natgillin/translations-raw huggingface dataset:
Odborné, vědecké a technické činnosti
The code shall be used to identify the individual counterparty.
Administrativní a podpůrné činnosti
However, the purpose of this column is to link counterparty details in C 27.00 with exposures reported in C 28.00 – C 31.00.
Veřejná správa a obrana, povinné sociální zabezpečení
The code of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
Vzdělávání
The codes shall be used in a consistent way across time.
Zdravotní a sociální péče
The composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.
Kulturní, zábavní a rekreační činnosti
Name
Ostatní činnosti
The name shall correspond to the name of the group whenever a group of connected clients is reported.
ÚVĚRY A JINÉ POHLEDÁVKY
In any other case, the name shall correspond to the individual counterparty.
Podrozvahové aktivity: podíly v nekonsolidovaných strukturovaných subjektech
For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group’s commercial name.
Účetní hodnota finančních aktiv vykazovaných v rozvaze
LEI Code
Z toho: čerpaná podpora likvidity
The legal entity identifier code of the counterparty.
Reálná hodnota čerpané podpory likvidity
Residence of the counterparty
Účetní hodnota finančních závazků vykazovaných v rozvaze
The ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s ‘Balance of Payments Vademecum’)
Jmenovitá hodnota podrozvahových položek poskytnutých vykazující institucí
For groups of connected clients, no residence shall be reported.
z toho: jmenovitá hodnota poskytnutých úvěrových příslibů
Sector of the counterparty
Ztráty vzniklé vykazující instituci v běžném období
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
IFRS 12 odst.
Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) households.
29 písm. a)
For groups of connected clients, no sector shall be reported.
IFRS 12 odst.
NACE code
29 písm. a); Příloha V část 2 odst.
For the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans l’Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used.
118
This column shall apply only for the counterparties ‘Other financial corporations’ and ‘Non-financial corporations’.
IFRS 12 odst.
NACE codes shall be used for ‘Non-financial corporations’ with one level detail (e.g.
B26. písm. e)
‘F – Construction’) and for ‘Other financial corporations’ with a two level detail, which provides separate information on insurance activities (e.g.
IFRS 12 odst.
‘K65 — Insurance, reinsurance and pension funding, except compulsory social security’).
B26 písm. b)
The ‘Other financial corporations’ and ‘Non-financial corporations’ economic sectors shall be classified on the basis of FINREP counterparty breakdown.
Podle povahy činností
For groups of connected clients, no NACE code shall be reported.
Sekuritizační jednotky pro speciální účely
Type of counterparty
Obhospodařování aktiv
Article 394(2) of CRR
Jiné činnosti
The type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities shall be specified by using ‘I’ for institutions or ‘U’ for unregulated financial sector entities.
čl.
For a group of connected clients, if a unique code is available at national level, this code shall be reported as the code of the group of connected clients.
4 odst.
Where there is no unique code at the national level, the code that shall be reported shall be the code of the parent company in C 27.00.
1 bod 66 CRR
In the cases where the group of connected clients does not have a parent, the code that shall be reported shall be the code of the individual entity which is considered by the institution as the most significant within the group of connected clients.
Příloha V část 2 odst.
In any other case, the code shall correspond to the individual counterparty.
117 písm. a)
The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU.
IFRS 12 odst.
Group or individual
28, B6. písm. a)
The institution shall report ‘1’ for the reporting of exposures to individual clients or ‘2’ for the reporting of exposures to groups of connected clients.
Vybraná finanční aktiva vykazovaná v rozvaze vykazující instituce
Transactions where there is an exposure to underlying assets
IFRS 12 odst.
Article 390(7) of CRR
29 písm. a) a b)
In accordance with further technical specifications by the national competent authorities, when the institution has exposures to the reported counterparty through a transaction where there is an exposure to underlying assets, the equivalent to ‘Yes’ shall be reported; otherwise the equivalent to ‘No’ shall be reported.
z toho: nevýkonné
Original exposures
Vybraný vlastní kapitál a finanční pasiva vykazovaná v rozvaze vykazující instituce
Articles 24, 389, 390 and 392 of CRR.
Emitované kapitálové nástroje
The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additional exposures arising from transactions where there is an exposure to underlying assets.
IAS 32 odst.
According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk.
4
These columns shall contain the original exposure, i.e. the exposure value without taking into account value adjustments and provisions, which shall be deducted in column 210.
IAS 39 odst.
The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR.
9, AG15 písm. a)
The valuation of assets and off-balance-sheet items shall be effected in accordance with the accounting framework to which the institution is subject, according to Article 24 of CRR.
Podrozvahové položky poskytnuté vykazující institucí
Exposures deducted from own funds, which are not exposures according to Article 390(6)(e), shall be included in these columns.
IFRS 12 odst.
These exposures shall be deducted in column 200.
B26. písm. e)
Exposures referred to in points (a) to (d) of Article 390(6)of CRR shall not be included in these columns.
Aktuální zůstatky
Original exposures shall include any asset and off-balance sheet items according to Article 400 of CRR.
Mateřský podnik a subjekty se spoluovládáním a podstatným vlivem
The exemptions shall be deducted for the purpose of Article 395(1) of CRR in column 320.
Dceřiné podniky a jiné subjekty patřící do téže skupiny
Exposures from both non-trading and trading book shall be included.
Přidružené a společné podniky
For the breakdown of the exposures in financial instruments, where different exposures arising from netting agreements constitute a single exposure, the latter shall be allocated to the financial instrument corresponding to the principal asset included in the netting agreement (in addition, see the introductory section).
Klíčové vedení instituce nebo její mateřské společnosti
Total original exposure
Jiné spřízněné strany
The institution shall report the sum of direct exposures and indirect exposures as well as the additional exposures that arise from the exposure to transactions where there is an exposure to underlying assets.
IAS 24 odst.
Article 178 of CRR.
19 písm. a) a b)
The institution shall report the part of the total original exposure corresponding to defaulted exposures.
IAS 24 odst.
Direct exposures
19 písm. c); Příloha V část 2 odst.
Direct exposures shall mean the exposures on ‘immediate borrower’ basis.
120
Regulation (EC) No 25/2009 (‘ECB/2008/32’) Annex II, Part 2, table, categories 2 and 3.
IAS 24 odst.
Debt instruments shall include debt securities, and loans and advances.
19 písm. d) a e); Příloha V část 2 odst.
The instruments included in this column shall be those qualified as ‘loans of up to and including one year/over one year and up to and including five years/of over five years’ original maturity’, or as ‘securities other than shares’, according to ECB/2008/32.
120
Repurchase transactions, securities or commodities lending or borrowing transactions (securities financing transactions) and margin lending transactions shall be included in this column.
IAS 24 odst.
ECB/2008/32 Annex II, Part 2, table, categories 4 and 5.
19 písm. f)
The instruments included in this column shall be those qualified as ‘Shares and other equities’ or as ‘MMF shares/units’ according to ECB/2008/32.
IAS 24 odst.
Article 272(2) and Annex II of CRR.
19 písm. g)
The instruments that shall be reported in this column shall include derivatives listed in Annex II of CRR and long settlement transactions, as defined in Article 272(2) of CRR.
Příloha V část 2 odst.
Credit derivatives that are subject to counterparty credit risk shall be included in this column.
120
Off balance sheet items
Vybraná finanční aktiva
Annex I of CRR.
IAS 24 odst.
The value that shall be reported in these columns shall be the nominal value before any reduction of specific credit risk adjustments and without application of conversion factors.
18 písm. b)
Loan commitments
z toho: znehodnocená finanční aktiva
Annex I, points 1(c) and (h), 2(b)(ii), 3(b)(i) and 4(a) of CRR.
Vybrané finanční závazky
Loan commitments are 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.
Jmenovitá hodnota úvěrových příslibů, finančních záruk a jiných poskytnutých příslibů
Financial guarantees
IAS 24 odst.
Annex I, points 1(a),(b) and (f), of CRR.
18 písm. b); příloha V část 2 odst.
Financial guarantees are contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
62
Credit derivatives that are not included in the column ‘derivatives’ shall be reported in this column.
z toho: v selhání
Other commitments
IAS 24 odst.
Other commitments are the items in Annex I to CRR that are not included in the previous categories.
