natgillin/translations-raw huggingface dataset:
37; Příloha V část 2 odst.
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;
27
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
ZISK NEBO (–) ZTRÁTA PŘED ZDANĚNÍM Z POKRAČUJÍCÍCH ČINNOSTÍ
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;
IAS 1 odst.
‘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.
102 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.
IG6; IFRS 5 odst.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
33A
‘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;
(Daňový náklad nebo (–) výnos v souvislosti se ziskem nebo ztrátou z pokračujících činností)
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
IAS 1 odst.
This item shall be reported by type of product;
82 písm. d); IAS 12 odst.
‘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.
77
Other measurement bases including nominal value may be used if the fair value is not available.
ZISK NEBO (–) ZTRÁTA PO ZDANĚNÍ Z POKRAČUJÍCÍCH ČINNOSTÍ
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.
IAS 1 odst.
Reported amounts shall include accrued interest, if appropriate.
IG6
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Zisk nebo (–) ztráta po zdanění z ukončovaných činností
‘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.
IAS 1 odst.
RELATED PARTIES (31)
82 písm. e); IFRS 5 odst.
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.
33 písm. a) odst.
Intra-group transactions and intra-group outstanding balances shall be eliminated.
33A
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 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.
Zisk nebo (–) ztráta před zdaněním z ukončovaných činností
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.
IFRS 5 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.
33 písm. b) bod i)
‘Gains or losses on de-recognition of non-financial assets’ shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
(Daňový náklad nebo (–) výnos v souvislosti s ukončovanými činnostmi)
This item shall include the gains and losses on de-recognition 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’:
IFRS 5 odst.
‘Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates’;
33 písm. b) bod ii), bod iv)
‘Gains or losses on de-recognition of non-financial assets other than held for sale’;
ZISK NEBO (–) ZTRÁTA ZA ROK
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and;
IAS 1 odst.
‘Profit or loss after tax from discontinued operations’.
81A písm. a)
GROUP STRUCTURE (40)
Přičitatelný menšinovému podílu (nekontrolní podíly)
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
IAS 1 odst.
All subsidiaries regardless the activity they perform shall be reported.
83 písm. a) bod i)
Securities classified as ‘Financial assets held for trading’, ‘Financial assets designated at fair value through profit or loss’, ‘Available-for-sale financial assets’ and Treasury shares, that is to say, own shares of reporting institution owned by it, shall be excluded from the scope of this template.
Přičitatelný vlastníkům mateřského podniku
The following information shall be reported on a ‘entity-by-entity’ basis:
IAS 1 odst.
‘LEI code’ includes the LEI code of the investee;
81B písm. b) bod ii)
‘Entity code’ includes the identification code of the investee.
Zisk nebo (–) ztráta za rok
The entity code is a row identifier and shall be unique for each row in template 40.1.
IAS 1 odst.
‘Entity name’ includes the name of the investee;
7, 81 písm. b), 83 písm. a) odst.
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’;
IG6
‘Share capital’ means the total amount of capital issued by the investee as at the reference date;
Ostatní úplný výsledek hospodaření
‘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;
IAS 1 odst.
‘Residence of investee’ means the country of residence of the investee.
7, 81 písm. b) odst.
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1;
IG6
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
IAS 1 odst.
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’);
7 odst.
‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date;
IG6; IAS 16 odst.
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
39-40
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate);
IAS 1 odst.
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method);
7; IAS 38 odst.
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method);
IAS 1 odst.
‘Acquisition cost’ means the amount paid by the investors;
7 odst.
‘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’;
IG6; IAS 19 odst.
‘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.
93A
The following information shall be reported on an ‘instrument-by-instrument’ basis:
Neoběžná aktiva a vyřazované skupiny určené k prodeji
‘Security code’ includes the ISIN code of the security.
IFRS 5 odst.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
38
‘Security code’ and ‘Holding company code’ are a composite row identifier, and together shall be unique for each row in template 40.2;
Podíl na uznaných výnosech a nákladech účetních jednotek účtovaný pomocí ekvivalenční metody
‘Holding company code’ is the identification code of the entity within the group that holds the investment;
IAS 1 odst.
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
82 písm. h) odst.
The amounts shall correspond to the security held by the related holding company.
