natgillin/translations-raw huggingface dataset:
Pokladní hotovost
‘BAD’: Council Directive 86/635/EEC [3];
Příloha V část 2 odst.
‘4th Directive’: Fourth Council Directive 78/660/EEC [4];
1
‘National GAAP’: national generally accepted accounting principles developed under BAD;
Hotovost u centrálních bank
‘SME’: micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 [5]; ‘ISIN code’: the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;
Příloha V část 2 odst.
‘LEI code’: the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction.
2
CONVENTION
Ostatní vklady na požádání
For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it.
Příloha V část 2 odst.
In Annex IV, a row or a column with references shadowed in black means that the related data points should not be submitted by those institutions that follow those references in that row or column.
3
Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.
Finanční aktiva k obchodování
The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.
IFRS 7 odst.
Items that shall be reported in negative are identified in the compiling templates by including ‘(–)’ at the beginning of their label such as in ‘(–) Treasury shares’.
8 písm. a) bod ii); IAS 39 odst.
In the ‘Data Point Model’ (‘DPM’) for financial information reporting templates of Annexes III and IV, every data point (cell) has a ‘base item’ to which the ‘credit/debit’ attribute is allocated.
9 a odst.
This allocation ensures that all entities who report data points follow the ‘sign convention’ and allows to know the ‘credit/debit’ attribute that corresponds to each data point.
AG14
Schematically, this convention works as in Table 1.
IAS 39 odst.
Table 1
9
Credit/debit convention, positive and negative signs
Kapitálové nástroje
Element
IAS 32 odst.
Credit/Debit
11
Balance/Movement
Dluhové cenné papíry
Figure reported
Příloha V část 1 odst.
Debit
24 a 26
Balance on assets
Úvěry a jiné pohledávky
Positive (‘Normal’, no sign needed)
Příloha V část 1 odst.
Increase on assets
24 a 27
Negative balance on assets
Finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
Negative (Minus ‘–’ sign needed)
IFRS 7 odst.
Decrease on assets
8 písm. a) bod i); IAS 39 odst.
Balance on expenses
9
Increase on expenses
Realizovatelná finanční aktiva
Negative balance (including reversals) on expenses
IFRS 7 odst.
Decrease on expenses
8 písm. d); IAS 39 odst.
Balance on liabilities
9
Increase on liabilities
Úvěry a pohledávky
Negative balance on liabilities
IFRS 7 odst.
Decrease on liabilities
8 písm. c); IAS 39 odst.
Balance on equity
9 a odst.
Increase on equity
AG16 a AG26; Příloha V část 1 odst.
Negative balance on equity
16
Decrease on equity
Investice držené do splatnosti
Balance on income
IFRS 7 odst.
Increase on income
8 písm. c); IAS 39 odst.
Negative balance (including reversals) on income
9 a odst.
Decrease on income
AG16 a AG26
CONSOLIDATION
Deriváty – zajišťovací účetnictví
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Part 1, Title II, Chapter 2, Section 2, of CRR.
IFRS 7 odst.
Institutions shall account for their subsidiaries and joint ventures using the same methods as for prudential consolidation:
9
institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;
Změny reálné hodnoty zajišťovaných položek v portfoliu zajišťovacích nástrojů proti úrokovému riziku
institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.
IAS 39 odst.
ACCOUNTING PORTFOLIOS
89A písm. a)
‘Accounting portfolios’ shall mean financial instruments aggregated by valuation rules.
Investice do dceřiných, společných a přidružených podniků
These aggregations do not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ as well as those financial instruments classified as ‘Held for sale’ presented in the items ‘Non-current assets and disposal groups classified as held for sale’ and ‘Liabilities included in disposal groups classified as held for sale’.
IAS 1 odst.
The following accounting portfolios based on IFRS shall be used for financial assets:
54 písm. e); Příloha V část 2 odst.
‘Financial assets held for trading’;
4
‘Financial assets designated at fair value through profit or loss’;
Hmotná aktiva
‘Available-for-sale financial assets’;
Pozemky, budovy a zařízení
‘Loans and Receivables’;
IAS 16 odst.
‘Held-to-maturity investments’.
6; IAS 1 odst.
The following accounting portfolios based on National GAAP shall be used for financial assets:
54 písm. a)
‘Trading financial assets’;
Investiční nemovitý majetek
‘Non-trading non-derivative financial assets measured at fair value through profit or loss’;
IAS 40 odst.
‘Non-trading non-derivative financial assets measured at fair value to equity’;
5; IAS 1 odst.
‘Non-trading debt instruments measured at a cost-based method’; and
54 písm. b)
‘Other non-trading non-derivative financial assets’.
IAS 1 odst.
‘Trading financial assets’ has the same meaning as under the relevant National GAAP based on BAD.
54 písm. c); čl.
Under National GAAP based on BAD, derivatives that are not held for hedge accounting shall be reported in this item without regarding the method applied to measure these contracts.
4 odst.
Institutions shall include derivatives contracts in the balance sheet only when these contracts are recognised in accordance with the relevant accounting framework.
1 bod 115 CRR
For financial assets, ‘cost-based methods’ include those valuation rules by which the financial asset is measured at cost plus interest accrued less impairment losses.
IFRS 3 odst.
Under National GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios.
B67 písm. d); čl.
This accounting portfolio includes, among others, financial assets that are measured at the lower of their amount at initial recognition or their fair value (so-called ‘Lower Of Cost Or Market’ or ‘LOCOM’).
4 odst.
Under National GAAP based on BAD, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
1 bod 113 CRR
‘Derivatives — Hedge accounting’ shall include derivatives held for hedge accounting under the relevant accounting framework.
Ostatní nehmotná aktiva
The following accounting portfolios based on IFRS shall be used for financial liabilities:
IAS 38 odst.
‘Financial liabilities held for trading’;
8,118
‘Financial liabilities designated at fair value through profit or loss’;
Daňové pohledávky
‘Financial liabilities measured at amortised cost’.
54 písm. n-o)
‘Trading financial liabilities’; and
Krátkodobé daňové pohledávky
‘Non-trading non-derivative financial liabilities measured at a cost-based method’.
IAS 1 odst.
Under National GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
54 písm. n); IAS 12 odst.
Both under IFRS and National GAAP, ‘Derivatives — Hedge accounting’ shall include derivatives held for hedge accounting under the relevant accounting framework.
5
FINANCIAL INSTRUMENTS
Odložené daňové pohledávky
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
IAS 1 odst.
The carrying amount of financial assets shall include accrued interest.
54 písm. o); IAS 12 odst.
Financial assets shall be distributed among the following classes of instruments: ‘Cash on hand’, ‘Derivatives’, ‘Equity instruments’, ‘Debt securities’, and ‘Loan and advances’.
5; čl.
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
4 odst.
‘Loans and advances’ are debt instruments held by the institutions that are not securities; this item includes ‘loans’ in accordance with the ECB BSI Regulation as well as advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
1 bod 106 CRR
‘Advances that are not loans’ are further characterized in paragraph 41(g) of Part 1 of this Annex.
Příloha V část 2 odst.
Consequently, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.
5
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
Neoběžná aktiva a vyřazované skupiny určené k prodeji
The carrying amount of financial liabilities shall include accrued interest.
IAS 1 odst.
Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short positions’, ‘Deposits’, ‘Debt securities issued’ and ‘Other financial liabilities’.
54 písm. j); IFRS 5 odst.
‘Deposits’ are defined in the same way as in the ECB BSI Regulation.
38, Příloha V část 2 odst.
‘Debt securities issued’ are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
6
‘Other financial liabilities’ include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
AKTIVA CELKEM
Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
IAS 1 odst.
Loan commitments shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
9 písm. a) a odst.
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for ‘Commitments and guarantees given’.
IG6
‘Other financial liabilities’ may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
Závazky
COUNTERPARTY BREAKDOWN
Finanční závazky k obchodování
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
IFRS 7 odst.
central banks;
8 písm. e) bod ii); IAS 39 odst.
general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘non-financial corporations’); social security funds; and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements;
9, AG14-15
credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks;
IAS 39 odst.
other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries;
9, AG15 písm.a)
non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
Krátké pozice
Households: individuals or groups of individuals as consumers, and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations.
IAS 39 odst.
Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households are included.
AG15 písm. b)
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
Vklady
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Příloha II část 2 odst.
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
9 ECB/2008/32; Příloha V část 1 odst.
PART 2
30
BALANCE SHEET
Emitované dluhové cenné papíry
‘Cash on hand’ includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Příloha V část 1 odst.
‘Cash balances at central banks’ include balances receivable on demand at central banks.
31
‘Other demand deposits’ include balances receivable on demand with credit institutions.
Ostatní finanční závazky
‘Investments in subsidiaries, joint ventures and associates’ include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
Příloha V část 1 odst.
The carrying amount of investments accounted for using the equity method includes related goodwill.
32-34
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’.
Finanční závazky v reálné hodnotě vykázané do zisku nebo ztráty
Other assets may include gold, silver and other commodities, even when they are held with trading intent.
IFRS 7 odst.8 psím e) bod i); IAS 39 odst.
‘Non-current assets and disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
9
Provisions for ‘Pensions and other post employment defined benefit obligations’ include the amount of net defined benefit liabilities.
Příloha II část 2 odst.
Under IFRS or compatible National GAAP, provisions for ‘Other long-term employee benefits’ include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
9 ECB/2008/32; Příloha V část 1 odst.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in ‘Other liabilities’.
30
‘Share capital repayable on demand’ includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
Finanční závazky v naběhlé hodnotě
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
IFRS 7 odst.8 písm. f); IAS 39 odst.
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
47
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
IFRS 7 odst.
‘Funds for general banking risks’ are amounts that have been assigned in accordance with Article 38 of the BAD.
22 písm. b); IAS 39 odst.
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
9; Příloha V část 1 odst.
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
23
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
IAS 39 odst.
‘Equity component of compound financial instruments’ includes th e equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
89A písm. b)
‘Other equity instruments issued’ includes equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
10; IAS 1 odst.
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
54 písm. l)
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
Závazky z penzijních a jiných definovaných požitků po skončení pracovního poměru
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
IAS 19 odst.
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
63; IAS 1 odst.
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
78 písm. d); Příloha V část 2 odst.
STATEMENT OF PROFIT OR LOSS (2)
7
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
Jiné dlouhodobé zaměstnanecké požitky
Institutions shall report the following items broken down by accounting portfolios:
IAS 19 odst.
‘Interest income’;
153; IAS 1 odst.
‘Interest expense’;
78 písm. d); Příloha V část 2 odst.
‘Dividend income’;
8
‘Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
Restrukturalizace
‘Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss’.
IAS 37 odst.
‘Interest income.
71 a 84 písm. a)
Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses.
Neuzavřené právní záležitosti a daňové spory
Derivatives – Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
IAS 37 příloha C příklady 6 a 10
They shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
Poskytnuté přísliby a záruky
The amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses to present correct interest income and expenses from the financial instruments that are hedged.
IAS 37 odst. příloha C odst.
These amounts shall be included as a part of the items ‘Interest income.
Další rezervy
Financial assets held for trading’ and ‘Interest expenses.
Daňové závazky
Financial liabilities held for trading’.
Krátkodobé daňové závazky
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
Odložené daňové závazky
This item may include interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
IAS 1 odst.
‘Interest expenses — other liabilities’ includes amounts of interest expenses not included in the other items.
54 písm. o); IAS 12 odst.
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
5; čl.
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ includes profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
4 odst.
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
1 bod 108 CRR
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’ and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
Základní kapitál splatný na požádání
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’.
IAS odst.
Under IFRS or compatible National GAAP, impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
32IE a 33; IFRIC 2; Příloha V část 2 odst.
For ‘Gains or (–) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
9
STATEMENT OF COMPREHENSIVE INCOME (3)
Příloha V část 2 odst.
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (–) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
10
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Závazky zahrnuté ve vyřazovaných skupinách k prodeji
Financial assets shall be broken down by instrument and – where required – by counterparty.
IAS 1 odst.
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
54 písm. p); IFRS 5 odst.
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
38, Příloha V část 2 odst.
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
11
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.