FrancophonIA/DGT-Translation_Memory huggingface dataset:
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. —
Spanish: Instrumento sintético un instrumento financiero creado artificialmente mediante la combinación de dos o más instrumentos con la finalidad de reproducir el flujo de tesorería y los modelos de valoración de otro instrumento.
Greek: Απόσβεση (amortisation) η εντός δεδομένης χρονικής περιόδου συστηματική μείωση τυχόν διαφοράς υπέρ το άρτιο/διαφοράς υπό το άρτιο ή της αξίας των στοιχείων του ενεργητικού στους λογαριασμούς.
Lithuanian: Išankstiniai palūkanų normos sandoriai (forward rate agreement) susitarimas, pagal kurį dvi šalys susitaria tam tikrą dieną ateityje mokėti palūkanas už nustatyto termino menamą indėlį.
English: Held-to-maturity securities securities with fixed or determinable payments and a fixed maturity, which the reporting entity intends to hold until maturity. — Impairment a decline of the recoverable amount below the carrying amount. — Interest rate future an exchange-traded forward contract.
Greek: Διακανονισμός (settlement) πράξη η οποία ελευθερώνει από υποχρεώσεις που απορρέουν από τη μεταβίβαση κεφαλαίων ή στοιχείων του ενεργητικού μεταξύ δύο ή περισσοτέρων συμβαλλομένων.
English: International Accounting Standards the International Accounting Standards (IAS), International Financial Reporting Standards and related interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union. —
Finnish: Korvamerkityllä salkulla tarkoitetaan korvamerkittyä sijoitusta, joka kirjataan taseeseen saamisten puolelle vastaeränä ja joka koostuu arvopapereista, osakkeista ja osuuksista, määräaikaistalletuksista ja sekkitilitalletuksista, voitto-osuuksista ja/tai sijoituksista tytäryhtiöihin.
Greek: Διεθνή λογιστικά πρότυπα (International Accounting Standards) τα διεθνή λογιστικά πρότυπα (ΔΛΠ), τα διεθνή πρότυπα χρηματοοικονομικής πληροφόρησης και οι συναφείς ερμηνείες (ερμηνείες SIC-IFRIC), καθώς και κάθε μεταγενέστερη τροποποίηση των ως άνω προτύπων και συναφών ερμηνειών και κάθε μελλοντικό πρότυπο και συναφείς ερμηνείες που υιοθετεί η Ευρωπαϊκή Ένωση.
English: 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. —
Italian: Programma di prestito titoli automatizzato: (Automated Security Lending Programme, ASLP) operazione finanziaria che associa operazioni di pronti contro termine a operazioni temporanee in caso sia prestata una garanzia specifica a fronte di una garanzia generica. Quale risultato di tali operazione di debito e credito, il reddito è generato attraverso la differenza tra gli interessi repo delle due operazioni, vale a dire il margine ricevuto.
Greek: Λογαριασμοί αναπροσαρμογής (revaluation accounts) λογαριασμοί του ισολογισμού που προορίζονται για την καταγραφή της διαφοράς, όσον αφορά την αξία ορισμένου στοιχείου του ενεργητικού ή του παθητικού, μεταξύ του προσαρμοσμένου κόστους κτήσεώς του και της αποτίμησής του με συγκεκριμένη αγοραία τιμή στο τέλος της χρήσης, όταν αυτή είναι υψηλότερη από το ως άνω κόστος, προκειμένου για στοιχεία του ενεργητικού, και χαμηλότερη από αυτό, προκειμένου για στοιχεία του παθητικού.
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.
Italian: L’operazione può essere eseguita in base ad un programma fondato sul prestito, vale a dire la banca che offre un tale programma è considerata la controparte finale, ovvero in base ad un programma fondato su un rapporto di agenzia, vale a dire la banca che offre un tale programma agisce solo in veste di agente, e la controparte finale è l’istituzione con la quale le operazioni di prestito titoli sono effettivamente eseguite.
Finnish: Rahoitusvelalla (financial liability) tarkoitetaan oikeudellista velvoitetta luovuttaa rahaa tai muita rahoitusinstrumentteja toiselle yritykselle tai vaihtaa rahoitusinstrumentteja toisen yrityksen kanssa ehdoilla, jotka mahdollisesti osoittautuvat epäedullisiksi.
