natgillin/translations-raw huggingface dataset:
46 písm. a)
‘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.
Investice držené do splatnosti
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.
IFRS 7 odst.
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.
20 písm. b); IAS 39 odst.
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’.
9 a 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.
46 písm. b)
Under National GAAP based on BAD ‘Impairment or reversal of impairment on financial assets not measured at fair value through profit and loss’ shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the issuer.
Deriváty – zajišťovací účetnictví, úrokové riziko
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.
IAS 39 odst.
STATEMENT OF COMPREHENSIVE INCOME (3)
9; 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.
23
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Ostatní aktiva
Financial assets shall be broken down by instrument and – where required – by counterparty.
Příloha V část 2 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.
25
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.
Úrokové výnosy ze závazků
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.
(Úrokové náklady)
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.
IAS 1 odst.
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.
97; příloha V část 2 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’.
21
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.
(Finanční závazky k obchodování)
‘Specific allowances for financial assets, individually estimated’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
(Finanční závazky v reálné hodnotě vykázané do zisku nebo ztráty)
‘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).
(Finanční závazky oceněné zůstatkovou hodnotou)
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.
IFRS 7 odst.
‘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.
20 písm. b); IAS 39 odst.
For ‘allowances for incurred but not reported losses’, IAS 39.59(f), AG87 and AG90 may be followed.
47
‘General allowances for credit risk’ shall include both general allowances for credit risk and general allowances for banking risk.
(Deriváty – zajišťovací účetnictví, úrokové riziko)
From the general allowances for banking risk only the part that affects the carrying amount of loans shall be reported [BAD Article 37.2].
(Ostatní závazky)
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
Příloha V část 2 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.
26
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
(Úrokové náklady za aktiva)
The ‘carrying amount’ of loans and advances shall be reported by type of product net of allowances due to impairment.
IFRIC 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.
11
It also includes ‘overdrafts’ that are debit balances on current account balances;
Výnosy z dividend
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
IAS 18 odst.
‘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.
35 písm. b) bod v); příloha V část 2 odst.
This item includes all factoring transactions (both with and without recourse);
28
‘Finance leases’ include the carrying amount of finance lease receivables.
IFRS 7 odst.
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17;
20 písm. a) bod i) a odst.
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agreements or borrowed under securities lending agreements;
B5 písm. e); IAS 39 odst.
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items;
9
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
IFRS 7 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);
20 písm. a) bod ii); IAS 39 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’);
9 a odst.
‘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’.
55 písm. b)
This collateral includes pledges of securities, cash, and other collateral;
Výnosy z poplatků a provizí
‘Credit for consumption’ includes loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
IFRS 7 odst.
‘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];
20 písm. c)
‘Project finance loans’ include loans that are recovered solely from the income of the projects financed by them.
(Náklady na poplatky a provize)
BREAKDOWN OF LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
Čisté zisky nebo (–) ztráty z odúčtování finančních aktiv a závazků neoceňovaných v reálné hodnotě do zisku nebo ztráty
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.
IFRS 7 odst.
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 of Part 1.
20 písm. a) body ii-v); příloha V část 2 odst.
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’).
97
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’.
IFRS 7 odst.
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’.
20 písm. a) bod iv); IAS 39 odst.
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
9 a 56
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
IFRS 7 odst.
‘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.
20 písm. a) bod iii); IAS 39 odst.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
9 a 56
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
IFRS 7 odst.
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
20 písm. a) bod v); IAS 39 odst.
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’.
56
Assets qualify as past due when counterparties have failed to make a payment when contractually due.
Ostatní
The whole amounts of such assets shall be reported and broken down according to the number of days of the oldest past due instalment.
Čisté zisky nebo (–) ztráty z finančních aktiv a závazků k obchodování
The past due analysis shall not include any impaired assets.
IFRS 7 odst.
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
20 písm. a) bod i); IAS 39 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.
55 písm. a)
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.
Čisté zisky nebo (–) ztráty z finančních aktiv a závazků v reálné hodnotě vykázané do zisku nebo ztráty
‘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.
Čisté zisky nebo (–) ztráty ze zajišťovacího účetnictví
BREAKDOWN OF FINANCIAL LIABILITIES (8)
IFRS 7 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.
24; Příloha V část 2 odst.
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.
30
‘Debt securities issued’ shall be disaggregated into the following type of products:
Čisté kurzové rozdíly (zisk nebo (–) ztráta)
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account;
IAS 21 odst.
‘Asset backed securities’ according to Article 4(1)(61) of CRR;
28 a odst.
‘Covered Bonds’ according to Article 129(1) of CRR;
52 písm. a)
‘Hybrid contracts’ comprise contracts with embedded derivatives;
Čisté zisky nebo (–) ztráty z odúčtování nefinančních aktiv
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non-convertible instruments.
34
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’.
Ostatní provozní výnosy
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
Příloha V část 2 odst.
‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
141–143
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
(Ostatní provozní náklady)
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of CRR.
CELKOVÉ ČISTÉ PROVOZNÍ VÝNOSY
Off-balance sheet exposures shall be broken down in loan commitments given, financial guarantees given, and other commitments given.
(Administrativní výdaje)
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
(Náklady na zaměstnance)
‘Loan commitments’ are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
IAS 19 odst.
The following items of Annex I of CRR shall be classified as ‘Loan commitments’:
7; IAS 1 odst.
‘Forward deposits’.
102 a IG6
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
(Ostatní administrativní výdaje)
‘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.
(Odpisy hmotných aktiv)
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
IAS 1 odst.
The following items of Annex I of CRR shall be classified as ‘financial guarantees’:
102 a 104
‘Guarantees having the character of credit substitute’;
(Pozemky, budovy a zařízení)
‘Credit derivatives’ that meet the definition of financial guarantee;
104; IAS 16 odst.
‘Other commitments’ includes the following items of Annex I of CRR:
73 písm. e) bod vii)
‘Unpaid portion of partly-paid shares and securities’;
(Investiční nemovitý majetek)
‘Documentary credits issued or confirmed’;
IAS 1 odst.
Trade finance Off-balance sheet items;
104; IAS 40 odst.
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’;
79 písm. d) bod iv)
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’;
(Ostatní nehmotná aktiva)
‘Shipping guarantees, customs and tax bonds’;
IAS 1 odst.
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs);
104; IAS 38 odst.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified;
118 písm. e) bod vi)
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’;
(Rezervy nebo (–) zrušení rezerv)
‘Undrawn credit facilities for tender and performance guarantees’;
IAS 37 odst.
‘Other off-balance sheet items’ in Annex I of CRR.
59 a 84; IAS 1 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:
98 písm. b), f) a g)
‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IAS 39;
(Poskytnuté přísliby a záruky)
‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods.
(Další rezervy)
Consequently, they are classified as ‘trade receivables’ on the balance sheet;
(Ztráty ze znehodnocení nebo (–) jejich reverzování u finančních aktiv neoceňovaných reálnou hodnotou vykázanou do zisku nebo ztráty)
‘Endorsements on bills’ that do not meet the criteria for de-recognition under IAS 39;
IFRS 7 odst.
‘Transactions with recourse’ that do not meet the criteria for de-recognition under IAS 39;
20 písm. e)
‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IAS 39;
(Finanční aktiva vykazovaná v pořizovací ceně)
‘Asset sale and repurchase agreements as defined in Article 12(3) and (5) of Directive 86/635/EEC’.
IFRS 7 odst.
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).
20 písm. e); IAS 39 odst.
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
66
‘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.
(Realizovatelná finanční aktiva)
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.
IFRS 7 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.
20 písm. e); IAS 39 odst.
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
67
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
(Úvěry a pohledávky)
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.
IFRS 7 odst.
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
20 písm. e); IAS 39 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.
63
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.
(Investice držené do splatnosti)
DERIVATIVES (10 AND 11)
(Ztráty ze znehodnocení nebo (–) jejich reverzování u investic do dceřiných, společných a přidružených podniků)
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.
IAS 28 odst.
Under the relevant National GAAP based on BAD, all trading and hedging derivatives shall be reported in these templates irrespective of the portfolio or whether they are recognised on the balance sheet or not under the relevant National GAAP.
40–43
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
(Ztráty ze znehodnocení nebo (–) jejich reverzování u nefinančních aktiv)
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.
IAS 36 odst.
The amount of the host contract is not included in these templates.
126 písm. a) a b)
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).
(Pozemky, budovy a zařízení)
All derivatives shall be classified into the following risk categories:
IAS 16 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.
73 písm. e) body v–vi)
This category is restricted to those deals where all the legs are exposed to only one currency’s interest rate.
(Investiční nemovitý majetek)
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.
IAS 40 odst.
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.
79 písm. d) bod v)
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.
IFRS 3 dodatek B67 písm. d) bod v); IAS 36 odst.
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
124
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.
IAS 38 odst.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
118 písm. e) bod iv) a v)
Gold contracts include all deals involving exposure to that commodity.
(Ostatní)
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.