natgillin/translations-raw huggingface dataset:
Flow adjustments
prevrednotovalni popravki zaradi sprememb cen, ki obsegajo vsako spremembo v postavki stanja zaradi vpliva gibanj v cenah sredstev in obveznosti in ki tudi odražajo vpliv odpisov ali delnih odpisov posojil; ter zaradi sprememb deviznih tečajev, ki obsegajo vsako spremembo v postavki stanja zaradi vpliva gibanj deviznega tečaja na sredstva in obveznosti, ki so izražene v tuji valuti.
The ECB shall calculate transactions by taking the difference between end-month stocks and then removing the effects that do not arise from transactions based on the following flow adjustments:
NCB poročajo ECB mesečne in četrtletne podatke v zvezi s prerazvrstitvami in drugimi popravki ter prevrednotenji zaradi sprememb cen, ki se izračunajo v skladu s Prilogo IV.
reclassifications and other adjustments, covering changes in the balance sheet stocks that arise due to changes in the composition and structure of the MFI population, changes in the classification of financial instruments and counterparties, changes in statistical definitions and the (partial) correction of reporting errors;
ECB običajno izračuna prevrednotovalne popravke za spremembe deviznih tečajev, čeprav lahko NCB te popravke, kadar jih lahko pripravijo bolj natančno, posredujejo neposredno ECB.
revaluation adjustments due to changes in prices, comprising any change in the stock position due to the impact of movements in prices of assets and liabilities, and also reflecting the impact of write-offs or write-downs of loans; and changes in exchange rates, comprising any change in the stock position due to the impact of exchange rate movements on assets and liabilities denominated in foreign currency.
Frekvenca in roki za poročanje
NCBs shall report to the ECB monthly and quarterly data relating to reclassifications and other adjustments and to revaluations due to price changes calculated in accordance with Annex IV.
NCB in poslovno področje ECB, ki je odgovorno za finančno poročanje, poročajo ECB mesečne podatke do zaključka poslovanja na 15. delovni dan, ki sledi koncu meseca, na katerega se podatki nanašajo, medtem ko se četrtletni podatki poročajo do zaključka poslovanja na 28. delovni dan, ki sledi koncu četrtletja, na katero se podatki nanašajo.
The ECB normally calculates revaluation adjustments for changes in exchange rates, although when NCBs are in a position to compile more accurate adjustments they may also transmit these adjustments to the ECB directly.
Politika popravkov
Reporting frequency and deadline
NCB bodo morda morale popraviti podatke, ki se nanašajo na zadnje obdobje pred tekočim referenčnim obdobjem.
NCBs and the ECB’s business area responsible for financial reporting shall report monthly data to the ECB by close of business on the 15th working day following the end of the month to which the data relate, while quarterly data shall be reported by close of business on the 28th working day following the end of the quarter to which the data relate.
Poleg tega lahko pride tudi do popravkov, ki se nanašajo na pretekla obdobja, zaradi, na primer, napak, prerazvrstitev, izboljšanih postopkov poročanja itd. ECB lahko izredne in redne popravke obdela istočasno ali se odloči, da odloži obdelavo izrednih popravkov na čas po koncu mesečnega obdobja izdelave denarnih agregatov.
Revision policy
Politika popravkov mora biti v skladu z načeli iz priročnika ECB za statistiko bilance stanja MFI.
NCBs may need to revise the data referring to the last period prior to the current reference period.
Za zagotovitev ravnovesja med kakovostjo denarne statistike in njeno stabilnostjo ter za povečanje skladnosti med mesečnimi in četrtletnimi statističnimi podatki se izredni popravki mesečnih podatkov poročajo v času posredovanja četrtletnih statističnih podatkov.
In addition, revisions referring to previous periods may also occur, arising from, for example, mistakes, reclassifications, improved reporting procedures, etc.
Kadar se poročajo popravki mesečnih podatkov, vendar pa nacionalni okvir izdelave podatkov ne omogoča generiranja ustreznih četrtletnih popravkov, NCB po najboljših prizadevanjih poskrbijo za ohranitev skladnosti med mesečnimi in četrtletnimi podatki, npr. s pomočjo ocen.
The ECB may process exceptional and ordinary revisions simultaneously or decide to postpone the processing of exceptional revisions until after the monthly production period for monetary aggregates.
Preverjanja za spremljanje notranje skladnosti podatkov
The revision policy shall comply with the principles in the ECB’s ‘Manual on MFI balance sheet statistics’.
NCB in poslovno področje ECB, ki je odgovorno za finančno poročanje, pred posredovanjem podatkov ECB preverijo notranjo skladnosti podatkov v skladu s preverjanji, ki jih opredeli in vodi ECB.
To ensure a good balance between the quality of monetary statistics and their stability, and to enhance the consistency between the monthly and the quarterly statistics, exceptional revisions to the monthly data shall be reported at the time of submitting the quarterly statistics.
Izračun ocene celotne vrednosti
Whenever revisions to monthly data are reported but the national data production framework does not allow the generation of corresponding quarterly revisions, NCBs shall ensure, on a best efforts basis, that the consistency between monthly and quarterly data is maintained, e.g. by means of estimates.
Sestava institucij »na repu«
Checks monitoring the internal consistency of the data
Kadar NCB odobrijo odstopanja SDT v skladu s členom 9(1)(a) Uredbe (EU) št. 1071/2013 (ECB/2013/33), morajo zagotoviti, da njihov združeni prispevek k skupni nacionalni bilanci stanja SDT ne presega:
Before transmitting data to the ECB, NCBs and the ECB’s business area responsible for financial reporting shall verify the internal consistency of the data in accordance with the checks defined and maintained by the ECB.
10 % v vsaki državi članici euroobmočja, kjer nacionalna bilanca stanja SDT predstavlja več kakor 15 % skupne bilance stanja SDT v euroobmočju;
Grossing-up
30 % v vseh drugih državah članicah euroobmočja, razen tistih, kjer nacionalna bilanca stanja SDT predstavlja manj kakor 1 % skupne bilance stanja SDT v euroobmočju, in v tem primeru ne veljajo posebne omejitve glede razporeditve SDT na rep.
Composition of the ‘tail’
Kadar NCB odobrijo odstopanja SDT v skladu s pododstavki (i), (ii) ali (iv) člena 9(2)(b) Uredbe (EU) št. 1071/2013 (ECB/2013/33), morajo zagotoviti, da za vsako postavko združeni prispevek odstopanj k ustreznemu skupnemu znesku v nacionalni bilanci stanja MFI ne presega 5 %.
Where NCBs grant derogations to MMFs in accordance with Article 9(1)(a) of Regulation (EU) No 1071/2013 (ECB/2013/33), NCBs shall ensure that their combined contribution to the total national MMF balance sheet does not exceed:
NCB lahko SDT odobrijo tudi odstopanja od zahteve, da ločeno sporočijo podatke o postavkah sredstev in obveznosti v razmerju do sektorja zavarovalnih družb v euroobmočju in sektorja pokojninskih skladov v skladu s pododstavkom (iii) člena 9(2)(b) Uredbe (EU) št. 1071/2013 (ECB/2013/33).
10 % in each euro area Member State where the national MMF balance sheet accounts for more than 15 % of the total MMF balance sheet of the euro area;
NCB morajo razlikovati med sredstvi in obveznostmi v razmerju do zavarovalnih družb in pokojninskih skladov ter med postavkami z domačimi institucijami in institucijami, ki so rezidenti drugih držav članic euroobmočja, in lahko nato odobrijo odstopanja v zvezi z vsakim sklopom, katerega prispevek ne presega 5 % skupne nacionalne bilance stanja SDT.
30 % in all other euro area Member States, except for those where the national MMF balance sheet accounts for less than 1 % of the total MMF balance sheet of the euro area, in which case no specific restriction in the allocation of MMFs to the tail shall apply.