IG6; IAS 28 odst.
FAIR VALUE (41)
11
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27 A shall be reported in this template.
Daň z příjmu týkající se položek, které nebudou přeřazeny
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.
IAS 1 odst.
‘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.
91 písm. b); Příloha V část 2 odst.
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.
31
‘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.
IAS 1 odst.
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.
82A písm. b)
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.
Zisky nebo (–) ztráty z ocenění zaúčtované do vlastního kapitálu
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Převedeno do zisku nebo ztráty
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
IAS 1 odst.
‘Other intangible assets’ include all other intangible assets than goodwill.
7, 92-95; IAS 39 odst.
PROVISIONS (43)
102 písm. a)
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.
Jiné reklasifikace
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
IAS 1 odst.
These templates include accumulated information of all defined benefit plans of the institution.
7 odst.
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
IG6; IAS 21 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)].
52 písm. b)
‘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.
Zisky nebo (–) ztráty z převodu zaúčtované do vlastního kapitálu
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.
IAS 21 odst.
‘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.
32, 38-47
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
IAS 1 odst.
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’.
7, 92-95; IAS 21 odst.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
48-49
‘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.
IAS 1 odst.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
7 odst.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
IG6; IFRS 7 odst.
Gains or losses on de-recognition of non-financial assets other than held-for-sale (45.2)
23 písm. c); IAS 39 odst.
Gains and losses on de-recognition 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.
95 písm. a)-96
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.
IAS 1 odst.
‘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.
IG6; IAS 39 odst.
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
95 písm. a)-96
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 1 odst.
Other’ or ‘Other operating expenses.
7, 92-95 odst.
Other’
IG6; IAS 39 odst.
STATEMENT OF CHANGES IN EQUITY (46)
97-101
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.
Převedeno do počáteční účetní hodnoty zajištěných položek
NON-PERFORMING EXPOSURES (18)
IAS 1 odst.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
IG6; IAS 39 odst.
material exposures which are more than 90 days past due;
97-101
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
IAS 1 odst.
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
7 odst.
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
IG6; IFRS 7 odst.
Exposures with ‘collective allowances for incurred but not reported losses’ referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
20 písm. a) bod ii); IAS 1 odst.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
IG6; IAS 39 odst.
Materiality shall be assessed in accordance with Article 178 of CRR.
55 písm. b)
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances and debt securities) and off-balance sheet exposures, except those held for trading exposures.
IFRS 7 odst.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
20 písm. a) bod ii); IAS 1 odst.
loan commitments given;
55 písm. b)
other commitments given.
IFRS 7 odst.
For the purpose of template 18, an exposure is ‘past-due’ when any amount of principal, interest or fee has not been paid at the date it was due.
20 písm. a) bod ii); IAS 1 odst.
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
7, IAS 1 odst.
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
92-95, IAS 1 odst.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (‘guaranteed party’), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
IG6; IAS 39 odst.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
55 písm. b)
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’).
IFRS 5 odst.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
IG Example 12
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
IAS 1 odst.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
7, 92-95; IFRS 5 odst.
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
38
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
Podíl ostatních uznaných výnosů a nákladů investic do dceřiných, společných a přidružených podniků
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Daň z příjmů týkající se položek, které mohou být přeřazeny do zisku nebo ztráty
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
IAS 1 odst.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
91 písm. b) odst.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
IG6; Příloha V část 2 odst.
the debtor does not have any amount past-due by more than 90 days.
31
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Úplný výsledek hospodaření za rok celkem
Where forbearance measures are applied to non-performing exposures, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
IAS 1 odst.
the application of forbearance measures does not lead to the recognition of impairment or default;
7, odst.
one year has passed since the forbearance measures were applied;
81A písm. a) a odst.
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
IG6
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Přičitatelný menšinovému podílu (nekontrolní podíly)
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
IAS 1 odst.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
83 písm. b) bod i) odst.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
IG6
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
IAS 1 odst.
Non-performing exposures shall be reported broken down by past due time bands.
83 písm. b) bod ii) odst.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
IG6
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Kumulované změny reálné hodnoty z titulu úvěrového rizika
The following exposures shall be identified in separate columns:
Příloha V část 2 odst.
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
46
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Z toho: v pořizovací ceně
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.