natgillin/translations-raw huggingface dataset:
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in “Interest expense on assets”.
Kui nende finantsvarade suhtes ei kohaldata väärtuse langust, kajastavad krediidiasutused ja investeerimisühingud krediidiriskist tulenevaid õiglase väärtuse akumuleeritud negatiivseid muutusi viivisnõuete puhul.
These assets and their interests give rise to a negative yield for an institution.
Vormis 4.9 kajastatakse mõõduka LOCOMi kohaselt mõõdetud varad ning nendega seotud väärtuse korrigeerimised eraldi muudest soetusmaksumusepõhisel meetodil mõõdetud varadest ja nendega seotud väärtuse langusest.
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as “dividend income” separately from other gains and losses from these classes of instruments where the clean price is used or as part of gains or losses from these classes of instruments where the dirty price is used.
Soetusmaksumusepõhisel meetodil mõõdetud finantsvarad, sealhulgas mõõduka LOCOMi kohaselt mõõdetud finantsvarad, kajastatakse langemata väärtusega varadena, kui nende väärtust ei ole korrigeeritud või nende väärtus ei ole sellega seoses langenud, ja langenud väärtusega varadena, kui nende väärtust on korrigeeritud ja korrigeerimist käsitatakse väärtuse langusena või sellega seotud väärtuse langusena.
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the period and dividends related to instruments held at the end of the reporting period.
Väärtuse langusena käsitatavad väärtuse korrigeerimised on krediidiriskist tingitud väärtuse korrigeerimised, mis kajastavad vastaspoole krediidikvaliteedi halvenemist.
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of these investments where they are accounted for using other than the equity method.
Mõõduka LOCOMi kohaselt mõõdetud finantsvarasid, mille väärtust on tururiski tõttu korrigeeritud, et kajastada turutingimuste muutuse mõju vara väärtusele, ei käsitata langenud väärtusega varadena.
This item shall include also gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Vormis 4.10 kajastatakse range LOCOMi kohaselt mõõdetud varad ning nendega seotud väärtuse korrigeerimised eraldi muude meetodite kohaselt mõõdetud varadest.
This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
Range LOCOMi kohaselt mõõdetud finantsvarad, mille väärtust on punkti 80 kohaselt tururiski tõttu korrigeeritud, ei käsitata langenud väärtusega varana.
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:
SELLISTE LAENUDE JA ETTEMAKSETE JAOTUS TOODETE KAUPA, MIDA EI KASUTATA KAUPLEMISEL (5)
where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (-) losses on financial assets and liabilities held for trading, net” or “Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;
Laenud ja ettemaksed, mida ei hoita kauplemise eesmärgil või mis ei ole kauplemiseks hoitavad varad, jaotatakse toote liigi ja vastaspoole sektori kaupa bilansilise väärtuse puhul ning üksnes toote liigi kaupa bilansilise brutoväärtuse puhul.
where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7], the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in “Gains or (-) losses on financial assets and liabilities held for trading, net” or “Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable.
Sellel vormil esitatakse ka nõuded, mis on liigitatud kui „raha, nõuded keskpankadele ja muud nõudmiseni hoiused“, sõltumata sellest, kuidas neid mõõdetakse.
“Gains or (-) losses from hedge accounting, net” shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8.
Laenud ja ettemaksed jaotatakse järgmisteks toodeteks:
It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge.
kirje „nõudmisel väljamakstavad (nõudmiseni) ja lühikese etteteatamisega väljamakstavad (arvelduskonto)“ hõlmab nõudmiseni hoiuseid, lühikese etteteatamisega (nõudmise esitamise päevale järgneva tööpäeva lõpuks) väljamakstavaid hoiuseid, arvelduskontosid ja muid sarnaseid hoiuseid, sealhulgas laenud, mis on laenuvõtja jaoks üleööhoiused (laenud, mis tuleb tagasi maksta nende andmise päevale järgneva tööpäeva lõpuks), sõltumata nende õiguslikust vormist.
The reclassifications of the cash-flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the “Statement of profit or loss” as those impacted by the cash flows from the hedged items.
See hõlmab ka arvelduskrediiti, mis on arvelduskonto deebetjääk, ja keskpangas hoitavaid kohustuslikke reserve;
“Gains or (-) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations.
„krediitkaardivõlg“ hõlmab määratud tagasimaksega deebetkaardi või krediitkaardi kaudu antud laenu [EKP bilansikirjete määrus];
This item shall also include gains on hedges of net positions.
„nõuded klientide vastu“ hõlmab laene, mis on antud muudele võlgnikele vekslite või muude selliste dokumentide alusel, mis annavad õiguse saada kaupade müügi või teenuste osutamise tehingutest tulusid.
“Gains or losses on derecognition of non-financial assets” shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates.
Need kirjed hõlmavad kõiki faktooring- ja sarnaseid tehinguid, nt käskvekslite aktseptid, klientide vastu olevate nõuete lõppost, forfaiting, arve diskonteerimine, käskvekslid, kommertsväärtpaberid ja muud nõuded, mille puhul aruandev krediidiasutus või investeerimisühing ostab klientide vastu olevaid nõudeid (nii regressiõigusega kui ka ilma selleta);
“Modification gains or (-) losses, net” shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows [IFRS 9.5.4.3 and Appendix A].
„kapitalirent“ hõlmab kapitalirendi nõuete bilansilist väärtust.
The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
IFRSi kohaselt on kapitalirendi nõuded määratletud IAS 17-s;
“Provisions or (-) reversal of provisions.
„pöördrepolaenud“ hõlmavad rahastamist, mis on antud repolepingute alusel ostetud väärtpaberite või kulla vastu või võetud laenuks väärtpaberite laenuks andmise lepingute alusel, nagu on määratletud käesoleva osa paragrahvides 183 ja 184;
Commitments and guarantees given” shall include the net charges in the “Statement of profit or loss” for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD.
„muud tähtajalised laenud“ hõlmab võlgasid, millel on lepingus kindlaksmääratud lõpptähtaeg või tingimused ning mis ei sisaldu muudes kirjetes;
Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net”.
„ettemaksed, mis ei ole laenud“ hõlmab ettemakseid, mida ei saa EKP bilansikirjete määruse kohaselt liigitada laenudeks.
Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
See kirje hõlmab muu hulgas vahekirjetega (nt investeerimist, ülekandmist või arveldust ootavad varad) ja siirdekirjetega (nt tšekid ja muud maksevahendid, mis on saadetud tagasivõtmiseks) seoses saadaolevaid brutosummasid.
Under IFRS, “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].
Laenud ja ettemaksed liigitatakse saadud tagatise alusel järgmiselt:
Under national GAAP based on BAD “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
„kinnisvaraga tagatud laenud“ hõlmavad laene ja ettemakseid, mis on ametlikult tagatud elamu- või ärikinnisvaraga, sõltumata nende laenu/tagatise suhtest (millele tavapäraselt osutatakse kui laenusumma ja tagatise väärtuse suhtele (loan-to-value)) ja tagatise õiguslikust vormist;
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off — as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
„muud tagatisega laenud“ hõlmavad laene ja ettemakseid, mis on ametlikult tagatud, sõltumata nende laenu/tagatise suhtest (millele tavapäraselt osutatakse kui laenusumma ja tagatise väärtuse suhtele (loan-to-value)) ja tagatise õiguslikust vormist, välja arvatud „kinnisvaraga tagatud laenud“.
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”.
Need tagatised hõlmavad panditud väärtpabereid, sularaha ja muid tagatisi, sõltumata tagatise õiguslikust vormist.
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Laenud ja ettemaksed liigitatakse tagatise alusel, sõltumata laenu otstarbest.
The impairment on those investments shall be reported in “(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
Mitut liiki tagatisega tagatud laenude ja ettemaksete bilansiline väärtus liigitatakse ja kajastatakse kinnisvaraga tagatuna, kui need laenud ja ettemaksed on tagatud kinnisvaraga, olenemata sellest, kas nad on tagatud ka muud liiki tagatisega.
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
Laenud ja ettemaksed liigitatakse otstarbe alusel järgmiselt:
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
„tarbimislaen“ hõlmab laenusid, mis on peamiselt antud isikliku tarbimise otstarbel kaupade ja teenuste ostuks [EKP bilansikirjete määrus];
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (-) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5.
„eluasemelaen“ hõlmab kodumajapidamistele antud laenu, mille eesmärk on investeerida isiklikus kasutuses või renditud eluasemetesse, sh ehituseks ja renoveerimiseks [EKP bilansikirjete määrus].
Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.
FINANTSSEKTORIVÄLISTELE ÄRIÜHINGUTELE ANTUD SELLISTE LAENUDE JA ETTEMAKSETE JAOTUS NACE KOODIDE ALUSEL, MIDA EI KASUTATA KAUPLEMISEL (6)
STATEMENT OF COMPREHENSIVE INCOME (3)
Finantssektorivälistele äriühingutele antud laenude ja ettemaksete (välja arvatud laenud ja ettemaksed, mida ei hoita kauplemise eesmärgil või mis ei ole kauplemiseks hoitavate varade portfellis) bilansiline brutoväärtus liigitatakse majandustegevusala sektorite alusel, kasutades NACE koode, vastaspoole peamise tegevusala põhjal.
“Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Nende nõuete liigitamine, mis tekivad ühiselt rohkem kui ühe vastaspoole vastu, toimub kooskõlas käesoleva lisa 1. osa punktiga 43.
The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the changes in the variation of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]”.
NACE koodide esitamine toimub esimese eristustaseme (st jagude tase) alusel.
“Hedge of net investments in foreign operations [effective portion]” shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.
Krediidiasutused ja investeerimisühingud kajastavad finants- või kindlustustegevusega tegelevatele finantssektorivälistele äriühingutele antud laene ja ettemakseid kirje „K – Finants- ja kindlustustegevus“ all.
For hedges of net investment in foreign operations and cash flow hedges the respective amounts reported in “Transferred to profit or loss” shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.
IFRSi kohaselt hõlmavad finantsvarad, mille suhtes kohaldatakse väärtuse langust, i) amortiseeritud soetusväärtuses kajastatud finantsvarasid ja ii) õiglases väärtuses läbi muu koondkasumi mõõdetud finantsvarasid.
“Hedging instruments [not designated elements]” shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component:
BADil põhineva siseriikliku GAAPi kohaselt hõlmavad finantsvarad, mille suhtes kohaldatakse väärtuse langust, soetusmaksumusepõhisel meetodil (sealhulgas LOCOMi kohaselt) mõõdetud finantsvarasid.
time value of options;
Sõltuvalt siseriikliku GAAPi sätetest võivad need hõlmata i) omakapitalis kajastatavaid õiglases väärtuses mõõdetavaid finantsvarasid ja ii) muu meetodi kohaselt mõõdetud finantsvarasid.
forward elements of forward contracts;
TÄHTAJAKS TASUMATA FINANTSVARAD, MILLE SUHTES KOHALDATAKSE VÄÄRTUSE LANGUST (7)
foreign exchange basis spread of financial instruments.
Selliste võlainstrumentide bilansiline väärtus, mis kuuluvad arvestusportfellidesse, mille suhtes kohaldatakse väärtuse langust, kajastatakse vormis 7.1 üksnes juhul, kui need on tähtajaks tasumata.
For options, the amounts reclassified to profit or loss and reported in “Transferred to profit or loss” shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.
Tähtajaks tasumata instrumendid jaotatakse vastavatesse tähtajaks tasumata klassidesse nende konkreetse olukorra alusel.
“Debt instruments at fair value through other comprehensive income” shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in “(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)” and in “Exchange differences [gain or (-) loss], net” in template 2.
Arvestusportfellid, mille suhtes kohaldatakse väärtuse langust, on määratletud käesoleva osa punktis 93.
“Transferred to profit or loss” in particular shall include the transfer to profit or loss due to de-recognition or reclassification into the fair value through profit or loss measurement category.
Finantsvarasid loetakse tähtajaks tasumata, kui mis tahes põhisumma tagasimakset, intressi või teenustasu ei ole tähtajaks tasutud.
Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category [IFRS 9.5.6.4], the gains or losses arising due to the reclassification shall be reported in “Debt instruments at fair value through other comprehensive income”.
Tähtajaks tasumata nõudeid kajastatakse nende bilansilises koguväärtuses.
Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7] or into the amortised cost measurement category [IFRS 9.5.6.5], the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in “Transferred to profit or loss” and in “Other reclassifications”, adjusting in the latter case the carrying amount of the financial asset.
Selliste finantsvarade bilansiline väärtus esitatakse väärtuse languse etappide või väärtuse languse seisundi kaupa vastavalt kohaldatavatele raamatupidamisstandarditele ja selle lõikes, mitu päeva on vanim tähtajaks tasumata summa ületanud tähtaega aruandekuupäeva seisuga.
For all components of the other comprehensive income, “Other reclassifications” shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.
FINANTSKOHUSTUSTE JAOTUS (8)
Under IFRS “Income tax relating to items that will not be reclassified” and “Income tax relating to items that may be reclassified to profit or (-) loss” [IAS 1.91 (b), IG6] shall be reported as separate line items.
„Hoiused“ ja toodete jaotus on määratletud nii nagu EKP bilansikirjete määruses ning seepärast liigitatakse reguleeritavad säästuhoiused vastavalt EKP bilansikirjete määrusele ning jaotatakse vastaspoole alusel.
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Eelkõige liigitatakse mitteülekantavad arveldushoiused, mis on seaduslikult küll nõudmisel väljavõetavad, kuid mille väljavõtmise korral kohaldatakse olulisi karistusi ja piiranguid ning millel on üleööhoiustega väga sarnased tunnused, etteteatamistähtajaga lõpetatavateks hoiusteks.
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
„Emiteeritud võlaväärtpaberid“ liigendatakse järgmist liiki toodeteks:
For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages.
„hoiusesertifikaadid“ on väärtpaberid, mis võimaldavad nende omanikel arvelt välja võtta rahalisi vahendeid;
Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.
„varaga tagatud väärtpaberid“ vastavalt kapitalinõuete määruse artikli 4 lõike 1 punktile 61;
For the purposes of Annexes III and IV as well as this Annex, “accumulated negative changes in fair value due to credit risk” means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative.
„pandikirjad“ vastavalt kapitalinõuete määruse artikli 129 lõikele 1;
The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument.
„hübriidlepingud“ hõlmavad lepinguid tuletisinstrumendi tunnustega väärtpaberitega;
This amount shall only be reported if the addition of positive and negative changes in fair value due to credit risk results in a negative amount.
„muud emiteeritud võlaväärtpaberid“ hõlmavad võlaväärtpabereid, mis ei ole kajastatud eelnevatel kirjetel, ning eristatakse vahetatavaid liitfinantsinstrumente ja mittevahetatavaid instrumente.
The valuation of the debt instruments shall be performed on the level of single financial instruments.
Emiteeritud „allutatud finantskohustusi“ käsitletakse samal viisil nagu muid tekkinud finantskohustusi.
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
Väärtpaberite kujul emiteeritud allutatud kohustused liigitatakse „emiteeritud võlaväärtpaberiteks“ ning hoiuste kujul allutatud kohustused liigitatakse „hoiusteks“.
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:
Vorm 8.2 sisaldab arvestusportfellide alusel liigitatud bilansilist väärtust „hoiuste“ ja „emiteeritud võlaväärtpaberite“ puhul, mis vastavad allutatud võla määratlusele.
Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
Kirje „Enda krediidiriski muutusest tulenevad õiglase väärtuse akumuleeritud muutused“ hõlmab kõiki kõnealuseid õiglase väärtuse akumuleeritud muutusi, olenemata sellest, kas neid kajastatakse kasumiaruandes või läbi muu koondkasumi.