natgillin/translations-raw huggingface dataset:
tom) af 15. marts 1982 og (85/537/Euratom) af 5. december 1985 om indtil 3 mia med henblik på at bidrage til finansiering af kernekraftværker i medlemslandene og i henhold til Det august 1977. I denne afdeling regnskabsføres de finansierings­ bidrag, som ydes i henhold til tredjemands fuldmagt og for
5 December 1985 (85/537/Euratom) providing for an amount of three billion as a contribution towards financing commer-cially-rated nuclear power stations within the Community under mandate, for the account and at the risk of the European Atomic Energy Community: 2 773 167 139
+ 91 562 480 — 1 181 235 671 afgørelser (77/271/Euratom) af 29. marts 1977, (82/170/Eura­
(2) Initial amount of contracts signed under the decisions of the Council of the European Communities of 29 March 1977
Det Europæiske Økonomiske Fællesskab: — NIC — Finansprotokollerne med Middelhavsstaterne — Første og anden Yaoundekonvention — Første, anden og tredje Lomekonvention
European Atomic Energy Community European Economic Community: — New Community Instrument — Financial protocols with the Mediterranean countries — First and Second Yaoundé Conventions — First, Second and Third Lomé Conventions
For medlemsstaterne
Under mandate from Member States
Ikke udbetalt Lån fra NIC Lån i Tyrkiet, anden tillægsprotokol Lån og risikovillig kapital i Middelhavslandene
On loans to Turkey under the Second Supplementary Protocol . On loans and risk capital operations in the Mediterranean coun­tries
I alt Total
Grand total
(3) Oprindelig bevilling ifølge de aftaler, der er undertegnet inden for rammerne af dels Rådet for De Europæiske Fælles­
(3) Initial amount of contracts signed under Council Decisions 78/870/EEC of 16 October 1978 (New Community Instrument),
Europæiske Økonomiske Fællesskabs fuldmagt og for dets regning og risiko:
(6) Initial amount of contracts signed for financing projects in the Associated African States, Madagascar and Mauritius, and the Overseas Countries, Territories and Departments (AASMM—OCTD) under mandate, for the account and at the risk of the European Economic Community:
— Lån på særlige vilkår
— loans on special conditions
— Bidrag til tilvejebringelse af risikovillig kapital
— contributions to the for­mation of risk capital
[') Oprindelig bevilling ifølge de undertegnede aftaler om finansiering af projekter i Tyrkiet i henhold til medlemsstater­nes fuldmagt og for deres regning og risiko: 417 215 000
(A) Initial amount of contracts signed for financing projects in Turkey under mandate, for the account and at the risk of
(7) Oprindelig bevilling ¡følge de undertegnede aftaler om finansiering af projekter i AVS-landene og OLT i henhold til
(7) Initial amount of contracts signed for financing projects in the African, Caribbean and Pacific States and the Overseas
Det Europæiske Økonomiske Fællesskabs fuldmagt og for dets regning og risiko:
Countries and Territories (ACP-OCT) under mandate, for the account and at the risk of the European Economic Com­munity:
— Betingede eller ordnede lån
— conditional and subordi­nated loans
(5) Oprindelig bevilling ¡følge de undertegnede aftaler om finansiering af projekter i Maghreb- og Machraklandene samt
(5) Initial amount of contracts signed for financing projects in the Maghreb and Mashreq countries, Malta, Cyprus, Turkey
+ 1 251 955 i Malta, Cypern, Tyrkiet og Grækenland (10 mio bevilget inden dets tiltrædelse af Fællesskabet den 1. januar 1981) i henhold til Det Europæiske Økonomiske Fællesskabs fuldmagt og for dets regning og risiko: 342 709 000
+ 1 251 955 and Greece (10 million lent prior to accession to EEC on 1 January 1981) under mandate, for the account and at the risk of the European Economic Community : 342 709 000
DRIFTSREGNSKAB FOR REGNSKABSÅRET 1990
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 1990
I ecuer — se bemærkningerne til regnskabet i bilag E
In ecus — see notes to the financial statements, Annex E
Rente og provision på udlån
Interest and commission on loans
Andre indtægter (bem. Κ)
Financial and other income (Note K)
Administrationsomkostninger (bem. J)
Administrative expenses and charges (Note J)
Rente og omkostninger på optagne lån
Interest and charges on borrowings
Afskrivninger på emissionsomkostninger og på overkurs ved tilbagebetaling
Amortisation of issuing charges and redemption premiums
— på bygninger
— of buildings
Nettoværdiforøgelse/nettoværdiforringelse ifølge opgørel­sen af de af Bankens aktiver, der ikke reguleres i henhold til vedtægternes artikel 7 (bem. A, 1.)
