natgillin/translations-raw huggingface dataset:
9, AG14-15
Definitions for the purposes of the LE reporting
IFRS 7 odst.
C 26.00 — LE Limits template
8 písm. e) bod i); IAS 39 odst.
Instructions concerning specific rows
9
C 27.00 — Identification of the counterparty (LE1)
čl.
Instructions concerning specific columns
30 písm. b), čl.
C 28.00 — Exposures in the non-trading and trading book (LE2)
424 odst.
C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)
1 písm. d) bod i) CRR
C 30.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities (LE 4)
IAS 39 AG15 písm. b)
C 31.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (LE5)
Běžné účty / jednodenní vklady
The reporting framework on large exposures (“LE”) shall consist of six templates which include the following information:
Příloha II část 2 odst.
large exposures limits;
9 ECB/2008/32.1
identification of the counterparty (template LE1);
Vklady s dohodnutou splatností
exposures in the non-trading and trading book (template LE2);
Příloha II část 2 odst.
detail of the exposures to individual clients within groups of connected clients (template LE3);
9 ECB/2008/32.2
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);
Vklady s výpovědní lhůtou
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5).
Příloha II část 2 odst.
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
9 ECB/2008/32.3; Příloha V část 2 odst.
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.
51
The following convention is generally used in the instructions and validation rules: Template;Row;Column.
Dohody o zpětném odkupu
An asterisk sign shall be used to express that the validation is done for all the rows reported.
Příloha II část 2 odst.
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.
9 ECB/2008/32.4
ABS(Value): the absolute value without sign.
Příloha V část 1 odst.
Any amount that increases the exposures shall be reported as a positive figure.
31; Příloha V část 2 odst.
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
52
Where there is a negative sign (–) preceding the label of an item, no positive figure shall be reported for that item.
Vkladní listy
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 2 odst.
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 (“CRR”) on a solo basis, institutions shall use the templates LE1, LE2 and LE3.
52 písm. a)
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
Cenné papíry zajištěné aktivy
Every large exposure defined in accordance with Article 392 of CRR 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 CRR.
čl.
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 CRR on a consolidated basis, the parent institutions in a Member State which are subject to Part Three, Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3.
4 odst.
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.
1 bod 61 CRR
In order to report information on the ten largest exposures to institutions as well as on the ten largest exposures to unregulated financial sector entities according to points (a) to (d) of Article 394(2) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
čl.
For the reporting of the maturity structure of these exposures according to Article 394(2)(e) of CRR, the parent institutions in a Member State shall use templates LE4 and LE5.
129 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.
1 bod 1 CRR
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.
Hybridní kontrakty
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.
IAS 39 odst.
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
10-11, AG27, AG29; IFRIC 9; Příloha V část 2 odst.
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.
52 písm. d)
The columns of the templates LE2 and LE3 shall present the following blocks of information:
Jiné emitované dluhové cenné papíry
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;
Příloha V část 2 odst.
the effect of the exemptions and of the credit risk mitigation techniques;
52 písm. e)
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 CRR.
Konvertibilní složené finanční nástroje
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the ten largest exposures to institutions as well as the ten largest exposures to unregulated financial sector entities shall be allocated.
IAS 32 odst.
Definitions and general instructions for the purposes of the LE reporting
AG31
“Group of connected clients” is defined in Article 4(1)(39) of CRR.
Nekonvertibilní
“Unregulated financial sector entities” are defined in Article 142(1)(5) of CRR.
Učetní hodnota
Exposures to “civil-law associations” shall be reported.
V naběhlé hodnotě
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
PODŘÍZENÉ FINANČNÍ ZÁVAZKY
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
Příloha V část 2 odst.
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.
53-54 Příloha V část 2 odst.
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
53-55
Specifically, credit conversion factors shall not be applied to off balance sheet items.
Podrozvahové expozice: Úvěrové přísliby, finanční záruky a jiné poskytnuté přísliby
“Exposures” are defined in Article 389 of CRR.
Jmenovitá hodnota
any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
IFRS 7 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 CRR.
36 písm. a), B10 písm. c) písm. d); CRR Příloha I; Příloha V část 2 odst.
The definitions here may not differ in any possib le respect from the definitions provided in the basic act.]
62
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
Poskytnuté úvěrové přísliby
The “netting agreements” shall be allowed to be taken into account to the effects of large exposures exposure value as laid down in Article 390(1), (2) and (3) of CRR.
IAS 39 odst.
The exposure value of a derivative instrument listed in Annex II of CRR shall be determined in accordance with Part Three, Title II, Chapter 6, of CRR 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, of CRR.
2 písm. h), 4 písm. a) (c), BC 15; CRR Příloha I; Příloha V část 2 odst.
The exposure value of repurchase transaction, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions may be determined either in accordance with Part Three, Title II, Chapter 4 or Chapter 6, of CRR.
