natgillin/translations-raw huggingface dataset:
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
BAD-a Okomiti prikaz 15.
Accounting Directive art 8(3); Annex V.Part 1.25
članak 27.
Accounting Directive art 8(1)(a), (6), (8)(1)(a)
BAD-a Okomiti prikaz 16.
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102
Izvanredna dobit ili (–) gubitak nakon oporezivanja
Annex V.1.37, Part 2.98
članak 27.
CRR art 4(61)
BAD-a Okomiti prikaz 21.
References National GAAP
Izvanredna dobit ili gubitak prije oporezivanja
Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given
članak 27.
CRR Annex I; Annex V.Part 2.118
BAD-a Okomiti prikaz 19.
CRR Annex I; Annex V.Part 2.11
(Porezni rashodi ili (–) prihodi povezani s izvanrednom dobiti ili gubitkom)
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113
članak 27.
Annex V. Part 2.117
BAD-a Okomiti prikaz 20.
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114
članak 27.
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115
BAD-a Okomiti prikaz 23.
Annex V.Part 1.44(h), Part 2.102-103, 113
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E (b)(c); Prilog V. dio 2.60.
Annex V.Part 1.44(h), Part 2.102-103, 114
Prilog V. dio 1.15.(a)
Positive value
od čega: po trošku
Negative value
MRS 39.46(c)
of which: Financial assets measured at a cost-based method / LOCOM
Prilog V. dio 1.38.(c)
of which: Financial liabilities measured at a cost-based method / LOCOM
Prilog V. dio 1.38.(d)
Annex V.Part 1.17, Part 2.120
Prilog V. dio 1.38.(e)
Annex V.Part 2.124
MSFI 9.5.13 i MSFI 7.35M(f); Prilog V. dio 2.77.
Annex V.Part 1.25, Part 2.120
članak 8. stavak 1. točka (a) Računovodstvene direktive; Prilog V. dio 2.78., 100.
Annex V.Part 2.132
Financijska imovina kojom se trguje
Annex V.Part 2.140
Prilog II.
CRR Annex II; Annex V.Part 1.16(a)
CRR-u; Prilog V. dio 1.17., dio 2.68.
Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142
ESB/2013/33 Prilog 2. dio 2.4–5.; Prilog V. dio 1.44(b)
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
od čega: izvan kotacije
of which: assets carried at amortised cost/ LOCOM
FINANCIJSKA IMOVINA KOJOM SE TRGUJE
of which: liabilities carried at amortised cost/ LOCOM
NEIZVEDENA FINANCIJSKA IMOVINA KOJOM SE NE TRGUJE MJERENA PO FER VRIJEDNOSTI KROZ DOBIT ILI GUBITAK
of which: derivatives carried at amortised cost/ LOCOM
Financijska imovina koja ne podliježe umanjenju vrijednosti Prilog V. dio 1.34.(d), dio 2.79.
Annex V.Part 1.22, 26
Financijska imovina koja podliježe umanjenju vrijednosti Prilog V. dio 2.79.
of which: fair value hedges
Bruto knjigovodstvena vrijednost Prilog V. dio 1.34.(d)
Annex V.Part 2.143
Specifični ispravci vrijednosti za kreditni rizik
of which: cash flow hedges
Opći ispravci vrijednosti za kreditni rizik koji utječu na knjigovodstvenu vrijednost
of which: cost-price hedges
Opći ispravci vrijednosti za bankovni rizik koji utječu na knjigovodstvenu vrijednost
Annex V.Part 2.143, 144
Imovina kojoj nije umanjena vrijednost
of which: hedge in net investments in a foreign operation
Imovina kojoj je umanjena vrijednost
of which: portfolio fair value hedges of interest rate risk
članak 4. stavak 95.
of which: portfolio cash flow hedges of interest rate risk
CRR-a
of which: Trading financial assets
članak 4. stavak 95.
of which: Non-trading non-derivative financial assets measured at fair value through profit or loss
CRR-a ; Prilog V. dio 2.70.(c), 71.
of which: Non-trading non-derivative financial assets measured at fair value to equity
članak 4. stavak 95.
of which: Other non-trading non-derivative financial assets
CRR-a; Prilog V. dio 2.70.(c), 71.
of which: Trading financial liabilities
članak 4. stavak 95.
of which: Non-trading non-derivative financial liabilities measured at a cost-based method
CRR-a; Prilog V. dio 2.70.(c), 71., 82.
