natgillin/translations-raw huggingface dataset:
IAS 39 odst.
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
46 písm. c)
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
Z toho: úvěrové instituce
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Příloha V část 1 odst.
‘Accumulated changes in fair value due to credit risk’ shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
35 písm. c)
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Z toho: jiné finanční podniky
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Příloha V část 1 odst.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
35 písm. d)
FORBORNE EXPOSURES (19)
Z toho: nefinanční podniky
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
Příloha V část 1 odst.
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
35 písm. e)
For the purpose of template 19, a concession refers to either of the following actions:
centrální banky
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Příloha V část 1 odst.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
35 písm. a)
A concession may entail a loss for the lender.
vládní instituce
Evidence of a concession includes the following:
Příloha V část 1 odst.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
35 písm. b)
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
úvěrové instituce
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
ostatní finanční instituce
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
nefinanční podniky
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
domácnosti
For the purpose of template 19, ‘debt’ includes loans, debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Příloha V část 1 odst.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
35 písm. f)
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
IFRS 7 odst.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
9 písm. c); Příloha V část 2 odst.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
46
Nevertheless the following shall be treated as forbearance measures:
FINANČNÍ AKTIVA V REÁLNÉ HODNOTĚ VYKÁZANÉ DO ZISKU NEBO ZTRÁTY
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Účetní hodnota aktiv bez znehodnocení
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Účetní hodnota aktiv se znehodnocením
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Kumulované ztráty ze znehodnocení
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
IAS 39 odst.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
58-62
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Příloha V část 2 odst.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
34
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
REALIZOVATELNÁ FINANČNÍ AKTIVA
the institution approves the use of embedded fo rbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Úvěry a pohledávky a investice držené do splatnosti
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
Aktiva bez znehodnocení (hrubá účetní hodnota)
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Aktiva se znehodnocením (hrubá účetní hodnota)
The classification as forborne shall be discontinued when all of the following conditions are met:
Specifické opravné položky k jednotlivě odhadnutým finančním aktivům
the contract is considered to be performing, including where it has been reclassified from the non-performing category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Specifické opravné položky k portfoliově odhadnutým finančním aktivům
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Opravné položky k portfoliu finančních aktiv jednotlivě bez znehodnocení
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
IFRS 7 odst.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
37 písm. b); IFRS 7 odst.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
IG 29 písm. a); IAS 39 odst.
The conditions shall be assessed on at least a quarterly basis.
58-59
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
IAS 39 odst.
that extension has not led the exposure to be classified as non-performing;
AG84-92; Příloha V část 2 odst.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
36
Where additional forbearance measures are applied to a performing forborne contract under probation or it becomes more than 30 days past due, it shall be classified as non-performing.
IAS 39 odst.
‘Performing exposures with forbearance measures’ comprise forborne exposures that do not meet the criteria to be considered as non-performing.
AG84-92; Příloha V část 2 odst.
Forborne exposures under probation that have been reclassified out of the ‘non-performing forborne exposures’ category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation’.
37
Non-performing exposures with forbearance measures comprise forborne exposures that meet the criteria to be considered as non-performing.
IAS 39 odst.
Those non-performing exposures with forbearance measures include the following:
AG84-92; Příloha V část 2 odst.
exposures which have become non-performing due to the application of forbearance measures;
38
exposures which were non-performing prior to the extension of forbearance measures;
Příloha V část 2 odst.
exposures to which the conditions referred to in paragraph 157 apply;
39
forborne exposures which have been reclassified from the performing category, including exposures under probation having been re-forborne or are more than 30 days past-due.
ÚVĚRY A POHLEDÁVKY
Exposures to which paragraph 157 applies shall be separately identified in the column ‘of which: forbearance of non-performing exposures’.
IAS 39,9 AG16, AG26; Příloha V část 1 odst.
The column ‘Refinancing’ comprises the gross carrying amount of the new contract (‘refinancing debt’) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
16
Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with modifications of the terms and conditions’ or the column ‘Refinancing’ according to the measure that has the most impact on cash-flows.
DRŽENÉ DO SPLATNOSTI
Refinancing by a pool of banks shall be reported in the column ‘Refinancing’ for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
IFRS 7 odst.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
8 písm. c); IAS 39 odst.
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
9 a odst.
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
AG16 a AG26
The amount of ‘accumulated impairment’ to be reported in the column ‘on non-performing exposures with forbearance measures’ for non-performing exposures shall not include incurred but not reported losses.
PODŘÍZENÁ (PRO EMITENTA) FINANČNÍ AKTIVA
Incurred but not reported losses shall be reported in the column ‘on performing exposures with forbearance measures’.
Příloha V část 2 odst.
‘Accumulated changes in fair value due to credit risk’ are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
40, 54
PART 3
Struktura úvěrů a jiných pohledávek podle produktu
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Podle produktu
Table 2
na požádání (výzvu) a s krátkou výpovědní lhůtou (běžné účty)
Standardised Approach
Příloha V část 2 odst.
SA exposure classes (CRR Article 112)
41 písm. a)
FINREP counterparty sectors
Pohledávky z kreditních karet
Comments
Příloha V část 2 odst.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
41 písm. b)
Multilateral development banks
Příloha V část 2 odst.
(i.e. credit institutions and investment firms)
41 písm. c)
Non financial corporations.
Finanční leasing
Non financial corporations
Příloha V část 2 odst.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
41 písm. d)
In default
Reverzní repo operace
(ja) Items associated with particularly high risk
Příloha V část 2 odst.
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
41 písm. e)
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
Jiné termínované úvěry
Institutions and corporates with a short-term credit assessment
Příloha V část 2 odst.
Collective investment undertakings
41 písm. f)
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
Pohledávky jiné než úvěry
In FINREP, equities are separated as instruments under different categories of financial assets
Příloha V část 2 odst.
Various items of the balance sheet
41 písm. g)
In FINREP, other items may be included under different asset categories.
ÚVĚRY A JINÉ POHLEDÁVKY
Table 3
Podle kolaterálu
Internal Ratings Based Approach
Z toho: hypoteční úvěry (úvěry zajištěné nemovitým majetkem)
IRBA exposure classes (CRR Article 147)
Příloha V část 2 odst.
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
41 písm. h)
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
Z toho: jiné zajištěné úvěry
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
Příloha V část 2 odst.
Other non credit obligations
41(i)
Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2008/32) (OJ L 15, 20.1.2009, p.
Podle účelu
14).
Z toho: spotřebitelské úvěry
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p.
Příloha V část 2 odst.
1).
41 písm. j)
Fourth Council Directive 78/660/EEC of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p.
Z toho: úvěry na bydlení
11).
Příloha V část 2 odst.
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p.
41 písm. k)
36).
Podle podřízenosti
‘ANNEX VII
Z toho: úvěry na projektové financování
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Příloha V část 2 odst.
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
41 písm. l)
This Annex complements the instructions in format of references included in the tables in Annex VI.
Hrubá účetní hodnota
All the general instructions in Part I of Annex II shall also apply.
Z toho: nevýkonné
Reporting scope
Kumulované ztráty ze znehodnocení nebo kumulované změny reálné hodnoty z titulu úvěrového rizika
Data specified in Article 101(1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II, of CRR.
Příloha V část druhá odst.
The template covers all national markets an institution/group of institutions is exposed to (see Article 101(1) of CRR).
45
According to the third sentence of Article 101(2), the data should be reported for each property market within the Union separately.
Zemědělství, lesnictví a rybářství
Definitions and general instructions
Nařízení NACE
“Loss” means “economic loss” as defined in Article 5(2) of CRR.
Těžba a dobývání
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc.) shall not be recognised when calculating losses stemming from immovable property.
Zpracovatelský průmysl
Losses of one position shall not be netted with the profit of a successful recovery of another position.
Dodávání elektřiny, plynu, páry a klimatizovaného vzduchu
For exposures secured by residential and commercial property, the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
Zásobování vodou
All components need to be discounted to the reporting reference date.
Stavebnictví
The exposure value follows the rules laid down in Part Three, Title II, of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
Velkoobchod a maloobchod
The property value follows the rules laid down in Part Three, Title II, of CRR
Doprava a skladování
The reporting currency shall be used with the exchange rate at the reporting date.
Ubytování, stravování a pohostinství
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in a different currency.
Informační a komunikační činnosti
In accordance with the reporting scope, the reporting of exposures and losses from lending collateralised by immovable property (“CR IP Losses”) shall consist of the following templates:
Činnosti v oblasti nemovitostí
one total template;
Odborné, vědecké a technické činnosti
one template for each national market in the Union where the institution is exposed to; and
Administrativní a podpůrné činnosti
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
Veřejná správa a obrana, povinné sociální zabezpečení
Reporting of exposures and losses
Vzdělávání
Exposures: all exposures that are treated according to Part Three, Title II, of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
Zdravotní a sociální péče
This also means that in case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four of CRR), the exposures and losses concerned must not be reported.
Kulturní, zábavní a rekreační činnosti
Losses: the institution which has the exposure by the end of the reporting period shall report the losses.
Ostatní činnosti
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
Příloha V část první odst.
Estimated losses should also be reported.
24, 27, 42, 43
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
Po splatnosti, ale bez znehodnocení
Reference date: the exposure value from the date of default shall be used for reporting of losses.
Účetní hodnota aktiv se znehodnocením
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period (i.e. irrespective of whether the work out is completed during the period or not).
Kumulované odpisy
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
≤ 30 dnů
For all defaults observed within the reporting period, there are three scenarios: (i) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii) realization of all collateral is completed (completed workout, actual loss known); or (iii) incomplete workout (loss estimates to be used).
> 30 dnů ≤ 60 dnů
Loss reporting shall include only losses stemming from point (ii), realisation of collateral (observed losses) and point (iii) incomplete workout (estimates of losses).
> 60 dnů ≤ 90 dnů
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
> 90 dnů ≤ 180 dnů
This means that proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
> 180 dnů ≤ 1 rok
Role of the valuation of the property: the latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
> 1 rok
After default, the property might be re-valued.
IFRS 7 odst.
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
37 písm. a); IG 26-28; Příloha V část 2 odst.
However, the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
47-48
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss is to be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation of a possible workout from collateral) in cells 010 and 030.
IAS 39 odst.
Treatment of loan sales during the reporting period: the institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure has been identified.
58-70
Sum of losses stemming from lending up to the reference percentages
IAS 39 AG84-92; IFRS 7 odst.
Article 101(1)(a) and (d) of CRR, respectively.
37 písm. b); Příloha V část 2 odst.
Market value and mortgage lending value according to Article 4(74) and (76) of CRR.
36
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124(1) of CRR.
37
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.
IAS 39 AG84-92; Příloha V část 2 odst.
Sum of overall losses
38
Article 101(1)(b) and (e) of CRR, respectively.
IAS 39 AG84-92; IFRS 7 odst.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124(1) of CRR.
16,37 písm. b); B5 písm. d); Příloha V část 2 odst.
Sum of the exposures
49-50
Article 101(1)(c) and (f) of CRR, respectively.
Úvěry a jiné pohledávky podle produktu, podle kolaterálu a podle podřízenosti
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
Z toho: hypoteční úvěry (úvěry zajištěné nemovitým majetkem)
Residential property
Výše kumulativní změny reálné hodnoty z titulu úvěrového rizika
Commercial immovable property’
Částka, u níž je smluvně stanoveno splacení při splatnosti
‘ANNEX IX
K obchodování
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
Vykazované v reálné hodnotě do zisku nebo ztráty
PART I: GENERAL INSTRUCTIONS
Naběhlá hodnota
Structure and conventions
Zajišťovací účetnictví
PART II: TEMPLATE RELATED INSTRUCTIONS
IFRS 7 odst.
Scope and level of the LE reporting
8 písm. e) bod ii); IAS 39 odst.
Structure of the LE template