natgillin/translations-raw huggingface dataset:
Derivatives with positive fair value: Carrying amount
170–230
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
RISKIPOSITSIOONIDE JAOTUS JÄRELEJÄÄNUD TÄHTAEGADE LÕIKES
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
Järelejäänud tähtaeg arvutatakse kõigi positsioonide puhul päevades, mis jäävad lepingulise tähtaja ja aruandekuupäeva vahele.
Derivatives with positive fair value: Notional amount
Riskipositsioonid valitsemissektori suhtes jaotatakse järelejäänud tähtaja järgi ja määratakse klassidesse järgmiselt:
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
[0–3 kuud [: vähem kui 90 päeva
220-230
[3 kuud – 1 aasta [: 90 päeva või rohkem ning vähem kui 365 päeva
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
[1 aasta – 2 aastat [: 365 päeva või rohkem ning vähem kui 730 päeva
Derivatives with negative fair value: Carrying amount
[2 aastat – 3 aastat [: 730 päeva või rohkem ning vähem kui 1095 päeva
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
[3 aastat – 5 aastat [: 1095 päeva või rohkem ning vähem kui 1825 päeva
Derivatives with negative fair value: Notional amount
[5 aastat – 10 aastat [: 1825 päeva või rohkem ning vähem kui 3650 päeva
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
[10 aastat või rohkem [: 3650 päeva või rohkem“
240-260
Krediidiasutused ja investeerimisühingud peavad selles vormis kajastama andmeid kumulatiivsel alusel aruande kalendriaasta kohta (st alates jooksva aasta 1. jaanuarist).
OFF-BALANCE SHEET EXPOSURES
Eraldiseisev krediidiasutus või investeerimisühing ei kuulu konsolideerimisgruppi ning teda ei konsolideerita samas riigis, kus tema suhtes kohaldatakse omavahendite nõudeid.
When the direct counterparty of the off-balance sheet item is a General government as defined above in paragraph 1, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (Annex V, Part 2, paragraphs 102-119).
III LISA
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
„V LISA
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
FINANTSTEABE ARUANDLUS
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
Sisukord
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
ÜLDISED JUHISED
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
Viited
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
Põhimõtted
270-280
Konsolideerimine
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
Finantsinstrumentide arvestusportfellid
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
Finantsvarad
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
Finantskohustused
Derivatives with positive fair value — Carrying amount
Finantsinstrumendid
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Bilansiline brutoväärtus
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
Vastaspoolte liigitus
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a positive fair value at the reference reporting date, independently how they are accounted for.
VORMIDE TÄITMISE JUHISED
Derivatives with negative fair value — Carrying amount
Bilanss
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Varad (1.1)
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
Kohustused (1.2)
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Omakapital (1.3)
Exposure value for exposures subject to the credit risk framework.
Kasumiaruanne (2)
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Koondkasumiaruanne (3)
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Finantsvara jaotus instrumentide ja vastaspoole sektorite kaupa (4)
Risk weighted exposure amount for exposures subject to the credit risk framework.
Selliste laenude ja ettemaksete jaotus toodete kaupa, mida ei kasutata kauplemisel (5)
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Finantssektorivälistele äriühingutele antud selliste laenude ja ettemaksete jaotus NACE koodide alusel, mida ei kasutata kauplemisel (6)
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
Tähtajaks tasumata finantsvarad, mille suhtes kohaldatakse väärtuse langust (7)
For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown.
Finantskohustuste jaotus (8)
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
Siduvad laenuandmiskohustused, finantsgarantiid ja muud siduvad kohustused (9)
Aggregate of exposures to General governments, as defined in paragraph 1
Tuletisinstrumendid ja riskimaandamise arvestus (10 ja 11)
020-155
Tuletisinstrumentide liigitus riski liigi alusel
Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II CRR.
Tuletisinstrumentide puhul kajastatavad summad
Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk.
„Majanduslikuks riskimaanduseks“ liigitatud tuletisinstrumendid
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row.
Tuletisinstrumentide jaotus vastaspoole sektorite kaupa
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Riskimaandamise arvestus siseriikliku GAAPi kohaselt (11.2)
Exposures to General governments that are central governments.
Kajastatav väärtus riskimaandamisinstrumentide puhul, mis ei ole tuletisinstrumendid (11.3 ja 11.3.1)
These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Õiglase väärtuse riskimaanduse maandatavad instrumendid (11.4)
Exposures to General governments that are regional governments or local authorities.
Muutused krediidikahju allahindlustes ja eraldistes (12)
These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Muutused krediidikahju ja omakapitaliinstrumentide väärtuse langusega seotud allahindlustes BADil põhineva siseriikliku GAAPi kohaselt (12.0)
Exposures to General governments that are public sector entities.
Muutused krediidikahju allahindlustes ja eraldistes IFRSi kohaselt (12.1)
These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Ülekandmised väärtuse languse etappide vahel (esitatakse brutosummas) (12.2)
Exposures to General governments that are international organisations.
