natgillin/translations-raw huggingface dataset:
42c odst.
Amounts to be reported for derivatives
2)
Derivatives classified as “economic hedges”
BAD čl.
Breakdown of derivatives by counterparty sector
4 Závazky odst.
Movements in allowances for credit losses and impairment of equity instruments (12)
11–13
Collateral and guarantees received (13)
Rezervní fond na všeobecná bankovní rizika (je-li vykazován v rámci vlastního kapitálu)
Breakdown of loans and advances by collateral and guarantees (13.1)
Čl.
Collateral obtained by taking possession during the period [held at the reporting date] (13.2)
59 odst.
Collateral obtained by taking possession [tangible assets] accumulated (13.3)
4 4. směrnice; Příloha V část 2 odst.
Fair value hierarchy:
19
Financial instruments at fair value (14)
Konsolidační rozdíly po první konsolidaci
Derecognition and financial liabilities associated with transferred financial assets (15)
Čl.
Breakdown of selected statement of profit or loss items (16)
19 odst. 1 písm. c) 7. směrnice
Interest income and expenses by instrument and counterparty sector (16.1)
Aktiva oddíl C část III odst.
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
7, oddíl D část III odst.
Gains or losses on financial assets and liabilities held for trading by instrument (16.3)
2 4. směrnice;
Gains or losses on financial assets and liabilities held for trading by risk (16.4)
Čl.
Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
4 Závazky odst.
Gains or losses from hedge accounting (16.6)
14 BAD
Impairment on financial and non-financial assets (16.7)
Čl.
Reconciliation between accounting and CRR scope of consolidation (17)
26 odst.
Geographical breakdown (20)
2b CRR
Tangible and intangible assets:
Čl.
assets subject to operating lease (21)
21 7. směrnice
Asset management, custody and other service functions (22)
BAD čl.
Fee and commission income and expenses by activity (22.1)
4 Závazky
Assets involved in the services provided (22.2)
Čl.
Interests in unconsolidated structured entities (30)
27 Vertikální uspořádání odst.
Related parties (31)
1, 2 BAD
Related parties:
Příloha II část 2 odst.
amounts payable to and amounts receivable from (31.1)
4 a 5 ECB/2008/32
expenses and income generated by transactions with (31.2)
Čl.
Group structure (40)
27 Vertikální uspořádání odst.
Group structure:
6 BAD
“entity-by-entity” (40.1)
Příloha II CRR
“instrument-by-instrument” (40.2)
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z OBCHODOVATELNÝCH FINANČNÍCH AKTIV A ZÁVAZKŮ
Fair value (41)
Změny reálné hodnoty z titulu úvěrového rizika
financial instruments at amortised cost (41.1)
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z NEOBCHODOVATELNÝCH FINANČNÍCH AKTIV A ZÁVAZKŮ
Use of fair value option (41.2)
Čl.
Hybrid financial instruments not designated at fair value through profit or loss (41.3)
42a odst.
carrying amount by measurement method (42)
1 a 5a a čl.
Provisions (43)
42c odst.
Defined benefit plans and employee benefits (44)
1 písm. a) 4. směrnice
Components of net defined benefit plan assets and liabilities (44.1)
Čl.
Movements in defined benefit obligations (44.2)
35–37 BAD
Memo items [related to staff expenses] (44.3)
Čl.
Breakdown of selected items of statement of profit or loss (45)
27 Vertikální uspořádání odst.
Gains or losses on de-recognition of non-financial assets other than held-for-sale (45.2)
13–14 BAD
Other operating income and expenses (45.3)
Čl.
Statement of changes in equity (46)
17 4. směrnice
Non-performing exposures (18)
Čl.
Forborne exposures (19)
27 Vertikální uspořádání odst.
MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
9 BAD
PART 1
Vnitrostátní činnosti
REFERENCES
Čl.
This Annex contains additional instructions for the financial information templates (“FINREP”) in Annexes III and IV to this Regulation.
4 Aktiva odst.
This Annex complements the instructions included in the form of references in the templates in Annexes III and IV.
1 BAD
The data points identified in the templates shall be drawn up in accordance with the recognition, offsetting and valuation rules of the relevant accounting framework, as defined in Article 4(1)(77) of Regulation (EU) No 575/2013 (“CRR”).
