natgillin/translations-raw huggingface dataset:
nevýkonné expozice
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p.
Ne po splatnosti nebo po splatnosti <= 30 dnů
19).
Po splatnosti > 30 dnů <= 60 dnů
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p.
Po splatnosti > 60 dnů <= 90 dnů
36).
Zřejmě nebudou uhrazeny, ale nejsou po splatnosti, nebo jsou po splatnosti <= 90 dnů
Non performing exposures with forbearance measures refer to exposures listed in paragraph 180.
Po splatnosti > 90 dnů <= 180 dnů
ANNEX VI
Po splatnosti > 180 dnů<= 1 rok
‘ANNEX VII
Po splatnosti > 1 rok
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
z toho: znehodnocené
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
Přijatý kolaterál u nevýkonných expozic
This Annex complements the instructions in format of references included in the tables in Annex VI.
Finanční záruky přijaté k nevýkonným expozicím
All the general instructions included in Part I of Annex II of this regulation shall also apply.
Příloha V část 2 odst.
Reporting scope
45, 109, 145–162
Data specified in Article 101(1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
Příloha V část 2 odst.
The template covers all national markets an institution/group of institution is exposed to (see Article 101(1) CRR).
145–162
According to Article 101(2) sentence 3 the data shall be reported for each property market within the Union separately.
Příloha V část 2 odst.
Definitions
158
Definition of loss: ‘Loss’ means ‘economic loss’ as defined in Article 5(2) CRR, including losses stemming from leased property.
Příloha V část 2 odst.
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc.) shall not be recognised when calculating losses stemming from immovable property.
159
Losses of one position shall not be netted with the profit of a successful recovery of another position.
Čl.
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
178 CRR; Příloha V část 2 odst.
All components need to be discounted to the reporting reference date.
61
Exposure value: The exposure value follows the rules stipulated in Part Three, Title II of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
IAS 39 odst.
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
58–70
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
Příloha V část 2 odst.
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
46
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
Příloha V část 2 odst.
one total template
161
one template for each national market in the Union where the institution is exposed to, and
Příloha V část 2 odst.
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
159 a 161
Reporting of exposures and losses
Příloha V část 2 odst.
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
162
This also means that in case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four CRR), the exposures and losses concerned must not reported.
z toho: malé a střední podniky
Losses: The institution which has the exposure by the end of the reporting period shall report the losses.
článek 1 a čl.
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
2 písm. a) SME
Also estimated losses should be reported.
z toho: úvěry zajištěné obchodními nemovitostmi
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
z toho: úvěry zajištěné obytnými nemovitostmi
Reference date: The exposure value from the date of default should be used for reporting of losses.
z toho: spotřebitelské úvěry
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period and irrespective of whether the work out is completed during the period or not.
DLUHOVÉ NÁSTROJE V NABĚHLÉ HODNOTĚ
Loss data reported as of 30 June shall refer to the period 1 January until 30 June and loss data reported as of 31 December shall refer to the whole calendar year.
Příloha V část I odst.
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
13 písm. d) a e)
For all defaults observed within the reporting period, there are three scenarios: (i.) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii.) realization of all collateral is completed (completed workout, actual loss known); or (iii.) incomplete workout (loss estimates to be used).
DLUHOVÉ NÁSTROJE V REÁLNÉ HODNOTĚ JINÉ NEŽ K OBCHODOVÁNÍ
Loss reporting shall include only losses stemming from scenario (ii.) realisation of collateral (observed losses) and scenario (iii.) incomplete workout (estimates of losses).
Příloha V část I odst.
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
13 písm. b) a c)
I.e. proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
DLUHOVÉ NÁSTROJE JINÉ NEŽ K OBCHODOVÁNÍ
Role of the valuation of the property: The latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
Příloha V část I odst.
After default, the property might be re-valued.
13 písm. b), c), d) a e)
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
IAS 39 odst.
However the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
2 písm. h), odst.
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss shall be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation a possible workout from collateral) in cells 010 and 030.
4 písm. a) a c), BC 15; příloha I CRR; příloha V část druhá odst.
Treatment of loan sales during the reporting period: The institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure was identified.
56–57
Sum of losses stemming from lending up to the reference percentages
IAS 39 odst.
Article 101(1) points a) and point (d) of CRR respectively,
9 AG 4, BC 21; IFRS 4 A; příloha I CRR; příloha V část 2 odst.
Market value and mortgage lending value according to Article 4(74) and (76) of CRR
56, 58
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.
Příloha V část 2 odst.
Of which: immovable property valued with mortgage lending value
55
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.
Informace o expozicích s úlevou
Sum of overall losses
Hrubá účetní hodnota expozic s opatřeními týkajícími se úlevy
Article 101(1) point (b) and point (e) CRR respectively
Výkonné expozice s opatřeními týkajícími se úlevy
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.