18 písm. b); příloha V část 2 odst.
The exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the institution shall be reported in this column.
61
Indirect exposures
IAS 24 odst.
Article 403 of CRR.
18 písm. b); příloha V část 2 odst.
According to Article 403 of CRR, a credit institution may use the substitution approach where an exposure to a client is guaranteed by a third party, or secured by collateral issued by a third party.
63, 121
The institution shall report in this block of columns the amounts of the direct exposures that are re-assigned to the guarantor or the issuer of collateral provided that the latter would be assigned an equal or lower risk weight than the risk weight which would be applied to the third party under Part Three, Title II, Chapter 2 of CRR.
Pomyslná hodnota derivátů
The protected reference original exposure (direct exposure) shall be deducted from the exposure to the original borrower in the columns of ‘Eligible credit risk mitigation techniques’.
Příloha V část 2 odst.
The indirect exposure shall increase the exposure to the guarantor or issuer of collateral via substitution effect.
70–71
This shall apply also to guarantees given within a group of connected clients.
Kumulované ztráty ze znehodnocení, kumulované změny reálné hodnoty z titulu úvěrového rizika a rezerv na nevýkonné expozice
The institution shall report the original amount of the indirect exposures in the column that corresponds to the type of direct exposure guaranteed or secured by collateral such as, when the direct exposure guaranteed is a debt instrument, the amount of ‘Indirect exposure’ assigned to the guarantor shall be reported under the column ‘Debt instruments’.
IAS 24 odst.
Exposures arising from credit-linked notes shall also be reported in this block of columns, according to Article 399 of CRR.
18 písm. c)
See column 060.
IAS 24 odst.
See column 070.
19 písm. c)
See column 080.
IAS 24 odst.
The value of these columns shall be the nominal value before any reduction of specific credit risk adjustments and conversion factors are applied.
19 písm. d) a e)
See column 090.
IAS 24 odst.
See column 100.
18 písm. a); IAS 18 odst.
See column 110.
35 písm. b) bod iii); příloha V část 2 odst.
Additional exposures arising from transactions where there is an exposure to underlying assets
21
Article 390(7) of CRR.
Úrokové náklady
Additional exposures that arise from transactions where there is an exposure to underlying assets.
IAS 24 odst.
(-) Value adjustments and provisions
18 písm. a); IAS 1 odst.
Articles 34, 24, 110 and 111 of CRR.
97; příloha V část 2 odst.
Value adjustment and provisions included in the corresponding accounting framework (Directive 86/635/EEC or Regulation (EC) No 1606/2002) that affect the valuation of exposures according to Articles 24 and 110 of CRR.
21
Value adjustments and provisions against the gross exposure given in column 040 shall be reported in this column.
IAS 24 odst.
(-) Exposures deducted from own funds
18 písm. a); IAS 18 odst.
Article 390(6)(e) of CRR.
35 písm. b) bod v); příloha V část 2 odst.
Exposures deducted from own funds, which shall be included in the different columns of Total original exposure, shall be reported.
28
Exposure value before application of exemptions and CRM
IAS 24 odst.
Article 394(1)(b) of CRR.
18 písm. a); IFRS 7 odst.
Institutions shall report the exposure value before taking into account the effect of the credit risk mitigation, where applicable.
20 písm. c)
The exposure value to be reported in this column shall be the amount used for determining whether an exposure is a large exposure according to the definition in Article 392 of CRR.
Náklady na poplatky a provize
This shall include the original exposure after subtracting value adjustments and provisions and the amount of the exposures deducted from own funds.
Zisky nebo (–) ztráty z odúčtování finančních aktiv a závazků neoceňovaných v reálné hodnotě do zisku nebo ztráty
Of which: Non-trading book
IAS 24 odst.
The amount of the non-trading book from the total exposure before exemptions and CRM.
18 písm. a)
% of eligible capital
Zisky nebo (–) ztráty z odúčtování nefinančních aktiv
Articles 4(1)(71)(b) and 395 of CRR.
IAS 24 odst.
The amount that shall be reported is the percentage of the exposure value before application of exemptions and CRM related to the eligible capital of the institution, as defined in Article 4(1)(71)(b) of CRR.
