natgillin/translations-raw huggingface dataset:
ASSETS Deposits / world / total Securities other than shares total maturity / world / total Securities other than shares up to 1 year / world / total Securities other than shares over 1 year / world / total Shares and other equity / world / total Shares and other equity of which quoted shares / world / total Investment fund shares / world / total Investment fund shares of which money market fund shares / world / MFIs Fixed assets / world / total Other assets ( including « loans » and « financial derivatives ')/ world / total Other assets of which loans total maturity / world / total Other assets of which loans up to 1 year / world / total Other assets of which loans over 1 year / world / total TOTAL Assets / liabilities / world / total LIABILITIES Deposits and loans taken / world / total Investment fund shares / world / total Other liabilities ( including « debt securities » , « capital and reserves » and « financial derivatives ')/ world / total Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo
Ključni Ključni Ključni Pojasnj .
Sales and repurchases of investment fund shares .
Pojasnj . Ključni Pojasnj .
Memorandum items General public funds Special investor funds
Pojasnj . Ključni
Item name and maturity / geographical / sectoral breakdown
Ključni Ključni Pojasnj . Pojasnj .
Investment funds / total
Ključni Pojasnj .
Real estate funds Other funds
Pojasnj . Ključni
LIABILITIES Investment fund shares / world / total --- Sale of new shares Investment fund shares / world / total --- Repurchase of shares Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo Memo 27.12.2007
27.12.2007 Ime postavke in zapadlost / geografska razčlenitev / sektorska razčlenitev
Official Journal of the European Union TABLE 4 Data on OFIs other than investment funds . Key indicators / memorandum items
Investicijski skladi / skupaj Delniški skladi
L 341/149 Item name and maturity / geographical / sectoral breakdown
Mešani skladi Nepremičninski skladi
SDDs FCLs
Drugi skladi
Other OFIs
Splošni javni skladi
Official Journal of the European Union
Pojasnj .
27.12.2007 Section 2 : Instrument categories and valuation rules In line with European System of National and Regional Accounts in the Community ( ESA 95 ) , in principle assets and liabilities must be valued using current market prices on the date to which the balance sheet relates .
Ključni Ključni Ključni Pojasnj .
Deposits and loans must be reported at face value , excluding accrued interests .
Pojasnj .
Assets Total assets / liabilities : total assets must equal the sum of all items separately identified on the assets side of the balance sheet and should also equal total liabilities . 1 .
Pojasnj . Ključni Ključni Ključni Ključni Ključni Ključni Pojasnj .
Deposits : this item ( 1 ) consists of two main sub-categories : transferable deposits and other deposits . Holdings of currency must also be included under this item .
Pojasnj . Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Pojasnj .
In the case of FCLs , this item should be allocated under « Other assets » .
Pojasnj .
and other i.e. loans granted for purposes such as business , debt consolidation , education , etc ., financial leases granted to third parties , bad debt loans that have not yet been repaid or written off , holdings of non-negotiable securities , subordinated debt in the form of loans .
Pojasnj .
For the sub-categories investment funds and SDDs , loans must be allocated under « Other assets » .
Pojasnj .
Valuation rules : loans made by OFIs must be recorded gross of all related provisions , both general and specific , until the loans are written off by the reporting institution , at which point the loans must be removed from the balance sheet .
Pojasnj . SL
In accordance with the general principle of accruals accounting , interest earned on loans must be subject to on-balancesheet recording as it accrues i.e. on an accruals basis , rather than when it is actually received or paid i.e. on a cash basis .
Ključni Ključni Pojasnj .
Accrued interest on loans must be classified on a gross basis under the category « Other assets » .
Pojasnj .
Securities other than shares : this item includes holdings of securities which give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and / or a stated fixed sum at a specific date or dates or starting from a date defined at the time of issue .
Pojasnj .
It also includes negotiable loans that have been restructured into a large number of identical documents and that are traded on organised markets .
Pojasnj .
Valuation rules : in line with the ESA 95 , securities other than shares must be reported at market value .
Pojasnj .
Shares and other equity excluding investment fund shares : this category comprises three main subcategories : --- quoted shares , excluding investment fund shares : shares with prices quoted on a recognised stock exchange or other form of secondary market ( ESA 95 , paragraphs 5.88 - 5.93 ) . Data on quoted shares must be provided separately for the sub-category « Total investment funds » , unquoted shares , excluding investment fund shares : shares that are not quoted ( ESA 95 , paragraphs 5.88 - 5.93 ) ,
Ključni Ključni Ključni Ključni Pojasnj .
( 1 ) In the MFI balance sheet no distinction is made between deposits and loans on the asset and liability side .
Pojasnj . Pojasnj .
Instead , all non-negotiable funds placed with / lent to MFIs (= liabilities ) are deemed to be in « deposits » and all funds placed by / lent by the MFIs (= assets ) are deemed to be « loans » .
Pojasnj .
However , the ESA 95 outlines the difference based on the criterion of who initiates the transaction .
Pojasnj .
Where the borrower takes the initiative , the financial transaction must be classified as a loan .
Pojasnj .
Where the lender takes the initiative , the transaction must be classified as a deposit . 27.12.2007 ---
Pojasnj . Ključni Ključni
L 341/151 other equity : all transactions in other equity that are not covered by quoted and unquoted shares ( ESA 95 , paragraphs 5.94 - 5.95 ) .
Ključni Ključni Pojasnj . Pojasnj .
Valuation rules : in line with the ESA 95 , shares and other equities must be reported at market value .
Pojasnj .
Investment fund shares / units : investment fund shares / units must be considered exclusively MFI liabilities i.e. only MMFs and investment funds classified as OFIs .
Pojasnj . Pojasnj .
For the subcategory FCLs , investment fund shares / units must be allocated under « Other assets » .
Pojasnj . Ključni Ključni
Valuation rules : in line with the ESA 95 , investment fund shares / units must be reported at market value .
Ključni Ključni Pojasnj .
Fixed assets : this item consists of : --- tangible fixed assets for investment purposes i.e. investments in dwellings , other buildings and structures , nonresidential buildings .
Pojasnj .
This part is identified as holdings of real estate , non-financial assets , tangible or intangible , which are intended to be used repeatedly for more than one year by reporting OFIs .
Pojasnj .
They include land and buildings occupied by the OFIs , as well as equipment , software and other infrastructure .
Pojasnj .
Where fixed assets do not have to be reported as a separate item , they must be allocated under « Other assets » .
Pojasnj .
Financial derivatives : under this item , the following financial derivatives must be reported : ( i ) options , tradable and OTC ;
Ključni Ključni
( iv ) swaps , but only if they have a market value because they are tradable or can be offset .
Ključni Ključni Pojasnj .
Derivatives must be recorded on the balance sheet on a gross basis .
Pojasnj .
Individual derivative contracts with gross positive market values must be recorded on the asset side of the balance sheet and contracts with gross negative market values on the liability side .
Pojasnj .
Gross future commitments arising from derivative contracts must not be entered as on-balance-sheet items .
Pojasnj .
Financial derivatives may be recorded on a net basis according to different valuation methods .
Pojasnj .
Where only net positions are available , or positions are recorded other than at market value , these positions must be reported as default .
Pojasnj . Ključni Ključni
8 . Other assets : all amounts that cannot be allocated in one of the main balance sheet items ( BSI ) must be allocated in « Other assets » .
Ključni Ključni Pojasnj . Pojasnj .
This item comprises assets such as accrued interest receivable on loans and accrued rent on buildings , dividends to be received , amounts receivable not related to the main OFI business , gross amounts receivable in respect of suspense items , gross amounts receivable in respect of transit items , other assets not separately identified e.g. fixed assets , loans and deposits depending on the subcategory of OFI .
Pojasnj .
Liabilities Total assets / liabilities : total liabilities must equal the sum of all items separately identified on the liability side of the balance sheet and also equal total assets ( see also asset item « Total assets / liabilities ') .
Pojasnj .
Deposits and loans taken : this item consists of : --- deposits : transferable deposits and other deposits ( see assets ) placed with OFIs .
Pojasnj .
These deposits are generally placed by MFIs , loans : loans granted to the reporting OFIs which are not evidenced by documents or are represented by a single document even if it has become negotiable .
Pojasnj .
Official Journal of the European Union 27.12.2007
Ključni Ključni
Debt securities issued : in some countries , OFIs may issue negotiable instruments with characteristics that are similar to those of debt securities issued by MFIs .
Pojasnj . Pojasnj .
In this reporting scheme , all such instruments must be classified as debt securities .
Pojasnj . Uradni list Evropske unije
In the case of investment funds , this item is to be allocated under « Other liabilities » .
Pojasnj .
Capital and reserves : this item comprises the amounts arising from the issue of equity capital by reporting OFIs to shareholders or other proprietors , representing for the holder property rights in the OFI and generally an entitlement to a share in its profits and a share in its own funds in the event of liquidation .
Pojasnj .
Funds arising from undistributed benefits or funds set aside by reporting OFIs in anticipation of likely future payments and obligations are also included .
Pojasnj . L 341/147
Capital and reserves comprise the following elements : --- --- --- --- equity capital , undistributed benefits or funds , specific provisions against loans , securities and other types of assets , operating profit / loss . In the case of investment funds , this item is to be allocated under « other liabilities » .
Uradni list Evropske unije TABELA 2 Podatki o transakcijah investicijskih skladov . Pojasnjevalne postavke Investicijski skladi / skupaj Nepremičninski skladi
Investment fund shares / units issued : this item refers to shares or units issued by investment funds other than MMFs .
Ime postavke in zapadlost / geografska razčlenitev / sektorska razčlenitev
Financial derivatives : see asset item « Financial derivatives » .
Splošni javni skladi Skladi posebnih vlagateljev
Other liabilities : all amounts that cannot be allocated in one of these main items of the liability side must be allocated in « other liabilities » . This item comprises liabilities such as gross amounts payable in respect of suspense items , gross amounts payable in respect of transit items , accrued interest payable on deposits , dividends to be paid , amounts payable not related to the main OFI business , provisions representing liabilities against third parties , margin payments made under derivative contracts representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out , net positions arising from securities lending without cash collateral , net amounts payable in respect of future settlements of transactions in securities , other liabilities not separately identified e.g. debt securities , financial derivatives depending on the subcategory of OFI .
SREDSTVA Vloge / svet / skupaj Vrednostni papirji razen delnic vse zapadlosti / svet / skupaj Vrednostni papirji razen delnic do 1 leta / svet / skupaj Vrednostni papirji razen delnic nad 1 letom / svet / skupaj Delnice in drug lastniški kapital / svet / skupaj Delnice in drug lastniški kapital , od tega delnice , ki kotirajo na borzi / svet / skupaj Delnice investicijskih skladov / svet / skupaj Delnice investicijskih skladov , od tega delnice skladov denarnega trga / svet / MFI Osnovna sredstva / svet / skupaj Druga sredstva ( vključno s „posojili » in „izvedenimi finančnimi instrumenti ")/ svet / skupaj Druga sredstva , od tega posojila , vse zapadlosti / svet / skupaj Druga sredstva , od tega posojila do 1 leta / svet / skupaj Druga sredstva , od tega posojila nad 1 letom / svet / skupaj CELOTNA sredstva / obveznosti / svet / skupaj OBVEZNOSTI Prejete vloge in posojila / svet / skupaj Delnice investicijskih skladov / svet / skupaj Druge obveznosti ( vključno z „dolžniškimi vrednostnimi papirji » , „kapitalom in rezervami » ter „izvedenimi finančnimi instrumenti ")/ svet / skupaj Pojasnj . Pojasnj .
Section 3 : National explanatory notes 1 .
Pojasnj . Pojasnj .
Data sources / data collection system : this must include : --- data sources used to compile OFI statistics , except insurance corporations and pension funds , e.g. statistical offices , direct reporting from OFIs and / or fund managers , details on the collection systems , e.g. voluntary reports , business surveys , sampling , reporting subject to the existence of thresholds and grossing up .
Pojasnj . Pojasnj .
Compilation procedures : the method used to compile data must be described , e.g. detailed description of estimates / assumptions made and how series are aggregated if two series have different frequencies .
Pojasnj .
Legal framework : comprehensive information on the institutions » national legal framework must be provided .
Pojasnj . Pojasnj .
Links with Community legislation must be specifically outlined .
Pojasnj . Pojasnj .
If several types of institutions are included under the same category , information must be provided for all types of institutions .
Pojasnj . Pojasnj .
Deviations from the ECB 's reporting instructions : NCBs must provide information on deviations from the reporting instructions .
Pojasnj . Pojasnj .
Deviations from the reporting instructions may occur with respect to : --- instrument breakdown : the instrument coverage may differ from the ECB 's reporting instructions e.g. two different instruments cannot be separately identified , maturity breakdown , geographical breakdown ,
Pojasnj .
EN sectoral breakdown , valuation methods .
Pojasnj . Pojasnj .
Official Journal of the European Union
Pojasnj . Pojasnj .
L 341/153
Pojasnj .
Investment funds by type : the criteria for classifying investment funds by type must be explained e.g. a fund is classified as an equity fund when it invests at least 60 % of its total assets in equity .
Pojasnj . Pojasnj .
Information must be provided on whether these criteria are set or defined in the public prospectus , fund rules , instruments of incorporation , established statutes or by-laws , included in marketing documents etc. Reporting population : The NCBs may classify in a specific OFI subcategory all institutions complying with the OFI definition .
Pojasnj . Pojasnj .
They must describe all institutions included in or excluded from each OFI subcategory .
Pojasnj . Pojasnj .
Total investment funds must include general public funds but exclude all special investor funds .
Pojasnj . Pojasnj .
Where possible , NCBs must provide estimates of data coverage in terms of total assets of the total reporting population .
Pojasnj . Pojasnj .
Breaks in historical series : breaks and major changes over time in the collection , reporting coverage , reporting schemes and compilation of the historical series must be described .
Pojasnj . Pojasnj .
In the case of breaks , the extent to which old and new data may be considered comparable must be indicated .
Pojasnj . Pojasnj .
Other comments : any other relevant comments or indications .
Pojasnj .
8 . L 341/154
Pojasnj .
Official Journal of the European Union PART 12 Securities issues statistics
Pojasnj . Pojasnj .
Section 1 : Introduction Securities issues statistics for the euro area provide two main aggregates : --- --- all issues by euro area residents in any currency , and all issues made worldwide in euro , both domestic and international .
Pojasnj . Pojasnj .
A principal distinction must be drawn on the basis of the residency of the issuer whereby the Eurosystem NCBs collectively cover all issues by the residents of the euro area .
Pojasnj . Pojasnj .
The Bank for International Settlements ( BIS ) reports issues by the « rest of the world » ( RoW ) , referring to all non-euro area residents , with issues by residents of each of the non-participating Member States distinguished from the other RoW countries .
Pojasnj . Pojasnj .
The chart below summarises the reporting requirements .
Pojasnj . Pojasnj .
Securities issues By RoW residents ( BIS / NCB ) Non-participating Member States Other countries
Pojasnj . Pojasnj .
By euro area residents ( each NCB reporting on its domestic residents )
Pojasnj . Pojasnj .
(*) « Other currencies » refers to all other currencies , including the national currencies of non-participating Member States .
Pojasnj .
TABLE 1 Block A reporting form for NCBs (*) DOMESTIC RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts A1 Gross issues A2 Redemptions A3 Net issues A4 1 .
Pojasnj .
SHORT-TERM DEBT SECURITIES Total ECB / NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds S1 S2 S3 S4 S5 S6 S7 S8 S9 S51 S52 S53 S54 S55 S56 S57 S58 S59 S101 S102 S103 S104 S105 S106 S107 S108 S109 S151 S152 S153 S154 S155 S156 S157 S158 S159
Pojasnj . Pojasnj .
EN
Pojasnj .
Official Journal of the European Union DOMESTIC RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts A1 Gross issues A2 Redemptions A3 Net issues A4
Pojasnj . Pojasnj .
L 341/155
Pojasnj .
LONG-TERM DEBT SECURITIES Total ECB / NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds S10 S11 S12 S13 S14 S15 S16 S17 S18 S60 S61 S62 S63 S64 S65 S66 S67 S68 S110 S111 S112 S113 S114 S115 S116 S117 S118 S160 S161 S162 S163 S164 S165 S166 S167 S168
Pojasnj . TABELA 3 Prodaje in ponovni nakupi delnic investicijskih skladov .