Net increase/decrease arising from the revaluation of net Bank assets not subject to adjustment under Article 7 of the Statute (Note A § 1 )
Udvikling i Bankens finansielle stilling i regnskabsåret 1990
Statement of changes in financial position as at 31 December 1990
Afskrivninger på emissionsomkostninger og på overkurs ved til­bagebetaling
Source of funds Balance of profit and loss account Items not involving movement of funds: Depreciation of buildings, net purchases of furniture and equipment Amortisation of issuing charges and redemption premiums . .
Forøgelse af posten skyldig rente og provision samt forud mod­taget rente
Increase in accrued interest and commission payable and interest received in advance Increase in accrued interest and commission receivable
Forøgelse af posterne diverse kreditorer, andre passiver, perso­nalets pensionsfond og nettorentegodtgørelser
Increase in sundry creditors, miscellaneous liabilities, staff pen­sion fund and net interest subsidies
Den 31. december 1990 I ecuer — se bemærkningerne til regnskabet i bilag E
ANNEX A — Statement of subscriptions to the capital of the Bank at 31 December 1990 In ecus — see notes to the financial statements, Annex E
Indkaldt kapital
Subscribed
Indbetalt den 31. december 1990
Paid in at 31 December 1990
Ikke indkaldt kapital (2)
Member States capital (')
I') Med virkning fra den 1. ¡anuar 1986 forhøjedes Bankens tegnede kapital fra 14 400 000 000 til 28 800 000 000.
(') As from 1 January 1986, the subscribed capital was increased from 14 400 000 000 ecus to 28 800 000 000 ecus.
Denne fordobling skyldes dels en forhøjelse af de ti hidtidige medlemsstaters kapitalbidrag, herunder nivelleringen af Italiens andel af den tegnede kapital, så den svarer til Tysklands, Frankrigs og Det Forenede Konge­riges (styrelsesrådets beslutning af 11. juni 1985), dels de to nye medlemsstater, Spaniens og Portugals kapitalbidrag (artikel 2 i protokol nr. 1 til tiltrædelsesakten af 12. ¡uni 1985).
This doubling of the capital incorporates the increased contributions of the Ten, the alignment of Italy's share of the subscribed capital with the shares of Germany, France and the United Kingdom (Decision of the Board of Governors of 11 June 1985) and the contributions of the two new Member States, Spain and Portugal (Article 2 of Protocol No 1 to the Act of Accession signed on 12 June 1985).
De 493312 500, der resterer at indbetale, udgør medlemsstaternes andele af den kapitalforhøjelse, der besluttedes den 11. ¡uni 1985; disse andele skal indbetales i seks rater på 82218750 den 30. april og den 31. oktober 1991-1993. (:) Bestyrelsen kan kræve denne kapital indbetalt, i det omfang denne indbetaling er nødvendig for at opfylde Bankens forpligtelser over for dens långivere.
The amount to be paid in of 493 312 500 ecus comprises the six instalments of 82 218 750 ecus to be paid ¡n by the Member States on 30 April and 31 October of the years 1991—1993 in respect of their share ¡n the capital increase decided on 11 June 1985.
Med virkning fra den 1. ¡anuar 1991 forhøjedes Bankens tegnede kapital fra 28 800 000 000 til 57 600 000 000.
) Could be called by decision of the Board of Directors to such extent as may be required to meet the Bank's obligations towards lenders in respect of borrowings.
Denne fordobling skyldes dels en overførsel af 1 225 000 000 fra den supplerende reserve til den tegnede og indbetalte kapital, dels en forhøjelse af den af medlemsstaterne tegnede kapital på 27 575 000 000 (styrelsesrådets beslutning af 11. juni 1990).
