natgillin/translations-raw huggingface dataset:
Úroveň 1 IFRS 13 odst.
“Other off-balance sheet items” in Annex I to CRR.
76
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures:
Úroveň 2 IFRS 13 odst.
“Credit derivatives” that do not meet the definition of financial guarantees are “derivatives” under IFRS 9;
Úroveň 3 IFRS 13 odst.
Consequently, they are classified as “trade receivables” on the balance sheet;
86
“Endorsements on bills” that do not meet the criteria for de-recognition under IFRS 9;
Účetní neshoda
“Transactions with recourse” that do not meet the criteria for de-recognition under IFRS 9;
Řízeno na základě reálné hodnoty
“Assets purchased under outright forward purchase agreements” are “derivatives” under IFRS 9;
Řízeno u úvěrového rizika
“Asset sale and repurchase agreements as defined in paragraphs (3) and (5) of Article 12 of Directive 86/635/EEC”.
IFRS 9 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 on a date to be specified.
B4.1.29
Therefore, these contracts meet the definition of derivatives under IFRS 9-Appendix A.
IFRS 9 odst.
The item “of which: non-performing” shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with paragraphs 213-239 of this Part.
B4.1.33
For financial guarantees, loan commitments and other commitments given, the “Nominal amount” shall be 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 9 odst.
In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity could have to pay if the guarantee is called on.
4.3.6; IFRS 9 odst.
For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend.
4.3.7; příloha V část 2 odst.
Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
300
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution.
IFRS 9 odst.
For other commitments received the nominal amount shall be the total amount committed by the other party in the transaction.
6.7; IFRS 7 odst.
For financial guarantees received, the “maximum amount of the guarantee that can be considered” shall be the maximum amount the counterparty could have to pay if the guarantee is called on.
8 písm. a) e); příloha V část 2 odst.
Where 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.
301
DERIVATIVES AND HEDGE ACCOUNTING (10 AND 11)
Odkazy Příloha V část 2 odst.
For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.
302
The carrying amount and the notional amount of the derivatives held for trading, including economic hedges, as well as the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market and type of product in templates 10 and 11.
IAS 16 odst.
Institutions shall report the derivatives held for hedge accounting also broken down by type of hedge.
6; IAS 16 odst.
Information on non-derivative hedging instruments shall be reported separately, and broken down by types of hedges.
29; IAS 1 odst.
Under the relevant national GAAP based on BAD, all derivatives shall be reported in these templates irrespective of whether they are recognised on the balance sheet or not under the relevant national GAAP.
54 písm. a)
The breakdown of the carrying amount, fair value and notional amount of trading and hedging derivatives by accounting portfolios and types of hedges shall be implemented taking into consideration the accounting portfolios and types of hedges that are applicable in IFRS or national GAAP under BAD, whichever framework applies to the reporting entity.
IAS 16 odst.
Trading derivatives and hedging derivatives which, in accordance with national GAAP based on BAD, are measured at cost or LOCOM shall be separately identified.
31, 73 písm. a) a d)
Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to recognise a qualifying hedge relationship, including where this qualifying hedge relationship is in relation to a net position.
IAS 16 odst.
Where an institution has elected to keep applying IAS 39 for hedge accounting [IFRS 9.7.2.21], the references and names for the types of hedges and accounting portfolios shall be read as the relevant references and names in IAS 39.9: “Financial assets measured at fair value through other comprehensive income” shall refer to “Available for sale assets”, and “Assets at amortised cost shall gather “Held to maturity” as well as ‘Loans and receivables”.
30, odst.
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
73 písm. a) a d)
The amount of the host contract is not included in these templates.
IAS 40 odst.
However, where the hybrid instrument is measured at fair value through profit or loss, the contract shall be reported as a whole and the embedded derivatives are not reported in templates 10 and 11.
5, 30; IAS 1 odst.
Commitments considered as derivatives [IFRS 9.2.3(b)] and credit derivatives that do not meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported in template 10 and template 11 following the same breakdowns as the other derivative instruments, but not be reported in template 9.
54 písm. b)
The carrying amount of non-derivative financial assets or non-derivative financial liabilities that are recognised as hedging instrument in application of IFRS or the relevant national GAAP under BAD shall be reported separately in template 11.3.
IAS 40 odst.
All derivatives shall be classified into one of the following risk categories:
33–55, 76
interest rate: Interest rate derivatives shall be 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.
IAS 40 odst.
This category shall be restricted to those deals where all the legs are exposed to only one currency's interest rate.
56, odst.
Thus it shall exclude 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.
79 písm. c)
The only exception is where cross-currency swaps are used as part of a portfolio hedge of interest rate risk, where they shall be reported in the dedicated rows for these types of hedges.
IAS 38 odst.
Interest rate contracts shall 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;
8, 118, 122; příloha V část 2 odst.
equity: Equity derivatives shall be 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;
303
foreign exchange and gold: These derivatives shall include contracts involving the exchange of currencies in the forward market and the exposure to gold.
IAS 38 odst.
They therefore shall cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
75–87, odst.
Foreign exchange derivatives shall include all deals involving exposure to more than one currency, whether in exchange rates or in interest rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
124 písm. a) bod ii)
Gold contracts shall include all deals involving exposure to that commodity;
IAS 38 odst.
credit: Credit derivatives shall be contracts in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit and that do not meet the definition of financial guarantees [IFRS 9].
74
The contracts shall specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
Ostatní poskytnuté přísliby a záruky oceněné podle IAS 37 a poskytnuté záruky oceněné podle IFRS 4
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
IAS 37 odst.
Credit derivatives that meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported only in template 9;
70–83
commodity: These derivatives shall be contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products
IAS 37; IFRS 4; Příloha V část 2 odst.
other: These derivatives shall be any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
304-305
Where a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Počáteční zůstatek [účetní hodnota na začátku období]
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
IAS 37 odst.
commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category;
84 písm. a)
equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Přírůstky, včetně zvýšení stávajících rezerv
Equity deals with exposure to foreign exchange or interest rates shall be included in this category;
IAS 37 odst.
foreign exchange and gold: This category shall include all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
84 písm. b)
Under IFRS, the “carrying amount” for all derivatives (hedging or trading) shall be the fair value.
(–) Použité částky
Derivatives with a positive fair value (above zero) shall be “financial assets” and derivatives with a negative fair value (below zero) shall be “financial liabilities”.
IAS 37 odst.
The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”).
84 písm. c)
At the date of initial recognition, a derivative shall be classified as “financial asset” or “financial liability” according to its initial fair value.
(–) Nevyužité částky reverzované během období
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”).
IAS 37 odst.
The carrying amount of hedging derivatives shall be their entire fair value, including where applicable the components of this fair value that are not designated as hedging instruments.
84 písm. d)
In addition to carrying amounts as defined in paragraph 27 of Part 1 of this Annex fair values shall be reported by reporting institutions under national GAAP based on BAD for all derivative instruments, whether required to be booked on-balance sheet or off-balance sheet by the national GAAP based on BAD.
Zvýšení diskontované částky [v průběhu času] a vliv změn diskontní sazby
The “Notional amount” shall be the gross nominal of all deals concluded and not yet settled at the reference date, regardless of whether these deals lead to derivative exposures being booked on-balance sheet.
IAS 37 odst.
In particular, the following shall be taken into account to determine the notional amount:
84 písm. e)
for contracts with variable nominal or notional principal amounts, the basis for reporting shall be the nominal or notional principal amounts at the reference date;
Ostatní pohyby
the notional amount value to be reported for a derivative contract with a multiplier component shall be the contract effective notional amount or par value;
Konečný zůstatek [účetní hodnota na konci období]
swaps: The notional amount of a swap shall be the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
Plány definovaných požitků a zaměstnanecké požitky
equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract shall be the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
Částka
The notional amount to be reported for commodity contracts with multiple exchanges of principal shall be the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
Příloha V část 2 odst.
credit derivatives: The contract amount to be reported for credit derivatives shall be the nominal value of the relevant reference credit;
306-307
digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
Reálná hodnota aktiv v plánu definovaných požitků
The notional amount for digital options shall be defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
IAS 19 odst.
The column “Notional amount” of derivatives shall include, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, irrespective of whether the derivatives are considered assets or liabilities on the face of the balance sheet or are not booked on-balance sheet.
140 písm. a) bod i) a odst.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
142
Netting among the notional amounts shall not be allowed.
Z toho: Finanční nástroje vydané institucí
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”.
IAS 19 odst.
The item “of which sold” shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
143
The allocation of a transaction as “OTC” or “Organized market” shall be based on the nature of the market where the transaction takes place and not on whether there is a mandatory clearing obligation for that transaction.
IAS 19 odst.
An “Organised market” is a regulated market in the meaning of Article 4(92) of CRR.
142 písm. b)
Therefore, where a reporting entity enters into a derivative contract in an OTC market where central clearing is compulsory, it shall classify that derivative as “OTC” and not as “Organised market”.
Dluhové nástroje
Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging instruments in accordance with IFRS 9, with IAS 39 where IAS 39 is applied for hedge accounting purposes or with the accounting framework under national GAAP based on BAD shall be reported in template 10 as “economic hedges”.
IAS 19 odst.
This shall apply also to all of the following cases:
142 písm. c)
derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;
Nemovitosti
credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;
IAS 19 odst.
derivatives that are classified as “held for trading” in accordance with IFRS 9 Appendix A or trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in Article 4(1)(86) of CRR.
142 písm. d)
“Economic hedges” shall not include derivatives for proprietary trading.
Ostatní aktiva v plánu definovaných požitků
Derivatives that meet the definition of “economic hedges” shall be reported separately for each type of risk in template 10.
Současná hodnota závazků z definovaných požitků
Credit derivatives used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7 shall be reported in a dedicated row in template 10 within credit risk.
IAS 19 odst.
Other economic hedges of credit risk for which the reporting entity does not apply IFRS 9.6.7 shall be reported separately.
140 písm. a) bod ii)
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Účinek zastropování aktiv
“credit institutions”;
IAS 19 odst.
“other financial corporations”;
140 písm. a) bod iii)
“rest” comprising all other counterparties.
Čistá aktiva definovaných požitků (účetní hodnota)
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
IAS 19 odst.
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.
63; příloha V část 2 odst.
Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.
308
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
Rezervy na závazky z penzijních a jiných definovaných požitků po skončení pracovního poměru (účetní hodnota)
No “notional amount” shall be reported for non-derivative hedging instruments.
IAS 19 odst.
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
63, IAS 1 odst.
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
78 písm. d); Příloha V část 2 odst.
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A.
9
Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
Doplňková položka: reálná hodnota práva na náhradu vykázaného jako aktivum
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
IAS 19 odst.
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
140 písm. b)
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
Pohyby závazků z plánů definovaných požitků
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
Závazky z definovaných požitků
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
Příloha V část 2 odst.
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
306, 309
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
Počáteční zůstatek [současná hodnota]
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
Náklady na službu v běžném období
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
IAS 19 odst.
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
141 písm. a)
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
Úrokové náklady
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
IAS 19 odst.
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.