natgillin/translations-raw huggingface dataset:
Odkazy
Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the accumulated variations of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]” [IFRS 9.6.5.3 and IFRS 9.6.5.8].
Hodnota aktiv držených v rámci poskytovaných služeb
“Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk” shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.
Příloha V část 2 odst.
“Hedge of net investments in foreign operations [effective portion]” shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet.
285 písm. g)
“Hedging derivatives.
Obhospodařování aktiv (podle typu zákazníka)
Cash flow hedges reserve [effective portion]” shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply.
Příloha V část 2 odst.
“Fair value changes of debt instruments measured at fair value through other comprehensive income” shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5.
285 písm. a)
“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:
Penzijní fondy
the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument [IFRS 9.6.5.15];
Portfolia zákazníků obhospodařovaná na základě volné úvahy v rámci smluvního ujednání (portfolio management)
the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;
Další investiční nástroje
the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument [IFRS 9.6.5.15, IFRS 9.6.5.16].
Aktiva v úschově (podle typu zákazníka)
Under IFRS “Revaluation reserves” shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
Z toho: svěřeno jiným subjektům
“Other reserves” shall be split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” and “Other”.
Příloha V část 2 odst.
“Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method.
285 písm. c)
“Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Příloha V část 2 odst.
“Treasury shares” shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in “other assets”.
285 písm. d)
STATEMENT OF PROFIT OR LOSS (2)
Příloha V část 2 odst.
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category “hedge accounting”, 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”).
285 písm. e)
The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category “hedge accounting”.
Podrozvahové činnosti: Podíly v nekonsolidovaných strukturovaných subjektech
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:
Účetní hodnota finančních aktiv vykazovaných v rozvaze
“Interest income”;
Z toho: čerpaná likviditní podpora
“Interest expense”;
Reálná hodnota čerpané podpory likvidity
“Dividend income”;
Z toho: jmenovitá hodnota poskytnutých úvěrových příslibů
“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss”.
Ztráty vzniklé vykazující instituci v běžném období
“Interest income.
IFRS 12 odst.
Financial assets held for trading” and “Interest expenses.
29 písm. a)
Financial liabilities held for trading” shall include, where the clean price is used, 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 to present correct interest income and expenses from the financial instruments that are hedged.
IFRS 12 odst.
Where the clean price is used, “Interest income.
29 písm. a); příloha V část 2 odst.
Financial assets held for trading” and “Interest expenses.
286
Financial liabilities held for trading” shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion [IFRS 9.6.7].
IFRS 12 odst.
“Interest income.
B26 písm. e)
Derivatives – Hedge accounting, interest rate risk” and “Interest expenses.
IFRS 12 odst.
Derivatives – Hedge accounting, interest rate risk” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “hedge accounting” which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss.
B26 písm. b); příloha V část 2 odst.
Where the clean price is used, these amounts 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.
287
With clean price, where the hedged item generates interest income (expense), these amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount.
Podle povahy činností
“Interest income - other assets” shall include amounts of interest income not included in the other items, like 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.
Sekuritizační jednotky pro speciální účel
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in “Interest income on liabilities”.
Jiné činnosti
These liabilities and their interests give rise to a positive yield for an institution.
čl.
“Interest expenses - other liabilities” shall include amounts of interest expenses not included in the other items, like 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.
4 odst.
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in “Interest expense on assets”.
1 bod 66 CRR
These assets and their interests give rise to a negative yield for an institution.
IFRS 12 odst.
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as “dividend income” separately from other gains and losses from these classes of instruments where the clean price is used or as part of gains or losses from these classes of instruments where the dirty price is used.
24, B6 písm. a)
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the period and dividends related to instruments held at the end of the reporting period.
Vybraná finanční aktiva vykazovaná v rozvaze vykazující instituce
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of these investments where they are accounted for using other than the equity method.
IFRS 12 odst.
“Gains or (–) losses on financial assets and liabilities held for trading, net” shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading.
29 písm. a) a b)
This item shall include also gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Příloha V část 2 odst.
“Gains or losses on financial assets and liabilities designated at fair value through profit or loss” shall include also the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch [IFRS 9.5.7.8].
213-239
This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
IFRS 9 dodatek A; příloha V část 2 odst.
“Gains or (–) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss” shall not include gains on equity instruments that a reporting entity chose to measure at fair value through other comprehensive income [IFRS 9.5.7.1(b)].
272
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:
Vybraný vlastní kapitál a finanční závazky vykazované v rozvaze vykazující instituce
where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;
Vydané kapitálové nástroje
where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7], the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable.
Podrozvahové expozice poskytnuté vykazující institucí
“Gains or (–) losses from hedge accounting, net” shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8.
IFRS 12 odst.
It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge.
B26 písm. e) Příloha I CRR; příloha V část 2 odst.
The reclassifications of the cash-flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the “Statement of profit or loss” as those impacted by the cash flows from the hedged items.
102-105, 112-115, 118
“Gains or (–) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations.
Odkazy Příloha V část 2 odst.
This item shall also include gains on hedges of net positions.
288-291
“Gains or losses on derecognition of non-financial assets” shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates.
Nesplacené zůstatky
“Modification gains or (–) losses, net” shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows [IFRS 9.5.4.3 and Appendix A].
Dceřiné podniky a jiné subjekty ve stejné skupině
“Provisions or (–) reversal of provisions.
Klíčoví vedoucí pracovníci instituce nebo její mateřské společnosti
Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net”.
IAS 24 odst.
Under IFRS, “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].
19 písm. a) a b)
Under national GAAP based on BAD “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
IAS 24 odst.
“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
19 písm. c); příloha V část 2 odst.
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”.
289
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
IAS 24 odst.
The impairment on those investments shall be reported in “(Impairment or (–) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
19 písm. d) a e) příloha V část 2 odst.
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
289
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
IAS 24 odst.
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (–) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5.
19 písm. f)
Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (–) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.
IAS 24 odst.
STATEMENT OF COMPREHENSIVE INCOME (3)
19 písm. g)
“Gains or (–) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Vybraná finanční aktiva
The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the changes in the variation of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]”.
IAS 24.18 písm. b)
“Hedge of net investments in foreign operations [effective portion]” shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.
Příloha V část 2 odst.
For hedges of net investment in foreign operations and cash flow hedges the respective amounts reported in “Transferred to profit or loss” shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.
213-239
“Hedging instruments [not designated elements]” shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component:
Vybrané finanční závazky
time value of options;
Jmenovitá hodnota úvěrových příslibů, finančních záruk a jiných poskytnutých příslibů
forward elements of forward contracts;
IAS 24 odst.
foreign exchange basis spread of financial instruments.
18 písm. b); Příloha I CRR; příloha V část 2 odst.
For options, the amounts reclassified to profit or loss and reported in “Transferred to profit or loss”’ shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.
102-105, 113-115, 118
“Debt instruments at fair value through other comprehensive income” shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in “(Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss)” and in “Exchange differences [gain or (–) loss], net” in template 2.
IAS 24 odst.
“Transferred to profit or loss” in particular shall include the transfer to profit or loss due to de-recognition or reclassification into the fair value through profit or loss measurement category.
18 písm. b); příloha V část 2 odst.
Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category [IFRS 9.5.6.4], the gains or losses arising due to the reclassification shall be reported in “Debt instruments at fair value through other comprehensive income”.
117
Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7] or into the amortised cost measurement category [IFRS 9.5.6.5], the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in “Transferred to profit or loss” and in “Other reclassifications”, adjusting in the latter case the carrying amount of the financial asset.
IAS 24.18 písm. b); příloha V část 2 odst.
For all components of the other comprehensive income, “Other reclassifications” shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.
290
Under IFRS “Income tax relating to items that will not be reclassified” and “Income tax relating to items that may be reclassified to profit or (–) loss” [IAS 1.91 (b), IG6] shall be reported as separate line items.
Jmenovitá hodnota derivátů
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Kumulované ztráty ze znehodnocení a kumulované negativní změny reálné hodnoty z titulu úvěrového rizika u nevýkonných expozic
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
IAS 24 odst.
For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages.
1 písm. c); příloha V část 2 odst.
Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.
69-71, 291
For the purposes of Annexes III and IV as well as this Annex, “accumulated negative changes in fair value due to credit risk” means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative.
Rezervy na nevýkonné podrozvahové expozice
The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument.
Příloha V část 2 odst.
This amount shall only be reported if the addition of positive and negative changes in fair value due to credit risk results in a negative amount.
11 106, 291
The valuation of the debt instruments shall be performed on the level of single financial instruments.
Odkazy Příloha V část 2 odst.
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
288-289, 292-293
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means: