natgillin/translations-raw huggingface dataset:
All financial assets and liabilities must be reported on a gross basis , i.e. financial assets must not be reported net of financial liabilities .
Vsa finančna sredstva in obveznosti se morajo poročati v bruto zneskih , tj . finančna sredstva se ne smejo poročati neto brez finančnih obveznosti .
Table A Definitions of instrument categories of the assets and liabilities of financial vehicle corporations engaged in securitisation transactions ASSET CATEGORIES Category Description of main features
Tabela A Opredelitve kategorij instrumentov sredstev in obveznosti družb , ki se ukvarjajo s prenosom finančnih sredstev in so vključene v transakcije listinjenja KATEGORIJE SREDSTEV Kategorija Opis glavnih značilnosti
For the purposes of the reporting scheme , this consists of funds lent by financial vehicle corporations engaged in securitisation transactions ( FVCs ) to borrowers that are not evidenced by documents or are represented by a single document even if it has become negotiable .
Za namene sistema poročanja vsebuje ta kategorija sredstva , ki jih družbe , ki se ukvarjajo s prenosom finančnih sredstev in so vključene v transakcije listinjenja ( DPFS ) , posodijo posojilojemalcem in ki niso evidentirana v dokumentih ali so predstavljena z enim samim dokumentom , tudi če je ta postal tržen .
It includes the following items : --- deposits placed with monetary financial institutions ( MFIs ) --- loans granted to FVCs --- claims under reverse repos or securities borrowing against cash collateral .
Ta kategorija vključuje naslednje postavke : --- vloge pri denarnih finančnih institucijah ( MFI ) , --- posojila , odobrena DPFS , --- terjatve na podlagi povratnih repo poslov ali izposojanja vrednostnih papirjev ob gotovinskem zavarovanju .
Counterpart of cash paid out in exchange for securities purchased by FVCs , or securities borrowing against cash collateral ( see category 9 ) This item also includes holdings of euro and foreign currency banknotes and coins in circulation that are commonly used to make payments . 2 .
Protipostavka gotovine , izplačane v zameno za vrednostne papirje , ki so jih kupile DPFS , ali izposojanje vrednostnih papirjev ob gotovinskem zavarovanju ( glej kategorijo 9 ) . Ta postavka vključuje tudi imetja bankovcev in kovancev v eurih in tujih valutah v obtoku , ki so v splošni rabi za izvrševanje plačil .
Securitised loans For the purposes of the reporting scheme , this consists of funds lent to borrowers and acquired by the reporting agents from the originator .
Za namene sistema poročanja vsebuje ta kategorija sredstva , ki so posojena posojilojemalcem in ki jih poročevalske enote pridobijo od originatorja .
These funds are not evidenced by documents or are represented by a single document even if it has become negotiable .
Ta sredstva niso evidentirana v dokumentih ali pa so predstavljena z enim samim dokumentom , tudi če je ta postal tržen .
This also includes : --- financial leases granted to third parties : financial leases are contracts whereby the legal owner of a durable good ( hereinafter the « lessor ') lends these assets to a third party ( hereinafter the « lessee ') for most if not all of the economic lifetime of the assets , in exchange for instalments covering the costs of the good plus an imputed interest charge .
Vključuje tudi : --- finančni leasing , odobren tretjim osebam : finančni leasing je pogodba , s katero pravni lastnik trajnega blaga ( v nadaljevanju : leasingodajalec ) posodi ta sredstva tretji osebi ( v nadaljevanju : leasingojemalec ) za večji del , če že ne za celotno ekonomsko življenjsko dobo teh sredstev , v zameno za obroke , ki pokrijejo stroške blaga , povečane za znesek pripisanih obresti .
The lessee is assumed to receive all the benefits derivable from the use of the good and to incur the costs and risks associated with ownership .
Za leasingojemalca se domneva , da dejansko prejme vse koristi , ki izhajajo iz uporabe tega blaga , ter da nosi vse stroške in tveganja , ki so povezani z lastništvom .
For statistical purposes , financial leases are treated as loans from the lessor to the lessee enabling the lessee to purchase the durable good .
Za statistične namene se finančni leasingi obravnavajo kot posojila , ki jih leasingodajalec da leasingojemalcu , kar slednjemu omogoči nakup trajnega blaga .
Financial leases granted by an originator , acting as the lessor , are to be recorded under the asset item « securitised loans » .
Finančne leasinge , ki jih odobri originator v vlogi leasingodajalca , je treba beležiti pod postavko sredstev „olistinjena posojila » .
The assets ( durable goods ) which have been lent to the lessee must not be recorded --- bad debt loans that have not yet been repaid or written off : bad debt loans are considered to be loans in respect of which repayment is overdue or otherwise identified as being impaired --- holdings of non-negotiable securities : holdings of securities other than shares and other equity which are not negotiable and cannot be traded on secondary markets , see also « traded loans » --- traded loans : loans that have de facto become negotiable are to be classified under the asset item « securitised loans » provided that they continue to be evidenced by a single document and are , as a general rule , only traded occasionally --- subordinated debt in the form of deposits or loans : subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status e.g. deposits / loans have been satisfied , giving them some of the characteristics of « shares and other equity » .
Sredstva ( trajno blago ) , ki so posojena leasingojemalcu , se ne smejo beležiti , --- slaba posojila , ki še niso bili vrnjena ali odpisana : za slaba posojila štejejo posojila , katerih vračilo je zapadlo ali je kako drugače moteno , --- imetja netržnih vrednostnih papirjev : imetja vrednostnih papirjev razen delnic in drugega lastniškega kapitala , ki niso tržni ter z njimi ni mogoče trgovati na sekundarnih trgih ; glej tudi „posojila , s katerimi se trguje » , --- posojila , s katerimi se trguje : posojila , ki so dejansko postala tržna , je treba razvrstiti v postavko sredstev „olistinjena posojila » , pod pogojem , da so še naprej evidentirana z enim samim dokumentom in se z njimi praviloma trguje samo priložnostno , --- podrejeni dolg v obliki vlog ali posojil : instrumenti podrejenega dolga predstavljajo podrejeno terjatev do institucije izdajateljice , ki se lahko uveljavi le po tem , ko so vse terjatve z višjim statusom , npr .
For statistical purposes , subordinated debt is to be treated according to the nature of the financial instrument , i.e. classified as either « securitised loans » or « securities other than shares » according to the nature of the instrument .
Za statistične namene se podrejeni dolg razvrsti glede na naravo finančnega instrumenta , tj . bodisi med „olistinjena posojila » bodisi med „vrednostne papirje razen delnic » glede na naravo instrumenta .
Where FVC holdings of all forms of subordinated debt are currently identified as a single figure for statistical purposes , this figure is to be classified under the item « securities other than shares » , on the grounds that subordinated debt is predominantly constituted in the form of securities , rather than as loans
Če so vse oblike podrejenega dolga , ki jih imajo DPFS , trenutno izkazane za statistične namene z enim samim zneskom , je treba ta znesek razvrstiti v postavko „vrednostni papirji razen delnic » , ker je podrejeni dolg sestavljen pretežno iz vrednostnih papirjev , in ne kot posojila .
20.1.2009 EN
Olistinjena posojila 20.1.2009
Securitised loans must be reported according to the following rules : --- a maturity breakdown is required for loans to non-financial corporations originated by euro area MFIs .
Olistinjena posojila se morajo poročati v skladu z naslednjimi pravili : --- za posojila nefinančnim družbam , pri katerih so originatorji MFI iz euroobmočja se zahteva razčlenitev po zapadlosti . To pomeni zapadlost ob odobritvi posojila , tj .
It means maturity at the time the loan was granted , i.e. original maturity and refers to the fixed period in which the loan is due to be repaid --- loans must be reported at nominal value , even if purchased from the originator at a different price .
prvotno zapadlost , in se nanaša na določeno obdobje , v katerem je treba posojilo odplačati , --- posojila se morajo poročati po nominalni vrednosti , četudi so bila od originatorja kupljena po drugačni ceni .
The counterpart to the difference between the nominal value and the purchase price must be included under « remaining liabilities » This item includes securitised loans , irrespective of whether the prevailing accounting practice requires the recognition of the loans on the reporting agent 's balance sheet .
Protipostavka razlike med nominalno vrednostjo in nakupno ceno mora biti vključena med „preostale obveznosti » . Ta postavka vključuje olistinjena posojila ne glede na to , ali veljavna računovodska praksa zahteva pripoznanje posojil v bilanci stanja poročevalske enote .
Holdings of securities other than « shares and other equity » , which are negotiable and usually traded on secondary markets or can be offset on the market , and which do not grant the holder any ownership rights over the issuing institution This item includes : --- holdings of securities , whether or not evidenced by documents , 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 --- subordinated debt in the form of debt securities Securities lent out under securities lending operations or sold under a repurchase agreement remain on the original owner 's balance sheet and are not to be recorded on the temporary acquirer 's balance sheet where there is a firm commitment to reverse the operation and not simply an option to do so ( see also category 9 ) .
Imetja vrednostnih papirjev razen „delnic in drugega lastniškega kapitala » , ki so tržni in se z njimi običajno trguje na sekundarnih trgih ali jih je mogoče pobotati na trgu in ki ne dajejo imetniku lastniških pravic nad institucijo izdajateljico Ta postavka vključuje : --- imetja vrednostnih papirjev , ne glede na to , ali so evidentirana v dokumentih , ki imetniku dajejo brezpogojno pravico do fiksnega ali pogodbeno določenega dohodka v obliki izplačila kuponskih plačil in / ali potrjene fiksne vsote na določen datum ali datume ali z začetkom na datum , ki se določi ob izdaji , --- podrejeni dolg v obliki dolžniških vrednostnih papirjev .
Where the temporary acquirer sells the securities received , this sale must be recorded as an outright transaction in securities and entered in the temporary acquirer 's balance sheet as a negative position in the securities portfolio A maturity breakdown is required for holdings of securities other than shares .
Vrednostni papirji , ki so posojeni v poslih posojanja vrednostnih papirjev ali prodani po pogodbi o začasni prodaji , ostanejo v bilanci stanja prvotnega lastnika in jih ni treba zabeležiti v bilanco stanja začasnega pridobitelja , kadar obstaja trdna zaveza , da se izvede povratni posel , in ne le opcija za to ( glej tudi kategorijo 9 ) .
This means maturity at issue , i.e. original maturity and refers to the fixed period of life of a financial instrument before which it may not be redeemed This item includes securities other than shares that have been securitised , irrespective of whether the prevailing accounting practice requires the recognition of the securities on the reporting agent 's balance sheet
prvotno zapadlost , in se nanaša na določeno življenjsko dobo finančnega instrumenta , pred potekom katere ga ni mogoče odkupiti Ta postavka vključuje olistinjene vrednostne papirje razen delnic ne glede na to , ali prevladujoča računovodska praksa zahteva pripoznanje vrednostnih papirjev v bilanci stanja poročevalske enote
This item includes securitised assets other than those included under categories 2 and 3 , such as tax receivables or commercial credits , irrespective of whether the prevailing accounting practice requires the recognition of the assets on the balance sheet of the reporting agent
Ta postavka vključuje olistinjena sredstva , ki niso vključena v kategoriji 2 in 3 , kot so davčni krediti ali komercialni krediti , ne glede na to , ali veljavna računovodska praksa zahteva pripoznanje teh sredstev v bilanci stanja poročevalske enote
Shares and other equity Holdings of securities which represent property rights in corporations or quasi-corporations .
Delnice in drugi lastniški kapital Imetja vrednostnih papirjev , ki predstavljajo lastninske pravice v družbah ali nepravih družbah .
Under this item , all the following financial derivatives must be reported : --- options --- warrants --- futures --- swaps , in particular credit default swaps Gross future commitments arising from derivative contracts must not be entered as on-balance-sheet items This item does not include financial derivatives that are not subject to on-balance-sheet recording according to national rules
Pod to postavko se morajo poročati vsi naslednji izvedenih finančnih instrumenti : --- opcije , --- nakupni boni , --- terminske pogodbe , --- zamenjave , zlasti kreditne zamenjave . Bruto bodoče obveznosti iz pogodb o izvedenih finančnih instrumentih se v bilanci stanja ne smejo beležiti Ta postavka ne vključuje izvedenih finančnih instrumentov , ki se skladno z nacionalnimi pravili ne beležijo v bilanci stanja
This item includes investments in tangible fixed assets e.g. dwellings , other buildings and structures , and non-residential buildings
Ta postavka vključuje investicije v opredmetena osnovna sredstva , npr . stanovanjske zgradbe , druge zgradbe in objekte ter nestanovanjske zgradbe .
This is the residual item on the asset side of the balance sheet , defined as « assets not included elsewhere » .
To je rezidualna postavka na strani sredstev bilance stanja in je opredeljena kot „sredstva , ki niso vključena drugje » .
This item may include : --- accrued interest receivable on deposits and loans --- accrued interest on securities other than shares --- accrued rent on fixed assets --- amounts receivable which do not relate to the FVC 's main business
Ta postavka lahko vključuje : --- natečene aktivne obresti na vloge in posojila , --- natečene obresti na vrednostne papirje razen delnic , --- natečene najemnine za osnovna sredstva , --- terjatve , ki niso povezane z glavno dejavnostjo DPFS .
Official Journal of the European Union LIABILITY CATEGORIES
Uradni list Evropske unije KATEGORIJE OBVEZNOSTI
Amounts owed to creditors by FVCs , other than those arising from the issue of negotiable securities .
Zneski , ki jih DPFS dolgujejo upnikom , razen tistih , ki izhajajo iz izdaje tržnih vrednostnih papirjev .
This item consists of : --- loans : loans granted to the reporting FVCs which are not evidenced by documents or are represented by a single document even if it has become negotiable --- non-negotiable debt instruments issued by FVCs : instruments may be referred to as being « nonnegotiable » in the sense that the transfer of legal ownership of the instrument is restricted , meaning that they cannot be marketed or , although technically negotiable , cannot be traded owing to the absence of an organised market .
Ta postavka obsega : --- posojila : posojila , odobrena DPFS , ki poročajo , ki niso evidentirana v dokumentih ali so predstavljena z enim samim dokumentom , tudi če je ta postal tržen , --- netržni dolžniški instrumenti , ki jih izdajo DPFS : instrumenti so lahko „netržni » zaradi omejitev prenosa pravnega lastništva nad instrumentom , kar pomeni , da z njimi ni mogoče trgovati , ali , čeprav so formalno tržni , z njimi ni mogoče trgovati , ker zanje ni organiziranega trga .
Non-negotiable instruments issued by reporting agents that subsequently become negotiable and that can be traded on secondary markets should be reclassified as « debt securities » --- repos : counterpart of cash received in exchange for securities sold by reporting agents at a given price under a firm commitment to repurchase the same ( or similar ) securities at a fixed price on a specified future date .
Netržne instrumente , ki jih izdajo poročevalske enote in ki naknadno postanejo tržni ter je z njimi mogoče trgovati na sekundarnih trgih , je treba prerazvrstiti med „dolžniške vrednostne papirje » , --- repo posli : protipostavka gotovine , prejete v zameno za vrednostne papirje , ki jih prodajo poročevalske enote po dani ceni s trdno zavezo k ponovnemu odkupu istih ( ali podobnih ) vrednostnih papirjev po fiksni ceni na določen datum v prihodnosti .
Amounts received by reporting agents in exchange for securities transferred to a third party ( temporary acquirer ) are to be classified here where there is a firm commitment to reverse the operation and not merely an option to do so .
Zneski , ki jih prejmejo poročevalske enote v zameno za vrednostne papirje , prenesene na tretjo osebo ( „začasni pridobitelj ") , je treba razvrstiti sem , kadar obstaja trdna zaveza in ne le opcija za to , da se izvede povratni posel . To pomeni , da med tem postopkom poročevalske enote obdržijo vsa tveganja in koristi iz zadevnih vrednostnih papirjev .
This implies that reporting agents retain all risks and rewards of the underlying securities during the operation The following variants of repo-type operations are all classified here : --- amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral --- amounts received in exchange for securities temporarily transferred to a third party in the form of a sale / buy-back agreement The securities underlying repo-type operations are recorded following the rules in asset item 3 « Securities other than shares » Operations involving the temporary transfer of gold against cash collateral are also included under this item
Vse naslednje variante repo poslov so razvrščene tukaj : --- zneski , prejeti v zameno za vrednostne papirje , začasno prenesene na tretjo osebo v obliki posojanja vrednostnih papirjev ob gotovinskem zavarovanju , --- zneski , prejeti v zameno za vrednostne papirje , začasno prenesene na tretjo osebo v obliki dogovora o prodaji / povratnem nakupu . Vrednostni papirji pri operacijah vrste repo se zabeležijo po pravilih za postavko sredstev 3 „vrednostni papirji razen delnic » Posli , ki vključujejo začasni prenos zlata ob gotovinskem zavarovanju , so prav tako vključeni v to postavko
Securities issued by FVCs , other than « shares and other equity » , which are instruments usually negotiable and traded on secondary markets or which can be offset on the market and which do not grant the holder any ownership rights over the issuing institution .
Vrednostni papirji , ki jih izdajo DPFS , razen „delnic in drugega lastniškega kapitala » , ki so običajno tržni instrumenti in se z njimi trguje na sekundarnih trgih ali jih je mogoče pobotati na trgu , imetniku pa ne dajejo lastniških pravic nad institucijo izdajateljico .
