natgillin/translations-raw huggingface dataset:
IAS 24 odst.
for debt instruments measured at amortised cost or at a cost-based method, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages.
19 písm. c);
Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
IAS 24 odst.
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
19 písm. d) a e)
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised.
IAS 24 odst.
The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
18 písm. a); příloha V část 2 odst.
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9.
31
Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments.
Úrokové náklady
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
IAS 24 odst.
“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows.
18 písm. a); IAS 1 odst.
These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery.
97; příloha V část 2 odst.
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
31
Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.
IAS 24 odst.
Write-offs shall constitute a de-recognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72.
18 písm. a); Příloha V část 2 odst.
Write-offs shall include amounts caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
40
The column “of which: Instruments with low credit risk” shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.
18 písm. a); IFRS 7 odst.
The corresponding loss allowance for those assets shall be reported in either “Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)” or “Accumulated impairment on credit-impaired assets (Stage 3)”,depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.
20 písm. c)
Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1.
Náklady na poplatky a provize
For these loans, the accumulated impairment shall only include the cumulative changes in lifetime expected credit losses since initial recognition [IFRS 9.5.5.13].
Zisky nebo (–) ztráty z odúčtování finančních aktiv a závazků neoceňovaných v reálné hodnotě do zisku nebo ztráty
In template 4.5 institutions shall report the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 100 of this Part.
IAS 24 odst.
In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD.
18 písm. a);
Where these financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs.
Zisky nebo (–) ztráty z odúčtování jiných než finančních aktiv
Where these financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures.
IAS 24 odst.
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment.
18 písm. a); příloha V část 2 odst.
Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them.
292
Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty.
Ztráty ze znehodnocení nebo (–) jejich reverzování u nevýkonných expozic
Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired.
IAS 24 odst.
Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.
18 písm. d); příloha V část 2 odst.
In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods.
293
Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them.
Rezervy nebo (–) zrušení rezerv u nevýkonných expozic
Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired.
Příloha V část 2 odst.
Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments [BAD Article 37.2].
50, 293
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5)
Struktura skupiny: „členové jednotlivě“
Loans and advances other than those held for trading or trading assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount.
Kód LEI
Balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” shall also be reported in this template independently of how they are measured.
Kód subjektu
Loans and advances shall be allocated to the following products:
Název subjektu
“on demand (call) and short notice (current account)” shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form.
Datum vstupu
It shall also include “overdrafts” that are debit balances on current account balances;
Akciový kapitál jednotky, do níž se investovalo
“Credit card debt” shall include credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
Vlastní kapitál jednotky, do níž se investovalo
“Trade receivables” shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
Celková aktiva jednotky, do níž se investovalo
This item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse);
Zisk nebo (–) ztráta jednotky, do níž se investovalo
“Finance leases” shall include the carrying amount of finance lease receivables.
Sídlo jednotky, do níž se investovalo
Under IFRS “finance lease receivables” are as defined in IAS 17;
Sektor jednotky, do níž se investovalo
“Reverse repurchase loans” shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part;
Kód NACE
“Other term loans” shall include debit balances with contractually fixed maturities or terms that are not included in other items;
Kumulovaný podíl na vlastním kapitálu (%)
“Advances that are not loans” shall include advances that cannot be classified as “loans” according to the ECB BSI Regulation.
Hlasovací práva (%)
This item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
Struktura skupiny (vztahy)
Loans and advances shall be classified on the basis of the collateral received as follows:
Účetní postup (účetní skupina)
“Loans collateralized by immovable property” shall include loans and advances formally secured by residential or commercial immovable property collateral, independently of their loan/collateral ratio (commonly referred as “loan-to-value”) and the legal form of the collateral;
Účetní postup (skupina podle CRR)
“Other collateralized loans” shall include loans and advances formally secured by collateral, independently of their loan/collateral ratio (commonly referred to as “loan-to-value”) and the legal form of the collateral, other than “Loans collateralised by immovable property”.
Pořizovací náklady
This collateral shall include pledges of securities, cash, and other collateral independently from the legal form of the collateral.
Vazba goodwillu na jednotku, do níž se investovalo
Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan.
Reálná hodnota investic, u nichž se zveřejňují kotované ceny
The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property collateral where they are secured by immovable property collateral regardless of whether they are also secured by other types of collateral.
Příloha V část 2 odst.
Loans and advances shall be classified on the basis of its purpose as:
294-295, 296 písm. a)
“Credit for consumption” shall include loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
Příloha V část 2 odst.
“Lending for house purchase” shall include credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
294-295, 296 písm. b)
Loans shall be classified on the basis of how they can be recovered.
IFRS 12 odst.
“Project finance loans” shall include loans that meet the characteristics of specialised lending exposures as defined in Article 147(8) of CRR.
12 písm. a), odst.
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
21 písm. a) bod i); Příloha V část 2 odst.
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading or trading assets portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
294-295, 296 c)
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.
Příloha V část 2 odst.
Reporting of NACE codes shall be done with the first level of disaggregation (by “section”).
294-295, 296 písm. d)
Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in “K – Financial and insurance activities”.
Příloha V část 2 odst.
Under IFRS, financial assets subject to impairment shall include (i) financial assets at amortised cost, and (ii) financial assets at fair value through other comprehensive income.
294-295, 296 písm. e)
Under national GAAP based on BAD, financial assets subject to impairment shall include financial assets measured at a cost-based method, including under LOCOM.
IFRS 12 odst.
Depending on the specifications in each national GAAP, they may include (i) financial assets measured at fair value through equity, and (ii) financial assets under other measurement methods.
B12 písm. b); příloha V část 2 odst.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)
294-295, 296 písm. f)
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only if they are past due.
IFRS 12 odst.
Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.
12 písm. b), odst.
Accounting portfolios subject to impairment shall be defined as in paragraph 93 of this Part.
21. písm. a) bod iii); příloha V část 2 odst.
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due.
24-295, 296 písm. g)
Past due exposures shall be reported for their entire carrying amount.
Příloha V část 2 odst.
The carrying amounts of such assets shall be reported by impairment stages or impairment status in accordance with the applicable accounting standards and broken down according to the number of days of the oldest past due amount unpaid at the reference date.
294-295, 296 písm. h)
BREAKDOWN OF FINANCIAL LIABILITIES (8)
Příloha V část 2 odst.
“Deposits” and the product breakdown shall be defined in the same way as in the ECB BSI Regulation and therefore, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty.
294-295, 296 písm. i)
In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, shall be classified as deposits redeemable at notice.
IFRS 12 odst.
“Debt securities issued” shall be disaggregated into the following type of products:
21 písm. a) bod iv); příloha V část 2 odst.
“Certificates of deposits” shall be securities that enable the holders to withdraw funds from an account;
294-295, 296 písm. j)
“Asset backed securities” according to Article 4(1)(61) of CRR;
IFRS 12 odst.
“Covered Bonds” according to Article 129(1) of CRR;
21 písm. a) bod iv); příloha V část 2 odst.
“Hybrid contracts” shall comprise contracts with embedded derivatives;
294-295, 296 písm. k)
“Other debt securities issued” shall include debt securities not recorded in the previous lines and distinguishes convertible compound financial instruments and non-convertible instruments.
IFRS 12 odst.
“Subordinated financial liabilities” issued shall be treated in the same way as other financial liabilities incurred.
10 písm. a) bod i); příloha V část 2 odst.
Subordinated liabilities issued in the form of securities shall be classified as “Debt securities issued”, whereas subordinated liabilities in the form of deposits are classified as “Deposits”.
294-295, 296 písm. l)
Template 8.2 shall include the carrying amount of “Deposits” and “Debt securities issued” that meet the definition of subordinated debt classified by accounting portfolios.
IFRS 12 odst.
“Subordinated debt” instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
21 písm. b); příloha V část 2 odst.
“Accumulated changes in fair value due to changes in own credit risk” shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other comprehensive income.
294-295, 296 písm. m)
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
článek 18 CRR; příloha V část 2 odst.
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR.
294-295, 296 písm. n)
In templates 9.1, 9.1.1 and 9.2 all off-balance sheet exposures as listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Příloha V část 2 odst.
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
294-295, 296 písm. o)
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Příloha V část 2 odst.
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met:
294-295, 296 písm. p)
they are subject to impairment requirements of IFRS 9;
Příloha V část 2 odst.
they are designated at fair value through profit or loss under IFRS 9;
294-295, 296 písm. q)
they are within the scope of IAS 37 or IFRS 4.
IFRS 12 odst.
Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) in paragraph 105 of this Part of this Annex shall be reported as provisions independently of the measurement criteria applied.
21 písm. b) bod iii); příloha V část 2 odst.
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9 including those measured at initial cost less cumulative income recognised, broken down by impairment stages.
294-295, 296 písm. r)
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component.
Struktura skupiny: „nástroje jednotlivě“
Where the reporting entity is unable to separately identify the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component.
Kód cenného papíru
Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate impairment stage in template 9.1.1 [IFRS 9.5.5.20 and IFRS 7.B8E].
Kód LEI holdingové společnosti
Where a financial guarantee or a commitment to provide a loan at a below-market rate is measured in accordance with IFRS 9.4.2.1(d) and its loss allowance determined in accordance with IFRS 9.5.5 it shall be reported in the appropriate impairment stage.
Kód holdingové společnosti
Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of these financial guarantees and commitments in dedicated columns.
Název holdingové společnosti
“Accumulated negative changes in fair value due to credit risk” shall be reported applying the criteria of paragraph 69 of this Part.
Kumulovaný podíl na vlastním kapitálu (%)
The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.
Příloha V část 2 odst.
Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against these off-balance sheet exposures.
297 písm. a)
“Loan commitments” shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
Příloha V část 2 odst.
The following items of Annex I to CRR shall be classified as “Loan commitments”:
296 písm. b), odst.
“Forward deposits”;
297 písm. c)
“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” under pre-specified terms and conditions.
Příloha V část 2 odst.
“Financial guarantees” shall be contracts that require the issuer to make specified payments to reimburse the holder 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, including guarantees provided for other financial guarantees.
297 písm. b)
Under IFRS these contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A.
Příloha V část 2 odst.
The following items of Annex I to CRR shall be classified as “financial guarantees”:
296 písm. j), odst.
“Guarantees having the character of credit substitute”;
297 písm. c)
“Credit derivatives” that meet the definition of financial guarantee;
Příloha V část 2 odst.
“Irrevocable standby letters of credit having the character of credit substitutes”.
296 písm. o), odst.
“Other commitments” shall include the following items of Annex I to CRR:
297 písm. c)
“Unpaid portion of partly-paid shares and securities”;
Příloha V část 2 odst.
“Documentary credits issued or confirmed”;
296 písm. p), odst.
“Trade finance off-balance sheet items”;
297 písm. c)
“Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions”;
Odkazy Příloha V část 2 odst.
“Warranties and indemnities” (including tender and performance bonds) and “guarantees not having the character of credit substitutes”;
298
“Shipping guarantees, customs and tax bonds”;
Reálná hodnota IFRS 7 odst.
‘Note issuance facilities’ (NIFs) and “Revolving underwritings facilities” (RUFs);
25–26
“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” where the terms and conditions are not pre-specified;
Hierarchie reálné hodnoty IFRS 13 odst.
“Undrawn credit facilities” which comprise agreements to “purchase securities” or “provide guarantees”;
97, 93 písm. b)
“Undrawn credit facilities for tender and performance guarantees”;