natgillin/translations-raw huggingface dataset:
Z toho: jiné finanční podniky
“Non-trading non-derivative financial assets measured at fair value through profit or loss”;
Z toho: nefinanční podniky
‘Non-trading non-derivative financial assets measured at fair value to equity;
Z toho: úvěry zajištěné obchodními nemovitostmi
“Non-trading non-derivative financial assets measured at a cost-based method”; and
Z toho: úvěry zajištěné obytnými nemovitostmi
“Other non-trading non-derivative financial assets”.
Rezervy na poskytnuté přísliby a záruky
“Trading financial assets” includes all financial assets classified as trading under the relevant national GAAP based on BAD.
Příloha V část 2 odst.
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets.
118, 271
This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Příloha V část 2 odst.
Under national GAAP based on BAD, for financial assets, “cost-based methods” shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.
240-258
Under national GAAP based on BAD, “Non-trading non-derivative financial assets measured at a cost-based method” includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (“LOCOM”) under a non-continuous basis (moderate LOCOM) regardless of their actual measurement as of the reporting reference date.
Příloha V část 2 odst.
Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances.
276
The applicable accounting framework provides for these circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.
Příloha V část 1 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.
27, část 2 odst.
This accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (“strict LOCOM”).
271
Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
IFRS 9 dodatek A, příloha V část 1 odst.
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in “Investments in subsidiaries, joint ventures and associates”, except where they are classified as held for sale in accordance with IFRS 5.
44 písm. e), část 2 odst.
“Derivatives - Hedge accounting” shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS.
272
Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
IFRS 9 odst.
The following accounting portfolios based on IFRS shall be used for financial liabilities:
BA7 písm. b); příloha V část 1 odst.
“Financial liabilities held for trading”;
44 písm. d)
“Financial liabilities designated at fair value through profit or loss”;
Nefinanční podniky Příloha V část 2 odst.
“Financial liabilities measured at amortised cost”.
271, 277
The following accounting portfolios based on national GAAP shall be used for financial liabilities:
Příloha V část 1 odst.
“Trading financial liabilities”;
34, část 2 odst.
“Non-trading non-derivative financial liabilities measured at a cost-based method”.
275
“Trading financial liabilities” includes all financial liabilities classified as trading under the relevant national GAAP based on BAD.
Doprava a skladování
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a negative balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 26 of this Part shall be reported as trading financial liabilities.
Příloha V část 2 odst.
“Derivatives - Hedge accounting” shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS.
278-279
Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Pozemky, budovy a zařízení
FINANCIAL INSTRUMENTS
Model přecenění
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet.
IAS 17 odst.
The carrying amount of financial instruments shall include accrued interest.
49; IAS 16 odst.
Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
31, 73 písm. a) a d)
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Model pořizovací ceny
Where applicable under national GAAP based on BAD, “Haircuts for trading positions valued at fair value” shall be reported.
IAS 17 odst.
The haircuts decrease the value of trading assets and increase the value of trading liabilities.
49; IAS 16 odst.
Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities” and “Loans and advances”.
30, odst.
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
73 písm. a) a d)
“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.
IAS 40 odst.
“Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.
IN5; IAS 1 odst.
In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.
54 písm. b)
Gross carrying amount of debt instruments shall have the following meaning:
Model oceňování reálnou hodnotou
under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing.
IAS 17 odst.
For performing debt instruments, the gross carrying amount shall be the fair value.
49; IAS 40 odst.
For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex.
33–55, 76
For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;
IAS 17 odst.
under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;
49; IAS 40 odst.
under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk.
56, odst.
The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;
79 písm. c)
under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements.
IAS 38 odst.
Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss.
IAS 17 odst.
under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period.
49; IAS 38 odst.
Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;
75–87, odst.
under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;
124 písm. a) bod ii)
for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value.
IAS 17 odst.
Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.
49; IAS 38 odst.
Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
74
For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.
Příloha V část 2 odst.
“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
280
“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
IFRS 7 odst.
Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)].
20 písm. c)
Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].
Příloha V část 2 odst.
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.
281-283
“Other financial liabilities” shall 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 where payables for transactions are recognised before the payment date.
Cenné papíry
COUNTERPARTY BREAKDOWN
Emise
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Příloha V část 2 odst.
central banks;
284 písm. a)
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 “credit institutions”, “other financial corporations” or “non-financial corporations” depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;
Převodní příkazy
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 (MDBs);
Příloha V část 2 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, financial auxiliaries and captive financial institutions and money lenders;
284 písm. b)
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;
Příloha V část 2 odst.
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.
284 písm. c)
Non-profit institutions which serve households (“NPISH”) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Clearing a vypořádání
The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty.
Příloha V část 2 odst.
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.
284 písm. d)
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes shall be driven by the characteristics of the more relevant or determinant obligor.
Obhospodařování aktiv
The immediate counterparties in the following transactions shall be:
Příloha V část 2 odst.
for loans and advances, the immediate borrower.
284 písm. e); odst.
For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables;
285 písm. a)
for debt securities and equity instruments, the issuer of the securities;
Úschova a správa hodnot (podle typu zákazníka)
for deposits, the depositor;
Příloha V část 2 odst.
for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
284 písm. e); odst.
for derivatives, the direct counterparty of the derivative contract.
285 písm. b)
For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty.
Kolektivní investování
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;
Ústřední administrativní služby pro subjekty kolektivního investování
for financial guarantees given, the counterparty shall be the direct counterparty of the guaranteed debt instrument;
Příloha V část 2 odst.
for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
284 písm. e); odst.
for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
285 písm. c)
PART 2
Svěřenecké transakce
TEMPLATE RELATED INSTRUCTIONS
Příloha V část 2 odst.
BALANCE SHEET
284 písm. e); odst.
“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
285 písm. d)
“Cash balances at central banks” shall include balances receivable on demand at central banks.
Platební služby
“Other demand deposits” shall include balances receivable on demand with credit institutions.
Příloha V část 2 odst.
“Investments in subsidiaries, joint ventures and associates” shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespectively of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments.
284 písm. e), odst.
The carrying amount of investments accounted for using the equity method shall include related goodwill.
285 písm. 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”.
Distribuované, ale neobhospodařované prostředky klientů (podle typu produktu)
Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Příloha V část 2 odst.
Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.
285 písm. f)
“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Pojistné produkty
Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position.
Strukturované financování
Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.
Příloha V část 2 odst.
Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.
284 písm. f)
Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
Činnosti v oblasti správy úvěrů
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”.
Příloha V část 2 odst.
Under IFRS, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
284 písm. g)
Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as “other financial liabilities” in accordance with paragraph 40 of Part 1 of this Annex.
IFRS 9 odst.
Under national GAAP based on BAD, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees.
4.2.1 písm. c) bod ii); příloha V část 2 odst.
“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
284 písm. h)
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Příloha V část 2 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”.
284 písm. j)
“Liabilities included in disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Příloha V část 2 odst.
Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD.
113–115
Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.
(Clearing a vypořádání)
Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.
(Úschova a správa hodnot)
Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Příloha V část 2 odst.
If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1.
285 písm. b)
Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
(Činnosti v oblasti správy úvěrů)
“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
(Přijaté úvěrové přísliby)
“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
Příloha V část 2 odst.
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
(Přijaté finanční záruky)
“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.