natgillin/translations-raw huggingface dataset:
Ved denne valgmulighed er det kun tjenesten, der opgøres ­ resten af præmien betragtes som en "teknisk reserve".
On this hypothesis, only the service is considered and the remainder of the premium is regarded as a 'technical reserve.'
Hvad angår HBU'erne, afhænger den metode, der bør anbefales, hovedsagelig af de begrænsninger, som dataindsamlingen sætter.
For the purpose of the Household Budget surveys, the method to be recommended depends mainly on the constraints of data collection.
Derfor foretrækker Eurostat den første løsning, idet den anden vil give et problem med hensyn til at sondre mellem forsikringsselskabets generalomkostninger og den andel af præmien, som faktisk dækker risikoen.
This is why Eurostat prefers the first solution insofar as the second would pose the problem of the distinction between the insurer's overheads and the share of the premium actually covering the risk.
Desuden er den praksis, der anvendes i de fleste af undersøgelserne, i overensstemmelse med denne valgmulighed (bogføring af hele præmien).
Moreover, the practice observed in the majority of the surveys is in line with this option (recording the whole of the premium).
Og da et af formålene med undersøgelsen er at måle levestandarden, kunne man foretrække at medregne hele præmien i de tilfælde, hvor pengebetalingen har en regelmæssig karakter, hvorimod erstatningskrav er mere uregelmæssige.
In addition, as one of the objectives of the survey is to measure the living standards, it could be preferred to include the whole premium in the cases where the monetary payment has a regular character whereas damage claims are more irregular.
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E main recom­mendat.
F IRL I L NL Α Ρ FIN S UK anbefaling behandling af forsikringstjenester
Eurostat treatment of insurance services whole premium recorded
(3) Oplysninger om forsikringsgodtgørelser blev indsamlet for første gang i 1994.
Í5) not taking into account the expenditure relunded a posteriori {following a claim)
(4 > Denne type godtgørelser registreres på indkomstsiden som "ikke-løbende indtægter". (5' Fradrag af udgifter, som refunderes på et senere tidspunkt (efter et erstatningskrav).
(1 ) Reimbursements are considered to be part of the income (2) The information is collected but the net expenditure is not calculated (3) Information on insurance reimbursements was collected for the first time in 1994 (4) This type of reimbursements is registered on the income side as 'non­current receipts' (5) Deduction of the expenditure refunded a posteriori (following a claim)
Det specielle tilfælde "livsforsikring"
The specific case of life assurance
Præmier, der betales i forbindelse med en livsforsikrings- og kapitaliseringskontrakt behandles som en form for opsparing"' og medregnes i den forbindelse ikke som forbrugsudgifter.
The premiums paid under a life assurance and capitalization contract are treated as a form of savings2 and in this connection are excluded from the field of consumption expenditure.
Teoretisk set er behandlingen i nationalregnskabet lidt anderledes, idet forsikringsselskabets generalomkostninger medregnes, selv om "opsparingskomponenten" faktisk ikke skal indgå i forbrugsudgifterne.
From a theoretical point of view the treatment in national accounts is slightly different since although the 'savings' component is indeed excluded from the consumption expenditure, the overheads of the insurer are taken into account.
Gaver og overførsler
Gifts and transfers
Den måde, hvorpå denne type udgifter behandles i de forskellige HBU'er, har indvirkning på sammenligneligheden, og vi vil forsøge at opstille den mest praktiske fælles metode.
The way in which this type of expenditure is treated in the various Household Budget surveys has an impact on comparability and we will endeavour to propose the most pragmatic common method possible.
Problemet med at behandle gaver og overførsler
The problem of treating gifts and transfers
I reglen vedrører overførsler transaktioner mellem husstande (gaver, finansielle overførsler) og frivillige bidrag til velgørende organisationer, foreninger eller institutioner.
Generally, transfers concern transactions between households (gifts, financial transfers), and voluntary contributions to charities, associations or institutions.
Opgørelsen af disse udgifter rejser en lang række spørgsmål:
The questions raised by the measure of this expenditure are numerous:
• • • skal vi for gavers vedkommende bogføre udgiften for den husholdning, som giver gaven, eller for den, der modtager gaven? er det nødvendigt at medregne gaver, der ikke har nogen finansiel indvirkning på husstanden? hvordan skal finansielle overførsler mellem husstande behandles? udgør et bidrag (eller en gave) til en velgørende organisation, forening osv. en del af forbrugsudgifterne?