References National GAAP based on BAD CRR article 442(i); Annex V.Part 2.153
članak 4. stavak 95.
Increases due to amounts set aside for estimated loan losses during the period
CRR-a; Prilog V. dio 2.72-74.
Decreases due to amounts reversed for estimated loan losses during the period
NEIZVEDENA FINANCIJSKA IMOVINA KOJOM SE NE TRGUJE MJERENA PO FER VRIJEDNOSTI PREMA VLASNIČKIM INSTRUMENTIMA
Transfers between allowances
Bruto knjigovodstvena vrijednost Prilog V. dio 1.34.(c),34.(e)
Recoveries recorded directly to the statement of profit or loss
Akumulirana negativna usklađivanja vrijednosti za imovinu na temelju LOCOM-a – potaknuto tržišnim rizikom
Value adjustments recorded directly to the statement of profit or loss
Akumulirana negativna usklađivanja vrijednosti za imovinu na temelju LOCOM-a – potaknuto kreditnim rizikom
Annex V.Part 2.154
od čega: imovina na temelju LOCOM-a
Annex V.Part 2.155
Prilog V. dio 2.80.
CRR art 428 (g)(ii)
članak 4. stavak 95.
General alowances for credit risk
CRR-a; Prilog V. dio 2.80.
General allowance for banking risks
članak 4. stavak 95.
BAD art 37.2; CRR art 4(95)
CRR-a; Prilog V. dio 2.70.(c), 71.
Annex V.Part 2.176
FINANCIJSKA IMOVINA KOJOM SE NE TRGUJE MJERENA PO TROŠKOVNOJ METODI
CRR Annex II; Annex V.Part 1.17
članak 37.1.
ECB/2013/33; Annex 2.Part 2.4-5
BAD-a; članak 42.a stavak 4. točka (b) Prilog V. dio 1.19.
Accounting Directive art 8(1)(a), (4)
Bruto knjigovodstvena vrijednost Prilog V. dio 1.34.(e),34.(f)
Accounting Directive art 8(1)(a), (6),(8)
Prilog V. dio 2.81.
Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15
Prilog V. dio 1.20.
CRR Annex II; Annex V.Part 1.25, 27
članak 4. stavak 95.
Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26
CRR-a; Prilog V. dio 1.20.
Annex V.Part 2.183-184
ESB/2013/33 Prilog 2. dio 2.4-5.; Prilog V. dio 1.44.(b)
Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15
OSTALA NEIZVEDENA IMOVINA KOJOM SE NE TRGUJE
Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
članak 8. stavak 1. točka (a) i stavci 8. i 2.
Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
Računovodstvene direktive; Prilog V. dio 1.20.
Accounting Directive art 42a(4)(b),(5a); IAS 39.9
Knjigovodstvena vrijednost Prilog V. dio 1.27-28.
BAD art 35-37
Dospjela, ali kojoj nije umanjena vrijednost
CRR Annex II; Annex V.Part 2.193
Dospjela i kojoj je umanjena vrijednost
Annex V.Part 1.51
članak 4. stavak 95.
Annex V.1.37
CRR-a; Prilog V. dio 2.96.
Annex V.Part 1.28
Po troškovnoj metodi
BAD art 27.Vertical layout(6); Annex V.Part 2.45
članak 8. stavak 1. točka (a) i stavak 6.
References National GAAP based on BAD References National GAAP compatible IFRS
Računovodstvene direktive; MRS 39.9, UP 14-15
GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET
članak 8. stavak 3.
BAD art 27.Vertical layout(6); Annex V.Part 1.17
Računovodstvene direktive; Prilog V. dio 1.25.
GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET
članak 8 stavak 1. točka (a), stavak 6., stavak 8. točka 1. podtočka (a) Računovodstvene direktive
References National GAAP based on BAD Annex V.Part 2.207
članak 33. stavak 1. točka (b), članak 33. stavak 1. točka (c) CRR-a; Prilog V. dio 2.102.
Accounting Directive art 8(1)(a), (6), (8)(a)
Prilog V. dio 1.37, dio 2.98.
Annex V.Part 1.27-28, Part 2.209
članak 4. stavak 61.
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210
CRR-a
Annex V.Part 2.211
Nacionalna općeprihvaćena računovodstvena načela
(-) Haircuts for trading assets valued at fair value
Izvanbilančne izloženosti na temelju nacionalnih općeprihvaćenih računovodstvenih načela: obveze po kreditima, financijska jamstva i ostale preuzete obveze
Annex V.Part 2.212
Prilog I. CRR-u; Prilog V. dio 2.118.
Haircuts for trading liabilities valued at fair value
Prilog I. CRR-u; Prilog V. dio 2.11.
BAD art 4.Liabilities(10); CRR art 4(124)
Prilog I. CRR-u; Prilog V. dio 1.44.(g), dio 2.112., 113.
BAD art 4.Liabilities (11)-(13)
Prilog V. dio 2.117.
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20
Prilog I. CRR-u; Prilog V. dio 1.44.(f), dio 2.112., 114.
CRR Article 26 (2)
Prilog I. CRR-u; Prilog V. dio 1.44.(g), dio 2.112., 115.
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)
Prilog V. dio 1.44.(h), dio 2.102-103., 113.
Annex V. Part 2.
Prilog V. dio 1.44.(h), dio 2.102-103., 114.
239 References National GAAP based on BAD
Pozitivna vrijednost
CRR art 4(95); Annex V.Part 2.237(a)
Negativna vrijednost
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224
od čega: financijska imovina mjerena po troškovnoj metodi / LOCOM-u
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225
od čega: financijske obveze mjerene po troškovnoj metodi / LOCOM-u
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224
Prilog V. dio 1.17., dio 2.120.
Annex V. Part 1.34, Part 2.
Prilog V. dio 2.124.
118, 240-245, 251-255
Prilog V. dio 1.25., dio 2.120.
CRR art 4(95); Annex V.Part 2.264(a)
Prilog V. dio 2.132.
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246
Prilog V. dio 2.140.
Annex V.Part 1.15(a), 16(a), 17, Part 2.273
Prilog II.
CRR Annex II; Annex V.Part 2.272
CRR-u; Prilog V. dio 1.16.(a)
Annex V.Part 1.27-28, 2.271
Prilog V. dio 1.42.(c), 44.(e), dio 2.141. (a), 142.
CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272
Izvedenice – računovodstvo zaštite na temelju nacionalnog GAAP-a: raščlamba prema vrsti rizika
Annex V.Part 1.44(d)
od čega: imovina koja se iskazuje po amortiziranom trošku / LOCOM-u
BAD art 27.Vertical layout(4), (5)
od čega: obveze koje se iskazuju po amortiziranom trošku / LOCOM-u
Annex V.Part 2.284(h)
od čega: izvedenice koje se iskazuju po amortiziranom trošku / LOCOM-u
CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272
Prilog V. dio 1.22., 26.
CRR Annex I; Annex V.Part 2.112, 113-115, 118
od čega: zaštite fer vrijednosti
Accounting Directive art 17(1)(p)
Prilog V. dio 2.143.
Accounting Directive art 17(1)(p); Annex V.Part 2.289
od čega: zaštite novčanog toka
Annex V.Part 2.288-291
od čega: zaštite na temelju troška
Annex V.Part 2.102-103, 113-115, 290
Prilog V. dio 2.143., 144.
Annex V.Part 2.69-71, 291
od čega: zaštita neto ulaganja u inozemno poslovanje
Annex V.Part 2.288-289, 292-293
od čega: zaštite novčanog toka portfelja od kamatnog rizika
Annex V.Part 2.292
od čega: zaštite novčanog toka portfelja od kamatnog rizika
Annex V. Part 2.293
od čega: financijska imovina kojom se trguje
Annex V.Part 2.294-295, 296(c)
od čega: neizvedena financijska imovina kojom se ne trguje mjerena po fer vrijednosti kroz dobit ili gubitak
Annex V.Part 2.294-295, 296(f)
od čega: neizvedena financijska imovina kojom se ne trguje mjerena po fer vrijednosti prema vlasničkim instrumentima
Annex V.Part 2.294-295, 296(j)
od čega: ostala neizvedena financijska imovina kojom se ne trguje
Annex V.Part 2.294-295, 296(k)
od čega: financijske obveze kojima se trguje
Annex V.Part 2.294-295, 296(l)
od čega: neizvedene financijske obveze kojima se ne trguje mjerene po troškovnoj metodi
Annex V.Part 2.294-295, 296(m)
Nacionalna općeprihvaćena računovodstvena načela na temelju BAD-a članak 442. stavak (i) CRR-a; Prilog V. dio 2.153.
CRR art 423(b); Annex V.Part 2.294-295, 296(n)
Povećanja zbog iznosa rezerviranih za procijenjene kreditne gubitke tijekom razdoblja
Annex V.Part 2.294-295, 296(r)
Smanjenja zbog iznosa ukinutih rezervacija za procijenjene kreditne gubitke tijekom razdoblja
References National GAAP based on BAD Annex V.Part 2.298
Prijenosi između ispravaka vrijednosti
References National GAAP compatible IFRS Annex V.Part 2.298
Povrati koji se evidentiraju izravno u račun dobiti i gubitka
Accounting Directive art 8(4)(b), (6); IAS 39.9
Vrijednosna usklađenja koja se evidentiraju izravno u račun dobiti i gubitka
References National GAAP compatible IFRS Annex V.Part 2.302
Prilog V. dio 2.154.
Commitments and guarantees given under national GAAP
Prilog V. dio 2.155.
BAD art 24-25, 33(1)
Prilog V. dio 2.78.
Annex V.Part 2.311b)
članak 428. stavak (g) točka ii.
Annex V.Part 2.314
CRR-a
Annex V.Part 2.315
Opći ispravci vrijednosti za kreditni rizik
BAD art 4 Liabilities (13); CRR art 4(123)
Opći ispravci vrijednosti za bankovne rizike
Accounting Directive 24(3)(c)
članak 37.2.
ANNEX III
BAD-a; članak 4. stavak 95.
‘ANNEX V
CRR-a
REPORTING ON FINANCIAL INFORMATION
Prilog V. dio 2.176.
Table of contents
Prilog II.
General instructions
CRR-u; Prilog V. dio 1.17.
Conventions
ESB/2013/33; Prilog 2. dio 2.4–5.
Consolidation
članak 8. stavak 1. točka (a) i stavak 4.
Accounting portfolios of financial instruments
Računovodstvene direktive
Financial assets
članak 8. stavak 1. točka (a) i stavci 6. i 8.
Financial liabilities
Računovodstvene direktive
Financial instruments
članak 4., članak 8. stavak 1. točka (a) i stavak 6.
Counterparty breakdown
Računovodstvene direktive; MRS 39.9, UP 14–15
Template related instructions
Prilog II.
Balance sheet
CRR-u; Prilog V. dio 1.25., 27.
Assets (1.1)
članak 8. stavak 1. točka (a) i stavak 6.
