natgillin/translations-raw huggingface dataset:
The only exception is where cross-currency swaps are used as part of a portfolio hedge of interest rate risk, where they shall be reported in the dedicated rows for these types of hedges.
Knjigovodstvena vrijednost kredita i predujmova koji su osigurani s pomoću više vrsta kolaterala klasificira se i iskazuje kao vrijednost kolateralizirana nekretninom ako su ti krediti i predujmovi osigurani nekretninom kao kolateralom, neovisno o drugim vrstama kolaterala kojima su osigurani.
Interest rate contracts shall include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants;
Krediti i predujmovi klasificiraju se na temelju svoje namjene kako slijedi:
equity: Equity derivatives shall be contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices;
‚Potrošački krediti’ uključuju kredite odobrene uglavnom za osobnu potrošnju roba i usluga [Uredba ESB-a o BSI-ju].
foreign exchange and gold: These derivatives shall include contracts involving the exchange of currencies in the forward market and the exposure to gold.
‚Kreditiranje kupnje stana ili kuće’ uključuje kredite odobrene kućanstvima za potrebe ulaganja u stambene nekretnine za vlastito stanovanje ili iznajmljivanje, uključujući gradnju i preuređenje [Uredba ESB-a o BSI-ju].
They therefore shall cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
RAŠČLAMBA KREDITA I PREDUJMOVA KOJIMA SE NE TRGUJE NEFINANCIJSKIM DRUŠTVIMA PREMA ŠIFRAMA DJELATNOSTI NACE (6).
Foreign exchange derivatives shall include all deals involving exposure to more than one currency, whether in exchange rates or in interest rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
Bruto knjigovodstvena vrijednost kredita i predujmova nefinancijskim društvima osim onih uključenih u portfelj imovine koja se drže radi trgovanja ili portfelj imovine namijenjene trgovanju klasificira se prema sektoru gospodarskih djelatnosti s pomoću šifri djelatnosti NACE na temelju osnovne djelatnosti druge ugovorne strane.
Gold contracts shall include all deals involving exposure to that commodity;
Klasifikacija zajedničkih izloženosti više dužnika obavlja se u skladu s dijelom 1. stavkom 43. ovog Priloga.
credit: Credit derivatives shall be contracts in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit and that do not meet the definition of financial guarantees [IFRS 9].
Izvješćivanje o šiframa djelatnosti NACE obavlja se uz prvu razinu disgregacije (prema ‚odjeljku’).
The contracts shall specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
Institucije iskazuju kredite i predujmove nefinancijskim društvima koja se bave financijskim ili osigurateljnim djelatnostima u ‚ K – Financijske djelatnosti i djelatnosti osiguranja’.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
Na temelju MSFI-ja financijska imovina koja podliježe umanjenju vrijednosti uključuje i. financijsku imovinu po amortiziranom trošku i ii. financijsku imovinu po fer vrijednosti kroz ostalu sveobuhvatnu dobit.
Credit derivatives that meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported only in template 9;
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, financijska imovina koja podliježe umanjenju vrijednosti uključuje financijsku imovinu mjerenu troškovnom metodom, uključujući na temelju LOCOM-a.
commodity: These derivatives shall be contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products
Ovisno o specifikacijama pojedinih mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela, ona može uključivati i. financijsku imovinu mjerenu po fer vrijednosti prema vlasničkim instrumentima i ii. financijsku imovinu prema drugim metodama mjerenja.
other: These derivatives shall be any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
FINANCIJSKA IMOVINA KOJA PODLIJEŽE UMANJENJU VRIJEDNOSTI KOJA JE DOSPJELA (7.)
Where a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Knjigovodstvena vrijednost dužničkih instrumenata koji su uključeni u računovodstvene portfelje koji podliježu umanjenju vrijednosti iskazuje se u obrascu 7.1. samo ako su dospjeli.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Dospjeli instrumenti raspoređuju se u odgovarajuća razdoblja dospijeća na temelju njihove pojedinačne situacije.
commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category;
Računovodstveni portfelji koji podliježu umanjenju vrijednosti definiraju se kao u stavku 93. ovog dijela.
equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Financijska imovina smatra se dospjelom ako bilo koji iznos glavnice, kamata ili naknade nije plaćen na dan kada je dospio.
Equity deals with exposure to foreign exchange or interest rates shall be included in this category;
Dospjele izloženosti iskazuju se u njihovoj cjelokupnoj knjigovodstvenoj vrijednosti.
foreign exchange and gold: This category shall include all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
Knjigovodstvene vrijednosti takve imovine iskazuju se prema fazama umanjenja vrijednosti ili statusu umanjenja vrijednosti u skladu s primjenjivim računovodstvenim standardima i raščlanjuju se u skladu s brojem dana od najstarijeg dospjelog iznosa neplaćenog na referentni datum.
Under IFRS, the “carrying amount” for all derivatives (hedging or trading) shall be the fair value.
RAŠČLAMBA FINANCIJSKIH OBVEZA (8.)
Derivatives with a positive fair value (above zero) shall be “financial assets” and derivatives with a negative fair value (below zero) shall be “financial liabilities”.
‚Depoziti’ i raščlamba proizvoda definirani su jednako kao u Uredbi ESB-a o BSI-ju i stoga se regulirani štedni depoziti klasificiraju u skladu s Uredbom ESB-a o BSI-ju i raspoređuju prema drugoj ugovornoj strani.
The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”).
Konkretno, neprenosivi štedni depoziti po viđenju, koji, iako zakonski otkupivi na zahtjev, podliježu znatnim penalima i ograničenjima te imaju odlike vrlo bliske prekonoćnim depozitima, klasificirani su kao depoziti otkupivi uz najavu.
At the date of initial recognition, a derivative shall be classified as “financial asset” or “financial liability” according to its initial fair value.
‚Izdani dužnički vrijednosni papiri’ disgregiraju se u sljedeće vrste proizvoda:
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”).
‚Certifikati o depozitima’ jesu vrijednosni papiri na temelju kojih imatelji mogu povlačiti sredstva s računa;
The carrying amount of hedging derivatives shall be their entire fair value, including where applicable the components of this fair value that are not designated as hedging instruments.
‚Vrijednosni papiri osigurani imovinom’ u skladu s člankom 4. stavkom 1. točkom 61.
In addition to carrying amounts as defined in paragraph 27 of Part 1 of this Annex fair values shall be reported by reporting institutions under national GAAP based on BAD for all derivative instruments, whether required to be booked on-balance sheet or off-balance sheet by the national GAAP based on BAD.
CRR-a;
The “Notional amount” shall be the gross nominal of all deals concluded and not yet settled at the reference date, regardless of whether these deals lead to derivative exposures being booked on-balance sheet.
‚Pokrivene obveznice’ u skladu s člankom 129. stavkom 1.
In particular, the following shall be taken into account to determine the notional amount:
CRR-a;
for contracts with variable nominal or notional principal amounts, the basis for reporting shall be the nominal or notional principal amounts at the reference date;
‚Hibridni ugovori’ uključuju ugovore s ugrađenim izvedenicama;
the notional amount value to be reported for a derivative contract with a multiplier component shall be the contract effective notional amount or par value;
‚Ostali izdani dužnički vrijednosni papiri’ uključuju dužničke vrijednosne papire koji nisu evidentirani u prethodnim redcima te se dijele na konvertibilne složene financijske instrumente i nekonvertibilne instrumente.
swaps: The notional amount of a swap shall be the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
Izdane ‚podređene financijske obveze’ tretiraju se jednako kao i ostale nastale financijske obveze.
equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract shall be the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
Podređene obveze izdane u obliku vrijednosnih papira klasificiraju se kao ‚Izdani dužnički vrijednosni papiri’, dok se podređene obveze u obliku depozita klasificiraju kao ‚Depoziti’.
The notional amount to be reported for commodity contracts with multiple exchanges of principal shall be the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
Obrazac 8.2. uključuje knjigovodstvenu vrijednost stavki ‚Depoziti’ i ‚Izdani dužnički vrijednosni papiri’ koji su u skladu s definicijom podređenog dugovanja klasificiranog prema računovodstvenim portfeljima.
credit derivatives: The contract amount to be reported for credit derivatives shall be the nominal value of the relevant reference credit;
Instrumenti ‚podređenog dugovanja’ za instituciju koja ih izdaje čine sporedna potraživanja koja se mogu izvršiti tek nakon što se podmire sva potraživanja višeg statusa [Uredba ESB-a o BSI-ju].
digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
‚Akumulirane promjene fer vrijednosti zbog promjena vlastitog kreditnog rizika’ uključuju sve navedene akumulirane promjene fer vrijednosti neovisno o tome priznaju li se kroz dobit ili gubitak ili kroz ostalu sveobuhvatnu dobit.
