natgillin/translations-raw huggingface dataset:
Import af transporttjenester omfatter følgende grænsetilfælde: a) transport af eksporterede varer frem til eks­portlandets grænse, når transporten vareta­
Imports of transport services include the following borderline cases:
(2) frem ti I importlandets grænse, når varer­ne er opgjort cif for at udligne værdien af transporttjenesterne, som er inklude­ret i cif­værdien (eksempel 3 og 2 cif i tabel 3.5) zo
a) transportation of exported goods up to the frontier of the exporting country when provided by a nonresident carrier to offset the transportation value included in the f.o.b.value of the exported goods (case 4 in Table 3.4);
Registrering af transport af eksporterede varer.
The treatment of transportation of exported goods
Forklaring til tabellen: første del af tabellen viser, at der er seks forskellige muligheder for transport af eksporterede varer afhængig af, om transportøren er resident eller ikke, og afhængig af hvor transporten finder sted: fra et sted inden for det nationale territorium til den nationale grænse, fra den nationale grænse til importlandets grænse eller fra importlandets grænse til etsted i importlandet.
Explanation of how to read this table: the first part of this table indicates that there are six different possibilities of transportation of exported goods, depending on whether the carrier is resident or not and depending on where the transport takes place: from a place on the domestic territory to the national border, from the national border to the border of the importing country or from the border of the importing country to a place within the importing country.
I tabellensanden del er det for hver af de seks muligheder angivet, om de registreres som eksport af varer, eksport af tjenester, ¡mport af varer eller ¡mport af tjenester.
In the second part of this table, for each of these six possibilities, it is indicated whether they are to be recorded as exports of goods, exports of services, imports of goods or imports of services.
Eksport af tjenester
Exports of goods (f.o.b.)
Import af varer (cif/fob)
Exports of services
Registrering af transport af importerede varer.
The treatment of transportation of imported goods
Forklaring til tabellen: første del af tabellen viser, at der er seks forskellige muligheder for transport af importerede varer afhængig af, om transportøren er resident eller ikke, og afhængig af, hvor transporten finder sted: et sted i eksportlandet til eksportlandets grænse, fra eksportlandets grænse til importlandets grænse og fra importlandets grænse til et sted i importlandet.
Explanation of how to read this table: The first part of this table indicates that there are six different possibilities of transportation of imported goods, depending on whether the carrier is resident or not and depending on where the transport takes place: from a place in the exporting country to the border of this exporting country, from the border of the exporting country to the border of the importing country and from the border of the importing country to a place within the importing country.
I tabellens anden del er det for hver af seks muligheder angivet, om de registreres som import af varer, ¡mport af tjenester, eksport af varer eller eksport af tjenester.
In the second part of this table, for each of these six possibilities, it is indicated whether they are to be recorded as imports of goods, imports of services, exports of goods or exports of services.
I nogle tilfælde (eksempel 2 og 5) afhænger denne registrering af principperne for værdiansættelse af de importerede varer.
In some instances (cases 2 and 5), this recording depends on the valuation principle applied for imported goods.
Bemærk at overgangen fra importerede varer opgjort cif til fob består i: a) tilpasning af cif/fob, dvs. fra 2 cif til 2 fob ( reducerer den samlede ¡mport og eksport) b) omklassificering af cif/fob, dvs. fra 5 cif til 5 fob (samlet ¡mport og eksport forbliver uændret).
Note that the transition from valuation of imported goods at c.i.f. to f.o.b. consists of: a)c.i.f./f.o.b. adjustment, i.e. from 2 c.i.f. to 2 f.o.b. (reduces total imports and exports); b)c.i.f./f.o.b. reclassification, i.e. from 5 c.i.f. to 5 f.o.b. (leaves total imports and exports unchanged).
Eksport af varer (fob)
Valuation of imported goods
Værdian -sættelse af importerede varer
Exports of goods (f.o.b.)
PRODUKTTRANSAKTIONER eurostat genstand skal ikke registreres som negativ udgift til konsum.
