natgillin/translations-raw huggingface dataset:
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
SIDUVAD LAENUANDMISKOHUSTUSED, FINANTSGARANTIID JA MUUD SIDUVAD KOHUSTUSED (9)
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised.
Bilansivälised riskipositsioonid hõlmavad kapitalinõuete määruse I lisas loetletud bilansiväliseid kirjeid.
The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
Vormides 9.1, 9.1.1 ja 9.2 jaotatakse kõik kapitalinõuete määruse I lisas loetletud bilansivälised riskipositsioonid siduvateks laenuandmiskohustusteks, finantsgarantiideks ja muudeks siduvateks kohustusteks.
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9.
Siduvaid laenuandmiskohustusi, finantsgarantiisid (antud ja saadud) ning muid siduvaid kohustusi (nii aruande esitaja võetud kui ka tema ees võetud) käsitlev teave sisaldab nii tühistatavaid kui ka tühistamatuid siduvaid kohustusi.
Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments.
Kapitalinõuete määruse I lisas loetletud siduvad laenuandmiskohustused, finantsgarantiid ja muud võetud siduvad kohustused võivad olla IFRS 9 kohaldamisalasse kuuluvad instrumendid, kui neid mõõdetakse õiglases väärtuses muutustega läbi kasumiaruande või kui nende suhtes kohaldatakse IFRS 9 kohaseid väärtuse languse nõudeid, samuti IAS 37 või IFRS 4 kohaldamisalasse kuuluvad instrumendid.
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
IFRSi kohaselt kajastatakse siduvad laenuandmiskohustused, finantsgarantiid ja muud võetud siduvad kohustused vormis 9.1.1, kui täidetud on mõni järgmistest tingimustest:
“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows.
nende suhtes kohaldatakse IFRS 9 kohaseid väärtuse languse nõudeid;
These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery.
neid kajastatakse õiglases väärtuses muutustega läbi kasumiaruande IFRS 9 kohaselt;
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
nad kuuluvad IAS 37 või IFRS 4 kohaldamisalasse.
Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.
Kohustused, mida kajastatakse käesoleva lisa käesoleva osa punkti 105 alapunktides a ja c osutatud finantsgarantiide ja võetud siduvate kohustuste krediidikahjuna, kajastatakse sõltumata kohaldatud mõõtmiskriteeriumidest eraldistena.
Write-offs shall constitute a de-recognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72.
IFRSi kohaldavad krediidiasutused ja investeerimisühingud kajastavad väärtuse languse etappide kaupa selliste instrumentide nimiväärtust ja eraldisi, mille suhtes kohaldatakse IFRS 9 kohaseid väärtuse languse nõudeid, sealhulgas instrumendid, mida mõõdetakse soetusmaksumuses, millest on maha arvatud kajastatud akumuleeritud tulu.
Write-offs shall include amounts caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
Vormis 9.1.1 kajastatakse üksnes siduva kohustuse nimiväärtus, kui võlainstrument hõlmab nii bilansilist instrumenti kui ka bilansivälist komponenti.
The column “of which: Instruments with low credit risk” shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.
Kui aruandev üksus ei suuda eraldi kindlaks teha bilansiliste ja bilansiväliste komponentide eeldatavat krediidikahju, kajastatakse siduva kohustuse eeldatav krediidikahju koos bilansilise komponendi väärtuse akumuleeritud langusega.
Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simplified approach of IFRS 9.5.5.15 for the estimation of loss allowances has been applied shall be reported within loans and advances in template 4.4.1.
Kui eeldatav krediidikahju ületab võlainstrumendi bilansilist brutoväärtust, kajastatakse ülejäänud eeldatav krediidikahju eraldisena vormi 9.1.1 asjakohases väärtuse languse etapis [IFRS 9 paragrahv 5.5.20 ja IFRS 7 paragrahv B8E].
The corresponding loss allowance for those assets shall be reported in either “Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)” or “Accumulated impairment on credit-impaired assets (Stage 3)”,depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.
Kui finantsgarantiid või siduvat kohustust anda laenu turu intressimäärast madalama intressimääraga mõõdetakse vastavalt IFRS 9 paragrahvi 4.2.1 punktile d ja selle kahju allahindlus määratakse kindlaks vastavalt IFRS 9 paragrahvile 5.5, kajastatakse seda asjakohases väärtuse languse etapis.
Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1.
