natgillin/translations-raw huggingface dataset:
To the extent that the first/last assets and liabilities reported are transferred into/out of the reporting sector, an adjustment may be made in the reporting period in which this transfer occurs.
Kolikor se prvič/zadnjič poročana sredstva in obveznosti prenesejo v poročevalski sektor/iz poročevalskega sektorja, se lahko za obdobje poročanja, v katerem je nastopil prenos, izvede popravek.
Where institutions join or leave as reporters in the reporting ‘tail’, the impact on the asset and liability items depends on the grossing-up procedure that is used.
Kadar institucije vstopijo ali izstopijo kot poročevalci „na repu“, je vpliv na postavke sredstev in obveznosti odvisen od uporabljenega postopka izračuna ocene celotne vrednosti.
Most of the information needed to make an adjustment for changes in statistical coverage is usually available from within the statistical reporting system.
Večina informacij, potrebnih za izvedbo popravka zaradi sprememb v statističnem zajetju, je običajno na voljo znotraj sistema statističnega poročanja.
However, it may be necessary for the NCBs to collect ad hoc information from institutions entering the reporting sector in order to determine whether the first reported assets and liabilities have been transferred from outside the reporting sector or built up after entry.
Vendar pa se lahko pojavi potreba, da NCB zberejo priložnostne informacije od institucij, ki vstopajo v poročevalski sektor, da bi lahko ugotovile, ali so bila prvič poročana sredstva in obveznosti prenesena v poročevalski sektor ali ustvarjena po vstopu.
Similar information is collected from those institutions leaving the reporting sector.
Podobne informacije se zberejo od tistih institucij, ki izstopajo iz poročevalskega sektorja.
The net effect of the joiners or leavers on the aggregated assets and liabilities of the reporting sector is calculated by aggregating the first assets and liabilities reported by new entrants and the last assets and liabilities reported by the leavers and, for each item, taking the difference between the two.
Neto učinek vstopajočih in izstopajočih institucij na agregirana sredstva in obveznosti poročevalskega sektorja se izračuna z agregiranjem sredstev in obveznosti, ki jih prvič poročajo nove vstopajoče institucije, ter sredstev in obveznosti, ki jih zadnjič poročajo izstopajoče institucije, in sicer na podlagi razlike med obema za vsako postavko.
This net figure is entered under ‘reclassifications and other adjustments’.
Neto vrednost se vnese med „prerazvrstitve in druge popravke“.
In certain circumstances there can be an effect on the counterparties’ reporting, so this effect must also be included in the adjustments, in this case as a change in sector.
V nekaterih okoliščinah lahko obstaja vpliv na poročanje nasprotnih strank, zato se mora tudi ta vpliv upoštevati pri popravkih, v tem primeru kot sprememba v sektorju.
For instance, if an MFI surrenders its authorisation but continues to operate as an OFI funded through the interbank market, then there is an artificial rise in MFI lending to OFIs, which requires an adjustment (covered by ‘changes in the classification of counterparty sector’).
Na primer, če MFI odstopi od svojega pooblastila za opravljanje poslov, vendar še naprej deluje kot DFP, ki se financira prek medbančnega trga, nastopi umetno zvišanje pri posojanju MFI drugim finančnim posrednikom, kar zahteva popravek (zajet s „spremembami v razvrstitvi sektorja nasprotne stranke“).
Changes in the investment policy of an IF, including money market fund (MMF), are possible in the EU Member States.
V državah članicah EU so mogoče spremembe v investicijski politiki investicijskega sklada, vključno s skladom denarnega trga (SDT).
Any change in investment policy has to be agreed by and communicated to the investors prior to a change.
Vsaka sprememba v investicijski politiki mora biti med vlagatelji dogovorjena in jim sporočena pred spremembo.
The communication channels include letters, advertisements in newspapers, the general meeting of the shareholders, etc. If an investor takes no action, the investor is considered to have given their implicit approval to the fund’s change in investment policy.
Komunikacijski kanali vključujejo pisma, oglase v časopisih, skupščine delničarjev itd. Če vlagatelj ne ukrepa, se šteje, da je implicitno odobril spremembo v investicijski politiki sklada.
This means that unilateral changes in investment policy are not possible in the EU.
To pomeni, da v EU enostranske spremembe v investicijski politiki niso mogoče.
Therefore, the fact that investors stay with a fund after a policy change, is regarded as the conscious decision of these investors to amend their portfolio allocation from one sector (MFIs) to another (IFs) or from one fund type to another (within IFs).
