natgillin/translations-raw huggingface dataset:
For example, if “ACME Motors” was a non-financial corporation resident in Japan producing automobiles and “ACME Motor Finance” was a subsidiary resident in euro area country “Country B”, issues by ACME Motor Finance would have to be attributed to captive financial institutions of Country B, because the parent company ACME Motors is not resident in the same country.
Za namen statistike se izdaje vrednostnih papirjev z mešano obrestno mero razvrstijo kot vrednostni papirji s spremenljivo obrestno mero [9].
The only exception to this is the case of SPEs owned by government, in which case the security is recorded as being issued by the government in the country of the parent organisation [8].
Brezkuponske obveznice, ki so izdane z diskontom, tj. instrumenti, ki ne prihašajo plačila obresti, in so izdane s precejšnjim diskontom glede na vrednost.
A public corporation that becomes privatised by issuing listed shares must be allocated to the non-financial corporation sector.
Večina diskonta pomeni ekvivalent obresti, obračunanih v času življenjske dobe obveznice.
Similarly, a public credit institution (CI) that is privatised must be allocated to the MFIs other than central banks sector.
Razvrstitev izdaj
Issues by households or non-profit institutions serving households must be classified as issues by non-financial corporations.
Izdaje se analizirajo v dveh obširnih skupinah: (a) dolžniški vrednostni papirji [10] in (b) kotirajoče delnice [11].
Maturity of issues
Vrednostni papirji, ki se izdajo preko zasebnih vlagateljev so zajeti, kolikor je mogoče.
Short-term debt securities comprise securities that have an original maturity of one year or less, even if they are issued under longer-term facilities.
Papirji denarnega trga so zajeti kot del dolžniških vrednostnih papirjev.
Long-term debt securities comprise securities that have an original maturity of more than one year.
Delnice, ki ne kotirajo na borzi [12] in drug lastniški kapital [13] se lahko poročajo prostovoljno kot ločeni pojasnjevalni postavki.
Issues with optional maturity dates, the latest of which is more than one year away, and issues with indefinite maturity dates, are classified as long-term.
Delnice/enote, ki jih izdajo skladi denarnega trga in drugi investicijski skladi, niso vključene.
A two-year maturity split, as in the MFI balance sheet statistics, is not required.
Spodaj je naveden nepopoln seznam instrumentov, zajetih v statistiki izdaj vrednostnih papirjev:
Classification of long-term debt securities by interest rate
Dolžniški vrednostni papirji
Long-term debt securities are divided into:
Kratkoročni dolžniški vrednostni papirji
Fixed interest rate debt securities, i.e. debt securities which are issued and redeemed at par value and debt securities issued at a discount or premium to their par value.
Vključeni so najmanj naslednji instrumenti:
Variable interest rate debt securities, i.e. debt securities where the coupon rate and/or underlying principal is linked to a general price index for goods and services (such as the consumer price index), an interest rate, or an asset price resulting in a variable nominal coupon payment over the life of the issue.
zakladne menice in drugi kratkoročni papirji, ki jih izda država,
For the purposes of securities issues statistics, mixed interest rate debt securities are classified as variable interest rate [9].
kratkoročni vrednostni papirji, izdani v okviru dolgoročnih instrumentov zajamčenega vpisa vrednostnih papirjev,
Zero coupon bonds issued at discount, i.e. instruments that have no interest payments and are issued at a considerable discount to par value.
bančni akcepti.
Most of the discount represents the equivalent of the interest accrued during the life of the bond.
Dolgoročni dolžniški vrednostni papirji
Classification of issues
Za ponazoritev so vključeni najmanj naslednji instrumenti:
Issues are analysed under two broad groupings: (a) debt securities [10], and (b) listed shares [11].
prinosniške obveznice,
Securities issued via private placement are covered as far as possible.
podrejene obveznice,
Money market paper is included indistinguishably as part of debt securities.
obveznice z opcijskimi datumi zapadlosti, pri katerih je zadnji oddaljen več kakor leto,
Unlisted shares [12] and other equity [13] may be reported on a voluntary basis as two separate memorandum items.
nedatirane obveznice ali obveznice brez dospetja,
Shares/units issued by money market funds and other investment funds are excluded.
zapisi s spremenljivo obrestno mero,
Debt securities
krite obveznice,
Short-term debt securities
indeksirani vrednostni papirji, pri katerih je vrednost glavnice vezana na indeks cen, ceno blaga ali na indeks deviznega tečaja,
The following instruments are included as a minimum.
močno diskontirane obveznice, ki imajo majhna kuponska plačila in so izdane z diskontom glede na imensko vrednost,
Treasury bills and other short-term paper issued by general government.
brezkuponske obveznice,
Negotiable short-term paper issued by financial and by non-financial corporations.
euroobveznice,
A variety of terms are used for such paper including commercial paper, commercial bills, promissory notes, bills of trade, bills of exchange and certificates of deposit.
globalne obveznice,
Short-term securities issued under long-term underwritten note issuance facilities.
obveznice zasebne izdaje,
Bankers' acceptances.
vrednostni papirji, ki izhajajo iz pretvorbe posojil,
Long-term debt securities
posojila, ki so dejansko postala tržna,
The following instruments are illustrative and included as a minimum.
delnice ali deleži, ki prinašajo fiksni dohodek, ne zagotavljajo pa udeležbe pri razdelitvi preostale vrednosti družbe ob prenehanju, vključno s prednostnimi delnicami brez pravice do udeležbe pri dobičku,
Bearer bonds.
finančna sredstva, izdana kot del listinjenja posojil, hipotek, dolga po kreditnih karticah, terjatev in drugih sredstev.
Subordinated bonds.
Izključeni so naslednji instrumenti:
Bonds with optional maturity dates, the latest of which is more than one year away.
transakcije z vrednostnimi papirji kot del dogovorov o začasni prodaji,
Undated or perpetual bonds.
izdaje netržnih vrednostnih papirjev,
Variable rate notes.
netržna posojila.
Convertible bonds.
Delnice, ki kotirajo na borzi
Covered bonds.
Delnice, ki kotirajo na borzi, vključujejo:
Index-linked securities where the value of the principal is linked to a price index, the price of a commodity or an exchange rate index.
kapitalske delnice, ki jih izdajo družbe z omejeno odgovornostjo,
Deep-discounted bonds, which have small coupon payments and are issued at a discount to face value.
odkupljene delnice v družbah z omejeno odgovornostjo,
Euro bonds.
prednostne ali preferenčne deleže ali delnice, ki omogočajo udeležbo pri razdelitvi preostale vrednosti ob prenehanju družbe.
Global bonds.
Te lahko kotirajo ali ne kotirajo na priznani borzi,
Privately issued bonds.
prodaje zaprtemu krogu vlagateljev, kjer je mogoče.
Securities resulting from the conversion of loans.
Če se družba privatizira in država obdrži del delnic, drugi del pa kotira na reguliranem trgu, se celotna vrednost kapitala družbe zabeleži med neporavnanimi zneski kotirajočih delnic, ker se potencialno lahko z vsemi delnicami kadar koli trguje po tržni vrednosti.
Loans that have become negotiable de facto.
Enako velja, če se del delnic proda večjim vlagateljem in se na borzi trguje le s preostalim delom (free float).
Debentures and loan stock convertible into shares, whether shares of the issuing corporation or shares of another company, so long as they have not been converted.
