natgillin/translations-raw huggingface dataset:
Článek 102 a čl.
Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
105 odst.
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3)
1 nařízení o kapitálových požadavcích ve spojení s článkem 337 uvedeného nařízení (sekuritizační pozice).
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
(–) POZICE ODEČTENÉ OD KAPITÁLU (DLOUHÉ A KRÁTKÉ)
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses.
Článek 258 nařízení o kapitálových požadavcích.
Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.
STRUKTURA ČISTÝCH POZIC PODLE RIZIKOVÝCH VAH
The item “of which: economic hedges with use of the fair value option” shall include only gains and losses on credit derivatives measured at fair value through profit or loss and 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 in accordance with IFRS 9.6.7.
230–240 a 460–470
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
Článek 251 (tabulka 1) a čl.
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4)
261 odst.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
1 (tabulka 4) nařízení o kapitálových požadavcích.
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
250–260 a 480–490
Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:
Ustanovení čl.
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
337 odst.
equity: including trading of shares, quotas of UCITS and other equity instruments;
2 nařízení o kapitálových požadavcích ve spojení s článkem 262 uvedeného nařízení.
foreign exchange trading: including exclusively trading on foreign exchanges;
Tyto sloupce se vyplňují v případě, že instituce používají metodu regulatorního vzorce, která stanoví kapitálové požadavky jakožto funkci charakteristik seskupení kolaterálu a smluvních rysů tranše.
credit risk: including trading of credit link notes;
270 a 500
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part;
PŘÍSTUP SE ZOHLEDNĚNÍM
other: including trading of financial instruments which cannot be classified in other breakdowns.
280–290/ 510–520
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.
Ustanovení čl.
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”.
109 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.
1 druhé věty a čl.
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.
259 odst.
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”.
3 a 4 nařízení o kapitálových požadavcích.
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”.
Tyto sloupce se vyplňují v případě, že instituce používají metodu interního hodnocení pro stanovení kapitálových požadavků k likviditním příslibům a úvěrovým posílením, jež banky (včetně bank třetích stran) rozšiřují na účelové subjekty (tzv. conduits) investující do obchodních cenných papírů zajištěných aktivy.
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.
Metodu interního hodnocení založenou na metodikách externí ratingové agentury lze použít pouze na expozice těchto conduits, jejichž interní rating odpovídá investičnímu stupni na počátku.
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
PŘED UPLATNĚNÍM STROPU – VÁŽENÁ ČISTÁ DLOUHÁ/KRÁTKÁ POZICE A SOUČET VÁŽENÝCH ČISTÝCH DLOUHÝCH A KRÁTKÝCH POZIC
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.
Článek 337 nařízení o kapitálových požadavcích bez zohlednění možnosti podle článku 335 téhož nařízení, který instituci umožňuje stanovit strop pro součin příslušné váhy a čisté pozice ve výši maximální možné ztráty související s rizikem selhání.
These not designated hedging instruments shall be reported in accordance with paragraph 60 of this Part.
PO UPLATNĚNÍ STROPU – VÁŽENÁ ČISTÁ DLOUHÁ/KRÁTKÁ POZICE A SOUČET VÁŽENÝCH ČISTÝCH DLOUHÝCH A KRÁTKÝCH POZIC
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).
Článek 337 nařízení o kapitálových požadavcích se zohledněním možnosti uvedené v článku 335 uvedeného nařízení.
“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 9.4.1.2 A [IFRS 9.6.5.8].
Podle čl.
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.
337 odst.
“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.
4 nařízení o kapitálových požadavcích instituce po přechodné období končící dnem 31. prosince 2014 sečte odděleně své vážené čisté dlouhé pozice (sloupec 580) a své vážené čisté krátké pozice (sloupec 590).
“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.
Kapitálovým požadavkem je vyšší z těchto součtů (po uplatnění stropu).
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
V souladu s čl.
“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.
337 odst.
Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.
4 nařízení o kapitálových požadavcích instituce od roku 2015 pro výpočet kapitálových požadavků sečte své vážené čisté pozice bez ohledu na to, zda jsou dlouhé nebo krátké (sloupec 600).
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.
Celková výše nesplacených sekuritizací (držených v obchodním portfoliu) vykazovaná institucí, která zastává úlohu/y původce a/nebo investora a/nebo sponzora.
“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.
040, 070 a
“Liabilities under insurance and reinsurance contracts” shall include liabilities under insurance and reinsurance contracts issued.
Ustanovení čl.
NON-PERFORMING EXPOSURES (18)
4 bodů 61 a 62 nařízení o kapitálových požadavcích.
For the purpose of template 18, non-performing exposures shall be those that satisfy any of the following criteria:
080 a 110
material exposures which are more than 90 days past due;
Ustanovení čl.
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.
4 bodu 63 nařízení o kapitálových požadavcích.
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.
PŮVODCE
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.
Ustanovení čl.
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.
4 bodu 13 nařízení o kapitálových požadavcích.
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.
Úvěrová instituce, která drží sekuritizační pozice v sekuritizaci, v jejímž případě není původcem ani sponzorem.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
SPONZOR
Materiality shall be assessed in accordance with Article 178 of CRR.
STRUKTURA CELKOVÉHO SOUČTU VÁŽENÝCH ČISTÝCH DLOUHÝCH A ČISTÝCH KRÁTKÝCH POZIC PODLE DRUHŮ PODKLADOVÝCH AKTIV
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.
Poslední věta čl.
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.
337 odst.
Each category shall be broken down by instrument and by counterparty.
4 nařízení o kapitálových požadavcích.
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items:
Struktura podkladových aktiv se řídí klasifikací používanou v šabloně SEC Details (sloupec „druh“):
loan commitments given;
1-zástavní práva k obytným nemovitostem;
financial guarantees given;
2-zástavní práva k obchodním nemovitostem;
other commitments given.
3-pohledávky z kreditních karet;
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
4-pronájem;
In template 18 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
5-úvěry pro podniky nebo malé a střední podniky (ke kterým se přistupuje jako k podnikům);
For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
6-spotřebitelské úvěry;
For the purpose of template 18, an exposure is “past-due” where it meets the criteria of paragraph 96 of this Part.
7-obchodní pohledávky;
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
8-jiná aktiva;
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.
9-kryté dluhopisy;
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.
10-jiné závazky.
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.
U každé sekuritizace instituce zohlední nejvýznamnější druh aktiva, jestliže seskupení sestává z různých druhů aktiv.
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”).
V této šabloně se vykazují údaje o pozicích zařazených do portfolia obchodování s korelací (patří sem sekuritizace, úvěrové deriváty n-tého selhání a další pozice v portfoliu obchodování s korelací zahrnuté podle čl.
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:
338 odst.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of that Article shall be applied;
3) a odpovídajících kapitálových požadavcích v rámci standardizovaného přístupu.
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;
V šabloně MKR SA CTP se určují kapitálové požadavky týkající se pouze specifického rizika pozic zařazených do portfolia obchodování s korelací podle článku 335 ve spojení s čl.
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.
338 odst.
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.
2 a 3 nařízení o kapitálových požadavcích.
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.
Jsou-li pozice v portfoliu obchodování s korelací zajištěny úvěrovými deriváty, uplatní se články 346 a 347 nařízení o kapitálových požadavcích.
Exposures shall be considered to have ceased being non-performing where all of the following conditions are met:
Je vytvořena pouze jedna šablona pro všechny pozice v portfoliu obchodování s korelací bez ohledu na skutečnost, zda instituce pro určení rizikové váhy každé pozice podle části třetí hlavy II kapitoly 5 nařízení o kapitálových požadavcích uplatňuje standardizovaný přístup nebo přístup založený na interním ratingu.
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;
V takto strukturované šabloně jsou odděleny sekuritizační pozice, úvěrové deriváty n-tého selhání a ostatní pozice v portfoliu obchodování s korelací.
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;
Sekuritizační pozice se tedy vždy vykazují v řádcích 030, 060 nebo 090 (v závislosti na úloze instituce v sekuritizaci).
the debtor does not have any amount past-due by more than 90 days.
Úvěrové deriváty n-tého selhání se vždy vykazují v řádku 110.
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.
„Ostatní pozice v portfoliu obchodování s korelací“ nejsou ani sekuritizačními pozicemi, ani úvěrovými deriváty n-tého selhání (viz definice v čl.
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.
338 odst.
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure.
3 nařízení o kapitálových požadavcích), ale jsou výslovně „spojeny“ (kvůli zajišťovacímu záměru) s jednou z těchto dvou pozic.
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:
Z tohoto důvodu se zařazují buď do dílčí položky „sekuritizace“, nebo „úvěrový derivát n-tého selhání“.
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;
STRUKTURA ČISTÝCH POZIC PODLE RIZIKOVÝCH VAH (STANDARDIZOVANÝ PŘÍSTUP A PŘÍSTUP IRB)
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;
160 a 330
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.
Ostatní rizikové váhy, které nejsou výslovně uvedeny v předchozích sloupcích.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
V případě úvěrových derivátů n-tého selhání se jedná pouze o ty, které nejsou externě hodnoceny.
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.
Úvěrové deriváty n-tého selhání s externím ratingem se vykazují buď v šabloně MKR SA TDI (řádek 321), nebo jsou-li zařazeny do portfolia obchodování s korelací, pak se vykazují ve sloupci určeném pro odpovídající rizikovou váhu.
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.
170–180 a 360–370
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.
190–200 a 340–350
The conditions shall be assessed at least on a quarterly basis.
220–230 a 390-400
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:
Ustanovení čl.
“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:
259 odst.
“financial assets at amortised cost” (IFRS);
3 a odst.
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
4 nařízení o kapitálových požadavcích.
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
PŘED UPLATNĚNÍM STROPU – VÁŽENÉ ČISTÉ DLOUHÉ/KRÁTKÉ POZICE
“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:
Článek 338 bez zohlednění možnosti uvedené v článku 335 nařízení o kapitálových požadavcích.
“Financial assets at fair value through other comprehensive income” (IFRS);
PO UPLATNĚNÍ STROPU – VÁŽENÉ ČISTÉ DLOUHÉ/KRÁTKÉ POZICE
“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;
Článek 338 se zohledněním možnosti uvedené v článku 335 nařízení o kapitálových požadavcích.
“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:
Kapitálový požadavek se stanoví jako vyšší z těchto dvou požadavků: i) požadavek ke specifickému riziku, který by se uplatnil pouze na čisté dlouhé pozice (sloupec 430), nebo ii) požadavek ke specifickému riziku, který by se uplatnil pouze na čisté krátké pozice (sloupec 440).
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);