Minimalni standardi za izračun ocene celotne vrednosti
Where NCBs grant derogations to MMFs in accordance with sub-paragraphs (i), (ii) or (iv) of Article 9(2)(b) of Regulation (EU) No 1071/2013 (ECB/2013/33), NCBs shall ensure that for each item the combined contribution of the derogations to the corresponding total amount in the national MFI balance sheet does not exceed 5 %.
Kadar NCB odobrijo odstopanja MFI v skladu s členom 9 Uredbe (EU) št. 1071/2013 (ECB/2013/33), pri pripravi mesečnih in četrtletnih podatkov bilance stanja MFI, ki se poročajo ECB, izračunajo oceno celotne vrednosti do 100 % zajetja za te MFI.
NCBs may also grant derogations to MMFs from the requirement to provide data on asset and liability positions vis-à-vis the euro area insurance corporations sector and the pension funds sector separately in accordance with sub-paragraph (iii) of Article 9(2)(b) of Regulation (EU) No 1071/2013 (ECB/2013/33).
NCB lahko same izberejo postopek za izračun ocene celotne vrednosti do 100 % zajetja, pod pogojem, da ta izpolnjuje naslednje minimalne standarde:
The NCBs shall distinguish between assets and liabilities vis-à-vis insurance corporations and pension funds, and between positions with domestic institutions and institutions resident in other euro area Member States, and may then grant derogations with respect to each block whose contribution does not exceed 5 % of the total national MMF balance sheet.
Za manjkajoče podatke razčlenitev se ocene izpeljejo z uporabo razmerij, ki temeljijo na podmnožici dejanske poročevalske populacije, za katero se šteje, da bolje predstavlja institucije »na repu«, kot sledi:
Minimum standards for grossing-up
NCB držav članic, katerih prispevek k agregirani bilanci stanja MFI v euroobmočju je večji kakor 2 %, določijo to podmnožico tako, da skupna bilanca stanja subjektov v njej ne presega 35 % nacionalne agregirane bilance stanja MFI.
Where NCBs grant derogations to MFIs in accordance with Article 9 of Regulation (EU) No 1071/2013 (ECB/2013/33), NCBs shall gross up to 100 % coverage for these MFIs in the compilation of the monthly and quarterly MFI balance sheet data reported to the ECB.
Ta zahteva ne velja, kadar bilance stanj institucij, za katere se odobrijo odstopanja, predstavljajo manj kakor 1 % nacionalne bilance stanja MFI,
NCBs may choose the procedure for grossing up to 100 % coverage, provided it fulfils the following minimum standards:
NCB držav članic, katerih prispevek k skupni agregirani bilanci stanja MFI v euroobmočju je manjši kakor 2 %, se spodbujajo k temu, da sledijo isti ureditvi.
for missing breakdowns data, estimates shall be derived by applying ratios based on a sub-set of the actual reporting population considered to be more representative of the ‘tail’ as follows:
Vendar pa lahko NCB v teh državah članicah v primeru, da bi nastali znatni stroški, namesto tega uporabijo razmerja, ki temeljijo na poročevalski populaciji.
NCBs of Member States whose contribution to the aggregated MFI balance sheet of the euro area is larger than 2 % shall determine this sub-set so that the total balance sheet of the entities in the sub-set does not exceed 35 % of the national aggregated MFI balance sheet.
Pri uporabi točke (i) se lahko tako »rep« kot podmnožica dejanske poročevalske populacije razdelita na različne skupine glede na vrsto institucije, npr. SDT ali kreditne institucije.
This requirement shall not apply when the balance sheets of the institutions to which the derogations are granted account for less than 1 % of the national MFI balance sheet,
Kadar prispevek SDT, ki poročajo svoja skupna sredstva samo enkrat letno, presega 30 % skupne bilance stanja SDT v posamezni državi članici, NCB izračunajo oceno skupne vrednosti podatkov, ki jih ločeno poročajo SDT in kreditne institucije, kot sledi:
NCBs of Member States whose contribution to the total aggregated MFI balance sheet of the euro area is less than 2 % are encouraged to follow the same arrangement.
če obstaja zadostno zajetje s strani SDT, ki so poročevalci v polnem obsegu, se njihova agregirana bilanca stanja uporabi kot podlaga za izračun ocene celotne vrednosti,
However, should significant costs be involved, NCBs in these Member States may apply ratios based on the reporting population instead;
če zajetje s strani SDT, ki so poročevalci v polnem obsegu, ni zadostno ali če SDT, ki so poročevalci v polnem obsegu, ni, NCB vsaj enkrat letno ocenijo bilanco stanja za sektor SDT iz alternativnih virov podatkov in to uporabijo kot podlago za izračun ocene celotne vrednosti.
in applying point (i), both the ‘tail’ and the sub-set of the actual reporting population may be subdivided into different groups by reference to the type of institution, e.g. MMFs or credit institutions;
Kadar so podatki razčlenitev na voljo, vendar z daljšim zamikom ali z manjšo frekvenco, se poročani podatki prenesejo v manjkajoča obdobja:
whenever the contribution of MMFs that only report their total assets once a year exceeds 30 % of the total MMF balance sheet in any given Member State, NCBs shall gross up the data reported by MMFs and credit institutions separately as follows:
s ponovitvijo podatkov, kadar so se rezultati izkazali za ustrezne, ali
if sufficient coverage exists from MMFs that are full reporters, their aggregated balance sheet shall be used as the basis for grossing-up,
z uporabo ustreznih tehnik statističnega ocenjevanja, da se upoštevajo trendi v podatkih ali sezonski vzorci.
if the coverage from MMFs that are full reporters is insufficient or there are no MMFs that are full reporters, NCBs shall estimate a balance sheet for the MMF sector from alternative data sources, at least once a year, and use it as the basis for grossing up;
Razmerja ali kateri koli drug vmesni izračun, ki se zahteva za izvedbo minimalnih standardov za izračun ocene celotne vrednosti, se lahko izpelje iz podatkov, ki se pridobijo od nadzornih organov, če je mogoče vzpostaviti zanesljivo povezavo med statistično razčlenitvijo, za katero je treba izračunati oceno celotne vrednosti, in temi podatki.
where the breakdowns data are available, but with a longer delay or at a lower frequency, reported data shall be carried forward into the missing periods by:
Sporočanje ECB
repeating the data when the results have proven to be adequate, or
NCB obvestijo ECB o uporabljenih odstopanjih in zagotovijo tudi informacije o glavnih elementih novih postopkov za izračun ocene celotne vrednosti ali o spremembah v obstoječih postopkih, če so te bistvene.
applying appropriate statistical estimation techniques to take account of trends in the data or seasonal patterns;
Pravila vrednotenja in/ali računovodska pravila
ratios or any other intermediate calculation required to implement the minimum standards for grossing up may be derived from data obtained from supervisory authorities whenever a reliable link can be established between the statistical breakdown to be grossed up and such data.
Pri pripravi bilance stanja centralne banke NCB in ECB upoštevajo usklajena računovodska pravila iz Smernice ECB/2010/20, kakor je bila spremenjena, in uporabijo premostitvene tabele, navedene v členu 3(1).
Communication to the ECB
Zlasti:
NCBs shall inform the ECB of the derogations they apply and also provide information on the main elements of the new grossing-up procedures or changes to existing ones, if significant.
kadar se od NCB in ECB za računovodske namene zahteva, da prevrednotijo svoje portfelje vrednostnih papirjev na mesečni in ne na četrtletni osnovi, se ta prevrednotenja odrazijo tudi v statistični bilanci stanja na mesečni osnovi;
Valuation methods and/or accounting rules
za računovodski postavki 9.5 »druge terjatve znotraj Eurosistema (neto)« in 10.4 »druge obveznosti znotraj Eurosistema (neto)« NCB določijo sredstva ločeno od obveznosti in jih poročajo na bruto osnovi;
In compiling the central bank balance sheet, the NCBs and the ECB shall follow the harmonised accounting rules in Guideline ECB/2010/20 as amended and apply the bridging tables mentioned in Article 3(1).
kadar je treba računovodsko postavko 14 »računi prevrednotenja« poročati na bruto osnovi za računovodske namene, jo NCB poročajo na neto osnovi za statistične namene.
In particular:
Člen 8 Uredbe (EU) št. 1071/2013 (ECB/2013/33) določa ustrezna računovodska načela za namene statističnega poročanja v zvezi z »drugimi MFI«.
where NCBs and the ECB are required for accounting purposes to revalue their securities portfolios on a monthly rather than quarterly basis, these revaluations shall also be reflected in the statistical balance sheet on a monthly basis;
Zlasti določa, da se brez poseganja v računovodske prakse in postopke izravnave, ki veljajo v državah članicah euroobmočja, vsa finančna sredstva in obveznosti poročajo v bruto zneskih.
for accounting items 9.5 ‘other claims within the Eurosystem (net)’ and 10.4 ‘other liabilities within the Eurosystem (net)’, NCBs shall identify assets separately from liabilities and report them on a gross basis;
Poleg tega se v zvezi z vlogami in posojili poroča neporavnani znesek glavnice, ki ne vključuje zneskov odpisov ali delnih odpisov.
where accounting item 14 ‘revaluation accounts’ is to be reported on a gross basis for accounting purposes, NCBs shall report it on a net basis for statistical purposes.
NCB lahko izjemoma dovolijo poročanje posojil v neto zneskih brez rezervacij in poročanje odkupljenih posojil po ceni, dogovorjeni v času njihove pridobitve, pod pogoji, določenimi v členu 8 Uredbe (EU) št. 1071/2013 (ECB/2013/33).
Article 8 of Regulation (EU) No 1071/2013 (ECB/2013/33) lays down the relevant accounting principles for the purposes of statistical reporting as regards ‘other MFIs’.
V zvezi z vrednotenjem drugih postavk bilance stanja in predvsem imetij vrednostnih papirjev in izdanih vrednostnih papirjev se priporoča, da NCB uporabijo tržno vrednotenje v skladu z zahtevami ESR 2010.
In particular, without prejudice to accounting practices and netting arrangements prevailing in the euro area Member States, all financial assets and liabilities shall be reported on a gross basis.
Vendar pa splošna zahteva, določena v členu 8 Uredbe (EU) št. 1071/2013 (ECB/2013/33), da MFI uporabljajo nacionalni predpis, ki prenaša Direktivo 86/635/EGS, in katere koli druge upoštevne mednarodne standarde, kaže, da se prakse vrednotenja vrednostnih papirjev in drugih sredstev razlikujejo.
In addition, in respect of deposits and loans the principal amount outstanding, excluding amounts written down or written off, shall be reported.
Uporaba nestandardiziranih pravil vrednotenja je zato sprejemljiva le, dokler se knjigovodska vrednost bistveno ne razlikuje od tržne vrednosti.
NCBs may, exceptionally, allow the reporting of loans net of provisions and the reporting of purchased loans at the price agreed at the time of their acquisition, subject to the conditions laid down in Article 8 of Regulation (EU) No 1071/2013 (ECB/2013/33).
Pojasnila
As regards the valuation of other balance sheet items, and especially of securities held and issued, it is recommended that NCBs apply a market valuation in line with the requirements of the ESA 2010.
NCB in ECB zagotovijo dodatna pojasnila o poročanih podatkih na zahtevo ECB.
However, the general requirement laid down in Article 8 of Regulation (EU) No 1071/2013 (ECB/2013/33) that MFIs shall follow the national transposition of Directive 86/635/EEC as well as any other applicable international standards implies that valuation practices for securities and other assets vary.
V pojasnilih se tudi navede, ali so ugotovljena pomembna gibanja, popravki ali »prerazvrstitve in drugi popravki«, ki vplivajo na poročane vrste podatkov, dokončni ali še vedno predmet pregleda.
The application of non-standardised valuation rules is therefore acceptable as long as the book value does not diverge significantly from the market value.
NCB sporočijo pojasnila po možnosti v času posredovanja podatkov in v vsakem primeru pred zaključkom izdelave podatkov.
In particular, the explanatory notes shall be reported for developments, ‘reclassifications and other adjustments’ and revisions larger than EUR 5 billion (in absolute value) or in other cases when they are deemed economically significant, e.g. when developments in the reported series relate to large transactions during the reporting period, or when revisions determine significant changes in the economic interpretation of the aggregated developments.
Posebne določbe, ki se nanašajo na tabeli 3 in 4 v delu 3 Priloge I k Uredbi (EU) št. 1071/2013 (ECB/2013/33)
NCBs and the ECB shall provide additional explanations on the reported data at the request of the ECB.
NCB se lahko odločijo, da v zvezi s polji v tabelah 3 in 4 v delu 3 Priloge I k Uredbi (EU) št. 1071/2013 (ECB/2013/33), ki ustrezajo državam članicam zunaj euroobmočja, od MFI ne bodo zahtevale poročanja v polnem obsegu, če so podatki, zbrani na bolj agregirani ravni, nepomembni.
The notes shall also indicate whether the identified significant developments, revisions or ‘reclassifications and other adjustments’ affecting the reported series are final or still subject to investigation.
NCB v rednih presledkih in najmanj enkrat letno preverijo, ali se te določbe še vedno uporabljajo.
NCBs shall report the explanatory notes preferably at the time of the data transmission and in any case before the closing of data production.
Kadar se odobrijo ta odstopanja, NCB poročajo četrtletne ocene, ki se izpeljejo v skladu z naslednjimi merili:
The ECB shall store centrally the explanatory notes received from the NCBs for data monitoring and statistics clarification purposes.
četrtletni podatki se ocenijo na podlagi podatkov, ki jih poročajo MFI z manjšo frekvenco; ti podatki se prenesejo v manjkajoče(-a) obdobje(-a) s ponovitvijo podatkov ali z uporabo ustreznih statističnih tehnik, da se odrazi vsak trend v podatkih ali sezonski vzorec;
The ECB shall handle the information provided in the notes with due respect to the confidentiality regime applicable.
četrtletni podatki se ocenijo na podlagi podatkov, ki jih poročajo MFI na bolj agregirani osnovi, ali na podlagi posebnih razčlenitev, ki jih NCB štejejo za smiselne;
Special provisions relating to Tables 3 and 4 of Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33)
četrtletni podatki se ocenijo na podlagi četrtletnih podatkov, ki se zberejo od velikih MFI, odgovornih za najmanj 80 % poslov z državami, za katere velja izjema od poročanja;
NCBs may decide not to require MFIs to report in full in respect of the cells in Tables 3 and 4 of Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) corresponding to non-euro area Member States, if figures collected at a more aggregated level are insignificant.
četrtletni podatki se ocenijo na podlagi alternativnih virov podatkov, kot je Banka za mednarodne poravnave, ali na podlagi podatkov o plačilni bilanci, po izvedbi vseh potrebnih popravkov, ki se zahtevajo zaradi različnih konceptov in opredelitev, uporabljenih v teh alternativnih virih, v primerjavi s tistimi, ki se uporabljajo v denarni in finančni statistiki; ali
NCBs shall review at regular intervals, and at least once a year, whether or not these provisions continue to apply.
četrtletni podatki se ocenijo na podlagi podatkov za države, za katere velja izjema od poročanja, ki jih MFI četrtletno poročajo kot eno skupno vrednost.
When granting these derogations, NCBs shall report quarterly estimates derived in accordance with the following criteria:
Člen 4
the quarterly figures shall be estimated on the basis of data reported by MFIs at lower frequency; these data shall be carried forward into the missing period(s) by repeating them or applying appropriate statistical techniques to reflect any trend in the data or seasonal pattern;
Spremljanje skladnosti med statistično bilanco stanja NCB in njeno računovodsko bilanco stanja
the quarterly figures shall be estimated on the basis of data reported by MFIs on a more aggregated basis, or on the basis of specific breakdowns that the NCBs consider meaningful;
Obseg spremljanja