N.B.: As from ï January 1991, the subscribed capital has been doubled from 28 800 000 000 ecus to 57 600 000 000 ecus as a result of the transformation of 1 225 000 000 ecus into subscribed and paid-in capital by way of a transfer from the Additional Reserves and the increase of 27 575 000 000 ecus in Member States' subscriptions (Deci­sion of the Board of Governors of 11 June 1990).
Jf. oversigten over Bankens kapital den 1. ¡anuar 1991 nederst s. 79.
(For "Statement of subscriptions to the capital of the Bank at 1 January 1991", see page 79).
Den 31. december 1990 I ecuer — se bemærkningerne til regnskabet i bilag E
ANNEX Β — Analysis of loans outstanding at 31 December 1990 In ecus '— see notes to the financial statements, Annex E
Ikke udbetalt
% of total outstanding
2 Lån til projekter uden for Fællesskabet
Loans for projects outside the Community: countries
2.2 De østeuropæiske Ungarn Polen
2.2 Eastern European countries: Hungary Poland
(') Lån i henhold til vedtægternes artikel 18, stk. 1, andet afsnit, til projekter af interesse for Fællesskabet, der gennemføres uden for medlemsstaternes område, betragtes som lån i Fællesskabet.
(*) Loans authorised under the second paragraph of Article 18 (1) of the Statute for projects located outside the territory of Member States but offering benefits for the Community are considered as related to loans within the Community.
(') Valutaer, hvori de løbende udlån skal tilbagebetales:
('j Currencies in which loans are repayable
Beløb
Second
Lån i henhold til den anden Yaounde­konvention
Loans granted under the Yaoundé Convention
Lån til eller garanteret af signatarsta­terne
Loans granted to, or guaranteed by, AASMM States which were signatories to the Convention
Andre valutaer Udbetalt på løbende lån
Disbursed portion of loans Add: undisbursed portion of loans:
Lån med fast rentefod og fast valutarisk sammensætning, der fremgår af finansieringsaftalerne
— fixed rate of interest and standard currency mix, as specified in finance contract
Lån i henhold til den første Lomekon­vention Lån til eller garanteret af signatarsta­terne Lån mod anden sikkerhed
Loans granted under the First Lomé Convention
Lån, hvis rentefod er fast og fremgår af finansieringsaftalerne, hvorimod Banken kan vælge udbetalingsvalutaerne ....
— fixed rate of interest, as specified in finance contract, with the Bank selecting the currency mix
Lån med variabel rente
— variable rate under the
Lån i henhold til den anden Lomekon­vention Lån til eller garanteret af signatarsta­terne
Loans granted Lomé Convention
Lån mod anden sikkerhed Lån i mine- og energisektoren (artikel 59)
Loans granted for mining and energy development projects (Article 59) . . .
Terminer for tilbagebetaling af løbende udlån i tusinde ecuer
Scheduled repayments on loans outstanding ('000 ecus)
Lån til eller garanteret af medlemssta­terne
Loans granted to, or guaranteed by Member States
Lån til eller garanteret af offentlige insti­tutioner i medlemslandene
(a) Certain loans are covered by several types of guarantee or security,
8 134 734 657 fa) Nogle lån er dækket af flere former for garanti eller sikkerhed. (b) Lån i henhold til vedtægternes artikel 18, stk. 1, andet afsnit, til projekter af interesse for Fællesskabet, der gennemføres uden for medlemsstaternes område, betragtes som lån i Fællesskabet.
(b) Loans authorised under the second paragraph of Anide 18 (1) of the Statute for projects located outside the territory of Member States but offering benefits for the Community are considered as related to loans within the Community. munity.
(c) EØF's samlede garanti udgjorde den 31. december 1990 i alt 2 953656 204 mod 2556 656 785 den 31. december 1989.
(c) The blanket guarantee provided by the EEC amounted to 2 953 656 204 ecus at 31 December 1990 compared to 2 556 656 785 ecus at 31 December 1989.
Denne garanti, der dækker enhver risiko i forbindelse med deis de finansielle forpligtelser i Middelhavslandene, dels de finansielle forpligtelser i Grækenland, Spanien og Portugal i medfør af lån ydet inden deres tiltrædelse af Fællesskabet, udgjorde den 31. december 1990jalt815677 973.
This guarantee is provided to cover any risk attaching to financial commitments in the Mediterranean countries as well as in Greece, Spain and Portugal arising from loans granted prior to these countries' accession to the EEC, totalling 815677 973 ecus at 31 December 1990.
Lån mod pant i fast ejendom
Loans granted to, or guaranteed by public institutions in the Community .
(d) EØF's garanti omfattede den 31. december 1990 en lonesum på 13 865 933. fe] Lånene /'henhold til den anden Yaoundekonvention er garanteret af Bankens seks oprindelige medlemsstater. garanti, der dækker enhver risiko t forbindelse
(e) Loans granted under the Second Yaoundé Convention guarantee of the six founder Member States of the EIB.
Lån garanteret af privatretlige selskaber (banker undtaget)
Loans secured by fixed charge on real estate Loans guaranteed by non-bank com­panies in the private sector
Medlemsstaternes med de to finansielle forpligtelser i medfør af Lomékonventionerne, udgør henholdsvis
(f) Guarantees provided by Member States to cover any risk attaching to financial commitments entered into under the Lomé Conventions amount to: — First Convention: 99 638 400 ecus — Second Convention: 352 516 418 ecus — Third Convention: 528 842 000 ecus.
Lån mod pant i andre formuegenstande og mod anden sikkerhed
Loans secured by fixed charge on assets other than real estate, or other security .
(3) Oprindelig lånebevilling beregnet på grundlag af de omregningskurser, der anvendtes på tidspunktet ror låneaftalernes undertegnelse:
(3) Original amount of loans cal­culated on the basis of the parities applied on the date of signature
Garantier: For lån ydet af tredjemand For tredjemands andele i Bankens udlån
Less: in respect of loans granted by third parties
Tilbagebetalinger til Ban­ken
Total amount of loans and guarantees outstanding
Resthovedstol den 31. december 1990
Unamortised principal at 31. 12.1990
Mellem- og langfristede lån regnskabsåret
Medium and longterm borrowings
Resthovedstol
Exchange adjustments
Beløb (')
Amount (')
Forfaldstid
Due dates
(') Følgende tabel viser de samlede tilbagebetalinger DO de mellem-og langfristede lån (i tusinde ecuer):
(') The following table shows in '000 ecus the total capital sums required for redemption of medium and longterm borrowings over the following periods: at 31.12.1990 3 286 603 at 31.12.1989 3 055187 3 203 753
(3) I 1990 ombytledes visse lån i USD og CAD med fast forrentede lån i GBP og CHF, igesom visse lån i ITL, USD og JPY ombyttedes med variabelt og fast forrentede lån i samme valutaer.
) During 1990, certain USD and CAD borrowings were swapped for fixedrate GBP and CHF borrowings; other ITL, USD and JPY borrowings were swapped for floating and fixedrate borrowings in the same currencies.
I ecuer— se bemærkningerne til regnskabet i bilag E
In ecus — see notes to the financial statements, Annex E
Gæld til:
Payable to:
I henhold til vedtægternes artikel 7 medfører anvendelsen af de omregningskurser, som er anført i bem. A i bilag E, en regu­lering af de beløb, der er indbetalt af medlemsstaterne i deres nationale valutaer som bidrag til Bankens kapital.
In accordance with Article 7 of the Statute, application of the conversion rates given in Note A of Annex E entails adjusting the amounts paid by Member States in their national currency as contributions to the Bank's capital.
Bankens tilgodehavende eller gæld i forbindelse med denne regulering er:
The corresponding amounts receivable from or payable to Member States are as follows:
Tilgodehavende hos: Spanien Grækenland Irland
Receivable from: Spain Greece Ireland
Udligning af Bankens tilgodehavende eller gæld vil i overens­stemmelse med styrelsesrådets beslutning af 30. december 1977 finde sted hver den 31. oktober, i det omfang forskellen mellem den regnskabsmæssige omregningskurs og den omreg­ningskurs, der anvendes ved beregningen af reguleringen, overstiger 1,5%.
In accordance with the Decision of the Board of Governors of 30 December 1977, where the accounting conversion rate of a currency fluctuates upwards or downwards by more than 1.5 % amounts receivable from or payable to Member States will be settled on 31 October of each year.
Er forskellen under 1,5% op eller ned, genind­sættes beløbene på uforrentede reguleringskonti.
Where the conversion rate fluctuates within the above margin of 1.5 % in either direction, the resulting amounts will remain in non-interest-bearing adjustment accounts.
A. Sammendrag af de væsentligste regnskabsprincipper
Note A — Significant accounting policies
D-mark (DEM) Franske franc (FRF) Pund sterling (GBP) Italienske lire (ITL) Spanske pesetas (ESP) Belgiske franc (BEF) Nederlandske gylden (NLG) Danske kroner (DKK) Græske drakmer (GRD) Portugisiske escudos (PTE) Irske pund (IEP) Luxembourgske franc (LUF) Amerikanske dollar (USD) Schweizerfranc (CHF) Libanesiske pund (LBP) Japanske yen (JPY) Østrigske schilling (ATS) Canadiske dollar (CAD) CFA-franc (XAF)
Deutsche Mark French francs Pounds sterling Italian lire Spanish pesetas Belgian francs Dutch guilders Danish kroner Drachmas Portuguese escudos Irish pounds Luxembourg francs United States dollars Swiss francs Lebanese pounds Japanese yen Austrian Schillinge Canadian dollars CFA francs
Kurserne for omregning mellem medlemsstaternes valutaer og ecuer beregnes på grundlag af markedskurserne og offentlig­gøres daglig i EFT.
The conversion rates between Member States' currencies and the ecu, which are determined on the basis of market rates, are published daily in the Official Journal of the European Com­munities.
Banken benytter endvidere disse omregningskurser til bereg­ning af kurserne for de øvrige valutaer, den anvender.
The Bank applies these rates in calculating the rates applicable to other currencies used for its operations.
Bankens aktiver og passiver omregnes til ecuer.
The Bank conducts its operations in the currencies of its Mem­ber States, in ecus and in non-Community currencies.
Undtaget herfra er de af Bankens aktiver, der sva­rer til medlemsstaternes respektive bidrag til Bankens indbe­talte kapital i nationale valutaer, idet disse bidrag i henhold til vedtægternes artikel 7 skal reguleres periodisk (¡f. bilag D).
Excluded from such calculations are the assets representing the portion of capital paid in by the Member States in their national currency which is adjusted periodically in accordance with Article 7 of the Bank's Statute (see Annex D).
Skatkammerbeviser, notes og obligationer er optaget til den laveste af købsværdien, den pålydende værdi og kursværdien.
Investments: Treasury bonds, notes and bonds are normally included at cost, or at the lower of nominal or market value where these are less than the original cost.
Dens midler består af kapitalen, låntagningen og de samlede nettoindtægter i disse forskellige valutaer.
Its resources are derived from its capital, borrowings and accu­mulated earnings in various currencies and are held, invested or lent in the same currencies.
Midlerne holdes likvide, investeres eller udlånes i de valutaer, hvori de forelig­ger.
Borrowed funds are sometimes converted into other currencies and at the same time forward exchange contracts are entered into in order to recover the amounts concerned in the original currency.
Banken omveksler dog undertiden låneprovenuer til andre valutaer, men indgår da samtidig valutaterminsforretninger med henblik på gentilvejebringelse af de pågældende beløb i den oprindelige valuta.
The following conversion rates were used for drawing up the balance sheets at 31 December 1990 and 31 December 1989:
Ved udarbejdelsen af Bankens årsregnskab den 31. december 1990 og 1989 anvendtes følgende omregningskurser:
Loans: Loans are included in the assets of the Bank at their net disbursed amounts.
Bankens faste ejendom er optaget til købsværdien minus en første værdiforringelse af bygningen på Kirchberg og de sam­lede afskrivninger.
Land and buildings: Land and buildings are stated at cost less both initial write-down of the Kirchberg headquarters and accumulated depreciation.
