natgillin/translations-raw huggingface dataset:
‘Asset sale and repurchase agreements as defined in Article 12 (3) and (5) of Directive 86/635/EEC’.
Siin kajastatakse need kahjud, mille puhul tagatise väärtus on arvutatud kui hüpoteekimisväärtus.
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified (or to be specified).
Kapitalinõuete määruse artikli 101 lõike 1 vastavalt punkt c ja punkt f.
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
Kajastatavaks väärtuseks on ainult see osa riskipositsiooni väärtusest, mida käsitatakse kinnisvaraga täielikult tagatuna, s.o osa, mida käsitletakse mittetagatuna, ei ole kahjude kajastamise seisukohast asjakohane.
‘of which: defaulted’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given whose counterparty has incurred in default according to Article 178 of the CRR.
VIII LISA
For off-balance sheet exposures, the ‘Nominal amount’ is the amount that best represents the institution's maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
RISKIDE KONTSENTREERUMISE JA KONTSENTRATSIOONIRISKI ARUANDLUSE VORMID
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
RISKIDE KONTSENTREERUMISE VORMID
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
Vormi / vormide rühma nimi
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
RISKIDE KONTSENTREERUMINE
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
Riskide kontsentreerumise piirmäärad
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
LE PIIRMÄÄRAD
For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ is the maximum amount the counterparty could have to pay if the guarantee is called on.
Vastaspoole andmed
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
Kauplemisportfelli mittekuuluvad ja kauplemisportfelli kuuluvad riskipositsioonid
DERIVATIVES (10 AND 11)
Andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes
The carrying amount and the notional amount of the derivatives held for trading and the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market (over-the-counter versus organised markets) and type of product.
Kauplemisportfelli mittekuuluvate ja kauplemisportfelli kuuluvate riskipositsioonide tähtajaklassid
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
Omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes omatavate riskipositsioonide tähtajaklassid
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
C 26.00 - Riskide kontsentreerumise piirmäärad (LE piirmäärad)
The amount of the host contract is not included in these templates.
Kohaldatav piirmäär
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
veerg
All derivatives shall be classified into the following risk categories:
rida
Interest rate: Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Muud isikud ja üksused kui krediidiasutused ja investeerimisühingud
This category is restricted to those deals where all the legs are exposed to only one currency's interest rate.
Krediidiasutused ja investeerimisühingud %-des
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
C 27.00 – Vastaspoole andmed (LE 1)
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
Nimi
Equity: Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
Vastaspoole residentsus
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
Vastaspoole sektor
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
NACE kood
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
Vastaspoole liik
Gold contracts include all deals involving exposure to that commodity.
C 28.00 – Kauplemisportfelli mittekuuluvad ja kauplemisportfelli kuuluvad riskipositsioonid (LE 2)
Credit: Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
VASTASPOOL
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
ESMASED RISKIPOSITSIOONID
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
(-) Väärtuse korrigeerimised ja eraldised
Commodity: These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
(-) Omavahenditest maha arvatud riskipositsioonid
Other: These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
Riskipositsiooni väärtus enne vabastuste ja krediidiriski maandamise kohaldamist
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
(-) KREDIIDIRISKI MAANDAMISE AKTSEPTEERITUD TEHNIKAD
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
(-) Vabastatud summad
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Riskipositsiooni väärtus pärast vabastuste ja krediidiriski maandamise kohaldamist
Equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Rühm või üksikklient
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
Tehingud, mille puhul on riskipositsioon alusvara suhtes
Foreign exchange and gold: This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
(-) Krediidiriski maandamise aktsepteeritud tehnikate asendav mõju
The ‘carrying amount’ for all derivatives (hedging or trading) is the fair value.
(-) Otsene krediidiriski kaitse, mis ei ole asendamise mõju
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
(-) Kinnisvara
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
Otsesed riskipositsioonid
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
Kaudsed riskipositsioonid
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
Täiendavad riskipositsioonid, mis tulenevad tehingutest, mille puhul on riskipositsioon alusvara suhtes
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
Esmane riskipositsioon kokku
In particular, the following shall be taken account to determine the notional amount:
Bilansivälised kirjed
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date.
Millest: kauplemisportfelli mittekuuluvad
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value.
