natgillin/translations-raw huggingface dataset:
For instance, if an MFI surrenders its authorisation but continues to operate as an other financial intermediary (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 counterparties’).
Obračunane obresti na imetja vrednostnih papirjev in na izdane vrednostne papirje so vključene v podatke o stanjih vrednostnih papirjev in v vrednost transakcije.
Changes in the structure of the reporting sector
Uredba (EU) št. 1073/2013 (ECB/2013/38) omogoča fleksibilnost glede vrste podatkov, ki so potrebni za izračun prevrednotovalnih popravkov za sredstva in obveznosti, in glede oblike, v kateri se ti podatki zbirajo in pripravljajo.
Changes in the structure of the reporting sector arise in the context of intra-group reorganisations or mergers, acquisitions and divisions.
Odločitev o metodi je prepuščena NCB.
These corporate restructuring operations typically lead to changes in the valuation of financial assets and liabilities; revaluation adjustments are entered to reflect these changes and thus allow transactions to be correctly derived.
Za izpeljavo prevrednotovalnih popravkov za vrednostne papirje, ki se zbirajo na podlagi posameznih vrednostnih papirjev, sta na voljo naslednji dve možnosti:
Moreover, the operations often give rise to the transfer of financial assets and liabilities from the balance sheet of one institutional unit to another (change in ownership).
investicijski skladi poročajo informacije po posameznih vrednostnih papirjih, ki NCB omogočajo izpeljavo prevrednotovalnih popravkov: investicijski skladi poročajo NCB informacije, ki se zahtevajo v odstavkih 1, 2 in 4 tabele 2 v delu 3 Priloge I k Uredbi (EU) št. 1073/2013 (ECB/2013/38), na podlagi posameznih vrednostnih papirjev.
The boundary for treating transfers of assets as transactions is defined by the existence of two separate institutional units which act by mutual agreement.
investicijski skladi neposredno poročajo NCB transakcije na podlagi posameznih vrednostnih papirjev: investicijski skladi poročajo skupne zneske nakupov in prodaj vrednostnih papirjev, ki so se izvedli v referenčnem obdobju, kakor je določeno v odstavkih 1 in 3 iz tabele 2 v delu 3 Priloge I k Uredbi (EU) št. 1073/2013 (ECB/2013/38), na podlagi posameznih vrednostnih papirjev.
If, however, the transfers occur as a result of the creation or disappearance of an institutional unit, they should be treated as ‘reclassifications and other adjustments’.
NCB izračunajo »prevrednotovalne popravke« na podlagi razlike med stanji ob koncu obdobja in z odstranitvijo transakcij ter posredujejo prevrednotovalne popravke ECB v skladu s to smernico.
In particular, if a merger or acquisition leads to the disappearance of one or more institutional units, all cross-positions that existed between the merging institutions and that are netted at the time when the units cease to exist disappear from the system and reclassification adjustments must be reported accordingly.
Za sredstva in obveznosti razen vrednostnih papirjev ali za tiste vrednostne papirje, ki se ne zbirajo na podlagi posameznih vrednostnih papirjev, sta za izpeljavo prevrednotovalnih popravkov na voljo naslednji dve možnosti:
Corporate divisions are treated symmetrically.
investicijski skladi poročajo agregirane popravke: investicijski skladi poročajo popravke za vsako postavko, ki odražajo spremembe v vrednotenju zaradi spremembe cen in deviznih tečajev [10].
A more thorough analysis of changes in the structure of the reporting sector arising in the context of corporate restructuring and detailed numerical examples may be found in guidance material provided by the ECB, e.g. the ‘Manual on MFI balance sheet statistics’ and the ‘Manual on investment fund statistics’.
NCB, ki izberejo to metodo, agregirajo popravke, ki jih poročajo investicijski skladi, za posredovanje podatkov ECB,
Other cases of ‘reclassifications and other adjustments’
investicijski skladi poročajo agregirane transakcije: investicijski skladi združijo transakcije v mesecu in NCB posredujejo vrednost nakupov in prodaj.
Changes in the sector classification or residence of customers give rise to a reclassification of assets/liabilities vis-à-vis these counterparties.
NCB, ki prejmejo podatke o transakcijah, izračunajo »prevrednotovalne popravke« kot preostanek razlike med stanji in transakcijami ter posredujejo prevrednotovalni popravek ECB v skladu s to smernico.