Zato se dejstvo, da vlagatelji po spremembi politike ostanejo v skladu, šteje kot zavestna odločitev teh vlagateljev za spremembo razporeditve njihovega portfelja iz enega sektorja (MFI) v drugega (investicijski skladi) ali iz ene vrste sklada v drugo (znotraj investicijskih skladov).
In statistical terms, the situation is the same as an investor withdrawing money from one fund and investing into another fund.
V statističnem smislu je situacija enaka kakor v primeru, ko vlagatelj dvigne denar iz enega sklada in investira v drug sklad.
Both situations are treated in the same way, i.e. as genuine financial transactions where reclassification adjustments are not reported.
Oba primera se obravnavata na enak način, tj. kot pristne finančne transakcije, kjer se prerazvrstitveni popravki ne poročajo.
Hence, the default is that a change in a fund’s investment policy, covering both MMFs in BSI statistics and IF statistics, is recorded as a financial transaction.
Zato je privzeto, da se sprememba v investicijski politiki sklada, ki zajema SDT tako v statistiki BSI kot v statistiki investicijskih skladov, beleži kot finančna transakcija.
An NCB may deviate from this default and report a reclassification adjustment only if it has ex ante information that the policy change was not due to a conscious decision made by the investors.
NCB lahko od tega odstopa in poroča prerazvrstitveni popravek samo, če razpolaga s predhodno informacijo, da sprememba politike ni temeljila na zavestni odločiti vlagateljev.
Changes in structure
Spremembe v strukturi
A change in structure is the appearance and disappearance of certain financial assets and liabilities arising from restructuring.
Sprememba v strukturi pomeni nastanek ali izginotje nekaterih finančnih sredstev in obveznosti zaradi prestrukturiranja.
It typically refers to mergers, acquisitions and divisions.
Običajno se nanaša na združitve, prevzeme in delitve.
When a reporting institution disappears because it is absorbed by one or more other reporting institutions, all financial assets and liabilities that existed between that reporting institution and those that absorbed it disappear from the system.
Kadar poročevalska institucija preneha obstajati zaradi prevzema s strani ene ali več drugih poročevalskih institucij, vsa finančna sredstva in obveznosti, ki so obstajala med to poročevalsko institucijo in tisto, ki jo je prevzela, izginejo iz sistema.
The information source by which to identify these adjustments are the final assets and liabilities reported by the old institutions and the first assets and liabilities reported by the new institutions.
Vir informacij za določitev teh popravkov so sredstva in obveznosti, ki jih zadnjič poročajo stare institucije, ter sredstva in obveznosti, ki jih prvič poročajo nove institucije.
The NCBs identify the outstanding balances between the institutions that are restructured.
NCB določijo neporavnana sredstva med institucijami, ki se prestrukturirajo.
These amounts are created or netted due to the merger, acquisition or division and are not real transactions.
Ti zneski nastanejo ali se izravnajo zaradi združitev, prevzemov ali delitev in ne predstavljajo pravih transakcij.
Therefore, they are considered as ‘reclassifications and other adjustments’.
Zato se štejejo kot „prerazvrstitve in drugi popravki“.
Revaluation effects can be associated with changes in structure and are compiled separately.
Učinki prevrednotenj se lahko pripišejo spremembam v strukturi in se pripravijo ločeno.
For a complete analysis of changes in structure, together with other developments arising from mergers, acquisitions and splits, see Appendix 1.
Za celovito analizo sprememb v strukturi, skupaj z drugimi spremembami, ki izhajajo iz združitev, prevzemov in delitev, glej dodatek 1.
Reclassification of assets and liabilities
Prerazvrstitev sredstev in obveznosti
A change, for example, in the sector or instrument classification of their counterparties leads reporting agents to reclassify asset/liability items vis-à-vis these counterparties.
Sprememba, na primer, v razvrstitvi po sektorjih ali instrumentih njihovih nasprotnih strank vodi poročevalske enote v prerazvrstitev postavk sredstev/obveznosti nasproti tem nasprotnim strankam.
Such reclassification results in a change in the reported stock position in the period in which the transfer takes place.
Taka prerazvrstitev se odrazi v spremembi poročane postavke stanj v obdobju, v katerem nastopi prenos.
As this change is a book-entry transfer of business between sectors and instrument classes and does not represent a transaction, an adjustment must be introduced to remove its impact from the flow statistics.
Ker je ta sprememba vknjižba prenosa posla med sektorji in razredi instrumentov ter ne prestavlja transakcije, se mora izvesti popravek, da se njen vpliv odstrani iz statistike o tokovih.
Changes in classification occur for a number of reasons.
Spremembe v razvrstitvi nastanejo iz številnih razlogov.
A change in the sectoral classification of counterparties may occur because a public sector body is transferred to the private sector or because mergers/demergers alter the principal activity of corporations.
Sprememba v sektorski razvrstitvi nasprotnih strank lahko nastane, ker se organ javnega sektorja prenese v zasebni sektor ali ker se zaradi združitve/razdružitve spremeni osnovna dejavnost družb.
Securitisations almost always involve financial transactions; however, where they involve only an accounting change, they would be included here.
Listinjenje skoraj vedno vključuje finančne transakcije; kolikor pa listinjenje pomeni samo računovodsko spremembo, se vključi tukaj.
It may be difficult for NCBs to identify the reclassification of assets and liabilities because they are normally indistinguishable from other movements within the assets and liabilities.
NCB lahko imajo težave pri ugotavljanju prerazvrstitve sredstev in obveznosti, ker jih običajno ni mogoče razlikovati od drugih gibanj znotraj sredstev in obveznosti.
In view of this, the NCBs focus on identifying changes through the reported assets and liabilities, i.e. plausibility checking, or by using supervisory information, ad hoc additional information (e.g. related to outliers), national statistical requirements, information on reporting population joiners and leavers, and any other available sources.
S tega vidika se NCB osredotočijo na ugotavljanje sprememb prek poročanih sredstev in obveznosti, tj. s preverjanjem verodostojnosti, ali z uporabo informacij nadzornih institucij, priložnostnih dodatnih informacij (npr. povezanih z odstopanji), nacionalnih statističnih zahtev, informacij o vstopajočih in izstopajočih institucijah poročevalske populacije ali katerih koli drugih razpoložljivih virov.
Where potential changes due to reclassifications have been identified, reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet.
Kjer se ugotovijo potencialne spremembe zaradi prerazvrstitev, se od poročevalskih enot zahtevajo priložnostne informacije o natančnem vplivu na poročano bilanco stanja.
As reclassifications are usually identified outside of the standard reporting network, it is accepted that NCBs focus on removing significant changes.
Ker se prerazvrstitve običajno ugotovijo zunaj standardne mreže poročanja, je sprejemljivo, da se NCB osredotočijo na odstranjevanje bistvenih sprememb.
Adjustments of reporting errors
Popravki napak v poročanju
Within the limits defined by the revision policy, NCBs correct reporting errors in the stock data as soon as the errors are identified.
V okviru omejitev, opredeljenih s politiko popravkov, NCB popravijo napake v poročanju podatkov o stanjih takoj, ko napake odkrijejo.
Ideally, the corrections entirely remove the error from the data, especially where the error affects a single period or a limited time range.
V idealnem primeru popravki v celoti odpravijo napako v podatkih, zlasti kadar se napaka nanaša na eno samo obdobje ali omejeno časovno obdobje.
In these circumstances, no break in series occurs.
V teh okoliščinah ne nastane nobena prekinitev v podatkih.
However, where the error affects historical data and no correction of past data is made or is made only for a limited time range, then a break occurs between the first period with the corrected figure and the last period containing the incorrect figure.
Vendar če se napaka nanaša na zgodovinske podatke in se pretekli podatki ne popravijo ali se popravijo samo za omejeno časovno obdobje, nastane prekinitev med prvim obdobjem s popravljeno vrednostjo in zadnjim obdobjem, ki vsebuje napačno vrednost.
In this case, NCBs identify the size of the break that occurs and enter an adjustment under ‘reclassifications and other adjustments’.
V tem primeru NCB ugotovijo velikost nastale prekinitve in vnesejo popravek med „prerazvrstitve in druge popravke“.
Section 2: Revaluation adjustments
Oddelek 2: Prevrednotovalni popravki
Write-offs/write-downs of loans
Odpisi/delni odpisi posojil
The adjustment for ‘write-offs/write-downs’ refers to the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans.
Popravek v zvezi z „odpisi/delnimi odpisi“ se nanaša na vpliv sprememb v vrednosti posojil, zabeleženih v bilanci stanja, ki so posledica odpisov ali delnih odpisov posojil.
This adjustment also reflects the changes in the level of loan-loss provisions, if an NCB decides that the outstanding stocks are recorded net of provisions.
Ta popravek odraža tudi spremembe v stanjih rezervacij za izgube iz naslova posojil, če se NCB odloči, da neporavnana stanja beleži brez rezervacij.