18 písm. a); příloha V část 2 odst.
(-) Eligible credit risk mitigation (CRM) techniques
122
Articles 399 and 401 to 403 of CRR.
Zvýšení nebo (–) snížení za období v kumulovaných ztrátách ze znehodnocení, kumulovaných změnách reálné hodnoty z titulu úvěrového rizika a rezerv na nevýkonné dluhové nástroje, záruky a přísliby
CRM techniques as defined in Article 4(1)(57) of CRR.
IAS 24 odst.
For the purposes of this reporting, the CRM techniques recognised in Part Three, Title II, Chapter 3 and 4, of CRR shall be used in accordance with Articles 401 to 403 of CRR.
18 písm. d)
CRM techniques may have three different effects in the LE regime: substitution effect; funded credit protection other than substitution effect; and real estate treatment.
Hierarchie reálné hodnoty
(-) Substitution effect of eligible credit risk mitigation techniques
IFRS 13 odst.
The amount of funded and unfunded credit protection that shall be reported in these columns shall correspond to the exposures guaranteed by a third party, or secured by collateral issued by a third party, where the institution decides to treat the exposure as incurred with the guarantor or the issuer of collateral.
93 písm. b) a BC216
(-) Debt instruments
IFRS 7 odst.
(-) Equity instruments
25–26
(-) Derivatives
IFRS 7 odst.
(-) Off balance sheet items
8 písm. c); IAS 39 odst.
The value of these columns shall be without application of conversion factors.
9 a odst.
(-) Loan commitments
AG16 a AG26
(-) Financial guarantees
Finanční nástroje v reálné hodnotě vykázané do zisku nebo ztráty
(-) Other commitments
Účetní neshoda
(-) Funded credit protection other than substitution effect
Ocenění na základě reálné hodnoty
Article 401 of CRR.
IFRS 7 odst.
The institution shall report the amounts of funded credit protection, as defined in Article 4(1)(58) of CRR, that are deducted from the exposure value due to the application of Article 401 of CRR.
B5 písm. a)
(-) Real estate
IAS 39 odst.
Article 402 of CRR.
9b bod i)
The institution shall report the amounts deducted from the exposure value due to the application of Article 402 of CRR.
IAS 39 odst.
(-) Amounts exempted
9b bod ii)
Article 400 of CRR.
IAS 39 odst.
The institution shall report the amounts exempted from the LE regime.
11A–12
Exposure value after application of exemptions and CRM
Kapitálové nástroje
Article 394(1)(d) of CRR.
Ostatní oddělitelné hybridní kontrakty (v reálné hodnotě nevykázané do zisku nebo ztráty)
The institution shall report the exposure value after taking into account the effect of the exemptions and credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
FINANČNÍ AKTIVA
This column shall include the amount to be taken into account in order to comply with the large exposures limit set out in Article 395 of CRR.
IAS 39 odst.
The institution shall report the total exposure after application of exemptions and after taking into account the effect of CRM belonging to the non-trading book.
9; příloha V část 2 odst.
The institution shall report the percentage of the exposure value after application of exemptions and CRM related to the eligible capital of the institution, as defined in Article 4(1)(71)(b) of CRR.
129
The institution shall report in template LE3 the data of the individual clients belonging to the groups of connected clients included in the rows of template LE2.
Realizovatelné (hostitelské smlouvy)
Columns 010 and 020 are a composite row identifier, and together must be unique for each row in the table.
IAS 39 odst.
The code of the individual counterparty belonging to the groups of connected clients shall be reported.
11; příloha V část 2 odst.
Group code
130
If a unique code for a group of connected clients is available at national level, this code shall be reported.
Úvěry a pohledávky (hostitelské smlouvy)
Where there is no unique code at the national level, the code that shall be reported shall be the code used for reporting exposures to the Group of Connected clients in C 28.00 (LE2).
Investice držené do splatnosti (hostitelské smlouvy)
Where a client belongs to several groups of connected clients, it shall be reported as a member of all the groups of connected clients.
FINANČNÍ ZÁVAZKY
See column 030 of template LE2.
Finanční závazky v naběhlé hodnotě (hostitelské smlouvy)
Type of connection
IAS 37 odst.
The type of connection between the individual entity and the group of connected clients shall be specified by using either:
70–83
‘a’ within the meaning of Article 4(1)(39)(a) of CRR (control); or
IAS 37 dodatek C.6-10
‘b’ within the meaning of Article 4(1)(39)(b) of CRR (interconnectedness).
IAS 37 dodatek C.9; IAS 39 odst.
When financial instruments in template LE2 are provided to the whole group of connected clients they shall be allocated to the individual counterparties in template LE3 in accordance with the business criteria of the institution.
2 písm. h), 47 písm. c) a d), BC 15, AG4
The remaining instructions are the same as for template LE2.
IAS 37 odst.
C 30.00 — Maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE 4)
14
The code is a row identifier and must be unique for each row in the table.
Počáteční zůstatek (účetní hodnota na začátku období)
See column 010 of template LE1.
IAS 37 odst.
Maturity buckets of the exposure
84 písm. a)
Article 394(2)(e) of CRR
Přírůstky, včetně zvýšení stávajících rezerv
The institution shall report this information for the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities.
IAS 37 odst.
The maturity buckets are defined with a monthly interval up to one year, with a quarterly interval from one year up to three years and with larger intervals from three years onwards.
84 písm. b)
Each exposure value before application of exemptions and CRM (column 210 of LE2 template) shall be reported with the whole outstanding amount in the respective maturity bucket of its expected residual maturity.
(–) Použité částky
In case of several separate relationships constituting an exposure to a client, each of these parts of the exposure shall be reported with the whole outstanding amount in the respective maturity bucket of its expected residual maturity.
IAS 37 odst.
Instruments which do not have a fixed maturity, like equity, shall be included in the column ‘undefined maturity’.
84 písm. c)
The expected maturity of the exposure shall be reported for both direct and indirect exposures.
(–) Nevyužité částky reverzované během období
For direct exposures, when allocating expected amounts of equity instruments, debt instruments and derivatives into the different maturity buckets of this template, the instructions of the maturity ladder template of the additional metrics on liquidity shall be used (see consultation paper CP18 published on 23.05.2013).
IAS 37 odst.
In the case of off-balance sheet items, the maturity of the underlying risk shall be used in the allocation of expected amounts to maturity buckets.
84 písm. d)
More specifically, for forward deposits that means the maturity structure of the deposit; for financial guarantees, the maturity structure of the underlying financial asset; for undrawn facilities of loan commitments, the maturity structure of the loan; and for other commitments, the maturing structure of the commitment.
Zvýšení diskontované částky (v průběhu času) a vliv změn diskontní sazby
In the case of indirect exposures, the allocation into maturity buckets shall be based on the maturity of the guaranteed operations which generate the direct exposure.
IAS 37 odst.
In case an exposure or a part of an exposure is to be regarded as defaulted and is reported as such in template C 28.00 (LE 2, column 050) and C 29.00 (LE 3, column 060), the expected run-off of the defaulted exposure must be allocated to the respective maturity buckets as follows:
84 písm. e)
When the reporting entity, in spite of the default, has a clear calendar of expected repayments of the exposure, it shall allocate them into the respective buckets accordingly.
Ostatní pohyby
When the reporting entity does not have a reasoned view of when defaulted amounts will be repaid (if ever), it shall allocate them into the category ‘undefined maturity’.
Konečný zůstatek (účetní hodnota na konci období)
C 31.00 — Maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5)
Investiční nemovitý majetek
The institution shall report in template LE5 the data of the individual counterparties belonging to the groups of connected clients included in the rows of template LE4.
IAS 40 odst.
Columns 010 and 020 are a composite row identifier and together must be unique for each row in the table.
69; IAS 1 odst.
See column 010 of template LE3.
34 písm. a), 98 písm. d)
See column 020 of template LE3.
IAS 38 odst.
Maturity buckets of the exposures
113-115A; IAS 1 odst.
See columns 020-250 of template LE4.’
34 písm. a)
CREDIT RISK: EQUITY - IRB APPROACHES TO CAPITAL REQUIREMENTS.
IAS 1 odst.
CR SEC Details
34 písm. a)
OPR Details