van rekeninghouders Munten in omloop, indien een NCB de wettige uitgever is.
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](em milhões de EUR) [4]
English: Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks [1] has been substantially amended several times. Since further amendments are to be made, in particular with regard to the hedging of interest rate risk and the revaluation of SDR holdings, it should be recast in the interests of clarity.
Romanian: Orientarea BCE/2006/16 din 10 noiembrie 2006 privind cadrul juridic al procedurilor contabile și al raportării financiare din Sistemul European al Băncilor Centrale [1] a fost modificată substanțial de mai multe ori și urmează să fie adoptate modificări suplimentare, în special cu privire la acoperirea riscului ratei dobânzii și reevaluarea deținerilor de DST, această decizie ar trebui reformată din motive de claritate.
English: Exchange rate the value of one currency for the purpose of conversion to another. —
Romanian: înseamnă un contract prin care două părți convin asupra ratei dobânzii de plătit pentru un depozit fictiv cu o scadență stabilită la o dată viitoare specificată.
English: 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. —
Romanian: Contract future pe rata dobânzii („interest rate future”) înseamnă un contract la termen (forward) negociat la bursă.
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. —
Romanian: Curs de schimb la vedere („spot rate”) înseamnă cursul la care o tranzacție se decontează la data decontării la vedere.
English: 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. —
Romanian: Decontare („settlement”) înseamnă un act care eliberează două sau mai multe părți de obligațiile lor privind transferul de fonduri sau de active.
English: Strike price the specified price on an option contract at which the contract may be exercised. —
Romanian: Swap valutar („foreign exchange swap”)
English: Consolidated financial statement for monetary and economic analysis. The consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day
Slovak: konsolidovaný finančný výkaz pre menovú a hospodársku analýzu; konsolidovaný týždenný finančný výkaz Eurosystému sa odvodzuje z denného finančného výkazu vykazovaného dňa
English: Published and internal [1] Statistical regulations, according to which MFIs have to deliver data Statistical analysis
Slovak: zverejňované a interné [1]
English: Forward rate agreement a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date. 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.
Slovenian: Obrestna zamenjava pogodbeni dogovor o izmenjavi denarnih tokov, ki predstavljajo tokove periodičnih obrestnih izplačil z nasprotno stranko, bodisi v eni valuti ali dveh različnih valutah pri medvalutnih transakcijah.
English: Reverse transaction an operation whereby a reporting entity 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.
Slovenian: Vključujejo razlike v kotaciji cen in/ali tržnih menjalnih tečajih.
English: It matches an identifiable item on the liabilities side of the balance sheet, irrespective of any legal or other constraints. —
Swedish: avveckling en åtgärd som innebär fullgörande av skyldigheter avseende överlåtelse av medel eller tillgångar mellan två eller flera parter.