natgillin/translations-raw huggingface dataset:
Článek 37 BAD; čl.
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 as defined in paragraph 233 of this Part.
12 odst.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
7 směrnice o účetnictví; příloha V část 1 odst.
In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
20
For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Čl.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
8 odst.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
1 písm. a) a odst.
Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
6 a 8 směrnice o účetnictví; IAS 39 odst.
Any of the following shall be treated as forbearance measures:
9; příloha V část 1 odst.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
22
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
čl.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
8 odst.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
5 a 6 směrnice o účetnictví; IAS 39 odst.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
89A písm. a)
There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:
Čl.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
4 Aktiva odst.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
7–8 BAD; čl.
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
2 odst.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 245.
2 směrnice o účetnictví; příloha V část 1 odst.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
21, část 2 odst.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part.
4
The classification as forborne exposure shall be discontinued where all of the following conditions are met:
Čl.
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
4 Aktiva odst.
a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);
10 BAD
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
čl.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
4 Aktiva odst.
Where the conditions referred to in paragraph 256 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
9 BAD; čl.
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.
4 odst.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met:
1 bod 115 CRR
that extension has not led the exposure to be classified as non-performing;
čl.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
4 Aktiva odst.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.
9 BAD; čl.
“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
4 odst.
Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies.
1 bod 113 CRR
Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.
Čl.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
4 Aktiva odst.
Those non-performing forborne exposures shall include the following:
9 BAD
exposures which have become non-performing due to the application of forbearance measures;
Čl.
exposures which were non-performing prior to the extension of forbearance measures;
17 odst.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
1 písm. f) směrnice o účetnictví; čl.
Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of exposures non-performing prior to forbearance measures”.
4 odst.
The following non-performing exposures with forbearance measures shall be identified in separate columns:
1 bod 106 CRR
exposures which are considered to be impaired in accordance with the applicable accounting framework.
Příloha V část 2 odst.
Under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets shall be reported in this column;
5, 6
The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
(-) Srážky u obchodovatelných aktiv v reálné hodnotě
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Příloha V část 1 odst.
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
29
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Čl.
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
4 Aktiva BAD
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
Obchodovatelné finanční závazky
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status.
Čl.
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.
8 odst.
GEOGRAPHICAL BREAKDOWN (20)
1 písm. a) a odst.
Template 20 shall be reported where the institution exceeds the threshold described in Article 5.1(a)(iv) of this Regulation.
3 a 6 směrnice o účetnictví
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Příloha II CRR; příloha V část 1 odst.
For the purposes of this Part,“location” means the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
25
For these purposes, “domestic” shall include the activities recognised in the Member State where the reporting institution is located.
Čl.
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty as defined in paragraph 43 of Part 1 of this Annex.
8 odst.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
1 písm. a) a odst.
Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
6 směrnice o účetnictví IAS 39 odst.
“Derivatives” shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.
9
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately.
Čl.
Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part.
8 odst.
Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
3 a 6 směrnice o účetnictví; IAS 39 odst.
In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.
47
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
ECB/2013/33 příloha II část druhá odst.
For derivatives and equity instruments, the amount to be reported shall be the carrying amount.
9; Příloha V část 1 odst.
In column “Of which: Non-performing” debt instruments shall be reported as defined in paragraphs 213 to 232 of this Part.
30
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 255 of this Part, are extended.
Příloha V část 1 odst.
In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.
32–34
In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis.
Neobchodní nederivátové finanční závazky oceněné metodou založenou na pořizovací ceně
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Čl.
Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.
8 odst.
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
3 směrnice o účetnictví
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Čl.
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
8 odst.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
1 písm. a), odst.
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
6 a odst.
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
8 písm. a) směrnice o účetnictví; příloha V část 1 odst.
The fee and commission income and expenses shall be reported by type of activity.
26
Under IFRS, this template shall include fee and commission income and expenses other than both of the following:
čl.
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)];
8 odst.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
5 a 6 směrnice o účetnictví; příloha V část 2 odst.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].
8; IAS 39 odst.
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
89A písm. b)
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Čl.
Institutions shall report fee and commission income and expenses according to the following criteria:
4 Závazky odst.
“Securities.
6 BAD
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Rezervní fond na všeobecná bankovní rizika (je-li vykazován v rámci závazků)
“Securities.
Čl.
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
38 odst.
“Securities.
1 BAD; Čl.
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
4 bod 112 CRR Příloha V část 2 odst.
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
15
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
Příloha V část 2 odst.
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
9
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Příloha V část 2 odst.
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
10
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
Čl.
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
6) písm. c) Podrozvahové položky BAD, čl.
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
27 odst.
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
11, čl.
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
28 odst.
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
8 a článek 33
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Čl.
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
4 Závazky odst.
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
6) písm. c) Podrozvahové položky BAD
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Čl.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
17 odst.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
1 písm. f) směrnice o účetnictví; čl.
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
4 odst.
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
1 bod 108 CRR
This item shall be reported by type of product;
Srážky u obchodovatelných závazků v reálné hodnotě
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Čl.
Other measurement bases including nominal value may be used where the fair value is not available.
4 Závazky odst.
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
9 BAD, čl.
Reported amounts shall include accrued interest, where appropriate.
22 BAD
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Čl.
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Čl.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
4 Závazky odst.
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
9 BAD Příloha V část 2 odst.
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
17
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Čl.
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
4 Závazky odst.
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
10 BAD čl.
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
4 odst.
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.