natgillin/translations-raw huggingface dataset:
Section 2 : Revaluation adjustments 1 . Regulation ECB / 2007/8 allows flexibility in terms of the type of data needed to calculate the revaluation adjustments of assets and liabilities and the form in which these data are collected and compiled .
„Prevrednotovalni popravki » , ki jih poročajo NCB , so sestavljeni iz odpisov / delnih odpisov posojil in prevrednotovalnih popravkov zaradi cenovnih sprememb . Prevrednotovalne popravke zaradi tečajnih sprememb izračuna ECB ( 1 ) .
The decision on the method is left to the NCBs .
V primeru statistike investicijskih skladov NCB poročajo ECB podatke o popravkih v skladu s delom 14 Priloge III .
In case IFs follow the combined approach in accordance with Annex I of Regulation ECB / 2007/8 , the following two options exist for deriving revaluation adjustments for securities : --- IFs report security-by-security information that allows NCBs to derive revaluation adjustments : IFs report to NCBs the information as set out in Table 2 , paragraphs a , b and d , of Regulation ECB / 2007/8 , Annex I , Part 3 on a securityby-security basis .
NCB pripravijo podatke o „prerazvrstitvah in drugih popravkih » , kakor zahteva ta smernica , pri čemer uporabijo informacije nadzornih institucij , preverjanja verodostojnosti , priložnostna poizvedovanja ( npr . povezana z odstopanji ) , nacionalne statistične zahteve , informacije o vstopajočih in izstopajočih institucijah poročevalske populacije in katere koli druge vire , ki so jim na voljo .
This information permits NCBs to obtain accurate information on the « revaluation adjustment » to be submitted to the ECB .
Od ECB se ne pričakuje , da bo izvedla naknadne popravke , razen če NCB ugotovijo bistvene spremembe v končnih podatkih .
When this option is followed , NCBs may derive the « revaluation adjustments » in accordance with a common Eurosystem method , i.e. the « flow-derivation method » , as described in the IF Manual accompanying Regulation ECB / 2007/8 , IFs directly report transactions on a security-by-security basis to the NCB : the IFs report the cumulated amounts of purchases and sales of securities , which have occurred during the reference period as set out in Table 2 , paragraphs a and c , of Regulation ECB / 2007/8 on a security-by-security basis .
NCB ugotovijo spremembe v stanjih , ki so posledica prerazvrstitev , in vnesejo ugotovljeni neto znesek med „prerazvrstitve in druge popravke » . Neto zvišanje v stanjih zaradi prerazvrstitev se vnese s pozitivnim predznakom , neto znižanje v stanjih pa z negativnim predznakom .
NCBs calculate the « revaluation adjustment » by taking the difference between end-period stocks and removing the transactions , and submit the revaluation adjustment to the ECB in accordance with this Guideline . 2 .
NCB načeloma pošljejo vse „prerazvrstitve in druge popravke » . NCB pošljejo najmanj vse „prerazvrstitve in druge popravke » nad 50 milijonov EUR .
For assets and liabilities other than securities or for securities in case IFs follow the aggregated approach , the following two options exist for deriving revaluation adjustments : --- IFs report aggregated adjustments : IFs report the adjustments applicable to each item , reflecting the valuation changes due to price and exchange rate changes ( 1 ) .
Vendar pa se lahko , kadar informacije niso na voljo ali so slabe kakovosti , odločijo , da bodisi ne bodo storile ničesar bodisi bodo izvedle ocene . Iz tega razloga je pri določanju take mejne vrednosti potrebna fleksibilnost , nenazadnje zaradi raznovrstnosti obstoječih postopkov za izračun popravkov .
NCBs that choose this method aggregate the adjustments reported by IFs for the submission of data to the ECB .
Na primer , kadar se relativno podrobne informacije zberejo ne glede na mejno vrednost , bi lahko imel poskus uporabe take mejne vrednosti nasprotni učinek .
IFs report aggregated transactions : IFs accumulate transactions during the month and transmit the value of purchases and sales to the NCB . NCBs that receive transactions data calculate the « revaluation adjustment » as a residual from the difference between the stocks and the transactions , and submit the revaluation adjustment to the ECB in accordance with this Guideline .
1 . Z namenom izpeljave „prevrednotovalnih popravkov » bodo NCB morda morale izračunati popravke na podlagi transakcij , podatkov po posameznih vrednostnih papirjih ali drugih podatkov , ki jih poroča poročevalska populacija , in / ali oceniti popravke v zvezi z nekaterimi razčlenitvami , ki jih poročevalska populacija ne poroča , ker se ne štejejo kot „minimalne zahteve » .
( 1 ) In accordance with Regulation ECB / 2007/8 , NCBs collect either the data on revaluations due to price and exchange rate changes from IFs or alternatively NCBs collect from IFs only the data on revaluations due to price changes and the necessary data , which cover , at a minimum , a currency breakdown into British Pounds , US Dollars , Japanese Yens and Swiss Francs , in order to derive the revaluations due to exchange rate changes . 27.12.2007
NCB pripravijo „prevrednotovalne popravke » na podlagi podatkov , ki jih poročevalske populacije poročajo v skladu z Uredbo ECB / 2001/13 za statistiko BSI in Uredbo ECB / 2007/8 za statistiko investicijskih skladov . Za poročevalske enote veljajo minimalne zahteve za poročanje , ki zagotavljajo minimum , ki se zahteva za pripravo in oceno popravkov v zvezi s celotnim nizom podatkov , ki jih zahteva ECB .
L 341/203 Appendix I EFFECTS OF MERGERS , ACQUISITIONS AND DIVISIONS ON FLOWS COMPILATION
NCB lahko od poročevalskih enot zbirajo dodatne podatke .
1 . Merger of two or more reporting institutions into a new reporting institution ( two or more MFIs into a new MFI or two or more Ifs into a new IF )
V vsakem primeru se od NCB zahteva , da pošljejo ECB celotni niz podatkov v skladu z delom 1 Priloge III za statistiko BSI in delom 14 Priloge III za statistiko investicijskih skladov .
When a merger takes place , two different types of non-transactions may arise .
Oddelek 1 : Prerazvrstitve in drugi popravki 1 .
First , and probably most important , a change in the value of assets and liabilities may occur .
Spremembe v sestavi poročevalskega sektorja 1 .
Such a revaluation / devaluation is not a transaction , so the amount involved is recorded under « revaluation adjustments » .
Spremembe v sestavi poročevalskega sektorja lahko povzročijo prenos poslov preko meja ekonomskega sektorja .
In addition , any outstanding balances between the two merged institutions are cancelled . According to paragraph 6.30 of the ESA 95 , this cancellation is not a financial transaction and therefore an adjustment to remove its impact from the flow statistics is included under « reclassifications and other adjustments » with a negative sign ( 1 ) .
Taki prenosi ne predstavljajo transakcij in se zato obravnavajo kot popravek v „prerazvrstitvah in drugih popravkih » . ( 1 ) Popravke , ki se nanašajo na bilanco stanja ECB , poroča Direktorat ECB za notranje finance .
Where valuation methods of assets and liabilities are different , a revaluation / devaluation of the netted items is also involved .
Institucija , ki vstopi v poročevalski sektor , lahko prenese posle v sektor , medtem ko lahko institucija , ki izstopi iz sektorja , prenese posle iz sektorja .
The information sources for the identification of these adjustments are the final assets and liabilities recorded for the two merged institutions and the first assets and liabilities recorded for the new institution .
Vendar pa posli , ki jih institucija , ki je vstopila v poročevalski sektor , sklene na novo po vstopu , predstavljajo transakcijski tok , ki ni odstranjen iz statističnega toka ( 1 ) .
Ideally , the merged institutions are asked for information on their assets and liabilities both on an unmerged and merged basis as at the time when the merger takes place .
Podobno velja za posle , ki jih je institucija , ki izstopi iz sektorja , sklenila pred izstopom in ki so prav tako zajeti v statistični tok .
In this way , the difference between the assets and liabilities on an unmerged basis and the assets and liabilities on a merged basis only represents non-transaction flows . However , growth rates are calculated by the European Central Bank on the implicit assumption that reclassification adjustments take place at the end of each reporting period .
3 . Vpliv prenosa posla v poročevalski sektor / iz poročevalskega sektorja na postavke sredstev in obveznosti je med drugim odvisen od tega , ali poročevalske enote poročajo v polnem obsegu ali nekatere poročajo „na repu » ( „tail ") .
Therefore , it is correct to base adjustments on the last assets and liabilities reported to the national central bank by the separate institutions and the first assets and liabilities reported by the merged institution in the following reporting period . In this case , the effect of the merger and the transactions that occurred during the reporting period between these two observations are reported together as an adjustment .
Kadar za vse poročevalske enote velja poročanje v polnem obsegu , tj . „rep » ne obstaja , institucija , ki je vstopila v poročevalski sektor , poroča svoje prve podatke po primernem obdobju , običajno ob koncu meseca , v katerem je vstopila v sektor , ali ob koncu naslednjega četrtletja .
Acquisition of one reporting institution by another reporting institution ( one MFI by another MFI or one IF by another IF ) This operation is very similar to a merger and both types of non-transaction identified above can arise .
Podobno se podatki institucije , ki je izstopila iz poročevalskega sektorja , odstranijo v času njenega izstopa , da sovpadajo z zadnjimi poročanimi podatki .
However , there is one difference . Instead of having the assets and liabilities from three different institutions , in this case , the acquiring institution records two sets of assets and liabilities and the acquired institution records one set of assets and liabilities .
Kolikor se prvič / zadnjič poročana sredstva in obveznosti prenesejo v poročevalski sektor / iz poročevalskega sektorja , se lahko za obdobje poročanja , v katerem je nastopil prenos , izvede popravek .
However , the procedure for identifying the impact of the acquisition is the same as in a merger . Again , ideally , acquiring and acquired institutions are asked for asset and liability information on both a pre-acquisition and post-acquisition basis as at the time when the acquisition takes place .
Kadar institucije vstopijo ali izstopijo kot poročevalci „na repu » , je vpliv na postavke sredstev in obveznosti odvisen od uporabljenega postopka izračuna ocene celotne vrednosti . 4 .
However , a solution in full accordance with the calculation of growth rates consists in an adjustment that is made on the basis of the last assets and liabilities reported by the separate institutions and the first post-acquisition assets and liabilities of the acquiring institution . 3 .
Večina informacij , potrebnih za izvedbo popravka zaradi sprememb v statističnem zajetju , je običajno na voljo znotraj sistema statističnega poročanja . Vendar pa se lahko pojavi potreba , da NCB zberejo priložnostne informacije od institucij , ki vstopajo v poročevalski sektor , da bi lahko ugotovile , ali so bila prvič poročana sredstva in obveznosti prenesena v poročevalski sektor ali ustvarjena po vstopu .
Division of one reporting institution into two different reporting institutions ( one MFI into two MFIs or one IF into two IFs ) This operation is the opposite of a merger .
Podobne informacije se zberejo od tistih institucij , ki izstopajo iz poročevalskega sektorja .
However , any change in the valuation of assets / liabilities has the same impact as in a merger . Here as well , balances vis-à-vis other institutions can include amounts between the two institutions that are not due to transactions .
5 . Neto učinek vstopajočih in izstopajočih institucij na agregirana sredstva in obveznosti poročevalskega sektorja se izračuna z agregiranjem sredstev in obveznosti , ki jih prvič poročajo nove vstopajoče institucije , ter sredstev in obveznosti , ki jih zadnjič poročajo izstopajoče institucije , in sicer na podlagi razlike med obema za vsako postavko .
These amounts are included as an adjustment in « reclassifications and other adjustments » , with a positive sign .
Neto vrednost se vnese med „prerazvrstitve in druge popravke » .
The information available in this context is different .
V nekaterih okoliščinah lahko obstaja vpliv na poročanje nasprotnih strank , zato se mora tudi ta vpliv upoštevati pri popravkih , v tem primeru kot sprememba v sektorju .
If two new institutions are created , there is one set of assets and liabilities from the previous institution and two sets of assets and liabilities from the new institutions . The envisaged procedures outlined above can apply to this case by taking the time of the division into account instead of the time of the merger , and using the information that is relevant in the case of a division .
Na primer , če MFI odstopi od svojega pooblastila za opravljanje poslov , vendar še naprej deluje kot DFP , ki se financira prek medbančnega trga , nastopi umetno zvišanje pri posojanju MFI drugim finančnim posrednikom , kar zahteva popravek ( zajet s „spremembami v razvrstitvi sektorja nasprotne stranke ") .
Mergers , acquisitions and divisions when one of the institutions does not belong to the reporting sector In all three cases , where one institution does not belong to the reporting sector , there is also a change in the reporting population ( 2 ) .
V državah članicah EU so mogoče spremembe v investicijski politiki investicijskega sklada , vključno s skladom denarnega trga ( SDT ) . Vsaka sprememba v investicijski politiki mora biti med vlagatelji dogovorjena in jim sporočena pred spremembo .
In this case , it is difficult to distinguish between the adjustments arising from the restructuring and other adjustments and transactions .
Če vlagatelj ne ukrepa , se šteje , da je implicitno odobril spremembo v investicijski politiki sklada . To pomeni , da v EU enostranske spremembe v investicijski politiki niso mogoče .
( 1 ) In the ESA 95 mergers are considered as a change in structure , see « changes in sector classification and structure » ( K. 12.1 ) . ( 2 ) A change in the reporting population does not necessarily imply a change in the number of reporting institutions .
Zato se dejstvo , da vlagatelji po spremembi politike ostanejo v skladu , šteje kot zavestna odločitev teh vlagateljev za spremembo razporeditve njihovega portfelja iz enega sektorja ( MFI ) v drugega ( investicijski skladi ) ali iz ene vrste sklada v drugo ( znotraj investicijskih skladov ) . V statističnem smislu je situacija enaka kakor v primeru , ko vlagatelj dvigne denar iz enega sklada in investira v drug sklad .
It is the business that was not reported and that is now that makes the difference . L 341/204
Oba primera se obravnavata na enak način , tj .
Official Journal of the European Union 27.12.2007
kot pristne finančne transakcije , kjer se prerazvrstitveni popravki ne poročajo .
In principle , data are sought from all involved institutions , although it is recognised that data on the assets and liabilities of an institution not belonging to the reporting sector may not be available .
Zato je privzeto , da se sprememba v investicijski politiki sklada , ki zajema SDT tako v statistiki BSI kot v statistiki investicijskih skladov , beleži kot finančna transakcija .
Otherwise an estimate of the transactions of the institution belonging to the reporting sector before and after this operation is made ( perhaps on the basis of the trend presented by data available for previous reporting periods ) .
NCB lahko od tega odstopa in poroča prerazvrstitveni popravek samo , če razpolaga s predhodno informacijo , da sprememba politike ni temeljila na zavestni odločiti vlagateljev .
The rest of the difference between the two sets of assets and liabilities is included in « reclassifications and other adjustments » . 5 .
1 . Sprememba v strukturi pomeni nastanek ali izginotje nekaterih finančnih sredstev in obveznosti zaradi prestrukturiranja .
Effects on monetary / credit aggregates of mergers , acquisitions and divisions in the context of BSI statistics The probability of monetary / credit aggregates being affected by these developments is low , but it cannot be ignored .
Običajno se nanaša na združitve , prevzeme in delitve .
The main reasons why they may be affected are : --- changes in the reporting population : these are not caused by the merger / acquisition / division itself , but only by a change in the sector of an institution , revaluation : a revaluation can be associated with a merger / acquisition and affect almost all items .
Kadar poročevalska institucija preneha obstajati zaradi prevzema s strani ene ali več drugih poročevalskih institucij , vsa finančna sredstva in obveznosti , ki so obstajala med to poročevalsko institucijo in tisto , ki jo je prevzela , izginejo iz sistema .
It is expected to have more effect on the assets side of the balance sheet , netting of balances between two institutions : this development can only modify monetary / credit aggregates if the valuation methods of assets and liabilities are different . In such a case , only the change in value has any effect on monetary / credit aggregates , while the « change in structure » , i.e. netting , is not expected to have any impact on these aggregates .
2 . Vir informacij za določitev teh popravkov so sredstva in obveznosti , ki jih zadnjič poročajo stare institucije , ter sredstva in obveznosti , ki jih prvič poročajo nove institucije .
1 . Debt assumption is an operation that usually involves the central government sector replacing public corporations ( part of the other resident sectors ) as the debtor in respect of loans originally granted by banks ( the monetary financial institution ( MFI ) sector ) .
( 1 ) To merilo se uporablja v mejnih primerih , na primer , ustanovitev nove banke , ki prevzame operacije , ki jih je prej opravljalo predstavništvo v imenu nerezidenčne banke , povzroči transakcijski tok , ki ni odstranjen iz statističnega toka . L 341/196 3 .
This financial operation can also take place between other institutional sectors and may refer to securities instead of loans .
NCB določijo neporavnana sredstva med institucijami , ki se prestrukturirajo .
In this case , the treatment would be similar .
Ti zneski nastanejo ali se izravnajo zaradi združitev , prevzemov ali delitev in ne predstavljajo pravih transakcij .
2 . As debt assumption has an impact on the MFI balance sheet , it is important to ensure the correct treatment of the financial aspects of the operation within money and banking statistics .
Zato se štejejo kot „prerazvrstitve in drugi popravki » . Učinki prevrednotenj se lahko pripišejo spremembam v strukturi in se pripravijo ločeno .
This Appendix outlines the required statistical treatment of debt assumption . 2 .
4 . Za celovito analizo sprememb v strukturi , skupaj z drugimi spremembami , ki izhajajo iz združitev , prevzemov in delitev , glej dodatek 1 .
Statistical treatment 1 .
3 . Prerazvrstitev sredstev in obveznosti
Debt assumption by central government is treated as a capital transfer from the central government ( i. e the entity assuming the debt ) to the other resident sectors ( i. e debtors ) .
Sprememba , na primer , v razvrstitvi po sektorjih ali instrumentih njihovih nasprotnih strank vodi poročevalske enote v prerazvrstitev postavk sredstev / obveznosti nasproti tem nasprotnim strankam .
The financial counterpart of the capital receipt by the other resident sectors is a decrease in MFI loans to the other resident sectors , i.e. the repayment of the other resident sectors » original debt to the MFI sector , with the financial counterpart of the capital payment by the central government recorded as an increase in MFI loans to the central government .
Taka prerazvrstitev se odrazi v spremembi poročane postavke stanj v obdobju , v katerem nastopi prenos . Ker je ta sprememba vknjižba prenosa posla med sektorji in razredi instrumentov ter ne prestavlja transakcije , se mora izvesti popravek , da se njen vpliv odstrani iz statistike o tokovih .
Hence , in the flow statistics compiled for the MFI balance sheet , two separate financial transactions are shown : ( i ) the other resident sectors » repayment of debt to the MFI sector and ; ( ii ) simultaneously , the granting of a loan by the MFI sector to the central government .
Sprememba v sektorski razvrstitvi nasprotnih strank lahko nastane , ker se organ javnega sektorja prenese v zasebni sektor ali ker se zaradi združitve / razdružitve spremeni osnovna dejavnost družb . Listinjenje skoraj vedno vključuje finančne transakcije ;
The absence of any movement of cash between the parties concerned alters neither the economic significance of the operation , nor its statistical treatment .
kolikor pa listinjenje pomeni samo računovodsko spremembo , se vključi tukaj .
Within the MFI balance sheet and related statistics compiled in accordance with Regulation ECB / 2001/13 , debt assumption is treated as follows :
NCB lahko imajo težave pri ugotavljanju prerazvrstitve sredstev in obveznosti , ker jih običajno ni mogoče razlikovati od drugih gibanj znotraj sredstev in obveznosti .
( a ) for MFI balance sheet statistics , the act of debt assumption is automatically recorded within the balance sheet as a decline in the stock of MFI loans to the other resident sectors matched by an increase in MFI loans to the general government sector within the monthly balance sheet statistics in Table 1 in Regulation ECB / 2001/13 , Annex I , Part 2 .
S tega vidika se NCB osredotočijo na ugotavljanje sprememb prek poročanih sredstev in obveznosti , tj . s preverjanjem verodostojnosti , ali z uporabo informacij nadzornih institucij , priložnostnih dodatnih informacij ( npr .
In the more detailed sectoral breakdown , the operation appears as a fall in MFI loans to non-financial corporations in Table 1 or , where the public corporation is a financial enterprise , to other financial intermediaries and an increase in MFI loans to central government in Table 2 in Regulation ECB / 2001/13 , Annex I , Part 2 ;
povezanih z odstopanji ) , nacionalnih statističnih zahtev , informacij o vstopajočih in izstopajočih institucijah poročevalske populacije ali katerih koli drugih razpoložljivih virov .
( b ) for adjustment data for the compilation of flows , in euro area money and banking statistics , financial transaction flows are calculated as the difference in the outstanding stocks less any adjustments for non-transactions .
Kjer se ugotovijo potencialne spremembe zaradi prerazvrstitev , se od poročevalskih enot zahtevajo priložnostne informacije o natančnem vplivu na poročano bilanco stanja .
Hence , the fall in MFI loans to the other resident sectors and the increase in MFI loans to the general government are implicitly recorded as financial transactions , without the need for any further intervention in the figures .
Ker se prerazvrstitve običajno ugotovijo zunaj standardne mreže poročanja , je sprejemljivo , da se NCB osredotočijo na odstranjevanje bistvenih sprememb . 4 .
There is no requirement for NCBs to provide any adjustment data for these financial operations .
V okviru omejitev , opredeljenih s politiko popravkov , NCB popravijo napake v poročanju podatkov o stanjih takoj , ko napake odkrijejo .
( 1 ) The ESA 95 treats debt assumption as a capital transfer , i.e. « the counterpart transaction of debt assumption ...
V idealnem primeru popravki v celoti odpravijo napako v podatkih , zlasti kadar se napaka nanaša na eno samo obdobje ali omejeno časovno obdobje .