natgillin/translations-raw huggingface dataset:
These write-offs/write-downs should be reported, where identifiable, under item 3.2B in the template (see below).
Učinke delnih odpisov in odpisov bi bilo treba poročati z negativnim (pozitivnim) predznakom, kadar imajo v neto zneskih za posledico zmanjšanje (povečanje) stanj.
In the case of MFIs that report loans net of provisions, the transfers should be recorded at the balance sheet value (i.e. the nominal amount net of outstanding provisions) [8].
Ti podatki so potrebni za popolno uskladitev med neto posojanjem in spremembami v stanjih.
The requirements of Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) (Blocks 1.1 of Table 5a on monthly data and Table 5b on quarterly data) cover these elements.
Glede odpisov/delnih odpisov, povezanih s stanji posojil v bilanci stanja, se lahko uporabijo podatki, zbrani pri izpolnjevanju minimalnih zahtev iz dela 4 Priloge I k Uredbi (EU) št. 1071/2013 (ECB/2013/33) (sklop 2 v tabeli 1A o prevrednotovalnih popravkih).
For a more detailed definition of the items to be reported, see Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) and Section 2.3 of the Manual on MFI balance sheet statistics.
Vendar pa je za ločitev učinka odpisov/delnih odpisov posojil na olistinjena ali drugače prenesena posojila, katerih pripoznanje ni bilo odpravljeno, potrebno pridobiti ločene podatke iz notranjih baz podatkov MFI.
Net flows of loans that are otherwise transferred with an impact on loan stocks (3.1B)
Podatke o stanjih primernih posojil (postavki 1 in 4) je treba načeloma popraviti za stanja rezervacij v primerih, kadar se posojila v statistični bilanci stanja evidentirajo neto brez rezervacij.
This item comprises the net amount of loans disposed of or acquired during the period with an impact on reported loan stocks in operations not related to securitisation activities, and is calculated as acquisitions minus disposals.
V primerih, ko udeleženci poročajo postavki 1.3 in 4.3, bi morali podatki o odpisih/delnih odpisih posojil vključevati navedbe o preklicu preteklih rezervacij za posojila, ki so postala (delno ali v celoti) neizterljiva, in dodatno tudi kakršne koli izgube, ki presegajo rezervacije, če to pride v upoštev.
The transfers should be recorded at the nominal amount net of write-offs/write-downs at the time of the sale.
Podobno, kadar se posojilo, za katero je oblikovana rezervacija, olistini ali je drugače preneseno, je treba evidentirati odpis/delni odpis, ki je enak stanju rezervacij, z nasprotnim predznakom, da bi se ujemal s spremembami vrednosti v bilanci stanja, popravljenimi za zneske rezervacij in vrednost neto toka.
In the case of MFIs that report loans net of provisions, the transfers should be recorded at the balance sheet value (i.e. the nominal amount net of outstanding provisions).
Rezervacije se lahko s časom spremenijo zaradi novih popravkov za slabitve in izgube iz posojil (neto brez možnih stornacij, vključno s tistimi, ki nastopijo, ko posojilojemalec odplača posojilo).
The requirements of Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) partly cover these elements.
Te spremembe se v obrazcu za poročanje v zvezi s ciljno usmerjenimi operacijami dolgoročnejšega refinanciranja ne evidentirajo kot del odpisov/delnih odpisov (saj obrazec vsebuje vrednosti v bruto zneskih z rezervacijami) [11].
