natgillin/translations-raw huggingface dataset:
ZÁVAZKY CELKEM
Under IFRS or compatible National GAAP, for financial assets classified as ‘Loans and receivables’ or as ‘Held-to-maturity’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
IAS 1 odst.
The allowances shall be broken down to ‘Specific allowances for financial assets, individually estimated’, ‘Specific allowances for financial assets, collectively estimated’ and ‘Collective allowances for incurred but not reported losses’.
9 písm. b) a odst.
Under National GAAP based on BAD, for financial assets classified as ‘non-trading non-derivative financial asset measured at a cost-based method’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
IG6
‘Specific allowances for financial assets, individually estimated’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Kapitál
‘Specific allowances for financial assets, collectively estimated’ shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
IAS 1 odst.
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for financial assets, individually estimated.
54 písm. r), čl.
‘Collective allowances for incurred but not reported losses’ shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
22 BAD
For ‘allowances for incurred but not reported losses’, IAS 39.59(f), AG87 and AG90 may be followed.
Splacený kapitál
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
IAS 1 odst.
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 54 of this Part.
78 písm. e)
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Nesplacený kapitál, který byl vyžádán
The ‘carrying amount’ of loans and advances shall be reported by type of product net of allowances due to impairment.
78 písm. e); Příloha V část 2 odst.
‘on demand (call) and short notice (current account)’ include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
14
It also includes ‘overdrafts’ that are debit balances on current account balances;
IAS 1 odst.
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
78 písm. e); čl.
‘Trade receivables’ include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
4 odst.
This item includes all factoring transactions (both with and without recourse);
1 bod 124 CRR
‘Finance leases’ include the carrying amount of finance lease receivables.
Emitované kapitálové nástroje jiné než kapitál
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17;
Příloha V část 2 odst.
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agr eements or borrowed under securities lending agreements;
15-16
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items;
Kapitálová složka složených finančních nástrojů
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
IAS 32 odst.
This item includes, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection);
28-29; Příloha V část 2 odst.
‘Mortgage loans [Loans collateralized by immovable property]’ include loans formally secured by immovable property collateral independently of their loan/collateral ratio (commonly referred as ‘loan-to-value’);
15
‘Other collateralized loans’ include loans formally backed by collateral, independently of their loan/collateral ratio (so-called ‘loan-to-value’), other than ‘Loans collateralised by immovable property’, ‘Finance leases’ and ‘Reverse repurchase loans’.
Jiné emitované kapitálové nástroje
This collateral includes pledges of securities, cash, and other collateral;
Příloha V část 2 odst.
‘Credit for consumption’ includes loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
16
‘Lending for house purchase’ includes credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation];
IFRS 2 odst.
BREAKDOWN OF LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
10; Příloha V část 2 odst.
Gross carrying amount of loans and advances to non-financial corporations shall be classified by sector of economic activities using codes in NACE Regulation (‘NACE Codes’) on the basis of the principal activity of the counterparty.
17
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 of Part 1.
čl.
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’).
4 odst.
For debt instruments at amortised cost or at fair value through other comprehensive income, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated impairment’.
1 bod 100 CRR
For debt instruments at fair value through profit and loss, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated changes in fair value due to credit risk’.
Položky, které nebudou přeřazeny do zisku nebo ztráty
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
IAS 1 odst.
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
82A písm. a)
‘Accumulated impairment’ shall include specific allowances for financial assets, individually and collectively estimated as defined in paragraphs 36 and 37 as well as ‘Collective allowances for incurred but not reported losses’ as defined in paragraph 38, but do not include ‘Accumulated write-offs’ amounts as defined in paragraph 49.
IAS 16 odst.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
39-41
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
IAS 38 odst.
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
85-87
According to National GAAP based on BAD, these accounting portfolios comprise also ‘Non-trading debt instruments measured at a cost-based method’ and ‘Other non-trading non-derivative financial assets’.
Aktuární zisky nebo (–) ztráty z penzijních plánů definovaných požitků
Assets qualify as past due when counterparties have failed to make a payment when contractually due.
IAS 1 odst.
The whole amounts of such assets shall be reported and broken down according to the number of days of the oldest past due instalment.
7
The past due analysis shall not include any impaired assets.
IFRS 5 odst.
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
38 a odst.
The column ‘Accumulated write-offs’ includes the cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included.
IG příklad 12
These amounts shall be reported until the total extinguishment of all the institution’s rights (by expiry of the statute-of–limitations period, forgiveness or other causes) or until recovery.
Podíl ostatních uznaných výnosů a nákladů investic do dceřiných, společných a přidružených podniků
‘Write-offs’ could be caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as by reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
IAS 1 odst.
BREAKDOWN OF FINANCIAL LIABILITIES (8)
82 písm. h); IAS 28 odst.
As ‘Deposits’ are defined in the same way as in the ECB BSI Regulation, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty.
11
In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, are classified as deposits redeemable at notice.
Položky, které mohou být přeřazeny do zisku nebo ztráty
‘Debt securities issued’ shall be disaggregated into the following type of products:
Zajištění čistých investic do zahraničních jednotek (účinný podíl)
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account;
IAS 39 odst.
‘Asset backed securities’ according to Article 4(1)(61) of CRR;
102 písm. a)
‘Covered Bonds’ according to Article 129(1) of CRR;
Převod cizích měn
‘Hybrid contracts’ comprise contracts with embedded derivatives;
IAS 21 odst.
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non-convertible instruments.
52 písm. b); IAS 21 odst.
‘Subordinated financial liabilities’ issued are treated in the same way as other financial liabilities incurred.
32, 38-49
Subordinated liabilities issued in the form of securities are classified as ‘Debt securities issued’, whereas subordinated liabilities in the form of deposits are classified as ‘Deposits’.
Zajišťovací deriváty.
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
IFRS 7 odst.
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
23 písm. c); IAS 39 odst.
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of CRR.
95-101
Off-balance sheet exposures shall be broken down in loan commitments given, financial guarantees given, and other commitments given.
IFRS 7 odst.
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
20 písm. a) bod ii); IAS 39 odst.
‘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.
55 písm. b)
The following items of Annex I of CRR shall be classified as ‘Loan commitments’:
čl.
‘Forward deposits’.
4 odst.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
1 bod 123 CRR
‘Financial guarantees’ are contracts that require the issuer to make specified payments to reimburse the holder 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.
Fondy z přecenění
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
IFRS 1 odst.
The following items of Annex I of CRR shall be classified as ‘financial guarantees’:
30 a D5-D8; Příloha V část 2 odst.
‘Guarantees having the character of credit substitute’;
18
‘Credit derivatives’ that meet the definition of financial guarantee;
IAS 1 odst.
‘Irrevocable standby letters of credit having the character of credit substitutes’;
54; IAS 1 odst.
‘Other commitments’ includes the following items of Annex I of CRR:
78 písm. e)
‘Unpaid portion of partly-paid shares and securities’;
Rezervní fondy nebo kumulované ztráty z investic do dceřiných, společných a přidružených podniků
‘Documentary credits issued or confirmed’;
IAS 28 odst.
Trade finance Off-balance sheet items;
11; Příloha V část 2 odst.
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’;
19 Příloha V část 2 odst.
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’;
19
‘Shipping guarantees, customs and tax bonds’;
Příloha V část 2 odst.
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs);
19 Příloha V část 2 odst.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified;
19
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’;
(–) Vlastní akcie
‘Undrawn credit facilities for tender and performance guarantees’;
IAS 1 odst.
‘Other off-balance sheet items’ in Annex I of CRR.
79 písm. a) bod vi); IAS 32 odst.
Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
33-34, AG14 a AG36; Příloha V část 2 odst.
‘Credit derivatives’ that do not meet the definition of financial guarantee s are ‘derivatives’ under IAS 39;
IAS 27 odst.
Consequently, they are classified as ‘trade receivables’ on the balance sheet;
28; IAS 1 odst.
‘Endorsements on bills’ that do not meet the criteria for de-recognition under IAS 39;
81B písm. b) bod ii)
‘Transactions with recourse’ that do not meet the criteria for de-recognition under IAS 39;
(–) Zálohy na dividendy
‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IAS 39;
IAS 32 odst.
‘Asset sale and repurchase agreements as defined in Article 12(3) and (5) of Directive 86/635/EEC’.
35
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified (or to be specified).
Menšinové podíly (Nekontrolní podíly)
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
IAS 27 odst.
‘of which: defaulted’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given whose counterparty has incurred in default according to Article 178 of CRR.
4; IAS 1 odst.
For off-balance sheet exposures, the ‘Nominal amount’ is the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
54 písm. q); IAS 27 odst.
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
27
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
Kumulovaný ostatní úplný výsledek hospodaření
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
IAS 27 odst.
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
27–28; čl.
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
4 odst.
For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ is the maximum amount the counterparty could have to pay if the guarantee is called on.
1 bod 100 CRR
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
IAS 27 odst.
DERIVATIVES (10 AND 11)
27-28
The carrying amount and the notional amount of the derivatives held for trading and the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market (over-the-counter versus organised markets) and type of product.
VLASTNÍ KAPITÁL CELKEM
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
IAS 1 odst.
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
9 písm. c) odst.
The amount of the host contract is not included in these templates.
IG6
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
VLASTNÍ KAPITÁL A ZÁVAZKY CELKEM
All derivatives shall be classified into the following risk categories:
IAS 1 odst.
Interest rate: Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
IG6
This category is restricted to those deals where all the legs are exposed to only one currency’s interest rate.
Běžné období
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
Úrokové výnosy
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
IAS 1 odst.
Equity: Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
97; IAS 18 odst. písm. b) bod iii); Příloha V část 2 odst.
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
21
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
IFRS 7 odst.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
20 písm. a) bod i) a odst.
Gold contracts include all deals involving exposure to that commodity.
B5 písm. e); Příloha V část 2 odst.
Credit: Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
24
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
IFRS 7 odst.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
20 písm. a) bod i) a odst.
Commodity: These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
B5 písm. e)
Other: These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
IFRS 7 odst.
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
20 písm. b); IAS 39 odst.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
55 písm. b); IAS 39 odst.
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
9
Equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
IFRS 7 odst.
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
20 písm. b); IAS 39 odst.
Foreign exchange and gold: This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
9 a odst.
The ‘carrying amount’ for all derivatives (hedging or trading) is the fair value.
46 písm. a)
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
IFRS 7 odst.
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
20 písm. b); IAS 39 odst.
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
9 a odst.
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
46 písm. b)
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
Deriváty – zajišťovací účetnictví, úrokové riziko
In particular, the following shall be taken account to determine the notional amount:
IAS 39 odst.
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date;
9; Příloha V část 2 odst.
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value;
23
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
Příloha V část 2 odst.
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
25
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
(Úrokové náklady)
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
97; Příloha V část 2 odst.
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
21
The column ‘Notional amount’ of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.