natgillin/translations-raw huggingface dataset:
LONG-TERM DEBT SECURITIES Total NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds International organisations 7.1 of which fixed rate issues : Total NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds International organisations 7.2 of which floating rate issues : Total NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds International organisations S365 S366 S367 S368 S369 S370
Vloge in posojila se morajo poročati po imenski vrednosti , izključujoč obračunane obresti . Sredstva Celotna sredstva / obveznosti : celotna sredstva morajo biti enaka vsoti vseh ločeno določenih postavk na strani sredstev bilance stanja in bi morala biti tudi enaka celotnim obveznostim .
S465 S466 S467 S468 S469 S470 S371 S372 S373 S374 S375 S376 S377 S378 S379 S380
Vloge : ta postavka ( 1 ) je sestavljena iz dveh glavnih podkategorij : prenosljive vloge in druge vloge .
S421 S422 S423 S424 S425 S426 S427 S428 S429 S430 S471 S472 S473 S474 S475 S476 S477 S478 S479 S480
V to postavko se morajo vključiti tudi imetja gotovine .
S381 S382 S383 S384 S385 S386 S387 S388 S389 S390 S431 S432 S433 S434 S435 S436 S437 S438 S439 S440
V primeru FDP se mora ta postavka uvrstiti v „Druga sredstva » . 2 .
S481 S482 S483 S484 S485 S486 S487 S488 S489 S490 S391 S392 S393 S394 S395 S396 S397 S398 S399 S400
Posojila : to postavko sestavljajo : --- posojila , odobrena gospodinjstvom v obliki potrošniškega kredita , tj .
S441 S442 S443 S444 S445 S446 S447 S448 S449 S450 S491 S492 S493 S494 S495 S496 S497 S498 S499 S500
posojila , odobrena za osebno porabo pri nakupu blaga in storitev ; stanovanjska posojila , tj .
Official Journal of the European Union ROW RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts B1 Gross issues B2 Redemptions B3 L 341/159
posojila , odobrena za investicije v stanovanjske objekte , vključno z gradnjo in obnovo stanovanjskih zgradb ; in druga posojila , tj .
7.3 of which zero coupon bonds : Total NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds International organisations S401 S402 S403 S404 S405 S406 S407 S408 S409 S410 S451 S452 S453 S454 S455 S456 S457 S458 S459 S460 S501 S502 S503 S504 S505 S506 S507 S508 S509 S510
posojila , odobrena za poslovne namene , konsolidacijo dolga , izobraževanje itd . , finančni leasingi , odobreni tretjim osebam , slaba posojila , ki še niso bila odplačana ali odpisana , imetja netržnih vrednostnih papirjev , podrejeni dolg v obliki posojil .
TABLE 4 Block A memorandum items reporting form for NCBs DOMESTIC RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts A1 Gross issues A2 Redemptions A3 Net issues A4 8 .
--- --- --- --- Za podkategorije investicijskih skladov in PVP se morajo posojila uvrstiti v „Druga sredstva » .
UNQUOTED SHARES Total MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations S511 S512 S513 S514 S515 S521 S522 S523 S524 S525 S531 S532 S533 S534 S535 S541 S542 S543 S544 S545 9 .
Pravila vrednotenja : posojila , odobrena s strani DFP , se morajo beležiti na bruto osnovi , z vsemi povezanimi rezervacijami , tako splošnimi kot posebnimi , dokler poročevalske institucije ne odpišejo posojil , in takrat se morajo odstraniti iz bilance stanja .
OTHER EQUITY Total MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations S516 S517 S518 S519 S520 S526 S526 S526 S526 S526 S536 S536 S536 S536 S536 S546 S546 S546 S546 S546 1 .
V skladu s splošnim načelom obračunskega knjigovodstva se morajo obresti na posojila zabeležiti v bilanci stanja , ko se obračunajo , tj .
Issues by subsidiaries owned by the reporting country 's non-residents operating in the reporting country 's economic territory must be classified as issues by the reporting country 's resident units .
po obračunskem načelu , in ne takrat , ko so dejansko prejete ali plačane , tj . po načelu zajemanja v trenutku plačila .
Issues by head offices located in the reporting country 's economic territory which operate internationally must also be considered as issues by resident units .
Obračunane obresti na posojila se morajo razvrstiti na bruto osnovi v kategorijo „Druga sredstva » .
Issues by head offices or subsidiaries located outside the reporting country 's economic territory but owned by residents of the reporting country must be considered as issues by non-residents . For example , issues by Volkswagen Brazil are considered to have been carried out by units resident in Brazil and not in the reporting country 's territory .