Blocks 1.2 of Table 5a on monthly data and Table 5b on quarterly data cover data on net flows of loans that are otherwise transferred with an impact on loan stocks, but exclude:
Ločitev učinka odpisov/delnih odpisov posojil na olistinjena ali drugače prenesena posojila, katerih pripoznanje ni bilo odpravljeno, se lahko opusti, če iz notranjih baz podatkov MFI ni mogoče pridobiti ločenih podatkov.
loans disposed of to, or acquired from, another domestic MFI, including intra-group transfers owing to corporate business restructuring (e.g. the transfer of a pool of loans by a domestic MFI subsidiary to the parent MFI) [9];
Kjer je uveljavljena praksa, da se stanja posojil poročajo neto brez rezervacij, upoštevne postavke (1.3 in 4.3) o rezervacijah pa se ne poročajo (glej zgoraj), morajo odpisi/delni odpisi vključevati nove popravke za slabitve in izgube iz posojil v porfelju posojil (neto brez možnih stornacij, vključno s tistimi, ki nastopijo, ko posojilojemalec odplača posojilo) [12].
loan transfers in the context of intra-group reorganisations owing to mergers, acquisitions and divisions.
Ločitev učinka odpisov/delnih odpisov posojil na olistinjena ali drugače prenesena posojila, katerih pripoznanje ni bilo odpravljeno, ni potrebna, če iz notranjih baz podatkov MFI ni mogoče pridobiti ločenih podatkov.
For the purposes of the completion of the TLTRO reporting template, all of these effects must be reported.
Te postavke načeloma zajemajo tudi prevrednotenja, ki nastanejo, kadar se posojila listinijo ali drugače prenesejo, transakcijska vrednost pa se razlikuje od nominalnega zneska, ki je v času prenosa neporavnan.
With regard to ‘Changes in the structure of the MFI sector’, Section 1.6.3.4 of the Manual on MFI balance sheet statistics (and the related Section 5.2 of Annex 1.1) provides a detailed description of intra-group transfers, distinguishing between cases where transfers take place between separate institutional units (e.g. before one or more of the units cease to exist in a merger or acquisition) and those that take place at the moment when some units cease to exist, in which case a statistical reclassification should be carried out.
Ta prevrednotenja je treba poročati, kadar jih je mogoče določiti, izračunati pa jih je treba kot razliko med transakcijsko vrednostjo in nominalnim zneskom, ki je v času prodaje neporavnan.
For the purposes of the completion of the TLTRO reporting template, in both cases the implications are the same and the data should be reported under item 3.1C (and not under item 3.2C).
Za dodatne informacije glej del 4 Priloge I k Uredbi (EU) št. 1071/2013 (ECB/2013/33) in oddelek 1.6.3.3 Priročnika za statistiko bilance stanja MFI.
Net flows of loans that are securitised or otherwise transferred without any impact on loan stocks (3.1C)
Prerazvrstitve (3.2C)
This item comprises the net amount of loans that are securitised or otherwise transferred during the reporting period without any impact on the reported loan stocks, and is calculated as acquisitions minus disposals.
Prerazvrstitve evidentirajo vse druge učinke, ki niso povezani z neto posojanjem, kakor je opredeljeno zgoraj, imajo pa za posledico spremembe v stanjih posojil v bilanci stanja, razen olistinjenih ali drugače prenesenih posojil, katerih pripoznanje ni bilo odpravljeno.
These write-offs/write-downs should be reported, where identifiable, under item 3.2B in the reporting template (see below).
Ti učinki niso zajeti z zahtevami, določenimi v Uredbi (EU) št. 1071/2013 (ECB/2013/33), njihov vpliv pa se običajno ocenjuje na agregirani osnovi pri pripravljanju makroekonomske statistike.
Net flows relating to the provision of loans as collateral to the Eurosystem for monetary policy credit operations in the form of credit claims which result in a transfer without derecognition from the balance sheet are excluded from this item.
Vendar pa so pomembni na ravni posameznih institucij (ali skupin za sodelovanje v ciljno usmerjenih operacijah dolgoročnejšega refinanciranja), da bi se uskladili neto posojanje in razlike v stanjih.
Blocks 2.1 of Table 5a on monthly data and Table 5b on quarterly data cover data on net flows of loans that are securitised or otherwise transferred without any impact on loan stocks, but loans to households for house purchase are not separately identified and should thus be extracted from the MFIs' internal databases separately.
Naslednje učinke je treba poročati v zvezi s stanji posojil v bilanci stanja, razen olistinjenih ali drugače prenesenih posojil, katerih pripoznanje ni bilo odpravljeno, pri čemer se uporablja običajni dogovor o evidentiranju učinkov, ki vodijo v zmanjšanje (povečanje) stanj, z negativnim (pozitivnim) predznakom.
In addition, as specified above, the requirements exclude:
Spremembe v sektorski razvrstitvi ali rezidenčnem območju posojilojemalcev, ki imajo za posledico spremembe v poročanih stanjih, ki ne izhajajo iz neto posojanja in jih je zaradi tega treba evidentirati [13].
Loans disposed of to or acquired from another domestic MFI, including intra-group transfers owing to corporate business restructuring (e.g. when a domestic MFI subsidiary transfers a pool of loans to the parent MFI);
Spremembe v razvrstitvi instrumentov.
Loan transfers in the context of intra-group reorganisations owing to mergers, acquisitions and divisions.
Te spremembe tudi lahko vplivajo na kazalnike, če se stanja posojil povečajo (znižajo) zaradi, na primer, prerazvrstive dolžniškega vrednostnega papirja (posojilo) kot posojilo (dolžniški vrednostni papir).
For a more detailed definition of the items to be included, see Part 5 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) and Section 2.3 of the Manual on MFI balance sheet statistics.
Prilagoditve, ki izhajajo iz popravka napak pri poročanju.
Other adjustments (3.2)
Učinke, povezane s prenosi posojil, ki nastopijo v zvezi s korporativnim prestrukturiranjem in reorganizacijo znotraj skupine zaradi združitev, prevzemov in delitev, je treba poročati pod postavko 3.1B.
Data on other adjustments must be reported for outstanding eligible loans on the balance sheet, excluding securitised or otherwise transferred loans which are not derecognised.
Prerazvrstitve se ne zahtevajo glede sprememb v sestavi skupin za sodelovanje v ciljno usmerjenih operacijah dolgoročnejšega refinanciranja, saj je v takšnih primerih treba ponovno predložiti obrazce za poročanje, ki odražajo novo sestavo skupine.
Revaluations owing to changes in exchange rates (3.2 A)
Za dodatne informacije glej oddelek 1.6.3.4 Priročnika za statistiko bilance stanja MFI;
Movements in exchange rates against the euro give rise to changes in the value of loans denominated in foreign currencies when they are expressed in euro.
toda paziti je treba na konceptualne razlike, omenjene zgoraj, za namene izpeljave podatkov o prerazvrstitvah na ravni posameznih institucij.
Data on these effects should be reported with a negative (positive) sign when in net terms they give rise to a reduction (increase) in outstanding amounts, and are necessary to allow a full reconciliation between net lending and changes in outstanding amounts.
Poročanje o CILJNO USMERJENIH OPERACIJAH DOLGOROČNEJŠEGA REFINANCIRANJA
These adjustments are not covered under the requirements laid down by Regulation (EU) No 1071/2013 (ECB/2013/33).
Obdobje poročanja:
For the purposes of the TLTRO reporting template, if the data (or even an approximation) are not readily available to MFIs, they can be calculated in accordance with the guidance provided in Section 4.2.2 of the Manual on MFI balance sheet statistics.
Posojila nefinančnim družbam in gospodinjstvom, razen posojil gospodinjstvom za nakup hiše (tisoči EUR)
The suggested estimation procedure limits the scope of the calculations to major currencies and is based on the following steps:
Glavni agregati
the outstanding amounts of eligible loans at the end of the month preceding the start of the period and at the end of the period (items 1 and 4) are broken down by currency of denomination, focusing on the pools of loans denominated in GBP, USD, CHF and JPY (if these data are not readily available, data on total outstanding amounts on the balance sheet, including securitised or otherwise transferred loans which are not derecognised — items 1.1 and 4.1 — can be used);
Posojila nefinančnim družbam
each pool of loans is treated as follows (the relevant equation numbers in the Manual on MFI balance sheet statistics are provided in brackets):
Posojila gospodinjstvom (vključno z nepridobitnimi institucijami, ki opravljajo storitve za gospodinjstva), razen posojil za nakup hiše
outstanding amounts at the end of the month preceding the start of the reporting period and at the end of the period are converted into the original currency of denomination, using the corresponding nominal exchange rates [10] (equations [4.2.2] and [4.2.3]);the change in outstanding amounts during the reference period denominated in foreign currency is computed and converted back into euro using the average value of the daily exchange rates during the reporting period (equation [4.2.4]);
postavka
the difference between the change in outstanding amounts converted into euro, as calculated in the previous step, and the change in outstanding amounts in euro is computed (equation [4.2.5], with the opposite sign);
preverjanje
the final exchange rate adjustment is estimated as the sum of the adjustments for each currency.
Stanja primernih posojil ob koncu meseca pred začetkom obdobja poročanja
For additional information, see Sections 1.6.3.5 and 4.2.2 of the Manual on MFI balance sheet statistics.
Primerno neto posojanje v obdobju poročanja
Write-offs/write-downs (3.2B)
Prilagoditve stanj:
In accordance with Regulation (EU) No 1071/2013 (ECB/2013/33), ‘write-down’ means the direct reduction of the carrying amount of a loan on the (statistical) balance sheet owing to its impairment.
zmanjšanja (–) in povečanja (+)
Similarly, ‘write-off’ means a write-down of the full carrying amount of a loan leading to its removal from the balance sheet.
Stanja primernih posojil ob koncu obdobja poročanja
The effects of write-downs and write-offs should be reported with a negative (positive) sign when in net terms they result in a reduction (increase) in outstanding amounts.
Osnovne postavke
These data are necessary to allow a full reconciliation between net lending and changes in outstanding amounts.
Stanja v bilanci stanja
As regards write-offs/write-downs relating to outstanding loans on the balance sheet, data compiled to comply with the minimum requirements of Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) (Block 2 of Table 1A on revaluation adjustments) can be used.
Neporavnani zneski olistinjenih ali drugače prenesenih posojil, katerih pripoznanje v bilanci stanja ni bilo odpravljeno
However, disentangling the impact of loan write-offs/write-downs on securitised or otherwise transferred loans which are not derecognised requires a separate data extraction from the MFIs' internal databases.
Stanja rezervacij za primerna posojila (*)
Data on outstanding amounts of eligible loans (items 1 and 4) are in principle corrected for the outstanding amounts of provisions in cases where loans are recorded net of provisions on the statistical balance sheet.
Bruto posojanje
In cases where participants report items 1.3 and 4.3, data on loan write-offs/write-downs should incorporate the cancelation of past provisions on loans that have become (partly or fully) unrecoverable and, in addition, should also include any losses in excess of the provisions, if applicable.
Odplačila
Similarly, when a provisioned loan is securitised or otherwise transferred, a write-off/write-down needs to be recorded that is equal to the outstanding provisions, with the opposite sign, in order to match the change in the value on the balance sheet, corrected for the amounts of provisions and the value of the net flow.
Prodaje in nakupi posojil ter drugi prenosi posojil v obdobju poročanja
Provisions may change over time as a result of new allowances for impairment and loan losses (net of possible reversals, including those that take place when a loan is repaid by the borrower).
Neto tokovi olistinjenih posojil z učinkom na stanja posojil
Such changes should not be recorded in the TLTRO reporting template as part of write-offs/write-downs (as the template reconstructs values gross of provisions) [11].
Neto tokovi drugače prenesenih posojil z učinkom na stanja posojil
Disentangling the impact of loan write-offs/write-downs on securitised or otherwise transferred loans which are not derecognised can be omitted if separate data on provisions cannot be extracted from the MFIs' internal databases.
Neto tokovi olistinjenih ali drugače prenesenih posojil brez učinka na stanja posojil
Where it is the practice that outstanding amounts of loans are reported net of provisions, but the relevant items (1.3 and 4.3) relating to provisions are not reported (see above), write-offs/write-downs must include new allowances for impairment and loan losses on the loan portfolio (net of possible reversals, including those that take place when a loan is repaid by the borrower) [12].
Druge prilagoditve
In principle, these items also cover revaluations arising when loans are securitised or otherwise transferred and the transaction value differs from the nominal amount outstanding when the transfer takes place.
Odpisi/delni odpisi
These revaluations must be reported, where identifiable, and should be calculated as the difference between the transaction value and the nominal amount outstanding at the time of the sale.
Prerazvrstitve
For additional information, see Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) and Section 1.6.3.3 of the Manual on MFI balance sheet statistics.
Uporablja se samo v tistih primerih, kjer se posojila poročajo v neto zneskih brez rezervacij;
Reclassifications (3.2C)
za več podrobnosti glej navodila za poročanje.
Reclassifications record all other effects that are not related to net lending, as defined above, but result in changes in the outstanding amounts of loans on the balance sheet, excluding securitised or otherwise transferred loans which are not derecognised.
Opombe:
These effects are not covered under the requirements laid down by Regulation (EU) No 1071/2013 (ECB/2013/33) and their impact is normally estimated on an aggregated basis when compiling macroeconomic statistics.
Za namene obrazca za poročanje „gospodinjstva“ vključujejo nepridobitne institucije, ki opravljajo storitve za gospodinjstva.
However, they are important at the level of individual institutions (or TLTRO groups) in order to reconcile net lending and changes in outstanding amounts.
Uredba (EU) št. 1071/2013 Evropske centralne banke z dne 24. septembra 2013 o bilanci stanja sektorja denarnih finančnih institucij (ECB/2013/33) (UL L 297, 7.11.2013, str. 1).
The following effects must be reported, in respect of the outstanding amounts of loans on the balance sheet, excluding securitised or otherwise transferred loans which are not derecognised and the usual convention of recording effects leading to reductions (increases) in outstanding amounts with a negative (positive) sign applies.
Sektorska razvrstitev glavnih uprav in holdinških družb nefinančnih družb iz Uredbe (ES) št. 25/2009 (ECB/2008/32) je bila spremenjena z Uredbo (EU) št. 1071/2013 (ECB/2013/33), da bi se odrazile spremembe mednarodnih statističnih standardov.
Changes in the sector classification or area of residence of borrowers that result in changes in the reported outstanding positions which are not due to net lending and thus need to be recorded [13].
Skladno z Uredbo (EU) št. 1071/2013 (ECB/2013/33) so glavne uprave in holdinške družbe nefinančnih družb prerazvrščene kot finančne družbe.
Changes in the classification of instruments.
Poročanje v zvezi s ciljno usmerjenimi operacijami dolgoročnejšega refinanciranja mora načeloma biti skladno z okvirom za poročanje postavk bilance stanja:
These may also affect the indicators if the outstanding amounts of loans increase (decrease) owing, for instance, to the reclassification of a debt security (loan) as a loan (debt security).
z učinkom od decembra 2014 podatki ne bi smeli zajemati glavnih uprav in holdinških družb, popravke pa je treba ustrezno prenesti.
Adjustments that result from the correction of reporting errors.
Glej „Manual on MFI balance sheet statistics“, ECB, april 2012, dostopen na naslovu http://www.ecb.europa.eu.
Effects relating to loan transfers that arise in the context of corporate restructuring and intra-group reorganisations owing to mergers, acquisitions and divisions must be reported under item 3.1.B.
Zlasti oddelek 2.1.4, str. 76, se nanaša na statistično poročanje posojil.
For additional information, see Section 1.6.3.4 of the Manual on MFI balance sheet statistics;
Ta dogovor o označevanju predznakov (ki je nasproten od zahtev iz Uredbe (EU) št. 1071/2013 (ECB/2013/33)) je skladen s splošno zahtevo glede podatkov o prilagoditvah, kakor je opredeljeno zgoraj – in sicer se učinki, ki povzročijo povečanja (zmanjšanja) v stanjih, poročajo s pozitivnim (negativnim) predznakom.
however, the conceptual differences highlighted above should be borne in mind for the purposes of deriving reclassification data at the level of individual institutions.
Kot je bilo pojasnjeno zgoraj, Uredba (EU) št. 1071/2013 (ECB/2013/33) dovoljuje, da MFI poročajo odkupljena posojila po njihovi transakcijski vrednosti (pod pogojem, da je to nacionalna praksa, ki jo uporabljajo vse MFI, ki so rezidenti v državi).
TLTRO reporting
V teh primerih se morajo prevrednotovalne komponente, ki lahko nastanejo, poročati v obrazcu pod postavko 3.2B.
Reporting period:
V skladu z zahtevami Uredbe (ES) št. 25/2009 (ECB/2008/32), ki jih morajo MFI uporabljati, ko poročajo statistiko postavk bilance stanja do referenčnega meseca november 2014, so vsi prenosi med MFI iz euroobmočja izključeni iz neto tokov, ne le tisti med domačimi MFI.
Main aggregates
Glej sporočilo za javnost z dne 8. julija 1998 o vzpostavitvi enotnih tržnih standardov, ki je dostopno na spletni strani ECB (http://www.ecb.europa.eu).
Loans to non-financial corporations
Treba je opozoriti, da se ta zahteva razlikuje od zahtev za poročanje po Uredbi (EU) št. 1071/2013 (ECB/2013/33).
Loans to households (including non-profit institutions serving households), excluding loans for house purchase
Ta zahteva je enaka kot informacije, ki jih morajo po Uredbi (EU) št. 1071/2013 (ECB/2013/33) poročati MFI, ki posojila evidentirajo neto brez rezervacij.
item
Učinke prerazvrstitve glavnih uprav in holdinških družb nefinančnih družb kot finančnih družb v decembru 2014 je treba evidentirati pod postavko 3.2C.
formula
Udeleženci bodo v dveh ciljno usmerjenih operacijah dolgoročnejšega refinanciranja, ki bosta izvedeni v septembru in decembru 2014, upravičeni do izposoje začetnega obsega sredstev.
validation
Znesek, ki se lahko izposodi v okviru tega začetnega obsega sredstev, bo določen na podlagi skupnega stanja primernih posojil udeleženca nefinančnemu zasebnemu sektorju na dan 30. aprila 2014.
Outstanding amounts of eligible loans at the end of the month preceding the start of the reporting period
Ne glede na to, ali bodo sodelovali v ciljno usmerjenih operacijah dolgoročnejšega refinanciranja, ki bodo izvedene v letu 2014, bodo udeleženci v naslednjih šestih ciljno usmerjenih operacijah dolgoročnejšega refinanciranja, ki bodo izvedene v letih 2015 in 2016, upravičeni do dodatnega obsega sredstev.
Eligible net lending in the reporting period
Zneski, ki se lahko izposodijo v okviru tega dodatnega obsega sredstev, bodo določeni na podlagi obsega primernega neto posojanja udeleženca nefinančnemu zasebnemu sektorju v določenem obdobju, izračunanega v skladu s predpisanimi merili, ki presega določen referenčni znesek.
Outstanding amounts of eligible loans at the end of the reporting period
institucija, ki je imenovana kot vodilna institucija, je edini član skupine za sodelovanje v ciljno usmerjenih operacijah dolgoročnejšega refinanciranja, ki lahko sodeluje v avkcijskih postopkih ciljno usmerjenih operacij dolgoročnejšega refinanciranja, in
Underlying items
izgubi status kreditne institucije ali
Outstanding amounts on the balance sheet
Začetni obseg sredstev izposoje v ciljno usmerjenih operacijah dolgoročnejšega refinanciranja za vsakega udeleženca znaša 7 % njegovega skupnega stanja primernih posojil na dan 30. aprila 2014.