natgillin/translations-raw huggingface dataset:
VYLOUČENÍ PROGRAMŮ ABCP
for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
Programy ABCP (definované v čl.
for derivatives, the direct counterparty of the derivative contract.
242 bodě 9 nařízení o kapitálových požadavcích) jsou vzhledem ke své zvláštní povaze dané tím, že zahrnují několik jednotlivých sekuritizačních pozic, vyňaty z vykazování ve sloupcích 120 a 130.
For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty.
DATUM VZNIKU (mm/rrrr)
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;
Měsíc a rok data vzniku (tj. datum uzávěrky nebo konečné datum seskupení) sekuritizace se vykazuje v tomto formátu: „mm/rrrr“.
for financial guarantees given, the counterparty shall be the direct counterparty of the guaranteed debt instrument;
Není možné, aby u sekuritizačního systému došlo mezi daty vykazování ke změně data vzniku.
for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
Zvláštním případem jsou sekuritizační systémy podložené otevřenými seskupeními, zde je datem vzniku datum první emise cenných papírů.
for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Tento údaj se vykazuje i v případě, že vykazující subjekt v sekuritizaci nedrží žádné pozice.
PART 2
V tomto sloupci se uvádí objem (v souladu s původními expozicemi před vynásobením konverzními faktory) sekuritizovaného portfolia ke dni vzniku.
BALANCE SHEET
U sekuritizačních systémů podložených otevřenými seskupeními se uvede objem ke dni vzniku první emise cenných papírů.
“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
V případě tradičních sekuritizací se nezohledňují žádná jiná aktiva sekuritizačního seskupení.
“Cash balances at central banks” shall include balances receivable on demand at central banks.
V případě sekuritizačních systémů s více prodávajícími (tj. s více než jedním původcem) se vykazuje pouze objem odpovídající příspěvku vykazujícího subjektu v sekuritizovaném portfoliu.
“Other demand deposits” shall include balances receivable on demand with credit institutions.
V případě sekuritizace závazků se vykazují pouze objemy vydané vykazujícím subjektem.
“Investments in subsidiaries, joint ventures and associates” shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespectively of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments.
Ve sloupcích 140 až 220 jsou od vykazujícího subjektu vyžadovány údaje týkající se různých rysů sekuritizovaného portfolia.
The carrying amount of investments accounted for using the equity method shall include related goodwill.
Instituce vykazují hodnotu sekuritizovaného portfolia ke dni vykazování, tj. nesplacený zůstatek sekuritizovaných expozic.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”.
V případě sekuritizačních seskupení podložených uzavřenými seskupeními (tj. portfolio sekuritizovaných aktiv nelze po dni vzniku rozšířit) se bude objem postupně snižovat.
Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
PODÍL INSTITUCE (%)
Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.
Vykazuje se podíl instituce (vyjádřený v procentech se dvěma desetinnými místy) v sekuritizovaném portfoliu, a to ke dni vykazování.
“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Číselný údaj, který se vykazuje v tomto sloupci, standardně činí 100 % s výjimkou sekuritizačních systémů s více prodávajícími.
Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position.
V takovém případě vykazující subjekt uvede svůj aktuální příspěvek k sekuritizovanému portfoliu (rovná se údaji ve sloupci 140 v relativním vyjádření).
Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.
V tomto sloupci se uvádějí informace o druhu aktiv („1“ až „8“) nebo závazků („9“ a „10“) v sekuritizovaném portfoliu.
Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.
Instituce musí uvést jeden z těchto číselných kódů:
Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
1 – zástavní práva k obytným nemovitostem,
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.
2 – zástavní práva k obchodním nemovitostem,
Under IFRS, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
4 – pronájem,
Under national GAAP based on BAD, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees.
5 – úvěry pro podniky nebo malé a střední podniky (ke kterým se přistupuje jako k podnikům),
“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
6 – spotřebitelské úvěry,
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
7 – obchodní pohledávky,
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other liabilities”.
8 – jiná aktiva,
“Liabilities included in disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
9 – kryté dluhopisy,
Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD.
10 – jiné závazky.
Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.
Jestliže je seskupení sekuritizovaných expozic kombinací výše uvedených druhů, instituce uvede nejvýznamnější druh.
Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.
V případě resekuritizací instituce odkazuje na hlavní podkladové seskupení aktiv.
Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Druh „10“ (jiné závazky) zahrnuje státní dluhopisy a úvěrové dluhové cenné papíry.
If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1.
V případě sekuritizačních systémů podložených uzavřenými seskupeními nemůže mezi daty vykazování dojít ke změně.
Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
UPLATŇOVANÝ PŘÍSTUP (STANDARDIZOVANÝ/IRB/KOMBINOVANÝ)
“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
V tomto sloupci se uvádějí údaje o přístupu, který by instituce uplatnila na sekuritizované expozice v den vykazování.
“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
„S“ pro standardizovaný přístup,
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
„I“ pro přístup založený na interním ratingu,
“Fair value changes of equity instruments measured at fair value through other comprehensive income” shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.
„M“ pro kombinaci obou přístupů (standardizovaný/IRB).
“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Pokud je v případě standardizovaného přístupu ve sloupci 050 uvedeno „P“, výpočet kapitálových požadavků se vykazuje v šabloně CR SEC SA.
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].
Pokud je ve sloupci 050 uvedeno „P“ v případě přístupu IRB, výpočet kapitálových požadavků se vykazuje v šabloně CR SEC IRB.
“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.
Pokud je ve sloupci 050 uvedeno „P“ v případě kombinace standardizovaného přístupu a přístupu IRB, výpočet kapitálových požadavků se vykazuje v šabloně CR SEC SA i CR SEC IRB.
“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.
Tento sloupec se nicméně nevztahuje na sekuritizace závazků.
“Hedging derivatives.
Tento sloupec nevyplňují sponzoři.
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.
POČET EXPOZIC
“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.
Ustanovení čl.
“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:
261 odst.
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];
1 nařízení o kapitálových požadavcích.
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;
Tento sloupec povinně vyplňují pouze instituce, které na sekuritizační pozice uplatňují přístup IRB (a ve sloupci 170 tedy uvedly „I“).
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].
Instituce vykazuje efektivní počet expozic.
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.
Tento sloupec se nevyplňuje, pokud se jedná o sekuritizace závazků nebo pokud jsou kapitálové požadavky založeny na sekuritizovaných expozicích (v případě sekuritizace aktiv).
“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”.
Tento sloupec se nevyplňuje v případě, že vykazující subjekt v sekuritizaci nedrží žádné pozice.
“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.
Tento sloupec nevyplňují investoři.
“Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Vykazuje se kód (ISO 3166-1 alpha-2) země původu hlavní podkladové transakce, tj. země původního dlužníka u původních sekuritizovaných expozic (přístup se zohledněním).
“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”.
Jestliže se seskupení sekuritizací skládá z různých zemí, instituce uvede nejvýznamnější zemi.
STATEMENT OF PROFIT OR LOSS (2)
Pokud žádná ze zemí nepřesahuje prahovou hodnotu 20 % založenou na hodnotě aktiv/pasiv, vykáže se „ostatní země“.
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”).
Expozicí váženou průměrnou hodnotu LGD (ELGD) vykazují pouze instituce, které uplatňují metodu regulatorního vzorce (a ve sloupci 170 tedy uvedly „I“).
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”.
ELGD se vypočítává v souladu s čl.
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:
262 odst.
“Interest income”;
1 nařízení o kapitálových požadavcích.
“Interest expense”;
Tento sloupec se nevyplňuje ani v případě, že vykazující subjekt v sekuritizaci nedrží žádné pozice.
“Dividend income”;
V tomto sloupci se uvádějí údaje o úpravách ocenění a rezervách, které se používají na sekuritizované expozice.
“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;
Tento sloupec se nevyplňuje v případě, že se jedná o sekuritizaci závazků.
“Modification gains or losses, net”;
V tomto sloupci se uvádí údaj týkající se kapitálových požadavků na sekuritizované portfolio v případě, že nedošlo k sekuritizaci, plus výše očekávaných ztrát souvisejících s danými riziky (Kirb), vyjádřená procentním podílem (na dvě desetinná místa) na celkových sekuritizovaných expozicích ke dni vzniku.
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
Kirb je definováno v čl.
“Interest income.
242 odst.
Financial assets held for trading” and “Interest expenses.
4 nařízení o kapitálových požadavcích.
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.
V případě sekuritizace aktiv se tento údaj vykazuje i v případě, že vykazující subjekt v sekuritizaci nedrží žádné pozice.
Where the clean price is used, “Interest income.
V této skupině šesti sloupců se shromažďují údaje o struktuře sekuritizace podle rozvahových/podrozvahových pozic, tranší (přednostní, mezaninové nebo tranše první ztráty) a splatnosti.
Financial assets held for trading” and “Interest expenses.
V případě sekuritizací s více prodávajícími se pro tranši první ztráty vykazuje pouze hodnota odpovídající vykazující instituci nebo přidělená této instituci.
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].
V této skupině sloupců se shromažďují údaje o rozvahových položkách rozčleněných podle tranší (přednostní, mezaninové nebo tranše první ztráty).
“Interest income.
K referenčním datům vykazování po 1. lednu 2019 u sekuritizačních pozic, jejichž hodnoty expozic jsou vypočteny podle CRR; Sekuritizační pozice ve smyslu čl.
Derivatives – Hedge accounting, interest rate risk” and “Interest expenses.
242 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.
6 nařízení o kapitálových požadavcích.
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.
Pro všechny ostatní sekuritizační pozice: Do této kategorie patří všechny tranše, které nelze považovat za mezaninové nebo za tranše první ztráty podle CRR ve znění použitelném 31. prosince 2018.
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.
K referenčním datům vykazování po 1. lednu 2019 u sekuritizačních pozic, jejichž hodnoty expozic jsou vypočteny podle CRR;
“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.
všechny pozice ve smyslu čl.
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”.
242 odst.
These liabilities and their interests give rise to a positive yield for an institution.
18 CRR;
“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.
všechny pozice, na něž se nevztahuje čl.
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”.
242 odst.
These assets and their interests give rise to a negative yield for an institution.
6 nebo 17 CRR.
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.
Pro všechny ostatní sekuritizační pozice: viz čl.
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.
243 odst.
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.
244 odst.
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.
K referenčním datům vykazování po 1. lednu 2019 u sekuritizačních pozic, jejichž hodnoty expozic jsou vypočteny podle CRR; sekuritizační pozice ve smyslu čl.
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.
17 CRR.
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: