natgillin/translations-raw huggingface dataset:
Pro všechny ostatní sekuritizační pozice: tranše první ztráty je definována v čl.
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;
242 odst.
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.
15 CRR použitelného 31. prosince 2018.
“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.
V této skupině sloupců se shromažďují údaje o podrozvahových položkách a derivátech rozčleněných podle tranší (přednostní, mezaninové nebo tranše první ztráty).
It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge.
Platí zde stejná kritéria pro zařazení podle tranší jako u rozvahových položek.
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.
Pravděpodobné datum ukončení celé sekuritizace s ohledem na s ní související smluvní ustanovení a aktuálně očekávanou finanční situaci.
“Gains or (-) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations.
Obecně se jedná o nejbližší z těchto dat:
This item shall also include gains on hedges of net positions.
datum, k němuž může být poprvé uplatněna opce na zpětný odkup (jak je definována v čl.
“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.
242 bodě 2 nařízení o kapitálových požadavcích) s ohledem na splatnost podkladové expozice či podkladových expozic a na očekávanou úroveň jejich předčasného splácení nebo případná nová vyjednávání,
“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].
datum, k němuž může původce poprvé využít jakoukoli jinou kupní opci uvedenou ve smluvních ustanoveních k sekuritizaci, jejímž výsledkem by bylo úplné splacení sekuritizace.
The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
Vykazuje se den, měsíc a rok prvního předvídatelného data ukončení.
“Provisions or (-) reversal of provisions.
Přesné datum se vykáže v případě, že je tento údaj k dispozici; v opačném případě se vykáže první den měsíce.
Commitments and guarantees given” shall include the net charges in the “Statement of profit or loss” for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD.
Datum, k němuž musí být dle zákona splaceny všechny jistiny a úroky spojené se sekuritizací (na základě dokumentace k transakci).
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”.
Vykazuje se den, měsíc a rok konečného zákonného data splatnosti.
Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
V této skupině sloupců se shromažďují údaje o sekuritizačních pozicích podle rozvahových/podrozvahových pozic a tranší (přednostní, mezaninové nebo tranše první ztráty) ke dni vykazování.
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].
Platí zde stejná kritéria pro zařazení podle tranší jako u sloupců 230 až 250.
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.
Platí zde stejná kritéria pro zařazení podle tranší jako u sloupců 260 až 280.
“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.
V této skupině sloupců se uvádějí dodatečné údaje o celkových podrozvahových položkách a derivátech (které jsou již vykázány v jiném rozčlenění ve sloupcích 340 až 360).
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”.
PŘÍMÉ ÚVĚROVÉ SUBSTITUTY
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Tento sloupec se týká sekuritizačních pozic, které drží původce a jež jsou zaručeny přímými úvěrovými substituty.
The impairment on those investments shall be reported in “(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
V souladu s přílohou I nařízení o kapitálových požadavcích se za přímé úvěrové substituty považují tyto podrozvahové položky s vysokým rizikem:
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
záruky mající charakter úvěrových substitutů,
“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.
neodvolatelné stand-by (záložní) akreditivy mající charakter úvěrových substitutů,
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.
IRS znamená úrokové swapy, zatímco CRS znamená měnové swapy.
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”.
Tyto deriváty jsou vyjmenovány v příloze II nařízení o kapitálových požadavcích.
STATEMENT OF COMPREHENSIVE INCOME (3)
Likviditní přísliby definované v čl.
“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.
242 bodě 3 nařízení o kapitálových požadavcích musí splňovat soubor šesti podmínek stanovených v čl.
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]”.
255 odst.
“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.
1 nařízení o kapitálových požadavcích, aby mohly být považovány za způsobilé (bez ohledu na to, zda instituce uplatňuje standardizovaný přístup nebo přístup IRB).
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.
OSTATNÍ (VČETNĚ NEZPŮSOBILÝCH LIKVIDITNÍCH PŘÍSLIBŮ)
“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:
Tento sloupec je věnován zbývajícím podrozvahovým položkám, jako jsou nezpůsobilé likviditní přísliby (tj. likviditní přísliby nevyhovující podmínkám uvedeným v čl.
time value of options;
255 odst.
forward elements of forward contracts;
1 nařízení o kapitálových požadavcích).
foreign exchange basis spread of financial instruments.
PŘEDČASNÉ UMOŘENÍ: POUŽITÝ KONVERZNÍ FAKTOR
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.
V čl.
“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.
242 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.
12, čl.
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”.
256 odst.
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.
5 (standardizovaný přístup) a čl.
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.
265 odst.
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.
1 (přístup IRB) nařízení o kapitálových požadavcích je stanoven soubor konverzních faktorů, které se použijí na hodnotu podílu investorů (pro výpočet objemů rizikově vážených expozic).
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Tento sloupec se týká sekuritizačních systémů s doložkami o předčasném umoření (tj. revolvingových sekuritizací).
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
Podle čl.
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.
256 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.