2.1 of which fixed rate issues : Total ECB / NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds 2.2 of which floating rate issues : Total ECB / NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds 2.3 of which zero coupon bonds : Total ECB / NCB MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations S37 S38 S39 S40 S41 S42 S87 S88 S89 S90 S91 S92 S137 S138 S139 S140 S141 S142 S187 S188 S189 S190 S191 S192 S28 S29 S30 S31 S32 S33 S34 S35 S36 S78 S79 S80 S81 S82 S83 S84 S85 S86 S128 S129 S130 S131 S132 S133 S134 S135 S136 S178 S179 S180 S181 S182 S183 S184 S185 S186 S19 S20 S21 S22 S23 S24 S25 S26 S27 S69 S70 S71 S72 S73 S74 S75 S76 S77 S119 S120 S121 S122 S123 S124 S125 S126 S127 S169 S170 S171 S172 S173 S174 S175 S176 S177 L 341/156
Pojasnjevalne postavke Investicijski skladi / skupaj Nepremičninski skladi Skladi posebnih vlagateljev Ime postavke in zapadlost / geografska razčlenitev / sektorska razčlenitev
Official Journal of the European Union DOMESTIC RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts A1 Gross issues A2 Redemptions A3 Net issues A4 27.12.2007
Delniški skladi Obvezniški skladi
QUOTED SHARES (**) Total MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations
Mešani skladi Drugi skladi
S96 S97 S98 S99 S100 S146 S147 S148 S149 S150
Splošni javni skladi
(*) Debt securities other than shares refer to « securities other than shares , excluding financial derivatives » . (**) Quoted shares refer to « quoted shares excluding investment fund and money market fund shares / units » .
OBVEZNOSTI Delnice investicijskih skladov / svet / skupaj -- prodaja novih delnic Delnice investicijskih skladov / svet / skupaj -- ponovni nakup delnic Pojasnj . Pojasnj .
TABLE 2 Block C reporting form for NCBs DOMESTIC RESIDENT ISSUERS // OTHER CURRENCIES Outstanding amounts C1 Gross issues C2 Redemptions C3 Net issues C4
Pojasnj . Pojasnj .
SHORT-TERM DEBT SECURITIES Total MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds S201 S202 S203 S204 S205 S206 S207 S208 S241 S242 S243 S244 S245 S246 S247 S248 S281 S282 S283 S284 S285 S286 S287 S288 S321 S322 S323 S324 S325 S326 S327 S328
Pojasnj . Pojasnj .
LONG-TERM DEBT SECURITIES Total MFIs other than central banks OFIs Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds S209 S210 S211 S212 S213 S214 S215 S216 S249 S250 S251 S252 S253 S254 S255 S256 S289 S290 S291 S292 S293 S294 S295 S296 S329 S330 S331 S332 S333 S334 S335 S336
Pojasnj . Pojasnj .
27.12.2007 EN
Pojasnj . 27.12.2007
Official Journal of the European Union DOMESTIC RESIDENT ISSUERS // OTHER CURRENCIES Outstanding amounts C1 Gross issues C2 Redemptions C3 Net issues C4
Uradni list Evropske unije TABELA 4 Podatki o DFP razen investicijskih skladov . Ključni kazalniki / Pojasnjevalne postavke
L 341/157
L 341/149
6 . SHORT-TERM DEBT SECURITIES Total NCB MFIs other than central banks OFIs S361 S362 S363 S364 S411 S412 S413 S414 S461 S462 S463 S464
Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni Ključni
L 341/158
L 341/150
Official Journal of the European Union ROW RESIDENT ISSUERS // EURO / NATIONAL DENOMINATIONS Outstanding amounts B1 Gross issues B2 Redemptions B3
Uradni list Evropske unije
Insurance corp. and pension funds Non-financial corporations Central government State and local government Social security funds International organisations 7 .
Oddelek 2 : Kategorije instrumentov in pravila vrednotenja V skladu z Evropskim sistemom nacionalnih in regionalnih računov v Skupnosti ( ESR 95 ) se morajo sredstva in obveznosti načeloma vrednotiti z uporabo trenutnih tržnih cen na dan , na katerega se bilanca stanja nanaša .