natgillin/translations-raw huggingface dataset:
Produktionen af transporttjenester opgøres efter værdien af de beløb, der opkræves for at transportere gods eller personer.
The latter may e.g. also include charges for transport by third parties.
Afgrøder og tømmer på roden samt bestande af fisk eller dyr, der opdrættes med henblik på produktion af fødevarer, registreres under processen som beholdninger af produkter under fremstilling, og når processen er slut, som lagre affærdige produkter.
The output of tour operator services is measured by the full expenditure made by travellers to the tour operator.
Produktionen af oplagringstjenester opgøres som en tilvækst i værdien af produkter under fremstilling, enten som supplerende produk tion i form af »transport over tiden« (f.eks. oplagring af varer for andre lokale faglige en heder) eller som fysisk ændring (f.eks. modning af vin).
Financial intermediaries may also provide various financial services and business services for which fees or commissions are explicitly charged.
Produktionen af rejsebureauljenester opgøres som værdien af gebyrer ti I bureauer (honorarer og provisioner) og ikke bureauernes samlede udgifter for de rejsende. Disse udgifter kan f.eks. også inkludere udgifter til transport med tredjemand.
Cases in point can be e.g. currency exchange and advice about investments, the purchase of real estate or advice on taxation.
Produktionen af turoperatørtjenesler opgøres ud fra turoperatørens samlede udgifter for de rejsende.
Output of insurance services (service charge) is measured as: total actual premiums earned plus total premium supplements (equal to the income from the invest­ment of the insurance technical reserves)
Forskellen mellem rejsebureauers og turoperatørers virksomhed består i, at rejsebureauerne kun optræder som formidlere for de rejsende, mens turoperatørerne skaber el nyt produkt, dvs. der arrangeres en rejse. Priserne for rejsens forskellige bestanddele (f.eks.. rejse, hotel og underholdning) er normalt ikke specificeret over for den rejsende.
The distinction between travel agency services and tour operator services is that travel agency services amount only to intermediation on be­half of the traveller, while tour operator services create a new product, i.e. a tour is arranged of which the prices of its various components (e.g. travel, accommodation and entertain­ment) are not recognisable as such for the traveller.
J. Pengeinstitutter, finansierings- og forsikringsvirksomhed (herunder pensionskassers tjenester). ster).
J. Financial intermediation services (this in­cludes insurance services and pension funding services).
C. Engros og detailhandel; reparation af motorkøretøjer, motorcykler og varer til personlig brug eller til husholdninger.
the change in the actuarial reserves and reserves for withprofits insur­ance.
Engros og detailhandelens produktion opgøres som den avance, der indtjenes på varer, der indkøbes med videresalg for øje.
In that case, the net operating surplus on these secondary activities is income from the investment of insurance technical reserves.
Produktionen af finansielle formidlingstjenester, for hvilke der ikke direkte opkræves gebyrer, opgøres pr. konvention som den samlede formueindkomst, der modtages af de enheder, som yder tjenesten, minus deres samlede ren teudgift, dog ekskl. indkomst fra investering af deres egne midler (idet denne indkomst ikke stammer fra den finansielle formidling) og ekskl. indkomst fra investering af forsikringstekniske reserver, hvor en finansiel formidler som
The output of financial intermediation for which no explicit charges are made is measured, by convention, as the total property income received by the units providing the services minus their total interest payments, excluding the value of any income received from the investment of their own funds (as such income does not arise from financial inter­mediation), and, in the case of secondary in­surance activities by a financial intermediary, excluding the income from investment of in­surance technical reserves.
K. Fast ejendom, leje samt køb og salg.
K. Real estate, renting and business services.
biaktivitet udøver forsikringsvirksomhed. Kapi­talgevinster og tab udelades ved opgørelsen af denne produktion, fordi kapitalgevinster og ­tab over alt i ENS ikke opføres på produktions­kontoen men på en separat konto (konto for andre ændringer i status.).
b) the output of R & D for use within the same enterprise should, in principle, be valued on the basis of the estimated basic prices that would be paid if the research were sub-contracted commercially.
Dette gælder også professionelle valutahandleres kapitalgevinster på udenlandske valutaer og papirer, (selv om deres gevinster normalt er positive og af valu­tahandlerne selv kan betragtes som en del af den almindelige indkomst).
However, in practice, it is likely to have to be valued on the basis of the total production costs; c) R & D by government units, universities, nonprofit research institutes, etc. is usually other nonmarket production and is thus valued on the basis of the costs of production.