Liabilities (1.2)
Računovodstvene direktive; MRS 39.9; Prilog V. dio 1.26.
Equity (1.3)
Prilog V. dio 2.183–184.
Statement of profit or loss (2)
članak 8. stavak 1. točka (a) i stavak 6.
Statement of comprehensive income (3)
Računovodstvene direktive; Prilog V. dio 1.15.
Breakdown of financial assets by instrument and by counterparty sector (4)
članak 8. stavak 1. točka (a) i stavak 4. točka (b) Računovodstvene direktive; dio 1.14., dio 3.35.
Breakdown of non-trading loans and advances by product (5)
članak 8. stavak 1. točka (a) i stavak 4. točka (b) Računovodstvene direktive; dio 1.14., dio 3.35.
Breakdown of non-trading loans and advances to non-financial corporations by NACE codes (6)
članak 42.a stavak 4. točka (b) i stavak 5.a Računovodstvene direktive; MRS 39.9
Financial assets subject to impairment that are past due (7)
članak 37.1.
Breakdown of financial liabilities (8)
BAD-a; članak 42.a stavak 4. točka (b); Prilog V. dio 1.16.
Loan commitments, financial guarantees and other commitments (9)
članak 35–37.
Derivatives and hedge accounting (10 and 11)
BAD-a
Classification of derivatives by type of risk
Prilog II.
Amounts to be reported for derivatives
CRR-u; Prilog V. dio 2.193.
Derivatives classified as “economic hedges”
Prilog V. dio 1.51.
Breakdown of derivatives by counterparty sector
Prilog V. 1.37
Hedge accounting under national GAAP (11.2)
članak 27.
Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)
BAD-a Okomiti prikaz 1., 2.
Hedged items in fair value hedges (11.4)
Prilog V. dio 1.28.
Movements in allowances and provisions for credit losses (12)
članak 27.
Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0)
BAD-a Okomiti prikaz 6.; Prilog V. dio 2.45.
Movements in allowances and provisions for credit losses under IFRS (12.1)
DOBICI ILI (–) GUBICI PO FINANCIJSKOJ IMOVINI I FINANCIJSKIM OBVEZAMA KOJIMA SE TRGUJE, NETO
Transfers between impairment stages (gross basis presentation) (12.2)
članak 27.
Collateral and guarantees received (13)
BAD-a Okomiti prikaz 6.; Prilog V. dio 1.17.
Breakdown of collateral and guarantees by loans and advances other than held for trading(13.1)
DOBICI ILI (–) GUBICI PO FINANCIJSKOJ IMOVINI I FINANCIJSKIM OBVEZAMA KOJIMA SE NE TRGUJE, NETO
Collateral obtained by taking possession during the period [held at the reporting date] (13.2)
Nacionalna općeprihvaćena računovodstvena načela na temelju BAD-a Prilog V. dio 2.207.
Collateral obtained by taking possession [tangible assets] accumulated (13.3)
članak 8. stavak 1. točka (a), stavak 6., stavak 8. točka (a) Računovodstvene direktive
Fair value hierarchy: Financial instruments at fair value (14)
Prilog V. dio 1.27-28., dio 2.209.
Derecognition and financial liabilities associated with transferred financial assets (15)
članak 4.
Breakdown of selected statement of profit or loss items (16)
BAD-a Imovina 7-8.; članak 2. stavak 2.
Interest income and expenses by instrument and counterparty sector (16.1)
Računovodstvene direktive; Prilog V. dio 1.21., dio 2.4, 210.
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
Prilog V. dio 2.211.
Gains or losses on financial assets and liabilities held for trading by instrument (16.3)
(–) Korektivni faktori za imovinu kojom se trguje vrednovanu po fer vrijednosti
Gains or losses on financial assets and liabilities held for trading by risk (16.4)
Prilog V. dio 2.212.
Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)
Korektivni faktori za obveze kojima se trguje vrednovane po fer vrijednosti
Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
članak 4.
