natgillin/translations-raw huggingface dataset:
Where potential changes due to reclassifications have been identified , reporting agents are asked for ad hoc information on the precise impact on the reported balance sheet . As reclassifications are usually identified outside of the standard reporting network , it is accepted that NCBs focus on removing significant changes .
( v ) plačilna transakcija ( za družino ključev „ECB_PSS1 ") ; in ( vi ) postavke bilance stanja DFP ( za družino ključev „ECB_OFI1 ") , ali v kateri so izdani vrednostni papirji ( za družino ključev „ECB_SEC1 ") .
Adjustments of reporting errors
Uradni list Evropske unije 27.12.2007
Within the limits defined by the revision policy , NCBs correct reporting errors in the stock data as soon as the errors are identified .
Denominacija podatkov ali posebni izračun .
Ideally , the corrections entirely remove the error from the data , especially where the error affects a single period or a limited time range .
Ta dimenzija označuje valuto denominacije , v kateri so izražena opazovanja znotraj časovne vrste , ali določa osnovni izračun .
In these circumstances , no break in series occurs .
Pripona bilance stanja .
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 . In this case , NCBs identify the size of the break that occurs and enter an adjustment under « reclassifications and other adjustments » .
Ta dimenzija , navzoča v družini ključev „ECB_BSI1 » , podaja valuto denominacije , v kateri so izražena opazovanja znotraj časovne vrste , ali določa osnovni izračun . Pripona podatkov v kontekstu vrednostnih papirjev .
Section 2 : Revaluation adjustments 1 .
Ta dimenzija vsebuje dodatne vrste podatkov za izpeljane podatke .
The adjustment for « write-offs / write-downs » refers to the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs / write-downs of loans .
Uporablja se samo za družino ključev „ECB_SEC1 » .
This adjustment also reflects the changes in the level of loan-loss provisions , if an NCB decides that the outstanding stocks are recorded net of provisions . Write-offs recognised at the time the loans are sold or transferred to a third party are also included , where identifiable .
Zajetje poslov v obrestni meri . Ta dimenzija , značilna za družino ključev „ECB_MIR1 » , označuje , ali se statistični podatki o obrestnih merah MFI nanašajo na neporavnane zneske ali na nove posle .
2 . Revaluation adjustments due to price changes
DEL 4 Atributi Oddelek spodaj podrobno opisuje atribute , povezane z izmenjanimi podatki .
1 . The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded .
Oddelek 1 se osredotoča na opredelitev atributov po družini ključev , vključno z njihovim formatom in njihovo ravnjo dodajanja .
The adjustment includes the changes that occur over time in the value of end-period stocks because of changes in the reference value at which they are recorded , i.e. holding gains / losses .
Oddelek 2 prikazuje odgovornost partnerjev ESCB za izmenjavo podatkov pri oblikovanju atributov , vodenju in njihovemu statusu .
however , there are divergent national practices in this respect . 27.12.2007 2 .
Oddelki 3 , 4 in 5 se osredotočajo na vsebino atributov , razvrščenih po ravni dodajanja , tj .
The nature and extent of « revaluation adjustments » are determined by the adopted method of valuation .
po sorodstveni ravni , ravni časovne vrste oziroma ravni opazovanja .
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 .
Oddelek 1 : Kodirani in nekodirani atributi , opredeljeni v družinah ključev ECB_BSI1 , ECB_SSI1 , ECB_MIR1 , ECB_OFI1 , ECB_SEC1 , ECB_IVF1 in ECB_PSS1 Poleg dimenzij , ki opredeljujejo ključe podatkov , je opredeljen nabor atributov .
This is acceptable as long as the book value does not diverge significantly from the market value . Section 3 : Revaluation adjustments due to exchange rate changes
Atributi se dodajo na različnih ravneh izmenjanih informacij : na sorodstveni ravni , na ravni časovne vrste ali na ravni opazovanja .
For the purposes of submitting statistical data to the ECB , the NCBs ensure that asset and liability positions denominated in foreign currencies are translated into euro using the market exchange rate on the last day of the period . The ECB reference exchange rate is the common rate that is used ( 1 ) .
Kakor je prikazano spodaj , atributi bodisi črpajo svojo vrednost iz vnaprej opredeljenih šifrantov bodisi so nekodirani in se uporabljajo za dodajanje tekstovnih pojasnil o ustreznih vidikih v zvezi s podatki .
2 . 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 .
Vrednosti atributov se izmenjajo samo ob prvi določitvi in ob vsaki spremembi , z izjemo tistih obveznih atributov , dodanih na ravni opazovanja , ki se dodajo pri vsakem opazovanju in se poročajo pri vsakem posredovanju podatkov .
As these changes represent holding gains / losses and are not due to financial transactions , these effects need to be removed from the flow data . Revaluation adjustments due to exchange rate changes may also contain changes that arise from transactions in assets / liabilities , i.e. realised gains / losses ;
Spodnja tabela zagotavlja informacije o atributih , opredeljenih za vsako obravnavano družino ključev , ravni , na kateri se dodajo , njihovem formatu in imenu šifrantov , iz katerih kodirani atributi črpajo svoje vrednosti .
however , there are divergent national practices in this respect . PART 3 BSI statistics --- flow adjustments
Družine ključev BSI SSI MIR OFI SEC PSS IVF Statistični koncept ATRIBUTI NA SORODSTVENI RAVNI
Section 1 : Introduction
Format ( 1 )
1 . In the case of BSI statistics , each NCB submits separate adjustment data covering its own balance sheet and the other MFIs » balance sheet .
Šifrant ( izmenjani z uporabo skupine FNS ) √ √ √ √ √ √ √
Adjustments to the ECB balance sheet are also internally compiled by the ECB Directorate Internal Finance . The NCBs submit adjustments for all items on the MFIs balance sheet according to the frequency indicated in Article 3 ( 2 ) of this Guideline .
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
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 Regulation ECB / 2001/13 , Annex I , Part 2 , Table 1A . Part 1 of Annex III of this Guideline indicates whether only « reclassifications and other adjustments » or also « revaluation adjustments » need to be submitted to the ECB .
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
The adjustments for movements in exchange rates are calculated by the ECB .
√ √ √ √ √ √ √ √ √
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 .
TITLE UNIT UNIT_MULT DECIMALS TITLE_COMPL NAT_TITLE COMPILATION COVERAGE Naslov Enota Množitelj enote Decimalna mesta Dopolnilo naslova Naslov v nacionalnem jeziku Pripravljanje Zajetje
Flow adjustments are subject to the same double-entry accounting system as stocks . 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 .
1050 nekodiran CL_UNIT CL_UNIT_MULT CL_DECIMALS nekodiran nekodiran nekodiran nekodiran CL_ORGANISATION nekodiran Šifrant organizacij Šifrant enote Šifrant množitelja enote Šifrant decimalnih mest
In principle , the following guidance is given for the transaction values of deposits / loans and securities .
SOURCE_AGENCY Vir METHOD_REF Sklic na metodologijo ATRIBUTI NA RAVNI ČASOVNE VRSTE
The transaction value of deposits / loans excludes fees , etc ( 2 ) .
( izmenjani z uporabo skupine FNS ) √
The transaction value of a deposit / loan excludes accrued interest that is receivable / payable but has not yet been received or paid .
CL_COLLECTION Šifrant kazalnika zbiranja
Instead , accrued interest on deposits / loans is recorded under « remaining assets » or « remaining liabilities » , as appropriate .
Uradni list Evropske unije Statistični koncept Format ( 1 ) Šifrant L 341/187
The transaction value of securities held and issued is consistent with the principles on the recording and reporting of stocks according to Regulation ECB / 2001/13 .
Družine ključev √ √ √ √ √ √
No rule is contained in the aforementioned Regulation on the classification of accrued interest of securities .
DOM_SER_IDS BREAKS Identifikator domačih podatkov Prekinitve
This can imply the inclusion / exclusion of accrued interest on the stock data compiled on securities .
1050 nekodiran nekodiran nekodiran nekodiran nekodiran nekodiran
To harmonise treatment across countries , and considering that to distinguish between accrued interest and price changes is a crucial problem and that some conceptual problems may arise with regard to the definition of interest rates on negotiable instruments , a flexible and simple rule is applied , as follows : ( a )
UNIT_INDEX_BASE Baza enotnega indeksa √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ PUBL_PUBLIC PUBL_MU PUBL_ECB Objava vira Objava vira ( samo euroobmočje ) Objava vira ( samo ECB ) ATRIBUTI NA RAVNI OPAZOVANJA
if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet , it is excluded from the transaction value and , instead , indistinguishably included within « revaluation adjustments » ; ( 1 ) See the ECB press release of 7 July 1998 .
( izmenjani skupaj s podatki glavnega dela ARR , razen za OBS_COM , ki se izmenja znotraj skupine FNS ) √ √ √
( 2 ) Nevertheless , write-offs associated with transactions are not always reported , which implies a deviation from this principle , which is allowed under Regulation ECB / 2001/13 .
√ √ √ √ √ √
L 341/198 EN
√ √ √
Official Journal of the European Union
√ √ √
( b ) if accrued interest is excluded from the stock value of the securities to which it relates in the statistical balance sheet , it is to be classified under « remaining assets » or « remaining liabilities » as appropriate and therefore not considered when calculating flows or revaluation adjustments ( 1 ) .
OBS_STATUS OBS_CONF OBS_PRE_BREAK Status opazovanja Zaupnost opazovanja Vrednost opazovanja pred prekinitvijo Komentar opazovanja
Section 2 : Revaluation adjustments 1 .
CL_OBS_STATUS CL_OBS_CONF nekodiran
Write-offs / write-downs
Šifrant statusa opazovanja Šifrant zaupnosti opazovanja
In allocating adjustments to the corresponding maturity band and counterparty sector , NCBs take into account the accounting rules regarding bad loans ( e.g. the allocation of bad loans to a certain maturity band ) and the relative credit risk of each sector .
( 1 ) Ta označuje število črk / števk , ki omogoča posredovanje vsakega atributa ( npr .
Where there is insufficient information to allocate the adjustment , it may be broken down into Regulation ECB / 2001/13 categories on a pro rata basis determined by the size of the stock positions .
1050 pomeni abecedno-številčni niz do 1050 znakov , AN1 pomeni en abecedno-številčni znak , medtem ko N1 pomeni eno števko .
Cells marked as « minimum » in Regulation ECB / 2001/13 are reported to the ECB , even if they are not directly compiled because the NCB collects more detailed information on write-offs / write-downs .
Oddelek 2 : Skupne lastnosti atributov za ECB_BSI1 , ECB_SSI1 , ECB_MIR1 , ECB_OFI1 , ECB_SEC1 , ECB_IVF1 in ECB_PSS1 : poročanje ECB s strani NCB ( 1 )
In such a case , the minimum cells are calculated as the sum of the components .
Za vsak atribut so značilne nekatere tehnične lastnosti , ki so navedene v spodnji tabeli .
2 . Price revaluation of securities
Prvo vrednost določi , shrani in diseminira ...
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 , « securities other than shares » and « shares and other equity » and their counterparts which are mainly « capital and reserves » and « remaining liabilities » .
TITLE_COMPL NAT_TITLE COMPILATION COVERAGE ( not BSI ) METHOD_REF DOM_SER_IDS ( ) 2 M C C C M C C M C C C M : Obvezni , C : Pogojni
Deposits and loans have fixed nominal values and are therefore not subject to price changes .
Ne (*) Da Da (**) Da (**) Da Da Da Da Da Da Da BREAKS OBS_STATUS OBS_CONF OBS_PRE_BREAK OBS_COM
On the liabilities side of the balance sheet , revaluations may also be reported for debt securities issued .
Če bi NCB želela spremeniti atribut , se mora posvetovati z ECB , ki bo nato izvedla spremembo .
However , no change in MFI reporting obligations is introduced in this respect , as price revaluation of debt securities issued remains outside the « minimum requirements » set out in Regulation ECB / 2001/13 .
Spremembe se sporočijo pristojnemu poslovnemu področju v ECB po faksu / elektronski pošti .
On the assets side of the balance sheet , holdings of securities may be recorded using market price , purchase price , the lower of market or purchase price or redemption value in accordance with standard accounting practice . The content of the adjustment depends on the valuation method applied .
ECB priporoča , da NCB dostavijo te vrednosti , da se zagotovi bolj pregledna komunikacija . ( 1 ) Vsi atributi , ki so določeni v tabeli iz oddelka 1 in jih določi ECB , niso zajeti v tej tabeli .
4 . If no other information is available , it can be assumed that the revaluations corresponding to « securities over two years » is equal to the total amount of revaluation adjustment in respect of holdings of securities other than shares issued for each sector .
Opredelitev nabora atributov , ki jih je treba izmenjati skupaj s podatki , omogoča dodatne informacije o izmenjani časovni vrsti , ki jo je treba zagotoviti . Podrobnosti o informacijah , ki se zagotovijo z atributi za obravnavane statistične družine ključev ECB , so navedene spodaj .
The Regulation allows flexibility in terms of the type of data needed to calculate the price revaluation of securities and the form in which these data are collected and compiled .
Ta atribut omogoča večjo število znakov kakor atribut TITLE in iz tega razloga nadomešča TITLE kot obvezni atribut za hranjenje naslova podatkov .
The decision on the method is left to the NCBs , based on the following options : --- MFIs to report adjustments : MFIs report the adjustments applicable to each item , reflecting the valuation changes due to change in prices .