Saadud tagatised ja garantiid (13)
These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Tagatiste ja garantiide jaotus laenude ja ettemaksete kaupa (muud kui kauplemiseks hoitavad) (13.1)
Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements.
Tagatised, mis on omandatud perioodi jooksul, võttes need enda valdusse [aruande kuupäeva seisuga valduses olevad] (13.2)
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Akumuleeritud tagatised, mis on omandatud, võttes need enda valdusse [materiaalne vara] (13.3)
Exposures to General governments that are central governments and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
Õiglase väärtuse hierarhia: õiglases väärtuses finantsinstrumendid (14)
Regional governments or local authorities [Central governments and central banks]
Kajastamise lõpetamine ja ülekantud finantsvaradega seotud finantskohustused (15)
Exposures to General governments that are regional governments or local authorities and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Kasumiaruande teatavate kirjete jaotus (16)
Exposures to General governments that are regional governments or local authorities and that are allocated to the “Institutions” exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Intressitulu ja -kulu instrumentide ja vastaspoole sektorite lõikes (16.1)
Public sector entities [Central governments and central banks]
Instrumentide lõikes kasumid või kahjumid, mis on saadud selliste finantsvarade ja -kohustuste kajastamise lõpetamisest, mida ei ole mõõdetud õiglases väärtuses muutustega läbi kasumiaruande (16.2)
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Kahjumid või kasumid, mis tulenevad kauplemiseks hoitavatest finantsvaradest ja -kohustustest ning kauplemisel kasutatavatest finantsvaradest ja -kohustustest, instrumentide kaupa (16.3)
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Institutions” exposure class in accordance with Article 147(4)(b) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Kahjumid või kasumid, mis tulenevad kauplemiseks hoitavatest finantsvaradest ja -kohustustest ning kauplemisel kasutatavatest finantsvaradest ja -kohustustest, riskide kaupa (16.4)
International Organisations [Central governments and central banks]
Kauplemisel mittekasutatavatest kohustuslikult õiglases väärtuses muutustega läbi kasumiaruande kajastatud finantsvaradest tulenev kasum või kahjum instrumentide kaupa (16.4.1)
Exposures to General governments that are International Organisations and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(c) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Õiglases väärtuses muutustega läbi kasumiaruande kajastatud finantsvaradest ja -kohustustest tulenev kasum ja kahjum instrumentide kaupa (16.5)
Exposures to General governments other than those included in rows 090 to 140 above which are allocated to IRB exposure classes in accordance with Article 147 CRR for the purposes of calculating own funds requirements.
Riskimaandamise arvestusest tulenevad kasumid ja kahjumid (16.6)
Exposures subject to market risk
Mittefinantsvarade väärtuse langus (16.7)
Market risk exposures cover positions for which own funds requirements are calculated according to Title IV of Part Three CRR.
Raamatupidamisarvestusekohase ja kapitalinõuete määruse kohase konsolideerimise kooskõlastav võrdlemine (17)
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposure due to counterparty credit risk shall be reported in the credit risk rows, while the exposure due to market risk shall be reported in the market risk row.
Viivisnõuded (18)
170-230
Makseraskuste tõttu restruktureeritud nõuded (19)
BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY
Geograafiline jaotus (20)
Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions.
Geograafiline jaotus tegevuse asukoha alusel (20.1–20.3)
Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows:
Geograafiline jaotus vastaspoole residentsuse alusel (20.4–20.7)
[0 - 3M [: Less than 90 days
Materiaalne ja immateriaalne vara: kasutusrendil olevad varad (21)
[: Equal or greater than 90 days and less than 365 days
Varade valitsemine, hoidmine ja muud teenuste osutamise funktsioonid (22)
[: Equal or greater than 365 days and less than 730 days
Teenus- ja vahendustasude tulud ja kulud tegevuste kaupa (22.1)
[: Equal or greater than 730 days and less than 1,095 days
Osutatud teenustega seotud varad (22.2)
[: Equal or greater than 1,095 days and less than 1,825 days
Osalused konsolideerimata struktureeritud üksustes (30) 69
[: Equal or greater than 1,825 days and less than 3,650 days
Seotud osapooled (31)
more: Equal or greater than 3,650 days’