Nevýkonné expozice s opatřeními týkajícími se úlevy
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
u výkonných expozic s opatřeními týkajícími se úlevy
Sum of the exposures
u nevýkonných expozic s opatřeními týkajícími se úlevy
Article 101(1) point (c) and point (f) CRR respectively
Nástroje s úpravami podmínek
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
Refinancování
Residential property
z toho: výkonné expozice s úlevou ve zkušební době
Commercial immovable property’
z toho: v selhání
ANNEX VII
z toho: znehodnocené
‘ANNEX IX
z toho: úleva týkající se nevýkonných expozic
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
Přijatý kolaterál u expozic s úlevou
Structure and conventions
Přijaté finanční záruky u expozic s úlevou
Scope and level of the LE reporting
Příloha V část 2 odst.
Structure of the LE template
164 písm. a), odst.
Definitions for the purposes of the LE reporting
177, 178 a 182
C 26.00 — LE Limits template
Příloha V část 2 odst.
Instructions concerning specific rows
164 písm. b), odst.
C 27.00 — Identification of the counterparty (LE1)
177, 178, 181 a 182
Instructions concerning specific columns
Příloha V část 2 odst.
C 28.00 — Exposures in the non-trading and trading book (LE2)
176 písm. b), odst.
C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)
177 a 180
C 30.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities (LE 4)
Příloha V část 2 odst.
C 31.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (LE5)
164 písm. a), odst.
The reporting framework on large exposures (‘LE’) shall consist of six templates which include the following information:
179–180, 182
large exposures limits;
Příloha V část 2 odst.
identification of the counterparty (template LE1);
164 písm. b), 179-182
exposures in the non-trading and trading book (template LE2);
Příloha V část 2 odst.
detail of the exposures to individual clients within groups of connected clients (template LE3);
172 písm. a), odst.
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);
157
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5).
Příloha V část 2 odst.
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
46, 183
The instructions and the validation rules follow the labelling convention set in the following paragraphs, when referring to the columns, rows and cells of the templates.
Příloha V část 2 odst.
The following convention is generally used in the instructions and validation rules: Template;Row;Column.
145–183
An asterisk sign shall be used to express that the validation is done for all the rows reported.
Příloha V část 2 odst.
In the case of validations within a template, in which only data points of that template are used, notations do not refer to a template: Row;Column.
164 písm. b), 179–183
ABS(Value): the absolute value without sign.
Tuzemské činnosti
Any amount that increases the exposures shall be reported as a positive figure.
Zahraniční činnosti
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
Příloha V část 2 odst.
Where there is a negative sign (-) preceding the label of an item, no positive figure shall be reported for that item.
107
In this Annex, instructions relating to the reporting of Large Exposures shall also apply to the reporting of significant exposures required by Articles 9 and 11, in accordance with the scope defined in those Articles.
IAS 1 odst.
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of Regulation (EU) No 575/2013 (‘CRR’) on a solo basis, institutions shall use the templates LE1, LE2 and LE3.
54 písm. j); IFRS 5 odst.
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
38
Every large exposure defined in accordance with Article 392 of CRR shall be reported, including the large exposures that shall not be considered for the compliance with the large exposure limit laid down in Article 395 of CRR.
IAS 32 odst.
In order to report information on the 20 largest exposures to clients or groups of connected clients according to the last sentence of Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State which are subject to Part Three, Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3.
IE 33; IFRIC 2; Příloha V část 2 odst.
The exposure value resulting from subtracting the amount in column 320 (‘Amounts exempted’) of template LE2 from the amount in column 210 (‘Total’) of that same template is the amount that shall be used for determining these 20 largest exposures.
9
In order to report information on the ten largest exposures to institutions as well as on the ten largest exposures to unregulated financial sector entities according to points (a) to (d) of Article 394(2) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
IAS 1 odst.
For the reporting of the maturity structure of these exposures according to Article 394(2)(e) of CRR, the parent institutions in a Member State shall use templates LE4 and LE5.
54 písm. p); IFRS 5 odst.
The exposure value calculated in column 210 (‘Total’) of template LE2 is the amount that shall be used for determining these 20 largest exposures.
38
The data on the large exposures and the relevant largest exposures to groups of connected clients and individual clients not belonging to a group of connected clients shall be reported in the template LE2 (in which a group of connected clients shall be reported as one single exposure.
Geografická struktura položek výkazu zisku nebo ztráty podle místa činnosti
Institutions shall report in the LE3 template data regarding the exposures to individual clients belonging to the groups of connected clients, which are reported in the LE2 template.
IFRS 7 odst.
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
20 písm. a) bod ii–v)
The columns of the template LE1 shall present the information related to the identification of individual clients or groups of connected clients to which an institution has an exposure.
IFRS 7 odst.
The columns of the templates LE2 and LE3 shall present the following blocks of information:
20 písm. a) bod i); IAS 39 odst.
the exposure value before application of exemptions and before taking into account the effect of the credit risk mitigation, including the direct, indirect exposure and additional exposures arising from transactions where there is an exposure to underlying assets;
55 písm. a)
the effect of the exemptions and of the credit risk mitigation techniques;
IAS 21 odst.
the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
28, 52 písm. a)
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the ten largest exposures to institutions as well as the ten largest exposures to unregulated financial sector entities shall be allocated.
IAS 1 odst.
Definitions and general instructions for the purposes of the LE reporting
82 písm. e); IFRS 5 odst.
‘Group of connected clients’ is defined in Article 4(1)(39) of CRR.
33 písm. a) a odst.
‘Unregulated financial sector entities’ are defined in Article 142(1)(5) of CRR.
33A
‘Institutions’ is defined in Article 4(1)(3) of CRR
osa z
Exposures to ‘civil-law associations’ shall be reported.
Země sídla protistrany
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
z toho: dluhová úleva
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
z toho: nevýkonné
Certain constructions (e.g. joint accounts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
Kumulované ztráty ze znehodnocení nebo kumulované změny reálné hodnoty z titulu úvěrového rizika
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
Příloha V část 2 odst.
Specifically, credit conversion factors shall not be applied to off balance sheet items.
109
‘Exposures’ are defined in Article 389 of CRR.
Příloha V část 2 odst.
any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
163–183
‘indirect exposures’ are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of CRR.
Příloha V část 2 odst.
The definitions here may not differ in any possible respect from the definitions provided in the basic act.]
145–162
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
Příloha V část 2 odst.
The ‘netting agreements’ shall be allowed to be taken into account to the effects of large exposures exposure value as laid down in Article 390(1), (2) and (3) of CRR.
46
The exposure value of a derivative instrument listed in Annex II of CRR shall be determined in accordance with Part Three, Title II, Chapter 6, of CRR with the effects of contracts of novation and other netting agreements taken into account for the purposes of those methods in accordance with Part Three, Title II, Chapter 6, of CRR.
z toho: úvěrové instituce
The exposure value of repurchase transaction, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions may be determined either in accordance with Part Three, Title II, Chapter 4 or Chapter 6, of CRR.
z toho: ostatní finanční instituce
In accordance with Article 296 of CRR, the exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the reporting institution shall be reported as ‘other commitments’ in the LE templates.
z toho: nefinanční podniky
The ‘value of an exposure’ shall be calculated according to Article 390 of CRR.
z toho: úvěry zajištěné obchodními nemovitostmi
The effect of the full or partial application of exemptions and eligible credit risk mitigation (CRM) techniques for the purposes of calculating of exposures for the purpose of Article 395(1) CRR is described in Articles 399 to 403 of CRR.
z toho: úvěry zajištěné obytnými nemovitostmi
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported according to Article 402(3) of CRR.
Nominální hodnota
Provided that the criteria in Article 402(3) of CRR are met the institution shall report the large exposures to each third party for the amount of the claim that the counterparty to the transaction has on this third party and not for the amount of the exposure to the counterparty.
Rezervy na poskytnuté přísliby a záruky
Non institutions
Příloha V část 2 odst.
Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.
62
The amount of the applicable limit for counterparties other than institutions shall be reported.
Příloha V část 2 odst.
This amount is 25 % of the eligible capital, which is reported in row 226 of template 4 of Annex I, unless a more restrictive percentage applies due to the application of national measures in accordance with Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
61
The amount of the applicable limit for counterparties which are institutions shall be reported.
Příloha V část 1 odst.
According to Article 395(1) of CRR, this amount shall be the following:
28, část 2 odst.
if the 25 % of the eligible capital is greater than EUR 150 million (or a lower limit than EUR 150 million set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR, 25 % of the eligible capital shall be reported;
107
if EUR 150 million (or a lower limit set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR is greater than 25 % of the institution’s eligible capital, EUR 150 million (or the lower limit if set out by the competent authority) shall be reported.
Zemědělství, lesnictví a rybářství
If the institution has determined a lower limit in terms of its eligible capital, required by the second subparagraph of Article 395(1) of CRR, that limit shall be reported.
Nařízení NACE
These limits may be stricter in case of application of national measures in accordance with Article 395(6) or Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
Těžba a dobývání
Institutions in %
Zpracovatelský průmysl
Articles 395(1) and 459(a) of CRR.
Dodávání elektřiny, plynu, páry a klimatizovaného vzduchu
The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the eligible capital.
Zásobování vodou
Counterparty Identification:
Stavebnictví
Institutions shall report the identification of any counterparty for which information is being submitted in any of the templates C 28.00 to C 31.00.
Velkoobchod a maloobchod
The identification of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
Doprava a skladování
According to Article 394(1)(a) of CRR, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of CRR.
Ubytování, stravování a pohostinství
According to Article 394(2)(a) of CRR, institutions shall report the identification of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or an unregulated financial sector entity).
Informační a komunikační činnosti
Code
Činnosti v oblasti nemovitostí
The code is a row identifier, and must be unique for each row in the table.