natgillin/translations-raw huggingface dataset:
Dopady změn účetních postupů
other: including trading of financial instruments which cannot be classified in other breakdowns.
IAS 1 odst.
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
106 písm. b); IAS 1 odst.
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
IG 6; IAS 8 odst.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
42
Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income.
Počáteční zůstatek (běžné období)
Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in “of which: gains or (–) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.
Emise kmenových akcií
Subsequent fair value gains or losses on these financial instruments shall be reported in “of which: gains or (–) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.
IAS 1 odst.
All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
106 písm. d) bod iii)
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Emise prioritních akcií
Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4.
Emise jiných kapitálových nástrojů
These not designated hedging instruments shall be reported in accordance with paragraph 60 of this Part.
Uplatnění nebo vypršení jiných vydaných kapitálových nástrojů
Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position).
Konverze dluhu na vlastní kapitál
“Fair value changes of the hedged item attributable to the hedged risk” shall also include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A [IFRS 9.6.5.8].
Snížení kapitálu
Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.
Dividendy
“Additions” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
IAS 1 odst.
“Reversals” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
106 písm. d) bod iii); IAS 32 odst.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
35; IAS 1 odst.
“Accounting scope of consolidation” shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations.
IG6
Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.
Nákup vlastních akcií
In this template, the item “Investments in subsidiaries, joint ventures and associates” shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated.
IAS 1 odst.
“Assets under reinsurance and insurance contracts” shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
106 písm. d) bod iii); IAS 32 odst.
“Liabilities under insurance and reinsurance contracts” shall include liabilities under insurance and reinsurance contracts issued.
33
NON-PERFORMING EXPOSURES (18)
Prodej nebo zrušení vlastních akcií
For the purpose of template 18, non-performing exposures shall be those that satisfy any of the following criteria:
Reklasifikace finančních nástrojů z vlastního kapitálu do závazků
material exposures which are more than 90 days past due;
Reklasifikace finančních nástrojů ze závazků do vlastního kapitálu
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
Převody mezi složkami vlastního kapitálu
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
IAS 1 odst.
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
106 písm. d) bod iii); Příloha V část 2 odst.
Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3), including purchased or originated credit-impaired assets.
318
Exposures included in impairment stages other than Stage 3 shall be considered as non-performing where they meet the criteria to be considered as non-performing.
Zvýšení nebo (–) snížení vlastního kapitálu vyplývající z podnikových kombinací
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
IAS 1 odst.
Materiality shall be assessed in accordance with Article 178 of CRR.
106 písm. d) bod iii); IFRS 2 odst.
For the purpose of template 18, “exposures” shall include all debt instruments (debt securities and loans and advances which shall include also cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
10
Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost, (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part.
Jiná zvýšení nebo (–) snížení vlastního kapitálu
Each category shall be broken down by instrument and by counterparty.
IAS 1 odst.
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items:
106 písm. d)
loan commitments given;
IAS 1 odst.
financial guarantees given;
106 písm. d) body i–ii); IAS 1 odst.
other commitments given.
81A písm. c); IAS 1 odst.
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
IG6
In template 18 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Konečný zůstatek [běžné období]“
For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
PŘÍLOHU II
For the purpose of template 18, an exposure is “past-due” where it meets the criteria of paragraph 96 of this Part.
„PŘÍLOHU IV
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
VYKAZOVÁNÍ FINANČNÍCH INFORMACÍ PODLE VNITROSTÁTNÍCH ÚČETNÍCH RÁMCŮ
A commitment shall be considered as a non-performing exposure for its nominal amount where, 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.
BAREVNÝ KÓD ŠABLON:
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 guaranteed party, including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 213.
Části, které vyplní subjekty vykazující podle vnitrostátních GAAP
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.
Tyto buňky vykazující instituce řídící se příslušným účetním rámcem nevyplňují
Exposures classified as non-performing in accordance with paragraph 213 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”).
ŠABLONY FINREP PRO GAAP
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:
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: obchodovatelná finanční aktiva
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of that Article shall be applied;
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: neobchodní nederivátová finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
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;
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: neobchodní nederivátová finanční aktiva v reálné hodnotě zaúčtované do vlastního kapitálu
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.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: neobchodní nederivátová finanční aktiva oceněná pořizovací cenou
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.
Struktura finančních aktiv podle nástroje a podle odvětví protistrany: ostatní neobchodní nederivátová finanční aktiva
Where 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.