Kui siduvaid laenuandmiskohustusi, finantsgarantiisid ja muid võetud siduvaid kohustusi mõõdetakse õiglases väärtuses IFRS 9 kohaselt, kajastavad krediidiasutused ja investeerimisühingud vormi 9.1.1 vastavates veergudes kõnealuste finantsgarantiide ja siduvate kohustuste nimiväärtuse ja nende krediidiriskist tulenevad õiglase väärtuse akumuleeritud negatiivsed muutused.
For these loans, the accumulated impairment shall only include the cumulative changes in lifetime expected credit losses since initial recognition [IFRS 9.5.5.13].
Kirje „krediidiriskist tulenevad õiglase väärtuse akumuleeritud negatiivsed muutused“ kajastamisel kohaldatakse käesoleva osa punkti 69 kriteeriume.
In template 4.5 institutions shall report the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 100 of this Part.
IAS 37 või IFRS 4 kohaldamisalasse kuuluvate muude siduvate kohustuste või garantiide nimiväärtust ja eraldisi kajastatakse asjakohastes veergudes.
In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD.
BADil põhinevat siseriiklikku GAAPi kohaldavad krediidiasutused ja investeerimisühingud kajastavad vormis 9.1 punktides 102 ja 103 osutatud siduvate kohustuste ja finantsgarantiide nimiväärtuse, samuti eraldiste summa, mida peab kõnealuste bilansiväliste riskipositsioonide puhul hoidma.
Where these financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs.
„Siduvad laenuandmiskohustused“ on kindlad kohustused anda laenu eelnevalt kokkulepitud tingimustel.
Where these financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures.
Siia ei kuulu tuletisinstrumendid, kuna neid saab tasaarveldada sularahas või andes üle või emiteerides muu finantsinstrumendi.
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment.
„Siduvateks laenuandmiskohustusteks“ liigitatakse järgmised kapitalinõuete määruse I lisas esitatud kirjed:
Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them.
„kohustus hoiustada finantsvara kindlaksmääratud ajal tulevikus“;
Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty.
„kasutamata krediidilimiidid“, mis hõlmavad lepinguid „anda laenu“ või pakkuda „aktseptimisvõimalusi“ eelnevalt kindlaksmääratud tingimuste alusel.
Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired.
„Finantsgarantiid“ on lepingud, mis nõuavad garantiiandjalt kindlaksmääratud maksete sooritamist, et hüvitada garantii saajale tekkinud kahju, kui kindlaksmääratud võlgnik ei tee tähtaegselt makseid vastavalt võlainstrumendi algsetele või muudetud tingimustele, sealhulgas teistele finantsgarantiidele antud garantiid.
Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.
IFRSi kohaselt vastavad need lepingud IFRS 9 paragrahvi 2.1 punkti e ning IFRS 4 lisas A esitatud finantsgarantiilepingu määratlusele.
In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods.
„Finantsgarantiideks“ liigitatakse järgmised kapitalinõuete määruse I lisas esitatud kirjed:
Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them.
„finantsgarantiid“;
Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired.
„krediidituletisinstrumendid“, mis vastavad finantsgarantii määratlusele;
Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments [BAD Article 37.2].
„finantsiseloomuga tagasivõtmatud valmisolekuakreditiivid“.
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5)
„Muud siduvad kohustused“ hõlmab järgmisi kapitalinõuete direktiivi I lisas esitatud kirjeid:
Loans and advances other than those held for trading or trading assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount.
„osaliselt tasutud aktsiate ja osade ning väärtpaberite tasumata osa“;
Balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” shall also be reported in this template independently of how they are measured.
„väljastatud ja kinnitatud dokumentaalmaksed“;
Loans and advances shall be allocated to the following products:
„kaubanduse rahastamise bilansivälised kirjed“;
“on demand (call) and short notice (current account)” shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form.
„dokumentaalmaksed, mille puhul kaubasaadetis on tagatiseks, ja muud automaatselt likvideeruvad tehingud“;
It shall also include “overdrafts” that are debit balances on current account balances and compulsory reserves held at the central bank;
„tagatised ja kahjuhüvitised“ (sh pakkumus- ja täitmisgarantiid) ning „mittefinantsgarantiid“;
“Credit card debt” shall include credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
„saatelehe tagatised (shipping guarantees), tolli- ja maksugarantiid“;
“Trade receivables” shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
„võlakirjade emissiooniteenused“ (NIF) ja „uueneva käenduse süsteemid“ (RUF);
This item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse);
„kasutamata krediidilimiidid“, mis hõlmavad lepinguid „anda laenu“ või pakkuda „aktseptimisvõimalusi“ juhul, kui tingimused ei ole eelnevalt kindlaks määratud;
“Finance leases” shall include the carrying amount of finance lease receivables.
„kasutamata krediidilimiidid“, mis hõlmavad „väärtpaberite ostu“ või „garantiide andmist“ käsitlevaid lepinguid;
Under IFRS “finance lease receivables” are as defined in IAS 17;
„pakkumus- ja täitmisgarantiide kasutamata krediidilimiidid“;
“Reverse repurchase loans” shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part;
„muud bilansivälised kirjed“ kapitalinõuete direktiivi I lisas.
“Other term loans” shall include debit balances with contractually fixed maturities or terms that are not included in other items;
IFRSi kohaselt kajastatakse järgmised kirjed bilansis ning sellest tulenevalt ei tohiks neid kajastada bilansiväliste riskipositsioonidena:
“Advances that are not loans” shall include advances that cannot be classified as “loans” according to the ECB BSI Regulation.
„krediidituletisinstrumendid“, mis ei vasta finantsgarantii määratlusele, on IFRS 9 kohaselt „tuletisinstrumendid“;
This item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
„käskvekslite aktseptid“ on krediidiasutuse või investeerimisühingu kohustused maksta lõpptähtajal tavaliselt kaupade müüki katva käskveksli nimiväärtus.
Loans and advances shall be classified on the basis of the collateral received as follows:
Seepärast liigitatakse need bilansis kui „nõuded klientide vastu“;
“Loans collateralized by immovable property” shall include loans and advances formally secured by residential or commercial immovable property collateral, independently of their loan/collateral ratio (commonly referred as “loan-to-value”) and the legal form of the collateral;
„vekslite käendus“, mis ei vasta IFRS 9 kohastele kajastamise lõpetamise kriteeriumidele;
“Other collateralized loans” shall include loans and advances formally secured by collateral, independently of their loan/collateral ratio (commonly referred to as “loan-to-value”) and the legal form of the collateral, other than “Loans collateralised by immovable property”.
„regressiõigusega tehingud“, mis ei vasta IFRS 9 kohastele kajastamise lõpetamise kriteeriumidele;
This collateral shall include pledges of securities, cash, and other collateral independently from the legal form of the collateral.
„lihtforvardipõhised vara ostmise kohustused“ on IFRS 9 kohaselt „tuletisinstrumendid“;
Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan.
„direktiivi 86/635/EMÜ artikli 12 lõigetes 3 ja 5 määratletud vara müügi- ja tagasiostulepingud“.
The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property collateral where they are secured by immovable property collateral regardless of whether they are also secured by other types of collateral.
Nendes lepingutes on vastuvõtjal võimalus, kuid mitte kohustus, tagastada vara eelnevalt kokkulepitud hinnaga kindlaksmääratud või kindlaksmäärataval kuupäeval.
Loans and advances shall be classified on the basis of its purpose as:
Seega vastavad need lepingud IFRS 9 A lisa kohasele tuletisinstrumentide määratlusele.
“Credit for consumption” shall include loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
Kirje „millest: viivises“ hõlmab selliste võetud siduvate laenuandmiskohustuste, antud finantsgarantiide ja muude võetud siduvate kohustuste nimiväärtust, mida loetakse käesoleva osa punktide 213–239 kohaselt viivises olevaks.
“Lending for house purchase” shall include credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
Võetud siduvate laenuandmiskohustuste, antud finantsgarantiide ja muude võetud siduvate kohustuste puhul on „nimiväärtus“ summa, mis kõige paremini kajastab krediidiasutuse või investeerimisühingu maksimaalset krediidiriski positsiooni, ilma et võetaks arvesse ühtki hoitavat tagatist või muud krediidikvaliteedi parandamist.
Loans shall be classified on the basis of how they can be recovered.
Eelkõige antud finantsgarantiide puhul on nimiväärtus maksimaalne summa, mida üksus peaks maksma garantii sissenõudmise korral.
“Project finance loans” shall include loans that meet the characteristics of specialised lending exposures as defined in Article 147(8) of CRR.
Siduvate laenuandmiskohustuste puhul on nimiväärtus see kasutamata summa, mille krediidiasutus või investeerimisühing on lubanud laenuks anda.
BREAKDOWN OF NON-TRADING LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)
Nimiväärtused on riskipositsiooni väärtused enne ümberhindlustegurite ja krediidiriski maandamise tehnikate kohaldamist.
Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading or trading assets portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.
Vormis 9.2 on aruande esitaja ees võetud siduvate laenuandmiskohustuste puhul nimiväärtuseks kogu kasutamata summa, mida vastaspool on lubanud krediidiasutusele või investeerimisühingule laenata.
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.
Muude siduvate kohustuste puhul aruande esitaja ees on nimiväärtuseks see kogusumma, mille tehingu teine osapool on lubanud.
Reporting of NACE codes shall be done with the first level of disaggregation (by “section”).
Saadud finantsgarantiide puhul on „garantii maksimaalne väärtus, mida saab arvesse võtta“ maksimaalne summa, mille vastaspool peaks maksma garantii sissenõudmise korral.
Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in “K – Financial and insurance activities”.
Kui saadud finantsgarantii on andnud rohkem kui üks garantiiandja, kajastatakse tagatud summa vormis ainult ühe korra; tagatud summa eraldatakse garantiiandjale, kes on krediidiriski maandamise seisukohalt olulisem.
Under IFRS, financial assets subject to impairment shall include (i) financial assets at amortised cost, and (ii) financial assets at fair value through other comprehensive income.
TULETISINSTRUMENDID JA RISKIMAANDAMISE ARVESTUS (10 JA 11)
Under national GAAP based on BAD, financial assets subject to impairment shall include financial assets measured at a cost-based method, including under LOCOM.
Vormide 10 ja 11 puhul käsitatakse tuletisinstrumente kas riskimaanduse tuletisinstrumentidena, kui neid kasutatakse kvalifitseeruva riskimaandusena IFRSi või kohaldatava BADil põhineva siseriikliku GAAPi kohaselt, või kauplemiseks hoitavatena, kui tegemist on muude juhtudega.
Depending on the specifications in each national GAAP, they may include (i) financial assets measured at fair value through equity, and (ii) financial assets under other measurement methods.
Kauplemiseks hoitavate tuletisinstrumentide (sealhulgas majanduslik riskimaandus) ja riskimaandamisarvestuse eesmärgil hoitavate tuletisinstrumentide bilansiline väärtus ja tinglik väärtus kajastatakse vormides 10 ja 11 alusriski liikide, turu liikide ja tooteliikide kaupa.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)
Krediidiasutused ja investeerimisühingud kajastavad riskimaandamise arvestuse eesmärgil hoitavad tuletisinstrumendid ka riskimaanduse liikide kaupa.
The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only if they are past due.
Teave riskimaandamisinstrumentide kohta, mis ei ole tuletisinstrumendid, esitatakse eraldi ja riskimaanduse liikide kaupa.
Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.
Kohaldatava BADil põhineva siseriikliku GAAPi kohaselt esitatakse nendes vormides kõik tuletisinstrumendid, olenemata sellest, kas neid siseriikliku GAAPi kohaselt bilansis kajastatakse või mitte.
Accounting portfolios subject to impairment shall be defined as in paragraph 93 of this Part.
Kauplemisel kasutatavate ja riskimaanduse tuletisinstrumentide bilansilise väärtuse, õiglase väärtuse ja tingliku väärtuse esitamisel arvestusportfellide ja riskimaanduse liikide kaupa võetakse arvesse IFRSI või BADil põhineva siseriikliku GAAPi (olenevalt sellest, millist raamistikku aruandva üksuse suhtes kohaldatakse) kohaseid arvestusportfelle ja riskimaanduse liike.
Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due.
Kauplemisel kasutatavad ja riskimaanduse tuletisinstrumendid, mida BADil põhineva siseriikliku GAAPi kohaselt mõõdetakse soetusmaksumuses või LOCOMi alusel, esitatakse eraldi.
Past due exposures shall be reported for their entire carrying amount.
Vorm 11 hõlmab riskimaandamisinstrumente ja maandatavaid instrumente, sõltumata kvalifitseeruva riskimaanduse kajastamiseks kasutatavast raamatupidamisstandardist, sealhulgas juhul, kui kvalifitseeruv riskimaandus on netopositsiooni suhtes.