natgillin/translations-raw huggingface dataset:
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
KINDLAKSMÄÄRATUD HÜVITISEGA SKEEMID JA HÜVITISED TÖÖTAJATELE (44)
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
Need vormid sisaldavad kogutud teavet krediidiasutuse või investeerimisühingu kõigi kindlaksmääratud hüvitisega skeemide kohta.
“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:
Juhul kui krediidiasutusel või investeerimisühingul on rohkem kui üks kindlaksmääratud hüvitisega skeem, esitatakse kõigi skeemide kogusumma.
“Financial assets at fair value through other comprehensive income” (IFRS);
Kindlaksmääratud hüvitisega skeemide netovarade ja -kohustuste komponente käsitlevas vormis esitatakse nii kõik kindlaksmääratud hüvitiste netokohustuste (-varade) kui ka hüvitise saamise õiguste akumuleeritud nüüdisväärtused [IAS 19 paragrahvi 140 punktid a ja b].
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);
Muutusi kindlaksmääratud hüvitiste kohustustes käsitlevas vormis esitatakse krediidiasutuse või investeerimisühingu kõigi kindlaksmääratud hüvitiste kohustuste akumuleeritud nüüdisväärtuse algsaldo ja lõppsaldo kooskõlastav võrdlus.
“Financial assets designated at fair value through profit or loss” (IFRS);
IAS 19 paragrahvis 141 loetletud eri komponentidest tulenev mõju perioodi jooksul esitatakse eraldi.
“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);
Kindlaksmääratud hüvitiste kohustuste muutuste vormis peab kirje „lõppsaldo [nüüdisväärtus]“ summa olema võrdne kirjega „kindlaksmääratud hüvitistega seotud kohustuste nüüdisväärtus“.
“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
Personalikuludega seotud memokirjete puhul kasutatakse järgmisi määratlusi:
“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
kirje „pension ja sarnased kulud“ sisaldab summat, mis on perioodi jooksul kajastatud personalikuluna mis tahes töösuhtejärgsete hüvitiste kohustuse puhul (nii kindlaksmääratud sissemaksega skeemid kui ka kindlaksmääratud hüvitistega skeemid), ning sissemakseid sotsiaalkindlustusfondidesse;
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD).
„aktsiapõhised maksed“ hõlmavad summat, mis perioodil on kajastatud kui personalikulud seoses aktsiapõhiste maksetega.
The carrying amount of any liability resulting from that designation shall not be reported in template F18.
KASUMIARUANDE TEATAVATE KIRJETE JAOTUS (45)
The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
„Finantskohustused õiglases väärtuses muutustega läbi kasumiaruande“ hõlmab üksnes õiglases väärtuses muutustega läbi kasumiaruande kajastatud kohustuste emitentide enda krediidiriski muutusest tulenevat kasumit ja kahjumit, kui aruandev krediidiasutus või investeerimisühing on otsustanud kajastada seda muutustega läbi kasumiaruande, sest kajastamine läbi muu koondkasumi tekitaks arvestuse mittevastavuse või suurendaks seda.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part.
Kahjum või kasum, mis tuleneb mittefinantsvara kajastamise lõpetamisest, jaotatakse vara liigi alusel; iga kirje peab sisaldama sellest varast tulenevat kasumit või kahjumit, mille kajastamine on lõpetatud.
Exposures past due by more than 90 days but that are not material in accordance with Article 178 of CRR shall be reported within performing exposures in “Past due > 30 days <= 90 days”.
„Muud varad“ hõlmab muud materiaalset vara, immateriaalset vara ja investeeringuid, mida ei ole kajastatud mujal.
Non-performing exposures shall be reported broken down by past due time bands.
Muud tegevustulud ja -kulud jaotatakse vastavalt järgmistele kirjetele: õiglase väärtuse mudeli abil mõõdetud materiaalse vara õiglase väärtuse korrigeerimised; kinnisvarainvesteeringuga seotud renditulu ja otsesed tegevuskulud; kasutusrendiga, välja arvatud kinnisvarainvesteeringutega, seotud tulud ja kulud ning ülejäänud tegevustulud ja -kulud.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
Kirje „muu kui kinnisvarainvesteeringutega seotud kasutusrent“ hõlmab veerus „tulud“ saadud tulu ning veerus „kulud“ kulusid, mis krediidiasutusel või investeerimisühingul kui rendileandjal (kapitalinõuete määruse kohaselt „liisinguandja“) tekkisid seoses oma kapitalirenditegevusega, mis ei ole seotud varadega, mis on liigitatud kinnisvarainvesteeringuteks.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Kulud, mis tekkisid krediidiasutusele või investeerimisühingule kui rentnikule, kajastatakse kirjel „muud halduskulud“.
The following exposures shall be identified in separate columns:
Kasum või kahjum, mis tuleneb kulla, muude väärismetallide ja muude kaupade investeeringute kajastamise lõpetamisest ja uuesti mõõtmisest, mis on mõõdetud õiglases väärtuses, millest on maha arvatud müügikulu, kajastatakse kirjetel „Muud tegevustulud.
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;
Muu“ või „Muud tegevuskulud.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Muu“.
“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
OMAKAPITALI MUUTUSTE ARUANNE (46)
Information on collateral held and guarantees received on non-performing exposures shall be reported separately.
Omakapitali muutuste aruandes avalikustatakse iga omakapitali komponendi puhul perioodi alguse (algsaldo) ja perioodi lõpu (lõppsaldo) bilansilise väärtuse võrdlus.
Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part.
„Ülekandmised omakapitali komponentide vahel“ hõlmab kõiki omakapitali raames üle kantud summasid, sealhulgas õiglases väärtuses muutustega läbi kasumiaruande kajastatud kohustuste enda krediidiriskist ja õiglases väärtuses läbi muu koondkasumi mõõdetud omakapitaliinstrumentide õiglase väärtuse akumuleeritud muutustest tulenev kasum ja kahjum, mis kantakse kajastamise lõpetamise korral üle muudele omakapitali komponentidele.
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.
OSA
FORBORNE EXPOSURES (19)
RISKIPOSITSIOONI KLASSIDE JA VASTASPOOLE SEKTORITE MÄÄRAMINE
For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures have been applied.
Tabelites 2 ja 3 esitatakse ülevaade neist riskipositsiooni klassidest, mida kasutatakse kapitalinõuete määruse kohaselt kapitalinõuete arvutamiseks, ja FINREPi tabelites kasutatavatest vastaspoole sektoritest.
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
Tabel 2
For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:
Standardmeetod
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Standardmeetodi riskipositsiooni klassid (kapitalinõuete määruse artikkel 112)
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
FINREPi vastaspoole sektorid
Evidence of a concession shall include at least any of the following:
Märkused
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Nõuded keskvalitsuste või keskpankade vastu
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Need riskipositsioonid määratakse FINREPi vastaspoole sektoritele vastavalt vahetu vastaspoole laadile
The exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Nõuded piirkondlike valitsuste või kohalike omavalitsuste vastu
For the purposes of Annexes III and IV as well as this Annex, “refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Nõuded avaliku sektori asutuste vastu
For the purpose of template 19, “debtor” shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.
Finantssektorivälised äriühingud
For the purpose of template 19, “debt” shall include loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given including those loan commitments designated at fair value through profit and loss that are assets at the reporting date.
Nõuded mitmepoolsete arengupankade vastu
For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.
krediidiasutuste ja investeerimisühingute vastu
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 in template 19 as defined in paragraph 233 of this Part.
Nõuded äriühingute vastu
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Jaenõuded
In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Finantssektorivälised äriühingud
For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Kinnisvarale seatud hüpoteegiga tagatud riskipositsioonid
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Need riskipositsioonid määratakse FINREPi vastaspoole sektoritele vastavalt vahetu vastaspoole laadile
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Makseviivituses olevad riskipositsioonid
Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
ja) Eriti suure riskiga seotud kirjed
Any of the following shall be treated as forbearance measures:
Väärtpaberistamise positsioonid
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Need riskipositsioonid määratakse FINREPi vastaspoole sektoritele vastavalt väärtpaberistamisega seotud riskile.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Kui väärtpaberistatud positsioonid on jätkuvalt bilansis kajastatud, on FINREPi tabelites vastaspoole sektoriteks nende positsioonide vahetute vastaspoolte sektorid.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Nõuded lühiajalise krediidikvaliteedi hinnanguga krediidiasutuste ja investeerimisühingute ning äriühingute vastu
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Ühiseks investeerimiseks loodud ettevõtja aktsiatest ja osakutest tulenevad riskipositsioonid
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Investeeringud ühiseks investeerimiseks loodud ettevõtjatesse tuleb liigitada FINREPi aruannetes omakapitaliinstrumentideks, olenemata sellest, kas kapitalinõuete määruse kohaselt on arvessevõtmine lubatud.
There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:
FINREPi aruannetes on omakapitali investeeringud jagatud instrumentidena eri finantsvarade kategooriatesse.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Bilansi eri kirjed
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
FINREPi aruannetes võib muud kirjed kajastada eri varakategooriates.
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Tabel 3
Financial difficulties shall be assessed at debtor level as referred to in paragraph 245.
Sisereitingute meetod
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Sisereitingute meetodi riskipositsiooni klassid (kapitalinõuete määruse artikkel 147)
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part.
Nõuded keskvalitsuste ja keskpankade vastu
The classification as forborne exposure shall be discontinued where all of the following conditions are met:
(st krediidiasutuste ja investeerimisühingute ning mõnede valitsemissektori üksuste ja mitmepoolsete pankade vastu)
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Need riskipositsioonid määratakse FINREPi vastaspoole sektoritele vastavalt väärtpaberistamise positsioonidega seotud riskile.
a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);
Kui väärtpaberistatud positsioonid on jätkuvalt bilansis kajastatud, on FINREPi tabelites vastaspoole sektoriteks nende positsioonide vahetute vastaspoolte sektorid.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Muud varad, mis ei ole krediidi iseloomuga
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
FINREPi aruannetes võib muud kirjed kajastada eri varakategooriates.“
Where the conditions referred to in paragraph 256 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
Euroopa Parlamendi ja nõukogu 19. juuli 2002. aasta määrus (EÜ) nr 1606/2002 rahvusvaheliste raamatupidamisstandardite kohaldamise kohta (EÜT L 243, 11.9.2002, lk 1).
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.
Euroopa Keskpanga 24. septembri 2013. aasta määrus (EL) nr 1071/2013 rahaloomeasutuste sektori bilansi kohta (uuesti sõnastatud) (EKP/2013/33) (ELT L 297, 7.11.2013, lk 1).
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met:
Euroopa Parlamendi ja nõukogu 20. detsembri 2006. aasta määrus (EÜ) nr 1893/2006, 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).
that extension has not led the exposure to be classified as non-performing;
Nõukogu 8. detsembri 1986. aasta direktiiv 86/635/EMÜ pankade ja muude rahaasutuste raamatupidamise aastaaruannete ja konsolideeritud aruannete kohta (EÜT L 372, 31.12.1986, lk 1).
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Euroopa Parlamendi ja nõukogu 26. juuni 2013. aasta direktiiv teatavat liiki ettevõtjate aruandeaasta finantsaruannete, konsolideeritud finantsaruannete ja nendega seotud aruannete kohta ja millega muudetakse Euroopa Parlamendi ja nõukogu direktiivi 2006/43/EÜ ning tunnistatakse kehtetuks nõukogu direktiivid 78/660/EMÜ ja 83/349/EMÜ (ELT L 182, 29.6.2013, lk 19).
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.
Komisjoni 6. mai 2003. aasta soovitus mikro-, väikeste ja keskmise suurusega ettevõtjate määratlemise kohta (K(2003)1422) (ELT L 124, 20.5.2003, lk 36).
“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
2014. aasta juulis andis IASB finantsinstrumentide raamatupidamises kajastamiseks välja uue standardi IFRS 9 „Finantsinstrumendid“ (edaspidi „IFRS 9“), et see alates 1. jaanuarist 2018 rahvusvaheliselt kasutusele võtta.
Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies.
Liidus võeti IFRS 9 vastu 22. novembril 2016 komisjoni määrusega (EL) 2016/2067 [5].
Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.
laenude ja ettemaksete puhul vahetu laenuvõtja.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
Klientide vastu olevate nõuete puhul on vahetu laenuvõtja vastaspool, kes peab nõude täitma, välja arvatud regressiõigusega tehingute puhul, kui vahetu laenuvõtja on nõuete ülekandja, kui aruandev krediidiasutus või investeerimisühing ei omanda oluliselt kõiki ülekantud nõuete omamisega seotud riske ja kasu;
Those non-performing forborne exposures shall include the following:
Kirjed „Intressitulu.
exposures which have become non-performing due to the application of forbearance measures;
Tuletisinstrumendid – riskimaandamise arvestus, intressirisk“ ja „Intressikulu.
exposures which were non-performing prior to the extension of forbearance measures;
Tuletisinstrumendid – riskimaandamise arvestus, intressirisk“ hõlmavad puhashinna kasutamise korral summasid, mis on seotud kategooriasse „riskimaandamise arvestus“ liigitatud tuletisinstrumentidega, mis katavad intressiriski, sealhulgas tasaarvestatavate riskipositsioonidega selliste kirjerühmade riskimaandus (netopositsioonide riskimaandus), mille maandatud risk mõjutab kasumiaruande erinevaid kirjeid.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
Puhashinna kasutamise korral tuleb need esitada brutosummas intressitulu ja -kuluna, nii et need kajastavad maandatavate instrumentidega seotud tegelikku intressitulu ja -kulu.
Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of exposures non-performing prior to forbearance measures”.
Kui puhashinna kasutamise korral annab maandatav instrument intressitulu (-kulu), kajastatakse neid summasid intressituluna (-kuluna) isegi juhul, kui see on negatiivne (positiivne) summa.
The following non-performing exposures with forbearance measures shall be identified in separate columns:
Võlainstrumentide väärtust hinnatakse konkreetse finantsinstrumendi tasandil.
exposures which are considered to be impaired in accordance with the applicable accounting framework.
Krediidiriskist tulenevaid õiglase väärtuse akumuleeritud negatiivseid muutusi kajastatakse iga võlainstrumendi puhul kuni instrumendi kajastamise lõpetamiseni.
Under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets shall be reported in this column;
amortiseeritud soetusväärtuses või soetusmaksumusepõhisel meetodil mõõdetud võlainstrumentide puhul on väärtuse akumuleeritud langus väärtuse langusest tuleneva kahjumi kogusumma ilma kajastatud kasutamiseta ja väärtuse languse tühistamiseta, kui see on asjakohane, iga väärtuse languse etapi puhul.
The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Väärtuse akumuleeritud langus vähendab võlainstrumendi bilansilist väärtust allahindluse kasutamise kaudu IFRSi või BADil põhineva siseriikliku GAAPi kohaselt või otsese vähendamise kaudu, mis ei kujuta endast kajastamise lõpetamist BADil põhineva siseriikliku GAAPi kohaselt;