3 . Vrednostni papirji razen delnic : ta postavka vključuje imetja vrednostnih papirjev , ki dajejo imetniku brezpogojno pravico do fiksnega ali pogodbeno določenega dohodka v obliki kuponskih plačil in / ali potrjene fiksne vsote na določen datum ali datume ali z začetkom na datum , ki se določi ob izdaji .
27.12.2007 To avoid double counting or gaps , the reporting of issues by financial vehicle corporations must be addressed bilaterally , involving the BIS and NCBs concerned .
Vključuje tudi tržna posojila , ki so prestrukturirana v veliko število enakih dokumentov in s katerimi se trguje na organiziranih trgih .
NCBs and not the BIS must report issues by financial vehicles corporations which fulfil the residency criteria of ESA 95 and are classified as euro area residents .
Pravila vrednotenja : v skladu z ESR 95 se morajo vrednostni papirji razen delnic poročati po tržni vrednosti .
Securities issued through FVC where the liability for the issue is incurred by the parent organisation and not the FVC must be attributed to the parent organisation and not the FVC . For example , issues by a FVC of Philips must be allocated to the non-financial corporation sector and reported by the Netherlands .
Delnice in drug lastniški kapital razen delnic investicijskih skladov : ta kategorija obsega tri glavne podkategorije : --- delnice , ki kotirajo na borzi , razen delnic investicijskih skladov : delnice , katerih tečaji kotirajo na priznani borzi vrednostnih papirjev ali drugi obliki sekundarnega trga ( ESR 95 , odstavki 5.88 -- 5.93 ) .
However , the FVC and its parent must be located in the same country . Hence , where the parent company is not a resident of the reporting country , the FVC must be treated as a notional resident of the reporting country , and the issuing sector must be OFIs .
Podatki o delnicah , ki kotirajo na borzi , se morajo zagotoviti ločeno za podkategorijo „Investicijski skladi skupaj » , delnice , ki ne kotirajo na borzi , razen delnic investicijskih skladov : delnice , ki ne kotirajo na borzi ( ESR 95 , odstavki 5.88 -- 5.93 ) ,
For example , issues by Toyota Motor Finance Netherlands BV must be attributed to OFIs of the Netherlands , because the parent company « Toyota » is not resident in the Netherlands .
( 1 ) V bilanci stanja MFI se ne razlikuje med vlogami in posojili na strani sredstev in obveznosti .
The sectoral classification comprises the following nine types of issuers : --- --- --- --- --- --- --- --- --- ECB / NCBs , monetary financial institutions ( MFIs ) , other financial intermediaries , insurance corporations and pension funds , non-financial corporations , central government , State and local government , social security funds , international institutions .
Namesto tega se vsa netržna sredstva , ki so položena pri / posojena MFI (= obveznosti ) , štejejo za „vloge » , vsa sredstva , ki jih položijo / posodijo MFI (= sredstva ) , pa štejejo za „posojila » .
If a public corporation becomes privatised by issuing quoted shares , the issuing sector must be classified as « non-financial corporations » .
Vendar pa ESR 95 določa razlikovanje glede na merilo , kdo sproži transakcijo .
Similarly , if a public CI is privatised , the issuing sector must be classifed « MFIs other than central banks » .
Kadar jo sproži posojilojemalec , se mora finančna transakcija razvrstiti kot posojilo .
Issues by households or non-profit institutions serving households must be classified as issues by « non-financial corporations » .
Kadar jo sproži posojilodajalec , se mora finančna transakcija razvrstiti kot vloga . 27.12.2007 ---
The BIS follows the mappings between the sectoral breakdown of issuers available in the BIS database and those requested in the report forms , as shown in the chart below .
drug lastniški kapital : vse transakcije z drugim lastniškim kapitalom , ki niso zajete v delnicah , ki kotirajo na borzi , in delnicah , ki ne kotirajo na borzi ( ESR 95 , odstavka 5.94 -- 5.95 ) .
Sectoral breakdown in BIS database Classification in report forms Central bank Commercial banks OFI Central government Other government State agencies Corporations International institutions
Pravila vrednotenja : v skladu z ESR 95 se morajo delnice in drug lastniški kapital poročati po tržni vrednosti . 5 .
NCB and ECB MFIs OFIs Central government State and local government Non-financial corporations International institutions ( RoW ) 3 .
Delnice / enote investicijskih skladov : delnice / enote investicijskih skladov se morajo šteti izključno kot obveznosti MFI , tj .
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 .
samo SDT in investicijski skladi , razvrščeni kot DFP .
Long-term debt securities comprise securities that have an original maturity of more than one year .
Za podkategorijo FDP se morajo delnice / enote investicijskih skladov razvrstiti v „Druga sredstva » .
Issues with optional maturity dates , the latest of which is more than one year away , and issues with indefinite maturity dates , are classified as longterm .
Pravila vrednotenja : v skladu z ESR 95 se morajo delnice / enote investicijskih skladov poročati po tržni vrednosti . 6 .
As proposed in paragraph 5.22 of the ESA 95 , the maturity breakdown may be flexible , i.e. in exceptional cases shortterm securities may have an original maturity of two years . 27.12.2007
Osnovna sredstva : to postavko sestavljajo : --- opredmetena osnovna sredstva za investicijske namene , tj . investicije v stanovanjske zgradbe , druge zgradbe in objekte , nestanovanjske zgradbe .
The methodology currently applied by the BIS differs .
Ta del je označen kot imetja nepremičnin , nefinančna sredstva , opredmetena ali neopredmetena , ki so namenjena stalni rabi poročevalskih DFP za obdobje enega leta ali več .
The BIS considers all ECP and other euronotes drawn under a shortterm programme as short-term instruments , and all instruments issued under long-term documentation as long-term instruments whatever their original maturity .
Vključujejo zemljišča in zgradbe , ki jih zasedajo DFP , pa tudi opremo , programsko opremo in ostalo infrastrukturo .
A two-year maturity split as in the MFI balance sheet statistics is not considered necessary .
Kadar osnovnih sredstev ni treba poročati kot ločeno postavko , se morajo razvrstiti v „Druga sredstva » .
Classification of issues Issues are analysed under two broad groupings : ( 1 ) debt securities i.e. securities other than shares excluding financial derivatives ( 1 ) ;
Izvedeni finančni instrumenti : pod to postavko se morajo poročati naslednji izvedenih finančnih instrumenti : ( i ) opcije , s katerimi se trguje na organiziranem trgu in prek okenc ( OTC ) , ( ii ) nakupni boni ;
and ( 2 ) quoted shares excluding investment fund shares / units ( 2 ) .
( iii ) terminske pogodbe , vendar le , če imajo tržno vrednost , ker se z njimi trguje ali so lahko pobotane ; ( iv ) zamenjave , vendar le , če imajo tržno vrednost , ker se z njimi trguje ali so lahko pobotane .
Private placements are covered as far as possible .
V primeru FDP se mora ta postavka razvrstiti v „Druga sredstva » .
Money market paper is included as part of debt securities .
Izvedeni finančni instrumenti se morajo v bilanci stanja beležiti na bruto osnovi .
Unquoted shares and other equity may be reported on a voluntary basis as memo items . The following instruments contained in the BIS database are classified as debt securities : --- --- --- --- --- --- --- ( a ) certificates of deposit , commercial paper , treasury bills , bonds , Euro commercial paper ( ECP ) , medium-term notes , other short-term paper .
Posamezne pogodbe o izvedenih finančnih instrumentih z bruto pozitivno tržno vrednostjo se morajo beležiti na strani sredstev bilance stanja , pogodbe z bruto negativno tržno vrednostjo pa na strani obveznosti . Bruto bodoče obveznosti iz pogodb o izvedenih finančnih instrumentih se v postavke bilance stanja ne vnašajo .
Debt securities ( i ) Short-term debt securities The following instruments are included as a minimum : --- --- treasury bills and other short-term paper issued by general government , negotiable short-term paper issued by financial and by non-financial corporations .
Izvedeni finančni instrumenti se lahko beležijo na neto osnovi na podlagi različnih metod vrednotenja . Kadar so na voljo samo neto pozicije ali pozicije , ki so zabeležene po vrednosti , ki ni tržna vrednost , se morajo te pozicije poročati kot privzete .
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 , short-term securities issued under long-term underwritten note issuance facilities , bankers » acceptances . --- ---
Druga sredstva : vsi zneski , ki jih ni mogoče razvrstiti v eno izmed glavnih postavk bilance stanja , se morajo razvrstiti v „Druga sredstva » . Ta postavka obsega sredstva , kot so obračunane aktivne obresti na posojila in obračunana najemnina za zgradbe , dividende , ki jih je treba prejeti , terjatve , ki niso povezane z glavno dejavnostjo DFP , bruto terjatve v zvezi z aktivnimi časovnimi razmejitvami , bruto terjatve v zvezi s tranzitnimi postavkami , druga sredstva , ki niso ločeno določena , npr .
( ii ) Long-term debt securities The following instruments are illustrative and included as a minimum : --- --- --- --- --- --- --- bearer bonds , subordinated bonds , bonds with optional maturity dates , the latest of which is more than one year away , undated or perpetual bonds , variable rate notes , convertible bonds , index-linked securities where the value of the principal is linked to a price index , the price of a commodity or to an exchange rate index ,
osnovna sredstva , posojila in vloge , odvisno od podkategorije DFP . Obveznosti Celotna sredstva / obveznosti : celotne obveznosti morajo biti enake vsoti vseh ločeno določenih postavk na strani obveznosti bilance stanja in morajo biti enake tudi celotnim sredstvom ( glej tudi postavko sredstev „Celotna sredstva / obveznosti ") .
( 2 ) ESA 95 category F. 511 .
Prejete vloge in posojila : to postavko sestavljajo : --- --- vloge : prenosljive vloge in druge vloge ( glej sredstva ) , položene pri DFP .
L 341/162 EN --- --- --- --- --- --- --- --- deep-discounted bonds , zero coupon bonds , euro bonds , global bonds , privately issued bonds ,
Te vloge običajno položijo MFI , posojila : posojila , odobrena poročevalskim DFP , ki niso evidentirana v dokumentih ali so predstavljena z enim samim dokumentom ( tudi če je ta postal tržen ) . L 341/152
Where separable from the underlying bond , the conversion option , considered to be a financial derivative , is excluded , 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 , financial assets issued as part of the securitisation of loans , mortgages , credit card debt , accounts receivable and other assets . The following instruments are excluded :
Izdani dolžniški vrednostni papirji : v nekaterih državah lahko DFP izdajo tržne instrumente z značilnostmi , ki so podobne značilnostim dolžniških vrednostnih papirjev , ki jih izdajo MFI . V tej shemi poročanja se morajo vsi taki instrumenti razvrstiti kot dolžniški vrednostni papirji .
--- --- --- transactions in securities as part of repurchase agreements , issues of non-negotiable securities , non-negotiable loans .
V primeru investicijskih skladov je treba to postavka uvrstiti v „Druge obveznosti » .
fixed rate issues , i. e bonds whose nominal coupon payment does not change during the life of the issue , variable rate issues , i. e bonds where the coupon rate or underlying principal are linked to an interest rate or some other index resulting in a variable nominal coupon payment over the life of the issue , zero coupon issues , i. e instruments that do not pay any periodic coupon payments . Usually such bonds are issued at discount and redeemed at par .
3 . Kapital in rezerve : ta postavka obsega zneske , ki izhajajo iz izdaje lastniškega kapitala s strani poročevalskih DFP delničarjem ali drugim lastnikom ter ki predstavljajo imetnikove lastninske pravice v DFP in običajno pravico do deleža v dobičkih DFP in deleža v njegovih lastnih sredstvih ob likvidaciji .
Most of the discount represents the equivalent of the interest accrued during the life of the bond .
Vključena so tudi sredstva , ki izhajajo iz nerazporejenih prejemkov , ali sredstva , ki jih poročevalski DFP namenijo za verjetna prihodnja plačila in obveznosti .
( b ) Quoted shares Quoted shares include : --- --- --- --- --- capital shares issued by limited liability companies , redeemed shares in limited liability companies , dividend shares issued by limited liability companies , preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation .
Kapital in rezerve obsegajo naslednje elemente : --- --- --- --- lastniški kapital , nerazporejeni prejemki in sredstva , posebne rezervacije za posojila , vrednostna papirje in druge vrste sredstev , dobiček / izguba iz poslovanja .
These may be quoted or unquoted on a recognised exchange , private placements where possible .
V primeru investicijskih skladov je treba to postavko uvrstiti v „Druge obveznosti » .
If a company is privatised and the government keeps part of the shares but the other part is quoted on a regulated market , the whole value of the company 's capital is recorded within the outstanding amounts of quoted shares , since all shares could potentially be traded at any time at market value .
4 . Izdane delnice / enote investicijskih skladov : ta postavka se nanaša na delnice ali enote , ki jih izdajo investicijski skladi , ki niso SDT .
The same applies if part of the shares is sold to large investors and only the remaining part , i.e. free float , is traded on the stock exchange .
5 . Izvedeni finančni instrumenti : glej postavko sredstev „Izvedeni finančni instrumenti » .
Quoted shares exclude : --- --- --- --- --- shares offered for sale but not taken up on issue , debentures and loan stock convertible into shares .
Druge obveznosti : vsi zneski , ki jih ni mogoče razvrstiti v eno od glavnih postavk na strani obveznosti , se morajo razvrstiti v „Druge obveznosti » .
These are included once they are converted into shares , the equity of partners with unlimited liability in incorporated partnerships , government investments in the capital of international organisations which are legally constituted as corporations with share capital , issues of bonus shares at the time of issue only and split share issues .
Ta postavka obsega obveznosti , kot so bruto terjatve v zvezi s pasivnimi časovnimi razmejitvami , bruto terjatve v zvezi s tranzitnimi postavkami , obračunane pasivne obresti na vloge , dividende , ki jih je treba plačati , terjatve , ki niso povezane z glavno dejavnostjo DFP , rezervacije , ki predstavljajo obveznosti do tretjih oseb , plačila kritja na podlagi pogodb o izvedenih finančnih instrumentih , ki predstavljajo gotovinsko zavarovanje , vplačano za zavarovanje pred kreditnim tveganjem , vendar ostanejo last deponenta in se mu vrnejo ob izteku pogodbe , neto pozicije , ki izhajajo iz posojanja vrednostnih papirjev brez gotovinskega zavarovanja , neto terjatve v zvezi s prihodnjimi poravnavami transakcij z vrednostnimi papirji , druge obveznosti , ki niso ločeno določene , npr .
Bonus shares and split shares are however included indistinguishably in the total stock of quoted shares . 27.12.2007 5 .
dolžniški vrednostni papirji , izvedeni finančni instrumenti , odvisno od podkategorije DFP . Oddelek 3 : Nacionalna pojasnila 1 .
L 341/163 Dual currency bonds , where the bond is redeemed or the coupon paid in a different currency from the denomination of the bond , must be classified according to the denomination of the bond .
Viri podatkov / sistem zbiranja podatkov : to mora vključevati : --- vire podatkov , uporabljenih pri pripravi statistike DFP , razen zavarovalnih družb in pokojninskih skladov , npr .
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 .
statistični uradi , neposredno poročanje od DFP in / ali upravljavci skladov , podrobnosti o sistemih zbiranja , npr .
Where issues are denominated in two currencies , for example 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 .
prostovoljna poročila , poslovne raziskave , vzorčenje , poročanje , za katerega veljajo mejne vrednosti in izračun ocene celotne vrednosti .
Hence 70 % of the issue must be reported as issues in euro / national denominations ( 1 ) and 30 % as issues in other currencies .
Postopki priprave : opisana mora biti metoda , uporabljena pri pripravi podatkov , npr .
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 .
podroben opis uporabljenih ocen / predpostavk , način agregiranja podatkov , če imata dva niza podatkov različno frekvenco .
Quoted shares must be assumed to be issued in the currency of the corporation 's country of residence ;
Pravni okvir : zagotoviti se morajo izčrpne informacije o nacionalnem pravnem okviru institucij .
issues of shares in other currencies are negligible or non-existent .
Povezave z zakonodajo Skupnosti se morajo posebej poudariti .
Hence , the data on quoted shares refer to all issues by euro area residents which are listed within the euro area only .
Če je več vrst institucij vključenih v isto kategorijo , se morajo informacije zagotoviti za vse vrste institucij .
6 . Time of recording issue
Odstopanja od navodil za poročanje ECB : NCB morajo zagotoviti informacije o odstopanjih od navodil za poročanje .
An issue is considered to have occurred when the issuer receives payment , and not when the syndicate takes up the commitment . 7 .
Odstopanja od navodil za poročanje lahko nastopijo v zvezi z : --- razčlenitvijo instrumentov : zajetje instrumenta se lahko razlikuje od navodil za poročanje ECB , npr .
Reconciliation of stocks and flows NCBs must submit information on outstanding amounts , gross issues , redemptions and net issues of short-term and longterm debt securities and on quoted shares .
dva različna instrumenta se ne moreta določiti ločeno , razčlenitvijo zapadlosti , geografsko razčlenitvijo , 3 .
The chart below illustrates the link between stocks ( i.e. outstanding amounts ) and flows ( i.e. gross issues , redemptions and net issues ) .
SL sektorsko razčlenitvijo , metodami vrednotenja . Uradni list Evropske unije
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 ( 2 ) .
L 341/153 Investicijski skladi po vrsti : merila za razvrstitev investicijskih skladov po vrsti morajo biti pojasnjena , npr .