• • for gifts, should we record expenditure for the household which gives the gift or for the one receiving it? is it necessary to account for gifts not requiring any financial implications of the household? how should financial transfers between households be treated? does a contribution (or a gift) to a charity, association, etc., form part of the consumption expenditure?
Foreslåede løsninger
Proposed solutions
Størstedelen af landene registrerer udgiften for den husstand, der giver gaven, men tager ikke værdien af modtagne gaver i betragtning.
The majority of the countries record expenditure for the household giving the gift, but do not take into consideration the value of gifts received.
Set ud fra et forbrugssynspunkt bør man ikke tage hensyn til gaver, som gives, men opgøre værdien af de gaver, der modtages.
Seen from a consumption point of view, it would be advisable to ignore the gifts given, and to consider the value of those received.
I betragtning af vanskelighederne ved at anvende denne løsning forekommer det imidlertid mere realistisk at anbefale den almindelige praksis.
However, in view of the difficulty of implementing this solution, it appears more realistic to recommend the common practice.
Som regel kender den husstand, der modtager gaven, ikke gavens pengemæssige værdi.
Of course, for the household receiving the gift, its monetary value is not generally known.
For den husstand, der giver gaven, indgår udgiften meget ofte i andre udgifter.
For the household giving the gift, the expenditure is very often included with other expenditures.
Desuden kan man nogenlunde gå ud fra, at værdien af gaver, der gives, svarer mere eller mindre til værdien af modtagne gaver, hvilket begrænser indvirkningen på resultaterne.
Moreover, one can reasonably suppose that the value of the gifts offered is more or less equivalent to that of received gifts, which limits the effect on the results.
Gaver, der stammer fra husstandens interne produktion, er i de fleste lande af minimal betydning, og det anbefales at ignorere dem.
The gifts coming from the households' internal production have in most of the countries a minimal importance and it is recommended to ignore them.
Hvad angår pengeoverførsler mellem husstande, medregnes disse i indkomsten for de husstande, der modtager overførslerne, forudsat at de sker regelmæssigt.
As to transfers in money between households, these are taken into account in the incomes of the households receiving the transfers, provided that they are regular.
De forøger således beløbet for deres disponible indkomst.
They thus increase the amount of their disposable income.
Disse modtagne beløb vil blive givet ud eller sparet op ligesom en hvilken som helst anden komponent af den disponible indkomst.
These amounts received will be spent or saved like any other component of disposable income.
For den husholdning, der foretager den finansielle udgift, formindskes den disponible indkomst eller udgifterne forøges.
In the hands of the household which makes the financial outgoing, it either decreases disposable income or increases expenditure.
Der er imidlertid ikke tale om udgifter beregnet til forbrug for den pågældende husstand, og teoretisk set bør der ikke tages hensyn til dem.
However, it is not a question of expenditure intended for consumption by the household concerned, and theoretically it would be advisable to take no account of it.
En lignende løsning anvendes ved overførsier fra husstande til forskellige organisationer.
An identical solution applies to transfers by households for the benefit of various bodies.
På den anden side kunne man bogføre sådanne overførsler som en reduktion i den disponible indkomst.
On the other hand, such transfers could be recorded as a reduction in disposable income.
Lommepenge til børn
Children's pocket money
Denne type gave, som gives til husstandens børn, skal behandles på en sammenhængende måde for at undgå dobbelttælling eller udeladelse.
This type of gift given to the children of the household must be treated in a coherent manner in order to avoid double accounting or omissions.
Et pengebeløb, som gives til et barn, kan behandles på to forskellige måder:
A sum of money given to a child may be dealt with in two different ways:
Enten giver undersøgelsesspørgeskemaerne mulighed for at bogføre børnenes faktiske udgifter (f.eks. et spørgeskema specielt beregnet for børn), og i så tilfælde kunne lommepengene fordeles over de forskellige forbrugsoverskrifter i overensstemmelse med de foretagne indkøb.
Either the survey questionnaires make it possible to record the children's effective expenditure (for example a questionnaire intended specifically for children) in which case the pocket money could be distributed across the various consumption headings according to the purchases effected.
Denne løsning har den fordel, at der ikke bogføres lommepenge, som er beregnet på opsparing, og det er set ud fra et teoretisk synspunkt sandsynligvis den mest tilfredsstillende metode.
This solution has the advantage of not recording any part of the pocket money intended for saving and, from a theoretical point of view, is probably the most satisfactory method.
Eller lommepengene opføres samlet inden for en overskrift, der er oprettet til dette formål, og i så tilfælde skal barnets anvendelse af disse penge ikke angives detaljeret.
Or the pocket money is recorded globally within a heading created for this purpose, in which case the child's expenditure of this money does not have to be recorded in detail.
Denne løsning er muligvis lettere at gennemføre.
This solution is probably easier to implement.
Tabel 14: Gaver og overførsler
Table 14: gifts and transfers
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E main recommendat.
» χ medregning af gaver stammende fra intern produktion medregning af finansielle overførsler i forbrugsudgifterne χ < 10) χ(2) melle husstande
X household which dives the gift incorporated in the consumption of the household which receives the gitt inclusion of gifts coming from internal production inclusion of financial transfers in consumer expenditure between households
Hvis udgiftskategorien kendes, registreres udgifterne nøjagtigt i overensstemmelse med klassifikationen, ellers medtages
X for the benefits of an association, institution, etc. financial transfer recorded negatively in disposal income children's pocket money
En finansiel overførsel mellem husstande medregnes i udgifterne for den husstand, som foretager overførslen, og i indkomsten for den husstand, som modtager overførslen, når det drejer sig om en overførsel, som foretages regelmæssigt.
(10) A financial transfer between households is included in the expenditures of the household which makes the transfer and in the income of the household which receives the transfer when it concerns a regular transfer.
Disse oplysninger ønskes anført i regnskabsbøgerne, men de indgår ikke i begrebet forbrugsudgifter.
(11) This information is asked for in the diaries but is not included in the concept of consumption expenditure.
Registreres under en specifik kode "gaver". Registreres som overførsel i andet end penge.
(12) Registered in a specific code 'gifts' (13) Registered as nonmonetary transfer.
Registreres under koden "gaver" i den husstand, som giver gaven, og under "overførsler i andet end penge" i den husstand, som modtager gaven.
(14) Registered in a code 'gifts' for the household which offers the gift and in the 'non-monetary' transfers for the household which receives.
Landbrugsprodukter og produkter fra egen have medtages.
(15) Agricultural products and products from own garden are taken into account.
Fra og med 1995­96 undersøgelsen.
(16) Starting from the 1995-96 survey.
Sundhedsudgifter
Health expenditure
Sundhedsområdet er typisk et af de områder, hvor sammenligneligheden mellem dataene fra HBU'erne er dårligst, hvilket skyldes forskellen i medlemsstaternes socialsikringsordninger, både hvad angår omfanget af de sociale velfærdsydelser og metoden til at gennemføre den sociale velfærd.
The field of health is certainly one of those where the comparability of Household Budget surveys' data is least good owing to the difference of the social protection systems in the Member States as regards both the level and the method of implementing the social welfare effort.
I visse lande er det offentliges overtagelse af anvaret af et sådant omfang, at husstandenes udgifter hovedsagelig er begrænset til betaling af skatter og socialsikringsbidrag.
In certain countries, the public acceptance of responsibility is such that the households' expenditure is mainly limited to the payment of taxes and social security contributions.
I andre lande har husstandene betydelige udgifter, f.eks. udgifter til privat supplerende forsikring eller direkte betaling af lægeudgifter.
In other countries, households have substantial expenditure e.g. recourse to private complementary insurance or the direct payment of medical costs.
Forbrugsposten sundhed er af stor betydning, når man skal opgøre husstandenes levestandard, og forskelle i behandling af udgifterne kan således medføre skævheder i de internationale sammenligninger.
The consumption heading of health is of great importance in determining the living standard of households, thus differences in treatment can skew international comparisons.
I dette afsnit beskrives to muligheder for behandling af sundhedsudgifterne.
This section sets out two possibilities of treatment of health expenditures.
Den første ligger ret tæt på nationalregnskabsbegreberne; den anden har, selv om den ikke fører til fuldkommen sammenlignelighed mellem dataene, når det drejer sig om "forbrug", i det mindste den fordel, at den giver mulighed for at sammenligne "udgifterne".
The first is fairly close to the concepts of national accounts; the second, although it does not lead to perfect comparability of the data in terms of 'consumption' has at least the merit of allowing a comparison of 'expenditure'.
Opgørelse af det samlede forbrug af sundhedsydelser
Measure of total health consumption
Opgørelsen af det faktiske forbrug gør det muligt at formindske problemet med forskellene mellem socialsikringsordningerne.
The measurement of real consumption makes it possible to mitigate the problem of the differences between social protection systems.
Den består i, at man til husstandenes faktiske nettoudgifter1" lægger værdien af de varer og sundhedsydelser, der fås gratis (offentlige overførsler).
It consists in adding to households' net effective outgoings3 the value of the goods and health services obtained free of charge (public transfers).
Denne værdi kan betragtes som en naturalydelse ydet af staten til husstandene.
This value can be regarded as a benefit in kind granted by the state for the households' benefit.
Men der er to ting at indvende mod en sådan praksis:
However such a practice gives rise to two major objections:
For det første medfører den et problem med hensyn til gennemførlighed, eftersom det synes meget vanskeligt at opgøre offentlige overførsler inden for sundhedsområdet på enkeltperson-niveau.
Initially, it poses a problem of feasibility since it appears very difficult to consider public transfers in health at the level of the individual.
Dette vil for det første kræve en detaljeret beskrivelse af det medicinske forbrug i undersøgelsesspørgeskemaerne, og for det andet vil det kræve anvendelse af tilstrækkelige pålidelige eksterne kilder til at foretage opgørelserne.
This would initially require a detailed description of medical consumption in the survey questionnaires, and subsequently the use of sufficiently reliable external sources to carry out estimates.
Men sandsynligvis har et stort antal af medlemsstaterne ikke sådanne eksterne data.
But it is probable that a large number of Member States have no such external data.
• befolkningen, de ældre, som har større behov for sundhedstjenester, uden af de som følge deraf har en højere levestandard.
Moreover it introduces a bias into the consumption (and the income'' ) of a particular category of the population, the elderly, who have greater need for health services without benefiting from a consequently higher standard of living.
Sundhedsudgiftsmetoden
The health expenditure approach
Det er hovedsagelig ud fra et gennemførlighedssynspunkt, at Eurostat i forbindelse med HBU'erne anbefaler en metode baseret på husstandens udgifter.
It is primarily for reasons of feasibility that Eurostat recommends an approach based on the household's expenditure for the Household Budget surveys.
Denne løsning giver ikke mulighed for at få en særlig tilfredsstillende opgørelse af levestandarden, men den giver i det mindste mulighed for at harmonisere sundhedsudgiftsbegrebet mellem medlemsstaterne.
This solution does not permit a very satisfactory measure of the standard of living, but it at least offers harmonization of the health expenditure concept between Member States.
Man kan forestille sig forskellige behandlingsmuligheder, alt efter om der anlægges en (i) bruttoudgiftssynsvinkel eller en (ii) nettoudgiftssynsvinkel.
Various possibilities of treatment can be envisaged, approaching the concept via either (i) gross expenditure, or (ii) net expenditure.
Elementerne i husstandenes udgifter inden for sundhedsområdet er følgende:
The components of the expenditure effected by the households in the field of health are:
• • • udgifter, som refunderes på et senere tidspunkt af socialsikringen eller gennem en privat (supplerende) forsikring; udgifter, som ikke refunderes; socialsikringsbidrag; præmier for privat forsikring.
• expenditure refunded at a later date by the Social Security organisms or by private (complementary) insurance; non refunded expenditure; Social Security contributions; premiums for private insurance.
(i) "Bruttoudgiftsmetoden" består i at lægge alt, hvad husstandene faktisk betaler, sammen, uden fradrag af eventuelle godtgørelser fra sociale velfærdsorganisationer eller private forsikringsselskaber.
(i) The 'gross expenditure' approach would consist in totalling what households actually pay, without subtraction of any possible reimbursement by the social welfare organizations or by private insurers.
Ud fra denne hypotese medregnes socialsikringsbidrag og præmier for privat forsikring ikke, eftersom godtgørelser ikke fratrækkes.
In this hypothesis, social security contributions and private insurance premiums are not included since reimbursements are not deducted.
På netop dette punkt vedrørende bidrag til sygesikringsordninger og sygeforsikring registrerer nationalregnskabsnomenklaturen (COICOP) kun tjenesteydelsesbetalingen (transaktionsomkostningerne) og ikke hele præmien.