UNIT ( Enota ) BSI SSI Za države članice euroobmočja : EUR Za države članice euroobmočja : EUR Za podatke , ki se poročajo kot absolutne vrednosti , in za indekse : PURE_NUMB Za podatke , ki se poročajo kot odstotki : PCT Za države članice euroobmočja : EUR Za obseg poslov : EUR Za obrestne mere : PCPA SEC PSS Za države članice euroobmočja : EUR Za podatke o prvotnih enotah ( Priloga III , del 13 , tabele 4 , 5 , 7 in 8 ) in podatke o razmerjih koncentracije ( Priloga III , del 13 , tabeli 8 in 9 ) : PURE_NUMB Za podatke o vrednosti transakcij v sistemu TARGET ( Priloga III , del 13 , tabela 8 ) : EUR Za podatke o vrednosti transakcij s strani sodelujočih držav članic ( Priloga III , del 13 , tabeli 6 in 9 ) : EUR Za sodelujoče države članice : EUR
NCBs that choose this method aggregate the adjustments reported by MFIs for the submission of data to the ECB , ( 1 ) The definition and valuation of financial transactions for the purposes of compiling flows statistics for BSI statistics differs in some aspects from those provided for in the ESA 95 to calculate financial accounts ( flows ) .
UNIT_MULT ( Množitelj enote ) BSI SSI OFI MIR ( 1 ) SEC PSS 6 0 6 Za obseg poslov : 6 Za obrestne mere : 0 6 Za podatke o prvotnih enotah razen za podatke o transakcijah ( Priloga III , del 13 , tabeli 4 in 7 ) : 0 Za podatke o transakcijah ( Priloga III , del 13 , tabele 5 , 6 , 8 in 9 ) , razen razmerij koncentracije ) : 6 Za podatke o razmerjih koncentracije ( Priloga III , del 13 , tabeli 8 in 9 ) : 0 6
The ESA 95 states that financial transactions arising from timing differences between accrued or distributive transactions or financial transactions on the secondary market and the corresponding payment are classified as « F. 79 Other accounts receivable / payable excluding trade credits and advances » ( paragraphs 5.128 and 5.129 ) .
( ) Podatki o obrestnih merah se pošljejo kot odstotki . DECIMALS ( Decimalna mesta ) BSI SSI OFI MIR SEC PSS IVF 0 Za absolutne vrednosti : 0 Za indekse in odstotke : 4 0 Za obseg poslov : 0 Za obrestne mere : 4 0 Podatki o prvotnih enotah , razen o transakcijah in razmerjih koncentracije ( Priloga III , del 13 , tabeli 4 in 7 ) : 0 Podatki o transakcijah in razmerjih koncentracije ( Priloga III , del 13 , tabele 5 , 6 , 8 in 9 ) : 3 0
By contrast , the ESA 95 also states that « preferably the counterpart financial transaction of interest accruing on financial assets ... should be recorded as being reinvested in that financial asset » .
METHOD_REF ( Sklic na metodologijo ) . Ta atribut se uporablja samo za družino ključev PSS in označuje , ali je za vsako časovno vrsto ali za del časovne vrste uporabljena „izboljšana » opredelitev iz leta 2005 ali predhodna opredelitev .
The recording of interest , however , has to follow national practice .
Opredeljeni sta dve vrednosti : PSS Uporabljene so „izboljšane » opredelitve , uveljavljene v letu 2005 : „2005 » .
If interest accrual is not recorded as being reinvested in the financial asset , it is recorded in « other accounts receivable / payable » ( paragraph 5.130 ) .
Uporabljene so opredelitve iz predhodnih let ( leto 2004 ali prej ) : „Predhodne » .
In the balance of payments , accruals are treated as an increase in the value of the financial instrument .
Ta atribut mora označevati tudi obdobje , za katero se vsaka opredelitev uporablja .
As a consequence , a deviation arises when accrued interests are included in « remaining assets » or « remaining liabilities » .
Na primer , „opredelitve iz leta 2005 za vse podatke » , „opredelitve iz leta 2005 za podatke od leta 2003 naprej , predhodne opredelitve za ostale podatke » ali „predhodne opredelitve za podatke do leta 2004 » .
The treatment of accrued interest on negotiable instruments in the context of MFI balance sheet statistics ( both stocks and flows ) may be subject to further examination . 27.12.2007
Pogojni NAT_TITLE ( Naslov v nacionalnem jeziku ) . NCB lahko uporabijo atribut NAT_TITLE za zagotovitev natančnega opisa in drugih dodatnih ali značilnih specifikacij v svojih nacionalnih jezikih .
EN --- Official Journal of the European Union MFIs to report flows : MFIs accumulate flows during the month and transmit the value of purchase and sale of securities to the NCB .
Čeprav uporaba velikih in malih črk ne povzroča težav , se NCB naproša , da se omejijo na nabor znakov Latin-1 .
The compilation and submission to the NCB of net flows is acceptable . NCBs that receive transactions data have to calculate the « revaluation adjustment » as a residual from the difference between the stocks and the transactions and other adjustments , and submit the revaluation adjustment to the ECB in accordance with this Guideline , security-by-security reporting : MFIs report to NCBs all relevant information on holdings of securities , such as the nominal ( i. e face ) value , accounting ( i. e book ) value , market value , sales and purchases , on a security-by-security basis .
V splošnem je treba izmenjavo naglašenih znakov in razširjenih abecedno-številčnih simbolov pred redno uporabo testirati . COMPILATION ( Pripravljanje ) : Za družine ključev BSI , IVF in MIR se ta atribut lahko uporabi za nadaljnja tekstovna pojasnila o metodah pripravljanja , shemah ponderiranja in statističnih postopkih , ki se uporabljajo za pripravo osnovnih podatkov , zlasti če odstopajo od pravil in standardov ECB .
This information permits NCBs to obtain accurate information on the « revaluation adjustment » to be submitted to the ECB . This method is intended to accommodate NCBs that already follow such an approach in collecting data at a local level .
v splošnem je struktura zahtevanih nacionalnih pojasnil naslednja : --- --- --- --- viri podatkov / sistem zbiranja podatkov , postopki pripravljanja ( vključno z opisom uporabljenih ocen / predpostavk ) , odstopanja od navodil za poročanje , ki jih daje ECB ( geografske / sektorske razvrstitve in / ali metode vrednotenja ) , informacije , ki se nanašajo na nacionalni pravni okvir . Za družino ključev SSI atribut „compilation » vključuje informacije o navezavah na regulativni okvir EU za posrednike , ki niso kreditne institucije .
However , other methods can also be used if they are shown to be capable of delivering data of comparable quality . Section 3 : Monthly flow adjustments --- special adaptations 1 .
Za družino ključev OFI je podroben opis informacij , ki jih je treba vključiti pod ta atribut , naveden v točkah 1 -- 5 nacionalnih pojasnil ( Priloga III , del 11 ) .
ECB / NCB balance sheet statistics In accordance with the bridging exercise , the requirement for balance sheet data has been slightly modified to reflect the activities of the ECB / NCBs .
Podobno je za družino ključev SEC podroben opis informacij , ki jih je treba vnesti pod ta atribut , naveden v točkah 1 , 2 , 4 , 5 , 8 , 9 in 10 nacionalnih pojasnil ( Priloga III , del 12 ) .
Certain items have been removed , i.e. no data are required on the breakdown of repos or deposits with periods of notice .
--- --- zajetju različnih kategorij posrednikov vrsti posrednika za različne kazalnike
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 in this Guideline . The ECB / NCBs submit adjustment data for each of these items .
ali je bila v primeru delnega zajetja uporabljena ocena navedba izračuna ocene celotne vrednosti ( če obstaja ) ali je bila v primeru delnega zajetja uporabljena ocena navedba izračuna ocene celotne vrednosti ( če obstaja ) glej tudi del 11 Priloge III ( nacionalna pojasnila , točka 6 )
The ECB / NCBs submit adjustments to the ECB according to the procedures outlined in this Guideline .
--- --- zajetju podatkov o celotnih sredstvih / obveznostih vrsti DFP , zajetih v glavnih kategorijah
However , the ECB / NCBs may have positions subject to reclassifications and revisions , in which case adjustments are provided , --- adjustments to exchange rate changes : in accordance with Regulation ECB / 2001/13 , Annex I , Part 2 , Table 4 , currency-by-currency data are provided from end-December 1998 .
merilih za stratifikacijo , postopku izbire ( enaka verjetnost / verjetnost , sorazmerna velikosti / izbira največjih institucij ) v primeru vzorčenja razvrstitvi izdaj --- glej tudi del 12 Priloge III , oddelek 2 ( točka 4 ) in oddelek 3 ( točka 6 )
For the purposes of calculating the exchange rate adjustment , back and historic data may be sent .
SOURCE_AGENCY ( Vir ) .
In the ECB 's case , the exchange rate adjustment is not estimated using the standard procedure ;
Ta atribut bo določila ECB za vrednost , ki predstavlja ime NCB , ki zagotavlja podatke .
instead , it is reported directly from the accounting data , revaluation adjustments : in accordance with the agreed procedure , the ECB / NCBs provide data on the size of this revaluation .
Uradni list Evropske unije Oddelek 4 : Atributi na ravni časovne vrste 27.12.2007