Imidlertid skal handelsavancer på udenlandsk valuta og papi­rer (elvs. almindelige differencer mellem køber­prisen for valutahandleren og køberprisen for køberen) medregnes i produktionen, ligesom for engros og detailhandlere.
Revenues from the sale of R & D by other nonmarket producers of R & D are to be recorded as revenues from secondary market output.
Analogt kan der også her være dataproblemer, når avancer skal skelnes fra kapitalgevinster.
Expenditure on R & D should be distinguished from that on education and training.
Disse problemer bør løses bedst muligt.
Expenditure on R & D does not include the costs of developing software as a principal or second ary activity.
Centralbankernes produktion af finansielle for­ni id li ngstjenester skal opgøres på samme måde som for andre finansielle formidlere.
However, their accounting treat ment is nearly the same; the only difference is that software is regarded as a produced intangible asset and is not patented.
Pengeudlåneres aktivitet regnes ikke for pro­duktion af tjenester, når der kun udlånes egne midler.
L. Public administration and defence services, compulsory social security services.
Produktion af boligtjenester, der produceres af ejere af egen bolig værdiansættes som den anslåede værdi af den leje, en lejer ville betale for samme bolig, ¡det der tages hensyn til faktorer som beliggenhed, faciliteter i nabola­get osv. samt selve boligens størrelse og kvalitet.
The output of services of owneroccupied dwellings should be valued at the estimated value of rental that a tenant would pay for the same accommodation, taking into account factors such as location, neighbourhood amenities, etc. as well as the size and quality of the dwelling itself.
For fritliggende garager, der anvendes af ejeren til eget brug i forbindelse med benyttelse af boligen, foretages der en lignende beregning.
For garages located separately from dwellings, which are used by tbe owner for final consumption purposes in con nection with using the dwelling, a similar im putation is to be made.
Der foretages ingen beregning for garager, der benyttes af deres private ejer for at kunne parkere i nærheden af arbejdspladsen.
No imputation is to be made for garages used by their private owner only for the purpose of parking near the work place.
Leje­værdien af ejerboliger i udlandet som f.eks. ferieboliger, registreres ikke som en del af den indenlandske produktion, men som importai tjenester og som primær indkomst fra udlan­det.
The rental value of owneroccupied dwellings abroad, e.g. holiday homes, should not be recorded as part of domestic production, but as imports of services and the corresponding net operating surplus as primary in come received from the Rest of the World.
For ejerboliger, der ejes af udlændinge, foretages der tilsvarende registreringer.
For owneroccupied dwellings owned by non-residents, analogous entries should be made.
Ved ti­meshare lejligheder skal en del af servicegeby­ret registreres på denne måde.
In case of time-sharing apartments, a proportion of the service charge should be recorded as such.
Finansielle formidlere kan endvidere levere forskellige finansielle tjenester og forretnings­tjenester, for hvilke der kræves særskilte geby­rer eller provisioner.
Public administration, defence services and compulsory social security services are always provided as other nonmarket services and should thus be valued accordingly.
Produktion af ejendomstjenester vedrørende erhvervsbygninger opgøres som værdien af for­falden leje.
The output of real estate services of non residential buildings is measured by the value of the rentals due.
Produktion af operationel leasing (udlejning af maskiner og udstyr mv.) opgøres som den lea­singafgift, leasingtageren betaler leasing­giveren.
The output of operating leasing services (renting out machinery or equipment, etc.) is measured by the value of rental which the lessee pays to the lessor.
Denne form for leasing adskiller sig klart fra finansiel leasing, som er en metode til finansiering af anskaffelsen af faste aktiver, og hvor leasinggiveren yder et lån til leasingtage­ren.
It is clearly distinguished from financial leasing which is a method of financing the acquisition of fixed assets, i.e. by making a loan from the lessor to the lessee.
Når der er tale om finansiel leasing, består leasingafgiften (hovedsagelig) i renter og af­drag, og værdien af tjenesterne er meget lav i forhold til de samlede indbetalte leasingafgifter (se bilaget om leasing).
In the case of financial leasing rentals consist (mainly) of repayments and interest payments, and the value of services is very small compared with the total rentals paid (see Annex II 'Leasing and hire purchase of durable goods').