Write-offs recognised at the time the loans are sold or transferred to a third party are also included, where identifiable.
Vključeni so tudi odpisi, ugotovljeni v času prodaje ali prenosa posojil tretji osebi, če jih je mogoče identificirati.
Revaluation adjustments due to price changes
Prevrednotovalni popravki zaradi cenovnih sprememb
The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded.
Popravek cenovnega prevrednotenja sredstev in obveznosti se nanaša na nihanja v vrednotenju sredstev in obveznosti, ki nastanejo zaradi spremembe v ceni, po kateri so sredstva in obveznosti zabeležena ali se z njimi trguje.
The adjustment includes the changes that occur over time in the value of end-period stocks because of changes in the reference value at which they are recorded, i.e. holding gains/losses.
Popravek vključuje spremembe, ki sčasoma nastanejo v vrednosti stanj ob koncu obdobja zaradi sprememb v referenčni vrednosti, po kateri so zabeležena, tj. dobički/izgube.
It may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.
Vsebuje lahko tudi spremembe v vrednotenju, ki izhajajo iz transakcij s sredstvi/obveznostmi, tj. realizirani dobički/izgube; vendar v tej zvezi obstajajo različne nacionalne prakse.
The nature and extent of ‘revaluation adjustments’ are determined by the adopted method of valuation.
Narava in obseg „prevrednotovalnih popravkov“ se določita z izbrano metodo vrednotenja.
Although it is recommended that both sides of the balance sheet are recorded at market value, in practice, a variety of different valuation methods may be employed on both the liabilities and the assets sides.
Čeprav je priporočljivo, da se obe strani bilance stanja beležita po tržni vrednosti, se lahko v praksi uporabljajo različne metode vrednotenja tako na strani obveznosti kot na strani sredstev.
This is acceptable as long as the book value does not diverge significantly from the market value.
To je sprejemljivo tako dolgo, dokler se knjigovodska vrednost bistveno ne razlikuje od tržne vrednosti.
Section 3: Revaluation adjustments due to exchange rate changes
Oddelek 3: Prevrednotovalni popravki zaradi tečajnih sprememb
For the purposes of submitting statistical data to the ECB, the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro using the market exchange rate on the last day of the period.
Za namene pošiljanja statističnih podatkov ECB NCB zagotovijo, da se stanja sredstev in obveznosti, ki so izražena v tujih valutah, preračunajo v eure z uporabo tržnega deviznega tečaja na zadnji dan obdobja.
The ECB reference exchange rate is the common rate that is used [7].
Kot enotni devizni tečaj se uporablja referenčni devizni tečaj ECB [7].
Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro.
Gibanja deviznih tečajev za euro, ki nastanejo med datumi poročanja ob koncu obdobja, povzročijo spremembe v vrednosti sredstev/obveznosti v tuji valuti, kadar so te izražene v eurih.
As these changes represent holding gains/losses and are not due to financial transactions, these effects need to be removed from the flow data.
Ker te spremembe predstavljajo dobičke/izgube in ker niso posledica finančnih transakcij, je treba te učinke odstraniti iz podatkov o tokovih.
Revaluation adjustments due to exchange rate changes may also contain changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.
Prevrednotovalni popravki zaradi tečajnih sprememb lahko vsebujejo tudi spremembe, ki izhajajo iz transakcij s sredstvi/obveznostmi, tj. realizirani dobički/izgube; vendar v tej zvezi obstajajo različne nacionalne prakse.
BSI statistics — flow adjustments
Statistika BSI – popravki tokov
In the case of BSI statistics, each NCB submits separate adjustment data covering its own balance sheet and the other MFIs’ balance sheet.
V primeru statistike BSI vsaka NCB pošlje ločene podatke o popravkih, ki zajemajo njeno bilanco stanja in bilance stanja drugih MFI.
Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance.
Popravke za bilanco stanja ECB interno zbere Direktorat ECB za notranje finance.
The NCBs submit adjustments for all items on the MFIs balance sheet according to the frequency indicated in Article 3 (2) of this Guideline.
NCB pošljejo popravke za vse postavke v bilancah stanja MFI v skladu s frekvenco, navedeno v členu 3(2) te smernice.
In this process, NCBs may need to calculate and/or estimate adjustments for some of the breakdowns not reported by the MFIs because they are not considered ‘minimum requirements’ in Regulation ECB/2001/13, Annex I, Part 2, Table 1A.
Pri tem bodo NCB morda morale izračunati in/ali oceniti popravke za nekatere razčlenitve, ki jih MFI ne poročajo, ker se ne štejejo kot „minimalne zahteve“ iz Uredbe ECB/2001/13, Priloga I, del 2, tabela 1A.
Part 1 of Annex III of this Guideline indicates whether only ‘reclassifications and other adjustments’ or also ‘revaluation adjustments’ need to be submitted to the ECB.
Del 1 Priloge III k tej smernici določa, ali je treba ECB poslati samo „prerazvrstitve in druge popravke“ ali tudi „prevrednotovalne popravke“.
The adjustments for movements in exchange rates are calculated by the ECB.
Popravke za gibanja deviznih tečajev izračuna ECB.
For this reason, adjustments provided by the NCBs in respect of balances denominated in foreign currencies exclude the effect of changes due to the exchange rate.
Iz tega razloga popravki, ki jih zagotovi ECB v zvezi s stanji, izraženimi v tujih valutah, izključujejo učinek sprememb zaradi deviznega tečaja.
Flow adjustments are subject to the same double-entry accounting system as stocks.
Za popravke tokov velja enak sistem dvostavnega knjigovodstva kot za stanja.
In all cases, adjustments have a counterpart which, in many cases, is likely to be ‘capital and reserves’ or ‘remaining liabilities’, depending on the operation or the national accounting rules.
V vseh primerih imajo popravki protipostavko, ki bo v večini primerov verjetno „kapital in rezerve“ ali „preostale obveznosti“, odvisno od poslov ali nacionalnih računovodskih pravil.
In principle, the following guidance is given for the transaction values of deposits/loans and securities.
Za transakcijske vrednosti vlog/posojil in vrednostnih papirjev je načeloma podana naslednja usmeritev.
The transaction value of deposits/loans excludes fees, etc [8].
Transakcijska vrednost vlog/posojil in vrednostnih papirjev izključuje provizije itd [8].
The transaction value of a deposit/loan excludes accrued interest that is receivable/payable but has not yet been received or paid.
Transakcijska vrednost vlog/posojil izključuje obračunane aktivne/pasivne obresti, ki še niso bile prejete ali plačane.
Instead, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate.
Namesto tega se obračunane obresti na posojila/vloge beležijo pod „preostala sredstva“ oziroma „preostale obveznosti“.
The transaction value of securities held and issued is consistent with the principles on the recording and reporting of stocks according to Regulation ECB/2001/13.
Transakcijska vrednost vrednostnih papirjev v posesti in izdanih vrednostnih papirjev je skladna z načeli o beleženju in poročanju stanj v skladu z Uredbo ECB/2001/13.
No rule is contained in the aforementioned Regulation on the classification of accrued interest of securities.
V navedeni uredbi ni vsebovano nobeno pravilo o razvrstitvi obračunanih obresti iz naslova vrednostnih papirjev.
This can imply the inclusion/exclusion of accrued interest on the stock data compiled on securities.
To pomeni, da so lahko obračunane obresti vključene/izključene pri pripravi podatkov o stanjih vrednostnih papirjev.
To harmonise treatment across countries, and considering that to distinguish between accrued interest and price changes is a crucial problem and that some conceptual problems may arise with regard to the definition of interest rates on negotiable instruments, a flexible and simple rule is applied, as follows:
Z namenom uskladitve obravnave med državami in ob upoštevanju dejstva, da je razlikovanje med obračunanimi obrestmi in cenovnimi spremembami ključna težava ter da se lahko nekatere konceptualne težave pojavijo v zvezi z opredelitvijo obrestnih mer na tržne instrumente, se uporablja naslednje fleksibilno in enostavno pravilo:
if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it is excluded from the transaction value and, instead, indistinguishably included within ‘revaluation adjustments’;
če so obračunane obresti sestavni del računovodske cene, kakor se ta poroča v statistični bilanci stanja, se te izključijo iz transakcijske vrednosti in se namesto tega brez razlikovanja vključijo med „prevrednotovalne popravke“;
if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet, it is to be classified under ‘remaining assets’ or ‘remaining liabilities’ as appropriate and therefore not considered when calculating flows or revaluation adjustments [9].
če so obračunane obresti izključene iz vrednosti stanj vrednostnih papirjev, na katero se nanašajo v bilanci stanja, se te uvrstijo med „preostala sredstva“ oziroma „preostale obveznosti“ in se zato pri izračunu tokov ali prevrednotovalnih popravkov ne upoštevajo [9].