natgillin/translations-raw huggingface dataset:
113-115A; IAS 1 odst.
‘Specific allowances for collectively assessed financial assets’ shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
34 písm. a)
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for individually assessed financial assets.
IAS 1 odst.
‘Collective allowances for incurred but not reported losses’ shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
ZISKY NEBO (–) ZTRÁTY Z ODÚČTOVÁNÍ NEFINANČNÍCH AKTIV
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
Změny reálné hodnoty hmotných aktiv stanovené pomocí modelu reálné hodnoty
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that meet the definition of ‘subordinated debt’ in paragraph 54 of this Part.
IAS 40 odst.
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
76 písm. d); Příloha V část 2 odst.
The ‘carrying amount’ of loans and advances shall be reported by type of product net of allowances due to impairment.
141
Balances receivable on demand classified as ‘Cash and cash balances at central banks’ shall also be reported in this template independently of the ‘accounting portfolio’ in which they are included shall be allocated to the following products:
IAS 40 odst.
‘On demand (call) and short notice (current account)’ include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
75 písm. f); Příloha V část 2 odst.
It also includes ‘overdrafts’ that are debit balances on current account balances.
141
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation].
Operační leasing jiný než investiční nemovitý majetek
‘Trade receivables’ include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
IAS 17.50, 51, 56 písm. b); Příloha V část 2 odst.
This item includes all factoring transactions (both with and without recourse).
142
‘Finance leases’ include the carrying amount of finance lease receivables.
Příloha V část 2 odst.
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17.
143
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agreements or borrowed under securities lending agreements.
OSTATNÍ PROVOZNÍ VÝNOSY A NÁKLADY
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items.
Příloha V část 2 odst.
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
141-142
This item includes, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
Výkaz změn vlastního kapitálu
‘Mortgage loans [Loans collateralized by immovable property]’ include loans formally secured by immovable property collateral independently of their loan/collateral ratio (commonly referred as ‘loan-to-value’).
Zdroje změn vlastního kapitálu
‘Other collateralized loans’ include loans formally backed by collateral, independently of their loan/collateral ratio (so-called ‘loan-to-value’), other than ‘Loans collateralised by immovable property’, ‘Finance leases’ and ‘Reverse repurchase loans’.
Emitované kapitálové nástroje jiné než kapitál
This collateral includes pledges of securities, cash, and other collateral.
Kumulovaný ostatní úplný výsledek hospodaření
‘Credit for consumption’ includes loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation].
Zisk nebo (-) ztráta přiřaditelné majitelům mateřského podniku
‘Lending for house purchase’ includes credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
Menšinové podíly
‘Project finance loans’ include loans that are recovered solely from the income of the projects financed by them.
Kumulovaný ostatní úplný výsledek hospodaření
BREAKDOWN OF LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES AND BY RESIDENCE OF THE COUNTERPARTY (6)
106, 54 písm. r)
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 in Part 1.
IAS 1 odst.
Reporting of NACE codes shall be done with the first level of disaggregation, (by ‘section’).
106, 78 písm. e)
For debt instruments at amortised cost or at fair value through other comprehensive income, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated impairment’.
IAS 1 odst.
For debt instruments at fair value through profit and loss, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated changes in fair value due to credit risk’.
106, Příloha V část 2 odst.
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
15-16
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
IAS 1 odst.
‘Accumulated impairment’ shall include specific allowances for individually and collectively assessed financial assets as defined in paragraphs 36 and 37as well as ‘Collective allowances for incurred but not reported losses’ as defined in paragraph 38 but do not include ‘Accumulated write-offs’ amounts as defined in paragraph 49 of this Part.
106; Příloha V část 2 odst.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
17
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
IAS 1 odst.
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
106
According to National GAAP based on BAD, these accounting portfolios comprise also ‘Non-trading debt instruments measured at a cost-based method’ and ‘Other non-trading non-derivative financial assets’.
IFRS 1 odst.
Assets qualify as past due when counterparties have failed to make a payment when contractually due.
IAS 1 odst.
The past due analysis shall not include any impaired assets.
106, 54 písm. c)
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
IAS 1 odst.
The column ‘Accumulated write-offs’ includes the cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included.
106; IAS 32 odst.
These amounts shall be reported until the total extinguishment of all the institution's rights (by expiry of the statute-of–limitations period, forgiveness or other causes) or until recovery.
34, 33; Příloha V část 2 odst.
‘Write-offs’ could be caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as by reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
20
BREAKDOWN OF FINANCIAL LIABILITIES (8)
IAS 1 odst.
As ‘Deposits’ are defined in the same way as in the ECB BSI Regulation, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty.
106 písm. a), 83 písm. a) bod ii)
In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, are classified as deposits redeemable at notice.
IAS 1 odst.
‘Debt securities issued’ shall be disaggregated into the following type of products:
106; IAS 32 odst.
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account,
35
‘Asset backed securities’ according to article 4(1)(61) of the CRR,
IAS 1 odst.
‘Covered Bonds’ according to article 129(1) of the CRR,
54 písm. q), 106 písm. a); IAS 27 odst.
‘Hybrid contracts’ comprise contracts with embedded derivatives,
27-28
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non convertible instruments.
IAS 1 odst.
‘Subordinated financial liabilities’ issued are treated in the same way as other financial liabilities incurred.
9 písm. c) odst.
Subordinated liabilities issued in the form of securities are classified as ‘Debt securities issued’, whereas subordinated liabilities in the form of deposits are classified as ‘Deposits’.
IG6
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
Počáteční zůstatek [před přepracováním]
‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
Vliv oprav chyb
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
IAS 1 odst.
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of the CRR.
106. písm. b); IAS 8.42
Off-balance sheet exposures shall be broken-down in loan commitments given, financial guarantees given, and other commitments given.
Dopady změn účetních postupů
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
IAS 1 odst.
‘Loan commitments’ are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
106. písm. b); IAS 1 odst.
The following items of Annex I of the CRR shall be classified as ‘Loan commitments’:
IG6; IAS 8.22
‘Forward deposits’.
Počáteční zůstatek (běžné období)
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Emise kmenových akcií
‘Financial guarantees’ are contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
IAS 1 odst.
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
106. písm. d). bod iii)
The following items of Annex I of the CRR shall be classified as ‘financial guarantees’:
Emise prioritních akcií
‘Guarantees having the character of credit substitute’.
Emise jiných kapitálových nástrojů
‘Credit derivatives’ that meet the definition of financial guarantee.
Uplatnění nebo vypršení jiných emitovaných nástrojů zahrnovaných do vlastního kapitálu
‘Irrevocable standby letters of credit having the character of credit substitutes’.
Konverze dluhu na vlastní kapitál
‘Other commitments’ includes the following items of Annex I of the CRR:
Snížení kapitálu
‘Unpaid portion of partly-paid shares and securities’.
Dividendy
‘Documentary credits issued or confirmed’.
IAS 1 odst.
Trade finance Off-balance sheet items.
106. písm. d). bod iii); IAS 32 odst.
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’.
35; IAS 1 odst.
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’.
IG6
‘Shipping guarantees, customs and tax bonds’.
Nákup vlastních akcií
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs).
IAS 1 odst.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified.
106. písm. d). bod iii); IAS 32 odst.
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’. (j) ‘Undrawn credit facilities for tender and performance guarantees’.
33
‘Other off-balance sheet items’ in Annex I of the CRR.
Prodej nebo zrušení vlastních akcií
Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
Reklasifikace finančních nástrojů z vlastního kapitálu do závazků
‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IAS 39.
Reklasifikace finančních nástrojů ze závazků do vlastního kapitálu
‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods.
Převody mezi složkami vlastního kapitálu
Consequently, they are classified as ‘trade receivables’ on the balance sheet
Zvýšení nebo (–) snížení vlastního kapitálu vyplývající z podnikových kombinací
‘Endorsements on bills’ that do not meet the criteria for derecogniton under IAS 39.
IAS 1 odst.
‘Transactions with recourse’ that do not meet the criteria for derecogniton under IAS 39.
106. písm. d). bod iii); IFRS 2 odst.
‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IAS 39.
10
‘Asset sale and repurchase agreements as defined in Article 12 (3) and (5) of Directive 86/635/EEC’.
Jiná zvýšení nebo (–) snížení vlastního kapitálu
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified (or to be specified).
IAS 1 odst.
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
106. písm. d)
‘of which: defaulted’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given whose counterparty has incurred in default according to Article 178 of the CRR.
IAS 1 odst.
For off-balance sheet exposures, the ‘Nominal amount’ is the amount that best represents the institution's maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
106. písm. d).(i)- bod ii); IAS 1 odst.
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
81A. písm. c); IAS 1 odst.
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
IG6
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
Konečný zůstatek (běžné období)
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
PŘÍLOHA 4
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
VYKAZOVÁNÍ FINANČNÍCH INFORMACÍ PODLE VNITROSTÁTNÍCH ÚČETNÍCH STANDARDŮ
For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ is the maximum amount the counterparty could have to pay if the guarantee is called on.
SABLONY FINREP PRO IFRS
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
NÁZEV ŠABLONY NEBO SKUPINY ŠABLON
DERIVATIVES (10 AND 11)
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: Obchodovatelná finanční aktiva
The carrying amount and the notional amount of the derivatives held for trading and the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market (over-the-counter versus organised markets) and type of product.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: Neobchodovatelná nederivátová finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: Neobchodovatelná nederivátová finanční aktiva v reálné hodnotě zaúčtované do vlastního kapitálu
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: Neobchodovatelné dluhové nástroje v pořizovací ceně
The amount of the host contract is not included in these templates.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: Ostatní neobchodovatelná nederivátová finanční aktiva
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
Deriváty – zajišťovací účetnictví podle vnitrostátních GAAP: struktura podle typu rizika
All derivatives shall be classified into the following risk categories:
BAREVNÝ KÓD ŠABLON:
Interest rate: Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Části, které vyplní subjekty vykazující podle vnitrostátních GAAP
This category is restricted to those deals where all the legs are exposed to only one currency's interest rate.
Tyto buňky vykazující instituce řídící se příslušným účetním rámcem nevyplňují
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
Odkaz na vnitrostátní GAAP založené na BAD
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
Odkaz na vnitrostátní GAAP slučitelné s IFRS
Equity: Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
BAD čl.
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
4 Aktiva(1)
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
BAD čl.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
13(2); Příloha V část 2 odst.
Gold contracts include all deals involving exposure to that commodity.
2
Credit: Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
čl.
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
42a odst.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
1 a 5a 4. směrnice; IAS 39 odst.
Commodity: These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
9
Other: These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
Příloha II CRR
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Příloha II část 2 odst.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
4 a 5 ECB/2008/32
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Obchodovatelná finanční aktiva
Equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Příloha V část 1 odst.
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
15
Foreign exchange and gold: This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
15
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
Neobchodovatelná nederivátová finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
čl.
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
42a odst.
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
1 a 4 4. směrnice
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
Úvěry a jiné pohledávky
In particular, the following shall be taken account to determine the notional amount:
čl.
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date.
42a odst.
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value.
1 a odst.
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based.
4 písm. b) 4. směrnice; Příloha V část 1 odst.
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
24 a 27
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract.