natgillin/translations-raw huggingface dataset:
Write-offs/write-downs
Odpisi/delni odpisi
In allocating adjustments to the corresponding maturity band and counterparty sector, NCBs take into account the accounting rules regarding bad loans (e.g. the allocation of bad loans to a certain maturity band) and the relative credit risk of each sector.
Pri uvrščanju popravkov v ustrezen razred zapadlosti in sektor nasprotne stranke NCB upoštevajo računovodska pravila glede slabih posojil (npr. uvrstitev slabega posojila v določen razred zapadlosti) in relativno kreditno tveganje v vsakem sektorju.
Where there is insufficient information to allocate the adjustment, it may be broken down into Regulation ECB/2001/13 categories on a pro rata basis determined by the size of the stock positions.
Kadar za uvrstitev popravka ni na voljo dovolj informacij, se ta lahko razčleni po kategorijah iz Uredbe ECB/2001/13 sorazmerno z velikostjo postavk stanj.
Cells marked as ‘minimum’ in Regulation ECB/2001/13 are reported to the ECB, even if they are not directly compiled because the NCB collects more detailed information on write-offs/write-downs.
Polja, označena z „minimum“ v Uredbi ECB/2001/13, se poročajo ECB, četudi niso neposredno pripravljena, ker NCB zbira bolj podrobne informacije o odpisih/delnih odpisih.
In such a case, the minimum cells are calculated as the sum of the components.
V takem primeru se polja, označena z „minimum“, izračunajo kot vsota sestavnih delov.
Price revaluation of securities
Cenovno prevrednotenje vrednostnih papirjev
Price revaluations affect only a limited range of balance sheet items: on the liabilities side, the item ‘debt securities issued’ and, on the assets side, ‘securities other than shares’ and ‘shares and other equity’ and their counterparts which are mainly ‘capital and reserves’ and ‘remaining liabilities’.
Cenovna prevrednotenja vplivajo samo na določene postavke bilance stanja: na strani obveznosti na postavko „izdani dolžniški vrednostni papirji“ in na strani sredstev na postavki „vrednostni papirji razen delnic“ in „delnice in drug lastniški kapital“ ter na njihove protipostavke, ki so večinoma „kapital in rezerve“ ter „preostale obveznosti“.
Deposits and loans have fixed nominal values and are therefore not subject to price changes.
Vloge in posojila imajo fiksne nominalne vrednosti, zato zanje cenovne spremembe ne veljajo.
On the liabilities side of the balance sheet, revaluations may also be reported for debt securities issued.
Na strani obveznosti bilance stanja se lahko prevrednotenja poročajo tudi za izdane dolžniške vrednostne papirje.
However, no change in MFI reporting obligations is introduced in this respect, as price revaluation of debt securities issued remains outside the ‘minimum requirements’ set out in Regulation ECB/2001/13.
Vendar v tej zvezi ni uvedena nobena sprememba glede obveznosti poročanja MFI, ker cenovno prevrednotenje izdanih dolžniških vrednostnih papirjev ostaja zunaj „minimalnih zahtev“, določenih v Uredbi ECB/2001/13.
On the assets side of the balance sheet, holdings of securities may be recorded using market price, purchase price, the lower of market or purchase price or redemption value in accordance with standard accounting practice.
Na strani sredstev bilance stanja se lahko imetja vrednostnih papirjev beležijo po tržni ceni, po nakupni ceni, po nižji izmed tržne ali nakupne cene ali po odkupni vrednosti v skladu s standardno računovodsko prakso.
The content of the adjustment depends on the valuation method applied.
Vsebina popravka je odvisna od uporabljene metode vrednotenja.
If no other information is available, it can be assumed that the revaluations corresponding to ‘securities over two years’ is equal to the total amount of revaluation adjustment in respect of holdings of securities other than shares issued for each sector.
Če ni na voljo nobenih drugih informacij, se lahko predpostavlja, da so prevrednotenja, ki se nanašajo na „vrednostne papirje nad dvema letoma“, enaka skupnemu znesku prevrednotovalnega popravka v zvezi z imetji vrednostnih papirjev razen delnic, izdanih za vsak sektor.