56-57
In accordance with Article 296 of CRR, the exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the reporting institution shall be reported as “other commitments” in the LE templates.
Z toho: nevýkonné
The “value of an exposure” shall be calculated according to Article 390 of CRR.
Příloha V část 2 odst.
The effect of the full or partial application of exemptions and eligible credit risk mitigation (CRM) techniques for the purposes of calculating of exposures for the purpose of Article 395(1) CRR is described in Articles 399 to 403 of CRR.
145–162
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported according to Article 402(3) of CRR.
Poskytnuté finanční záruky
Provided that the criteria in Article 402(3) of CRR 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.
IAS 39 odst.
Non institutions
9 AG4, BC 21; IFRS 4 příloha A; CRR Příloha I; Příloha V část 2 odst.
Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.
56, 58
The amount of the applicable limit for counterparties other than institutions shall be reported.
Ostatní poskytnuté přísliby
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 CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
CRR Příloha I; Příloha V část 2 odst.
The amount of the applicable limit for counterparties which are institutions shall be reported.
56, 59
According to Article 395(1) of CRR, this amount shall be the following:
Maximální výše záruky, o níž lze uvažovat
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 CRR, 25 % of the eligible capital shall be reported;
IFRS 7 odst.
if EUR 150 million (or a lower limit set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR is greater than 25 % of the institution’s eligible capital, EUR 150 million (or the lower limit if set out by the competent authority) shall be reported.
36 písm. b); Příloha V část 2 odst.
If the institution has determined a lower limit in terms of its eligible capital, required by the second subparagraph of Article 395(1) of CRR, that limit shall be reported.
63
These limits may be stricter in case of application of national measures in accordance with Article 395(6) or Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
Příloha V část 2 odst.
Institutions in %
63
Articles 395(1) and 459(a) of CRR.
Přijaté úvěrové přísliby
The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the eligible capital.
IAS 39 odst.
Counterparty Identification:
2 písm. h), 4 písm. a)(c), BC 15; 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.
Přijaté finanční záruky
According to Article 394(1)(a) of CRR, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of CRR.
IAS 39 odst.
According to Article 394(2)(a) of CRR, institutions shall report the identification of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or an unregulated financial sector entity).
9 AG4, BC 21; IFRS 4 příloha A; příloha V část druhá odst.
The code is a row identifier, and must be unique for each row in the table.
56, 58
The code shall correspond to the code of the group whenever a group of connected clients exists.
Ostatní přijaté přísliby
In any other case, the code shall correspond to the individual counterparty.
Příloha V část 2 odst.
The composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.
56, 59
For a group of connected clients, the code that shall be reported shall be the code of the parent company.
Deriváty – obchodovatelné
Where 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.
Podle typu rizika / podle produktu nebo podle typu trhu
This code shall be used in a consistent way across time.
Pomyslná hodnota
Name
Obchodování celkem
The name shall correspond to the name of the group whenever a group of connected clients exists.
Z toho: prodáno
In any other case, the name shall correspond to the individual counterparty.
69
LEI Code
70-71
For a group of connected clients, the legal identifier code that shall be reported shall be the code of the parent company.
Příloha V část 2 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.
72
Residence of the counterparty
Úroková sazba
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”)
Příloha V část 2 odst.
For groups of connected clients, no residence shall be reported.
67 písm. a)
Sector of the counterparty
Z toho: ekonomické zajištění
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
Příloha V část 2 odst.
Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) households.
74
For groups of connected clients, no sector shall be reported.
OTC opce
NACE code
OTC ostatní
For the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans l’Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used.
Opce na organizovaném trhu
This column shall apply only for the counterparties “Other financial corporations” and “Non-financial corporations”.
Organizovaný trh ostatní
NACE codes shall be used for “Non-financial corporations” with one level detail (e.g.
Příloha V část 2 odst.
“F – Construction”) and for “Other financial corporations” with a two level detail, which provides separate information on insurance activities (e.g.
67 písm. b)
“K65 — Insurance, reinsurance and pension funding, except compulsory social security”).
Cizí měny a zlato
The “Other financial corporations” and “Non-financial corporations” economic sectors shall be classified on the basis of FINREP counterparty breakdown.
Příloha V část 2 odst.
For groups of connected clients, no NACE code shall be reported.
67 písm. c)
Type of counterparty
Kredit
Article 394(2) of CRR
Příloha V část 2 odst.
The type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities shall be specified by using “I” for institutions or “U” for unregulated financial sector entities.
67 písm. d)
See column 010 of template LE1.
Swap úvěrového selhání
Group or individual
Opce úvěrového rozpětí
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.
Swap veškerých výnosů
Transactions where there is an exposure to underlying assets
Komodity
Article 390(7) of CRR
Příloha V část 2 odst.
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 repor ted; otherwise the equivalent to “No” shall be reported.
67 písm. e)
Original exposures
Příloha V část 2 odst.
Articles 24, 389, 390 and 392 of CRR.
67 písm. f)
The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additional exposures arising from transactions where there is an exposure to underlying assets.
DERIVÁTY
According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk.
Z toho: OTC – úvěrové instituce
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.
Příloha V část 1 odst.
The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR.
35 písm. c), 2.75 písm. a)
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 CRR.
Z toho: OTC – jiné finanční podniky
Exposures deducted from own funds, which are not exposures according to Article 390(6)(e), shall be included in these columns.
Příloha V část 1 odst.
These exposures shall be deducted in column 200.
35 písm. d), 2.75 písm. b)
Exposures referred to in points (a) to (d) of Article 390(6)of CRR shall not be included in these columns.
Z toho: OTC – ostatní
Original exposures shall include any asset and off-balance sheet items according to Article 400 of CRR.
Příloha V část 2 odst.
The exemptions shall be deducted for the purpose of Article 395(1) of CRR in column 320.
75 písm. c)
Exposures from both non-trading and trading book shall be included.
Deriváty – zajišťovací účetnictví
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 (in addition, see the introductory section).
Deriváty – zajišťovací účetnictví: struktura podle typu rizika a typu zajištění
Total original exposure
Podle produktu nebo typu trhu
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.
Zajištění celkem
Article 178 of CRR.
Příloha V část 2 odst.
The institution shall report the part of the total original exposure corresponding to defaulted exposures.
70, 71
Direct exposures
ZAJIŠTĚNÍ REÁLNÉ HODNOTY
Direct exposures shall mean the exposures on “immediate borrower” basis.
IFRS 7 odst.
Regulation (EC) No 25/2009 (“ECB/2008/32”) Annex II, Part 2, table, categories 2 and 3.
22 písm. b); IAS 39 odst.
Debt instruments shall include debt securities, and loans and advances.
86 písm. a)
The instruments included in this column shall be those qualified as “loans of up to and including one year/over one year and up to and including five years/of over five years’ original maturity”, or as “securities other than shares”, according to ECB/2008/32.
ZAJIŠTĚNÍ PENĚŽNÍCH TOKŮ
Repurchase transactions, securities or commodities lending or borrowing transactions (securities financing transactions) and margin lending transactions shall be included in this column.
IFRS 7 odst.
ECB/2008/32 Annex II, Part 2, table, categories 4 and 5.
22 písm. b); IAS 39 odst.
The instruments included in this column shall be those qualified as “Shares and other equities” or as “MMF shares/units” according to ECB/2008/32.
86 písm. b)
Article 272(2) and Annex II of CRR.
ZAJIŠTĚNÍ ČISTÝCH INVESTIC DO ZAHRANIČNÍ JEDNOTKY
The instruments that shall be reported in this column shall include derivatives listed in Annex II of CRR and long settlement transactions, as defined in Article 272(2) of CRR.
IFRS 7 odst.
Credit derivatives that are subject to counterparty credit risk shall be included in this column.
22 písm. b); IAS 39 odst.
Off balance sheet items
86 písm. c)
Annex I of CRR.
ZAJIŠTĚNÍ ÚROKOVÉHO RIZIKA REÁLNÉ HODNOTY PORTFOLIA
The value that shall be reported in these columns shall be the nominal value before any reduction of specific credit risk adjustments and without application of conversion factors.
IAS 39 odst.
Loan commitments
89A, IE 1-31
Annex I, points 1(c) and (h), 2(b)(ii), 3(b)(i) and 4(a) of CRR.
ZAJIŠTĚNÍ ÚROKOVÉHO RIZIKA PENĚŽNÍCH TOKŮ PORTFOLIA
Loan commitments are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
IAS 39 IG F6 1–3
Financial guarantees
DERIVÁTY – ZAJIŠŤOVACÍ ÚČETNICTVÍ
Annex I, points 1(a),(b) and (f), of CRR.
Počáteční zůstatek
Financial guarantees are contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Zvýšení v důsledku vyčlenění částek na odhadované úvěrové ztráty během období
Credit derivatives that are not included in the column “derivatives” shall be reported in this column.
Snížení v důsledku reverzování opravných položek na odhadované úvěrové ztráty během období
Other commitments
Snížení v důsledku odčerpání částek použitých na opravné položky
Other commitments are the items in Annex I to CRR that are not included in the previous categories.
Převody mezi opravnými položkami
The exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the institution shall be reported in this column.
Jiné úpravy
Indirect exposures
Konečný zůstatek
Article 403 of CRR.
Zpětně získané částky uvedené přímo ve výkazu zisku nebo ztráty
According to Article 403 of CRR, a credit institution may use the substitution approach where an exposure to a client is guaranteed by a third party, or secured by collateral issued by a third party.