It includes , inter alia , securities issued in the form of : --- asset-backed securities --- credit-linked notes
Med drugim so vključeni vrednostni papirji , izdani v obliki : --- kolateraliziranih vrednostnih papirjev , --- kreditnih zapisov .
For the purposes of the reporting scheme , this category comprises the amounts arising from the issue of equity capital by reporting agents to shareholders or other proprietors , representing for the holder property rights in the FVC and generally an entitlement to a share in its profits and to a share in its own funds in the event of liquidation .
Za namene sistema poročanja vsebuje ta kategorija zneske , ki izvirajo iz lastniškega kapitala , izdanega s strani poročevalskih enot delničarjem ali drugim lastnikom , ki predstavljajo imetnikove lastninske pravice v DPFS in dajejo na splošno pravico do udeležbe v dobičku ter do deleža v njenih lastnih sredstvih v primeru likvidacije .
Funds arising from non-distributed benefits or funds set aside by reporting agents in anticipation of likely future payments and obligations are also included .
Vključena so tudi sredstva iz nerazporejenih prejemkov ali sredstva , ki jih poročevalske enote namenijo za verjetna plačila in obveznosti v prihodnosti .
It includes : --- equity capital --- non-distributed benefits or funds --- specific and general provisions against loans , securities and other types of --- assets securitisation fund units
Vključuje : --- lastniški kapital , --- nerazporejene prejemke ali sredstva , --- posebne in splošne rezervacije za posojila , vrednostne papirje in druge vrste sredstev , --- enote skladov za listinjenje .
This is the residual item on the liabilities side of the balance sheet , defined as « liabilities not included elsewhere » This item may include : --- accrued interest payable on loans and deposits --- amounts payable not related to the FVC 's main business , i.e. amounts due to suppliers , tax , wages , social contributions , etc. --- provisions representing liabilities against third parties , i.e. pensions , dividends , etc. --- net positions arising from securities lending without cash collateral --- net amounts payable in respect of future settlements of transactions in securities --- counterparts to the valuation adjustment , i.e. nominal less purchase price , of loans
To je rezidualna postavka na strani obveznosti v bilanci stanja in je opredeljena kot „obveznosti , ki niso vključene drugje » Ta postavka lahko vključuje : --- obveznosti iz natečenih obresti na posojila in vloge , --- terjatve , ki niso povezane z glavno dejavnostjo DPFS , tj . zneski , zapadli v plačilo dobaviteljem , davki , plače , socialni prispevki itd .
20.1.2009 EN
nominalna minus nakupna cena . 20.1.2009
Official Journal of the European Union PART 2 Definitions of sectors
SL Uradni list Evropske unije DEL 2
The ESA95 provides the standard for sector classification .
Opredelitev sektorjev ESR 95 predpisuje standard za sektorsko razvrstitev .
Counterparties located in the territory of the participating Member States are identified according to their sector in accordance with the list of FVCs , investment funds ( IFs ) and MFIs for statistical purposes and the guidance for the statistical classification of counterparties provided in the Monetary , financial institutions and markets statistics sector manual .
Nasprotne stranke , ki se nahajajo na ozemlju sodelujočih držav članic , so izkazane po njihovem sektorju v skladu s seznamom DPFS , investicijskih skladov in MFI za statistične namene ter navodili za statistično razvrstitev nasprotnih strank , ki jih je določila Evropska centralna banka v Sektorskem priročniku za denarno statistiko , statistiko finančnih institucij in tržno statistiko . Smernice za statistično klasifikacijo strank ( Monetary , financial institutions and markets statistics sector manual .
Guidance for the statistical classification of customers by the European Central Bank .
Guidance for the statistical classification of customers ) .
Table B Definitions of sectors Sector Definition
Tabela B Opredelitev sektorjev
Resident national central banks , resident credit institutions as defined in Community law , and other resident financial institutions whose business is to receive deposits and / or close substitutes for deposits from entities other than MFIs , and , for their own account , at least in economic terms , to grant credits and / or make investments in securities ( Regulation ( EC ) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of the monetary financial institutions sector ( recast ) ( ECB / 2008/32 ))
Rezidenčne nacionalne centralne banke , rezidenčne kreditne institucije , kakor so opredeljene v pravu Skupnosti , in druge rezidenčne finančne institucije , katerih dejavnost je sprejemanje vlog in / ali bližnjih substitutov za vloge od subjektov , ki niso MFI , ter dajanje posojil in / ali investiranje v vrednostne papirje za svoj račun , vsaj v ekonomskem smislu ( Uredba ( ES ) št .