natgillin/translations-raw huggingface dataset:
(Finanční závazky k obchodování
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
(Finanční závazky v reálné hodnotě vykázané do zisku nebo ztráty)
Netting among the notional amounts is not allowed.
(Finanční závazky v naběhlé hodnotě)
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘O TC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
IFRS 7 odst.
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
20 písm. b); IAS 39 odst.
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
47
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
(Deriváty – zajišťovací účetnictví, úrokové riziko)
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
(Ostatní závazky)
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
Příloha V část 2 odst.
This item does not include derivatives for proprietary trading.
26
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
(Náklady na základní kapitál splatný na požádání)
‘credit institutions’,
IFRIC 2 odst.
‘other financial corporations’, and
11
‘rest’ comprising all other counterparties.
Výnosy z dividend
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
IAS 18 odst. písm. b) bod v); Příloha V část 2 odst.
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
28
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
IFRS 7 odst.
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
20 písm. a) bod i) a odst.
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
B5 písm. e); IAS 39 odst.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
9
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
IFRS 7 odst.
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
20 písm. a) bod ii); IAS 39 odst.
COLLATERAL AND GUARANTEES RECEIVED (13)
9 a odst.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
55 písm. b)
The loans and advances shall be broken down by counterparties.
Výnosy z poplatků a provizí
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
IFRS 7 odst.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
20(c)
For reporting loans and advances according to the type of pledge the following definitions shall be used:
(Náklady na poplatky a provize)
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in CRR;
Čisté zisky nebo (–) ztráty z odúčtování finančních aktiv a závazků neoceňovaných v reálné hodnotě do zisku nebo ztráty
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
IFRS 7 odst.
The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which issues it actually) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grants the loan and advance;
20 písm. a) body ii-v); Příloha V část 2 odst.
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution of 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.
97
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
IFRS 7 odst.
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
20 písm. a) bod iv); IAS 39 odst.
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
9 a 56
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
IFRS 7 odst.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
20 písm. a) bod iii); IAS 39 odst.
‘Change in fair value for the period’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
9 a 56
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
IFRS 7 odst.
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
20 písm. a) bod v); IAS 39 odst.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
56
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Čisté zisky nebo (–) ztráty z finančních aktiv a závazků k obchodování
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
IFRS 7 odst.
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
20 písm. a) bod i); IAS 39 odst.
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
55 písm. a)
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
Čisté zisky nebo (–) ztráty z finančních aktiv a závazků v reálné hodnotě vykázané do zisku nebo ztráty
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
Čisté zisky nebo (–) ztráty ze zajišťovacího účetnictví
Repurchase agreements also include repo-type operations which may include:
IFRS 7 odst.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
24; Příloha V část 2 odst.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
30
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Čisté kurzové rozdíly (zisk nebo (–) ztráta)
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their de-recognition.
IAS 21 odst.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
28, 52 písm. a)
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Čisté zisky nebo (–) ztráty z odúčtování nefinančních aktiv
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
IAS 1 odst.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
34
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
Ostatní provozní výnosy
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
141-143
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
(Další provozní náklady)
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
CELKOVÉ ČISTÉ PROVOZNÍ VÝNOSY
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
(Administrativní výdaje)
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
(Náklady na zaměstnance)
The net amount represents the difference between realised gains and realised losses.
IAS 19 odst.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
7; IAS 1 odst.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
102 a IG6
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
(Ostatní správní náklady)
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
(Odpisy hmotných aktiv)
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
IAS 1 odst.
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
102, 104
Foreign exchange trading: including exclusively trading on foreign exchanges;
(Pozemky, budovy a zařízení)
Credit risk instruments: including trading of credit link notes;
IAS 1 odst.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
104; IAS 16 odst.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
73 písm. e) bod vii)
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
(Investiční nemovitý majetek)
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
IAS 1 odst.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
104; IAS 40 odst.
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
79 písm. d) bod iv)
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
(Ostatní nehmotná aktiva)
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
IAS 1 odst.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
104; IAS 38 odst.
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
118 písm. e) bod vi)
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
(Rezervy nebo (–) zrušení rezerv)
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
IAS 37 odst.
Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
59 a 84; IAS 1 odst.
GEOGRAPHICAL BREAKDOWN (20)
98 písm. b), f) a g)
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
(Přísliby a poskytnuté záruky)
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
(Ostatní přísliby)
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
(Ztráty ze znehodnocení nebo (–) jejich reverzování u finančních aktiv neoceňovaných reálnou hodnotou vykázanou do zisku nebo ztráty)
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
IFRS 7 odst.
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
20 písm. e)
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
(Finanční aktiva oceněná pořizovací cenou)
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
IFRS 7 odst.
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
20 písm. e); IAS 39 odst.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
66
‘Of which: Non-performing’ loans and advances shall be reported as defined in paragraphs 145 to157 of this Annex.
(Realizovatelná finanční aktiva)
Debt forbearance comprises all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
IFRS 7 odst.
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
20 písm. e); IAS 39 odst.
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
(Úvěry a pohledávky)
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
IFRS 7 odst.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
20 písm. e); IAS 39 odst.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
63
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
(Investice držené do splatnosti)
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
(Ztráty ze znehodnocení nebo (–) jejich reverzování u investic do dceřiných, společných a přidružených podniků)
The fee and commission income and expenses shall be reported by type of activity.
IAS 28 odst.
Under IFRS or compatible National GAAP, this template includes fee and commission income and expenses other than:
40-43
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
(Ztráty ze znehodnocení nebo (–) jejich reverzování u nefinančních aktiv)
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
IAS 36 odst.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
126 písm. a) a b)
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
(Pozemky, budovy a zařízení)
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
IAS 16 odst.
Institutions shall report fee and commission income and expenses according to the following criteria:
73 písm. e) body v-vi)
‘Securities.
(Investiční nemov itý majetek)
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
IAS 40 odst.
‘Securities.
79 písm. d) bod v)
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
IFRS 3 příloha B67 písm. d) bod v); IAS 36 odst.
‘Securities.
IAS 38 odst.
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities;
118 písm. e) bod iv) a v)
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services;
(Ostatní)
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
IAS 36 odst.
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
126 písm. a) a b)
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’;
Záporný goodwill vykázaný do zisku nebo ztráty
‘Loan commitments received’ and ‘Financial guarantees received’ include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
IFRS 3 příloha B64 písm. n) bod i)
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Podíl zisku nebo (–) ztráty z investic do dceřiných, společných a přidružených podniků
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
IAS 1 odst.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
82 písm. c)
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Zisk nebo (–) ztráta z neoběžných aktiv nebo vyřazovaných skupin určených k prodeji, které nesplňují podmínky pro ukončované činnosti
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
IFRS 5 odst.
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.