Seotud osapooled: neile tasumisele kuuluvad ja neilt saadaolevad summad (31.1)
The data requested from institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
Seotud osapooled: kulud ja tulud, mis tulenevad tehingutest seotud osapooltega (31.2)
“Stand alone institutions” are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
Konsolideerimisgrupi struktuur (40)
ANNEX III
Konsolideerimisgrupi struktuur: üksuste kaupa (40.1)
‘ANNEX V
Konsolideerimisgrupi struktuur: instrumentide kaupa (40.2)
REPORTING ON FINANCIAL INFORMATION
Õiglane väärtus (41)
Table of contents
Õiglase väärtuse hierarhia: amortiseeritud soetusmaksumuses mõõdetud finantsinstrumendid (41.1)
GENERAL INSTRUCTIONS
Õiglase väärtuse võimaluse kasutamine (41.2)
References
Materiaalne ja immateriaalne vara: bilansiline väärtus mõõtmismeetodi alusel (42)
Conventions
Eraldised (43)
Consolidation
Kindlaksmääratud hüvitisega skeemid ja hüvitised töötajatele (44)
Accounting portfolios of financial instruments
Kindlaksmääratud hüvitistega skeemide netovarade ja -kohustuste komponendid (44.1)
Financial assets
Muutused kindlaksmääratud hüvitiste kohustustes (44.2)
Financial liabilities
Memokirjed [personalikuludega seoses] (44.3)
Financial instruments
Kasumiaruande teatavate kirjete jaotus (45)
Gross carrying amount
Õiglases väärtuses muutustega läbi kasumiaruande kajastatud finantsvaradest ja -kohustustest tulenev kasum või kahjum arvestusportfellide kaupa (45.1)
Counterparty breakdown
Kasum või kahjum, mis tuleneb mittefinantsvara kajastamise lõpetamisest (45.2)
TEMPLATE RELATED INSTRUCTIONS
Muud tegevustulud ja -kulud (45.3)
Balance sheet
Omakapitali muutuste aruanne (46)
Assets (1.1)
RISKIPOSITSIOONI KLASSIDE JA VASTASPOOLE SEKTORITE MÄÄRAMINE
Liabilities (1.2)
I OSA
Equity (1.3)
VIITED
Statement of profit or loss (2)
Käesolevas lisas on esitatud täiendavad juhised käesoleva määruse III ja IV lisas sisalduvate finantsteabe vormide (edaspidi „FINREP“) täitmiseks.
Statement of comprehensive income (3)
Käesolev lisa täiendab III ja IV lisa vormides viidetena esitatud juhiseid.
Breakdown of financial assets by instrument and by counterparty sector (4)
Krediidiasutused ja investeerimisühingud, kes kasutavad IFRSiga ühilduvaid siseriiklikke raamatupidamisstandardeid (edaspidi „ühilduv siseriiklik GAAP“), järgivad käesolevas lisas esitatud üldisi ja IFRSi juhiseid, kui ei ole ette nähtud teisiti.
Breakdown of non-trading loans and advances by product (5)
See ei tohi mõjutada ühilduva siseriikliku GAAPi nõuete vastavust BADi nõuetele.
Breakdown of non-trading loans and advances to non-financial corporations by NACE codes (6)
Krediidiasutused ja investeerimisühingud, kes kasutavad siseriiklikke raamatupidamisstandardeid, mis ei ühildu IFRSiga või mida ei ole veel viidud kooskõlla IFRS 9 nõuetega, järgivad käesolevas lisas esitatud üldisi ja BADi juhiseid, kui ei ole ette nähtud teisiti.
Financial assets subject to impairment that are past due (7)
Vormides märgitud andmepunktid täidetakse vastavalt määruse (EL) nr 575/2013 artikli 4 lõike 1 punktis 77 määratletud kohaldatava raamatupidamistava kajastamis-, tasaarvestus- ja hindamiseeskirjadele.
Breakdown of financial liabilities (8)
Krediidiasutused ja investeerimisühingud esitavad ainult vormide need osad, mis on seotud järgmisega:
Loan commitments, financial guarantees and other commitments (9)
krediidiasutuse või investeerimisühingu kajastatavad varad, kohustused, omakapital, tulud ja kulud;
Derivatives and hedge accounting (10 and 11)
bilansivälised riskipositsioonid ja tegevused, milles krediidiasutus või investeerimisühing osaleb;
Classification of derivatives by type of risk
krediidiasutuse või investeerimisühingu teostatavad tehingud;
Amounts to be reported for derivatives
krediidiasutuse või investeerimisühingu kohaldatavad hindamiseeskirjad, sealhulgas krediidiriski puhul tehtavate allahindluste hindamise meetodid.
Derivatives classified as “economic hedges”
III ja IV lisa ning käesoleva lisa kohaldamisel kasutatakse järgmisi lühendeid:
Breakdown of derivatives by counterparty sector
„kapitalinõuete määrus“ – määrus (EL) nr 575/2013;
Hedge accounting under national GAAP (11.2)
„IAS“ või „IFRS“ – määruse nr 1606/2002 artiklis 2 määratletud „rahvusvahelised raamatupidamisstandardid“, mille on komisjon vastu võtnud;
Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)
„EKP bilansikirjete määrus“ või „EKP/2013/33“ – Euroopa Keskpanga määrus (EL) nr 1071/2013;
Hedged items in fair value hedges (11.4)
„NACE määrus“ – Euroopa Parlamendi ja nõukogu määrus (EÜ) nr 1893/2006;
Movements in allowances and provisions for credit losses (12)
„NACE koodid“ – NACE määruses sätestatud koodid;