Existing goods are goods that already have had a user (other than inventories).
f) Når offentlig forvaltning og sevice sælger eksisterende varigt militært udstyr ti I udlan­det, registreres dette som eksport af varer og endvidere som negativt forbrug i produk­tionen og negativt konsum i offentlig forvalt­ning og service.
c) when an existing movable fixed asset, such as a ship or aircraft, is exported, no positive gross fixed capital formation is recorded elsewhere in the economy to offset the seller's negative gross fixed capital formation; tion;
cl) Visse varige goder, som f.eks.. køretøjer, kan klassificeres som faste aktiver eller som va­rige forbrugsgoder, alt efter ejer og hvad de bruges til.
b) valuables which are sold from one unit to another; c) existing consumer durables which are sold by households or military authorities to other units: d) some durable goods, such as vehicles, may be classified as fixed assets or as consumer durables depending upon the owner and the purpose for which they are used.
Hvis ejendomsretten til en sådan vare overdrages fra et foretagende til en husholdning, hvor det skal anvendes til konsum, registreres en negativ bruttoinve­stering i foretagendet og en positiv udgift til konsum i husholdningen.
If, therefore, the ownership of such a good is transferred from an enterprise to a house hold to be used for final consumption, ne gative gross fixed capital formation is re corded for the enterprise and positive consumption expenditure for the house hold.
I det sjældnere tilfælde, hvor ejendomsretten til en sådan vare overdrages fra en husholdning til et foretagende, registreres i husholdningen en negativ udgift til konsum og i foretagendet en positiv, fast bruttoinvestering.
In the less common case where ownership of such a good is transferred from a household to an enterprise, for the household negative final consumption ex penditure should be recorded and for the enterprise positive gross fixed capital formation; tion;
For salgsomkostninger, der påløber hos den tidligere ejer (omkostninger ved ejerskifte) re­gistreres et tab.
For the selling costs incurred by the former owner (costs of ownership transfer), a holding loss has to be recorded.
En lignende postering foretages for den del af den oprindelige anskaffelsespris, der ikke er nedskrevet som forbrug af fast realkapital.
A similar entry is to be made for the part of his original acquisition costs that has not been written down as con sumption of fixed capital.
e) Transaktioner i eksisterende værdigenstan­de registreres af køberen som anskaffelse af en værdigenstand (positiv bruttoinveste­ring) og af sælgeren som afhændelse af en værdigenstand (negativ bruttoinvestering).
b) when an existing immovable fixed asset (e.g. a building) is sold to a non-resident, by convention the latter is treated as purchasing a financial asset, i.e. the equity of a notional resident unit.
I tilfælde af transaktioner med udlandet skal i mport eller eksport af en vare registreres (se 3.135.).
This notional resi dent unit is then deemed to purchase the fixed asset.
En husholdnings salg af en værdi­
As a consequence; the sale and purchase of the fixed asset takes place be tween residents;
Transaktioner med eksisterende varer registre­res på det tidspunkt, hvor ejendomsretten overdrages.
Transactions in existing goods should be re corded at the time ownership changes.
Værdiansættelsen foretages efter de principper som anvendes for de pågælden­de typer af proclukttransaktioner.
The valuation principles to be applied are those appropriate to the type(s) of transactions in products involved.
Definition: ring, flytning eller repræsentation i forbindelse med udøvelsen af deres funktioner (se 4.07. a) f) søgnehelligdagsbetaling og feriepenge
Definition: d) bonuses based on productivity or profits, Christmas and New Year bonuses excluding employee social benefits (see paragraph 4.07. c), '13th - 14th month' pay (annual supplementary pay);
Fordelingstransaktioner er transaktioner til for deling af værditilvæksten i produktionsleddet på arbejdskraft, kapital og myndigheder samt til omfordeling af indkomst og formue.
Distributive transactions consist of transactions by means of which the value added generated by production is distributed to labour, capital and government, and ot transactions involving the redistribution of income and wealth.
Systemet skelner mellem løbende overførsler og kapitaloverførsler, hvoraf sidstnævnte især betragtes som en omfordeling af opsparing eller formue (og i mindre grad af indkomst).
The system draws a distinction between current and capital transfers, with the latter deemed to redistribute saving or wealth rather than income.
h) ekstraordinære bonuser eller beløb, der ud betales under en præmieringsorclning i for hold til foretagendets driftsresultat
e) allowances for transport to and from work, excluding allowances or reimbursement of employees fortravelling, separation, removal and entertainment expenses incurred in the course of their duties (see paragraph 4.07. a); f) holiday pay for official holidays or annual holidays;
AFLØNNING AF ANSATTE (D.1) i) arbejdsgiverbidrag til opsparingsordninger for ansatte
COMPENSATION OF EMPLOYEES (D.1) g) commissions, tips, attendance and directors' fees paid to employees;
Definition: j) særlig fratrædelsesgodtgørelse til ansatte, når udbetalingen ikke sker i henhold til en kollektiv overenskomst
Definition: h) ad-hoc bonuses or other exceptional pay ments linked to the overall performance of the enterprise made under incentive schemes;
Aflønning af ansatte (D.1) omfatter de samlede ydelser i kontanter og naturalier, som arbejds giverne betaler de ansatte for det arbejde, de har leveret i regnskabsperioden.
