natgillin/translations-raw huggingface dataset:
Geografická struktura závazků podle sídla protistrany
Decrease on liabilities
Struktura úvěrů a jiných pohledávek poskytnutých nefinančním podnikům podle kódů NACE a podle sídla protistrany
Balance on equity
Hmotná a nehmotná aktiva: aktiva v operačním leasingu
Increase on equity
Obhospodařování aktiv, úschova a správa hodnot a další servisní funkce
Negative balance on equity
Výnosy z poplatků a provizí a náklady na poplatky a provize podle činnosti
Decrease on equity
Aktiva držená v rámci poskytovaných služeb
Balance on income
ČÁST 3 (POLOLETNÍ)
Increase on income
Podrozvahové aktivity: podíly v nekonsolidovaných strukturovaných subjektech
Negative balance (including reversals) on income
Podíly v nekonsolidovaných strukturovaných subjektech
Decrease on income
Struktura podílů v nekonsolidovaných strukturovaných subjektech podle povahy činností
CONSOLIDATION
Spřízněné strany
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Part 1, Title II, Chapter 2, Section 2, of CRR.
Spřízněné strany: závazky a pohledávky
Institutions shall account for their subsidiaries and joint ventures using the same methods as for prudential consolidation:
Spřízněné strany: náklady a výnosy generované z transakcí
institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)of CRR;
ČÁST 4 (ROČNÍ)
institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;
Skupinová struktura
institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.
Struktura skupiny: „členové jednotlivě“
ACCOUNTING PORTFOLIOS
Struktura skupiny: „nástroje jednotlivě“
‘Accounting portfolios’ shall mean financial instruments aggregated by valuation rules.
Reálná hodnota
These aggregations do not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘Cash, cash balances at central banks and other demand deposits’ as well as those financial instruments classified as ‘Held for sale’ presented in the items ‘Non-current assets and disposal groups classified as held for sale’ and ‘Liabilities included in disposal groups classified as held for sale’.
Hierarchie reálné hodnoty: finanční nástroje v naběhlé hodnotě
The following accounting portfolios based on IFRS shall be used for financial assets:
Použití opce na reálnou hodnotu
‘Financial assets held for trading’;
Hybridní finanční nástroje v reálné hodnotě nevykázané do zisku nebo ztráty
‘Financial assets designated at fair value through profit or loss’;
Hmotná a nehmotná aktiva: účetní hodnota podle metody oceňování
‘Available-for-sale financial assets’;
Rezervy
‘Loans and Receivables’;
Plány definovaných požitků a zaměstnanecké požitky
‘Held-to-maturity investments’.
Složky čistých aktiv a závazků v plánech definovaných požitků
The following accounting portfolios based on National GAAP shall be used for financial assets:
Pohyby v závazcích z plánů definovaných požitků
‘Trading financial assets’;
Doplňkové položky (týkající se nákladů na zaměstnance)
‘Non-trading non-derivative financial assets measured at fair value through profit or loss’;
Struktura vybraných položek výkazu zisku nebo ztráty
‘Non-trading non-derivative financial assets measured at fair value to equity;
Zisky nebo ztráty z finančních aktiv a závazků v reálné hodnotě vykázané do zisku nebo ztráty podle účetního portfolia
‘Non-trading debt instruments measured at a cost-based method’; and
Zisky nebo ztráty z odúčtování nefinančních aktiv jiných než určených k obchodování
‘Other non-trading non-derivative financial assets’.
Ostatní provozní výnosy a náklady
‘Trading financial assets’ includes all financial assets classified as trading under the relevant National GAAP based on BAD.
Výkaz změn vlastního kapitálu
Under National GAAP based on BAD, derivatives that are not held for hedge accounting shall also be reported in this item without regarding the method applied to measure these contracts.
Závazky
Irrespective of the measurement methodology applied under the relevant National GAAP based on BAD, derivatives that are not classified as hedge accounting shall be classified as trading financial assets.
Odkazy
This classification shall also apply for derivatives which according to National GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet.
Struktura v tabulce
For financial assets, ‘cost-based methods’ include those valuation rules by which the financial asset is measured at cost plus interest accrued less impairment losses.
Účetní hodnota
Under National GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios.
Finanční závazky k obchodování
This accounting portfolio includes, among others, financial assets that are measured at the lower of their amount at initial recognition or their fair value (so-called ‘Lower Of Cost Or Market’ or ‘LOCOM’).
IFRS 7 odst.
Under National GAAP based on BAD, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
8 písm. e) bod ii); IAS 39 odst.