Obchodovatelná finanční aktiva
Institutions shall only submit those parts of the templates related to:
Příloha V část 1 odst.
assets, liabilities, equity, income and expenses that are recognised by the institution;
15
off-balance sheet exposures and activities in which the institution is involved;
Neobchodovatelná nederivátová finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
transactions performed by the institution;
Čl.
valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.
42a odst.
For the purposes of Annexes III and IV as well as this Annex, the following abbreviations shall apply:
1 a 4 4. směrnice
“IAS regulation”
Úvěry a jiné pohledávky
Regulation (EC) No 1606/2002;
Čl.
“IAS” or “IFRS”
42a odst.
“International Accounting Standards”, as defined in Article 2 of the IAS regulation that has been adopted by the Commission;
1 a odst.
“ECB BSI Regulation” or “ECB/2008/32”
4 písm. b) 4. směrnice;
Regulation (EC) No 25/2009 of the European Central Bank [1];(d)
Úvěry a pohledávky
“NACE Regulation”
Čl.
Regulation (EC) No 1893/2006 of the European Parliament and of the Council [2];(e)
42a odst.
“BAD”
4 písm. a) a odst.
Council Directive 86/635/EEC [3];(f)
5 písm. a) 4. směrnice;
“4th Directive”
Neobchodovatelné dluhové nástroje v pořizovací ceně
Fourth Council Directive 78/660/EEC [4];(g)
Čl.
“National GAAP”
37 odst.
national generally accepted accounting principles developed under BAD;
1 BAD;
“SME”
Čl.
micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 [5];(i)
42a odst.
“ISIN code”
4 písm. b);
the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;
Příloha V část 1 odst.
“LEI code”
16
the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction.
Ostatní neobchodovatelná nederivátová finanční aktiva
CONVENTION
Čl.
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.
35–37 BAD;
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.
Příloha V část 1 odst.17
Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.
Příloha V část 1 odst.
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.
19
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”.
Čl.
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.
42a 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.
5 a 5a 4. směrnice;
Schematically, this convention works as in Table 1.
IAS 39 odst.
Table 1
89A písm. a)
Credit/debit convention, positive and negative signs
Čl.
Element
4 Aktiva odst.
Credit / Debit
10 BAD
Balance / Movement
Čl.
Figure reported
4 bod 115 CRR
Debit
Čl.
Balance on assets
4 Aktiva odst.
Positive (“Normal”, no sign needed)
7–8 BAD;
Increase on assets
Čl. 17 4. směrnice;
Negative balance on assets
BAD čl.
Negative (Minus “–” sign needed)
4 Aktiva
Decrease on assets
Příloha V část 2 odst. 15–17
Balance on expenses
Čl.
Increase on expenses
4 Závazky odst.
Negative balance (including reversals) on expenses
13 BAD Čl.
Decrease on expenses
4 bod 123 CRR
Credit
PŘÍLOHA V
Balance on liabilities
„PŘÍLOHA V
Increase on liabilities
VYKAZOVÁNÍ FINANČNÍCH INFORMACÍ
Negative balance on liabilities
Obsah
Decrease on liabilities
Konvence
Balance on equity
Konsolidace
Increase on equity
Účetní portfolia
Negative balance on equity
Aktiva
Decrease on equity
Závazky
Balance on income
Finanční aktiva
Negative balance (including reversals) on income
Finanční závazky
Decrease on income
Struktura podle protistrany
CONSOLIDATION
Rozvaha
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.
Aktiva (1.1)
Institutions shall account for their subsidiaries and joint ventures using the same methods as for prudential consolidation:
Závazky (1.2)
institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)of CRR;
Vlastní kapitál (1.3)
institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;
Výkaz zisku nebo ztráty (2)
institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.
Výkaz o úplném výsledku hospodaření (3)
ACCOUNTING PORTFOLIOS
Struktura finančních aktiv podle nástroje a podle odvětví protistrany (4)
“Accounting portfolios” shall mean financial instruments aggregated by valuation rules.
Struktura úvěrů a jiných pohledávek podle produktu (5)
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”.
Struktura úvěrů a jiných pohledávek nefinančním podnikům podle kódů NACE (6)
The following accounting portfolios based on IFRS shall be used for financial assets:
Finanční aktiva podléhající znehodnocení, která jsou po splatnosti nebo se znehodnocením (7)
“Financial assets held for trading”;
Struktura finančních závazků (8)
“Financial assets designated at fair value through profit or loss”;
Deriváty (10 a 11)
“Loans and Receivables”;
Klasifikace derivátů podle typu rizika
“Held-to-maturity investments”.
Vykazované hodnoty derivátů
The following accounting portfolios based on National GAAP shall be used for financial assets:
Deriváty klasifikované jako ‚ekonomické zajištění‘
“Trading financial assets”;
Struktura derivátů podle odvětví protistrany
“Non-trading non-derivative financial assets measured at fair value through profit or loss”;
Pohyby opravných položek na krytí ztrát z titulu úvěrového rizika a znehodnocení kapitálových nástrojů (12)
“Non-trading non-derivative financial assets measured at fair value to equity”;
Přijaté zajištění a záruky (13)
“Non-trading debt instruments measured at a cost-based method”;
Struktura úvěrů a jiných pohledávek podle zajištění a záruk (13.1)
“Other non-trading non-derivative financial assets”.
Zajištění získané převzetím během období (držené k datu vykazování) (13.2)
“Trading financial assets” has the same meaning as under the relevant National GAAP based on BAD.
Zajištění získané převzetím (hmotná aktiva), kumulované (13.3)
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.
Hierarchie reálné hodnoty:
Institutions shall include derivatives contracts in the balance sheet only when these contracts are recognised in accordance with the relevant accounting framework.
finanční nástroje oceněné reálnou hodnotou (14)
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.
Odúčtování a finanční závazky související s převedenými finančními aktivy (15)
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.
Struktura vybraných položek výkazu zisku nebo ztráty (16)
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”).
Úrokové výnosy a náklady podle nástroje a odvětví protistrany (16.1)
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.
Zisky nebo ztráty z odúčtování finančních aktiv a závazků neoceňovaných reálnou hodnotou vykázané do zisku nebo ztráty podle nástroje (16.2)
“Derivatives — Hedge accounting” shall include derivatives held for hedge accounting under the relevant accounting framework.
Zisky nebo ztráty z finančních aktiv a závazků k obchodování podle nástroje (16.3)
The following accounting portfolios based on IFRS shall be used for financial liabilities:
Zisky nebo ztráty z finančních aktiv a závazků k obchodování podle rizika (16.4)
“Financial liabilities held for trading”;
Zisky nebo ztráty z finančních aktiv a závazků oceňovaných reálnou hodnotou vykazovanou do zisku nebo ztráty podle nástroje (16.5)
“Financial liabilities designated at fair value through profit or loss”;
Zisky nebo ztráty ze zajišťovacího účetnictví (16.6)
“Financial liabilities measured at amortised cost”.
Znehodnocení finančních a nefinančních aktiv (16.7)
The following accounting portfolios based on National GAAP shall be used for financial liabilities:
Rekonciliace účetní konsolidace a obezřetnostní konsolidace (CRR) (17)
“Trading financial liabilities”;
Geografická struktura (20)
“Non-trading non-derivative financial liabilities measured at a cost-based method”.
Hmotná a nehmotná aktiva:
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.
aktiva v operačním leasingu (2)
Both under IFRS and National GAAP, “Derivatives — Hedge accounting” shall include derivatives held for hedge accounting under the relevant accounting framework.
Obhospodařování aktiv, úschova a správa hodnot a další servisní funkce (22)
FINANCIAL INSTRUMENTS
Výnosy z poplatků a provizí a náklady na poplatky a provize podle činnosti (22.1)
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
Aktiva držená v rámci poskytovaných služeb (22.2)
The carrying amount of financial assets shall include accrued interest.
Podíly v nekonsolidovaných strukturovaných subjektech (30)
Financial assets shall be distributed among the following classes of instruments:
Spřízněné strany (31)
“Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities”, and “Loan and advances”.
Spřízněné strany:
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
závazky a pohledávky vůči spřízněným stranám (31.1)
“Loans and advances” are debt instruments held by the institutions that are not securities;
výnosy a náklady vznikající na základě transakcí s těmito stranami (31.2)
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.
Struktura skupiny (40)
“Advances that are not loans” are further characterized in paragraph 41(g) of Part 1 of this Annex.
Struktura skupiny:
Consequently, “debt instruments” shall include “loans and advances” and “debt securities”.
‚podle jednotlivých subjektů‘ (40.1)
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
‚podle jednotlivých nástrojů‘ (40.2)
The carrying amount of financial liabilities shall include accrued interest.
Reálná hodnota (41)
Financial liabilities shall be distributed among the following classes of instruments:
finanční nástroje v naběhlé hodnotě (41.1)
“Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
Využití možnosti ocenění reálnou hodnotou (41.2)
“Deposits” are defined in the same way as in the ECB BSI Regulation.
Hybridní finanční nástroje neoceňované reálnou hodnotou vykázanou do zisku nebo ztráty (41.3)
“Debt securities issued” are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
účetní hodnota podle metody oceňování (42)
“Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Rezervy (43)
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)].
Plány definovaných požitků a zaměstnaneckých požitků (44)
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)].
Složky čistých aktiv a závazků z plánů definovaných požitků (44.1)
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for “Commitments and guarantees given”.
Pohyby závazků z definovaných požitků (44.2)
“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).
Doplňující položky (týkající se nákladů na zaměstnance) (44.3)
COUNTERPARTY BREAKDOWN
Struktura vybraných položek ve výkazu zisku nebo ztráty (45)
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Zisky nebo ztráty z odúčtování nefinančních aktiv jiných než určených k obchodování (45.2)
central banks;
Ostatní provozní výnosy a náklady (45.3)
general governments:
Výkaz změn ve vlastním kapitálu (46)
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”);
Nevýkonné expozice (18)
social security funds;
Expozice s úlevou (19)
and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements;
PŘEHLED KATEGORIÍ EXPOZIC A ODVĚTVÍ PROTISTRAN
credit institutions:
ČÁST 1
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;
ODKAZY
other financial corporations:
Tato příloha obsahuje doplňující pokyny k šablonám pro vykazování finančních informací (dále jen ‚FINREP‘), které jsou obsaženy v přílohách III a IV tohoto nařízení.
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;
Doplňuje pokyny, které jsou zde uvedeny formou odkazů na šablony obsažené v přílohách III a IV.
non-financial corporations:
Údaje uvedené v šablonách se sestaví v souladu s pravidly uznávání, kompenzování a oceňování platnými v příslušném účetním rámci, který je definován v čl. 4 odst. 1 bodu 77 nařízení (EU) č. 575/2013 (‚nařízení o kapitálových požadavcích‘).
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;
Instituce předkládají pouze ty části šablon, které se týkají:
Households:
aktiv, závazků, vlastního kapitálu, výnosů a nákladů, které tato instituce uznává;
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.
podrozvahových expozic a činností, do nichž je instituce zapojena;
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.
transakcí uskutečněných touto institucí;
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
pravidel oceňování včetně metod odhadu opravných položek z titulu úvěrového rizika, jež tato instituce uplatňuje.
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.
Pro účely příloh III a IV a rovněž i této přílohy se použijí tyto zkratky:
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.
‚nařízení o IAS‘
PART 2
nařízení (ES) č. 1606/2002;
BALANCE SHEET
‚IAS‘ nebo ‚IFRS‘
“Cash on hand” includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
‚mezinárodní účetní standardy‘ definované v článku 2 nařízení o IAS přijatého Komisí;
“Cash balances at central banks” include balances receivable on demand at central banks.
‚nařízení ECB o BSI‘ nebo ‚ECB/2008/32‘
“Other demand deposits” include balances receivable on demand with credit institutions.
nařízení Evropské centrální banky (ES) č. 25/2009 [1];d)
“Investments in subsidiaries, joint ventures and associates” include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
‚nařízení NACE‘
The carrying amount of investments accounted for using the equity method includes related goodwill.
nařízení Evropského parlamentu a Rady (EU) č. 1893/2006 [2];e)
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”.
‚BAD‘
Other assets may include gold, silver and other commodities, even when they are held with trading intent.
směrnice Rady 86/635/EHS [3];f)
“Non-current assets and disposal groups classified as held for sale” has the same meaning as under IFRS 5.
směrnice‘
Provisions for “Pensions and other post employment defined benefit obligations” include the amount of net defined benefit liabilities.
čtvrtá směrnice Rady 78/660/EHS [4];g)
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.
‚národní GAAP‘
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”.