natgillin/translations-raw huggingface dataset:
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
Dobici i gubici po financijskoj imovini i financijskim obvezama koje se drže radi trgovanja, financijskoj imovini kojom se trguje i financijskim obvezama kojima se trguje prema riziku
Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
Dobici ili gubici po financijskoj imovini kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak prema instrumentu
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
Dobici i gubici po financijskoj imovini i financijskim obvezama po fer vrijednosti kroz dobit ili gubitak prema instrumentu
Impairment on non-financial assets
Umanjenje vrijednosti po nefinancijskoj imovini
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije: bilanca
Reconciliation between accounting and CRR scope of consolidation: Assets
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije: Imovina
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije: izvanbilančne izloženosti – obveze po kreditima, financijska jamstva i ostale preuzete obveze
Reconciliation between accounting and CRR scope of consolidation: Liabilities
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije: Obveze
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
DIO 2. [TROMJESEČNO IZVJEŠĆIVANJE S PRAGOM: TROMJESEČNO IZVJEŠĆIVANJE ILI BEZ OBVEZE IZVJEŠĆIVANJA]
Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes
Geografska raščlamba prema boravištu druge ugovorne strane za kredite i predujmove osim onih koji se drže radi trgovanja nefinancijskim društvima prema šiframa djelatnosti NACE
PART 3 [SEMI-ANNUAL]
DIO 3. [POLUGODIŠNJE]
PART 4 [ANNUAL]
DIO 4. [GODIŠNJE]
Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates
Dobici i gubici po prestanku priznavanja nefinancijske imovine osim imovine koja se drži radi prodaje i ulaganja u društva kćeri, zajedničke pothvate i pridružena društva
IFRS 9.Appendix A
MSFI 9 Dodatak A
Annex V.Part 1.32
Prilog V. dio 1.32.
Non-trading financial assets mandatorily at fair value through profit or loss
Financijska imovina kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak
IFRS 7.8(a)(ii); IFRS 9.4.1.4
MSFI 7.8(a)(ii); MSFI 9.4.1.4.
IFRS 7.8(a)(i); IFRS 9.4.1.5
MSFI 7.8(a)(i); MSFI 9.4.1.5.
Financial assets at fair value through other comprehensive income
Financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit
IFRS 7.8(h); IFRS 9.4.1.2A
MSFI 7.8(h); MSFI 9.4.1.2A
Financial assets at amortised cost
Financijska imovina po amortiziranom trošku
IFRS 7.8(f); IFRS 9.4.1.2
MSFI 7.8(f); MSFI 9.4.1.2.
IFRS 9.6.2.1; Annex V.Part 1.22
MSFI 9.6.2.1; Prilog V. dio 1.22.
IAS 39.89A(a); IFRS 9.6.5.8
MRS 39.89A (a); MSFI 9.6.5.8.
IAS 1.54(e); Annex V.Part 1.21, Part 2.4
MRS 1.54(e); Prilog V. dio 1.21., dio 2.4.
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
MRS 1.54(j); MSFI 5.38, Prilog V. dio 2.7.
IFRS 7.8 (e) (ii); IFRS 9.BA.6
MSFI 7.8 (e) (ii); MSFI 9.BA.6
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
MSFI 9 Dodatak A; MSFI 9.4.2.1(a); MSFI 9.BA.7(a)
IFRS 9.BA7(b)
MSFI 9.BA7(b);
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ESB/2013/33 Prilog 2. dio 2.9.; Prilog V. dio 1.36.
Annex V.Part 1.37
Prilog V. dio 1.37.
Annex V.Part 1.38-41
Prilog V. dio 1.38-41.
IFRS 7.8 (e)(i); IFRS 9.4.2.2
MSFI 7.8 (e) (i); MSFI 9.4.2.2.
IFRS 7.8(g); IFRS 9.4.2.1
MSFI 7.8(g); MSFI 9.4.2.1.
IFRS 9.6.2.1; Annex V.Part 1.26
MSFI 9.6.2.1; Prilog V. dio 1.26.
IAS 39.89A(b), IFRS 9.6.5.8
MRS 39.89A(b), MSFI 9.6.5.8.
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9
MRS 19.63; MRS 1.78(d); Prilog V. dio 2.9.
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10
MRS 19.153; MRS 1.78(d); Prilog V. dio 2.10.
Commitments and guarantees given
Preuzete obveze i preuzeta jamstva
IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11
MSFI 9.4.2.1(c),(d), 9.5.5, 9.B2.5; MRS 37, MSFI 4, Prilog V. dio 2.11.
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
MRS 32 IP 33; MOTFI 2; Prilog V. dio 2.12.
Annex V.Part 2.13
Prilog V. dio 2.13.
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
MRS 1.54 (p); MSFI 5.38, Prilog V. dio 2.14.
IAS 1.9(b);IG 6
MRS 1.9(b); UP 6
Annex V.Part 2.18-19
Prilog V. dio 2.18-19.
IAS 32.28-29; Annex V.Part 2.18
MRS 32.28-29; Prilog V. dio 2.18.
Other equity
Ostali vlasnički instrumenti
IFRS 2.10; Annex V.Part 2.20
MSFI 2.10; Prilog V. dio 2.20.
IAS 16.39-41
MRS 16.39-41.
IAS 38.85-87
MRS 38.85-87.
Actuarial gains or (-) losses on defined benefit pension plans
Aktuarski dobici ili (–) gubici od mirovinskih planova pod pokroviteljstvom poslodavca
IAS 1.7, IG6; IAS 19.120(c)
MRS 1.7, UP6; MRS 19.120(c)
IFRS 5.38, IG Example 12
MSFI 5.38, UP primjer 12.
IAS 1.IG6; IAS 28.10
MRS 1.UP6; MRS 28.10
Fair value changes of equity instruments measured at fair value through other comprehensive income
Promjene fer vrijednosti vlasničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit
IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
MRS 1.7(d); MSFI 9 5.7.5, B5.7.1; Prilog V. dio 2.21.
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income
Neefektivnost zaštita fer vrijednosti od rizika za vlasničke instrumente mjerene po fer vrijednosti kroz ostalu sveobuhvatnu dobit
IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
MRS 1.7(e); MSFI 9.5.7.5;.6.5.3; MSFI 7.24C; Prilog V. dio 2.22.
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]
Promjene fer vrijednosti vlasničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit [zaštićena stavka]
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
MSFI 9.5.7.5;.6.5.8(b); Prilog V. dio 2.22.
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]
Promjene fer vrijednosti vlasničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit [instrument zaštite]
IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
MRS 1.7(e); MSFI 9.5.7.5;.6.5.8(a);Prilog V. dio 2.57.
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk
Promjene fer vrijednosti financijskih obveza mjerenih po fer vrijednosti kroz dobit ili gubitak koje se pripisuju promjenama u kreditnom riziku
IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
MRS 1.7(f); MSFI 9 5.7.7;Prilog V. dio 2.23.
IAS 1.82A(a) (ii)
MRS 1.82A(a) (ii)
IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
MSFI 9.6.5.13(a); MSFI 7.24B(b)(ii)(iii); MSFI 7.24C(b)(i)(iv),.24E(a); Prilog V. dio 2.24.
Cash flow hedges reserve [effective portion]
Rezerva na osnovi zaštite novčanih tokova [efektivni udjel]
IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
MRS 1.7(e); MSFI 7.24B(b)(ii)(iii); MSFI 7.24C(b)(i);.24E; MSFI 9.6.5.11(b); Prilog V. dio 2.25.
Fair value changes of debt instruments measured at fair value through other comprehensive income
Promjene fer vrijednosti dužničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit
IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
MRS 1.7(da); MSFI 9.4.1.2A; 5.7.10; Prilog V. dio 2.26.
Hedging instruments [not designated elements]
Instrumenti zaštite od rizika [elementi koji nisu određeni]
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E(b)(c); Prilog V. dio 2.60.
IFRS 1.30, D5-D8; Annex V.Part 2.28
MSFI 1.30, D5-D8; Prilog V. dio 2.28.
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method
Rezerve ili akumulirani gubici od ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunatih metodom udjela
IAS 28.11; Annex V.Part 2.29
MRS 28.11; Prilog V. dio 2.29.
Annex V.Part 2.29
Prilog V. dio 2.29.
(-) Treasury shares
Trezorske dionice (–)
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30
MRS 1.79(a)(vi); MRS 32.33-34, UP 14, UP 36; Prilog V. dio 2.30.
(-) Interim dividends
Dividende tijekom poslovne godine (–)
IAS 1.54(q)
MRS 1.54(q)
IAS 1.IG6
MRS 1 UP6
IAS 1.97; Annex V.Part 2.31
MRS 1.97; Prilog V. dio 2.31.
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
MSFI 7.20(a)(i), B5(e); Prilog V. dio 2.33., 34.
IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
MSFI 7.20(a)(i), B5(e); MSFI 9.5.7.1
IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
MSFI 7.20(b); MSFI 9.5.7.10-11; MSFI 9.4.1.2A
IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
MSFI 7.20(b); MSFI 9.4.1.2; MSFI 9.5.7.2.
IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
MSFI 9. Dodatak A; .B6.6.16; Prilog V. dio 2.35.
IFRS 9.5.7.1, Annex V.Part 2.37
MSFI 9.5.7.1, Prilog V. dio 2.37.
IFRS 7.20(b); IFRS 9.5.7.2
MSFI 7.20(b); MSFI 9.5.7.2.
IAS 39.9; Annex V.Part 2.35
MRS 39.9; Prilog V. dio 2.35.
IFRS 9.5.7.1, Annex V.Part 2.39
MSFI 9.5.7.1, Prilog V. dio 2.39
Annex V.Part 2.40
Prilog V. dio 2.40.
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
MSFI 7.20(a)(i), B5(e); Prilog V. dio 2.40.
IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
MSFI 7.20(a)(i), B5(e), MSFI 9.5.7.1A; Prilog V. dio 2.40.
IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
MSFI 7.20(a)(ii); MSFI 9.4.1.2A; MSFI 9.5.7.1A; Prilog V. dio 2.41.
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method
Ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunana metodom koja nije metoda udjela
Annex V Part 2 .42
Prilog V. dio 2.42
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
Dobici ili (–)gubici po prestanku priznavanja financijske imovine i financijskih obveza koje nisu mjerene po fer vrijednosti kroz dobit ili gubitak, neto
IFRS 9.4.12A; IFRS 9.5.7.10-11
MSFI 9.4.12A; MSFI 9.5.7.10-11
IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
MSFI 7.20(a)(v);MSFI 9.4.1.2; MSFI 9.5.7.2.
IFRS 7.20(a)(v); IFRS 9.5.7.2
MSFI 7.20(a)(v); MSFI 9.5.7.2.
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
MSFI 7.20(a)(i); MSFI 9.5.7.1; Prilog V. dio 2.43., 46.
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
Dobici ili gubici po financijskoj imovini kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak, neto
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
MSFI 7.20(a)(i); MSFI 9.5.7.1.; Prilog V. dio 2.46.
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
MSFI 7.20(a)(i); MSFI 9.5.7.1; Prilog V. dio 2.44.
Gains or (-) losses from hedge accounting, net
Dobici ili (–) gubici od računovodstva zaštite, neto
Annex V.Part 2.47
Prilog V. dio 2.47.
Gains or (-) losses on derecognition of non-financial assets, net
Dobici ili (-) gubici po prestanku priznavanja nefinancijske imovine, neto
IAS 1.34; Annex V. Part 2.48
MRS 1.34; Prilog V. dio 2.48.
Annex V.Part 2.314-316
Prilog V. dio 2.314-316.
Modification gains or (-) losses, net
Dobici ili (–) gubici zbog izmjena, neto
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
MSFI 9.5.4.3, MSFI 9 Dodatak A; Prilog V. dio 2.49.
IFRS 7.35J
MSFI 7.35J
(Commitments and guarantees given)
(Preuzete obveze i preuzeta jamstva)
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
MSFI 9.4.2.1(c),(d),9.B2.5; MRS 37, MSFI 4, Prilog V. dio 2.50.
IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53
MSFI 7.20(a)(viii); MSFI 9.5.4.4; Prilog V. dio 2.51., 53.
(Financial assets at fair value through other comprehensive income)
(Financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit)
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
MSFI 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
(Financial assets at amortised cost)
(Financijska imovina po amortiziranom trošku)
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8
MSFI 9.5.4.4, 9.5.5.1, 9.5.5.8
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
Udio dobiti ili (–) gubitka od ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunatih metodom udjela
Annex V.Part 2.54
Prilog V. dio 2.54.
IFRS 5.37; Annex V.Part 2.55
MSFI 5.37; Prilog V. dio 2.55.
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
DOBIT ILI (–) GUBITAK PRIJE OPOREZIVANJA IZ POSLOVANJA KOJE ĆE SE NASTAVITI
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
DOBIT ILI (–) GUBITAK NAKON OPOREZIVANJA IZ POSLOVANJA KOJE ĆE SE NASTAVITI
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
MRS 1.82(ea); MSFI 5.33(a), 5.33 A; Prilog V. dio 2.56.
(Tax expense or (-) income related to discontinued operations)
(Porezni rashodi ili (–) prihodi povezani s poslovanjem koje se neće nastaviti)
PROFIT OR (-) LOSS FOR THE YEAR
DOBIT ILI (–) GUBITAK TEKUĆE GODINE
IAS 1.81B (b)(i)
MRS 1.81B (b)(i)
IAS 1.7, IG6
MRS 1.7, UP6
IAS 1.82A(a)(i)
MRS 1.82A(a)(i)
IAS 1.7(d)
MRS 1.7(d)
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net
Dobici ili (–) gubici od računovodstva zaštite vlasničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit, neto
IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
MSFI 9.5.7.5;.6.5.3; MSFI 7.24C; Prilog V. dio 2.57.
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
MSFI 9.5.7.5;.6.5.8(b); Prilog V. dio 2.57.
IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
MSFI 9.5.7.5;.6.5.8(a); Prilog V. dio 2.57.
IAS 1.7(f)
MRS 1.7(f);
IAS 1.91(b); Annex V.Part 2.66
MRS 1.91(b); Prilog V. dio 2.66.
IAS 1.82A(a)(ii)
MRS 1.82A(a)(ii)
IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
MSFI 9.6.5.13(a); MSFI 7.24C(b)(i)(iv),.24E(a); Prilog V. dio 2.58.
Valuation gains or (-) losses taken to equity
Dobici ili gubici (–) u kapitalu zbog vrednovanja
IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
MRS 1.UP6; MSFI 9.6.5.13(a); MSFI 7.24C(b)(i);.24E(a); Prilog V. dio 2.58.
IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
MRS 1.7, 92-95; MRS 21.48-49; MSFI 9.6.5.14; Prilog V. dio 2.59.
Annex V.Part 2.65
Prilog V. dio 2.65.
Translation gains or (-) losses taken to equity
Dobici ili gubici (–) u kapitalu zbog konverzije
IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
MRS 1.7, UP6; MRS 39.95(a)-96 MSFI 9.6.5.11(b); MSFI 7.24C(b)(i);.24E(a);
IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
IAS 1.7(e), UP6; MSFI 9.6.5.11(a)(b)(d); MSFI 7.24C(b)(i), .24E(a)
IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
MRS 1.7, 92-95, UP6; MSFI 9.6.5.11(d)(ii)(iii); MSFI 7.24C(b)(iv),.24E(a) Prilog V. dio 2.59
IAS 1.IG6;IFRS 9.6.5.11(d)(i)
MRS 1.UP6; MSFI 9.6.5.11(d)(i)
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E (b)(c); Prilog V. dio 2.60.
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E (b)(c)
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E(b)(c); Prilog V. dio 2.61.
Debt instruments at fair value through other comprehensive income
Dužnički instrumenti po fer vrijednosti kroz ostalu sveobuhvatnu dobit
IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
MRS 1.7(da), UP 6; MRS 1.UP6; MSFI 9.5.6.4; Prilog V. dio 2.62-63.
IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
MSFI 7.20(a)(ii); MRS 1.UP6; MSFI 9.5.6.4.
IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
MRS 1.7, MRS 1.92-95, MRS 1.UP6; MSFI 9.5.6.7; Prilog V. dio 2.64.
IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
MSFI 5.UP primjer 12.; MSFI 9.5.6.5; Prilog V. dio 2.64-65.
IAS 1.91(b), IG6; Annex V.Part 2.66
MRS 1.91(b), UP6; Prilog V. dio 2.66.
IAS 32.11, Annex V.Part 1.44(b)
MRS 32.11, Prilog V. dio 1.44.(b)
Annex V.Part 1.42(c)
Prilog V. dio 1.42.(c)
Annex V.Part 1.42(d)
Prilog V. dio 1.42.(d)
Annex V.Part 1.42(e)
Prilog V. dio 1.42.(e)
Annex V.Part 1.31, 44(b)
Prilog V. dio 1.31., 44.(b)
Annex V.Part 1.42(a)
Prilog V. dio 1.42.(a)
Annex V.Part 1.42(b)
Prilog V. dio 1.42.(b)
Annex V.Part 1.32, 44(a)
Prilog V. dio 1.32., 44.(a)
Annex V.Part 1.42(f)
Prilog V. dio 1.42.(f)
FINANCIAL ASSETS HELD FOR TRADING
FINANCIJSKA IMOVINA KOJA SE DRŽI RADI TRGOVANJA
Accumulated negative changes in fair value due to credit risk on non-performing exposures
Akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika po neprihodujućim izloženostima
NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS
FINANCIJSKA IMOVINA KOJOM SE NE TRGUJE KOJA SE OBVEZNO MJERI PO FER VRIJEDNOSTI KROZ DOBIT ILI GUBITAK
Gross carrying amount Annex V.Part 1.34(b)
Bruto knjigovodstvena vrijednost Prilog V. dio 1.34.(b)
Accumulated impairment Annex V.Part 2.70(b), 71
Akumulirano umanjenje vrijednosti Prilog V. dio 2.70.(b), 71.
Accumulated partial write-offs
Akumulirani djelomični otpisi
Accumulated total write-offs
Akumulirani potpuni otpisi
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
Imovina sa značajnim povećanjem kreditnog rizika nakon početnog priznavanja, ali za koju nije umanjena vrijednost za kreditne gubitke (faza 2)
Credit-impaired assets (Stage 3)
Imovina kojoj je vrijednost umanjena za kreditne gubitke (faza 3)
Assets without significant increase in credit risk since initial recognition (Stage 1)
Imovina bez značajnog povećanja kreditnog rizika nakon početnog priznavanja (faza 1)
of which: instruments with low credit risk
od čega: instrumenti s niskim kreditnim rizikom
IFRS 9.5.5.5; IFRS 7.35M(a)
MSFI 9.5.5.5; MSFI 7.35M(a)
IFRS 9.B5.5.22-24; Annex V.Part 2.75
MSFI 9.B5.5.22-24; Prilog V. dio 2.75.
IFRS 9.5.5.3, IFRS 7.35M(b)(i)
MSFI 9.5.5.3, MSFI 7.35M(b)(i)
IFRS 9.5.5.1, 7.35M(b)(ii)
MSFI 9.5.5.1, 7.35M(b)(ii)
IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A
MSFI 9.5.5.5; MSFI 7.35H(a), MSFI 7.16A
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A
MSFI 9.5.5.3; MSFI 9.5.5.15; MSFI 7.35H(b)(i), MSFI 7.16A
IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A
MSFI 9.5.5.1; MSFI 9.5.5.15; MSFI 7.35H(b)(ii), MSFI 7.16A
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74
MSFI 9.5.4.4 i B5.4.9; Prilog V. dio 2.72-74.
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74
MSFI 9.5.4.4 i B5.4.9; Prilog V. dio 2.72-74.
IAS 32.11; Annex V.Part 1.44(b)
MRS 32.11; Prilog V. dio 1.44.(b)
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
FINANCIJSKA IMOVINA PO FER VRIJEDNOSTI KROZ OSTALU SVEOBUHVATNU DOBIT
of which: purchased credit-impaired financial assets
od čega: kupljena financijska imovina kojoj je umanjena vrijednost za kreditne gubitke
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77
MSFI 9.5.5.13; MSFI 7.35M(c); Prilog V. dio 2.77.
Accumulated impairment Annex V.Part 2.70(a), 71
Akumulirano umanjenje vrijednosti Prilog V. dio 2.70(a), 71
IFRS 9.5.5.5; IFRS7.35H(a)
MSFI 9.5.5.5; MSFI 7.35H(a)
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)
MSFI 9.5.5.3; MSFI 9.5.5.15; MSFI 7.35H(b)(i)
IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)
MSFI 5.5.1; MSFI 9.5.5.15; MSFI 7.35H(b)(ii)
FINANCIAL ASSETS AT AMORTISED COST
FINANCIJSKA IMOVINA PO AMORTIZIRANOM TROŠKU
IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77
MSFI 9.5.13 i MSFI 7.35M(c); Prilog V. dio 2.77.
Annex V.Part 2.78, 100
Prilog V. dio 2.78., 100.
Loans and advances other than held for trading and trading assets by product
Krediti i predujmovi osim onih koji se drže za trgovanje ili kojima se trguje prema proizvodu
Carrying amount Annex V.Part 1.27
Knjigovodstvena vrijednost Prilog V. dio 1.27.
Annex V.Part 1.34
Prilog V. dio 1.34.
Annex V.Part 2.85(a)
Prilog V. dio 2.85.(a)
Annex V.Part 2.85(b)
Prilog V. dio 2.85.(b)
Annex V.Part 2.85(c)
Prilog V. dio 2.85.(c)
Annex V.Part 2.85(d)
Prilog V. dio 2.85.(d)
Annex V.Part 2.85(e)
Prilog V. dio 2.85.(e)
Annex V.Part 2.85(f)
Prilog V. dio 2.85.(f)
Annex V.Part 2.85(g)
Prilog V. dio 2.85.(g)
of which: Loans collateralized by immovable property
od čega: krediti s nekretninom kao kolateralom
Annex V.Part 2.86(a), 87
Prilog V. dio 2.86.(a), 87.
Annex V.Part 2.86(b), 87
Prilog V. dio 2.86.(b), 87.
Annex V.Part 2.88(a)
Prilog V. dio 2.88.(a)
Annex V.Part 2.88(b)
Prilog V. dio 2.88.(b)
Annex V.Part 2.89; CRR Art 147(8)
Prilog V. dio 2.89.; članak 147. stavak 8. CRR-a
Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
Raščlamba kredita i predujmova kojima se ne trguje nefinancijskim društvima prema šiframa djelatnosti NACE
Non-financial corporations Annex V.Part 1.42(e), Part 2.91
Nefinancijska društva Prilog V. dio 1.42.(e), dio 2.91.
of which: loans and advances subject to impairment
Od čega: krediti i predujmovi koji podliježu umanjenju vrijednosti
Annex V.Part 2.93
Prilog V. dio 2.93.
NACE Regulation, Annex V.Part 2.92
Uredba o NACE-u, Prilog V. dio 2.92.
Annex V.Part 1.32, Part 2.90
Prilog V. dio 1.32., dio 2.90.
> 30 days ≤ 90 days
> 30 dana ≤ 90 dana
> 90 days
> 90 dana
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96
MSFI 9.5.5.11;B5.5.37; MSFI 7.B8I, Prilog V. dio 2.96.
TOTAL DEBT INSTRUMENTS
UKUPNO DUŽNIČKI INSTRUMENTI
Annex V Part 2.94-95
Prilog V. dio 2.94-95.
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7
MSFI 7.8(e)(ii); MSFI 9 Dodatak A, MSFI 9.BA.6-BA.7, MSFI 9.6.7
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
MSFI 7.8(e)(i); MSFI 9.4.2.2, MSFI 9.4.3.5
IFRS 7.24A(a); IFRS 9.6
MSFI 7.24A(a); MSFI 9.6
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
članak 33.stavak 1. točka (b), članak 33. stavak 1. točka (c) CRR-a; Prilog V. dio 2.101.
IFRS 9.BA.7(a)
MSFI 9.BA.7(a)
FRS 9.BA.7(b)
MSFI 9.BA.7(b)
Annex V.Part 1.42(a), 44(c)
Prilog V. dio 1.42.(a), 44.(c)
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
ESB/2013/33 Prilog 2. dio 2.9.3.; Prilog V. dio 2.97.
Annex V.Part 1.42(b), 44(c)
Prilog V. dio 1.42.(b), 44.(c)
Annex V.Part 1.42(c),44(c)
Prilog V. dio 1.42.(c), 44.(c)
Annex V.Part 1.42(d),44(c)
Prilog V. dio 1.42.(d), 44.(c)
Annex V.Part 1.42(e), 44(c)
Prilog V. dio 1.42.(e), 44.(c)
Annex V.Part 1.42(f), 44(c)
Prilog V. dio 1.42.(f), 44.(c)
Annex V.Part 1.37, Part 2.98
Prilog V. dio 1.37, dio 2.98.
Annex V.Part 2.98(a)
Prilog V. dio 2.98.(a)
CRR art 129
članak 129. CRR-a
Annex V.Part 2.98(d)
Prilog V. dio 2.98.(d)
Annex V.Part 2.98(e)
Prilog V. dio 2.98.(e)
IAS 32.AG 31
MRS 32.UP 31
Annex V.Part 2.99-100
Prilog V. dio 2.99-100.
Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given
Izvanbilančne izloženosti: obveze po kreditima, financijska jamstva i ostale preuzete obveze
Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118
Nominalni iznos izvanbilančnih obveza i financijskih jamstava na temelju umanjenja vrijednosti prema MSFI 9 Prilog V. dio 2.107-108., 118.
Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109
Rezervacije za izvanbilančne obveze i financijska jamstva na temelju umanjenja vrijednosti prema MSFI 9 Prilog V. dio 2.106-109.
Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4
Ostale obveze mjerene prema MRS 37 i financijska jamstva mjerena prema MSFI 4
Commitments and financial guarantees measured at fair value
Obveze i financijska jamstva mjerena po fer vrijednosti
Instruments without significant increase in credit risk since initial recognition (Stage 1)
Instrumenti bez značajnog povećanja kreditnog rizika nakon početnog priznavanja (faza 1)