Finanční aktiva podléhající znehodnocení, která jsou podle vnitrostátních GAAP po splatnosti
Exposures shall be considered to have ceased being non-performing where all of the following conditions are met:
Podrozvahové expozice podle vnitrostátních GAAP: úvěrové přísliby, finanční záruky a jiné poskytnuté přísliby
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification according to the applicable accounting framework and Article 178 of the CRR respectively;
Deriváty - Zajišťovací účetnictví podle vnitrostátních GAAP: struktura podle typu rizika
the situation of the debtor has improved to the extent that full repayment, according to the original or where applicable the modified conditions, is likely to be made;
Nederivátové zajišťovací nástroje podle vnitrostátních GAAP: rozpis podle účetního portfolia
the debtor does not have any amount past-due by more than 90 days.
Pohyby opravných položek na krytí ztrát z titulu úvěrového rizika a znehodnocení kapitálových nástrojů podle vnitrostátních GAAP
An exposure shall remain classified as non-performing while the conditions in points (a), (b) and (c) of paragraph 228 of this Part of this Annex 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.
Odkazy na vnitrostátní GAAP založené na BAD
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.
Příloha V část 1 odst.
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure.
27-28
Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Čl.
exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;
4 Aktiva odst.
one year has passed since the latest between the moment where forbearance measures were applied and the moment where exposures have been classified as non-performing;
1 BAD
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.
Čl.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
13 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.
2 BAD; příloha V část 2 odst.
The specific exit conditions referred to in points (a), (b) and (c) 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.
2
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of that paragraph, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met.
Čl.
The conditions shall be assessed at least on a quarterly basis.
8 odst.
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18:
1 písm. a) a odst.
“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:
5 směrnice o účetnictví IAS 39 odst.
‘financial assets at amortised cost’ (IFRS);
9
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
Příloha II CRR
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
Příloha 2 část 2 odst.
“Debt instruments at fair value through other comprehensive income or through equity subject to impairment” shall encompass debt instruments included in any of the following:
4–5 ECB/2013/33
“Financial assets at fair value through other comprehensive income” (IFRS);
Příloha V část 1 odst.
“Non-trading non-derivative financial assets measured at fair value to equity”, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;
24 a 26
“Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment” shall encompass debt instruments included in any of the following:
Příloha V část 1 odst.
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);
24 a 27
“Financial assets designated at fair value through profit or loss” (IFRS);
Obchodovatelná finanční aktiva
“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);
Článek 32-33 BAD; příloha V část 1 odst.
“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
17
“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Příloha II CRR; příloha V část 1 odst.
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD).
17, 27
The carrying amount of any liability resulting from that designation shall not be reported in template F18.
Čl.
The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
8 odst.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part.
1 písm. a) a odst.
Exposures past due by more than 90 days but that are not material in accordance with Article 178 of CRR shall be reported within performing exposures in “Past due > 30 days <= 90 days”.
6 směrnice o účetnictví
Non-performing exposures shall be reported broken down by past due time bands.
IAS 32 odst.
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.
11; příloha 2 část 2 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.
4–5 ECB/2013/33
The following exposures shall be identified in separate columns:
Neobchodní nederivátová finanční aktiva v reálné hodnotě vykázané do zisku nebo ztráty
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;
Čl.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
36 odst.
“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
2 BAD
Information on collateral held and guarantees received on non-performing exposures shall be reported separately.
Čl.
Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part.
8 odst.
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.
1 písm. a) a odst.
FORBORNE EXPOSURES (19)
4 písm. b) směrnice o účetnictví; Příloha V část 1 odst.
For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures have been applied.
32
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
Neobchodní nederivátová finanční aktiva v reálné hodnotě zaúčtované do vlastního kapitálu
For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:
Čl.
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;
8 odst.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
1 písm. a) a odst.
Evidence of a concession shall include at least any of the following:
8 směrnice o účetnictví
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Neobchodní nederivátová finanční aktiva oceněná pořizovací cenou
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.
Článek 35 BAD; čl.
The exercise of clauses which, where 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 where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
6 odst.
For the purposes of Annexes III and IV as well as this Annex, “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 písm. i) a čl.
For the purpose of template 19, “debtor” shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.
8 odst.
For the purpose of template 19, “debt” shall include loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given including those loan commitments designated at fair value through profit and loss that are assets at the reporting date.
2 směrnice o účetnictví; příloha V část 1 odst.
“Debt” shall exclude exposures held for trading.
18, 19
“Debt” shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Ostatní neobchodní nederivátová finanční aktiva
For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.