natgillin/translations-raw huggingface dataset:
The column ‘Notional amount’ of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
FINREP aruannetes võib muud kirjed kajastada eri varakategooriates.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
Tabel 3.
Netting among the notional amounts is not allowed.
Sisereitingute meetod
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘O TC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
Sisereitingute meetodi riskipositsiooni klassid (kapitalinõuete määruse artikkel 147)
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).
(st krediidiasutuste ja investeerimisühingute ning mõnede valitsemissektori üksuste ja mitmepoolsete pankade vastu)
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
Need riskipositsioonid määratakse FINREP vastaspoole sektoritele vastavalt väärtpaberistamise positsioonidega seotud riskile.
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.
Kui väärtpaberistatud positsioonid on jätkuvalt bilansis kajastatud, on FINREP tabelites vastaspoole sektoriteks nende positsioonide vahetute vastaspoolte sektorid.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Muud varad, mis ei ole krediidi iseloomuga
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 CRR.
Euroopa Keskpanga määrus (EÜ) nr 25/2009, 19. detsember 2008, rahaloomeasutuste sektori bilansi kohta (uuestisõnastamine) (EKP/2008/32) (ELT L 15, 20.1.2009, lk 14).
This item does not include derivatives for proprietary trading.
Euroopa Parlamendi ja nõukogu määrus (EÜ) nr 1893/2006, 20. detsember 2006, millega kehtestatakse majanduse tegevusalade statistiline klassifikaator NACE Revision 2 ning muudetakse nõukogu määrust (EMÜ) nr 3037/90 ja teatavaid EÜ määrusi, mis käsitlevad konkreetseid statistikavaldkondi (ELT L 393, 30.12.2006, lk 1).
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:
Neljas nõukogu direktiiv 78/660/EMÜ, 25. juuli 1978, mis põhineb asutamislepingu artikli 54 lõike 3 punktil g ja käsitleb teatavat liiki äriühingute raamatupidamise aastaaruandeid (EÜT L 222, 14.8.1978, lk 11).
‘credit institutions’,
Komisjoni soovitus, 6. mai 2003, mikro-, väikeste ja keskmise suurusega ettevõtjate määratlemise kohta (K(2003)1422) (ELT L 124, 20.5.2003, lk 36).
‘other financial corporations’, and
„VII LISA
‘rest’ comprising all other counterparties.
KINNISVARAGA TAGATUD LAENUDEST SAADUD KAHJUDE ARUANDE KOOSTAMISE JUHEND
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Käesolev lisa sisaldab täiendavaid juhiseid seoses käesoleva määruse VI lisas esitatud tabelitega.
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.
Käesolev lisa täiendab VI lisa tabelites viidete kujul esitatud juhiseid.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Samuti kohaldatakse kõiki II lisa I osas esitatud üldjuhiseid.
‘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.
Aruandluse ulatus
‘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.
Kapitalinõuete määruse III osa II jaotise kohaldamisel esitavad kõik kinnisvara kasutavad krediidiasutused ja investeerimisühingud oma aruandes kapitalinõuete määruse artikli 101 lõikes 1 sätestatud andmed.
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.
Vorm hõlmab kõiki siseriiklikke turgusid, mille suhtes krediidiasutusel või investeerimisühingul/krediidiasutuste või investeerimisühingute konsolideerimisgrupil on riskipositsioone (vt kapitalinõuete määruse artikli 101 lõige 1).
‘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.
Artikli 101 lõike 2 kolmanda lause kohaselt tuleb andmed esitada eraldi iga liidus asuva kinnisvaraturu kohta.
‘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.
Mõisted ja üldjuhised
COLLATERAL AND GUARANTEES RECEIVED (13)
„Kahju” – majanduslik kahju, nagu on määratletud kapitalinõuete määruse artikli 5 punktis 2.
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.
Muudest allikatest (nt pangagarantiid, elukindlustus jms) sisse nõutud vahendite sissevoolu kinnisvarast saadud kahjude arvutamisel arvesse ei võeta.
The loans and advances shall be broken down by counterparties.
Ühe positsiooni kahjusid ei tasaarvestata mõne teise positsiooni edukast sissenõudmisest saadud kasumiga.
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Elamu- või ärikinnisvaraga tagatud riskipositsioonide puhul peab majandusliku kahju arvestus algama tagasimaksmata nõuete väärtusest aruandekuupäeva seisuga ning sisaldama vähemalt järgmist: i) laekumised tagatise realiseerimisest; ii) otsesed kulud (sealhulgas intressimaksed ja tagatise realiseerimisega seotud realiseerimiskulud) ning iii) kaudsed kulud (sealhulgas realiseerimisega tegeleva üksuse tegevuskulud).
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.
Kõik komponendid tuleb diskonteerida aruandekuupäeva seisuga.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Riskipositsiooni väärtuse puhul järgitakse kapitalinõuete määruse III osa II jaotises sätestatud eeskirju (standardmeetodit kasutavate krediidiasutuste või investeerimisühingute puhul vt 2. peatükk ning sisereitingute meetodit kasutavate krediidiasutuste või investeerimisühingute puhul 3. peatükk).
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 CRR;
Vara väärtuse puhul järgitakse kapitalinõuete määruse III osa II jaotises sätestatud eeskirju.
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.
Aruandevaluuta puhul kasutatakse aruandekuupäeva vahetuskurssi.
The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which issues it actually) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grants the loan and advance;
Samuti tuleb vahetuskursi mõju majanduskahjude prognoosis arvesse võtta juhul, kui riskipositsioon või tagatis on nomineeritud muus valuutas.
‘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.
Vastavalt aruandluse ulatusele koosneb kinnisvaraga tagatud laenudega seotud riskipositsioonide ja kõnealustest laenudest saadud kahjude aruandlus („CR IP Losses”) järgmistest vormidest:
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.
üks koondvorm;
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.
üks vorm liidu iga siseriikliku turu kohta, mille suhtes krediidiasutusel või investeerimisühingul on riskipositsioone, ning
‘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’.
üks vorm, milles on agregeeritud andmed kõigi väljaspool liitu asuvate siseriiklike turgude kohta, mille suhtes krediidiasutusel või investeerimisühingul on riskipositsioone.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Riskipositsioonide ja kahjude kajastamine
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
Riskipositsioonid: kõik riskipositsioonid, mida käsitletakse kapitalinõuete määruse III osa II jaotise kohaselt ning mille puhul tagatist kasutatakse omavahendite nõuete vähendamiseks, kajastatakse kinnisvaraga tagatud laenudest saadud kahjude aruandes.
‘Change in fair value for the period’ shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
See tähendab ka seda, et juhul kui kinnisvaraga seotud riski maandamise mõju kasutatakse ainult sisemistel eesmärkidel (s.o 2. samba all) või riskide kontsentreerumise puhul (vt kapitalinõuete määruse IV osa), ei ole vastavaid riskipositsioone ega kahjusid tarvis kajastada.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
Kahjud: krediidiasutus või investeerimisühing, millel on aruandeperioodi lõpus riskipositsioon, peab kahjud kajastama.
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Kahjud kajastatakse niipea, kui raamatupidamiseeskirjade kohaselt tuleb teha eraldised.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Samuti tuleb kajastada hinnangulised kahjud.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Kahjude andmeid kogutakse üksiklaenude kaupa, s.o agregeerides kinnisvaraga tagatud riskipositsioonidest saadud üksikkahjude andmed.
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.
Aluskuupäev: kahjude kajastamisel aruandes tuleb kasutada riskipositsiooni väärtust makseviivituse kuupäeval.
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 CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
Aruandes tuleb kajastada kahjud kõigi vastaval aruandeperioodil esinenud makseviivituste puhul, mis on seotud kinnisvaraga tagatud laenudega (st sõltumata sellest, kas realiseerimine on vastaval perioodil lõpule viidu või mitte).
‘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.
Kuna makseviivituse tekkimise ja kahju realiseerimise vahel võib olla pikk ajaline viivitus, tuleb juhul, kui realiseerimine ei ole aruandeperioodi jooksul lõpule viidud, kajastada aruandes hinnanguline kahju (mis hõlmab ka lõpule viimata realiseerimisprotsesse).
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
Kõigi aruandeperioodi jooksul täheldatud makseviivituste puhul võib olla tegu ühega kolmest stsenaariumist: i) makseviivituses oleva laenu saab restruktureerida nii, et seda ei käsitleta enam makseviivituses olevana (kahju ei täheldata); ii) kogu tagatise realiseerimine on lõpule viidud (realiseerimine on lõpule viidud, tegelik kahju on teada) või iii) realiseerimine ei ole lõpule viidud (tuleb kasutada kahjude hinnanguid).
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.
Kahjude aruandes tuleb kajastada ainult punktiga ii (tagatis realiseeritud – kindlakstehtud kahjud) ja punktiga iii (realiseerimine lõpule viimata – hinnangulised kahjud) seotud kahjud.
Repurchase agreements also include repo-type operations which may include:
Kuna kahjud tuleb kajastada ainult nende riskipositsioonide puhul, mis on olnud makseviivituses vastava aruandeperioodi jooksul, ei kajastata aruandes esitatavates andmetes eelnevatel aruandeperioodidel makseviivituses olnud riskipositsioonide kahjude muutusi.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
See tähendab, et laekumisi tagatise realiseerimisest hilisemal aruandeperioodil ega väiksemaid realiseerimiskulusid, kui oli eelnevalt prognoositud, aruandes ei kajastata.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Vara hindamise eesmärk: vara hiliseima hindamise kuupäeva enne riskipositsiooni makseviivituse tekkimise kuupäeva kasutatakse aluskuupäevana, et kajastada aruandes see osa riskipositsioonist, mis on tagatud kinnisvarale seatud hüpoteekidega.
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Pärast makseviivituse tekkimist võidakse vara ümber hinnata.
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 de-recognition.
See uus väärtus ei peaks aga olema asjakohane, et määrata kindlaks see osa riskipositsioonist, mis oli algselt täielikult (ja terviklikult) tagatud kinnisvarale seatud hüpoteekidega.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Samas tuleb vara uut väärtust arvesse võtta majandusliku kahju kajastamisel (vara väärtuse vähenemine on osa majanduslikest kuludest).
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Teisisõnu tuleb vara hiliseimat hindamist enne makseviivituse tekkimise kuupäeva kasutada selleks, et määrata kindlaks, milline osa kahjust tuleb kajastada lahtris 010 (täielikult ja terviklikult tagatud riskipositsioonide väärtuse kindlaksmääramine) ja milline on ümberhinnatud vara väärtus, et leida summa, mis tuleb kajastada (tagatise realiseerimisest saadava võimaliku tulu hindamine) lahtrites 010 ja 030.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Aruandeperioodi jooksul müüdud laenude käsitlemine: krediidiasutus või investeerimisühing, millel on aruandeperioodi lõpus riskipositsioon, peab kahjud kajastama, kuid ainult juhul, kui selle riskipositsiooni puhul on kindlaks tehtud makseviivitus.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
Aluseks oleva protsendimäära piires laenudest saadud kahjude summa
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
Vastavalt kapitalinõuete määruse artikli 101 lõike 1 punktid a ja d.
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.
Selles veerus kajastatakse kõik elamukinnisvaraga või ärikinnisvaraga tagatud laenudest saadud kahjud kuni selle osani riskipositsioonist, mida käsitatakse kapitalinõuete määruse artikli 124 lõike 1 kohaselt täielikult ja terviklikult tagatuna.
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.
millest: hüpoteekimisväärtuses hinnatud kinnisvara
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
Siin kajastatakse need kahjud, mille puhul tagatise väärtus on arvutatud kui hüpoteekimisväärtus.
Gains and losses on de-recognition 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.
Kogukahju summa
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Vastavalt kapita linõuete määruse artikli 101 lõike 1 punktid b ja e.
The net amount represents the difference between realised gains and realised losses.
Selles veerus kajastatakse kõik elamukinnisvaraga või ärikinnisvaraga tagatud laenudest saadud kahjud kuni selle osani riskipositsioonist, mida käsitatakse kapitalinõuete määruse artikli 124 lõke 1 kohaselt täielikult tagatuna.
Gains and losses on financial assets and liabilities held for trading 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.
Riskipositsioonide summa
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.
Vastavalt kapitalinõuete määruse artikli 101 lõike 1 punktid c ja f.
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.
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.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
Elamukinnisvara
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
Ärikinnisvara”
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
„IX LISA
Foreign exchange trading: including exclusively trading on foreign exchanges;
RISKIDE KONTSENTREERUMISE JA KONTSENTRATSIOONIRISKI ARUANDLUSE JUHISED
Credit risk instruments: including trading of credit link notes;
I OSA: ÜLDISED JUHISED
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Struktuur ja põhimõtted
Other: including trading of financial instruments which cannot be classified in other breakdowns.
II OSA: VORMIDE TÄITMISE JUHISED
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Riskide kontsentreerumise aruandluse ulatus ja tase
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Vormi LE ülesehitus
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
LE-aruandluses kasutatavad mõisted ja üldised juhised
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
C 26.00 - Piirmäärasid käsitlev LE-vorm
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
Juhised konkreetsete ridade kohta
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
C 27.00 - Vastaspoole andmed (vorm LE1)
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Juhised konkreetsete veergude kohta
‘Accounting scope of consolidation’ includes 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 insurance undertakings and non-financial corporations.
C 28.00 - Kauplemisportfelli mittekuuluvad ja kauplemisportfelli kuuluvad riskipositsioonid (vorm LE2)
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
C 29.00 - Andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes (vorm LE3)