natgillin/translations-raw huggingface dataset:
352 odst.
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately.
5 a 6 nařízení o kapitálových požadavcích.
Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part.
Struktura celkových pozic (včetně měny vykázání) podle druhů expozic
Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
Celkové pozice se rozčleňují podle derivátů, ostatních aktiv a pasiv a podrozvahových položek.
In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.
Uvedou se zde pozice nezohledněné v řádku 110 nebo 120.
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Položky, na něž se vztahuje článek 352 CRR, bez ohledu na měnu, v níž jsou denominovány, které jsou zahrnuty do přílohy I CRR s výjimkou položek zahrnovaných do transakcí s financováním cenných papírů a transakcí s delší dobou vypořádání nebo položek, které jsou výsledkem smluvního křížového započtení.
For derivatives and equity instruments, the amount to be reported shall be the carrying amount.
Pozice odhadované podle článku 352 nařízení o kapitálových požadavcích.
In column “Of which: Non-performing” debt instruments shall be reported as defined in paragraphs 213 to 232 of this Part.
DOPLŇUJÍCÍ POLOŽKY: MĚNOVÉ POZICE
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 255 of this Part, are extended.
Doplňující položky se v šabloně vyplňují zvlášť pro všechny měny členských států Unie a následující měny: USD, CHF, JPY, RUB, TRY, AUD, CAD, RSD, ALL, UAH, MKD, EGP, ARS, BRL, MXN, HKD, ICK, TWD, NZD, NOK, SGD, KRW, CNY a všechny ostatní měny.
In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.
V této šabloně se vykazují údaje o pozicích v komoditách a odpovídající kapitálové požadavky, s nimiž se zachází v souladu se standardizovaným přístupem.
In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis.
VŠECHNY POZICE (DLOUHÉ A KRÁTKÉ)
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Hrubé dlouhé/krátké pozice považované za pozice ve stejné komoditě podle čl.
Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.
357 odst.
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
1 a 4 nařízení o kapitálových požadavcích (viz také čl.
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
359 odst.
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
1 uvedeného nařízení).
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Jak je vymezeno v čl.
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
357 odst.
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
3 nařízení o kapitálových požadavcích.
The fee and commission income and expenses shall be reported by type of activity.
Čisté pozice, na něž se podle různých přístupů uvedených v části třetí hlavě IV kapitole 4 nařízení o kapitálových požadavcích vztahují kapitálové požadavky.
Under IFRS, this template shall include fee and commission income and expenses other than both of the following:
Kapitálový požadavek ke kterékoli příslušné pozici podle části třetí hlavy IV kapitoly 4 nařízení o kapitálových požadavcích.
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)];
Pozice v komoditách a s nimi související kapitálové požadavky k tržnímu riziku podle čl.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
92 odst.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].
3 písm. c) bodu iii) nařízení o kapitálových požadavcích a části třetí hlavy IV kapitoly 4 uvedeného nařízení.
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
POZICE PODLE KATEGORIE KOMODITY
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Komodity se pro účely vykazování seskupují do čtyř hlavních skupin uvedených v tabulce 2 článku 361 nařízení o kapitálových požadavcích.
Institutions shall report fee and commission income and expenses according to the following criteria:
METODA SPLATNOSTÍ
“Securities.
Pozice v komoditách, na něž se vztahuje metoda splatností, jak je uvedena v článku 359 nařízení o kapitálových požadavcích.
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
ROZŠÍŘENÁ METODA SPLATNOSTÍ
“Securities.
Pozice v komoditách, na něž se vztahuje rozšířená metoda splatností, jak je uvedena v článku 361 nařízení o kapitálových požadavcích.
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
ZJEDNODUŠENÁ METODA
“Securities.
Pozice v komoditách, na něž se vztahuje zjednodušená metoda, jak je uvedena v článku 360 nařízení o kapitálových požadavcích.
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
Ustanovení čl.
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
358 odst.
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
4 nařízení o kapitálových požadavcích.
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
Dodatečné požadavky k opcím souvisejícím s jinými riziky, než jsou rizika delta, se uvádějí u metody používané k jejich výpočtu.
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
V této šabloně se uvádí rozdělení hodnot v riziku (VaR) a stresových hodnot v riziku (SVaR) podle různých tržních rizik (dluhové, akciové, měnové, komoditní) a další údaje týkající se výpočtu kapitálových požadavků.
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
Vykazování z obecného hlediska závisí na struktuře modelu institucí podle toho, zda vykazují údaje k obecnému a specifickému riziku odděleně, nebo dohromady.
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
Totéž platí pro rozčlenění VaR či stresových VaR do kategorií rizika (úrokové riziko, akciové riziko, komoditní riziko a měnové riziko).
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Instituce nemusí provádět výše zmíněná rozčlenění, prokáže-li, že by bylo vykazování těchto údajů nepřiměřeně zatěžující.
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Hodnotou v riziku se rozumí maximální potenciální ztráta, která by s danou pravděpodobností a ve specifikovaném časovém horizontu vznikla v důsledku změny v ceně.
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
Multiplikační faktor (mc) vynásobený průměrem výše VaR za předchozích 60 pracovních dnů (VaRavg)
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Ustanovení čl.
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
364 odst.
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
1 nařízení o kapitálových požadavcích.
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
Denní výše VaR z předchozího dne (VaRt–1)
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Ustanovení čl.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
364 odst.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
1 písm. a) bodu i) a čl.
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
365 odst.
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
1 nařízení o kapitálových požadavcích.
This item shall be reported by type of product;
Stresové VaR
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Stresovými hodnotami v riziku se rozumí maximální potenciální ztráta, která by s danou pravděpodobností a ve specifikovaném časovém horizontu vznikla v důsledku změny v ceně, vypočítaná za pomoci vstupních kalibrovaných historických údajů ze souvislého dvanáctiměsíčního období finanční zátěže významné pro portfolio instituce.
Other measurement bases including nominal value may be used where the fair value is not available.
Multiplikační faktor (ms) vynásobený průměrem výše SVaR za předchozích 60 pracovních dnů (SVaRavg)
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Ustanovení čl.
Reported amounts shall include accrued interest, where appropriate.
364 odst.
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
1 písm. b) bodu ii) a čl.
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
365 odst.
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
1 nařízení o kapitálových požadavcích.
RELATED PARTIES (31)
Poslední dostupná stresová hodnota (SVaRt-1)
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
Ustanovení čl.
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
364 odst.
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
1 písm. b) bodu i) a čl.
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
365 odst.
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
1 nařízení o kapitálových požadavcích.
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
Představuje maximální potenciální ztrátu, která by vznikla ze změny v ceně související s dodatečným rizikem selhání a migrace, vypočítanou v souladu s čl.
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
364 odst.
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
2 písm. b) ve spojení s částí třetí hlavou IV kapitolou 5 oddílem 4 nařízení o kapitálových požadavcích.
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
Průměrná hodnota za dvanáct týdnů
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
Ustanovení čl.
“Gains or losses on de-recognition of non-financial assets”;
364 odst.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
2 písm. b) bodu ii) ve spojení s částí třetí hlavou IV kapitolou 5 oddílem 4 nařízení o kapitálových požadavcích.
“Profit or loss after tax from discontinued operations”.
Nejnovější hodnota
“Impairment or (-) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Ustanovení čl.
“Provisions or (-) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
364 odst.
GROUP STRUCTURE (40)
2 písm. b) bodu i) ve spojení s částí třetí hlavou IV kapitolou 5 oddílem 4 nařízení o kapitálových požadavcích.
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
Ustanovení čl.
All entities regardless the activity they perform shall be reported.
364 odst.
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
3 písm. c) nařízení o kapitálových požadavcích.
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
= 8 % kapitálového požadavku, který by byl vypočten v souladu s čl.
“LEI code” shall include the LEI code of the investee.
338 odst.
Where a LEI code exists for the investee it shall be reported;
1 nařízení o kapitálových požadavcích pro všechny pozice začleněné do kapitálového požadavku ke „všem cenovým rizikům“.
“Entity code” shall include the identification code of the investee.
PRŮMĚRNÁ HODNOTA ZA DVANÁCT TÝDNŮ A NEJNOVĚJŠÍ HODNOTA
The entity code is a row identifier and shall be unique for each row in template 40.1.
Ustanovení čl.
“Entity name” shall include the name of the investee;
364 odst.
“Entry date” means the date in which the investee entered within the “scope of the group”;
3 písm. b).
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Ustanovení čl.
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
364 odst.
“Residence of investee” means the country of residence of the investee;
3 písm. a).
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
Kapitálové požadavky jsou uvedeny v článku 364 nařízení o kapitálových požadavcích, který se týká všech rizikových faktorů zohledňujících popřípadě i vlivy korelace a dále dodatečného rizika selhání a migrace a všech cenových rizik v případě portfolia obchodování s korelací, ovšem s vyloučením sekuritizačních kapitálových požadavků k sekuritizaci a úvěrovým derivátům n-tého selhání podle čl.
“NACE code” shall be provided on the basis of the principal activity of the investee.
364 odst.
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
2 uvedeného nařízení.
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
Počet překročení (za předchozích 250 pracovních dnů)
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Uvedeno v článku 366 nařízení o kapitálových požadavcích.
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Vykáže se počet překročení, na jejichž základě je určen plus faktor.
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Multiplikační faktor VaR (mc) a multiplikační faktor SVaR (ms)
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Jak je uvedeno v článku 366 nařízení o kapitálových požadavcích.
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
PŘEDPOKLÁDANÝ POŽADAVEK K MINIMÁLNÍ ÚROVNI PORTFOLIA PRO OBCHODOVÁNÍ S KORELACÍ – VÁŽENÉ ČISTÉ DLOUHÉ/KRÁTKÉ POZICE PO UPLATNĚNÍ STROPU
“Acquisition cost” means the amount paid by the investors;
V částkách, které mají být vykázány a slouží jako základ pro výpočet minimálního kapitálového požadavku pro všechna cenová rizika podle čl.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
364 odst.
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
3 písm. c) nařízení o kapitálových požadavcích, se zohledňuje možnost vyplývající z článku 335 uvedeného nařízení, v němž se stanoví, že instituce může stanovit strop pro výsledek použité váhy a čisté pozice ve výši maximální možné ztráty související s rizikem selhání.
The following information shall be reported on an “instrument-by-instrument” basis:
Odpovídá té části pozičního, měnového a komoditního rizika podle čl.
“Security code” shall include the ISIN code of the security.
363 odst.
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
1 nařízení o kapitálových požadavcích, která souvisí s rizikovými faktory specifikovanými v čl.
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;