natgillin/translations-raw huggingface dataset:
141 písm. b)
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Vyplacené příspěvky
Write-offs shall be reported in accordance with paragraphs 72 to 74.
IAS 19 odst.
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
141 písm. f)
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
Aktuární (–) zisky nebo ztráty vyplývající ze změn demografických předpokladů
Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part.
IAS 19 odst.
Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43.
141 písm. c) bod ii)
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
Aktuární (–) zisky nebo ztráty vyplývající ze změn finančních předpokladů
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
IAS 19 odst.
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
141 písm. c) bod iii)
This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets.
Zvýšení nebo (–) snížení na základě změny kurzu cizích měn
Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable.
IAS 19 odst.
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
141 písm. e)
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
Vyplacené požitky
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
IAS 19 odst.
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
141 písm. g)
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
Náklady na minulé služby, včetně zisků a ztrát plynoucích z vypořádání
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
IAS 19 odst.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
141 písm. d)
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
Zvýšení nebo (–) snížení vyplývající z podnikových kombinací a zcizení
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
IAS 19 odst.
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses.
141 písm. h)
Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Jiná zvýšení nebo (–) snížení
“Changes due to update in the institution's methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
Konečný zůstatek (současná hodnota)
Methodological updates shall also encompass the impact of the adoption of new standards.
IAS 19 odst.
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
140 písm. a) bod ii); příloha V část 2 odst.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
310
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
Penzijní a podobné náklady
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
Příloha V část 2 odst.
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
311 písm. a)
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
Úhrady vázané na akcie
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
IFRS 2,44; Příloha V část 2 odst.
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
311 písm. b)
where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;
45 Struktura vybraných položek výkazu zisku nebo ztráty
“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date.
Příloha V část 2 odst.
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
312
“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.
IFRS 7 odst.
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
20 písm. a) bod i); IFRS 9 odst.
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
4.1.5
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
IFRS 7 odst.
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
20 písm. a) bod i); IFRS 9 odst.
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
4.2.2
COLLATERAL AND GUARANTEES RECEIVED (13)
ZISKY NEBO (–) ZTRÁTY Z FINANČNÍCH AKTIV A ZÁVAZKŮ V REÁLNÉ HODNOTĚ VYKÁZANÉ DO ZISKU NEBO ZTRÁTY
Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)
Zisky nebo ztráty z odúčtování nefinančních aktiv
The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received.
Příloha V část 2 odst.
The loans and advances shall be broken down by counterparties and purpose.
313
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
IAS 40 odst.
The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
69; IAS 1 odst.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
34 písm. a), 98 písm. d)
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
IAS 38 odst.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
113–115A; IAS 1 odst.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
34 písm. a)
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
IAS 1 odst.
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
34 písm. a)
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
ZISKY NEBO (–) ZTRÁTY Z ODÚČTOVÁNÍ NEFINANČNÍCH AKTIV
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
Změna reálné hodnoty hmotných aktiv stanovené pomocí modelu reálné hodnoty
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
IAS 40 odst.
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
76 písm. d); příloha V část 2 odst.
“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
314
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
IAS 40 odst.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72.
75 písm. f); příloha V část 2 odst.
Where national GAAP under BAD also require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
314
“Change in fair value for the period” shall include gains or losses from re-measurements in accordance with IFRS 9, IFRS 13 or national GAAP where applicable, in the period of the instruments that continue to exist at the reporting date.
Operační leasing jiný než investiční nemovitý majetek
These gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts reported are before taxes.
IAS 17 odst.
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
50, 51, a odst.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
56 písm. b); příloha V část 2 odst.
Template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
315
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Příloha V část 2 odst.
The column “Amounts derecognised for capital purposes” shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 of CRR.
316
“Repurchase agreements” (“repos”) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
OSTATNÍ PROVOZNÍ VÝNOSY A NÁKLADY
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Zdroje změn vlastního kapitálu
Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so.
Vydané kapitálové nástroje jiné než kapitál
Repurchase agreements shall also include repo-type operations which may include:
Zisk nebo (–) ztráta přičitatelné vlastníkům mateřského podniku
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Menšinové podíly
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
IAS 1 odst.
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) shall involve cash received or loaned out by the institution.
106 a odst.
In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the “accounting portfolios” in which the financial assets were included prior to their de-recognition.
54 písm. r)
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
IAS 1 odst.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
106 a odst.
Interest income shall be broken down in accordance with both of the following:
78 písm. e)
interest income on financial and other assets;
IAS 1 odst.
interest income on financial liabilities with negative effective interest rate.
106, příloha V část 2 odst.
Interest expenses shall be broken down in accordance with both of the following:
18-19
interest expenses on financial and other liabilities;
IAS 1 odst.
interest expenses on financial assets with negative effective interest rate.
106; Příloha V část 2 odst.
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
20
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
IAS 1 odst.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
106
All instruments in the various portfolios shall be taken into account except those included in the items “Derivatives - Hedge accounting” not used to hedge interest rate risk.
IFRS 1 odst.
“Derivatives - Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
30 a D5-D8
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as “economic hedges” that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
IAS 1 odst.
In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives.
106 a odst.
Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.
54 písm. c)
Under IFRS, “of which: interest-income on impaired financial assets” means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets.
IAS 1 odst.
Under national GAAP under BAD, it shall include interest income on assets impaired with a specific or general impairment allowance for credit risk.
106; IAS 32 odst.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
34, 33; příloha V část 2 odst.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
30
The net amount represents the difference between realised gains and realised losses.
IAS 1 odst.
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income.
106 písm. a)
Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and according to other measurement methods such as the lower of cost or market.
IAS 1 odst.
Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
106; IAS 32 odst.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
35
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses.
IAS 1 odst.
Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.
54 písm. q), odst.
The item “of which: economic hedges with use of the fair value option” shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7.
106 písm. a)
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
IAS 1 odst.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
9 písm. c), odst.
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
IG6
Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:
Počáteční zůstatek [před přepracováním]
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
Vliv oprav chyb
equity: including trading of shares, quotas of UCITS and other equity instruments;
IAS 1 odst.
foreign exchange trading: including exclusively trading on foreign exchanges;
106 písm. b); IAS 8 odst.
credit risk: including trading of credit link notes;
42
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part;