6 nařízení o kapitálových požadavcích se konverzní faktor, který má být použit, určuje na základě hodnoty skutečného průměru nadměrného rozpětí za tři měsíce.
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.
Jedná-li se o sekuritizace závazků, tento sloupec se nevyplňuje.
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.
Tento údaj souvisí s řádkem 100 šablony CR SEC SA a řádkem 160 šablony CR SEC IRB.
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.
Tento údaj úzce souvisí se sloupcem 200 šablony CR SEC SA a sloupcem 180 šablony CR SEC IRB.
The valuation of the debt instruments shall be performed on the level of single financial instruments.
V tomto sloupci se vykazuje záporné číslo.
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
CELKOVÝ OBJEM RIZIKOVĚ VÁŽENÝCH EXPOZIC PŘED UPLATNĚNÍM LIMITU
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:
V případě sekuritizačních systémů bez převodu významného rizika (tj. objem rizikově vážené expozice se vypočítává na základě sekuritizovaných expozic) se tento sloupec nevyplňuje.
Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
CELKOVÝ OBJEM RIZIKOVĚ VÁŽENÝCH EXPOZIC PO UPLATNĚNÍ LIMITU
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
V tomto sloupci se shromažďují údaje o objemu rizikově vážených expozic po uplatnění limitu použitelného na sekuritizační pozice (tj. v případě sekuritizačních systémů s převodem významného rizika).
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised.
V případě sekuritizačních systémů bez převodu významného rizika (tj. kapitálové požadavky se vypočítávají na základě sekuritizovaných expozic) se tento sloupec nevyplňuje.
The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
V tomto sloupci se vykazuje postup pro stanovení celkového objemu rizikové expozice vykázaného ve sloupci 440.
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9.
Jedná se o jeden z těchto postupů:
Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments.
U sekuritizačních pozic objemy rizikově vážené expozice, které jsou vypočteny podle CRR ve znění použitelném 31. prosince 2018.
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
Ostatní (původní sekuritizační rámec)
“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows.
K referenčním datům vykazování po 1. lednu 2019 u sekuritizačních pozic, jejichž objemy rizikově vážených expozic jsou vypočteny podle CRR;
These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery.
125 % u pozic, na které se nevztahuje žádná metoda (čl.
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
254 odst.
Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.
7 CRR)
Write-offs shall constitute a de-recognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72.
Několik přístupů
Write-offs shall include amounts caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
V souladu s určením rizikových vah podle článku 337 CRR se přístup použitý pro výpočet kapitálových požadavků pro nástroje v obchodním portfoliu, které jsou sekuritizačními pozicemi, určí jako přístup, který by instituce na tuto pozici použila ve svém investičním portfoliu.
The column “of which: Instruments with low credit risk” shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.
Několik přístupů se použije, pokud je instituce angažována nebo vystavena sekuritizačním transakcím několika způsoby a k výpočtu kapitálových požadavků používá různé přístupy podle svých různých rolí nebo pro své různé expozice.
Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simplified approach of IFRS 9.5.5.15 for the estimation of loss allowances has been applied shall be reported within loans and advances in template 4.4.1.
SEKURITIZACE, KTERÉ JSOU ZPŮSOBILÉ PRO DIFERENCOVANÉ KAPITÁLOVÉ ZACHÁZENÍ
The corresponding loss allowance for those assets shall be reported in either “Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)” or “Accumulated impairment on credit-impaired assets (Stage 3)”,depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.
K referenčním datům vykazování po 1. lednu 2019, články 243 a 270 CRR
Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1.
„Ano“ se vykáže jak v případě sekuritizací STS, které jsou způsobilé pro diferencované kapitálové zacházení podle článku 243 CRR, tak v případě vyšších pozic v sekuritizacích MSP (které nejsou STS), které jsou pro toto zacházení způsobilé v souladu s článkem 270 CRR.
For these loans, the accumulated impairment shall only include the cumulative changes in lifetime expected credit losses since initial recognition [IFRS 9.5.5.13].
SEKURITIZAČNÍ POZICE – OBCHODNÍ PORTFOLIO
In template 4.5 institutions shall report the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 100 of this Part.
ČISTÉ POZICE – DLOUHÉ/KRÁTKÉ
In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD.
Viz sloupec 050 šablony MKR SA SEC nebo sloupec 060 šablony MKR SA CTP.
Where these financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs.
CELKOVÉ KAPITÁLOVÉ POŽADAVKY (STANDARDIZOVANÝ PŘÍSTUP) – SPECIFICKÉ RIZIKO
Where these financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures.
Viz sloupec 610 šablony MKR SA SEC nebo sloupec 450 šablony MKR SA CTP.
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment.
Obecné poznámky
Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them.
Tato šablona poskytuje informace o výpočtu kapitálových požadavků v souladu s články 312 až 324 nařízení o kapitálových požadavcích k operačnímu riziku v rámci přístupu základního ukazatele (BIA), standardizovaného přístupu (TSA), alternativního standardizovaného přístupu (ASA) a pokročilých přístupů k měření (AMA).
Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty.