natgillin/translations-raw huggingface dataset:
37 odst.
Maturity buckets of the exposures in the non-trading and trading book
1 a čl.
Maturity buckets of exposures to individual clients within groups of connected clients
42a odst.
C 26.00 — Large Exposures limits (LE Limits)
4 písm. b) BAD
Applicable limit
OSTATNÍ NEOBCHODOVATELNÁ NEDERIVÁTOVÁ FINANČNÍ AKTIVA
column
čl.
row
42a odst.1 4. směrnice; čl.
Non institutions
42c(2)
Institutions in %
Struktura úvěrů a jiných pohledávek poskytnutých nefinančním podnikům
C 27.00 — Identification of the counterparty (LE 1)
Zemědělství, lesnictví a rybářství
COUNTERPARTY IDENTIFICATION Code
Těžba a dobývání
Name
Zpracovatelský průmysl
Residence of the counterparty
Dodávání elektřiny, plynu, páry a klimatizovaného vzduchu
Sector of the counterparty
Zásobování vodou
NACE code
Stavebnictví
Type of counterparty
Velkoobchod a maloobchod
C 28.00 — Exposures in the non-trading and trading book (LE 2)
Doprava a skladování
COUNTERPARTY
Ubytování, stravování a pohostinství
ORIGINAL EXPOSURES
Informační a komunikační činnosti
(-) Value adjustments and provisions
Činnosti v oblasti nemovitostí
(-) Exposures deducted from own funds
Odborné, vědecké a technické činnosti
Exposure value before application of exemptions and CRM
Administrativní a podpůrné činnosti
ELIGIBLE CREDIT RISK MITIGATION (CRM) TECHNIQUES
Veřejná správa a obrana, povinné sociální zabezpečení
(-) Amounts exempted
Vzdělávání
Exposure value after application of exemptions and CRM
Zdravotní a sociální péče
Group or individual
Kulturní, zábavní a rekreační činnosti
Transactions where there is an exposure to underlying assets
Ostatní činnosti
(-) Substitution effect of eligible credit risk mitigation techniques
Účetní hodnota
(-) Funded credit protection other than substitution effect
nehodnocením
(-) Real estate
Specifické opravné položky
Direct exposures
k jednotlivě posuzovaným finančním aktivům
Indirect exposures
Specifické opravné položky
Additional exposures arising from transactions where there is an exposure to underlying assets
k portfoliově posuzovaným finančním aktivům jednotlivě nevýznamným
Total original exposure
Opravné položky k portfoliu
Debt instruments Equity instruments
finančních aktiv jednotlivě bez znehodnocení
Off balance sheet items
Specifické opravné položky
Of which: Non-trading book
na úvěrové riziko
% of eligible capital
Všeobecné opravné položky
(-) Debt instruments
Všeobecné opravné
(-) Equity instruments
položky na bankovní riziko
(-) Derivatives
CRR čl.
(-) Off balance sheet items
4 odst.
Loan commitments
1 bod 95; Příloha V část 2 odst.
Financial guarantees
47-48
Other commitments
CRR čl.
(-) Loan commitments
4 odst.
(-) Financial guarantees
1 bod 95; Příloha V část 2 odst.
(-) Other commitments
36
C 29.00 — Detail of the exposures to individual clients within groups of connected clients (LE 3)
CRR čl.
Group code
4 odst.
Type of connection
1 bod 95; Příloha V část 2 odst.
C 30.00 — Maturity buckets of the exposures in the non-trading and trading book (LE 4)
37
COUNTER PARTY
CRR čl.
MATURITY BUCKETS OF THE EXPOSURE
4 odst.
Up to 1 Month
1 bod 95; Příloha V část 2 odst.
Greater than 1 month up to 2 Months
38
Greater than 2 months up to 3 Months
BAD čl.
Greater than 3 months up to 4 Months
37.2; CRR čl.
Greater than 4 months up to 5 Months
4 odst.
Greater than 5 months up to 6 Months
1 bod 95
Greater than 6 months up to 7 Months
CRR čl.
Greater than 7 months up to 8 Months
4 odst.
Greater than 8 months up to 9 Months
1 bod 95; Příloha V část 2 odst.
Greater than 9 months up to 10 Months
49-50
Greater than 10 months up to 11 Months
Obchodování
Greater than 11 months up to 12 Months
Podle metody založené na nákladech
Greater than 12 months up to 15 Months
čl.
Greater than 15 months up to 18 Months
42a odst.
Greater than 18 months up to 21 Months
3) 4. směrnice; Příloha V část 1 odst.
Greater than 21 months up to 24 Months
15
Greater than 24 months up to 27 Months
CRR čl.
Greater than 27 months up to 30 Months
33.1 písm. b), písm. c); čl.
Greater than 30 months up to 33 Months
437(1) písm. d) bod i)
Greater than 33 months up to 36 Months
ECB/2008/32 čl.
Greater than 3 years up to 5 years
7(2)
Greater than 5 years up to 10 years
Příloha II část 2 odst.
Greater than 10 years
51
C 31.00 — Maturity buckets of the exposures to individual clients within groups of connected clients (LE 5)
CRR čl.
ANNEX IX
4 odst.
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
1 bod 61
Structure and conventions
Příloha V část 2 odst.
Scope and level of the LE reporting
52 písm. d)
Structure of the LE template
Odkazy na vnitrostátní GAAP
Definitions for the purposes of the LE reporting
CRR Příloha I; Příloha V část 2 odst.
LE Limits template
62
Instructions concerning specific rows
CRR Příloha I; Příloha V část 2 odst.
template: Identification of the counterparty
56-57
Instructions concerning specific columns
CRR Příloha I; Příloha V část 2 odst.
template: Exposures in the non-trading and trading book
56,58
template: Details of the exposures to individual clients within groups of connected clients
56-57
template: Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities: detail of the exposures to individual clients within groups of connected clients
Příloha V část 2 odst.
The reporting framework on large exposures (‘LE’) shall consist of six templates which include the following information:
56, 58
a.
Tržní hodnota (ocenění pomocí modelu)
Large exposures limits
Kladná hodnota.
b.
Záporná hodnota.
Identification of the counterparty (LE1 template)
CRR čl.
c.
105
Exposures in the non-trading and trading book (LE2 template)
čl.
d.
428 písm. i) CRR
Detail of the exposures to individual clients within groups of connected clients (LE3 template)
odst.
e.
16, B5 písm. d) IFRS 7; čl.
Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities (LE4 template)
428 písm. i) CRR
f.
Zvýšení způsobená vyčleněním
Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities: detail of the exposures to individual clients within groups of connected clients (LE5 template)
položek na odhadované ztráty z titulu úvěrového rizika za období
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
Snížení v důsledku reverzování opravných
The instructions and the validation rules follow the labelling convention set in the following paragraphs, when referring to the columns, rows and cells of the templates.
Snížení způsobená odčerpáním částek
The following convention is generally used in the instructions and validation rules: Template;Row;Column.
použitých na opravné položky
An asterisk sign shall be used to express that the validation is done for all the rows reported.
Zpětně získané částky uvedené přímo ve
In the case of validations within a template, in which only data points of that template are used, notations do not refer to a template: Row;Column.
výkazu zisku nebo ztráty
ABS(Value) means the absolute value without sign.
Úpravy ocenění uvedené přímo ve výkazu
Any amount that increases the exposures shall be reported as a positive figure.
zisku nebo ztráty
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
428 písm. g) bod ii)
In this Annex, instructions relating to the reporting of Large Exposures shall also apply to the reporting of significant exposures required by Articles 9 and 11, in accordance with the scope defined in those Articles.
Příloha V část 1 odst.17
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of Regulation (EU) No 575/2013 on a solo basis, institutions shall use the templates LE1, LE2 and LE3.
Obecné opravné položky na úvěrové riziko
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of Regulation (EU) No 575/2013 on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
Obecné opravné položky na bankovní rizika
Every large exposure defined in accordance with Article 392 of Regulation (EU) No 575/2013 shall be reported, including the large exposures that shall not be considered for the compliance with the large exposure limit laid down in Article 395 of Regulation (EU) No 575/2013.
Příloha V část 2 odst.
In order to report information on the 20 largest exposures to clients or groups of connected clients according to the last sentence of Article 394(1) of Regulation (EU) No 575/2013 on a consolidated basis, the parent institutions in a Member State which are subject to Part three, Title II, Chapter 3 of Regulation (EU) No 575/2013 shall use templates LE1, LE2 and LE3.
80
The exposure value resulting from subtracting the amount in column 320 (‘Amounts exempted’) of template LE2 from the amount in column 210 (‘Total’) of that same template is the amount that shall be used for determining these 20 largest exposures.
Příloha V část 2 odst.
In order to report information on the 10 largest exposures to institutions as well as on the 10 largest exposures to unregulated financial entities according to Article 394(2), points (a) to (d) of Regulation (EU) No 575/2013 on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
84
For the reporting of the maturity structure of these exposures according to point (e) of Article 394(2) of Regulation (EU) No 575/2013, the parent institutions in a Member State shall use templates LE4 and LE5.
Změna reálné hodnoty za dané období Příloha V část 2 odst.
The exposure value calculated in column 210 (‘Total’) of template LE2 is the amount that shall be used for determining these 20 largest exposures.
86
The data on the large exposures and the relevant largest exposures to groups of connected clients and individual clients not belonging to a group of connected clients shall be reported in the template LE2 (in which a group of connected clients shall be reported as one single exposure.
Kumulovaná změna reálné hodnoty před zdaněním Příloha V část 2 odst.
Institutions shall report in the LE3 template data regarding the exposures to individual clients belonging to the groups of connected clients, which are reported in the LE2 template.
87
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
čl.
The columns of the template LE1 shall present the information related to the identification of individual clients or groups of connected clients to which an institution has an exposure.
42a odst.
The columns of the templates LE2 and LE3 shall present the following blocks of information:
1 a 5a 4. směrnice, čl.
a. the exposure value before application of exemptions and before taking into account the effect of the credit risk mitigation, including the direct, indirect exposure and additional exposures arising from transactions where there is an exposure to underlying assets;
42c odst.
b. the effect of the exemptions and of the credit risk mitigation techniques;
1 písm. a) 4. směrnice; Příloha V část 1 odst.
c. the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of Regulation (EU) No 575/2013.
10
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the 10 largest exposures to institutions as well as the 10 largest exposures to unregulated financial entities shall be allocated.
Související závazky Příloha V část 2 odst.
3.
88
Definitions for the purposes of the LE reporting
IFRS 7 odst.
‘Group of connected clients’ is defined in Article 4(39) of Regulation (EU) No 575/2013.
42D. písm. e) IFRS 7 odst.
‘Unregulated financial entities’ are defined in Article 142(5) of Regulation (EU) No 575/2013.
42D písm. e); CRR čl.
‘Institutions’ shall include credit institutions and investment funds according to Article 4 of Regulation (EU) No 575/2013 and, for the purposes of this reporting, shall mean any private or public undertaking, including its branches, which has been authorised in a third country that applies prudential supervisory and regulatory requirements at least equivalent to those applied in the European Union.
4 odst.
Exposures to ‘Civil-law associations’ shall be reported.
1 bod 61
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
Příloha V část 2 odst.
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
91, 92
Certain constructions (e.g. joint accounts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
čl.
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of Regulation (EU) No 575/2013.
1 a odst.
‘Exposures’ are defined in Article 389 of Regulation (EU) No 575/2013 and shall mean:
4 písm. b) 4. směrnice; část 1.14, část 3.35
a.
42a odst.
b.
1 a odst.
‘Indirect exposures’ are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of Regulation (EU) No 575/2013.
4 písm. b) 4. směrnice část 1.14, část 3.35
c.
čl.
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
37 odst.
The ‘Netting agreements’ shall be allowed to be taken into account to the effects of large exposures exposure value as laid down in paragraphs (1) to (3) of the Article 390 of Regulation (EU) No 575/2013.
1 a čl.
The exposure value of a derivative instrument listed in Annex II of Regulation (EU) No 575/2013 shall be determined in accordance with Part Three, Title II, Chapter 6 with the effects of contracts of novation and other netting agreements taken into account for the purposes of those methods in accordance with Part Three, Title II, Chapter 6.
16
The ‘Value of an exposure’ shall be calculated according to Article 390 of Regulation (EU) No 575/2013.
Příloha II CRR; Příloha V část 2 odst.
The effect of the full or partial application of exemptions and eligible CRM techniques for the purposes of calculating of exposures for the purpose of Article 395(1) is described in Articles 399 to 403 of Regulation (EU) No 575/2013.
96
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported accordingly with Article 402(3) of the Regulation (EU) No 575/2013.
čl.
Provided that the criteria in Article 402(3) of the Regulation (EU) No 575/2013 are met the institution shall report the large exposures to each third party for the amount of the claim that the counterparty to the transaction has on this third party and not for the amount of the exposure to the counterparty.
27 Vertikální uspořádání odst.
Articles 395(1), 458(2) point (d)(ii), 458(10) and 459(b) of Regulation (EU) No 575/2013.
1 BAD, (2)
The amount of the applicable limit for counterparties other than institutions shall be reported.
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z OBCHODOVATELNÝCH FINANČNÍCH AKTIV A ZÁVAZKŮ
This amount is 25% of the eligible capital, which is reported in row 220 of template 4 of Annex I, unless a more restrictive percentage applies due to the application of national measures in accordance with Article 458 of Regulation (EU) No 575/2013 or European delegated acts set in accordance with Article 459(b) of Regulation (EU) No 575/2013.
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z NEOBCHODOVATELNÝCH FINANČNÍCH AKTIV A ZÁVAZKŮ
The amount of the applicable limit for counterparties which are institutions shall be reported.
čl.
According to Article 395(1) of Regulation (EU) No 575/2013, this amount shall be the following:
42a odst.
If the 25% of the eligible capital is greater than EUR 150 million (or a lower limit than EUR 150 million set out by the competent authority in accordance with the third paragraph of article 395(1) of Regulation (EU) No 575/2013), 25% of the eligible capital shall be reported.
1 a 5a a čl.
In other case, EUR 150 million (or a lower limit than EUR 150 million set out by the competent authority in accordance with the third paragraph of article 395(1) of Regulation (EU) No 575/2013) shall be reported, unless the institution has determined a lower limit in accordance with the policies and procedures to address and control concentration risk, as permitted by the second subparagraph of Article 395(1) of Regulation (EU) No 575/2013.
42c odst.
These limits may be stricter in case of application of national measures in accordance with Article 396(6) or Article 458 of Regulation (EU) No 575/2013 or European delegated acts set in accordance with Articles 459(b) of Regulation (EU) No 575/2013.
1 písm. a) 4. směrnice
Articles 395(1) and 459(a) of Regulation (EU) No 575/2013.
CRR Příloha I; Příloha V část 2 odst.
Institutions shall report the identification of any counterparty for which information is being submitted.
56, 57
It shall cover all codes as submitted according to column 010 in templates LE2 to LE5.
CRR Příloha I; Příloha V část 2 odst.
According to Article 394(1) point (a) of Regulation (EU) No 575/2013, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of Regulation (EU) No 575/2013.
BAD čl.
The code shall correspond to the code of the group whenever a group of connected clients exists.
4 Závazky (11)-(13)
In any other case, the code shall correspond to the ind ividual counterparty.
Čisté zisky nebo (–) ztráty z neobchodovatelných finančních aktiv a závazků
The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU.
osa z Země sídla protistrany
For a group of connected clients, the code that shall be reported shall be the code of the parent company.
27 Vertikální uspořádání odst.
When the group of connected clients does not have a parent, the code that shall be reported shall be the code of the individual entity which is considered by the institution as the most significant within the group of connected clients.
4 BAD, (5)
This code shall be used in a consistent way across time.
Odkaz na vnitrostátní GAAP slučitelné s IFRSIFRS 7 odst.
The name shall correspond to the name of the group whenever a group of connected clients exists.
20(c )
In any other case, the name shall correspond to the individual counterparty.
Příloha V část 2 odst.
For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group’s commercial name.
113-115
LEI Code
Příloha V část 2 odst.
The legal entity identifier code of the counterparty.
116 písm. h)
For a group of connected clients, the legal identifier code that shall be reported shall be the code of the parent company.
aktiv vykazovaných v
The ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s ‘Balance of Payments Vademecum’).
rozvaze
For groups of connected clients, no residence shall be reported.
Z toho: čerpaná podpora
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
podpory likvidity
Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) households.
Reálná hodnota čerpané
For groups of connected clients, no sector shall be reported.
finančních
For the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans la Communauté européenne = Statistical Classification of Economic Activities of the EU) shall be used.
závazků vykazovaných v
This column shall apply only for the counterparties ‘Other financial corporations’ and ‘Non-financial corporations’.
rozvaze
NACE codes shall be used for ‘Non-financial corporations’ with one level detail (e.g.
poskytnutých vykazující institucí
‘F – Construction’) and for ‘Other financial corporations’ with a two level detail, which provides separate information on insurance activities (e.g.
Z toho: jmenovitá hodnota
‘K65 - Insurance, reinsurance and pension funding, except compulsory social security’).
poskytnutých úvěrových
The ‘Other financial corporations’ and ‘Non-financial corporations’ economic sectors shall be classified on the basis of FINREP counterparty breakdown.
příslibů
For groups of connected clients, no NACE code shall be reported.
Ztráty vzniklé vykazující
Article 394(2)
instituci v
The type of the counterparty of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial entities shall be specified by using ‘I’ for institutions or ‘U’ for unregulated financial entities.
běžném období
See column 010 of template LE1.
CRR čl.
The institution shall report ‘1’ for the reporting of exposures to individual clients or ‘2’ for the reporting of exposures to groups of connected clients.
4 odst.
Article 390(7) of Regulation (EU) No 575/2013
1 bod 66
In accordance with further technical specifications by the national competent authorities, when the institution has exposures to the reported counterparty through a transaction where there is an exposure to underlying assets, the equivalent to ‘Yes’ shall be reported; otherwise the equivalent to ‘No’ shall be reported.
Příloha II CRR; Příloha V část 1 odst.
Original exposures
6
Articles 24, 389, 390 and 392 of Regulation (EU) No 575/2013.
Mateřský podnik a subjekty se
The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additio nal exposures arising from transactions where there is an exposure to underlying assets.
spoluovládáním a
According to Article 389 of Regulation (EU) No 575/2013, assets and off balance sheet items shall be used without risk weights or degrees of risk.
podstatným vlivem
These columns shall contain the original exposure, i.e. the exposure value without taking into account value adjustments and provisions, which shall be deducted in column 210.
Dceřiné podniky a jiné
The definition and calculation of the exposure value is set out in Articles 389 and 390 of Regulation (EU) No 575/2013.
subjekty patřící do téže
The valuation of assets and off-balance-sheet items shall be effected in accordance with the accounting framework to which the institution is subject, according to Article 24 of Regulation (EU) No 575/2013.
skupiny
Exposures deducted from own funds, which are not exposures according to Article 390(6) point (e), shall be included in these columns.
Přidružené a společné
These exposures shall be deducted in the column 200.
podniky
Exposures, named in Article 379 (6) Point (a) to (d) shall not be included in these columns.
Klíčové vedení instituce nebo její mateřské
Original exposures shall include any asset and off-balance sheet items according to the Article 400 of Regulation (EU) No 575/2013.
společnosti
The exemptions shall be deducted for the purpose of Article 395(1) of Regulation (EU) No 575/2013 in column 320.
směrnice čl.
Exposures from both non-trading and trading book shall be included.
43(7a) 4. směrnice čl.
For the breakdown of the exposures in financial instruments, where different exposures arising from netting agreements constitute a single exposure, the latter shall be allocated to the financial instrument corresponding to the principal asset included in the netting agreement.
43(7a)
(in addition see the introductory section).
Příloha V část 2 odst.
The institution shall report the sum of direct exposures and indirect exposures as well as the additional exposures that arise from the exposure to transactions where there is an exposure to underlying assets.
63, 121
Article 178 of Regulation (EU) No 575/2013.
Opravné položky a rezervy na dluhové nástroje se znehodnocením, záruky a přísliby, u nichž došlo k selhání
The institution shall report the part of the total original exposure corresponding to defaulted exposures.