natgillin/translations-raw huggingface dataset:
Vedrørende statistik over investeringsforeninger kræver forordning (EU) nr. 1073/2013 (ECB/2013/38) dog særskilt indberetning af nye udstedelser og indfrielser af andele i investeringsforeninger i løbet af rapporteringsmåneden.
However, where the error affects historical data and no correction of past data is made or is made only for a limited time range, then a break occurs between the first period with the corrected figure and the last period containing the incorrect figure.
Reguleringerne svarende til ECB's egen balance indberettes af ECB's Generaldirektorat for Administration.
In this case, NCBs identify the size of the break that occurs and enter an adjustment under ‘reclassifications and other adjustments’.
Dette kriterium gælder i grænsetilfælde.
Similar practices apply to the implementation of changes of statistical definitions affecting reported data, as well as to correcting for breaks that may be due to the introduction, change or abandonment of grossing-up methods.
Når f.eks. en ny bank oprettes og overtager forretninger, som tidligere blev udført af et repræsenterende organ på vegne af en ikke-resident bank, medfører dette en transaktionsstrøm, som ikke fjernes fra den statistiske strøm.
Write-offs/write-downs of loans
Jf. ECB's pressemeddelelse af 8. juli 1998, »Setting-up of common market standards«, der findes på ECB's websted, www.ecb.europa.eu.
The adjustment for ‘write-offs/write-downs’ refers to the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans.
Behandlingen af påløbne renter i MFI-balancestatistikken tager udgangspunkt ENS 2010, som fastsætter, at »renter registreres ud fra optjeningstidspunktet, dvs. at renter af det skyldige lånebeløb tilskrives kreditor løbende«, og, specifikt, som en transaktion inden for det finansielle instrument, som de vedrører, der svarer til transaktionen under renteindtægter i de ikke-finansielle konti (punkt 5.43).
This adjustment also reflects the changes in the level of loan loss provisions, for instance if the outstanding stocks are recorded net of provisions pursuant to Article 8(4) of Regulation (EU) No 1071/2013 (ECB/2013/33).
I betalingsbalancesammenhæng og kapitalbalancen over for resten af verden registreres påløbne renter i den relevante instrumentkategori.
Losses recognised at the time the loans are sold or transferred to a third party are also included, where identifiable.
Nødlidende udlån er udlån, for hvilke tilbagebetaling er forfalden, eller som på anden måde er angivet som helt eller delvis misligholdt i overensstemmelse med definitionen på misligholdte udlån i artikel 178 i forordning (EU) nr. 575/2013
Revaluation adjustments due to changes in prices
Afskrivning/nedskrivning på udlån, for hvilke MFI'en fungerer som låneservicerer, kan forekomme, fordi lånene fortsat registreres på balancen, enten på MFI'ens individuelle konti eller på koncernniveau, og dataene om servicering, som indberettes til den nationale centralbank, stammer herfra.
The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded.
De kan også forekomme, hvis låneservicereren skal angive en reduceret hovedstolsbalance for misligholdte lån for at overholde investoraftalerne.
The adjustment includes the changes that occur over time in the value of end-period stocks because of changes in the reference value at which assets and liabilities are recorded, i.e. holding gains/losses.
I henhold til bilag III til forordning (EU) nr. 1073/2013 (ECB/2013/38) indsamler de nationale centralbanker enten dataene om revalueringer som følge af pris- og valutakursændringer fra investeringsforeninger, eller alternativt indsamler de nationale centralbanker kun data om revalueringer som følge af prisændringer og de nødvendige data, der som minimum dækker en valutaopdeling i britiske pund, amerikanske dollar, japanske yen og schweizerfranc, for at udlede de revalueringer, der skyldes valutakursændringer.
It may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.
BILAG V
The nature and extent of ‘revaluation adjustments’ are determined by the adopted method of valuation.
LISTE OVER INSTITUTIONELLE ENHEDER TIL STATISTISKE FORMÅL
Although it is recommended that both sides of the balance sheet are recorded at market value in practice a variety of different valuation methods may be employed on both the liabilities and the assets sides.
Listen over RIAD-attributter (Register of Institutions and Affiliates Database) sammenholdt med specifikke datasæt, der føres til statistiske formål
Revaluation adjustments due to exchange rate changes
M (obligatorisk), E (gerne), O (valgfri), tom (ikke relevant)
For the purpose of submitting statistical data to the ECB, the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro at market exchange rates prevailing on the day to which the data relate.
Hyppighed: a (årlig), q (kvartalsvis), m (månedlig) d (daglig/så snart ændringen opstår).
ECB reference exchange rates should be used [6].
Tidsfrister: for årlige data (hvis intet andet er anført): en måned efter referencedatoen.
Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro.
Relevant i forbindelse med listen over
As these changes represent holding gains/losses and are not financial transactions, the valuation effects need to be identified so that they can be excluded from transactions.
PSRI'er [2]
Revaluation adjustments due to exchange rate changes may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.
opdateringsfrekvens
Flow adjustments: special features in BSI statistics
LEI (hvis den findes)
In the case of BSI statistics, each NCB submits separate adjustment data covering its own balance sheet and the other MFIs’ balance sheet.
Flag Payment service provider -licence
Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance.
Minimumsreference data [1], som kræves til
The NCBs submit adjustments for all items on the MFIs balance sheet in accordance with the frequency indicated in Article 3(2) of this Guideline.
Typer forhold mellem organisatoriske enheder
In this process, NCBs may need to calculate and/or estimate adjustments for some of the breakdowns not reported by the MFIs because they are not considered ‘minimum requirements’ in Table 1A of Part 2 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33).
Organisatoriske forhold inden for en virksomhed
Part 1 of Annex II of this Guideline indicates whether only ‘reclassifications and other adjustments’ or also ‘revaluation adjustments’ need to be submitted to the ECB.
Forhold mellem en eller flere juridiske enheder og en virksomhed.
The adjustments for movements in exchange rates are calculated by the ECB.
Forhold inden for en virksomhedskoncern
For this reason, adjustments provided by the NCBs in respect of balances denominated in foreign currencies exclude the effect of changes due to the exchange rate.
Kontrolforhold
The ECB calculates exchange rate adjustments using currency proportions derived from the breakdown of assets and liabilities into major currencies that are available in Table 4 of Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33).
Ejerskabsforhold
The detailed method used by the ECB to calculate exchange rate adjustments is provided in its ‘Manual on MFI balance sheet statistics’.
Andre forhold
When NCBs are in a position to compile more accurate adjustments, they may also transmit these adjustments to the ECB.
Forbindelse mellem en »oprindelig udsteder« og dens FVC
Flow adjustments are subject to the same double-entry accounting system as stocks.
Forbindelse mellem et »administrationsselskab« og dets FVC/IF
In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘capital and reserves’ or ‘remaining liabilities’, depending on the operation or the national accounting rules.
Forbindelse mellem en »ikke-resident filial« og dens »hovedkontor«
In the context of the BSI statistics compilation framework, financial transactions should generally be measured at the transaction value, which may not necessarily be the same as the price listed in the market or the fair value of the asset at the time of the transaction.
Forbindelse mellem en »investeringsforenings underafdeling« og en »paraplyforening«
The transaction value does not include service charges, fees, commissions, or similar payments for services provided in carrying out the transaction.
Forbindelse til forgænger/efterfølger ved en overtagelse/spaltning
Interest on deposits, loans and debt securities issued and held should be recorded on an accrual basis, but should never be recorded as a transaction with the instrument concerned.
d / q
For loans and deposits this is guaranteed by the requirement specified in Part 2 of Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33) to record accrued interest on these instruments in ‘remaining assets’ and ‘remaining liabilities’.
Definitioner og uddybning af rapporteringsforskrifter
The Regulation, however, contains no rule on the treatment of accrued interest on debt securities issued or held by MFIs.
Den særlige identifikationskode for en organisatorisk enhed i RIAD, der består af to dele: »host” og »id«.
In fact, accrued interest is often intrinsic to market prices and difficult to disentangle from the accounting price as it is reported in the statistical balance sheet.
Tilsammen sikrer værdierne for de to dele, at primærnøglen er unik:
In the interest of coherent and cross-country comparable data, the following rule should be applied:
ISO-3166-landekoder (to cifre)
if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment;
fri streng.
if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet, it is classified under ‘remaining assets’ or ‘remaining liabilities’, and not treated as a revaluation adjustment.
[obligatorisk enhed til oprettelse af en enhed i RIAD]
This suggested treatment is also reflected in the reporting requirements laid down in this Guideline (see Section 3 of Part 4 of Annex II) [7].Section 2:
En åben liste over en mængde id-koder bestående af identifikationskoder, som måske, måske ikke, følger en (semi-) erhvervsstandard.
NCBs report to the ECB data on loans write-offs/write-downs in accordance with Part 1 of Annex II.
Da den kan indeholde rene »nationale” koder, er hele listen ikke obligatorisk for alle de institutioner, der indberetter data.
NCBs are expected to fulfil the requirements on the basis of data reported by MFIs.
Eksempler herpå er nationale virksomhedsregisterkoder, EuroGroups Register-kode, Legal Entity Identifier (hvis den foreligger) og »BIC”-koden.
In particular, NCBs collect, as a minimum, the mandatory requirements specified in Table 1A of Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33), but may also collect additional data not covered by such minimum requirements.
Identifikationskoden skal for at kunne fungere i dataudvekslingen mellem en national centralbank og RIAD registreres i en særlig kodeliste i systemet.
In order to provide a full report to the ECB, NCBs are expected to allocate the adjustments taking into account the accounting rules regarding bad loans [8] and the relative credit risk of each sector.
»International Securities Identifying Number” som defineret i ISO 6166.
Where there is insufficient information to allocate the adjustment, it may be broken down into Regulation (EU) No 1071/2013 (ECB/2013/33) categories on a pro rata basis determined by the size of the stock positions.
I RIAD optræder ISIN-koden på to måder:
Write-downs that occur at the time when a loan is securitised (or otherwise transferred) and write-offs/write-downs on serviced loans are reported to the ECB on a best efforts basis in accordance with Table 3 of Part 1 of Annex II [9].
Hvad angår investeringsforeninger og FVC'er omfatter rapporteringskravene forpligtelsen til at indberette (alle) udestående (ikke-indløste) værdipapirer udstedt af et finansielt selskab.
Revaluation adjustments due to changes in prices of securities
Da et værdipapir udstedt af et selskab ligeledes identificerer enheden på en unik måde, kan en fælles ISIN-kode for udstedte (og muligvis) noterede aktier eller andre udestående gældsinstrumenter anvendes til at identificere selve den organisatoriske enhed.
Price revaluations affect only a limited range of balance sheet items: on the liabilities side, the item ‘debt securities issued’ and, on the assets side, ‘debt securities held’, ‘equity’ and ‘investment fund shares/units’.
Det fulde registreringsnavn, herunder firmabetegnelsen (Plc, Ltd, SpA, AG osv.).
In turn their counterparts are allocated mainly to ‘capital and reserves’ and ‘remaining liabilities’.
Det land, hvor enheden er juridisk stiftet eller har hjemsted.
Deposits and loans have fixed nominal values and are therefore not subject to price changes.
Oplysninger om en organisatorisk enheds beliggenhed.
See the ECB’s ‘Manual on MFI balance sheet statistics’ for a detailed description of the linkages between price revaluations and their counterpart entries.
gadenavn og ejendommens gadenr.
The size and content of the revaluation adjustments on holdings of securities depends on the valuation method used in the compilation of the statistical balance sheet.
postnummer ifølge de nationale regler for angivelse af postnummer
For the purpose of the collection of these data, NCBs can approach reporting agents in two ways.
postboksnummer ifølge de nationale regler
One approach is to let MFIs report revaluation adjustments which are then aggregated and transmitted to the ECB.
geografisk klassifikation, som kræves til statistiske formål.
Alternatively, NCBs can require reporting agents to report directly observed transactions, from which NCBs derive revaluation adjustments to be transmitted (on an aggregated basis) to the ECB.
Området for relevante juridiske former følger individuelle nationale kodelister, som skal registreres i RIAD, før de kan anvendes i dataoverførslen af nationale centralbanker, der indberetter data.
The ‘Manual on MFI balance sheet statistics’ provides an in-depth methodological description of the two approaches and the corresponding admitted compilation methods.
Markering, der tilkendegiver, om en organisatorisk enhed er noteret på en fondsbørs (i landet eller i udlandet), eller dens aktier handles via en børs.
NCBs may also collect the required statistical information on securities (e.g. carrying value on the balance sheet, market value, sales and purchases) on a security-by-security basis, and derive the aggregated statistical information (including data on price revaluation adjustments) in accordance with the minimum standards specified in Regulation (EU) No 1071/2013 (ECB/2013/33).
Detaljerede nationale kodelister kan registreres i RIAD for at gøre det muligt at identificere specifikke tilladelsesordninger/-rammer.
Other items have been added, i.e. on the liabilities side, ‘counterpart of SDRs’ and, on the assets side, ‘gold and gold receivables’ and ‘receivables from drawing rights, SDRs, other’, as stocks for these items are also required under this Guideline.
Denne variabel anfører eventuelle begrænsninger af antallet af andele, som foreningen må udstede, dvs. om det er en »open end-« eller en »closed end«-forening.
The ECB/NCBs submit adjustment data for each of these items.
Markering, der angiver, om en forening er godkendt med UCITS-status.
The ECB/NCBs submit adjustments in accordance with the procedures outlined above.
Denne variabel angiver den juridiske form, som en investeringsforening kan have.
However, some modifications can be identified:
Denne variabel angiver, om en investeringsforening er en underafdeling.
reclassifications and other adjustments: not all sources of the adjustments are relevant; e.g. ‘changes in the composition of the reporting sector’ are not applicable.
Denne variabel angiver, hvilken type securitisation FVC'en beskæftiger sig med.
In derogation from the general guidance, a lower threshold of EUR 5 million is set in this case to guarantee the accuracy of flows in NCB balance sheets,
Markering, der angiver, om en enhed har en specifik tilladelse til at udstede elektroniske penge (i henhold til artikel 2 i Europa-Parlamentets og Rådets direktiv 2009/110/EF) [5].
revaluation adjustments due to changes in prices and exchange rates: the general provisions apply except as regards the ECB, which is allowed to report directly the exchange rate adjustments based on accounting data.
Markering, der angiver, om en enhed rent faktisk udøver virksomhed som »udsteder af elektroniske penge«.
Money market funds
Markering, der angiver, om en enhed har en specifik tilladelse som »udbyder af betalingstjenester« (i henhold til artikel 4 i direktiv 2007/64/EF).
The NCBs include adjustments data on money market funds (MMFs) when fulfilling their reporting obligations in respect of ‘reclassifications and other adjustments’ and ‘revaluation adjustments’.
Markering, der angiver, om en enhed rent faktisk udøver virksomhed som »betalingstjenesteudbyder«.
These adjustments are also reported separately for MMFs in accordance with the dedicated quarterly reporting scheme.
Markering, der angiver, om en enhed er en »betalingssystemoperatør« i henhold til artikel 1 i forordning (EU) nr. 1409/2013 (ECB/2013/43).
Article 9(3) of Regulation (EU) No 1071/2013 (ECB/2013/33) provides that NCBs may grant derogations to some or all MMFs in respect of the reporting of revaluation adjustments.
Fri tekst.
In these cases, NCBs are nevertheless expected to provide information on a best efforts basis, especially when the amounts involved are significant.
Den samlede balance ifølge den respektive BSI-/IF-/FVC-forordning (i euro).
However, with respect to cases where MMF shares/units decline in price as a result of losses on the fund’s assets, this cannot be compared to interest payments.
For investeringsforeninger værdien af »andele« (NAV); for kreditinstitutter tilnærmelsesvist på grundlag af »kapital og reserver« (i euro).
Against this background, Table 1A of Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) includes requirements on price revaluations for MMF shares/units; NCBs are required to use this item to balance the price revaluations on the assets side, when relevant.
Institutionelle sektorer i ENS 2010 (4-cifret kode); kan indeholde klassifikation for offentligt/nationalt privat/udenlandsk kontrolleret.
The allocation should be performed in such a way as to only cover the actual price revaluations that are reflected as changes in the value of MMF shares/units.
Udvidelse af ENS 2010-klassifikationen, der gør det muligt at identificere underkategorier af standardopdelingen for nationalregnskabet.
General government liabilities (and assets)
Datoen for den juridiske stiftelse af en juridisk enhed eller for registrering af en institutionel enhed.
Stock data are collected for deposit liabilities and assets of the general government.
Hvis denne information ikke kan udledes (med en rimelig arbejdsindsats), skal der gives en tilnærmet værdi.
For the purpose of compiling transactions, adjustments data are, in principle, also supplied in accordance with the requirements established for MFI balance sheet statistics.
[obligatorisk enhed til oprettelse af en enhed i RIAD; kan angives tilnærmelsesvist]
In practice, changes other than transactions, i.e. due to exchange rate or market price changes, are unlikely to occur.
Datoen for afregistrering af en enhed.
These data are reported as indicated in Part 3 of Annex II.
Alle enheder forbliver i RIAD efter deres »closure date”.
Stock data for the breakdown of debt securities issued by MFIs according to the residency of the holder are collected for the calculation of monetary aggregates.
Forespørgsler om, hvorvidt en individuel enhed »eksisterer” (eller ikke) på et bestemt tidspunkt, kan udledes af »closure date”.
In order to derive transactions, reclassification adjustments, exchange rate adjustments and revaluation adjustments are calculated for these memorandum items.
Markering, der angiver, om en enhed er »active”, »not active” eller ”in liquidation”.
These data are reported as indicated in Part 4 of Annex II.
Denne attribut er et supplement til informationen om, hvorvidt en enhed (stadig) eksisterer.
Calculation of flow adjustments on quarterly reporting requirements
Gyldighedsstartdatoen for værdien »in liquidation” (jf. ”activity status”) markerer datoen for likvidationsprocessens start.
The procedure for calculating quarterly transactions for the balance sheet items of Table 2 of Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) is similar to that applied for deriving monthly transactions for the balance sheet items of Table 1 of Part 2 of Annex I to that Regulation.
I RIAD kortlægges selskabskategorier som fusioner og spaltninger ved registrering af de relevante sletninger, ændringer og oprettelser samt de relaterede forgænger-/efterfølgerforhold.
Flow adjustments are calculated in accordance with the following principles:
Muliggør registrering af forholdet mellem en juridisk enhed og den virksomhed, den driver, og afspejler den situation, at en virksomhed kan svare til én juridisk enhed eller en kombination af juridiske enheder.
When an adjustment is submitted for Table 1, it may affect the breakdown items contained in Table 2.
Skal kædes sammen med den relevante filial med hjemsted i et EU-land.
It may also apply to ‘revaluation adjustments’ when the different components of a monthly item move in different directions.
Beskrivelse af det registrerede selskab, som har oprettet FVC'en med henblik på securitisationen og overdraget aktiverne, eller en pulje af aktiver, og/eller kreditrisikoen ved aktivet eller puljen af aktiver til securitisationsstrukturen — navn, hjemsted, institutionel sektorkode og RIAD-kode (for residente enheder i Unionen).
Consistency is also ensured between monthly and quarterly data in these cases.
Skal kædes sammen med den/de relevante FVC('er), som enheden har oprettet.
The same principles are applied for the derivation of flow adjustments for memorandum items collected under the requirements of Parts 3 and 4 of Annex II.
Dataoverførsel
The extent to which NCBs supply adjustments for quarterly statistics depends on their ability to identify or estimate, to a reasonable degree of accuracy, the detailed sectoral/instrument classification of existing monthly adjustments.
Nationale centralbanker kan indberette (opdateringer af) referencedata online eller i batch modus via RIAD i overensstemmelse med et af de formater, som er anført i dokumentet »Exchange Specification for the RIAD Data Exchange System«.
With respect to ‘reclassifications and other adjustments’, information is normally available.
Det er også muligt at tilføje nye enheder i RIAD (samt i ekstraordinære tilfælde slette enheder i databasen) online eller i batch modus.
In particular, the NCBs typically have sufficiently detailed information to easily allocate large one-off adjustments (e.g. a reclassification due to a reporting error) to specific quarterly items.
RIAD anlægger en parsimonisk tilgang til forvaltningen af referencedata, som indebærer, at alle ændringer i en individuel enheds referencedata kan anvendes til specifikke (enkelte) attributter.
Likewise, quarterly adjustments due to changes in the reporting population do not imply difficulties for the NCBs.