The notional amount for digital options shall be defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
OBVEZE PO KREDITIMA, FINANCIJSKA JAMSTVA I OSTALE PREUZETE OBVEZE (9.)
The column “Notional amount” of derivatives shall include, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, irrespective of whether the derivatives are considered assets or liabilities on the face of the balance sheet or are not booked on-balance sheet.
Izvanbilančne izloženosti uključuju izvanbilančne stavke navedene u Prilogu I. CRR-u.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
U obrascima 9.1., 9.1.1. i 9.2. sve izvanbilančne izloženosti navedene u Prilogu I. CRR-u raščlanjuju se na preuzete obveze po kreditima, financijska jamstva i ostale preuzete obveze.
Netting among the notional amounts shall not be allowed.
Informacije o preuzetim obvezama po kreditima, financijskim jamstvima i ostalim preuzetim i primljenim obvezama uključuju opozive i neopozive preuzete obveze.
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”.
Preuzete obveze po kreditima, financijska jamstva i ostale preuzete obveze navedene u Prilogu I. CRR-u mogu biti instrumenti na koje se primjenjuje MSFI 9 ako se mjere po fer vrijednosti kroz dobit ili gubitak ili ako podliježu zahtjevima o umanjenju vrijednosti iz MSFI-ja 9, kao i instrumenti na koje se primjenjuje MRS 37 ili MSFI 4.
The item “of which sold” shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Na temelju MSFI-ja preuzete obveze po kreditima, financijska jamstva i ostale preuzete obveze iskazuju se u obrascu 9.1.1. ako je ispunjen bilo koji od sljedećih uvjeta:
The allocation of a transaction as “OTC” or “Organized market” shall be based on the nature of the market where the transaction takes place and not on whether there is a mandatory clearing obligation for that transaction.
podliježu zahtjevima o umanjenju vrijednosti iz MSFI-ja 9;
An “Organised market” is a regulated market in the meaning of Article 4(92) of CRR.
određuju se po fer vrijednosti kroz dobit ili gubitak na temelju MSFI-ja 9;
Therefore, where a reporting entity enters into a derivative contract in an OTC market where central clearing is compulsory, it shall classify that derivative as “OTC” and not as “Organised market”.
podliježu primjeni MRS-a 37 ili MSFI-ja 4.
Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging instruments in accordance with IFRS 9, with IAS 39 where IAS 39 is applied for hedge accounting purposes or with the accounting framework under national GAAP based on BAD shall be reported in template 10 as “economic hedges”.
Obveze koje se priznaju kao kreditni gubici po financijskim jamstvima i preuzetim obvezama iz točaka (a) i (c) stavka 105. ovog dijela iskazuju se kao rezervacije neovisno o primijenjenim kriterijima mjerenja.
This shall apply also to all of the following cases:
Na temelju MSFI-ja institucije iskazuju nominalni iznos i rezervacije instrumenata koji podliježu zahtjevima o umanjenju vrijednosti iz MSFI-ja 9, uključujući one mjerene prema početnom trošku, umanjeno za priznatu kumulativnu dobit i raščlanjeno prema fazama umanjenja vrijednosti.
derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;
U obrascu 9.1.1. iskazuju se samo nominalni iznos ako dužnički instrument uključuje bilančni instrument i izvanbilančnu komponentu.
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 at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;
Ako subjekt koji izvješćuje ne može zasebno utvrditi očekivane kreditne gubitke po bilančnim i izvanbilančnim komponentama, očekivani kreditni gubici po obvezama iskazuju se zajedno s akumuliranim umanjenjem vrijednosti po bilančnoj komponenti.
derivatives that are classified as “held for trading” in accordance with IFRS 9 Appendix A or trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in Article 4(1)(86) of CRR.
Ako kombinirani očekivani kreditni gubici premašuju bruto knjigovodstvenu vrijednost dužničkog instrumenta, preostali saldo očekivanih kreditnih gubitaka iskazuje se kao rezervacija u odgovarajućoj fazi umanjenja vrijednosti u obrascu 9.1.1.
“Economic hedges” shall not include derivatives for proprietary trading.
[MSFI 9.5.5.20 i MSFI 7.B8E].
Derivatives that meet the definition of “economic hedges” shall be reported separately for each type of risk in template 10.
Ako se mjerenje financijskog jamstva ili obveza davanja kredita po kamatnoj stopi ispod tržišne obavlja u skladu s MSFI-jem 9.4.2.1 (d), a rezervacija za umanjenje vrijednosti utvrđuje u skladu s MSFI-jem 9.5.5, to se iskazuje se u odgovarajućoj fazi umanjenja vrijednosti.
Credit derivatives 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 at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7 shall be reported in a dedicated row in template 10 within credit risk.
Ako se preuzete obveze po kreditima, financijska jamstva i ostale preuzete obveze mjere po fer vrijednosti u skladu s MSFI-jem 9, institucije iskazuju nominalni iznos i akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika tih financijskih jamstava i obveza u obrascu 9.1.1 u posebnim stupcima.
Other economic hedges of credit risk for which the reporting entity does not apply IFRS 9.6.7 shall be reported separately.
‚Akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika’ iskazuju se primjenom kriterija iz stavka 69. ovog dijela.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Nominalni iznos i rezervacije ostalih obveza ili jamstava na koje se primjenjuje MRS 37 ili MSFI 4 iskazuju se u posebnim stupcima.
“credit institutions”;
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, institucije u obrascu 9.1 iskazuju nominalni iznos obveza i financijskih jamstava iz stavaka 102. i 103. te iznos rezervacija potrebnih za te izvabilančne izloženosti.
“other financial corporations”;
‚Preuzete obveze po kreditima’ jesu čvrste obveze izdavanja kredita na temelju ranije utvrđenih uvjeta, osim izvedenica jer se one mogu namiriti neto u novcu ili isporukom ili izdavanjem drugog financijskog instrumenta.
“rest” comprising all other counterparties.
Sljedeće stavke iz Priloga I. CRR-u klasificirane su kao ‚Preuzete obveze po kreditima’:
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
‚ugovori o terminskom depozitu’;
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.
‚neiskorištene kreditne linije’ koje se sastoje od sporazuma o ‚kreditiranju’ ili o izdavanju ‚akcepata’ na temelju ranije utvrđenih uvjeta.
Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.
‚Financijska jamstva’ jesu ugovori kojima se od izdavatelja zahtijeva izvršavanje određenih plaćanja kao naknade imatelju za nastali gubitak jer određeni dužnik nije u roku izvršio plaćanje u skladu s izvornim ili promijenjenim uvjetima dužničkog instrumenta, uključujući jamstva osigurana za druga financijska jamstva.
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
Na temelju MSFI-ja ti su ugovori u skladu s definicijom ugovora o financijskom jamstvu iz MSFI-ja 9.2.1(e) i MSFI-ja 4.A.
No “notional amount” shall be reported for non-derivative hedging instruments.
Sljedeće stavke iz Priloga I. CRR-u klasificirane su kao ‚financijska jamstva’:
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
‚Jamstva koja imaju svojstvo kreditnih supstituta’;
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
‚Kreditne izvedenice’ koje su u skladu s definicijom financijskog jamstva;
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A.
‚Neopozivi standby akreditivi koji imaju svojstvo kreditnih supstituta’.
Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
‚Ostale preuzete obveze’ uključuju sljedeće stavke iz Priloga I. CRR-u:
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
‚Neuplaćeni dio djelomično uplaćenih dionica i ostalih vrijednosnih papira’;
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
‚Izdani ili potvrđeni dokumentarni akreditivi’;
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
‚Izvanbilančne stavke financiranja trgovine’;
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
‚Dokumentarni akreditivi u kojima odnosna pošiljka služi kao kolateral i ostale transakcije koje se automatski likvidiraju’;
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
‚Jamstva i osiguranja’ (uključujući jamstva za sudjelovanje u javnom nadmetanju i dobro izvršenje) i ‚jamstva koja nemaju svojstvo kreditnih supstituta’;
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
‚Jamstva za plaćanje isporučene robe, jamstva za plaćanje carinskog i poreznog duga’;