% aktsepteeritud kapitalist
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based.
(-) Võlainstrumendid
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
(-) Omakapitaliinstrumendid
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract.
(-) Tuletisinstrumendid
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit.
(-) Bilansivälised kirjed
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
Siduvad laenuandmiskohustused
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
Finantsgarantiid
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
(-) Siduvad laenuandmiskohustused
Netting among the notional amounts is not allowed.
(–) Finantsgarantiid
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
(-) Muud siduvad kohustused
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
C 29.00 – Andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes (LE 3)
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
Rühma kood
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Seotuse liik
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
C 30.00 – Kauplemisportfelli mittekuuluvate ja kauplemisportfelli kuuluvate riskipositsioonide tähtajaklassid (LE 4)
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of the CRR.
VASTASPOOL
This item does not include derivatives for proprietary trading.
RISKIPOSITSIOONIDE TÄHTAJAKLASSID
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Kuni 1 kuu
‘other financial corporations’, and
Üle 2 kuu, mitte üle 3 kuu
‘rest’ comprising all other counterparties.
Üle 3 kuu, mitte üle 4 kuu
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Üle 4 kuu, mitte üle 5 kuu
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Üle 5 kuu, mitte üle 6 kuu
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Üle 6 kuu, mitte üle 7 kuu
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Üle 7 kuu, mitte üle 8 kuu
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Üle 8 kuu, mitte üle 9 kuu
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Üle 9 kuu, mitte üle 10 kuu
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
Üle 10 kuu, mitte üle 11 kuu
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
Üle 11 kuu, mitte üle 12 kuu
COLLATERAL AND GUARANTEES RECEIVED (13)
Üle 12 kuu, mitte üle 15 kuu
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
Üle 15 kuu, mitte üle 18 kuu
The loans and advances shall be broken down by counterparties.
Üle 18 kuu, mitte üle 21 kuu
In Template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Üle 21 kuu, mitte üle 24 kuu
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Üle 24 kuu, mitte üle 27 kuu
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Üle 27 kuu, mitte üle 30 kuu
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.
Üle 30 kuu, mitte üle 33 kuu
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
Üle 33 kuu, mitte üle 36 kuu
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Üle 3 aasta, mitte üle 5 aasta
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
Üle 5 aasta, mitte üle 10 aasta
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
Üle 10 aasta
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
Kindlaksmääramata lõpptähtaeg
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
C 31.00 – Omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes omatavate riskipositsioonide tähtajaklassid (LE 5)
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
IX LISA
‘Change in fair value for the period’ shall include gains or losses from remeasurements of the instruments in the period.
RISKIDE KONTSENTREERUMISE JA KONTSENTRATSIOONIRISKI ARUANDLUSE JUHISED
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
Struktuur ja põhimõtted
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from remeasurements of the instruments accumulated from the initial recognition to the reference date.
Riskide kontsentreerumise aruandluse ulatus ja tase
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Vormi LE ülesehitus
Template 15 includes information on transferred financial assets of which part or all do not qualify for derecognition, and financial assets entirely derecognised for which the institution retains servicing rights.
LE-aruandluses kasutatavad mõisted
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Piirmäärasid käsitlev LE-vorm
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR.
Konkreetsete ridade täitmise juhised
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Vorm LE1: Vastaspoole andmed
Amounts received by the institution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so.
Juhised konkreetsete veergude kohta
Repurchase agreements also include repo-type operations which may include:
Vorm LE2: Kauplemisportfelli mittekuuluvad ja kauplemisportfelli kuuluvad riskipositsioonid
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral.
Vorm LE3: Andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Vorm LE4: Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Vorm LE5: Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes: andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.
Riskide kontsentreerumise („LE”) aruandluse raamistik koosneb kuuest vormist, mis hõlmavad järgmist teavet:
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
a.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Riskide kontsentreerumise piirmäärad
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
b.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
Vastaspoole andmed (vorm LE1)
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
c.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Kauplemisportfelli mittekuuluvad ja kauplemisportfelli kuuluvad riskipositsioonid (vorm LE2)
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
d.
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes (vorm LE3)
The net amount represents the difference between realised gains and realised losses.
Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes (vorm LE4)