natgillin/translations-raw huggingface dataset:
IAS 36 odst.
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
126 písm. a) a b)
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.
Záporný goodwill vykázaný do zisku nebo ztráty
Commodity: These derivatives are 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.
IFRS 3 dodatek B64 písm. n) bod i)
Other: These derivatives are 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.
Podíl na zisku nebo (–) ztrátě z investic do dceřiných, společných a přidružených podniků
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
IAS 1 odst.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
82 písm. c)
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.
Zisk nebo (–) ztráta z dlouhodobých aktiv a vyřazovaných skupin určených k prodeji, které nesplňují podmínky pro ukončované činnosti
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.
IFRS 5 odst.
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
37; příloha V část 2 odst.
Foreign exchange and gold: This category includes 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.
27
The ‘carrying amount’ for all derivatives (hedging or trading) is the fair value under IFRS.
ZISK NEBO (–) ZTRÁTA PŘED ZDANĚNÍM Z POKRAČUJÍCÍCH ČINNOSTÍ
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
IAS 1 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’).
102 odst.
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
IG6; IFRS 5 odst.
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’).
33A
Under the relevant National GAAP based on BAD, the reported carrying amount shall be the carrying amount including accruals, premium values and provisions if applicable under National GAAP.
(Daňové náklady nebo (–) výnosy související se ziskem nebo ztrátou z pokračujících činností)
In addition to carrying amounts market values shall be reported by reporting institutions under National GAAP based on BAD.
IAS 1 odst.
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
82 písm. d); IAS 12 odst.
In particular, the following shall be taken account to determine the notional amount:
77
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date;
ZISK NEBO (–) ZTRÁTA PO ZDANĚNÍ Z POKRAČUJÍCÍCH ČINNOSTÍ
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value;
IAS 1 odst.
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
IG6
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
Zisk nebo (–) ztráta po zdanění z ukončovaných činností
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
IAS 1 odst.
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
82 písm. e) ; IFRS 5 odst.
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
33 písm. a) a odst.
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
33A
The column ‘Notional amount’ of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
Zisk nebo (–) ztráta před zdaněním z ukončovaných činností
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
IFRS 5 odst.
Netting among the notional amounts is not allowed.
33 písm. b) bod i)
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
(Daňové náklady nebo (–) výnosy související s ukončovanými činnostmi)
The item ‘of which sold’ includes 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).
IFRS 5 odst.
Derivatives that are not effective hedging instruments in accordance with IAS 39 or with the accounting framework under National GAAP based on BAD should be included in the ‘held for trading’ portfolio.
33 písm. b) bod ii) a iv)
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 or with the accounting framework under National GAAP based on BAD to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
ZISK NEBO (–) ZTRÁTA ZA ROK
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
IAS 1 odst.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
81A písm. a)
This item does not include derivatives for proprietary trading.
Přičitatelný menšinovému podílu (nekontrolní podíly)
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:
IAS 1 odst.
‘credit institutions’,
83 písm. a) bod i)
‘other financial corporations’, and
Přičitatelný vlastníkům mateřského podniku
‘rest’ comprising all other counterparties.
IAS 1 odst.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
81B písm. b) bod ii)
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Výše kumulativní změny reálné hodnoty z titulu úvěrového rizika
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Částka, u níž je smluvně stanoveno splacení při splatnosti
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result 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.
K obchodování
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, 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.
Vykazované v reálné hodnotě do zisku nebo ztráty
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Naběhlá hodnota
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
Zajišťovací účetnictví
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
IFRS 7 odst.
COLLATERAL AND GUARANTEES RECEIVED (13)
8 písm. e) bod ii); IAS 39 odst.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
9, AG14–15
The loans and advances shall be broken down by counterparties.
IFRS 7 odst.
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
8 písm. e) bod i); IAS 39 odst.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
9
For reporting loans and advances according to the type of pledge the following definitions shall be used:
IFRS 7 odst.
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in CRR;
22 písm. b); IAS 39 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; (b) or debt securities issued by the reporting institution which have been pledged as collateral for a loan.
9
‘Rest’ includes pledges of other securities issued by any third party or pledges of other assets;
čl.
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
30 písm. b), čl.
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.
424 odst.
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
1 písm. d) bod i) CRR
‘Foreclosure [tangible assets]’ is 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’.
IAS 39 odst.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
AG15 písm. b)
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
Kapitálové nástroje
‘Change in fair value for the period’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
IAS 32 odst.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
11
‘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.
Dluhové cenné papíry
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Příloha V část 1 odst.
Template 15 includes 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.
24 a 26
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.
centrální banky
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
Příloha V část 1 odst.
‘Repurchase agreements’ (‘repos’) are 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.
35 písm. a)
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
Běžné účty / jednodenní vklady
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.
Příloha II část 2 odst.
Repurchase agreements also include repo-type operations which may include:
9.1 ECB/2013/33
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Vklady s dohodnutou splatností
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Příloha II část 2 odst.
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
9.2 ECB/2013/33
In a securitisation transaction, when 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.
Vklady s výpovědní lhůtou
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Příloha II část 2 odst.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
9.3 ECB/2013/33; příloha V část 2 odst.
The interests shall be broken down both by interest income on financial and other assets as well as on financial liabilities with negative effective interest rate, and interest expenses on financial and other liabilities as well as on financial assets with negative effective interest rate.
51
Interest income on financial assets and on financial liabilities with a negative effective interest rate includes 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.
Repa
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate includes 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.
Příloha II část 2 odst.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
9.4 ECB/2013/33
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Vládní instituce
Interest on derivatives held for trading includes 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.
Příloha V část 1 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.
35 písm. b)
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
úvěrové instituce
The net amount represents the difference between realised gains and realised losses.
Příloha V část 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.
35 písm. c)
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
ostatní finanční instituce
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, should be included as trading gains and losses.
Příloha V část 1 odst.
Gains and losses from precious metal trading should not be included in trading gains and losses as precious metals are not financial instruments.
35 písm. d)
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.
nefinanční podniky
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.
Příloha V část 1 odst.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
35 písm. e)
Interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
domácnosti
Equity: including trading of shares, quotas of UCITS and other equity instruments;
Příloha V část 1 odst.
Foreign exchange trading: including exclusively trading on foreign exchanges;
35 písm. f)
Credit risk: including trading of credit link notes;
Příloha V část 1 odst.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
31; příloha V část 2 odst.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
52
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Vkladní listy
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Příloha V část 2 odst.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
52 písm. a)
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Cenné papíry zajištěné aktivy
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
čl.
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
4 odst.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
1 bod 61 CRR
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
čl.
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
129 bod 1 CRR
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Hybridní kontrakty
Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
IAS 39 odst.
GEOGRAPHICAL BREAKDOWN (20)
10–11, AG27, AG29; IFRIC 9; příloha V část 2 odst.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
52 písm. d)
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
Jiné emitované dluhové cenné papíry
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Příloha V část 2 odst.
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
52 písm. e)
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
Konvertibilní složené finanční nástroje
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
IAS 32 odst.
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
AG31
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
Nekonvertibilní
For derivatives and equity instruments, the amount to be reported is the carrying amount.
FINANČNÍ ZÁVAZKY
‘Of which: Non-performing’ loans and advances shall be reported as defined in paragraphs 145 to157 of this Annex.