The Regulation allows flexibility in terms of the type of data needed to calculate the price revaluation of securities and the form in which these data are collected and compiled.
Uredba omogoča fleksibilnost glede vrste podatkov, ki so potrebni za izračun cenovnega prevrednotenja vrednostnih papirjev, in glede oblike, v kateri se ti podatki zbirajo in pripravljajo.
The decision on the method is left to the NCBs, based on the following options:
Odločitev o metodi je prepuščena NCB, skladno z naslednjimi možnostmi:
MFIs to report adjustments: MFIs report the adjustments applicable to each item, reflecting the valuation changes due to change in prices.
MFI poročajo popravke: MFI poročajo popravke za vsako postavko, ki odražajo spremembe v vrednotenju zaradi spremembe cen.
NCBs that choose this method aggregate the adjustments reported by MFIs for the submission of data to the ECB,
NCB, ki izberejo to metodo, agregirajo popravke, ki jih poročajo MFI, za posredovanje podatkov ECB.
MFIs to report flows: MFIs accumulate flows during the month and transmit the value of purchase and sale of securities to the NCB.
MFI poročajo tokove: MFI združijo tokove v mesecu in NCB poročajo vrednost nakupov in prodaj vrednostnih papirjev.
The compilation and submission to the NCB of net flows is acceptable.
Priprava in posredovanje neto tokov NCB je sprejemljiva.
NCBs that receive transactions data have to calculate the ‘revaluation adjustment’ as a residual from the difference between the stocks and the transactions and other adjustments, and submit the revaluation adjustment to the ECB in accordance with this Guideline,
NCB, ki prejmejo podatke o transakcijah, morajo izračunati „prevrednotovalni popravek“ kot preostanek razlike med stanji in transakcijami ter druge popravke in posredovati prevrednotovalni popravek ECB v skladu s to smernico,
security-by-security reporting: MFIs report to NCBs all relevant information on holdings of securities, such as the nominal (i.e face) value, accounting (i.e book) value, market value, sales and purchases, on a security-by-security basis.
poročanje po posameznih vrednostnih papirjih: MFI poročajo NCB vse relevantne informacije o imetjih vrednostnih papirjev, kot so nominalna (tj. imenska) vrednost, računovodska (tj. knjigovodska) vrednost, tržna vrednost, nakupi in prodaje, na podlagi posameznih vrednostnih papirjev.
This information permits NCBs to obtain accurate information on the ‘revaluation adjustment’ to be submitted to the ECB.
Te informacije omogočajo NCB, da pridobijo točne informacije o „prevrednotovalnem popravku“, ki ga je treba posredovati ECB.
This method is intended to accommodate NCBs that already follow such an approach in collecting data at a local level.
Ta metoda je namenjena tistim NCB, ki tak pristop že uporabljajo pri zbiranju podatkov na lokalni ravni.
In principle, NCBs are restricted to the above methods.
NCB so načeloma omejene na zgoraj navedene metode.
However, other methods can also be used if they are shown to be capable of delivering data of comparable quality.
Vendar lahko uporabijo tudi druge metode, če izkažejo zmožnost dostave podatkov primerljive kakovosti.
Section 3: Monthly flow adjustments — special adaptations
Oddelek 3: Mesečni popravki tokov – posebne prilagoditve
ECB/NCB balance sheet statistics
Statistika bilanc stanja ECB/NCB
In accordance with the bridging exercise, the requirement for balance sheet data has been slightly modified to reflect the activities of the ECB/NCBs.
V skladu s premostitvenim postopkom je bila zahteva za podatke bilance stanja nekoliko spremenjena, tako da odraža dejavnosti ECB/NCB.
Certain items have been removed, i.e. no data are required on the breakdown of repos or deposits with periods of notice.
Nekatere postavke so bile odstranjene, tj. podatki o razčlenitvi repo poslov ali vlog na odpoklic z odpovednim rokom se ne zahtevajo.
Other items have been added, i.e. on the liabilities side, ‘counterpart of SDRs’ and on the assets side, ‘gold and gold receivables’ and ‘receivables from drawing rights, SDRs, other’, as stocks for these items are also required in this Guideline.
