natgillin/translations-raw huggingface dataset:
1 bod 124 CRR
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
čl.
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
8 odst.
“Gains or losses on de-recognition of non-financial assets”;
6 směrnice o účetnictví; příloha V část 2 odst.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
18
“Profit or loss after tax from discontinued operations”.
Příloha V část 2 odst.
“Impairment or (–) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
20
“Provisions or (–) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Čl.
GROUP STRUCTURE (40)
8 odst.
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
1 písm. a) a odst.
All entities regardless the activity they perform shall be reported.
6 a 8 směrnice o účetnictví
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
Čl.
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
39 odst.
“LEI code” shall include the LEI code of the investee.
6 BAD
Where a LEI code exists for the investee it shall be reported;
IAS 1 odst.
“Entity code” shall include the identification code of the investee.
7 písm. g),h); IFRS 9 odst.
The entity code is a row identifier and shall be unique for each row in template 40.1.
6.5.15,.6.5.16; IFRS 7 odst.
“Entity name” shall include the name of the investee;
24E písm. b), c); příloha V část 2 odst.
“Entry date” means the date in which the investee entered within the “scope of the group”;
60
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Čl.
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
4 Závazky odst.
“Residence of investee” means the country of residence of the investee;
13 BAD čl.
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
4 odst.
“NACE code” shall be provided on the basis of the principal activity of the investee.
1 bod 123 CRR
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
Čl.
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
4 Závazky odst.
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
12 BAD
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Čl.
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
7 odst.
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
1 směrnice o účetnictví
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Fondy z přecenění reálnou hodnotou
“Acquisition cost” means the amount paid by the investors;
Čl.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
8 odst.
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
1 písm. a) směrnice o účetnictví
The following information shall be reported on an “instrument-by-instrument” basis:
Zajištění čistých investic do zahraničních jednotek
“Security code” shall include the ISIN code of the security.
Čl.
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
8 odst.
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;
1 písm. a) a odst.
“Holding company code” shall be the identification code of the entity within the group that holds the investment.
8 písm. b) směrnice o účetnictví
“Holding company LEI code” shall include the LEI code for the company holding the security.
Zajišťovací deriváty.
Where a LEI code exists for the holding company it shall be reported;
Zajištění peněžních toků
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
Čl.
The amounts shall correspond to the security held by the related holding company.
8 odst.
FAIR VALUE (41)
1 písm. a) a odst.
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86 shall be reported in this template.
8 písm. a) směrnice o účetnictví; čl.
Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
30 písm. a) CRR
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
Jiná zajištění
“Hybrid contracts” shall include for liabilities the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it shall include non-separated hybrid instruments in their entirely.
Čl.
“Managed for credit risk” shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.
8 odst.
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
1 písm. a) a odst.
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
8 písm. a) směrnice o účetnictví
“Other intangible assets” shall include all other intangible assets than goodwill.
Čl.
PROVISIONS (43)
8 odst.
This template shall include reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.
1 písm. a) a odst.
“Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4” shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.
8 druhý pododstavec směrnice o účetnictví
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Čl.
These templates shall include accumulated information of all defined benefit plans of the institution.
4 Závazky odst.
Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
11–13 BAD
Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
Rezervní fond na všeobecná bankovní rizika (je-li vykazován v rámci vlastního kapitálu)
“Net defined benefit assets” shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Čl.
The amount of this item and the amount recognised in the memo item “Fair value of any right to reimbursement recognized as asset” shall be included in the item “Other assets” of the balance sheet.
9 odst.
Template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
7 písm. a) směrnice o účetnictví; čl.
The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.
27; příloha V část 2 odst.
The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.
29
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Konsolidační rozdíly po první konsolidaci
“Pension and similar expenses” shall include the amount recognized in the period as staff expenses for any post – employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds;
Čl.
“Share based payments” shall include the amount recognized in the period as staff expenses for share based payments.
24 odst.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
3 písm. c) směrnice o účetnictví
“Financial liabilities designated at fair value through profit or loss” shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.
Příloha III Aktiva oddíl D část III odst.
“Gains or losses on de-recognition of non-financial assets” shall be broken down by type of asset; each line item shall include the gain or the loss on the asset that has been derecognised.
2 směrnice o účetnictví; čl.
“Other assets” shall include other tangible assets, intangible assets and investments not reported elsewhere.
4 Aktiva odst.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
12 BAD; příloha V část 2 odst.
“Operating leases other than investment property” shall include, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
30
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
Čl.
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
4 Závazky odst.
Other” or “Other operating expenses.
14 BAD
Other”
Čl.
STATEMENT OF CHANGES IN EQUITY (46)
26 odst.
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
2b CRR
“Transfers among components of equity” shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon de-recognition.
Čl.
PART 3
24 odst.
MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS
4 směrnice o účetnictví
The Tables 2 and 3 map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Čl.
Table 2
4 Závazky BAD
Standardised Approach
Čl.
SA exposure classes (CRR Article 112)
27 Vertikální uspořádání odst.
FINREP counterparty sectors
1 BAD příloha V část 2 odst.
Comments
31
Central governments or central banks
příloha V část 2 odst.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
37
Regional governments or local authorities
Čl.
Public sector entities
27 Vertikální uspořádání odst.
Non financial corporations.
2 BAD příloha V část 2 odst.
Multilateral development banks
31
International organisations
Příloha V část 2 odst.
Institutions
39
(i.e. credit institutions and investment firms)
Čl.
Corporates
Prováděcí nařízení Komise (EU) 2017/1444
Commission Implementing Regulation (EU) 2017/1444
ze dne 9. srpna 2017,
of 9 August 2017
kterým se ukládá prozatímní antidumpingové clo z dovozu některých korozivzdorných ocelí pocházejících z Čínské lidové republiky
imposing a provisional anti-dumping duty on imports of certain corrosion resistant steels originating in the People's Republic of China
s ohledem na nařízení Evropského parlamentu a Rady (EU) 2016/1036 ze dne 8. června 2016 o ochraně před dovozem subvencovaných výrobků ze zemí, které nejsou členy Evropské unie [1], a zejména na článek 7 tohoto nařízení,
Having regard to Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union [1], and in particular Article 7 thereof,
Dne 9. prosince 2016 zahájila Evropská komise (dále jen „Komise“) antidumpingové šetření týkající se dovozu některých korozivzdorných ocelí pocházejících z Čínské lidové republiky (dále jen „ČLR“ nebo „dotčená země“) do Unie na základě článku 5 nařízení Evropského parlamentu a Rady (EU) č. 2016/1036 (dále jen „základní nařízení“).
On 9 December 2016, the European Commission (‘the Commission’) initiated an anti-dumping investigation with regard to imports into the Union of certain corrosion resistant steels (‘CRS’) originating in the People's Republic of China (‘PRC’ or ‘the country concerned’) on the basis of Article 5 of Regulation (EU) 2016/1036 (‘the basic Regulation’).
V Úředním věstníku Evropské unie uveřejnila příslušné oznámení [2] (dále jen „oznámení o zahájení řízení“).
It published a Notice of Initiation in the Official Journal of the European Union [2] (‘the Notice of Initiation’).
Komise zahájila šetření na základě podnětu, kterou podalo dne 25. října 2016 Sdružení evropských výrobců oceli (dále jen „sdružení Eurofer“ nebo „žadatel“) jménem výrobců představujících více než 53 % celkové výroby korozivzdorné oceli v Unii.
The Commission initiated the investigation following a complaint lodged on 25 October 2016 by the European Steel Association (‘Eurofer’ or ‘the complainant’) on behalf of producers representing more than 53 % of the total Union production of CRS.
Na základě žadatelova podnětu ze dne 24. května 2017 položeného požadovanými důkazy zveřejnila Komise dne 8. července 2017 prováděcí nařízení (EU) 2017/1238 [3], kterým se zavádí celní evidence dovozu některých výrobků z korozivzdorných ocelí pocházejících z ČLR, které od 9. července 2017 podléhají celní evidenci.
Following the request of 24 May 2017 by the complainant, supported by the required evidence, the Commission published on 8 July 2017 Implementing Regulation (EU) 2017/1238 [3] making imports of certain corrosion resistant steels products originating in the PRC subject to registration as of 9 July 2017.
Komise má dostatečné důkazy prima facie odůvodňující potřebu celní evidence dovozu, neboť objem dovozu z dotčené země a jeho podíl na trhu se po zahájení šetření prudce zvýšil, a dospěla k závěru, že podmínky stanovené v čl.
The Commission had sufficient prima facie evidence justifying the need to register imports as imports and market shares from the country concerned had sharply increased after the investigation was initiated and concluded that the conditions pursuant to Article 14(5) of the basic Regulation had been met.
5 základního nařízení byly splněny.
In the Notice of Initiation, the Commission invited interested parties to come forward in order to participate in the investigation.
Zúčastněné strany
In addition, the Commission specifically informed the complainants, other known Union producers, the known exporting producers, the Chinese authorities, known importers, suppliers and users, traders and associations known to be concerned about the initiation of the investigation and invited them to participate.
V oznámení o zahájení řízení vyzvala Komise zúčastněné strany, aby se přihlásily a mohly se tak zúčastnit šetření.
Interested parties were given the opportunity to make their views known in writing and to request a hearing with the Commission and/or the Hearing Officer in trade proceedings.
Komise o zahájení šetření navíc výslovně informovala žadatele, další známé výrobce v Unii, známé vyvážející výrobce a orgány ČLR, známé dovozce, dodavatele a uživatele, obchodníky, jakož i sdružení, o nichž je známo, že se jich šetření týká, a vyzvala je k účasti.
All interested parties who so requested and showed that there were particular reasons why they should be heard were granted a hearing.
Zúčastněné strany dostaly možnost písemně sdělit svá stanoviska a požádat o slyšení u Komise a/nebo u úředníka pro slyšení v obchodních řízeních.
Analogue country producers
Všechny zúčastněné strany, které o to požádaly a prokázaly, že mají konkrétní důvody ke slyšení, byly vyslechnuty.
For the purpose of selecting an analogue country, the Commission contacted producers in Brazil, Canada, India, Japan, South Korea, Taiwan, Turkey, Ukraine and the USA, informed them about the initiation and invited them to participate.
Výrobci ze srovnatelné země
In the Notice of Initiation, the Commission informed interested parties that it provisionally chose Canada as a third market economy country (‘analogue country’) within the meaning of Article 2(7)(a) of the basic Regulation.
Za účelem výběru srovnatelné země se Komise obrátila také na výrobce v Brazílii, Kanadě, Indii, Japonsku, Jižní Korei, na Tchaj-wanu, v Turecku, na Ukrajině a v USA, informovala o zahájení řízení a vyzvala je k účasti.
Sampling
V oznámení o zahájení řízení Komise informovala zúčastněné strany, že prozatímně vybrala Kanadu jako třetí zemi s tržním hospodářstvím („srovnatelná země“) ve smyslu čl. 2 odst. 7 písm. a) základního nařízení.
In its Notice of Initiation, the Commission stated that it might sample the interested parties in accordance with Article 17 of the basic Regulation.
Odběr vzorků
Sampling of Union producers
V oznámení o zahájení řízení Komise uvedla, že možná bude nutné vybrat vzorek zúčastněných stran v souladu s článkem 17 základního nařízení.
In the Notice of Initiation, the Commission stated that it had provisionally selected a sample of Union producers.
Výběr vzorku výrobců v Unii
The Commission selected the sample on the basis of the highest representative production and sales volumes whilst ensuring a geographical spread.
V oznámení o zahájení řízení Komise uvedla, že vybrala předběžný vzorek výrobců v Unii.
This provisional sample consisted of four Union producers located in four different Member States and accounted for over 30 % of Union production of corrosion resistant steels.
Komise vybrala vzorek na základě největšího reprezentativního objemu výroby a prodeje se zajištěním zeměpisného rozložení.
The Commission invited interested parties to comment on the provisional sample.
Tento předběžný vzorek tvořili čtyři výrobci v Unii, kteří mají své sídlo ve čtyřech různých členských státech a na které připadá více než 30 % výroby korozivzdorných ocelí v Unii.
Two companies wrote to explain that they were unable to complete the necessary questionnaire.
Komise vyzvala zúčastněné strany, aby se k předběžnému vzorku vyjádřily.
Whilst maintaining their support for the complaint they withdrew from the preliminary sample.
Dvě společnosti písemně sdělily, že potřebný dotazník nemohou vyplnit.
The Commission assessed the impact of the exclusion of these two companies in the sample and concluded that, with the inclusion of two other companies, the sample was still representative of the situation of the Union industry.
Podání podnětu sice podpořily, ale svou účast v předběžném vzorku odřekly.
The largest of the two companies which asked not to be sampled submitted in its request that it was under government control and for sale by public offering under a tender procedure.
Komise posoudila dopad neúčasti těchto dvou společností ve vzorku a dospěla k závěru, že při účasti dvou zbývajících společností zůstává vzorek reprezentativním ukazatelem situace průmyslu v Unii.
Considering these facts, the Commission concluded that the company's inclusion would influence the financial micro-indicators of the sample in a significant negative manner, particularly in the light of the considerable production and sales quantities involved.
Největší ze dvou společností, které požádaly o vyřazení ze vzorku, ve své žádosti uvedla, že podléhá státní kontrole a je v rámci veřejného nabídkového řízení na prodej.
The other company explained that it was actively cooperating in other antidumping proceedings and cited a lack of resources for managing also the current case.
Vzhledem k těmto skutečnostem Komise usoudila, že zahrnutí společnosti do vzorku by výrazně negativním způsobem ovlivnilo jeho finanční mikroukazatele, a to zejména s ohledem na značně vysoký objem výroby a prodeje, o něž se v daném případě jednalo.
Taking into consideration the fact that the company could be replaced without prejudice to the representativity of the sample, the Commission concluded it was reasonable and proportional to accept the company's request not to be part of the sample.
Druhá společnost vysvětlila svou neúčast tím, že aktivně spolupracuje v rámci jiných antidumpingových řízení, a uvedla, že na zajištění své účasti v této věci nemá dostatek prostředků.
The Commission therefore notified parties that two other companies were selected to the sample and again asked for comments from interested parties.
Vzhledem k tomu, že společnost mohla být nahrazena bez omezení reprezentativnosti vzorku, dospěla Komise k závěru, že vyhovět žádosti této společnosti o vyřazení ze vzorku je opodstatněné a přiměřené.
Eurofer submitted comments and suggested adding a fifth company in order to improve the sample's geographical representativity.
Komise proto strany vyrozuměla, že do vzorku byly zařazeny obě zbývající společnosti, a opětovně vyzvala zúčastněné strany k jejich vyjádření.
However, after analysing these comments, the Commission concluded that the revised sample was sufficiently representative because it accounted for 29 % of Union production of corrosion resistant steels and was located in four different Member States.