natgillin/translations-raw huggingface dataset:
Kumulovaný podíl na vlastním kapitálu (%)
For the purposes of Annex III and Annex IV a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it.
Příloha V část 2 odst.
In Annex IV a row or a column with references shadowed in black means that the related data points should not be submitted by those institutions that follow those references in that row or column.
Příloha V část 2 odst.
The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.
124 písm. b), 125 písm. c)
Items that shall be reported in negative are identified in the compiling templates by including ‘(–)’ at the beginning of their label such as in ‘(–) Treasury shares’.
Příloha V část 2 odst.
In the ‘Data Point Model’ (hereinafter DPM) for financial information reporting templates described in Annex III and IV, every data point (cell) has a ‘base item’ to which the ‘credit/debit’ attribute is allocated.
125 písm. b)
This allocation ensures that all entities who report data points follow the ‘sign convention’ and allows to know the ‘credit/debit’ attribute that corresponds to each data point.
Příloha V část 2 odst.
Schematically, this convention works as in Table 1.
124 písm. j), 125 písm. c)
Table 1
Příloha V část 2 odst.
Credit/debit convention, positive and negative signs
124 písm. o), 125 písm. c)
Element
Příloha V část 2 odst.
Credit/Debit
124 písm. p), 125 písm. c)
Balance/Movement
Hierarchie reálné hodnoty IFRS 13.93 písm. b), BC216
Figure reported
IFRS 7 odst.
Debit
25-26
Balance on assets
Úroveň 1IFRS 13.76
Positive (‘Normal’, no sign needed)
Úroveň 2IFRS 13.81
Increase on assets
Úroveň 3IFRS 13.86
Negative balance on assets
Finanční nástroje v reálné hodnotě vykázané do zisku nebo ztráty
Negative (Minus ‘–’ sign needed)
Ocenění na základě reálné hodnoty
Balance on expenses
IFRS 7 odst.
Increase on expenses
B5 písm. a)
Negative balance (including reversals) on expenses
IAS 39 odst.
Decrease on expenses
9b(i)
Balance on liabilities
IAS 39 odst.
Increase on liabilities
9b bod ii)
Negative balance on liabilities
IAS 39 odst.
Decrease on liabilities
11A-12
Balance on equity
Kapitálové nástroje
Increase on equity
Ostatní oddělitelné hybridní kontrakty (v reálné hodnotě nevykázané do zisku nebo ztráty)
Negative balance on equity
FINANČNÍ AKTIVA
Decrease on equity
IAS 39 odst.
Balance on income
9; Příloha V část 2 odst.
Increase on income
129
Negative balance (including reversals) on income
Realizovatelná [hostitelské smlouvy]
Decrease on income
IAS 39 odst.
CONSOLIDATION
130
Institutions shall account for their subsidiaries and joint ventures using the same methods than for prudential consolidation:
Úvěry a pohledávky (hostitelské smlouvy)
Institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with article 18.5 of the CRR.
Investice držené do splatnosti [hostitelské smlouvy]
Institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with article 18.2 of the CRR.
FINANČNÍ ZÁVAZKY
Institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with article 18.4 of the CRR.
Finanční závazky v naběhlé hodnotě (hostitelské smlouvy)
ACCOUNTING PORTFOLIOS
IAS 16 odst.
‘Accounting portfolios’ shall mean financial instruments aggregated by valuation rules.
6; IAS 16 odst.
These aggregations do not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘Cash and cash balances at central banks’ as well as those financial instruments classified as ‘Held for sale’ presented in the items ‘Non-current assets and disposal groups classified as held for sale’ and ‘Liabilities included in disposal groups classified as held for sale’.
29; IAS 1 odst.
The following accounting portfolios based on IFRS shall be used for financial assets:
54 písm. a)
‘Financial assets held for trading’,
IAS 16 odst.
‘Financial assets designated at fair value through profit or loss’,
31, 73 písm. a), písm. d)
‘Available-for-sale financial assets’,
IAS 16 odst.
‘Loans and Receivables’,
30, 73 písm. a), písm. d)
‘Held-to-maturity investments’.
IAS 40 odst.
The following accounting portfolios based on National GAAP shall be used for financial assets:
5, 30; IAS 1 odst.
‘Trading financial assets’,
IAS 40, 33-55 a 76
‘Non-trading non-derivative financial assets measured at fair value to equity’,
IAS 40 odst.
‘Non-trading debt instruments measured at a cost-based method’, and
56, 79 písm. c)
‘Other non-trading non-derivative financial assets’.
IAS 38 odst.
‘Trading financial assets’ has the same meaning as under the relevant National GAAP based on BAD.
8, 118, 122; Příloha V, část 2.132
Under National GAAP based on BAD, derivatives that are not held for hedge accounting shall be reported in this item without regarding the method applied to measure these contracts.
IAS 38 odst.
Institutions shall include derivatives contracts in the balance sheet only when these contracts are recognised in accordance with the relevant accounting framework.
75-87, 124 písm. a) bod ii)
For financial assets, ‘cost-based methods’ include those valuation rules by which the financial asset is measured at cost plus interest accrued less impairment losses.
IAS 38 odst.
Under National GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios.
74
This accounting portfolio includes, among others, financial assets that are measured at the lower of their amount at initial recognition or their fair value (so-called ‘Lower Of Cost Or Market’ or ‘LOCOM’).
IAS 37 odst.
Under National GAAP based on BAD, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
70-83
‘Derivatives — Hedge accounting’ shall include derivatives held for hedge accounting under the relevant accounting framework.
IAS 37 odst.
The following accounting portfolios based on IFRS shall be used for financial liabilities:
App C.6-10
‘Financial liabilities held for trading’,
App C.9; IAS 39 odst.
‘Financial liabilities measured at amortised cost’.
2 písm. h), 47 písm. c) písm. d), BC 15, AG4
The following accounting portfolios based on National GAAP shall be used for financial liabilities:
IAS 37 odst.
‘Trading financial liabilities’, and
14
‘Non-trading non-derivative financial liabilities measured at a cost-based method’.
Počáteční zůstatek [účetní hodnota na začátku období]
Under National GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
IAS 37 odst.
Both under IFRS and National GAAP, ‘Derivatives — Hedge accounting’ shall incl ude derivatives held for hedge accounting under the relevant accounting framework.
84 písm. a)
FINANCIAL INSTRUMENTS
Přírůstky, včetně zvýšení stávajících rezerv
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
IAS 37 odst.
The carrying amount of financial assets shall include accrued interest.
84 písm. b)
Financial assets shall be distributed among the following classes of instruments: ‘Cash on hand’, ‘Derivatives’, ‘Equity instruments’, ‘Debt securities’, and ‘Loan and advances’.
(–) Použité částky
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
IAS 37 odst.
‘Loans and advances’ are debt instruments held by the institutions that are not securities; this item includes ‘loans’ in accordance with the ECB BSI Regulation as well as advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
84 písm. c)
‘Advances that are not loans’ are further characterized in paragraph 41(g) of this Part.
(–) Nevyužité částky reverzované během období
Consequently, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.
IAS 37 odst.
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
Zvýšení diskontované částky [v průběhu času] a vliv změn diskontní sazby
Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short positions’, ‘Deposits’, ‘Debt securities issued’ and ‘Other financial liabilities’.
IAS 37 odst.
‘Deposits’ are defined in the same way as in the ECB BSI Regulation.
84 písm. e)
‘Debt securities issued’ are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
Ostatní pohyby
‘Other financial liabilities’ include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Konečný zůstatek [účetní hodnota na konci období]
Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
Reálná hodnota aktiv v plánu definovaných požitků
Loan commitments shall be reported as ‘Other financial liabilities’ when they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
IAS 19 odst.
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for ‘Commitments and guarantees given’.
140 písm. a) bod i), 142
‘Other financial liabilities’ may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
Z toho: Finanční nástroje emitované institucí
COUNTERPARTY BREAKDOWN
IAS 19 odst.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
143
Central banks.
IAS 19 odst.
General governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘non-financial corporations’); social security funds; and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements.
142 písm. b)
Credit institutions: banks and multilateral banks.
Dluhové nástroje
Other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries.
IAS 19 odst.
Non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation.
142 písm. c)
Households: individuals or groups of individuals as consumers, and producers of goods and non financial services exclusively for their own final consumption, and as producers of market goods and non financial and financial services provided that their activities are not those of quasi-corporations.
Nemovitosti
Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households are included.
IAS 19 odst.
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
142 písm. d)
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Jiná aktiva plánu definovaných požitků
Among other classifications, the distribution of jointly incurred ex posures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
Současná hodnota závazků z definovaných požitků
PART 2
IAS 19 odst.
BALANCE SHEET
140 písm. a) bod ii)
‘Cash on hand’ includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Účinek zastropování aktiv
‘Cash balances at central banks’ include balances receivable on demand at central banks.
IAS 19 odst.
‘Other demand deposits’ include balances receivable on demand with credit institutions.
140 písm. a) bod iii)
‘Investments in subsidiaries, joint ventures and associates’ include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
Čistá aktiva definovaných požitků [účetní hodnota]
The carrying amount of investments accounted for using the equity method includes related goodwill.
IAS 19 odst.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’.
63; Příloha V část 2 odst.
Other assets may include gold, silver and other commodities; even when they are held with trading intent.
136
‘Non-current assets and disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
Rezervy na závazky z penzijních a jiných definovaných požitků po skončení pracovního poměru (účetní hodnota)
Provisions for ‘Pensions and other post employment defined benefit obligations’ include the amount of net defined benefit liabilities.
IAS 19 odst.
Under IFRS or compatible National GAAP, provisions for ‘Other long-term employee benefits’ include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
63, IAS 1 odst.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in ‘Other liabilities’.
78 písm. d); Příloha V část 2 odst.
‘Share capital repayable on demand’ includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
7
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Doplňková (memo) položka: Reálná hodnota práva na náhradu výdajů vykazovaného jako aktivum
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
IAS 19 odst.
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
140 písm. b)
‘Funds for general banking risks’ are amounts that have been assigned in accordance with article 38 of the BAD.
Pohyby v závazcích z plánů definovaných požitků
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
Závazky z definovaných požitků
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
Počáteční zůstatek [současná hodnota]
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Náklady na službu v běžném období
‘Equity component of compound financial instruments’ includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and a equity component ) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent);
IAS 19 odst.
‘Other equity instruments issued’ includes equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
141 písm. a)
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
Úrokové náklady
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
IAS 19 odst.
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
141 písm. b)
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
Placené příspěvky
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
IAS 19 odst.
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
141 písm. f)
STATEMENT OF PROFIT OR LOSS (2)
Aktuární (-) zisky nebo ztráty vyplývající ze změn demografických předpokladů
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (so-called ‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
IAS 19 odst.
Institutions shall report the following items broken-down by accounting portfolios:
141 písm. c) bod ii)
‘Interest income’;
Aktuární (-) zisky nebo ztráty vyplývající ze změn finančních předpokladů
‘Interest expense’;
IAS 19 odst.
‘Dividend income’;
141 písm. c) bod iii)
‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
Zvýšení nebo (–) snížení na základě změny kurzu cizích měn
‘Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss’.
IAS 19 odst.
‘Interest income.
Vyplacené požitky
Derivatives — Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
IAS 19 odst.
They shall be reported as interest income and expenses on a gross basis, to present correct interest income and expenses from the hedged items to which they are linked.
141 písm. g)
The amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses, to present correct interest income and expenses from the financial instruments that are hedged.
Náklady na minulé služby, včetně zisků a ztrát plynoucích z vypořádání
These amounts shall be included as a part of the items ‘Interest income.
IAS 19 odst.
Financial assets held for trading’ and ‘Interest expenses.
141 písm. d)
Financial liabilities held for trading’.
Zvýšení nebo (–) snížení vyplývající z podnikových kombinací a zcizení
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
IAS 19 odst.
This item may include interest income related to cash and cash balances at central banks and non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
Jiná zvýšení nebo (-) snížení
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
Konečný zůstatek [současná hodnota]
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ includes profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
IAS 19 odst.
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
140 písm. a) bod ii); Příloha V část 2 odst.
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’.
138
Under IFRS or compatible National GAAP, Impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
Penzijní a podobné náklady
For ‘Gains or (–) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
Příloha V část 2 odst.
STATEMENT OF COMPREHENSIVE INCOME (3)
139 písm. a)
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (–) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
Úhrady vázané na akcie
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
IFRS 2 odst.
Financial assets shall be broken down by instrument and — when required — by counterparty.
44; Příloha V část 2 odst.
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
139 písm. b)
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
Změny reálné hodnoty z titulu úvěrového rizika
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
Finanční závazky v reálné hodnotě vykázané do zisku nebo ztráty
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.
IAS 40 odst.
Under IFRS or compatible National GAAP, for financial assets classified as ‘Loans and receivables’ or as ‘Held-to-maturity’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
69; IAS 1 odst.
The allowances shall be broken down to ‘Specific allowances for individually assessed financial assets’, ‘Specific allowances for collectively assessed financial assets’ and ‘Collective allowances for incurred but not reported losses’.
34 písm. a), 98 písm. d)
Under National GAAP based on BAD, for financial assets classified as ‘non-trading non-derivative financial asset measured at a cost-based method’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
IAS 38 odst.
‘Specific allowances for individually assessed financial assets’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.