natgillin/translations-raw huggingface dataset:
Denne retningslinje gælder for alle centralbanker i Eurosystemet .
This Guideline applies to all Eurosystem central banks .
2006O0016 --- DA --- 31.12.2009 --- 004.001 --- 18 ▼B BILAG I EUROSYSTEMETS BALANCER Type beretning Intern / offentliggjort Retsgrundlag Beretningens formål
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 18 ▼B ANNEX I FINANCIAL STATEMENTS FOR THE EUROSYSTEM Source of legal requirement Type of report
Eurosystemets daglige balance
Daily financial statement of the Eurosystem
Primært med henblik på likviditetsforvaltning til gennemførelse af statuttens artikel 12.1 Nogle af dataene fra den daglige balance anvendes til opgørelse af monetære indtægter . Grundlaget for udarbejdelse af Eurosystemets konsoliderede ugentlige balance .
Mainly for liquidity management purposes for the implementation of Article 12.1 of the Statute Part of the daily financial statement data is used for the calculation of monetary income Basis for the production of the consolidated weekly financial statement of the Eurosystem Consolidated financial statement for monetary and economic analysis .
Eurosystemets konsoliderede ugentlige balance udledes af rapporteringsdagens daglige balance . Statistisk analyse
The consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day Statistical analysis
Disaggregeret ugentlig balance
Disaggregated weekly financial statement
Eurosystemets konsoliderede ugentlige balance
Consolidated weekly financial statement of the Eurosystem
Eurosystemets månedlige og kvartalsvise finansielle information Eurosystemets konsoliderede årsbalance
Monthly and quarterly financial information of the Eurosystem Consolidated annual balance sheet of the Eurosystem
Offentliggjort intern ( 1 )
Published internal ( 1 )
Statistiske forordninger om MFI' ers forpligtelse til at tilvejebringe data Statuttens artikel 26.3
and Statistical Regulations , according to which MFIs have to deliver data Article 26.3 of the Statute
Konsolideret balance til analytiske og operationelle formål .
Consolidated balance sheet for analytical and operational purposes
De månedlige data indgår i de offentliggjorte ( aggregerede ) statistiske data , som monetære finansielle institutioner ( MFI' er ) i Den Europæiske Union skal fremsende .
The monthly data feed into the published aggregated statistical data required from monetary financial institutions ( MFIs ) in the European Union .
I deres egenskab af MFI' er skal centralbankerne desuden tilvejebringe mere detaljerede kvartalsvise oplysninger , end der gives i de månedlige data .
Moreover , as MFIs , the central banks also have to provide on a quarterly basis more detailed information than is provided in the monthly data .
2006O0016 --- DA --- 31.12.2009 --- 004.001 --- 19 ▼B BILAG II ORDLISTE afvikling ( settlement ) : indfrielse af forpligtelser ved overførsel af kontanter eller aktiver mellem to eller flere parter .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 19 ▼B ANNEX II GLOSSARY Amortisation : the systematic reduction in the accounts of a premium / discount or of the value of assets over a period of time .
I forbindelse med intra-Eurosystem-transaktioner er afvikling lig med overførsel af aktiver til afregning af nettosaldi opstået i forbindelse med intra-Eurosystem transaktioner .
▼M4 Appropriation the act of taking ownership of securities , loans or any assets which have been received by a central bank as collateral as a means of enforcing the original claim .
afviklingsdato ( settlement date ) : den dag , hvor en endelig og uigenkaldelig værdioverførsel bogføres i den relevante clearinginstitution .
▼B Asset : a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise .
Afviklingen kan ske med det samme ( realtid ) , samme dag ( ved dagens slutning ) eller på en fastsat dato efter den dag , hvor forpligtelsen er indgået .
Automated security lending programme ( ASLP ) : a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral .
aktier / kapitalandele ( equity instruments ) : udbyttegivende værdipapirer , dvs .
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 .
aktier i virksomheder og værdipapirer , som repræsenterer investering i en aktieafdeling ( equity fund ) .
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 .
aktiv : en ressource , som en virksomhed kontrollerer som følge af tidligere begivenheder , og hvorfra fremtidige økonomiske fordele forventes at tilgå virksomheden .
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 .
amortisation ( amortisation ) : systematisk regnskabsmæssig reduktion af en overkurs / underkurs eller af et aktivs værdi over en given periode .
