natgillin/translations-raw huggingface dataset:
Účetní hodnota
Debt forbearance comprises all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
V zůstatkové hodnotě
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
Příloha V část 2 odst.
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
53–54
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Hierarchie reálné hodnoty: finanční nástroje v reálné hodnotě
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
Hierarchie reálné hodnoty IFRS 13.93 písm. b)
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Změna reálné hodnoty za období ITS V část druhá odst.
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
86
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
Kumulovaná změna reálné hodnoty před zdaněním ITS V část druhá odst.
The fee and commission income and expenses shall be reported by type of activity.
87
Under IFRS or compatible National GAAP, this template includes fee and commission income and expenses other than:
Úroveň 1
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
Úroveň 2
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Úroveň 3
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
IFRS 13 odst.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
76
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
IFRS 13 odst.
Institutions shall report fee and commission income and expenses according to the following criteria:
81
‘Securities.
IFRS 13 odst.
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
86
‘Securities.
IFRS 13.86, 93 písm. f)
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
AKTIVA
‘Securities.
8 písm. a) bod ii); IAS 39 odst.
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities;
9 a odst.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services;
AG14
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
IAS 39 odst.
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
9
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’;
Úvěry a jiné pohledávky
‘Loan commitments received’ and ‘Financial guarantees received’ include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
Příloha V část 1 odst.
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
24 a 27
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
IFRS 7 odst.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
8 písm. a) bod i); IAS 39 odst.
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
9
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
IFRS 7 odst.
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
8 písm. h) písm. d); IAS 39 odst.
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
9
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
IFRS 7 odst.
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
22 písm. b); IAS 39 odst.
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
9; příloha V část 1 odst.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
19
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
ZÁVAZKY
‘Payment services’ refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
IFRS 7 odst.
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
8 písm. e) bod i); IAS 39 odst.
This item shall be reported by type of product;
9
‘Amount of the assets involved in the services provided’ includes the amount of assets in relation to which the institution is acting, using the fair value.
Příjmy
Other measurement bases including nominal value may be used if the fair value is not available.
Výdaje
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Příloha V část 2 odst.
Reported amounts shall include accrued interest, if appropriate.
95
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Deriváty – obchodovatelné
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
IAS 39 odst.
RELATED PARTIES (31)
9; příloha V část 2 odst.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
96
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Příloha V část 1 odst.
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
26
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Příloha V část 1 odst.
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
27
‘Gains or losses on de-recognition of non-financial assets’ shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
Příloha V část 1 odst.
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of the following line items of the ‘Statement of profit or loss’:
51
‘Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates’;
Příloha II část 2 odst.
‘Gains or losses on de-recognition of non-financial assets other than held for sale’;
9 ECB/2013/33
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and;
Ostatní závazky
‘Profit or loss after tax from discontinued operations’.
ÚROK
GROUP STRUCTURE (40)
IAS 18 odst.
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
35 písm. b); IAS 1 odst.
All subsidiaries regardless the activity they perform shall be reported.
97
Securities classified as ‘Financial assets held for trading’, ‘Financial assets designated at fair value through profit or loss’, ‘Available-for-sale financial assets’ and Treasury shares, that is to say, own shares of reporting institution owned by it, shall be excluded from the scope of this template.
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z ODÚČTOVÁNÍ FINANČNÍCH AKTIV A ZÁVAZKŮ NEOCEŇOVANÝCH V REÁLNÉ HODNOTĚ DO ZISKU NEBO ZTRÁTY
The following information shall be reported on a ‘entity-by-entity’ basis:
IFRS 7 odst.
‘LEI code’ includes the LEI code of the investee; (b) ‘Entity code’ includes the identification code of the investee.
20 písm. a) body v)–vii); IAS 39 odst.
The entity code is a row identifier and shall be unique for each row in template 40.1.
55 písm. a)
‘Entity name’ includes the name of the investee;
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z FINANČNÍCH AKTIV A ZÁVAZKŮ K OBCHODOVÁNÍ
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’;
IFRS 7 odst.
‘Share capital’ means the total amount of capital issued by the investee as at the reference date;
20 písm. a) bod i)
‘Equity of Investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ include the amounts of these items in the last financial statements of the investee;
Úrokové nástroje a související deriváty
‘Residence of investee’ means the country of residence of the investee.
Příloha V část 2 odst.
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1;
99 písm. a)
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
Kapitálové nástroje a související deriváty
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘section’); for financial corporations, NACE codes shall be reported with a two level detail (by ‘division’);
Příloha V část 2 odst.
‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date;
99 písm. b)
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Obchodování cizími měnami a deriváty související s cizími měnami a zlatem
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate);
Příloha V část 2 odst.
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
99 písm. c)
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Nástroje úvěrového rizika a související deriváty
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Příloha V část 2 odst.
‘Acquisition cost’ means the amount paid by the investors;
99 písm. d)
‘Goodwill link to the investee’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’;
Deriváty související s komoditami
‘Fair value of the investments for which there are published price quotations’ means the price at the reference date; it shall be provided only if the instruments are quoted.
Příloha V část 2 odst.
The following information shall be reported on an ‘instrument-by-instrument’ basis:
99 písm. e)
‘Security code’ includes the ISIN code of the security.
Příloha V část 2 odst.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
99 písm. f)
‘Security code’ and ‘Holding company code’ are a composite row identifier, and together shall be unique for each row in template 40.2;
Kumulované změny reálné hodnoty z titulu úvěrového rizika
‘Holding company code’ is the identification code of the entity within the group that holds the investment;
Příloha V část 2 odst.
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
100
The amounts shall correspond to the security held by the related holding company.
ČISTÉ ZISKY NEBO (–) ZTRÁTY Z FINANČNÍCH AKTIV A ZÁVAZKŮ V REÁLNÉ HODNOTĚ VYKÁZANÉ DO ZISKU NEBO ZTRÁTY
FAIR VALUE (41)
Změny reálné hodnoty zajišťovacího nástroje (včetně přerušení)
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27 A shall be reported in this template.
IFRS 7 odst.
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
24 písm. a) bod i)
‘Hybrid contracts’ includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
Změny reálné hodnoty zajištěné položky související se zajištěným rizikem
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the ‘fair value option’ that are reported in template 41.2.
IFRS 7 odst.
‘Held for trading’ includes the carrying amount of hybrid financial instruments classified, as a whole, as ‘financial assets held for trading’ or ‘financial liabilities held for trading’; that is it includes non-separated hybrid instruments in their entirely.
24 písm. a) bod ii)
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
Zajištění peněžních toků, které neovlivňuje hospodářský výsledek
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
IFRS 7 odst.
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
24 písm. b)
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
Zajištění čistých investic do zahraničních jednotek, které neovlivňuje hospodářský výsledek
‘Other intangible assets’ include all other intangible assets than goodwill.
IFRS 7 odst.
PROVISIONS (43)
24 písm. c)
This template includes reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements.
ČISTÉ ZISKY NEBO (–) ZTRÁTY ZE ZAJIŠŤOVACÍHO ÚČETNICTVÍ
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
IFRS 7 odst.
These templates include accumulated information of all defined benefit plans of the institution.
24
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Přírůstky Příloha V část 2 odst.
‘Components of net defined benefit plan assets and liabilities’ shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
102
‘Net defined benefit assets’ includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Reverzování Příloha V část 2 odst.
The amount of this item and the amount recognized in the memo item ‘Fair value of any right to reimbursement recognized as asset’ are included in the item ‘Other assets’ of the balance sheet.
102
‘Movements in defined benefit obligations’ shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Kumulované ztráty ze znehodnocení
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
Ztráty ze znehodnocení nebo (-) jejich reverzování u finančních aktiv neoceňovaných reálnou hodnotou vykázanou do zisku nebo ztráty
The amount of ‘Closing balance [present value]’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.
Finanční aktiva vykazovaná v pořizovací ceně
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
IFRS 7 odst.
‘Pension and similar expenses’ includes the amount recognized in the period as staff expenses for any post – employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
20 písm. e); IAS 39 odst.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
67–70
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
IFRS 7 odst.
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
20 písm. e); IAS 39 odst.
Under the relevant national GAAP based on BAD, this template shall cover gains or losses on de-recognition of all non-financial assets.
63–65
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Ztráty ze znehodnocení nebo (–) jejich reverzování u investic do dceřiných, společných a přidružených podniků
‘Operating leases other than investment property’ includes, for the column ‘income’, the returns obtained, and for the column ‘expenses’ the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
Dceřiné společnosti
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
IFRS 10 dodatek A
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in ‘Other operating income.
Společné podniky
Other’ or ‘Other operating expenses.
IAS 28 odst.
Other’
3
STATEMENT OF CHANGES IN EQUITY (46)
Přidružené podniky
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Ztráty ze znehodnocení nebo (–) jejich reverzování u nefinančních aktiv
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
IAS 36 odst.
material exposures which are more than 90 days past due;
126 písm. a) a b)
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
Pozemky, budovy a zařízení
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
Investiční nemovitý majetek
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
IAS 36 odst.
Exposures with ‘collective allowances for incurred but not reported losses’ referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
10b; IAS 36 odst.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
88–99 a odst.
Materiality shall be assessed in accordance with Article 178 of CRR.
124; IFRS 3 příloha B67 písm. d) bod v)
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances which include also cash balances at central banks and other demand deposits and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Ostatní nehmotná aktiva
Off-balance sheet exposures comprise the following revocable and irrevocable items: