natgillin/translations-raw huggingface dataset:
IAS 38 odst.
loan commitments given;
118 písm. e) bod iv) a v)
financial guarantees given;
Časové rozlišení úrokových výnosů ze znehodnocených finančních aktiv
other commitments given.
IFRS 7 odst.
Exposures include non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
20 písm. d); IAS 39 odst.
Under the relevant National GAAP based on BAD, portfolios ‘Non-trading debt instruments at a cost based method’ and ‘Other non-trading non-derivative financial assets’ shall be reported in the rows for ‘debt instruments at amortised cost’.
AG93
Portfolios ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ and ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall be reported in the rows for ‘Debt instruments at fair value other than HFT’.
Rekonciliace účetní konsolidace a obezřetnostní konsolidace podle CRR: Rozvaha
For the purpose of template 18, an exposure is ‘past-due’ when any amount of principal, interest or fee has not been paid at the date it was due.
Aktiva
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
Pokladní hotovost, hotovost u centrálních bank a ostatní vklady na požádání
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
IAS 1 odst.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (‘guaranteed party’), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
54 bod i)
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Pokladní hotovost
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’).
Příloha V část 2 odst.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
1
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
Hotovost u centrálních bank
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Příloha V část 2 odst.
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
2
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
Ostatní vklady na požádání
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Příloha V část 2 odst.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
3
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
IFRS 7 odst.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
8 písm. d); IAS 39 odst.
the debtor does not have any amount past-due by more than 90 days.
9
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
IFRS 7 odst.
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
8 písm. c); IAS 39 odst.
In case of non-performing exposures with forbearance measures [6], those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
9 a odst.
exposures are not considered to be impaired or defaulted;
AG16 a AG26; příloha V část 1 odst.
one year has passed since the forbearance measures were applied;
16
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
IFRS 7 odst.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
8 písm. b); IAS 39 odst.
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
9 a odst.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
AG16 a AG26
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
IAS 39 odst.
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
89A písm. a)
Non-performing exposures shall be reported broken down by past due time bands.
Investice do dceřiných, společných a přidružených podniků
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
IAS 1 odst.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
54 písm. e); příloha V část 2 odst.
Cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 18.
4
Non-performing exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 18.
Aktiva vázaná zajistnými a pojistnými smlouvami
The following exposures shall be identified in separate columns:
IFRS 4 odst.
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
IG20. písm. b–c); příloha V část 2 odst.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
105
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
Hmotná aktiva
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
IAS 1 odst.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
54 písm. c); čl.
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
4 odst.
‘Accumulated changes in fair value due to credit risk’ shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
1 bod 115 CRR
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
IFRS 3 odst.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
B67 písm. d); čl.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
4 odst.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
1 bod 113 CRR
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
IAS 38 odst.
For the purpose of template 19, a concession refers to either of the following actions:
8 a 118
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Daňové pohledávky
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Krátkodobé daňové pohledávky
A concession may entail a loss for the lender.
Odložené daňové pohledávky
Evidence of a concession includes the following:
IAS 1 odst.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
54 písm. o); IAS 12 odst.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
5; čl.
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
4 odst.
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
1 bod 106 CRR
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
Příloha V část 2 odst.
For the purpose of template 19, ‘debt’ includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
5
‘Debt’ includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Neoběžná aktiva a vyřazované skupiny určené k prodeji
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
IAS 1 odst.
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
54 písm. j); IFRS 5 odst.
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.
38, příloha V část 2 odst.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
6
Nevertheless the following shall be treated as forbearance measures:
AKTIVA CELKEM
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;
IAS 1 odst.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
9 písm. a) a odst.
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;
IG6
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.
Podrozvahové expozice: úvěrové přísliby, finanční záruky a ostatní poskytnuté přísliby
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Účetní rozsah konsolidace (nominální hodnota)
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Poskytnuté úvěrové přísliby
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;
IAS 39 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;
2 písm. h), odst.
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.
4 písm. a) a c), BC 15; příloha I CRR; příloha V část 2 odst.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
56, 57
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Poskytnuté finanční záruky
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
IAS 39 odst.
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
9 AG4, BC 21; IFRS 4 A; Příloha I CRR; Příloha V část 2 odst.
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;
56, 58
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Ostatní poskytnuté přísliby
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Příloha I CRR; příloha V část 2 odst.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
56, 59
Where the conditions referred to in paragraph 176 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.
PODROZVAHOVÉ EXPOZICE
The conditions shall be assessed on at least a quarterly basis.
Závazky a vlastní kapitál
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
Účetní rozsah konsolidace (účetní hodnota)
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
Závazky vázané zajistnými a pojistnými smlouvami
that extension has not led the exposure to be classified as non-performing;
IFRS 4 odst.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
IG20 písm. a); Příloha V část 2 odst.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
106
‘Performing exposures with forbearance measures’ (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
Kapitál
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
IAS 1 odst.
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’.
54 písm. r), čl.
‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
22 BAD
Those non-performing forborne exposures include the following:
IAS 1 odst.
exposures which have become non-performing due to the application of forbearance measures;
78 písm. e); čl.
exposures which were non-performing prior to the extension of forbearance measures;
4 odst.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 179.
1 bod 124 CRR
Where forbearance measures are extended to non-performing exposures, the amount of those forborne exposures shall be separately identified in the column ‘of which: forbearance of non-performing exposures’.
Emitované kapitálové nástroje jiné než kapitál
Forborne exposures classified as cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 19.
Příloha V část 2 odst.
Forborne exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 19.
15–16
The column ‘Refinancing’ comprises 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.
Jiný kapitál
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 2 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.
17 IFRS 2 odst.
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.
10; příloha V část 2 odst.
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.
17
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
čl.
The amount of ‘accumulated impairment’ to be reported in the column ‘on non-performing exposures with forbearance measures’ for non-performing exposures shall not include incurred but not reported losses.
4 odst.
Incurred but not reported losses shall be reported in the column ‘on performing exposures with forbearance measures’.
1 bod 100 CRR
‘Accumulated changes in fair value due to credit risk’ are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
čl.
PART 3
4 odst.
MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
1 bod 123 CRR
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Rezervní fondy z přecenění
Table 2
IFRS 1 odst.
Standardised Approach
30 a D5-D8
SA exposure classes (CRR Article 112)
IAS 1 odst.
FINREP counterparty sectors
54; IAS 1 odst.
Comments
78 písm. e)
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
(–) Vlastní akcie
Multilateral development banks
IAS 1 odst.
(i.e. credit institutions and investment firms)
79 písm. a) bod vi); IAS 32 odst.
Non financial corporations.
33–34, AG14 a AG36; příloha V část 2 odst.
Non financial corporations
20
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
IAS 27 odst.
In default
28; IAS 1 odst.
(ja) Items associated with particularly high risk
83 písm. a) bod ii)
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
(–) Zálohy na dividendy
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
IAS 32 odst.
Institutions and corporates with a short-term credit assessment
35
Collective investment undertakings
Menšinové podíly (Nekontrolní podíly)
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
IAS 27 odst.
In FINREP, equities are separated as instruments under different categories of financial assets
4; IAS 1 odst.
Various items of the balance sheet
54 písm. q); IAS 27 odst.
In FINREP, other items may be included under different asset categories.
27
Table 3
VLASTNÍ KAPITÁL CELKEM
Internal Ratings Based Approach
IAS 1 odst.
IRBA exposure classes
9 písm. c) odst.
(CRR Article 147)
IG6
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
VLASTNÍ KAPITÁL A ZÁVAZKY CELKEM
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
IAS 1 odst.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
IG6
Other non credit obligations
Informace o výkonných a nevýkonných expozicích
In FINREP, other items may be included under different asset categories.’
Hrubá účetní hodnota
Regulation (EC) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2013/33) (OJ L 297, 7.11.2013, p.
Kumulované ztráty ze znehodnocení, kumulované změny reálné hodnoty z titulu úvěrového rizika a rezerv
1).
Přijatý kolaterál a přijaté finanční záruky
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p.
Výkonné
1).
Nevýkonné
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p.
výkonné expozice
1).