Greek: Στους λογαριασμούς αυτούς συμπεριλαμβάνονται διαφορές που προκύπτουν από μεταβολή των αγοραίων τιμών ή/και συναλλαγματικών ισοτιμιών.
Hungarian: Pénzügyi kötelezettség jogi kötelezettség készpénz vagy egyéb pénzügyi instrumentum más vállalkozás részére történő szolgáltatására vagy pénzügyi instrumentumok más vállalkozással potenciálisan kedvezőtlen feltételek mellett történő cseréjére.
English: Sale transactions shall be recognised at the spot rate of the transaction. Therefore no gains and losses shall arise.
Spanish: Las operaciones de venta se reconocerán a su tipo al contado, por lo que no se generarán ni pérdidas ni ganancias.
Portuguese: As operações de venda são reconhecidas à taxa à vista da transacção, não havendo, portanto, lugar a quaisquer ganhos ou perdas.
English: At the quarter-end, forward purchases shall be subject to the revaluation process described in Article 7. The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments;
Spanish: Al final del trimestre, las adquisiciones a plazo se someterán al proceso de revalorización expuesto en el artículo 7 y el resultado deberá ser igual a la diferencia entre el precio al contado y el coste medio de los compromisos de recompra;
Portuguese: No final do trimestre, as compras a prazo são submetidas ao processo de reavaliação descrito no artigo 7.o, devendo o resultado da reavaliação ser igual à diferença entre o preço à vista e o custo médio dos compromissos de compra;
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. —
Spanish: Apropiación la adquisición de la propiedad de valores, préstamos o cualesquiera activos recibidos por una entidad informadora en concepto de garantía como medio de satisfacer el derecho garantizado.
Finnish: Merkitystä ei ole sillä, liittyykö arvopapereihin lakisääteisiä tai muita rajoituksia, esim. eläke- ja henkilöstörahastot, varaukset, pääoma, varannot.
Estonian: toiming, millega lõpevad kohustused seoses rahaliste vahendite või varade ülekandmisega kahe või enama poole vahel.
English: Clean price transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. —
Spanish: Cartera identificada inversión especial mantenida en el lado del activo del balance como fondo de contrapartida, consistente en valores, instrumentos de renta variable, depósitos a plazo y cuentas corrientes, participaciones, o inversiones en filiales.
Hungarian: A határidős devizaügyletekre vonatkozóan az azonnali árfolyam a határidő lejárati napján érvényes árfolyam, a határidős árfolyam kiszámításának lehetővé tétele érdekében.
Romanian: înseamnă un contract în temeiul căruia deținătorul unei sume în numerar este de acord să achiziționeze un activ și, simultan, este de acord să revândă activul respectiv la un preț convenit la cerere, după o perioadă de timp prestabilită, sau în urma producerii unui anumit eveniment.
Estonian: „Arvelduspäev”
English: Earmarked portfolio earmarked investment held on the assets side of the balance sheet as a counterpart fund, consisting of securities, equity instruments, fixed-term deposits and current accounts, participating interests and/or investments in subsidiaries. It matches an identifiable item on the liabilities side of the balance sheet, irrespective of any legal or other constraints. —
Spanish: Contrato de divisas a plazo aquel en el que se conviene la compra o venta en firme de un cierto importe denominado en una divisa contra a otra, normalmente la nacional, en un día concreto, pero pactándose que dicha cantidad se entregará en una fecha futura determinada, a más de dos días hábiles después de la fecha del contrato y a un precio determinado.
Italian: Contratto in cambi a termine prevede l’acquisto o la vendita definitiva di un certo ammontare di valuta estera contro un’altra valuta (solitamente la moneta nazionale) per consegna a una determinata data futura, posteriore al secondo giorno lavorativo successivo alla data del contratto, a un prezzo prestabilito.
Romanian: înseamnă un contract prin care se decide, la o anumită dată, achiziționarea sau vânzarea simplă a unei anumite sume exprimate într-o valută externă contra altei valute, în general contra monedei naționale, suma urmând a fi livrată la o dată viitoare prestabilită, la mai mult de două zile lucrătoare de la data contractului, la un preț prestabilit.
Lithuanian: Atvirkštinis pardavimo ir naujo pirkimo sandoris (atvirkštinis atpirkimo sandoris) (reverse sale and repurchase agreement (reverse repo)) sandoris, pagal kurį grynų pinigų turėtojas sutinka pirkti turtą ir tuo pačiu metu sutinka turtą perparduoti už sutartą kainą pareikalavus, arba po tam tikro termino, ar nenumatytų įvykių atveju.
English: Impairment a decline of the recoverable amount below the carrying amount. — Interest rate future an exchange-traded forward contract.
Spanish: Liquidación el acto que extingue las obligaciones derivadas de transmisiones de fondos o activos entre dos o más partes.
English: 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. —
Spanish: Operación a plazo sobre tipos de interés (FRA) el contrato por el que ambas partes acuerdan el tipo que se pagará sobre un depósito teórico con un vencimiento concreto en una fecha futura específica.
Romanian: Dețineri de valută externă („foreign currency holding”) înseamnă poziția netă în valuta respectivă.
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, after a stated time, or in the event of a particular contingency. Sometimes a repo transaction is agreed via a third party (triparty repo).
Spanish: Precio medio de mercado el punto medio entre el precio de demanda y el de oferta de un valor basado en cotizaciones de operaciones de dimensiones normales de mercado ofrecidas por creadores de mercado o mercados organizados de contratación, y que se utiliza en el procedimiento de revalorización trimestral.
Swedish: reserver ett belopp som tas från utdelningsbara vinstmedel och förs åt sidan, men som inte är avsett att täcka någon viss på balansdagen känd skuld, oförutsedd händelse eller väntad minskning av tillgångars värde.
Finnish: Puhtaalla hinnalla tarkoitetaan transaktiohintaa, joka sisältää hintaan kuuluvat transaktiomenot mutta ei ostohyvityksiä tai kertyneitä korkoja.
Hungarian: Opció olyan szerződés, amely a jogosult számára egy adott részvény, áru, pénznem, index vagy követelés meghatározott áron, meghatározott időtartam alatt vagy a lejárat napján történő vételét vagy eladását biztosítja.
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. —
Spanish: Estas operaciones de préstamo y empréstito dan lugar a ingresos que nacen de los distintos tipos de interés de ambas operaciones, esto es, el margen recibido.
English: 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: Réserves montant prélevé sur les bénéfices distribuables, qui n’est pas destiné à couvrir un passif spécifique, un risque éventuel ou une diminution de valeur attendue d’actifs connus à la date de clôture du bilan.
Spanish: Las provisiones para gastos y obligaciones futuros no pueden utilizarse para ajustar el valor de los activos.
English: Synthetic instrument a financial instrument created artificially by combining two or more instruments with the aim of replicating the cash flow and valuation patterns of another instrument. This is normally done via a financial intermediary.
French: Taux moyen du marché changes 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 14h15, heure d’Europe centrale, et qui sont utilisés pour la procédure de réévaluation trimestrielle.
Spanish: Swap de tipos de interés un pacto contractual para intercambiar flujos de tesorería que representen flujos de pagos periódicos de intereses con una contrapartida en una moneda o en dos monedas diferentes.
Italian: Swap su valute: operazione di acquisto/vendita a pronti di una valuta contro un’altra valuta (posizione corta) e contestuale vendita/acquisto a termine dello stesso ammontare della prima valuta contro la seconda (posizione lunga).
Romanian: înseamnă achiziționarea/vânzarea la vedere (spot) a unei valute contra altei valute (componentă scurtă) simultan cu vânzarea/achiziționarea la termen (forward) a aceleiași sume în aceeași valută contra celeilalte valute (componentă lungă). —
English: Foreign exchange sales are booked off-balance-sheet at the spot settlement date of the transaction. Gains and losses are considered as realised at the spot settlement date of the transaction
Spanish: Las ventas de divisas se registran fuera de balance en la fecha de liquidación al contado de la operación Las pérdidas y ganancias se consideran realizadas en la fecha de liquidación al contado de la operación.
Estonian: Välisvaluuta müük kirjendatakse bilansiväliselt hetketehingu arvelduspäeval Kasum ja kahjum loetakse realiseerituks hetketehingu arvelduspäeval.
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. —
Estonian: finantstehing, mis ühendab repo- ja pöördrepotehinguid, kus üldtagatise vastu laenatakse konkreetne tagatis.
Lithuanian: Automatizuota vertybinių popierių skolinimo programa (automated security lending programme, ASLP) atpirkimo ir atpirkimo investavimo sandorius apimanti finansinė operacija, kai tam tikras įkaitas skolinamas naudojantis bendru įkaitų.
English: Exchange rate mechanism II (ERM II) the procedures for an exchange-rate mechanism in stage three of economic and monetary union (EMU). —
French: Cours au comptant (taux au comptant) cours auquel a lieu le règlement d’une transaction à la date de règlement au comptant.
Estonian: Kõnealuste laenuandmise ja laenuvõtmise tehingute tulemusena tekib tänu kahe tehingu repokursside erinevusele tulu, st saadud marginaal.
Lithuanian: Pajamos dėl šių abejų skolinimo ir skolinimosi operacijų gaunamos dėl skirtingų atpirkimo palūkanų, t. y. gautos maržos.
English: Financial asset any asset that is: (a) cash; (b) a contractual right to receive cash or another financial instrument from another undertaking; (c) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable; or (d) another undertaking’s equity instrument. —
Slovenian: Namenski portfelj namenska naložba na strani sredstev v bilanci stanja kot nasprotna sredstva, ki zajemajo vrednostne papirje, lastniške instrumente, vezane depozite in tekoče račune udeležbe v drugih družbah in/ali naložbe v hčerinske družbe.
Romanian: Într-un asemenea contract, se convine, la data contractului, asupra achiziționării sau vânzării unui instrument având ca obiect rata dobânzii, de exemplu a unei obligațiuni, livrarea urmând să aibă loc la o dată viitoare, la un preț prestabilit.
Estonian: „Eraldised” summad, mis on eraldatud enne kasumit või kahjumit mis tahes teadaoleva või oodatava kohustuse või riski katmiseks, mille maksumust ei saa täpselt kindlaks määrata (vt „Reservid”).
English: Impairment a decline of the recoverable amount below the carrying amount. —
Italian: Operazione di acquisto a pronti con patto di rivendita a termine ( reverse repo)
Finnish: Korkofutuurilla tarkoitetaan futuuripörssissä tehtyä termiinisopimusta.
Romanian: Data decontării la vedere („spot settlement date”)
Estonian: „Intressimäära futuur” börsil kaubeldav tähtpäevaleping.
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. —
Slovenian: Poravnava dejanje, ki odpravi obveznosti v zvezi s prenosi denarja ali sredstev med dvema ali več strankami.
Estonian: „Intressimäära tähtpäevaleping” leping, milles kaks poolt lepivad kokku intressimääras, mis kuulub teataval tulevasel kuupäeval tasumisele määratletud tähtajaga tinglikult hoiuselt.
English: Maturity date the date on which the nominal/principal value becomes due and payable in full to the holder. —
Estonian: „Keskmine turuhind”
Lithuanian: Palūkanų normų apsikeitimo sandoris (interest rate swap)
English: Provisions for future liabilities and charges may not be used to adjust the value of assets. —
Estonian: „Müügi ja tagasiostu pöördleping (pöördrepo)”
English: 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. —
French: Règlement acte qui libère deux ou plusieurs parties de leurs obligations au titre de transferts de fonds ou d’actifs.
Estonian: „Sihtotstarbeline portfell” märgistatud investeeringud bilansi varade poolel tasakaalustava fondina, mis koosneb väärtpaberitest, aktsiainstrumentidest, tähtjalistest ja jooksvatest hoiustest, kapitaliosalustest ja/või investeeringutest tütarettevõtetesse.
English: Current accounts, fixed-term deposits, day-to-day money. Reverse repo transactions in connection with the management of securities denominated in euro
Estonian: Arvelduskontod, tähtajalised hoiused, nõudelaenud Pöördrepotehingud seoses eurodes vääringustatud väärtpaberite haldamisega
Lithuanian: Einamosios sąskaitos, terminuotieji indėliai, vienos dienos paskolos, atpirkimo investavimo sandoriai, susiję su vertybinių popierių eurais valdymu
English: Coins denominated in national euro area currency units. Current expense (net accumulated loss), loss of the previous year before coverage.
Estonian: Mündid euroala riikide vääringutes Jooksvad kulud (akumuleeritud netokahjum), eelnenud aasta kahjum enne katmist.
English: No current accounts of credit institutions. Any liabilities/deposits stemming from monetary policy operations initiated by a central bank prior to joining the Eurosystem
Estonian: Ei sisalda krediidiasutuste arvelduskontosid Kohustused/hoiused, mis tulenevad RKP algatatud rahapoliitika toimingutest enne eurosüsteemiga ühinemist
Maltese: Operazzjonijiet oħra mhux relatati mal-operazzjonijiet tal-politika monetarja tal-Eurosistema Ebda kontijiet kurrenti ta’ istituzzjonijiet ta’ kreditu Kull passiv/depożitu li jirriżulta minn operazzjonijiet ta’ politika monetarja mibdijin minn bank ċentrali qabel ma ssieħeb fl-Eurosistema
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.
Finnish: Arvopapereiden termiinikaupoilla tarkoitetaan asiakaskaupan OTC-sopimuksia, joissa sitoudutaan tulevaisuudessa ostamaan tai myymään korkoa tuottava arvopaperi, tavallisesti joukkovelkakirja, tiettynä päivänä sopimushetkellä sovittuun hintaan. —
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. —
Finnish: Arvopapereilla joita pidetään korvamerkittynä salkkuna tarkoitetaan korvamerkittyjä investointeja, joita pidetään arvopapereista, osakkeista, osuuksista, voitto-osuuksista ja/tai investoinneista tytäryhtiöihin koostuvina vastikevaroina, joita vastaa eriteltävissä oleva erä taseen vastattavaa-puolella.
English: 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 this price is lower than par. —
Finnish: Automaattisella arvopapereiden lainausohjelmalla tarkoitetaan rahoitusoperaatiota, johon liittyy sekä takaisinosto- että takaisinmyyntitransaktioita ja jossa erityisvakuus annetaan yleisvakuutta vastaan.
English: Earmarked portfolio earmarked investment held on the assets side of the balance sheet as a counterpart fund, consisting of securities, equity instruments, fixed-term deposits and current accounts, participating interests and/or investments in subsidiaries. It matches an identifiable item on the liabilities side of the balance sheet, irrespective of any legal or other constraints.
Finnish: Operaatio voidaan toteuttaa omaan lukuun (eli tätä vaihtoehtoa tarjoavaa pankkia pidetään lopullisena vastapuolena) tai edustajan välityksellä (eli tätä vaihtoehtoa tarjoava pankki toimii vain edustajana, ja lopullinen vastapuoli on laitos, jonka kanssa arvopaperilainaukset todellisuudessa toteutetaan).
English: Usually no actual delivery takes place; the contract is normally closed out before the agreed maturity. —
Finnish: Korkotermiinillä tarkoitetaan sopimusta, jossa kaksi osapuolta sopii teoreettiselle talletukselle tiettynä eräpäivänä maksettavasta korosta.
Romanian: Data scadenței („maturity date”)
Lithuanian: Neatidėliotinas kursas (spot rate) kursas, pagal kurį atsiskaitoma už sandorį neatidėliotiną atsiskaitymo dieną.
English: 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. —
Finnish: Selvityksellä (settlement) tarkoitetaan toimintaa, jonka seurauksena syntyy velvoitteita siirrettäessä varoja tai omaisuutta kahden tai useamman osapuolen välillä.
Slovenian: Rezervacije zneski, izločeni pred ugotovitvijo dobička ali izgube, za zavarovanje pred kakršno koli znano ali predvideno obveznostjo ali tveganjem, katerega stroškov ni mogoče natančno določiti (glej „Rezerve“).
English: quarter-end adjustments transactions
Finnish: vuosineljänneksen lopussa tehtävistä kirjanpito-oikaisuista johtuva
English: Moreover, as MFIs, the central banks also have to provide on a quarterly basis more detailed information than is provided in the monthly data. -------------------------------------------------- ANNEX II GLOSSARY —
French: De plus, en tant qu’IFM, les banques centrales doivent également fournir, chaque trimestre, des informations plus détaillées que les données mensuelles.