Druge postavke so bile dodane, tj. na strani obveznosti „protipostavka SDR“ in na strani sredstev „zlato in terjatve v zlatu“ in „terjatve iz pravic črpanja, SDR in druge“, ker se stanja za te postavke zahtevajo tudi v tej smernici.
The ECB/NCBs submit adjustment data for each of these items.
ECB/NCB pošljejo podatke o popravkih za vsako od teh postavk.
The ECB/NCBs submit adjustments to the ECB according to the procedures outlined in this Guideline.
ECB/NCB pošljejo ECB popravke v skladu s postopki, opisanimi v tej smernici.
However, some modifications can be identified:
Vendar so mogoče nekatere spremembe:
reclassifications and other adjustments: the adjustments to ‘changes in statistical coverage’ are not relevant.
prerazvrstitve in drugi popravki: popravki za „spremembe v statističnem zajetju“ se ne uporabljajo.
However, the ECB/NCBs may have positions subject to reclassifications and revisions, in which case adjustments are provided,
Vendar pa lahko imajo ECB/NCB pozicije, ki so predmet prerazvrstitev in popravkov, in v tem primeru se popravki poročajo,
adjustments to exchange rate changes: in accordance with Regulation ECB/2001/13, Annex I, Part 2, Table 4, currency-by-currency data are provided from end-December 1998.
popravki zaradi tečajnih sprememb: v skladu z Uredbo ECB/2001/13, Priloga 1, del 2, tabela 4, se podatki po posameznih valutah poročajo od konca decembra 1998.
For the purposes of calculating the exchange rate adjustment, back and historic data may be sent.
Za namene izračuna popravka zaradi deviznega tečaja se lahko pošljejo pretekli in zgodovinski podatki.
In the ECB’s case, the exchange rate adjustment is not estimated using the standard procedure; instead, it is reported directly from the accounting data,
V primeru ECB se popravek zaradi deviznega tečaja ne oceni z uporabo standardnega postopka; namesto tega se poroča neposredno iz računovodskih podatkov,
revaluation adjustments: in accordance with the agreed procedure, the ECB/NCBs provide data on the size of this revaluation.
prevrednotovalni popravki: v skladu z dogovorjenim postopkom ECB/NCB zagotovijo podatke o velikosti tega prevrednotenja.
The ECB’s/NCBs’ balance sheet is presented on a monthly basis at market value for statistical purposes.
Za statistične namene se bilance stanja ECB/NCB pripravijo mesečno z uporabo tržne vrednosti.
As a consequence, revaluation adjustments are reported every month.
Posledično se prevrednotovalni popravki poročajo vsak mesec.
A threshold of EUR 5 million is set for the NCBs’ ‘reclassification and other adjustments’ data. This threshold is needed because NCB balance sheets are reported separately and may be published separately (within the consolidated balance sheet of the European System of Central Banks).
Za podatke NCB o „prerazvrstitvah in drugih popravkih“ je določena mejna vrednost 5 milijonov EUR. Ta mejna vrednost je potrebna, ker se bilance stanja NCB poročajo ločeno in se lahko objavijo ločeno (znotraj konsolidirane bilance stanja Evropskega sistema centralnih bank).
Money market funds
Skladi denarnega trga
The NCBs provide adjustments in respect of ‘reclassifications and other adjustments’ and ‘revaluation adjustments’ in accordance with the reporting scheme for money market funds (MMFs).
NCB zagotovijo popravke v zvezi s „prerazvrstitvami in drugimi popravki“ ter „prevrednotovalnimi popravki“ v skladu s shemo poročanja za sklade denarnega trga (SDT).
In certain circumstances these procedures may need to be adapted.
V nekaterih okoliščinah je te postopke treba prilagoditi.
Nevertheless, Article 4.6 of Regulation ECB/2001/13 provides NCBs with the possibility of granting a derogation to some or all MMFs in respect of reporting ‘revaluation adjustments’.
Kljub temu člen 4.6 Uredbe ECB/2001/13 zagotavlja NCB možnost, da nekaterim ali vsem SDT odobrijo odstopanja glede poročanja „prevrednotovalnih popravkov“.
The following rules apply unless a derogation is granted:
Uporabljajo se naslednja pravila, razen če je odobreno odstopanje:
the assets side of the MMFs balance sheet does not require any special treatment as it is already fully covered by this Guideline;
stran sredstev bilance stanja SDT ne zahteva nobene posebne obravnave, ker je že v celoti zajeta s to smernico;
the liabilities side consists almost entirely of the item ‘money market fund shares/units’.
stran obveznosti je skoraj v celoti sestavljena iz postavke „delnice/enote skladov denarnega trga“.
MMFs are institutional units in their own right and, hence, cannot be considered as transparent.
SDT so samostojne institucionalne enote in jih tako ni mogoče šteti za pregledne.
As a consequence, the treatment of the assets side of the MMFs balance sheet has no direct implications for the treatment of the liabilities side.
Posledično obravnava strani sredstev bilanc stanja SDT nima neposrednih posledic za obravnavo strani obveznosti.
Furthermore, the treatment is similar to that given to similar instruments on the liabilities side;
Nadalje je obravnava podobna obravnavi podobnih instrumentov na strani obveznosti;
MMFs are included in the list of MFIs because MMF shares/units are close substitutes for deposits.
SDT so vključeni na seznam MFI, ker so delnice/enote SDT bližnji substituti za vloge.
Therefore, MMF shares/units receive the same treatment as deposits.
Zato se delnice/enote SDT obravnavajo enako kot vloge.
Financial transactions in deposits comprise flows into/out of deposit accounts due to customer credits/debits and the receipt of interest.
Finančne transakcije z vlogami obsegajo prilive na depozitne račune in odlive s teh računov zaradi odobritev/obremenitev računov strank in pripisa obresti.
As deposits have a fixed nominal value, there are no holding gains and losses.
Ker imajo vloge fiksno nominalno vrednost, ni dobičkov in izgub.
Hence, all changes in stocks between two periods represent, with the exception of ‘reclassifications and other adjustments’, financial transactions;
Zato vse spremembe v stanjih med dvema obdobjema, z izjemo „prerazvrstitev in drugih popravkov“, predstavljajo finančne transakcije;
as far as MMF shares/units are concerned, customer credits/debits to/from deposits have their equivalent in the purchase/sale of shares/units; the receipt of interest on deposits has its equivalent in changes in the value of shares/units.
pri delnicah/enotah SDT so odobritve/obremenitve računov strank iz naslova vlog enakovredne nakupu/prodaji delnic/enot; pripis obresti na vloge je enakovreden spremembam v vrednosti delnic/enot.
As changes in the value of MMF shares/units usually occur daily, this instrument is similar to deposits where interest is received daily.
Ker spremembe v vrednosti delnic/enot SDT nastajajo dnevno, je ta instrument podoben vlogam, pri katerih se dnevno pripišejo obresti.
This is explained by the ease with which MMF shares/units can be liquidated.
To pojasnjuje dejstvo, da je mogoče delnice/enote SDT brez težav likvidirati.
As deposits, all changes in the stock of MMF shares/units are to be treated as financial transactions (again, with the exception of ‘reclassifications and other adjustments’).
Kot pri vlogah je treba tudi vse spremembe v stanjih delnic/enot SDT obravnavati kot finančne transakcije (ponovno z izjemo „prerazvrstitev in drugih popravkov“).
In summary, if the derogation in respect of the ‘revaluation adjustments’ is not applied, MMF assets are treated in accordance with the common procedure [10].
Če povzamemo, če se odstopanje v zvezi s „prevrednotovalnimi popravki“ ne uporablja, se sredstva SDT obravnavajo v skladu s skupnim postopkom [10].
Under liabilities, to calculate the ‘money market fund shares/units’ flow, it is enough to exclude the ‘reclassification’ adjustments from the difference between the balances as long as no revaluation adjustment is reported for this instrument.
Pri obveznostih je za izračun toka „delnic/enot skladov denarnega trga“ dovolj, če se iz razlike med stanji izključijo „prerazvrstitveni“ popravki, dokler se za ta instrument ne poroča prevrednotovalni popravek.
