natgillin/translations-raw huggingface dataset:
Neobchodovatelná nederivátová finanční aktiva v reálné hodnotě zaúčtované do vlastního kapitálu
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit.
čl.
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
42a odst.1 4. směrnice; čl.
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
42c (2)
The column ‘Notional amount’ of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
čl.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
42a odst.
Netting among the notional amounts is not allowed.
4 písm. b) a odst.
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
5 písm. a) 4. směrnice; IAS 39 odst.
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
9
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
čl.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
42a odst.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
4 písm. a) a odst.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of the CRR.
5 písm. a) 4. směrnice ; IAS 39 odst.
This item does not include derivatives for proprietary trading.
9
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
čl.
‘other financial corporations’, and
37 odst.
‘rest’ comprising all other counterparties.
1 a čl.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
42a odst.
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
4 písm. b) BAD; Příloha V část 1 odst.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
16
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Ostatní neobchodovatelná nederivátová finanční aktiva
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
čl.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
35–37 BAD; Příloha V část 1 odst.17
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
čl.
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
42a odst.
COLLATERAL AND GUARANTEES RECEIVED (13)
1 a 5a a čl.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
42c odst.
The loans and advances shall be broken down by counterparties.
1 písm. a) 4. směrnice; IAS 39 odst.
In Template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
9; Příloha V část 1 odst.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
19
For reporting loans and advances according to the type of pledge the following definitions shall be used:
čl.
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.
42a odst.
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
5 a 5a 4. směrnice; IAS 39 odst.
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution 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.
89A písm. a)
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
čl.
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
4 Aktiva odst.
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
7-8 BAD; čl.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
17 4. směrnice; Příloha V část 2 odst.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
4
‘Change in fair value for the period’ shall include gains or losses from remeasurements of the instruments in the period.
čl.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
4 Aktiva odst.
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from remeasurements of the instruments accumulated from the initial recognition to the reference date.
10 BAD
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
čl.
Template 15 includes information on transferred financial assets of which part or all do not qualify for derecognition, and financial assets entirely derecognised for which the institution retains servicing rights.
4 Aktiva odst.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
9 BAD; CRR čl.
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR.
4 odst.
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
1 bod 115
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
IAS 1 odst.
Repurchase agreements also include repo-type operations which may include:
54 písm. c); CRR čl.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral.
4 odst.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
1 bod 115
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
čl.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.
4 Aktiva odst.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
9 BAD; čl.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
4 odst.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
1 bod 113 CRR
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
IFRS 3 odst.
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
B67 písm. d); čl.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
4 odst.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
1 bod 113 CRR
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
čl.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
4 Aktiva odst.
The net amount represents the difference between realised gains and realised losses.
9 BAD
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
čl.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
43 odst.
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
1 a 11 4. směrnice; čl.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
4 odst.
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
1 bod 106 CRR
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
BAD čl.
Foreign exchange trading: including exclusively trading on foreign exchanges;
4 Aktiva
Credit risk instruments: including trading of credit link notes;
čl.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
42a odst.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
1 a 5a 4. směrnice; IAS 39 odst.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
9, AG14-15
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Obchodovatelné finanční závazky
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
čl.
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
42a odst.
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
3) 4. směrnice
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
čl.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
42a odst.
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
3) 4. směrnice, (5a); IAS 39 odst.
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
47
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Neobchodovatelné nederivátové finanční závazky v pořizovací ceně
‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
čl.
GEOGRAPHICAL BREAKDOWN (20)
42a odst.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
1 a 5a 4. směrnice, čl.
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
42c odst.
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
1 písm. a) 4. směrnice; Příloha V část 1 odst.
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
23
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
čl.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
42a odst.
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
5 a 5a 4. směrnice; IAS 39 odst.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
89A písm. b)
‘Of which: defaulted’ shall include the carrying amount of those debt instruments whose counterparty has incurred in default according to Article 178 of the CRR.
čl.
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
4 Závazky odst.
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
6) BAD
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
Rezervní fond na všeobecná bankovní rizika (je-li vykazován v rámci závazků)
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
čl.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken-down by measurement method.
38 odst.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
1 BAD; čl.
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
4 odst.
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
1 bod 112 CRR; Příloha V část 2 odst.
The fee and commission income and expenses shall be reported by type of activity.
12
Under IFRS or compatible National GAAP, this template includes fee and commission income and expenses other than:
Příloha V část 2 odst.
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
7
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Příloha V část 2 odst.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
8
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
čl.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
24-25 a čl.
Institutions shall report fee and commission income and expenses according to the following criteria:
33 odst.
‘Securities.
1) BAD
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution.
čl.
‘Securities.
43 odst.
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities.
1 a 11 4. směrnice; čl.
‘Securities.
4 odst.
Other’ includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution.
1 bod 108 CRR
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities.
IAS 1 odst.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services.
54 písm. o); IAS 12 odst.
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution.
5; čl.
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers.
4 odst.
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’.
čl.
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
4 Závazky odst.
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
9 BAD, čl.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
22 BAD
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles.
čl.
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
4 Závazky odst.
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
9 BAD
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities.
čl.
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
4 Závazky odst.
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value.
10 BAD; čl.
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
4 odst.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
1 bod 124 CRR
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services.
IAS 1 odst.
‘Payment services’ refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it.
78 písm. e); čl.
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
4 odst.
This item shall be reported by type of product.