‘Derivatives — Hedge accounting’ shall include derivatives held for hedge accounting under IFRS.
9, AG14–15
Under National GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant National GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
IAS 39 odst.
Irrespective of the measurement methodology applied under the relevant National GAAP based on BAD, derivatives used as economic hedges and derivatives that are not classified as hedge accounting shall be classified as trading derivatives.
9, AG15 písm. a)
The following accounting portfolios based on IFRS shall be used for financial liabilities:
Krátké pozice
‘Financial liabilities held for trading’;
IAS 39 odst.
‘Financial liabilities designated at fair value through profit or loss’;
AG15 písm. b)
‘Financial liabilities measured at amortised cost’.
Vklady
The following accounting portfolios based on National GAAP shall be used for financial liabilities:
Příloha II část 2 odst.
‘Trading financial liabilities’; and
9 ECB/2013/33; příloha V část 1 odst.
‘Non-trading non-derivative financial liabilities measured at a cost-based method’.
Emitované dluhové cenné papíry
Irrespective of the measurement methodology applied under the relevant National GAAP based on BAD, derivatives that are not classified as hedge accounting shall be classified as trading financial liabilities.
Příloha V část 1 odst.
Under National GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
31
Under National GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant National GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Ostatní finanční závazky
Irrespective of the measurement methodology applied under the relevant National GAAP based on BAD, derivatives used as economic hedges and derivatives that are not classified as hedge accounting, shall be classified as trading derivatives.
Příloha V část 1 odst.
FINANCIAL INSTRUMENTS
32–34
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
Finanční závazky v reálné hodnotě vykázané do zisku nebo ztráty
The carrying amount of financial assets shall include accrued interest.
IFRS 7 odst.8 psím e) bod i); IAS 39 odst.
Under the relevant National GAAP based on BAD, the carrying amount of derivatives shall be the carrying amount under National GAAP including accruals, premium values and provisions if applicable.
9
Financial assets shall be distributed among the following classes of instruments: ‘Cash on hand’, ‘Derivatives’, ‘Equity instruments’, ‘Debt securities’, and ‘Loan and advances’.
Finanční závazky v naběhlé hodnotě
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
IFRS 7 odst.
‘Loans and advances’ are debt instruments held by the institutions that are not securities; this item includes ‘loans’ in accordance with the ECB BSI Regulation as well as advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
8 písm. f); IAS 39 odst.
‘Advances that are not loans’ are further characterized in paragraph 41(g) of Part 1 of this Annex.
47
Consequently, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.
Deriváty – zajišťovací účetnictví
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
IFRS 7 odst.
The carrying amount of financial liabilities shall include accrued interest.
22 písm. b); IAS 39 odst.
Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short positions’, ‘Deposits’, ‘Debt securities issued’ and ‘Other financial liabilities’.
9; příloha V část 1 odst.
‘Deposits’ are defined in the same way as in the ECB BSI Regulation.
23
‘Debt securities issued’ are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
Změny reálné hodnoty zajišťovaných položek v portfoliu zajišťovacích nástrojů proti úrokovému riziku
‘Other financial liabilities’ include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
IAS 39 odst.
Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
89A písm. b)
Loan commitments shall be reported as ‘Other financial liabilities’ where they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
IAS 37 odst.
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for ‘Commitments and guarantees given’.
10; IAS 1 odst.
‘Other financial liabilities’ may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
54 písm. l)
COUNTERPARTY BREAKDOWN
Závazky z penzijních a jiných definovaných požitků po skončení pracovního poměru
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
IAS 19 odst.
central banks;
63; IAS 1 odst.
general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under ‘non-financial corporations’); social security funds; and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements;
78 písm. d); Příloha V část 2 odst.
credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (‘undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account’) and multilateral development banks;
8
other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries;
Jiné dlouhodobé zaměstnanecké požitky
non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
IAS 19 odst.
Households: individuals or groups of individuals as consumers, and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations.
153; IAS 1 odst.
Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households are included.
78 písm. d); Příloha V část 2 odst.
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
8
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Restrukturalizace
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
IAS 37 odst.
PART 2
71 a 84 písm. a)
BALANCE SHEET
Neuzavřené právní záležitosti a daňové spory
‘Cash on hand’ includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
IAS 37 příloha C příklady 6 a 10
‘Cash balances at central banks’ include balances receivable on demand at central banks.
Poskytnuté přísliby a záruky
‘Other demand deposits’ include balances receivable on demand with credit institutions.
IAS 37 dodatek C odst.
Under the relevant National GAAP based on BAD, the carrying amount of derivatives not recognised on-balance sheet shall be equal to zero.
9
‘Investments in subsidiaries, joint ventures and associates’ include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
Další rezervy
The carrying amount of investments accounted for using the equity method includes related goodwill.
Daňové závazky
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’.
IAS 1 odst.
Other assets may include gold, silver and other commodities, even when they are held with trading intent.
54 písm. n–o)
Carrying amount of repurchased own shares under the relevant National GAAP based on BAD shall be reported as ‘other assets’ if presentation as asset is allowed under the relevant national GAAP.
Krátkodobé daňové závazky
If recognised under the relevant National GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets.
IAS 1 odst.
‘Non-current assets and disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
54 písm. n); IAS 12 odst.
Under National GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported either in row ‘Derivatives – Hedge accounting’ or in row ‘Fair value changes of the hedged items in portfolio hedge of interest rate risk’ if the loss arises either from the valuation of the hedging derivative or from the valuation of the hedged position.
5
Provisions for ‘Pensions and other post employment defined benefit obligations’ include the amount of net defined benefit liabilities.
Odložené daňové závazky
Under IFRS or compatible National GAAP, provisions for ‘Other long-term employee benefits’ include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
IAS 1 odst.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in ‘Other liabilities’.
54 písm. o); IAS 12 odst.
‘Share capital repayable on demand’ includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
5; čl.
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
4 odst.
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
1 bod 108 CRR
If recognised under the relevant National GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other liabilities.
Základní kapitál splatný na požádání
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
IAS odst.
‘Funds for general banking risks’ are amounts that have been assigned in accordance with Article 38 of the BAD.
32 IE a 33; IFRIC 2; Příloha V část 2 odst.
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
9
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
Ostatní závazky
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Příloha V část 2 odst.
If capital increase, not yet paid, is recorded as an increase of share capital under the relevant National GAAP based on BAD, unpaid capital which has been called up shall be reported on both sides of the balance-sheet.
10
Unpaid capital shall be reported in ‘Unpaid capital which has been called up’ in template 1.3 and as a receivable from the shareholders in the ‘other assets’ in template 1.1.
Závazky zahrnuté ve vyřazovaných skupinách k prodeji
Under the relevant National GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
IAS 1 odst.
‘Equity component of compound financial instruments’ includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
54 písm. p); IFRS 5 odst.
‘Other equity instruments issued’ includes equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
38, příloha V část 2 odst.
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
11
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
ZÁVAZKY CELKEM
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
IAS 1 odst.
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
9 písm. b) a odst.
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
IG6
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
Běžné období
STATEMENT OF PROFIT OR LOSS (2)
Úrokové výnosy
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
IAS 1 odst.
Institutions shall report the following items broken down by accounting portfolios:
97; IAS 18 odst.
‘Interest income’;
35 písm. b) bod iii); příloha V část 2 odst.
‘Interest expense’;
21
‘Dividend income’;
Finanční aktiva k obchodování
‘Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
IFRS 7 odst.
‘Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss’.
20 písm. a) bod i) a odst.
‘Interest income.
B5 písm. e); příloha V část 2 odst.
Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses.
24
Derivatives – Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
Finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
They shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
IFRS 7 odst.
The amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses to present correct interest income and expenses from the financial instruments that are hedged.
20 písm. a) bod i) a odst.
These amounts shall be included as a part of the items ‘Interest income.
B5 písm. e)
Financial assets held for trading’ and ‘Interest expenses.
Realizovatelná finanční aktiva
Financial liabilities held for trading’.
IFRS 7 odst.
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
20 písm. b); IAS 39 odst.
This item may include interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
55 písm. b); IAS 39 odst.
Under IFRS and where not provided otherwise in National GAAP based on BAD, interests in relation to financial liabilities with a negative effective interest rate shall be reported in interest income, in ‘Interest income on financial liabilities’.
9
These liabilities and their interests give rise to a positive yield for an institution.
Úvěry a pohledávky
‘Interest expenses — other liabilities’ includes amounts of interest expenses not included in the other items.
IFRS 7 odst.
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
20 písm. b); IAS 39 odst.
Under IFRS and where not provided otherwise in National GAAP based on BAD, interests in relation to financial assets with a negative effective interest rate shall be reported in interest expense, in ‘Interest expense on financial assets’.
9 a odst.
These assets and their interests give rise to a negative yield for an institution.