General government liabilities (and assets)
Obveznosti (in sredstva) države
Stock data are collected for deposit liabilities and assets of the general government.
Podatki o stanjih se zbirajo za obveznosti in sredstva države iz naslova vlog.
For the purposes of compiling flow statistics, adjustments data are, in principle, supplied in accordance with the requirements established for MFI balance sheet statistics.
Za namene priprave statistike tokov se podatki o popravkih načeloma zagotovijo v skladu z zahtevami, vzpostavljenimi za statistiko bilance stanja MFI.
In practice, changes other than transactions, i.e. due to exchange rate or market price changes, are unlikely to occur.
V praksi je malo verjetno, da bi nastale spremembe, ki niso transakcije, tj. zaradi sprememb deviznega tečaja ali tržne cene.
These data are reported as indicated in Part 3 of Annex III.
Ti podatki se poročajo, kakor je prikazano v delu 3 Priloge III.
Memo item flows are also calculated by using the residency breakdown of holders of securities issued by MFIs, in order to integrate these data in the regular production of BSI statistics and in the calculation of monetary aggregates.
Tudi tokovi pojasnjevalnih postavk se izračunajo z uporabo razčlenitve imetnikov vrednostnih papirjev, ki jih izdajo MFI, po rezidenčnosti, da bi se ti podatki vključili v redno izdelavo statistike BSI in v izračun monetarnih agregatov.
For that reason, reclassification adjustments, exchange rate adjustments and revaluation adjustments are calculated for these memo items.
Iz tega razloga se prerazvrstitveni popravki, popravki zaradi deviznega tečaja in prevrednotovalni popravki izračunajo za te pojasnjevalne postavke.
These data are reported as indicated in Part 4 of Annex III.
Ti podatki se poročajo, kakor je prikazano v delu 4 Priloge III.
Section 4: Calculation of flow adjustments
Oddelek 4: Izračun popravkov tokov
Given that part of the data previously reported on a quarterly basis under Regulation ECB/1998/16 [11] Annex I, Part 2, Tables 2 and 3, is reported on a monthly basis under Regulation ECB/2001/13, Annex I, Part 2, Table 1 (hereinafter Table 1), and considering the need to continue the calculation of flow statistics for those items that are still reported on a quarterly basis, i.e. items required under Regulation ECB/2001/13, Annex I, Part 2, Table 2 (hereinafter Table 2), NCBs are required to provide adjustment data for quarterly data as detailed below, using estimates if needed.
Ker se del podatkov, ki so se prej poročali četrtletno na podlagi Uredbe ECB/1998/16 [11], Priloga I, del 2, tabeli 2 in 3, poroča mesečno na podlagi Uredbe ECB/2001/13, Priloga I, del 2, tabela 1 (v nadaljevanju: tabela 1), in ob upoštevanju potrebe po nadaljnjem izračunavanju statistike tokov za tiste postavke, ki se še vedno poročajo četrtletno, tj. postavke, zahtevane na podlagi Uredbe ECB/2001/13, Priloga I, del 2, tabela 2 (v nadaljevanju: tabela 2), se od NCB zahteva, da zagotovijo podatke o popravkih za četrtletne podatke, kakor je podrobno navedeno spodaj, po potrebi z uporabo ocen.
For completeness, this requirement also applies to reporting adjustments for NCB data, including historical data, at least from and including January 1999.
Zaradi popolnosti se ta zahteva uporablja tudi za poročanje popravkov za podatke NCB, vključno z zgodovinskimi podatki, najmanj in vključno od januarja 1999.
The procedure for calculating flows for Table 2 is similar to that applied to Table 1, as described in paragraphs a and b below.
Postopek za izračun tokov za tabelo 2 je podoben tistemu, ki se uporablja za tabelo 1, kakor je opisano v odstavkih a in b spodaj.
Relevant quarterly adjustments are reported in the following cases:
Relevantni četrtletni popravki se poročajo v naslednjih primerih:
When an adjustment is submitted for Table 1, it may affect the breakdown items contained in Table 2.
Kadar se popravek pošlje za tabelo 1, lahko vpliva na postavke razčlenitve, ki so vsebovane v tabeli 2.