Den anslåede værdi af bygningerne på Kirchberg og i Lissabon er genstand for en lineær afskrivning over henholdsvis 30 og 25 år.
Depreciation is calculated to write off the value of the Bank's Luxembourg-Kirchberg headquar­ters and its office in Lisbon on the straight-line basis over 30 years and 25 years respectively.
Inventar og materialer afskrives det år, hvor de erhverves.
Office furniture and equip­ment are written off in the year of acquisition.
Emissionsomkostninger og overkurs ved tilbagebetaling afskri­ves over hele lånets løbetid på grundlag af resthovedstolen.
The pension fund balance of 135 534 572 at 31 December 1990 (118 080 850 at 31 December 1989) represents the actuarial valuation of the accumulated benefits under the scheme, in accordance with the Pension Scheme Regulations, increased by the contributions of the Bank and its employees plus the remuneration of the fund less withdrawals since the actuarial valuation.
Den saldo på 135 534 572, der figurerer på statusopgørelsen den 31. december 1990 (118 080 850 den 31. december 1989), er resultatet af den i reglementet for pensionsfonden fore­skrevne aktuarielle beregning af pensionsrettighederne, juste­ret med de siden da tilkomne arbejdsgiver- og arbejdstagerbidrag samt renter på den ene side og med de hævede beløb på den anden side.
Issuing charges and redemption premiums: Issuing charges and redemption premiums are amortised over the lives of the borrowings based on the principal amounts outstanding.
Bankens udgifter i forbindelse med personalets pensionsord­ning, herunder dens renteudgifter, beløb sig for regnskabsåret 1990 til 17 515 802 mod 14 416 788 i 1989.
The cost of the staff pension scheme, including interest credited by the Bank, for the year ended 31 December 1990 was 17 515 802 compared with 14 416 788 for the financial year 1989.
Disse rentegodt­gørelser optages på driftsregnskabet på forfaldsdatoerne for de rentebeløb, hvortil de er knyttet.
These subsidies are credited to the profit and loss account as and when the interest for which they are granted becomes payable.
Det Europæiske Økonomiske Fællesskabs konti for:
European Economic munity accounts:
De forretninger, der afvik­les inden for rammerne af Den Særlige Afdeling, og beløb at erlægge i forbin­delse hermed
for Special Section opera­tions and related unsettled sundry amounts ....
B. Investeringer
34 231890 other creditors
G. Andre aktiver og passiver ver
Note G — Miscellaneous balance sheet accounts
Højst 3 måneder
The breakdown according to maturity is as foil not exceeding 3 months
Mere end 3 måneder og højst 6 måneder ....
over 3 months but exceeding 6 months .
Posten fast ejendom på statusopgørelsen, 34 527 199, omfat­ter:
The item "Land and Buildings" on the balance sheet, i. e. 34 527 199, is broken down as follows:
— Nettoværdien af bygningen i Lissabon .
— Net value of the office in Lisbon
b) Posten forud modtagne rentegodtgørelser for tredjemands regning omfatter de rentegodtgørelser, som Banken har mod­taget i forbindelse med lån af Fællesskabets midler inden for rammerne af Rådet for De Europæiske Fællesskabers afgørel­ser (78/870ÆØF) af 16. oktober 1978 (NIC), (82/169/EØF) af
b) "Interest subsidies received in advance for the account of third parties" relate to amounts received in respect of interest subsidies for loans granted from EEC resources under the Council of the European Communities' Decisions (78/870) of 16 October 1978 (New Community Instrument), (82/169) of 15 March 1982 and (83/200) of 19 April 1983 and Regulation (EEC) No 1736/79 of 3 August 1979 as amended by Regulation (EEC) No 2790/82 of 18 October 1982.
Posten andre udgifter omfatter:
Financial charges comprise: c) Part of the amounts received through EMS arrangements has been made available as a longterm advance.
15. marts 1982 og (83/200/EØF) af 19. april 1983 samt i hen­hold til Rådets forordning (EØF) nr. 1736/79 af 3. august 1979, ændret ved Rådets forordning (EØF) nr. 2790/82 af 18. oktober 1982.
The corres­ponding contra account is entered on the assets side as "Recei­vable in respect of EMS interest subsidies paid in advance".