Such changes in classification occur for a number of reasons, e.g. because a governmental entity changes economic sector after privatisation, or because mergers/divisions alter the principal activity of corporations.
Popravki tokov: posebnosti v statistiki DPFS
Similarly, the instrument classification of assets and liabilities can change, for instance when loans become negotiable and are accordingly regarded as debt securities for statistical purposes.
Za statistiko DPFS NCB predložijo transakcije za vse postavke bilance stanja DPFS v skladu s členom 20.
As these reclassifications result in changes in the reported stock positions but do not represent a transaction, an adjustment must be introduced to remove their impact from the statistics.
Poročevalske enote za DPFS zagotovijo transakcije, kakor so opredeljene v delu 3 Priloge II k Uredbi (EU) št. 1075/2013 (ECB/2013/40), neposredno zadevni NCB, alternativno pa lahko poročevalske enote namesto tega in v dogovoru z NCB zagotovijo prevrednotovalne popravke in druge spremembe obsega, ki NCB omogočajo izpeljavo transakcij, v skladu z načeli, določenimi v tej prilogi.
Within the limits defined by the revision policy, NCBs correct reporting errors in the stock data as soon as the errors are identified.
NCB poročajo ECB podatke o odpisih/delnih odpisih olistinjenih posojil v skladu s členom 20.
Ideally, the corrections entirely remove the error from the data, especially where the error affects a single period or a limited time range.
Vključeni so tudi odpisi/delni odpisi, ki so pripoznani v času, ko se posojilo proda ali prenese na tretjo osebo, če jih je mogoče ugotoviti.
In these circumstances, no break in series occurs.
Namesto posredovanja podatkov o odpisih/delnih odpisih lahko poročevalske enote v dogovoru z zadevno NCB zagotovijo druge informacije, ki NCB omogočajo izpeljavo zahtevanih podatkov o odpisih/delnih odpisih.
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.
To je v skladu z ESR 2010 in drugimi mednarodnimi statističnimi standardi.
In this case, NCBs identify the size of the break that occurs and enter an adjustment under ‘reclassifications and other adjustments’.
Kljub temu v primeru statistike investicijskih skladov Uredba (EU) št. 1073/2013 (ECB/2013/38) zahteva ločeno poročanje novih izdaj in odkupov delnic/enot investicijskih skladov v mesecu poročanja.
Similar practices apply to the implementation of changes of statistical definitions affecting reported data, as well as to correcting for breaks that may be due to the introduction, change or abandonment of grossing-up methods.
Popravke, ki se nanašajo na bilanco stanja ECB, poroča generalni direktorat Uprava.
Write-offs/write-downs of loans
To merilo se uporablja v mejnih primerih.
Losses recognised at the time the loans are sold or transferred to a third party are also included, where identifiable.
Obravnava obračunanih obresti v statistiki bilance stanja MFI odstopa od ESR 2010, ki določa, da so »[o]bresti […] zajete tako, da se upniku v času stalno obračunavajo na znesek neodplačane glavnice«, in zlasti kot transakcija znotraj finančnega instrumenta, na katerega se nanaša, ki ustreza transakciji med prihodki od obresti v nefinančnih računih (odstavek 5.43).
Revaluation adjustments due to changes in prices
V plačilni bilanci in stanju mednarodnih naložb se obresti beležijo v kategoriji zadevnega instrumenta.
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.
Do njih lahko pride tudi, ko mora serviser navesti znižano stanje glavnice dolga za slaba posojila, da bi izpolnjeval pogodbe z vlagatelji.
The nature and extent of ‘revaluation adjustments’ are determined by the adopted method of valuation.
V skladu s Prilogo III k Uredbi (EU) št. 1073/2013 (ECB/2013/38) NCB zbirajo od investicijskih skladov bodisi podatke o prevrednotenjih zaradi spremembe cen in deviznih tečajev bodisi alternativno samo podatke o prevrednotenjih zaradi sprememb cen in potrebne podatke, ki zajemajo najmanj razčlenitev po valutah na britanski funt, ameriški dolar, japonski jen in švicarski frank, z namenom izpeljave prevrednotenj zaradi sprememb deviznih tečajev.
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.
PRILOGA V
Revaluation adjustments due to exchange rate changes
SEZNAM INSTITUCIONALNIH ENOT ZA STATISTIČNE NAMENE
For the purpose of submitting statistical data to the ECB, the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro at market exchange rates prevailing on the day to which the data relate.