In other words, where an adjustment is reported in Table 1, this implies that adjustments are reported for items contained in Table 2.
Drugače povedano, kadar se popravek poroča v tabeli 1, to pomeni, da se poročajo popravki za postavke, ki so vsebovane v tabeli 2.
Consistency is ensured between the two sets of data on a quarterly basis, i.e., the sum of the monthly adjustments must equal the quarterly adjustment.
Skladnost med dvema nizoma podatkov se zagotovi četrtletno, tj. vsota mesečnih popravkov mora biti enaka četrtletnemu popravku.
If a threshold is established for the quarterly adjustments, or the quarterly adjustments cannot be identified in full or to the same level of detail as the monthly adjustment, the adjustment is calculated so as to avoid discrepancies with the adjustment reported for the monthly data.
Če se za četrtletne podatke določi mejna vrednost ali če četrtletnih popravkov ni mogoče določiti v celoti ali enako podrobno kot mesečnega popravka, se popravek izračuna, da se izogne odstopanjem od popravka, ki se poroča za mesečne podatke.
As regards ‘price revaluation of securities’, excluding valuation changes that arise from transactions in securities, i.e. applying the ‘balance sheet method’ (see Guidance notes to the Regulation 2001/13), may cause inconsistencies between monthly and quarterly adjustments.
Pri „cenovnem prevrednotenju vrednostnih papirjev“ lahko izključitev sprememb v vrednotenju, ki izhajajo iz transakcij z vrednostnimi papirji, tj. uporaba „metode bilance stanja“ (glej Navodila k Uredbi 2001/13), povzroči neskladnosti med mesečnimi in četrtletnimi popravki.
Under this method, only revaluations affecting securities reported as stocks at both the end of the present and at the end of the previous reporting period are considered.
Pri tej metodi se upoštevajo samo prevrednotenja, ki se nanašajo na vrednostne papirje, poročane kot stanja tako na koncu tekočega obdobja poročanja kot na koncu preteklega obdobja poročanja.
As a consequence, a shift in the reporting frequency would give rise to differences in the adjustment reported.
Posledično bi sprememba v frekvenci poročanja povzročila razlike v poročanem popravku.
To avoid this undesired effect and to ensure consistency between quarterly and monthly adjustments, the calculation of the ‘price revaluation of securities’, where the ‘balance sheet method’ is applied, are done on a monthly basis irrespective of whether the data are reported monthly or quarterly.
V izogib temu nezaželenemu učinku in z namenom zagotovitve skladnosti med četrtletnimi in mesečnimi popravki se izračun „cenovnega prevrednotenja vrednostnih papirjev“, kadar se uporablja „metoda bilance stanja“, izvede mesečno, ne glede na to, ali se podatki poročajo mesečno ali četrtletno.
In other words, the quarterly adjustment is calculated as the sum of monthly adjustments, ensuring consistency between monthly and quarterly adjustments.
Drugače povedano, četrtletni popravek se izračuna kot vsota mesečnih popravkov, kar zagotavlja skladnost med mesečnimi in četrtletnimi popravki.
Where the underlying data are not available on a monthly basis, estimates are accepted, in order to ensure consistency between the monthly and quarterly adjustments.
Kadar osnovni podatki niso na voljo mesečno, je mogoče uporabiti ocene, da bi se zagotovila skladnost med mesečnimi in četrtletnimi popravki.
On the contrary, to include valuation changes that arise from transactions in securities, i.e. applying the ‘transaction method’, provides quarterly adjustments that are fully consistent with the monthly data.
Nasprotno pa vključitev sprememb v vrednotenju, ki izhajajo iz transakcij z vrednostnimi papirji, tj. uporaba „transakcijske metode“, zagotavlja četrtletne popravke, ki so popolnoma skladni z mesečnimi podatki.
Under the ‘transaction method’, all revaluations affecting securities are reported, without regard to the stocks at the beginning or end of the period.
Pri „transakcijski metodi“ se poročajo vsa prevrednotenja, ki se nanašajo na vrednostne papirje, ne glede na stanja na začetku ali koncu obdobja.