Der ses bort fra kapitalgevinster og ­tab ved opgørelse af produktion af forsikringstjenester. De betragtes ikke som indkomst af investering af de forsikringstekniske reserver, ej heller som forøgelser i de aktuarmæssige reserver og bo­nusreserver.
When possible, a separate local KAU should be distinguished for research and development activities (R & D).
Hvis det er muligt, udskilles en separat lokal faglig enhed for forsknings­ og udviklingsaktivi­teter (F & U).
Another common case in point is that the same type of service (e.g. higher education) is provided by, on the one hand, the government (or its intermediation) and, on the other hand, commercial in stitutes.
Er dette ikke muligt, registreres al F & U af signifikant omfang (i forhold til hoved­aktiviteten) som den lokale faglige enheds bi­aktivitet.
Then, often large differences exist be tween the prices charged and the quality of the services.
Produktionen af F & U­tjenester opgøres på føl­gende måde: a) F & U leveret af specialiserede erhvervsmæs­sige forskningslaboratorier eller institutter
The output of R & D services is measured as follows:
Det bemærkes, at forsikringstekniske reserver kan investeres i forsikringsselskabets biaktivite­ter, f.eks. udlejning af ejendomme til beboelse eller kontorer.
Education and health services exclude R & D activities; health services exclude education in health care, e.g. by academic hospitals.
I dette tilfælde er nettooverskud­det af produktionen af disse biaktiviteter ind­komst af forsikringstekniske reserver.
a) R & D by specialised commercial research laboratories or institutes is valued at the revenues from sales, contracts, commissions, fees, etc. in the usual way;
EUROPÆISKE NATIONALREGNSKABSSYSTEM eurostat sundhedsvæsen omfatter ikke uddannelse i sundhedspleje f.eks. på universitetshospitaler.
THE EUROPEAN SYSTEM OF ACCOUNTS d) the subscriptions, contributions or clues paid to nonprofit business associations;
værdiansættes som indtægter fra salg, kon trakter, provisioner, gebyrer osv. på sædvanlig måde
The production of books, recordings, films, software, tapes, disks, etc. is a two stage process and measured accordingly: e) items not treated as gross capital formation, like:
Produktion af bøger, indspilninger, film, software, bånd, plader osv. er en proces i to etaper og opgøres som sådan: b) Produktion af F & U, som anvendes inden for samme foretagende værdiansættes normalt på basis af de anslåede basispriser, der ville blive betalt for forskningen, dersom den blev udført på kontraktbasis.
(1) The output from the production of originals (an intangible fixed asset) is measured by the price paid if sold, or, if not sold, by the basic price paid for similar originals, its production costs or the discounted value of the future receipts expected from using it in production;
(1) Produktion af originalværker-et immaterielt fast aktiv - opgøres måles ud fra den pris, der betales for et tilsvarende originalværk, hvis det sælges, eller ud fra produktionsomkostningerne eller den tilbagediskonterede værdi af den forventede indkomst ved an vendelse heraf i produktionen.
(1) small tools which are inexpensive and used for relatively simple operations, such as saws, hammers, screwdrivers and other hand tools; small devices, such as pocket calculators.
c) F & U leveret af offentlige enheder, universiteter, ikkeerhvervsmæssige forskningsinstitutter osv. er sædvanligvis anden ikke-mar kedsmæssig produktion og værdiansættes derfor på grundlag af produktionsomkost ningerne.
By convention, in the ESA, all expenditure on such durables which does not exceed 500 ECU (in prices of 1995) per item (or, when bought in quantities, for the total amount bought), should be recorded as intermediate consumption;
Indtægter af salg af F & U-tjenester, ydet af andre ikkemarkedsmæssige produ center af F & U registreres som indtægter af sekundær markedsmæssig produktion.
(2) the ordinary, regular maintenance and repair of fixed assets used in production; tion;
(2) Ejeren af dette aktiv kan anvende det direkte eller producere kopier i efterfølgende perioder.
(2) The owner of this asset may use it directly orto produce copies in subsequent periods.
Hvis ejeren har givet andre produ center licens til at anvende originalen i produktionen, udgør de gebyrer, provisioner, royalties osv., han modtager for licenserne, hans produktion af tjenester.
If the owner has licensed otber producers to make use of the original in production, the fees, commissions, royalties, etc. he receives from the licenses are his output of his services.
Salg af det immaterielle aktiv er en negativ, fast investering. stering.
However, the sale of the intangible asset is negative fixed capital formation. tion.
R Private husholdninger med ansat medhjælp.
R Private households with employed persons
Produktionen af tjenester i hjemmet udført af lønnet personale, opgøres pr. konvention som efter personalets aflønning; den inkluderer også al aflønning i naturalier, som f.eks. kost og
The output of household services produced by employing paid staff is by convention valued by the compensation of employees paid; this includes any compensation in kind such as food or accommodation.
FORBRUG I PRODUKTIONEN (R2)
INTERMEDIATE CONSUMPTION (P.2)
Offentlig administration, forsvarstjenester og lovpligtig social sikring ydes altid som andre ikkemarkedsmæssige tjenester og skal værdi ansættes derefter.
(4) services of research and development, staff training, market research and similar activities, purchased from an outside agency or provided by a separate local KAU of the same institutional unit.
Forbrug i produktionen er værdien af varer og tjenester, der forbruges som input i en produk tionsproces, bortset fra faste aktiver (forbruget heraf registreres som forbrug af fast realkapital).
Intermediate consumption consists of the value of the goods and services consumed as inputs by a process of production, excluding fixed assets whose consumption is recorded as consumption of fixed capital.
Disse varer og tjenester kan enten forædles eller forbruges i produktionsprocessen.
The goods and services may be either transformed or used up by the production process.
Forbrug i produktionen omfatter følgende grænsetilfælde: a) værdien af alle varer og tjenester, der anvendes som input i hjælpeaktiviteter.
Cases in point are: a) the value of all the goods or services used as inputs into ancillary activities.
Typiske eksempler er indkøb, salg, markedsføring, regnskab, databehandling, transport, lager, vedligeholdelse, sikkerhed osv. Der skelnes ikke mellem disse varer og tjenester og dem, der forbruges i en lokal faglig enheds hoved aktivitet (eller biaktivitet)
Common examples are purchasing, sales, marketing, accounting, data processing, transport ation, storage, maintenance, security, etc. These goods and services are not distinguished from those consumed by the princi pal (or secondary) activities of a local KAU;
Et andet typisk eksempel er, at den samme type tjeneste (f.eks. højere uddannelse) leveres både af offentlig forvaltning og service (eller ved offentlig mellemkomst) og af kommercielle institutioner.
(1 ) reimbursement of employees for travel ling, separation, removal and entertainment expenses incurred in the course of their duties;
Undervisning og sundhedsvæsen samt sociale foranstaltninger omfatter ikke F & Uaktiviteter; b) værdien af varer og tjenester, der modlages fra en anden lokal faglig enhed inden for den samme institutionelle enhed (kun hvis de falder inden for definitionen i paragraf 3.69.)
(2) providing amenities at the place of work; b) the value of goods and services which are received from another local KAU of the same institutional unit (only if they comply to the general definition in paragrapb 3.69.); c) the costs of using rented fixed assets, e.g. the operational leasing of machines or cars; a more extensive list is presented in the paragraphs on compensation of em ployees (D.1).
En mere udtømmende liste findes i af snittet om aflønning af ansatte (D.1 ).
FINAL CONSUMPTION (R3, P.4)
Sidstnævnte kan tilskrives lokale faglige en heder i forhold til de indbetalte forsikringspræmier præmier j) kun forden samlede økonomi: Alle indirekte målte finansielle formidlingstjenester (FISIM) leveret af residente producenter.
Two concepts of final consumption are used: a) final consumption expenditure (R3); b) actual final consumption (R4).
(1) værktøj, der ikke er særlig kostbart, og som anvendes til relativt simple operationer, f.eks. save, hamre, skruetrækkere og andet håndværktøj; småapparater som lommeregnere.
i) nonlife insurance service charges paid by local KAUs (see also Annex III 'Insurance'): in order to record only the service charge as intermediate consumption the premiums paid should be discounted for, e.g. claims paid out and the net change in actuarial reserves.
Alle udgifter til så danne varige goder på indtil 500 ECU (i 1995 priser) pr. stk. (eller- hvis de købes i større mængder - for den totalt anskaf fede mængde) skal pr. konvention regi streres! ENS som forbrugt produktionen
The latter can be allocated to local KAUs as a proportion of the premiums paid; j) only for the total economy: all financial intermediation services indirectly measured (FISIM) provided by resident producers.
(2) almindelig, regelmæssig vedligeholdelse og reparation af faste aktiver anvendt i produktionen
In contrast, ac tual final consumption refers to its acquisition of consumption goods and services.
(3) større forbedringer, der er betydeligt mere omfattende, end hvad der kræves til blot at holde de faste aktiver i god og funktionsdygtig stand, f.eks. renovering, genopbygning, udvidelse
(3) major improvements which go considerably beyond what is required simply to keep the fixed assets in good working order, e.g. renovation, reconstruction or enlargement;
(4) software indkøbt eller udviklet for egen regning
(4) software purchased or produced on own-account.
h) udgifter, som er afholdt af arbejdsgiveren til egen eller de ansattes fordel, og som er nødvendige til afvikling af produktionen. Typiske eksempler er følgende:
Final consumption expenditure consists of ex penditure incurred by resident institutional units on goods or services that are used for the direct satisfaction of individual needs or wants or the collective needs of members ol the community.
Registreringstidspunkt og værdiansættelse af forbrug i produktionen
b) expenditure by employers treated as wages and salaries in kind (see paragraph 4.05.);
(1) refusion af ansattes udgifter til rejser, dobbelt husførelse, flytning og repræsentation i forbindelse med jobbet
(1) goods and services received as income in kind by employees; d) goods or services produced and consumed within the same accounting period and within the same local KAU (they are also not recorded as output); e) payments for government licenses and fees that are treated as taxes on production (see paragraphs 4.79. - 4.80.).
Produkter, der forbruges i produktionen skal registreres og værdiansættes på det tidspunkt, hvor de indgår i produktionsprocessen.
Time of recording and valuation of intermediate consumption
(2) etablering af faciliteter på arbejdspladsen sen
(2) goods or services produced as outputs of unincorporated enterprises owned by households that are retained for con sumption by members of the house hold.
(1) materialer til småreparationer i boligen og indretning af en art, der almindeligvis udføres af lejere såvel som ejere
(1 ) materials for small repairs to and interior decoration of dwellings of a kind typically carried out by tenants as well as owners;
(2) materialer til reparationer og vedlige­holdelse af varige forbrugsgoder inkl. køretøjer
(2) materials for repairs and maintenance to consumer durables, including ve hicles.
I praksis registrerer producentenheder normalt ikke faktisk anvendelse af varer i produktionen direkte.
In practice, producer units do not usually record the actual use of goods in production directly.
De registrerer indkøb med henblik på anvendelse som input og ændringer i mæng­den af sådanne varer på lager.
They record the purchases intended to be used as inputs and the changes in the amounts of such goods held in inventory.
Forbrug i pro­duktionen skal derfor anslås ved at trække lagerændringer fra købet (se 3.120.­3.124. for korrekt værdiansættelse af disse bevægelser).
Inter mediate consumption has therefore to be estimated by subtracting from the purchases the changes in inventories of inputs (see paragraphs 3.120. - 3.124. for the correct valuation of the latter).
e) finansielle tjenester, for hvilke der opkræves betaling straks f) forsikringstjenester på grundlag af den im­plicitte betaling for tjenesterne (se 3.63.) g) pensionskassers tjenester på grundlag af den implicitte betaling for tjenesterne (se 3.63.)
THE EUROPEAN SYSTEM OF ACCOUNTS professional societies, consumers' associations, churches and social, cultural, recreational and sports clubs; ing periods; this includes the transfer of ownership of some durables from an enter prise to a household (see transactions in existing goods, paragraph 3.148.); e) financial services directly charged; f) voluntary transfers in cash or in kind by households to charities, relief and aid or ganisations.
Udgifter til konsum (P.3) i) køb af produktion til priser, som ikke er økonomisk signifikante, f.eks. entre til mu­seer (se 3.45.).
i) the purchase of output at not economically significant prices, e.g. entrance fees for a museum (see paragraph 3.45.).
Husholdningers udgifter til konsum omfatter ikke:
Household final consumption expenditure ex cludes:
Udgifter til konsum består af udgifter, som re­sidente institutionel le enheder har til varer eller tjenester, der anvendes til direkte dækning af individuelle eller kollektive behov for samfun­dets medlemmer.
Final consumption expenditure by government includes two categories of expenditures, similar to those by NPISHs: a) social transfers in kind, like expenditures initially incurred by households but sub sequently reimbursed by social security, e.g. some medical expenses; a) The value of the goods and services produced by general government itself other than ownaccount capital formation and sales; b) items treated as intermediate consumption or gross capital formation, like : b) Purchases by general government of goods and services produced by market producers that are supplied to households - without any transformation - as social transfers in kind.