Vzporedba seznama atributov iz registra institucij in povezanih družb (RIAD) z določenimi nizi podatkov, ki se vodijo za statistične namene
ECB reference exchange rates should be used [6].
M (obvezno), E (zaželeno), O (neobvezno), prazno (se ne uporablja).
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.
Frekvenca: a (letna), q (četrtletna), m (mesečna), d (dnevna/takoj po nastanku spremembe).
As these changes represent holding gains/losses and are not financial transactions, the valuation effects need to be identified so that they can be excluded from transactions.
Rok: za letne podatke (če ni določeno drugače) en mesec po referenčnem datumu.
Revaluation adjustments due to exchange rate changes 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.
Relevanten v kontekstu seznama
Flow adjustments: special features in BSI statistics
PSRI [2]
In the case of BSI statistics, each NCB submits separate adjustment data covering its own balance sheet and the other MFIs’ balance sheet.
Vrsta
Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance.
Frekvenca posodabljanja
The NCBs submit adjustments for all items on the MFIs balance sheet in accordance with the frequency indicated in Article 3(2) of this Guideline.
LEI (če je na voljo)
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 Table 1A of Part 2 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33).
Flag E-money issuer - licence
Part 1 of Annex II of this Guideline indicates whether only ‘reclassifications and other adjustments’ or also ‘revaluation adjustments’ need to be submitted to the ECB.
Flag E-money issuer - business
The adjustments for movements in exchange rates are calculated by the ECB.
Flag Payment service provider -licence
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.
Flag Payment service provider - business
The ECB calculates exchange rate adjustments using currency proportions derived from the breakdown of assets and liabilities into major currencies that are available in Table 4 of Part 3 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33).
Minimalni referenčni podatki [1], ki se zahtevajo za
The detailed method used by the ECB to calculate exchange rate adjustments is provided in its ‘Manual on MFI balance sheet statistics’.
Vrste razmerij med organizacijskimi enotami
When NCBs are in a position to compile more accurate adjustments, they may also transmit these adjustments to the ECB.
Organizacijska razmerja znotraj podjetja
Flow adjustments are subject to the same double-entry accounting system as stocks.
Razmerje med pravno(-imi) enoto(-ami) in podjetjem
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.
Razmerja znotraj skupine podjetij
In the context of the BSI statistics compilation framework, financial transactions should generally be measured at the transaction value, which may not necessarily be the same as the price listed in the market or the fair value of the asset at the time of the transaction.
Razmerje obvladovanja
The transaction value does not include service charges, fees, commissions, or similar payments for services provided in carrying out the transaction.
Razmerje lastništva
Interest on deposits, loans and debt securities issued and held should be recorded on an accrual basis, but should never be recorded as a transaction with the instrument concerned.
Druga razmerja
For loans and deposits this is guaranteed by the requirement specified in Part 2 of Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33) to record accrued interest on these instruments in ‘remaining assets’ and ‘remaining liabilities’.
Povezava med »originatorjem« in njegovo DPFS
The Regulation, however, contains no rule on the treatment of accrued interest on debt securities issued or held by MFIs.
Povezava med »družbo za upravljanje« in njeno DPFS/njenim investicijskim skladom
In fact, accrued interest is often intrinsic to market prices and difficult to disentangle from the accounting price as it is reported in the statistical balance sheet.
Povezava med »nerezidenčno podružnico« in njenim »sedežem«
In the interest of coherent and cross-country comparable data, the following rule should be applied:
Povezava med »podskladom« in »krovnim skladom«
if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment;
Povezava s prednikom/naslednikom v primeru prevzema/delitve
if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet, it is classified under ‘remaining assets’ or ‘remaining liabilities’, and not treated as a revaluation adjustment.
d / q
This suggested treatment is also reflected in the reporting requirements laid down in this Guideline (see Section 3 of Part 4 of Annex II) [7].Section 2:
Opredelitve in podrobnejša navodila za poročanje
NCBs report to the ECB data on loans write-offs/write-downs in accordance with Part 1 of Annex II.
Enoznačna identifikacijska oznaka za katero koli organizacijsko enoto v registru RIAD, ki je sestavljena iz dveh delov: »host« in »id«.
NCBs are expected to fulfil the requirements on the basis of data reported by MFIs.