On this precise point of health contributions and insurance, the national accounts nomenclature (COICOP) records only service remuneration (transaction cost) and not the whole premium.
(ii) "Nettoudgiftsmetoden" fokuserer på husstandens faktiske bidrag, og her bogføres husstandens faktiske udgifter minus senere godtgørelser.
(ii) The 'net expenditure' approach stresses the household's actual contribution, and the record covers the households' effective expenditure minus later reimbursements.
Her er det derimod bedst at medregne sygesikringsbidrag og forsikringspræmier.
Here, on the other hand, it is best to bring contributions and insurance premiums into account.
Der kan argumenteres til fordel for begge metoder.
Each of these two approaches has arguments in its favour.
• "Bruttoudgiftsmetoden" er bedre tilpasset indsamlingen af data i denne slags undersøgelser.
• The 'gross expenditure' approach is better adapted to the collection of data in this kind of survey.
Det forekommer faktisk vanskeligt at fratrække godtgørelser, som ikke altid kendes på dataindsamlingstidspunktet.
Frankly, it appears difficult to subtract reimbursements which are not always known at the time of data collection.
Desuden sikrer opgørelsen af bruttoudgifterne større sammenhæng mellem indkomst og forbrug.
In addition, measuring gross expenditure ensures greater coherence between income and consumption.
Faktisk svarer den opgørelse af disponibel indkomst, som anbefales af Eurostat, til indkomsten efter fradrag af skatter og socialsikringsbidrag.
Indeed, the measurement of disposable income recommended by Eurostat corresponds to the income after deduction of taxes and social security contributions.
Men for at sikre et minimum af sammenhæng mellem opgørelsen af forbrug og opgørelsen af indkomst, tilrådes det ikke at bogføre forsikringsbidrag- og præmier som udgifter (hvilket ville svare til "bruttoudgiftsmetoden").
But in order to ensure a minimum of coherence between the measurement of consumption and that of income, it is advisable not to record insurance contributions and premiums as expenditure (which would correspond to the 'gross expenditure' approach).
• "Nettoudgiftsmetoden" sikrer større sammenlignelighed mellem de forskellige undersøgelser, da den sigter mod at bogføre den andel af udgifterne, som husstanden selv skal betale efter fradrag af ydelser i forbindelse med alle de forskellige former for dækning (offentlig eller privat).
• The 'net expenditure' approach ensures for its part a better degree of comparability between the various surveys since it aims to record the share of the expenditure which remains the household's responsibility after deduction of the benefit derived from all types of coverage (public or private).
Desuden er denne metode i overensstemmelse med den anbefalede behandling af forsikring, som angivet i punkt 3.5.
In addition, this method is coherent with the recommended treatment of insurance as stated under point 3.5.
Denne fremgangsmåde har imidlertid to forskellige egenskaber: for det første vil den andel af budgettet, der
Nevertheless, this has two distinctive characteristics: first, the share of the budget devoted to health will in certain countries be very small (except for the 'public and private insurance' headings); secondly, as has already been said, it can cause practical data-collection problems.
De faktiske sundhedsudgifter, som afholdes af husstandene (efter refusioner).
' Real cost of health born by households (after refunds). '
(2) Ud fra denne hypotese vil det også være tilrådeligt at medtage offentlige overførsler på sundhedsområdet som en komponent af den disponible indkomst.
On this hypothesis, it would also be advisable to include public transfers for health as a component of disposable income.
Denne metode bruges i visse lande.
This approach is used in certain countries.
Hvilken metode der end bruges, synes det meget vanskeligt at opnå en tilfredsstillende international sammenlignelighed på dette område.
Whatever method is used, it seems to be very difficult to reach a good level of international comparability in this domain.
Derfor gives der i denne publikation ikke nogen anbefalinger, men det tilrådes at gennemføre mere specialiserede undersøgelser med henblik på at få anbefalinger om, hvordan en god harmonisering kan opnås inden for dette område i løbet af de kommende år.
As a consequence, no recommendation is given in this publication but it is advised to carry out more specialized studies in order to obtain recommendations on how a good harmonization could be achieved in the area during the forthcoming years.
Tabel 15: Bogføring af sundhedsudgifter
Table 15: recording of health expenditure
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