natgillin/translations-raw huggingface dataset:
1 bod 124 CRR
‘Amount of the assets involved in the services provided’ includes the amount of assets in relation to which the institution is acting, using the fair value.
čl.
Other measurement bases including nominal value may be used if the fair value is not available.
42a odst.
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
5a 4. směrnice; Příloha V část 2 odst.
Reported amounts shall include accrued interest, if appropriate.
15
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Příloha V část 2 odst.
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
17
RELATED PARTIES (31)
čl.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
4 odst.
Intra-group transactions and intra-group outstanding balances shall be eliminated.
1 bod 100 CRR
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of the CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
čl.
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
42a odst.
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
1 a 5a 4. směrnice
‘Gains or losses on derecognition of non-financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties.
čl.
This item shall include the gains and losses on derecognition of non-financial assets, which have been generated by transactions with related parties and that are part of the following line items of the ‘Statement of profit or loss’:
39 odst.
‘Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates’
6 BAD
‘Gains or losses on derecognition of non-financial assets other than held for sale’,
čl.
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and
4 Závazky odst.
‘Profit or loss after tax from discontinued operations’.
13 BAD; čl.
GROUP STRUCTURE (40)
4 odst.
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
1 bod 123 CRR
All subsidiaries regardless the activity they perform shall be reported.
čl.
The following information shall be reported on a ‘entity-by-entity’ basis:
4 odst.
‘LEI code’ includes the LEI code of the investee.
1 bod 123 CRR
‘Entity code’ includes the identification code of the investee.
čl.
‘Entity name’ includes the name of the investee.
12 BAD
‘Share capital’ means the total amount of capital issued by the investee as at the reference date.
čl.
‘Equity of Investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ include the amounts of these items in the last financial statements of the investee.
33 odst.
‘Residence of investee’ means the country of residence of the investee.
1 písm. c) 4. směrnice
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1.
Rezervní fondy z reálné hodnoty
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
čl.
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘section’); for financial corporations, NACE codes shall be reported with a two level detail (by ‘division’). (j) ‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date.
42a odst.1 4. směrnice
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Zajištění čistých investic do zahraničních jednotek
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate).
čl.
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method).
42a odst.1 a čl.
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method).
42c odst.
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated.
1 písm. b) 4. směrnice
‘Acquisition cost’ means the amount paid by the investors.
Zajišťovací deriváty.
‘Goodwill link to the investee’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’.
Zajištění peněžních toků
‘Fair value of the investments for which there are published price quotations’ means the price at the reference date; it shall be provided only if the instruments are quoted.
čl.
The following information shall be reported on an ‘instrument-by-instrument’ basis:
42a odst.1 a čl.
‘Security code’ includes the ISIN code of the security.
42c odst.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
1 písm. a) 4. směrnice; čl.
‘Holding company code’ is the identification code of the entity within the group that holds the investment.
30 písm. a) CRR
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
Jiná zajištění
The amounts shall correspond to the security held by the related holding company.
čl.
FAIR VALUE (41)
42a odst.1 a čl.
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27A shall be reported in this template.
42c odst.
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
1 písm. a) 4. směrnice
‘Hybrid contracts’ includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
BAD čl.
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the ‘fair value option’ that are reported in template 41.2.
4 Závazky odst.
‘Held for trading’ includes the carrying amount of hybrid financial instruments classified, as a whole, as ‘financial assets held for trading’ or ‘financial liabilities held for trading’; that is it includes non-separated hybrid instruments in their entirely.
11-13
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
Rezervní fond na všeobecná bankovní rizika (je-li vykazován v rámci vlastního kapitálu)
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
čl.
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
38 odst.
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
1 BAD; čl.
‘Other intangible assets’ include all other intangible assets than goodwill.
4 odst.
PROVISIONS (43)
1 bod 112 CRR; Příloha V část 1 odst.
This template includes reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements.
38
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
čl.
These templates include accumulated information of all defined benefit plans of the institution.
59 odst.
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
4 4. směrnice;Příloha V část 2 odst.
‘Components of net defined benefit plan assets and liabilities’ shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
19
‘Net defined benefit assets’ includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
První konsolidační rozdíly
The amount of this item and the amount recognized in the memo item ‘Fair value of any right to reimbursement recognized as asset’ are included in the item ‘Other assets’ of the balance sheet.
čl.
‘Movements in defined benefit obligations’ shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
19 odst.
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
1 písm. c) 7. směrnice
The amount of ‘Closing balance [present value]’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.
Aktiva oddíl C část III odst.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
7 oddíl D část III odst.
‘Pension and similar expenses’ includes the amount recognized in the period as staff expenses for any post — employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
2 4. směrnice; Příloha V část 2 odst.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
20
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
čl.
Gains and losses on derecognition of non financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
4 Závazky odst.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
14 BAD
‘Operating leases other than investment property’ includes, for the column ‘income’, the returns obtained, and for the column ‘expenses’ the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
čl.
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
21 7. směrnice
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in ‘Other operating income.
IAS 27 odst.
Other’ or ‘Other operating expenses.
27-28; čl.
Other’
4 odst.
STATEMENT OF CHANGES IN EQUITY (46)
1 bod 100 CRR
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
BAD čl.
PART 3
4 Závazky
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
čl.
Table 2
27 Vertikální uspořádání odst.
Standardised Approach
1 BAD; Příloha V část 2 odst.
SA exposure classes (CRR article 112)
21
FINREP counterparty sectors
čl.
Comments
2 BAD; Příloha V část 2 odst.
Multilateral development banks
21
(i.e. credit institutions and investment firms)
IAS 39 odst.
Non financial corporations.
9; Příloha V část 2 odst.
Non financial corporations
23
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
čl.
In default
27 Vertikální uspořádání odst.
(ja) Items associated with particularly high risk
3 BAD; Příloha V část 2 odst.
Securitisation positions
28
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
čl.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
27 Vertikální uspořádání odst.
Institutions and corporates with a short-term credit assessment
4 BAD
Collective investment undertakings
čl.
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
4 BAD
Various items of the balance sheet
čl.
In FINREP, other items may be included under different asset categories.
42a odst.1 4. směrnice,(5a); IAS 39 odst.
Table 3
9
Internal Ratings Based Approach
Čisté zisky nebo (–) ztráty z obchodních finančních aktiv a závazků
IRBA exposure classes (CRR article 147)
Čisté zisky nebo (–) ztráty z neobchodovatelných finančních aktiv a závazků
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
čl.
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
42a odst.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
1 a 5a 4. směrnice, čl.
Other non credit obligations
42c odst.
ANNEX VI
1 písm. a) 4. směrnice
REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
BAD čl.
Exposures and losses from lending collateralised by immovable property
39
C 15.00 — EXPOSURES AND LOSSES FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY (CR IP LOSSES)
čl.
Losses
27 Vertikální uspořádání odst.
Exposures
13-14 BAD
Sum of losses stemming from lending up to the reference percentages
čl.
Sum of overall losses
27 Vertikální uspořádání odst.
Sum of the exposures
7 BAD; Příloha V část 2 odst.
of which: immovable property valued with mortgage lending value
141-143
collateralised by:
čl.
Residential property
27 Vertikální uspořádání odst.
Commercial immovable property
10 BAD; Příloha V část 2 odst.
ANNEX VII
141-143
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
čl.
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
27 Vertikální uspořádání odst.
This Annex complements the instructions in format of references included in the tables in Annex VI.
8 BAD
All the general instructions included in Part I of Annex II of this regulation shall also apply.
čl.
Reporting scope
27 Vertikální uspořádání odst.
Data specified in Article 101 (1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
8 BAD písm. a)
The template covers all national markets an institution/group of institution is exposed to (see Article 101 (1) CRR).
čl.
According to Article 101 (2) sentence 3 the data should be reported for each property market within the Union separately.
27 Vertikální uspořádání odst.
Definitions
8 BAD písm. b);
Definition of loss: ‘Loss’ means ‘economic loss’ as defined in Article 5 (2) CRR, including losses stemming from leased property.
čl.
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc) shall not be recognised when calculating losses stemming from immovable property.
27 Vertikální uspořádání odst.
Losses of one position shall not be netted with the profit of a successful recovery of another position.
9 BAD
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
čl.
All components need to be discounted to the reporting reference date.
27 Vertikální uspořádání odst.
Exposure value: The exposure value follows the rules stipulated in Part Three, Title II of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
11-12 BAD
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
(Čisté zvýšení nebo (–) snížení fondu na všeobecná bankovní rizika)
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
čl.
The reporting currency shall be the exchange rate at the reporting date.
38 odst.
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
2 BAD
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
čl.
one total template
35–37 BAD
one template for each national market in the Union where the institution is exposed to, and
čl.
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
čl.
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
27 Vertikální uspořádání odst.
This also means that i n case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four CRR), the exposures and losses concerned must not reported.
15 BAD
Losses: The institution which has the exposure by the end of the reporting period shall report the losses.
čl.
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
27 Vertikální uspořádání odst.
Also estimated losses should be reported.
16 BAD
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
Mimořádný zisk nebo (–) ztráta po zdanění
Reference date: The exposure value from the date of default should be used for reporting of losses.
čl.
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period (i.e. irrespective of whether the work out is completed during the period or not).
27 Vertikální uspořádání odst.
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
21 BAD
For all defaults observed within the reporting period, there are three scenarios: (i.) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii.) realization of all collateral is completed (completed workout, actual loss known); or (iii.) incomplete workout (loss estimates to be used).
Mimořádný zisk nebo mimořádná ztráta před zdaněním
Loss reporting shall include only losses stemming from scenario (ii.) realisation of collateral (observed losses) and scenario (iii.) incomplete workout (estimates of losses).
čl.
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
27 Vertikální uspořádání odst.
I.e. proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
19 BAD
Role of the valuation of the property: The latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
(Daňový náklad nebo (–) výnos v souvislosti s mimořádným ziskem nebo mimořádnou ztrátou)
After default, the property might be re-valued.
čl.
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
27 Vertikální uspořádání odst.
However the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
20 BAD
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss shall be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation a possible workout from collateral) in cells 010 and 030.
čl.
Treatment of loan sales during the reporting period: The institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure was identified.
27 Vertikální uspořádání odst.
Article 101 (1) points a) and point d) of CRR respectively,
23 BAD
Market value and mortgage lending value according to Article 4 (74) and (76) of CRR
Příloha V část 2 odst.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.
36
Of which: immovable property valued with mortgage lending value
37
Article 101 (1) point b) and point e) CRR respectively
Příloha V část 2 odst.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.
38
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
Obchodovatelná finanční aktiva
Article 101 (1) point c) and point f) CRR respectively
z toho: nekótované
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
NEOBCHODOVATELNÁ NEDERIVÁTOVÁ FINANČNÍ AKTIVA V REÁLNÉ HODNOTĚ VYKÁZANÉ DO ZISKU NEBO ZTRÁTY
ANNEX VIII
NEOBCHODOVATELNÁ NEDERIVÁTOVÁ FINANČNÍ AKTIVA V REÁLNÉ HODNOTĚ ZAÚČTOVANÉ DO VLASTNÍHO KAPITÁLU
TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
Aktiva bez znehodnocení
LARGE EXPOSURES TEMPLATES
Specifické opravné položky k úvěrovému riziku
Name of the template/group of templates
Všeobecné opravné položky k úvěrovému riziku
LARGE EXPOSURES
CRR čl.
Large Exposures limits
4 odst.
LE LIMITS
1 bod 95
Identification of the counterparty
NEOBCHODOVATELNÉ DLUHOVÉ NÁSTROJE V POŘIZOVACÍ CENĚ
Exposures in the non-trading and trading book
čl.
Detail of the exposures to individual clients within groups of connected clients