Gains or losses from hedge accounting (16.6)
BAD-a Obveze 10.; članak 4. stavak 124.
Impairment on non-financial assets (16.7)
CRR-a
Reconciliation between accounting and CRR scope of consolidation (17)
članak 4.
Non-performing exposures (18)
BAD-a Obveze 11–13.
Forborne exposures (19)
Računovodstvenoj direktivi; članak 4.
Geographical breakdown (20)
BAD-a Imovina 12.; Prilog V. dio 2.20.
Geographical breakdown by location of activities (20.1-20.3)
članak 26. stavak 2.
Geographical breakdown by residence of the counterparty (20.4-20.7)
CRR-a
Tangible and intangible assets: assets subject to operating lease (21)
MSFI 9.5.5.1; MSFI 9 Dodatak A; Prilog V. dio 2.237.(a)
Asset management, custody and other service functions (22)
Prilog V. dio 2.
Fee and commission income and expenses by activity (22.1)
članak 4. stavak 95.
Assets involved in the services provided (22.2)
CRR-a; Prilog V. dio 2.237.(a)
Interests in unconsolidated structured entities (30)
Prilog I. CRR-u; Prilog V. dio 1.44.(g), dio 2.112., 113., 224.
Related parties (31)
Prilog I. CRR-u; Prilog V. dio 1.44.(f), dio 2.112., 114., 225.
Related parties: amounts payable to and amounts receivable from (31.1)
Prilog I. CRR-u; Prilog V. dio 1.44.(g), dio 2.112., 115., 224.
Related parties: expenses and income generated by transactions with (31.2)
članak 4. stavak 95.
Group structure (40)
CRR-a; Prilog V. dio 2.264.(a)
Group structure: “entity-by-entity” (40.1)
Prilog I. CRR-u; Prilog V. dio 1.44.(g), dio 2.112., 113., 246.
Group structure: “instrument-by-instrument” (40.2)
Prilog V. dio 1.15.(a), 16.(a), 17., dio 2.273.
Fair value (41)
Prilog II.
Fair value hierarchy: financial instruments at amortised cost (41.1)
CRR-u; Prilog V. dio 2.272.
Use of fair value option (41.2)
Prilog V. dio 1.27-28., 2.271.
Tangible and intangible assets: carrying amount by measurement method (42)
Prilog II.
Provisions (43)
CRR-u; Prilog V. dio 1.24.(a), 25., 26., 44.(e), dio 2.272.
Defined benefit plans and employee benefits (44)
Prilog V. dio 1.44.(d)
Components of net defined benefit plan assets and liabilities (44.1)
članak 27.
Movements in defined benefit obligations (44.2)
BAD-a Okomiti prikaz 4., 5.
Memo items [related to staff expenses] (44.3)
Prilog V. dio 2.284.(h)
Breakdown of selected items of statement of profit or loss (45)
Prilog II.
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)
CRR-u; Prilog V. dio 1.24.(a), 25., 26., dio 2.272.
Gains or losses on de-recognition of non-financial assets (45.2)
Prilog I. CRR-u; Prilog V. dio 2.112., 113-115., 118.
Other operating income and expenses (45.3)
članak 17. stavak 1. točka (p) Računovodstvene direktive
Statement of changes in equity (46)
članak 17. stavak 1. točka (p) Računovodstvene direktive; Prilog V. dio 2.289.
Mapping of exposure classes and counterparty sectors
Prilog V. dio 2.288-291.
PART 1
Prilog V. dio 2.102-103., 113-115., 290.
GENERAL INSTRUCTIONS
Prilog V. dio 2.69-71., 291.
REFERENCES
Prilog V. dio 2.288-289., 292-293.
This Annex contains additional instructions for the financial information templates (“FINREP”) in Annexes III and IV to this Regulation.
Prilog V. dio 2.292.
This Annex complements the instructions included in the form of references in the templates in Annexes III and IV.
Prilog V. dio 2.293.
Institutions that use national accounting standards compatible with IFRS (“compatible national GAAP”) shall apply the common and IFRS instructions in this Annex, unless otherwise provided.
Prilog V. dio 2.294-295., 296.(c)
This is without prejudice to the compliance of the compatible national GAAP requirements with the requirements of BAD.
Prilog V. dio 2.294-295., 296.(f)
Institutions that use national GAAP non-compatible with IFRS or that have not yet been made compatible with the requirements in IFRS 9 shall apply the common and BAD instructions in this Annex, unless provided otherwise.
Prilog V. dio 2.294-295., 296.(j)
The data points identified in the templates shall be drawn up in accordance with the recognition, offsetting and valuation rules of the relevant accounting framework, as defined in Article 4(1)(77) of Regulation (EU) No 575/2013.
Prilog V. dio 2.294-295., 296.(k)
Institutions shall only submit those parts of the templates related to:
Prilog V. dio 2.294-295., 296.(l)
assets, liabilities, equity, income and expenses that are recognised by the institution;
Prilog V. dio 2.294-295., 296.(m)
off-balance sheet exposures and activities in which the institution is involved;
članak 423. točka (b) CRR-a; Prilog V. dio 2.294-295., 296.(n)
transactions performed by the institution;
Prilog V. dio 2.294-295., 296.(r)
valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.
Nacionalna općeprihvaćena računovodstvena načela na temelju BAD-a Prilog V. dio 2.298.
“CRR”: Regulation (EU) No 575/2013
članak 8. stavak 4. točka (b) i stavak 6.
“IAS” or “IFRS”: “International Accounting Standards”, as defined in Article 2 of the IAS Regulation No 1606/2002 [1], which have been adopted by the Commission;
Računovodstvene direktive; MRS 39.9
“ECB BSI Regulation” or “ECB/2013/33”: Regulation (EC) No 1071/2013 of the European Central Bank [2];
MSFI u skladu s nacionalnim općeprihvaćenim računovodstvenim načelima Prilog V. dio 2.302.
“NACE Regulation”: Regulation (EC) No 1893/2006 of the European Parliament and of the Council [3];
Obveze i jamstva preuzeti na temelju nacionalnih općeprihvaćenih računovodstvenih načela
“NACE codes”: codes in NACE Regulation;
članak 24-25., članak 33. stavak 1.
“BAD”: Council Directive 86/635/EEC [4];
BAD-a
“Accounting Directive”: Directive 2013/34/EU [5];
Prilog V. dio 2.311.(b)
“National GAAP”: national generally accepted accounting principles developed under BAD;
Prilog V. dio 2.314.
“SME”: micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 [6];
Prilog V. dio 2.315.
“ISIN code”: the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;
članak 4.
“LEI code”: the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;
BAD-a Obveze 13.; članak 4. stavak 123.
“Impairment stages”: categories of impairment as defined in IFRS 9.5.5.
CRR-a
“Stage 1” refers to impairment measured in accordance with IFRS 9.5.5.5.
članak 24. stavak 3. točka (c) Računovodstvene direktive Aktiva D III.
“Stage 2” refers to impairment measured in accordance with IFRS 9.5.5.3.
2. u Prilogu III.
“Stage 3” refers to impairment on credit-impaired assets as defined in Appendix A of IFRS 9.
PRILOG III.
CONVENTIONS
„PRILOG V.
For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it.
IZVJEŠĆIVANJE O FINANCIJSKIM INFORMACIJAMA
In Annex IV, a row or a column with references shadowed in black means that the related data points shall not be submitted by those institutions that follow those references in that row or column.
Sadržaj
Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.
Opće upute
The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.
Pravilo
Items that shall be reported in negative are identified in the compiling templates by including “(–)” at the beginning of their label such as in “(–) Treasury shares”.
Konsolidacija