Vrednosti obeh delov skupaj zagotavljata, da je ta primarni ključ enoznačna:
In particular, NCBs collect, as a minimum, the mandatory requirements specified in Table 1A of Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33), but may also collect additional data not covered by such minimum requirements.
dvomestna oznaka države ISO-3166,
In order to provide a full report to the ECB, NCBs are expected to allocate the adjustments taking into account the accounting rules regarding bad loans [8] and the relative credit risk of each sector.
prosti niz.
Where there is insufficient information to allocate the adjustment, it may be broken down into Regulation (EU) No 1071/2013 (ECB/2013/33) categories on a pro rata basis determined by the size of the stock positions.
[obvezna postavka za vzpostavitev subjekta v registru RIAD]
Write-downs that occur at the time when a loan is securitised (or otherwise transferred) and write-offs/write-downs on serviced loans are reported to the ECB on a best efforts basis in accordance with Table 3 of Part 1 of Annex II [9].
Nezaključen seznam množice identifikacijskih oznak, sestavljenih iz identifikatorjev, ki lahko izpolnjujejo kateri koli (pol)industrijski standard ali pa tudi ne.
Revaluation adjustments due to changes in prices of securities
Ker lahko seznam vsebuje čiste »nacionalne« kode, celotni seznam ni obvezen za vse institucije, ki zagotavljajo podatke.
Price revaluations affect only a limited range of balance sheet items: on the liabilities side, the item ‘debt securities issued’ and, on the assets side, ‘debt securities held’, ‘equity’ and ‘investment fund shares/units’.
Primeri so kode nacionalnih poslovnih registrov, kode registra EuroGroups, identifikator pravnih oseb (če je na voljo) in koda BIC.
In turn their counterparts are allocated mainly to ‘capital and reserves’ and ‘remaining liabilities’.
Da bi identifikator deloval pri izmenjavi podatkov med NCB in registrom RIAD, ga je treba registrirati v posebnem šifrantu sistema.
Deposits and loans have fixed nominal values and are therefore not subject to price changes.
»Mednarodna identifikacijska številka vrednostnih papirjev«, kakor je opredeljena v ISO 6166.
See the ECB’s ‘Manual on MFI balance sheet statistics’ for a detailed description of the linkages between price revaluations and their counterpart entries.
V registru RIAD se koda ISIN prikazuje na dva načina:
On the liabilities side, revaluations for changes in prices of debt securities issued remain outside the ‘minimum requirements’ set out in Regulation (EU) No 1071/2013 (ECB/2013/33) and are thus not mandatory.
v primeru investicijskih skladov in DPFS zahteve za poročanje vključujejo obveznost poročanja (vseh) obstoječih (neodkupljenih) vrednostnih papirjev, ki jih izda finančna družba,
On the assets side, the minimum requirements for price revaluations on debt securities held cover only the maturity bracket ‘over two years’; if no other information is available, it can be assumed that they equal the total amount of price revaluation adjustments in respect of holdings of debt securities issued by each relevant sector.
ker vsak vrednostni papir, ki ga izda družba, pomeni enoznačno identifikacijo subjekta, se lahko katera koli posamezna koda ISIN izdanih (in po možnosti) kotirajočih delnic ali drugih obstoječih dolžniških vrednostnih papirjev uporabi za identifikacijo same organizacijske enote.
The size and content of the revaluation adjustments on holdings of securities depends on the valuation method used in the compilation of the statistical balance sheet.
Polno registrirano ime, vključno s pravno obliko družbe (npr. Plc, Ltd, SpA, AG itd.).
For the purpose of the collection of these data, NCBs can approach reporting agents in two ways.
Država pravne ustanovitve ali registracije.
One approach is to let MFIs report revaluation adjustments which are then aggregated and transmitted to the ECB.
Podrobnosti o lokaciji organizacijske enote; kjer je primerno, je sestavljen iz štirih delov:
Alternatively, NCBs can require reporting agents to report directly observed transactions, from which NCBs derive revaluation adjustments to be transmitted (on an aggregated basis) to the ECB.
kraj lokacije,
The ‘Manual on MFI balance sheet statistics’ provides an in-depth methodological description of the two approaches and the corresponding admitted compilation methods.
ime ulice in hišna številka,
NCBs may also collect the required statistical information on securities (e.g. carrying value on the balance sheet, market value, sales and purchases) on a security-by-security basis, and derive the aggregated statistical information (including data on price revaluation adjustments) in accordance with the minimum standards specified in Regulation (EU) No 1071/2013 (ECB/2013/33).
poštna številka, pri čemer se uporablja nacionalni sistem označevanja poštnih številk,
Other items have been added, i.e. on the liabilities side, ‘counterpart of SDRs’ and, on the assets side, ‘gold and gold receivables’ and ‘receivables from drawing rights, SDRs, other’, as stocks for these items are also required under this Guideline.
Domeno veljavnih posameznih nacionalnih šifrantov je treba registrirati v registru RIAD, preden jih lahko NCB, ki zagotavljajo podatke, uporabijo pri posredovanju podatkov.
The ECB/NCBs submit adjustment data for each of these items.
Atribut, ki označuje, če ima subjekt (posebno) dovoljenje nacionalnega in/ali nadnacionalnega organa.
The ECB/NCBs submit adjustments in accordance with the procedures outlined above.
V registru RIAD se lahko registrirajo podrobni nacionalni šifranti, ki omogočajo identifikacijo posebnih sistemov/okvirov za izdajo dovoljenj.
However, some modifications can be identified:
Ta spremenljivka označuje morebitne omejitve obsega delnic, ki jih lahko izda sklad, tj. predstavlja »odprti« ali »zaprti« sklad.
reclassifications and other adjustments: not all sources of the adjustments are relevant; e.g. ‘changes in the composition of the reporting sector’ are not applicable.
Oznaka, ki označuje, če je sklad skladen z »UCITS«.
In derogation from the general guidance, a lower threshold of EUR 5 million is set in this case to guarantee the accuracy of flows in NCB balance sheets,
Ta spremenljivka označuje pravno obliko investicijskega sklada.
revaluation adjustments due to changes in prices and exchange rates: the general provisions apply except as regards the ECB, which is allowed to report directly the exchange rate adjustments based on accounting data.
Ta spremenljivka označuje, ali je investicijski sklad podsklad.
Money market funds
Ta spremenljivka označuje vrsto listinjenja, ki ga izvede DPFS.
The NCBs include adjustments data on money market funds (MMFs) when fulfilling their reporting obligations in respect of ‘reclassifications and other adjustments’ and ‘revaluation adjustments’.
Flag E-money issuer - licence [4]
These adjustments are also reported separately for MMFs in accordance with the dedicated quarterly reporting scheme.
Oznaka, ki označuje, ali ima subjekt posebno dovoljenje kot »izdajatelj elektronskega denarja« (v skladu s členom 2 Direktive 2009/110/ES) Evropskega parlamenta in Sveta [5].
Article 9(3) of Regulation (EU) No 1071/2013 (ECB/2013/33) provides that NCBs may grant derogations to some or all MMFs in respect of the reporting of revaluation adjustments.
Flag E-money issuer - business [4]
In these cases, NCBs are nevertheless expected to provide information on a best efforts basis, especially when the amounts involved are significant.
Oznaka, ki označuje, če subjekt dejansko posluje kot »izdajatelj elektronskega denarja«.
However, with respect to cases where MMF shares/units decline in price as a result of losses on the fund’s assets, this cannot be compared to interest payments.
Flag Payment service provider - business [4]
Against this background, Table 1A of Part 4 of Annex I to Regulation (EU) No 1071/2013 (ECB/2013/33) includes requirements on price revaluations for MMF shares/units; NCBs are required to use this item to balance the price revaluations on the assets side, when relevant.
Oznaka, ki označuje, če subjekt dejansko posluje kot »ponudnik plačilnih storitev«.
The allocation should be performed in such a way as to only cover the actual price revaluations that are reflected as changes in the value of MMF shares/units.
Oznaka, ki označuje, če je subjekt »upravljavec plačilnega sistema« v skladu s členom 1 Uredbe (EU) št. 1409/2013 (ECB/2013/43)
General government liabilities (and assets)
Prosto besedilo.
Stock data are collected for deposit liabilities and assets of the general government.
Osnovna dejavnost v skladu z NACE Rev.2 (štirimestni razred).
For the purpose of compiling transactions, adjustments data are, in principle, also supplied in accordance with the requirements established for MFI balance sheet statistics.
Število zaposlenih; če je mogoče, merjeno v ekvivalentih zaposlitve za polni delovni čas.