Cash / settlement approach : an accounting approach under which accounting events are recorded at the settlement date .
automatisk værdipapirudlån ( ASLP ) : en finansiel transaktion , der kombinerer en repoforretning og en omvendt repoforretning , hvor en speciel sikkerhed udlånes mod en generel sikkerhedsstillelse .
Clean price : transaction price excluding any rebate / accrued interest , but including transaction costs that form part of the price . Discount : the difference between the par value of a security and its price when such price is lower than par .
Som følge af disse udlåns - og lånetransaktioner opstår en indtægt som følge af forskellige reporenter på de to transaktioner , dvs .
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 .
den modtagne margin .
▼M2 Earmarked portfolio : earmarked investment held on the assets side of the balance sheet as a counterpart fund , consisting of securities , equity instruments , fixedterm deposits and current accounts , participating interests and / or investments in subsidiaries .
Transaktionen kan udføres under et program baseret på en hovedmand , f. eks .
It matches an identifiable item on the liabilities side of the balance sheet , irrespective of any legal or other constraints .
hvor den bank , der udbyder programmet , anses for den egentlige modpart , eller under et program baseret på formidler , f. eks .
▼B Economic approach : an accounting approach under which deals are recorded on the transaction date .
hvor den bank , der udbyder programmet , kun handler som formidler , og den egentlige modpart er den institution , med hvilken værdipapirudlånene egentlig foretages .
Equity instruments : dividend-bearing securities i.e. corporate shares , and securities evidencing an investment in an equity fund .
clean price : transaktionspris eksklusive vedhængende renter , men inklusive de transaktionsomkostninger , der udgør en del af prisen .
Exchange rate : the value of one currency for the purpose of conversion to another .
Extended Custodial Inventory ( ECI )- program : et program bestående af et depot uden for euroområdet , som forvaltes af en forretningsbank , hvor eurosedler opbevares i depot på Eurosystemets vegne med henblik på udsendelse og modtagelse af eurosedler .
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 .
__________ finansielt aktiv ( financial asset ) : et aktiv i form af ( i ) kontanter , eller ( ii ) en kontraktlig ret til at modtage kontanter eller et andet finansielt instrument fra en anden virksomhed , eller ( iii ) en kontraktlig ret til at udveksle finansielle instrumenter med en anden virksomhed på potentielt gunstige betingelser , eller ( iv ) en kapitalandel i en anden virksomhed .
__________ Financial liability : any liability that is a legal obligation to deliver cash or another financial instrument to another undertaking or to exchange financial 2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 20 ▼B instruments with another undertaking under conditions that are potentially unfavourable .
finansielt passiv ( financial liability ) : et passiv i form af en juridisk forpligtelse til at levere kontanter eller andre finansielle instrumenter til en anden virksomhed eller til at udveksle finansielle instrumenter med en anden virksomhed på potentielt ugunstige betingelser .
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 .
forfaldsdato ( maturity date ) : den dag , hvor den nominelle værdi eller hovedstolen forfalder til fuld betaling til indehaveren . FRA ( forward rate agreement ) : aftale mellem to parter om fastsættelse af en bestemt rentesats , som på en aftalt fremtidig dato skal betales for et underliggende indlån .
Foreign exchange swap : the simultaneous spot purchase / sale of one currency against another ( short leg ) and forward sale / purchase of the same amount of this currency against the other currency ( long leg ) . 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 .
På afviklingsdatoen skal den ene part betale et kompensationsbeløb til den anden baseret på forskellen mellem den aftalte rentesats og markedsrenten på afviklingstidspunktet .
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 .
futureslignende option ( future-style option ) : børsnoterede optioner , hvor der dagligt betales eller modtages variationsmargin . gennemsnitspris ( average cost ) : ( vejet gennemsnit ) , en metode , hvorved anskaffelsesprisen for hvert enkelt køb lægges til den eksisterende bogførte værdi og derved frembringer en ny vejet gennemsnitspris .
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 .
hensættelser ( provisions ) : beløb , der hensættes til dækning af kendte eller forventede forpligtelser eller risici , hvis størrelse ikke kan bestemmes præcist ( se også
▼M2 Held-to-maturity securities : securities with fixed or determinable payments and a fixed maturity , which the NCB intends to hold until maturity .
2006O0016 --- DA --- 31.12.2009 --- 004.001 --- 20 ▼B » reserver «) Hensættelser til dækning af forpligtelser og risici må ikke anvendes til regulering af aktivernes værdi .
▼B Impairment : a decline of the recoverable amount below the carrying amount . Interest rate future : an exchange-traded forward contract .
▼M1 ▼B __________ intern rente ( internal rate of return ) : den diskonteringsrente , der indebærer , at et værdipapirs regnskabsmæssige værdi er lig med nutidsværdien af en fremtidig betalingsstrøm .
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 . ▼M1 ▼B
internationale regnskabsstandarder ( International Accounting Standards ) : International Accounting Standards ( IAS ) , International Financial Reporting Standards ( IFRS ) og tilhørende fortolkninger ( SIC-IFRIC-fortolkninger ) , senere ændringer af disse standarder og tilhørende fortolkninger samt fremtidige standarder og tilhørende fortolkninger , der vedtages i EU af Den Europæiske Union , ISIN ( International securities identification number ) : fondskodenummer udstedt af den relevante kompetente udstedende myndighed .
__________ International Accounting Standards : the International Accounting Standards ( IAS ) , International Financial Reporting Standards ( IFRS ) and related Interpretations ( SIC-IFRIC interpretations ) , subsequent amendments to those standards and related interpretations , future standards and related interpretations adopted by the European Union . International securities identification number ( ISIN ) : the number issued by the relevant competent issuing authority .
kontantprincip / afviklingsprincip ( cash / settlement approach ) en regnskabsmetode , der indebærer , at transaktioner m.v. bogføres på afviklingsdatoen .
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 .
lineær afskrivning / amortisation ( straight-line depreciation / amortisation ) : en afskrivningsmetode , hvorefter afskrivning / amortisation over en given periode fastsættes ved at dividere et aktivs anskaffelsespris , fratrukket dets anslåede restværdi , med dets anslåede levetid ( pro rata temporis ) . markedspris ( market price ) : den pris , hvortil et givet guld -, valuta - eller værdipapirinstrument noteres , ( som regel ) eksklusive vedhængende renter , enten på et organiseret marked ( f. eks .
Market price : the price that is quoted for a gold , foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market e.g. stock exchange or a non-organised market e.g. over-the-counter market . Maturity date : the date on which the nominal / principal value becomes due and payable in full to the holder .
en børs ) eller et ikke-organiseret marked ( f. eks . overthe-counter markedet ) .
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
middelkurser ( mid-market rates ) : euroreferencekursen , som generelt er baseret på den normale koncertationsprocedure mellem centralbankerne inden for og uden for ESCB , som normalt finder sted kl . 14.15 centraleuropæisk tid , og som anvendes til den kvartårlige revalueringsprocedure .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 21 ▼B market-makers or recognised trading exchanges , which is used for the quarterly revaluation procedure . 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 .
middelpris ( mid-market price ) : en pris , som ligger midt imellem køber - og sælgerkursen for et givet værdipapir , baseret på godkendte market-makers eller godkendte børsers noterede priser for forretninger af normal markedsstørrelse , som anvendes i forbindelse med revaluering ultimo året .
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 .
nulkupon værdipapir ( discount security ) : et aktiv , hvor der ikke betales kuponrente , og hvor afkastet opnås ved kapitalappreciering , fordi aktivet emitteres eller købes under pari til nominel værdi eller pariværdi .
Premium : the difference between the par value of a security and its price when such price is higher than par .
omvendt genkøbsforretning / omvendt repo ( reverse sale and repurchase agreement - reverse repo ) : en aftale , hvorved en indehaver af kontanter køber et aktiv og samtidig forpligter sig til at tilbagesælge aktivet til en på forhånd fastsat pris , på et aftalt fremtidigt tidspunkt eller efter påkrav , eller hvis bestemte omstændigheder indtræffer .
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 ') .
I nogle tilfælde indgås aftaler om genkøbsforretninger via en tredjepart (» treparts-genkøbsaftaler «) .
Provisions for future liabilities and charges may not be used to adjust the value of assets .
option ( option ) : en aftale , som giver indehaveren en ret , men ikke en pligt , til at købe eller sælge et konkret beløb af en given beholdning , råvare , valuta , et indeks eller en gæld til en bestemt pris i løbet af en bestemt tidsperiode eller på udløbsdatoen . overkurs ( premium ) : differencen mellem handelskursen og pari , når et værdipapir handles over pari .
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 .
passiv ( liability ) : en nuværende forpligtelse opstået for en virksomhed som følge af tidligere begivenheder , og hvis afvikling forventes at føre til en afgang af ressourcer , der repræsenterer økonomiske fordele . realiserede gevinster / tab ( realised gains / losses ) : gevinster / tab hidrørende fra differencen mellem en balanceposts salgspris og dens ( justerede ) anskaffelsespris .
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 .
rentefuture ( interest rate future ) : børshandlet terminskontrakt . Under en sådan kontrakt indgås på kontraktdagen aftale om køb eller salg af et renteinstrument , f. eks .
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 resell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
en obligation , til fremtidig levering til en på forhånd aftalt pris .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Der finder som regel ingen levering sted , og kontrakten afsluttes normalt før det aftalte udløbstidspunkt . renteswap ( interest rate swap ) : en aftale med en modpart om at bytte betalingsstrømme , der udregnes som periodiske rentebetalinger , enten i én valuta eller , ved krydsvalutatransaktioner , i to valutaer .
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 .
2006O0016 --- DA --- 31.12.2009 --- 004.001 --- 21 ▼B reserver ( reserves ) : et beløb , der henlægges af det overskud , der kan udloddes , og som ikke er bestemt til at dække bestemte forpligtelser , eventualforpligtelser eller værdiforringelser af aktiver , som er kendte på balancetidspunktet .
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 intraEurosystem transactions and requires the transfer of assets .
revalueringskonti ( revaluation accounts ) : balancekonti til bogføring af differencen i et aktivs eller et passivs værdi mellem dets ( justerede ) anskaffelsespris og dets værdi beregnet på grundlag af markedsprisen ultimo perioden , når markedsprisen er højere end anskaffelsesprisen for aktivers vedkommende og lavere for passivers vedkommende .
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 .
De omfatter forskelle i såvel prisnoteringer som valutakurser .
Spot rate : the rate at which a transaction settles on the spot settlement date .
spotafviklingsdag ( spot settlement date ) : den dag , hvor en spotforretning i et finansielt instrument afvikles i overensstemmelse med gældende markedskonventioner for det pågældende finansielle instrument . spotkurs ( spot rate ) : kursen , som en transaktion afvikles til på spotafviklingsdagen .
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 . Spot settlement date : the date on which a spot transaction in a financial instrument is settled in accordance with prevailing market conventions for that financial instrument .
I forbindelse med valutaterminsforretninger er spotkursen den kurs , som ved brug af terminspoint anvendes til at udlede terminsprisen .
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-pris ( strike price ) : den angivne pris på en optionskontrakt , til hvilken kontrakten kan udnyttes .
Strike price : the specified price on an option contract at which the contract may be exercised .
▼M1 Syntetisk instrument : et finansielt instrument skabt kunstigt ved at kombinere to eller flere instrumenter med det formål at afspejle pengestrømmen og værdiansættelsesmønstret fra et andet instrument .
2006O0016 --- EN --- 31.12.2009 --- 004.001 --- 22 ▼M1 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 .
Dette foretages almindeligvis gennem en finansiel formidler .
This is normally done via a financial intermediary .
TARGET : Trans-European Automated Real-time Gross settlement Express Transfer system i medfør af retningslinje ECB / 2005/16 af 30 . december 2005 om TARGET ( Trans-European Automated Real-time Gross settlement Express Transfer system ) ( 1 ) .
TARGET : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2005/16 of 30 December 2005 on a Trans-European Automated Real-time Gross settlement Express Transfer system ( TARGET ) ( 1 ) .
TARGET2 : Trans-European Automated Real-time Gross settlement Express Transfer system , i medfør af retningslinje ECB / 2007/2 af 26 . april 2007 om TARGET ( Trans-European Automated Real-time Gross settlement Express Transfer system ) ( 2 ) .
TARGET2 : the Trans-European Automated Real-time Gross settlement Express Transfer system , pursuant to Guideline ECB / 2007/2 of 26 April 2007 on a TransEuropean Automated Real-time Gross settlement Express Transfer system ( TARGET2 ) ( 2 ) .