Delnice, ki kotirajo na borzi, ne vključujejo:
Where separable from the underlying bond, the conversion option, which is considered to be a financial derivative, is excluded.
zadolžnice in podjetniške obveznice, zamenljive v delnice, ki se vključijo, ko se zamenjajo v delnice,
Shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares.
lastniški kapital partnerjev z neomejeno odgovornostjo v korporativnih partnerskih podjetjih,
Financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets.
naložbe države v kapital mednarodnih organizacij, ki so pravno ustanovljene kot delniške družbe,
The following instruments are excluded:
izdaje premijskih delnic, samo v trenutku izdaje in izdaje deljenih delnic; premijske delnice se brez razlikovanja vključijo v celotno stanje kotirajočih delnic.
transactions in securities as part of repurchase agreements,
Valuta izdaje
issues of non-negotiable securities,
Obveznice v dveh valutah je treba razvrstiti glede na denominacijo obveznice.
non-negotiable loans.
Obveznice v dveh valutah so obveznice, namenjene odkupu ali izplačilu kupona v valuti, ki ni valuta denominacije obveznice.
Listed shares
Če se globalna obveznica izda v več kakor eni valuti, je treba vsak del poročati kot ločeno izdajo glede na njeno valuto izdaje.
Listed shares include the following.
Kadar so izdaje denominirane v dveh valutah, na primer 70 % v eurih in 30 % v ameriških dolarjih, je treba ustrezne dele izdaje, kjer je mogoče, poročati ločeno glede na valuto denominacije.
Capital shares issued by limited liability companies.
Zato je treba 70 % izdaje poročati kot izdajo v eurih/nacionalnih denominacijah [14] in 30 % kot izdajo v drugih valutah.
Preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation.
Za izdajo se šteje, da nastane v trenutku, ko izdajatelj prejme plačilo, in ne v trenutku, ko konzorcij prevzame obveznost.
These may be listed or unlisted on a recognised exchange.
Uskladitev stanj in tokov
Private placements where possible.
NCB morajo predložiti informacije o neporavnanih zneskih, bruto izdajah, odkupih in neto izdajah kratkoročnih in dolgoročnih dolžniških vrednostnih papirjev ter o kotirajočih delnicah.
If a company is privatised and the government keeps part of the shares of the privatised company but the rest are quoted on a regulated market, the whole value of the company's capital is recorded within the outstanding amounts of listed shares, since all shares could potentially be traded at any time at market value.
Spodnja tabela ponazarja povezavo med stanji (tj. neporavnani zneski) in tokovi (tj. bruto izdaje, odkupi in neto izdaje).
The same applies if part of the shares is sold to large investors and only the remaining part, i.e. the free float, is traded on the stock exchange.
V praksi je povezava bolj kompleksna zaradi sprememb v vrednotenju cen in deviznih tečajev, reinvestiranih (tj. obračunanih) obresti, prerazvrstitev, sprememb in drugih popravkov.
Listed shares exclude:
Neporavnane izdaje ob koncu obdobja poročanja
shares offered for sale but not taken up on issue,
Neporavnane izdaje ob koncu preteklega obdobja poročanja
debentures and loan stock convertible into shares, which are included once they are converted into shares,
Bruto izdaje v obdobju poročanja
the equity of partners with unlimited liability in incorporated partnerships,
Odkupi v obdobju poročanja
government investments in the capital of international organisations that are legally constituted as corporations with share capital,
Prerazvrstitve in druge spremembe
issues of bonus shares at the time of issue only and split share issues; bonus shares and split shares are however included indistinguishably in the total stock of listed shares.
Neto izdaje v obdobju poročanja
Currency of issue
Bruto izdaje v obdobju poročanja morajo vključevati vse izdaje dolžniških vrednostnih papirjev in kotirajočih delnic, pri katerih izdajatelj proda novo nastale vrednostne papirje za gotovino.
Dual currency bonds must be classified according to the denomination of the bond.
Veljajo za redni nastanek novih instrumentov.
Dual currency bonds are defined as bonds that are scheduled to be redeemed or the coupon paid in a different currency from the denomination of the bond.
Trenutek, v katerem se izdaje zaključijo, je opredeljen kot trenutek izvršitve plačila; beleženje izdaj mora zato odražati, kolikor je mogoče natančno, trenutek plačila za osnovno izdajo.
If a global bond is issued in more than one currency, each portion must be reported as a separate issue, according to its currency of issue.
Bruto izdaje zajemajo novo nastale delnice, ki jih za gotovino izdajo družbe, ki prvič kotirajo na borzi vrednostnih papirjev, vključno z novoustanovljenimi družbami ali zasebnimi družbami, ki postanejo javne družbe.
Where issues are denominated in two currencies, e.g. 70 % in euro and 30 % in US dollars, the relevant components of the issue must be reported separately where possible according to the currency denomination.
Bruto izdaje zajemajo tudi novo nastale delnice, ki se izdajo za gotovino v postopku privatizacije javnih družb, kadar delnice družbe začnejo kotirati na borzi vrednostnih papirjev.
Hence, in the given example 70 % of the issue must be reported as issues in euro/national denominations [14] and 30 % as issues in other currencies.
Izdaja premijskih delnic mora biti izključena [15].
Where it is not possible to separately identify the currency components of an issue, the actual breakdown made by the reporting country must be indicated in the national explanatory notes.
Bruto izdaje se ne smejo poročati v primeru, ko družba samo kotira na borzi vrednostnih papirjev in se ne pridobiva nov kapital.
Time of recording issue
Izmenjava ali prenos obstoječih vrednostnih papirjev v času prevzema ali združitve ni zajet [16] v poročanih bruto izdajah ali odkupih, razen novih instrumentov, ki jih rezidenčni subjekti euroobmočja ustvarijo in izdajo za gotovino.
An issue is considered to have occurred when the issuer receives payment, and not when the syndicate takes up the commitment.
Izdaje vrednostnih papirjev, ki jih je pozneje mogoče zamenjati v druge instrumente, je treba poročati kot izdaje v kategoriji njihovega prvotnega instrumenta; ob zamenjavi se odkupijo iz kategorije tega instrumenta v enakem znesku in se nato obravnavajo kot bruto izdaje v novi kategoriji [17].
Reconciliation of stocks and flows
Odkupi v obdobju poročanja zajemajo vse začasne prodaje dolžniških vrednostnih papirjev in kotirajočih delnic s strani izdajatelja, pri katerih vlagatelj za vrednostne papirje prejme gotovino.
NCBs must submit information on outstanding amounts, gross issues, redemptions and net issues of short-term and long-term debt securities and on listed shares.
Odkupi veljajo za redni izbris instrumentov.
The table below illustrates the link between stocks (i.e. outstanding amounts) and flows (i.e. gross issues, redemptions and net issues).
Zajemajo vse dolžniške vrednostne papirje, ki dosežejo svoj datum zapadlosti, pa tudi predčasne odkupe.
In practice, the link is more complex due to price and exchange rate valuation changes, reinvested (i.e. accrued) interest, reclassifications, revisions and other adjustments.
Ponovni odkupi delnic s strani družb so zajeti, če družba za gotovino ponovno odkupi vse delnice pred spremembo svoje pravne oblike ali za gotovino ponovno odkupi del svojih delnic in jih nato prekliče, kar povzroči zmanjšanje kapitala.
Outstanding issues at end of reporting period
Ponovni odkupi delnic s strani družb niso zajeti, če gre za naložbe v lastne delnice [18].
Outstanding issues at end of previous reporting period
Odkupi se ne smejo poročati v primeru izključnega umika z borze vrednostnih papirjev.
Gross issues during reporting period
Neto izdaje pomenijo stanje vseh bruto izdaj minus vsi odkupi, ki so bili izvedeni v obdobju poročanja.
Redemptions during reporting period
Neporavnani zneski kotirajočih delnic morajo zajemati tržno vrednost vseh kotirajočih delnic rezidenčnih subjektov.
Reclassifications and other changes
Neporavnani zneski kotirajočih delnic, ki jih poroča država euroobmočja se lahko zato zvišajo ali znižajo po prerazporeditvi subjekta, ki kotira na borzi.
Net issues during reporting period
To velja tudi v primeru prevzema ali združitve, kadar noben instrument ne nastane in ni izdan za gotovino in/ali ni odkupljen za gotovino in ni preklican.
Gross issues during the reporting period must include all issues of debt securities and listed shares where the issuer sells newly-created securities for cash.
V izogib dvojnemu štetju ali vrzelim pri dolžniških vrednostnih papirjih in kotirajočih delnicah morajo NCB v primeru prerazporeditve izdajatelja v drugo rezidenčno državo uskladiti čas poročanja takega primera dvostransko.
They concern the regular creation of new instruments.
Vrednotenje
The point in time at which issues have been concluded is defined as the time at which payment is made; the recording of issues must therefore reflect as closely as possible the timing of payment for the underlying issue.
Vrednost izdaj vrednostnih papirjev obsega komponento cene in, kadar so izdaje denominirane v valuti, ki ni valuta poročanja, komponento deviznega tečaja.
For listed shares, gross issues cover newly-created shares which are issued for cash by corporations listed on a stock exchange for the first time, including newly-created companies or private companies becoming public companies.
NCB morajo kratkoročne vrednostne papirje poročati po nominalni vrednosti [19], kotirajoče delnice pa po tržni vrednosti.
Gross issues also cover newly-created shares which are issued against cash during the privatisation of public corporations when the corporation's shares are listed on a stock exchange.
Dolgoročni dolžniški vrednostni papirji se lahko vrednotijo z uporabo različnih metod, glede na vrsto obrestne mere, kar ima za posledico kombinirano vrednotenje celote.
The issue of bonus shares must be excluded [15].
Na primer, izdaje s fiksno in spremenljivo obrestno mero se običajno vrednotijo po nominalni vrednosti, brezkuponske obveznice pa po efektivno plačanem znesku.
Gross issues must not be reported in the event of a sole listing of a corporation on a stock exchange where no new capital is raised.
Običajno je relativni znesek brezkuponskih obveznic majhen, tako da v šifrantu ni predvidena nobena vrednost za kombinirano vrednotenje; celotni znesek dolgoročnih dolžniških vrednostnih papirjev se poroča po nominalni vrednosti.
The exchange or transfer of existing securities during a takeover or merger is not covered [16] within the reported gross issues or redemptions, except for new instruments which are created and issued against cash by a euro area resident entity.
Kadar je obseg pojava znaten, se za ‚nedoločeno‘ uporablja vrednost ‚Z‘.
Issues of securities which can later be converted into other instruments must be recorded as issues in their original instrument category; on conversion they are to be recorded as having been redeemed from this instrument category, with an identical amount then treated as gross issues in a new category [17].
Na splošno, kadar nastopi primer kombiniranega vrednotenja, NCB zagotovi podrobnosti na ravni atributov v skladu z atributi iz Priloge III.
Redemptions during the reporting period cover all repurchases of debt securities and listed shares by the issuer, where the investor receives cash for the securities.
Vrednotenje cene
Redemptions concern the regular deletion of instruments.
Stanja in tokove kotirajočih delnic je treba poročati po tržni vrednosti.
They cover all debt securities reaching their maturity date, as well as early redemptions.
Izjema od beleženja stanj in tokov dolžniških vrednostnih papirjev po nominalni vrednosti obstaja v primeru močno diskontiranih in brezkuponskih obveznic, kjer se neporavnani zneski in bruto izdaje beležijo po efektivno plačanem znesku, tj. po diskontirani ceni v času izdaje skupaj z obračunanimi obrestmi in odkupi po nominalni vrednosti ob zapadlosti.
Company share buy-backs are covered if the company either repurchases all shares against cash prior to a change of its legal form, or repurchases part of its shares against cash and subsequently cancels them, leading to a reduction in capital.
Efektivno plačani znesek neporavnanih zneskov brezkuponskih obveznic je mogoče izračunati kakor je prikazano spodaj.
Company share buy-backs are not covered if they represent investments by a company in its own shares [18].
kjer je
Redemptions must not be reported in the event of a sole delisting from a stock exchange.
A efektivno plačani znesek = efektivno plačani znesek in obračunane obresti
Net issues are the balance of all gross issues made minus all redemptions that have occurred during the reporting period.
E diskontirana cena v času izdaje (znesek, plačan ob izdaji)
The outstanding amounts of listed shares must cover the market value of all the listed shares of the resident entities.
P nominalna vrednost (odplačana ob koncu zapadlosti)
The outstanding amounts of listed shares reported by a euro area country may therefore increase or decrease following relocation of a listed entity.
T čas od dneva izdaje do zapadlosti (v dnevih)
This also applies in the event of a takeover or merger where no instruments are created and issued against cash and/or redeemed against cash and cancelled.
t čas, ki je pretekel od datuma izdaje (v dnevih)
To avoid double counting or gaps for debt securities and listed shares in the event of an issuer relocating to another resident country, the relevant NCBs must coordinate the timing of reporting of such an event bilaterally.
Obstajajo lahko nekatere razlike v postopkih vrednotenja cene, ki se uporabljajo v državah.
Valuation
Pristop vrednotenja cene po ESR 2010, ki zahteva, da se tokovi dolžniških vrednostnih papirjev in delnic beležijo po vrednosti transakcije, stanja pa po tržni vrednosti, se v tem kontekstu ne uporablja.
The value of a securities issue comprises a price component and, where an issue is denominated in a currency other than the reporting currency, an exchange rate component.
Za močno diskontirane in brezkuponske obveznice mora poročevalska NCB, kjer je to izvedljivo, izračunati obračunane obresti.
NCBs must report short-term debt securities at face value [19] and listed shares at market value.
Valuta poročanja in vrednotenje deviznega tečaja
For long-term debt securities different methods may be used for valuation depending on the interest rate type, resulting in a mixed valuation for the total.
NCB morajo ECB poročati vse podatke, izražene v eurih, vključno z zgodovinskimi podatki.
For example, fixed interest rate and variable interest rate issues are typically valued at face value, and zero coupon bonds at the nominal value.
Pri preračunu vrednostnih papirjev, ki jih domači rezidenti izdajo v drugih valutah (sklop C) [20], v euro morajo NCB, kolikor je mogoče natančno, upoštevati načela vrednotenja deviznega tečaja, ki temeljijo na ESR 2010 [21], kakor je določeno spodaj.
Generally, the relative amount of zero coupon bonds is small, so that no provision for a mixed valuation value is made in the code list; the total amount of long-term debt securities is reported at face value.
obstoječe izdaje se morajo preračunati v euro/nacionalne denominacije po ustreznem srednjem tržnem deviznem tečaju, ki velja ob koncu obdobja poročanja, tj. ob zaključku poslovanja na zadnji delovni dan v obdobju poročanja;
Where the magnitude of the phenomenon is significant, the value “Z” for “not specified” is used.
bruto izdaje in odkupe je treba preračunati v euro/nacionalne denominacije z uporabo srednjega tržnega deviznega tečaja, ki velja v času plačila.
In general, whenever there is a situation where mixed valuation occurs, details are provided by the NCB at the attribute level in accordance with the attributes in Annex III.
Če ni mogoče ugotoviti točnega deviznega tečaja, ki se uporabi za preračun, se lahko uporabi devizni tečaj, ki je čim bližje srednjemu tržnemu deviznemu tečaju v času plačila.
Price valuation
Konceptualna skladnost
Stocks and flows of listed shares must be reported at market value.
Statistika izdaj vrednostnih papirjev in statistika bilance stanja MFI sta povezani za namen izdaj tržnih instrumentov s strani MFI.