Compensation of employees (D.1) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return lor work clone by the latter during the accounting period.
k) kontant boligtilskud fra arbejdsgivere til an satte.
i) payments made by employers to their em ployees under saving schemes;
Løn (D.11 )
Wages and salaries (D.11)
Løn i kontanter:
Wages and salaries in cash
Lønninger i naturalier består af varer, tjenester eller andre ydelser, som leveres gratis eller til nedsat pris af arbejdsgiverne, og som kan an vendes af de ansatte i fritiden og i ubegrænset omfang til opfyldelse af egne og husholdningens behov eller ønsker.
Wages and salaries in kind consist of goods and services, or other benefits, provided free or at reduced prices by employers, that can be used by employees in their own lime and at their own discretion, for the satisfaction of their own needs or wants or those of other members of their households.
Nævnte varer, tjenester eller andre ydelser er ikke nødvendige i arbejdsgivernes produktionsproces.
Those goods and services, or other benefits, are not necessary for the employers' production process.
For de an satte er lønninger i form af naturalydelser en ekstraindkomst, idet de skulle have betalt markedsprisen, hvis de selv havde skullet købe samme varer og tjenester.
For the employees, those wages and salaries in kind represent an additional in come: they would have paid a market price if they had bought these goods or services by themselves.
Løn i kontanter omfatter følgende ydelser: a) direkte løn, der udbetales regelmæssigt b) tillæg for overtid, nat- og weekendarbejde samt for særlige ulemper eller farligt arbejde c) dyrtidstillæg samt sted- og udlandstillæg a) forplejning inkl. måltider og drikkevarer indtaget på forretningsrejser (og som skulle have været indtaget alligevel), men ekskl. særlige måltider og drikkevarer, der skyldes ekstraordinære arbejdsbetingelser.
The most common are: b) enhanced rates of pay for overtime, night work, weekend work, disagreeable or hazardous circumstances; a) meals and drinks, including those con sumed when travelling on business (because they would have been taken anyway) but excluding special meals or drinks necessitated by exceptional workingcondi- c) cost of living allowances, local allowances and expatriation allowances;
EUROPÆISKE NATIONALREGNSKABSSYSTEM cl) anvendelse af køretøjer og andre varige for brugsgoder, der stilles til rådighed for de ansatte til privat brug
THE EUROPEAN SYSTEM OF ACCOUNTS tions. Price reductions obtained in free or subsidised canteens, or obtained by luncheon vouchers, are to be included in wages and salaries in kind;
(3) indlogeringsfaciliteter på arbejdspladsen af en sådan karakter, at de ikke kan anvendes af de ansattes husholdninger, som f.eks. skurvogne, sovesale, hytter mv.
When provided at reduced prices, the value is given by the difference between the calculation explained above and the amount paid by the employee.
e) varer og tjenester fra arbejdsgiverens egen produktion som f.eks. gratis rejser for ansat te ved jernbaner og luftfartsselskaber, gratis kul til minearbejdere eller gratis fødevarer til ansatte i landbruget
Wages and salaries do not include: b) own account and purchased housing or accommodation services of a type that can be used by all members of the household to which the employee belongs; a) expenditure by employers which is to their own benefit as well as to that of their em ployees, because it is necessary for the em ployers' production process: c) uniforms or other forms of special clothing which employees choose to wear frequently outside of the workplace as well as at work;
(4) særlige måltider eller drikkevarer som følge af ekstraordinære arbejdsbetingelser ser f) sports-, fritids- eller feriefaciliteter for ansat te og deres familier g) gratis transport til og fra arbejdet (bortset fra transport i arbejdstiden), fri parkering h) vuggestuer og børnehaver for ansattes børn
(2) expenditure on providing amenities at the place of work, medical examinations required because of the nature of the work, supplying working clothes which are worn exclusively, or mainly, at work; e) goods and services produced as outputs from the employer's own processes of production, such as free travel for the em ployees of railways or airlines, free coal for miners, or free food for employees in agriculture; culture; f) the provision of sports, recreation or holiday facilities for employees and their families;
(5) godtgørelse til de ansatte for indkøb af værktøj, udstyr og specialbeklædning, som udelukkende eller hovedsagelig anvendes i deres arbejde eller den del af deres lønninger, som de ansatte selv i henhold til ansættelsesvilkårene skal bidrage med til sådanne indkøb.
(3) accommodation services at the place of work of a kind which cannot be used by the households to which the employees belong - cabins, dormitories, huts and so on; g) transportation to and from work, except when organised in the employer's time, car parking; h) crèches for the children of employees;
i) arbejdsgivernes betalinger til bedriftsråd og lignende organer j) friaktier, der udloddes til de ansatte
(4) special meals or drinks necessitated by exceptional working conditions; i) payments made by employers to works councils or similar bodies; j) bonus shares distributed to employees;
Disse udgifter til varer og tjenester, som ar bejdsgiverne er forpligtet til at stille til rådighed for de ansatte, således at de kan udføre deres arbejde, behandles af arbejdsgiverne som for brug i produktionen.
(5) allowances paid to employees for the purchase of tools, equipment or special clothing needed exclusively, or primarily, for their work, or that part of their wages or salaries which, under their contracts of employment, employees are required to devote to such pur chases.
b) lønninger, som arbejdsgiverne midlertidigt fortsætter med at udbetale til de ansatte i tilfælde af sygdom, barsel, arbejdsskade, invaliditet, afskedigelse mv. Disse beløb be handles som ikkefondsbaserede sociale ydelser til ansatte (D.623), hvor samme be løb figurerer som imputerede arbejdsgiver bidrag til sociale ordninger (D.122) k) vederlag i naturalier kan endvidere omfatte rentebegunstigede eller endog rentefri lån, som arbejdsgiverne yder de ansatte.
k) remuneration in kind may also include the value of the interest foregone by employers when they provide loans to employees at reduced, or even zero, rates of interest.
Værdi en heraf beregnes som forskellen mellem det beløb, de ansatte ellers skulle have be talt i rente på realkreditlånet (ved huskøb) eller forbrugslånet (ved køb af varer og tje nester) og cíen rente, der reelt betales.
This value may be estimated as the amount the employee would have to pay if average mortgage (when buying houses) or con sumer loan (when buying other goods and services) interest rates were charged, less the amount of interest actually paid.
En imputeret rente fra den ansatte modposteres på arbejdsgiverens primærindkomstfordelingskonto.
An imputed payment from the employee is rerouted in the primary distribution of in come account back to the employer.
Varer, tjenester og andre ydelser værdiansættes til basisprisen, når de produceres af arbejdsgiveren, og til køberprisen, når de købes af ar bejdsgiveren (dvs. den pris, som han reelt be taler ved købet).
Goods and services, or other advantages, should be valued at basic prices when produced by the employer, and at purchasers' prices when purchased by the employer (that is, the price actually paid by the employer).
c) andre ikkefondsbaserede sociale ydelser i form af f.eks. børnetilskud, husstandstillæg, familietillæg, uddannelsestillæg og andre ydelser til forsørgelsesberettigede, samt i form af fri lægehjælp (ud over lægehjælp i relation til arbejdet) til ansatte eller deres familie
These payments are treated as unfunded employee social benefits (D.623), with the same amounts being shown under employers' imputed social contributions (D.122); c) other unfunded employee social benefits, in the form of children's, spouses', family, education or other allowances in respect of dependants, and in the form of the provi sion of free medical services (other than
Når de leveres gratis, beregnes den fulde værdi af lønninger i naturalier ud fra basisprisen (eller til arbejdsgiverens køberpris, hvis de er købt af ham) på de pågældende varer, tjenester eller andre ydelser.
When provided free, the whole value of the wages and salaries in kind is calculated accord ing to the basic prices (or purchasers' prices of the employer when purchased by him) of the goods and services, or other advantages, in question.
Arbejdsgiverbidrag til sociale ordninger (D.12)
DISTRIBUTIVE TRANSACTIONS eurostat
Et beløb svarende til de bidrag til sociale ord ninger, der påhviler arbejdsgiverne til sikring af de ansattes ret til sociale ydelser, der henhører under aflønning af ansatte.
An amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits needs to be recorded under compensation of employees.
(1) tillæg eller godtgørelse til de ansatte for udgifter i forbindelse med rejser, udstationering, flytning og repræsentation i forbindelse med udøvelse af deres funktioner tioner
This notional circuit is similar to that for employers' actual social contributions, which pass through the accounts of households and are then deemed to be paid by them to the insurers.
(2) udgifter til etablering af faciliteter på arbejdspladsen, arbejdshygiejniske lægeundersøgelser, arbejdsbeklædning, der kun eller næsten kun anvendes i ar bejdstiden
For the valuation of employers' imputed social contributions, the amount of which does not necessarily coincide with that of direct social benefits, reference should be made to heading D.612.
FORDELINGSTRANSAKTIONER eurostat med størrelsen af de direkte sociale ydelser, henvises til D.6.12.
Time of recording of compensation of em­ployees:
Disse betalinger dækker lovbefalede, overenskomstmæssige, kontraktmæssige og frivillige bidrag til sikring mod sociale risici og til opfyldelse af sociale behov (se 4.92. a).
These payments cover statutory, conventional, contractual and voluntary con­tributions in respect of insurance against social risks or needs (see paragraph 4.92.a).
a) lønninger (D.11 ) registreres i den periode, hvor arbejdet udføres.
a) wages and salaries (D.11) are recorded in the period during which the work is done.
Dog registreres eks traordinære bonuser og beløb, 13. månedsløn mv., når de forfalder til betaling
However, ad-hoc bonuses or other excep­tional payments, 13th month, etc. are re­corded when they are due to be paid;
Selv om arbejdsgiverne betaler disse bidrag direkte til sikringsinstitutionerne, betragtes de alligevel som en del af aflønningen af ansatte, ¡det sidstnævnte anses for selv at viderebetale dem til sikringsinstitutionerne.
Although paid directly by employers to the insurers, these employers' contributions are treated as a component of the compensation of employees, who are then deemed to pay them over to the insurers.
b) faktiske arbejdsgiverbidrag til sociale ord ninger (D.121) registreres i den periode, hvor arbejdet udføres
b) employers' actual social contributions (D.121) are recorded in the period during which the work is done;
Imputerede arbejdsgiverbidrag til sociale ordninger (D.122) c) imputerede arbejdsgiverbidrag til sociale ordninger (D.122):
Employers' imputed social contributions (D.122) c) employers' imputed social contributions (D.122):
(1) Når de er modpostering til obligatoriske, direkte sociale ydelser, registreres de i den periode, hvor arbejdet udføres.
(1) representing the counterpart of com­pulsory direct social benefits are re­corded in the period during which the work is done;
(2) Når de er modpostering til frivillige, di rekte sociale ydelser, registreres de, når de præsteres.
(2) representing the counterpart of volun­tary direct social benefits are recorded at the time these benefits are provided.
Imputerede arbejdsgiverbidrag til sociale ord ninger (D.122) er modstykket til ikke-fondsbaserede sociale ydelser (minus eventuelle løn modtagerbidrag til sociale ordninger), som betales direkte af arbejdsgiverne til deres an satte eller tidligere ansatte samt andre ydelsesberettigede1) uden om forsikringsselskaber el ler selvstændige pensionskasser og uden at oprette særlige fonde eller separat reserve til formålet.
Employers' imputed social contributions (D.1 22) represent the counterpart to unfunded social benefits (less eventual employees' social contributions) paid directly by employers to their employees or former employees and other eligible persons' without involving an insurance enterprise or autonomous pension fund, and without creating a special fund or segregated reserve for the purpose.
a) residente arbejdsgiveres aflønning af resi dente ansatte b) ikkeresidente arbejdsgiveres aflønning af residente ansatte c) residente arbejdsgiveres aflønning af ikkeresidente ansatte.
The compensation of employees may consist of: a) the compensation of resident employees by resident employers; b) the compensation of resident employees by nonresident employers;
At visse sociale overførsler betales direkte af arbejdsgiverne og ikke gennem sociale fonde eller kasser eller andre sikringsinstitutioner ændrer intet ved deres karakter af sociale ydelser.
The fact that certain social benefits are paid directly by employers, and not through the medium of social security funds or other in­surers, in no way detracts from their character as social welfare benefits.
Da de samlede udgifter til disse ydelser imidlertid indgår i arbejdsgivernes lønomkostninger, henhører disse ydelser også under afløn ning af ansatte.
However, since the costs of these benefits form part of employers' labour costs, they should also be included in the compensation of employees.
Disse forskellige elementer registreres i ENS på følgende måde:
These different items are recorded in the ESA as follows: