natgillin/translations-raw huggingface dataset:
In the “Data Point Model” (“DPM”) for financial information reporting templates of Annexes III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated.
Računovodstveni portfelji financijskih instrumenata
This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point.
Financijska imovina
Schematically, this convention works as in Table 1.
4.2.
Table 1
Financijske obveze
Credit/debit convention, positive and negative signs
Financijski instrumenti
Element
Raščlamba prema drugoj ugovornoj strani
Credit/Debit
Upute za obrasce
Balance/Movement
Bilanca
Figure reported
Imovina (1.1.)
Debit
Obveze (1.2.)
Balance on assets
Vlasnički instrumenti (1.3.)
Positive (“Normal”, no sign needed)
Račun dobiti i gubitka (2.)
Increase on assets
Izvješće o sveobuhvatnoj dobiti (3.)
Negative balance on assets
Raščlamba financijske imovine prema instrumentu i prema sektoru druge ugovorne strane (4.)
Negative (Minus “–” sign needed)
Raščlamba kredita i predujmova kojima se ne trguje prema proizvodu (5.)
Decrease on assets
Raščlamba kredita i predujmova kojima se ne trguje nefinancijskim društvima prema šiframa djelatnosti NACE (6).
Balance on expenses
Financijska imovina koja podliježe umanjenju vrijednosti koja je dospjela (7.)
Increase on expenses
Raščlamba financijskih obveza (8.)
Negative balance (including reversals) on expenses
Obveze po kreditima, financijska jamstva i ostale preuzete obveze (9.)
Decrease on expenses
Izvedenice i računovodstvo zaštite (10 i 11)
Balance on liabilities
Klasifikacija izvedenica prema vrsti rizika
Increase on liabilities
Iznosi koje treba iskazati za izvedenice
Negative balance on liabilities
Izvedenice klasificirane kao ‚ekonomske zaštite’
Decrease on liabilities
Raščlamba izvedenica prema sektoru druge ugovorne strane
Balance on equity
Računovodstvo zaštite na temelju nacionalnih općeprihvaćenih računovodstvenih načela (11.2)
Increase on equity
Iznos koji treba iskazati za neizvedene instrumente zaštite od rizika (11.3 i 11.3.1)
Negative balance on equity
Zaštićene stavke u okviru zaštite fer vrijednosti (11.4)
Decrease on equity
Kretanje ispravaka vrijednosti i rezervacije za kreditne gubitke (12)
Balance on income
Kretanje ispravaka vrijednosti za kreditne gubitke i umanjenje vrijednosti vlasničkih instrumenata na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a (12.0)
Increase on income
Kretanje ispravaka vrijednosti i rezervacije za kreditne gubitke na temelju MSFI-ja (12.1)
Negative balance (including reversals) on income
Prijenosi između faza umanjenja vrijednosti (prikaz na bruto osnovi) (12.2.)
Decrease on income
Primljeni kolateral i jamstva (13.)
CONSOLIDATION
Raščlamba kolaterala i jamstava prema kreditima i predujmovima osim onih koji se drže radi trgovanja (13.1.)
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Part 1, Title II, Chapter 2, Section 2, of CRR.
Kolateral dobiven u posjed tijekom razdoblja (u posjedu na izvještajni datum) (13.2.)
Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation:
Kolateral dobiven u posjed (materijalna imovina) kumulativno (13.3.)
institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5) of CRR;
Hijerarhija fer vrijednosti: Financijski instrumenti po fer vrijednosti (14.)
institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;
Prestanak priznavanja i financijske obveze povezane s prenesenom financijskom imovinom (15.)
institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.
Raščlamba odabranih stavki računa dobiti i gubitka (16.)
ACCOUNTING PORTFOLIOS OF FINANCIAL INSTRUMENTS
Kamatni prihodi i rashodi prema instrumentu i sektoru druge ugovorne strane (16.1.)
For the purposes of Annexes III and IV as well as this Annex, “accounting portfolios” means financial instruments aggregated by valuation rules.
Dobici ili gubici po prestanku priznavanja financijske imovine i financijskih obveza koji nisu mjereni po fer vrijednosti kroz dobit ili gubitak prema instrumentu (16.2.)
These aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” as well as those financial instruments classified as “Held for sale” presented in the items “Non-current assets and disposal groups classified as held for sale” and “Liabilities included in disposal groups classified as held for sale”.
Dobici ili gubici po financijskoj imovini i financijskim obvezama koji se drže radi trgovanja prema instrumentu (16.3.)
Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in accordance with IFRS shall submit, to the extent that they are applied, the relevant IFRS accounting portfolios.
Dobici ili gubici po financijskoj imovini i financijskim obvezama koji se drže radi trgovanja prema riziku (16.4.)
Where the valuation rules for financial instruments that institutions are permitted or required to use under national GAAP based on BAD do refer to the valuation rules in IAS 39, institutions shall submit the accounting portfolios based on BAD for all their financial instruments until the valuation rules they apply refer to the valuation rules in IFRS 9.
Dobici ili gubici po financijskoj imovini kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak prema instrumentu (16.4.1.)
The following accounting portfolios based on IFRS shall be used for financial assets:
Dobici ili gubici po financijskoj imovini i financijskim obvezama po fer vrijednosti u dobiti ili gubitku prema instrumentu (16.5.)
“Financial assets held for trading”;
Dobici ili gubici od računovodstva zaštite (16.6.)
“Non-trading financial assets mandatorily at fair value through profit or loss”
Umanjenje vrijednosti po nefinancijskoj imovini (16.7.)
“Financial assets designated at fair value through profit or loss”;
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije (17.)
“Financial assets at fair value through other comprehensive income”;
Neprihodujuće izloženosti (18.)
“Financial assets at amortised cost”.
Restrukturirane izloženosti (19.)
The following accounting portfolios based on national GAAP shall be used for financial assets:
Geografska raščlamba (20.)
“Trading financial assets”;
Geografska raščlamba prema mjestu poslovanja (20.1. – 20.3.)
“Non-trading non-derivative financial assets measured at fair value through profit or loss”;
Geografska raščlamba prema boravištu druge ugovorne strane (20.4. – 20.7.)
‘Non-trading non-derivative financial assets measured at fair value to equity;
Materijalna i nematerijalna imovina: imovina koja podliježe operativnom najmu (21.)
“Non-trading non-derivative financial assets measured at a cost-based method”; and
Upravljanje imovinom, skrbništvo i ostale servisne funkcije (22.)
“Other non-trading non-derivative financial assets”.
Prihodi i rashodi od naknada i provizija prema djelatnosti (22.1.)
“Trading financial assets” includes all financial assets classified as trading under the relevant national GAAP based on BAD.
Imovina uključena u pružanje usluga (22.2.)
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets.
Udjeli u nekonsolidiranim strukturiranim subjektima (30.)
This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Povezane strane (31.)
Under national GAAP based on BAD, for financial assets, “cost-based methods” shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.
Povezane strane: dugovanja i potraživanja (31.1.)
Under national GAAP based on BAD, “Non-trading non-derivative financial assets measured at a cost-based method” includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (“LOCOM”) under a non-continuous basis (moderate LOCOM) regardless of their actual measurement as of the reporting reference date.
Povezane strane: rashodi i prihodi od transakcija s tim stranama (31.2.)
Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances.
Grupna struktura (40.)
The applicable accounting framework provides for these circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.
Grupna struktura: ‚subjekt po subjekt’ (40.1.)
Under national GAAP based on BAD, “Other non-trading non-derivative financial assets” shall include financial assets that do not qualify for inclusion in other accounting portfolios.
Grupna struktura: ‚instrument po instrument’ (40.2.)
This accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (“strict LOCOM”).
Fer vrijednost (41.)
Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Hijerarhija fer vrijednosti: financijski instrumenti po amortiziranom trošku (41.1.)
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in “Investments in subsidiaries, joint ventures and associates”, except where they are classified as held for sale in accordance with IFRS 5.
Upotreba opcije fer vrijednosti (41.2.)
“Derivatives - Hedge accounting” shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS.
Materijalna i nematerijalna imovina: knjigovodstvena vrijednost prema metodi mjerenja (42.)
Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
Rezervacije (43.)
The following accounting portfolios based on IFRS shall be used for financial liabilities:
Planovi pod pokroviteljstvom poslodavca i pogodnosti zaposlenika (44.)
“Financial liabilities held for trading”;
Komponente neto imovine i obveza plana pod pokroviteljstvom poslodavca (44.1.)
“Financial liabilities designated at fair value through profit or loss”;
Kretanja obveza pod pokroviteljstvom poslodavca (44.2.)
“Financial liabilities measured at amortised cost”.
Bilješke [povezane s rashodima za zaposlenike] (44.3.)
The following accounting portfolios based on national GAAP shall be used for financial liabilities:
Raščlamba odabranih stavki računa dobiti i gubitka (45.)
“Trading financial liabilities”;
Dobici ili gubici po prestanku priznavanja financijske imovine i financijskih obveza po fer vrijednosti kroz dobit ili gubitak prema računovodstvenom portfelju (45.1)
“Non-trading non-derivative financial liabilities measured at a cost-based method”.
Dobici ili gubici po prestanku priznavanja nefinancijske imovine (45.2.)
“Trading financial liabilities” includes all financial liabilities classified as trading under the relevant national GAAP based on BAD.
Ostali prihodi i rashodi iz poslovanja (45.3.)
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a negative balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 26 of this Part shall be reported as trading financial liabilities.
Izvješće o promjenama vlasničkih instrumenata (46.)
“Derivatives - Hedge accounting” shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS.
Raspoređivanje kategorija izloženosti i sektora druge ugovorne strane
Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
DIO 1.
FINANCIAL INSTRUMENTS
OPĆE UPUTE
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet.
UPUĆIVANJA
The carrying amount of financial instruments shall include accrued interest.
U ovom se Prilogu navode dodatne upute za obrasce financijskog izvješćivanja iz priloga III. i IV. ovoj Uredbi.
Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Ovim se Prilogom dopunjuju upute sadržane u obliku upućivanja u obrascima u prilozima III. i IV.
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Institucije koje primjenjuju nacionalne računovodstvene standarde koji su usklađeni s MSFI-jem (‚odgovarajuća nacionalna općeprihvaćena računovodstvena načela’) primjenjuju zajedničke upute i upute koje se odnose na MSFI navedene u ovom Prilogu, osim ako je predviđeno drukčije.
Where applicable under national GAAP based on BAD, “Haircuts for trading positions valued at fair value” shall be reported.
Time se ne dovodi u pitanje usklađenost zahtjeva iz odgovarajućih nacionalnih općeprihvaćenih računovodstvenih načela sa zahtjevima iz BAD-a.
The haircuts decrease the value of trading assets and increase the value of trading liabilities.
Institucije koje primjenjuju nacionalne računovodstvene standarde koji nisu usklađeni s MSFI-jem ili koji još nisu usklađeni sa zahtjevima iz MSFI-ja 9 primjenjuju zajedničke upute i upute koje se odnose na BAD navedene u ovom Prilogu, osim ako je predviđeno drukčije.
Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities” and “Loans and advances”.
Točke podataka utvrđene u obrascima sastavljaju se u skladu s pravilima o priznavanju, prijeboju i vrednovanju mjerodavnog računovodstvenog okvira kako je definirano u članku 4. stavku 1. točki 77.
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
Uredbe (EU) br. 575/2013.
“Loans and advances” are debt instruments held by the institutions that are not securities; this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation.
Institucije podnose samo one dijelove obrazaca koji se odnose na:
“Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.
imovinu, obveze, vlasničke instrumente, prihode i rashode koje institucija priznaje;
In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.
izvanbilančne izloženosti i djelatnosti u koje je institucija uključena;
Gross carrying amount of debt instruments shall have the following meaning:
transakcije koje institucija obavlja;
under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing.
pravila o vrednovanju, uključujući metode za procjenu ispravaka vrijednosti za kreditni rizik, koja institucija primjenjuje.
For performing debt instruments, the gross carrying amount shall be the fair value.
Za potrebe priloga III. i IV. te ovog Priloga primjenjuju se sljedeće definicije:
For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex.
‚CRR’: Uredba (EU) br. 575/2013;
For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;
‚MRS’ ili ‚MSFI’: ‚međunarodni računovodstveni standardi’ kako su definirani u članku 2.
under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;
Uredbe br. 1606/2002 [1], koje je donijela Komisija;
under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk.
‚Uredba ESB-a o BSI-ju’ ili ‚ESB/2013/33’: Uredba (EZ) br.
The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;
1071/2013 Europske središnje banke [2];
under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements.
‚Uredba o NACE-u’: Uredba (EZ) br.
Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss.
1893/2006 Europskog parlamenta i Vijeća [3];
under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period.
‚BAD’: Direktiva Vijeća 86/635/EEZ [4];
Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;
‚Računovodstvena direktiva’: Direktiva 2013/34/EU [5];
under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;
‚Nacionalna općeprihvaćena računovodstvena načela’: nacionalna općeprihvaćena računovodstvena načela razvijena na temelju BAD-a;
for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value.
‚MSP’: mikropoduzeća, mala i srednja poduzeća definirana u Preporuci Komisije C(2003)1422 [6];
Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.
‚oznaka ISIN’: međunarodni jedinstveni identifikacijski broj koji se dodjeljuje vrijednosnim papirima, sastavljen od 12 alfanumeričkih znakova kojima se izdanje vrijednosnih papira jedinstveno identificira;
Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
‚oznaka LEI’: globalni identifikator pravnih osoba koji se dodjeljuje subjektima, kojim se strana u financijskoj transakciji jedinstveno identificira;
For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.
‚faze umanjenja vrijednosti’: kategorije umanjenja vrijednosti kako je definirano u MSFI-ju 9.5.5.
“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
‚Faza 1’ odnosi se na umanjenje vrijednosti mjereno u skladu s MSFI-jem 9.5.5.5.
“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
‚Faza 2’ odnosi se na umanjenje vrijednosti mjereno u skladu s MSFI-jem 9.5.5.3.
Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)].
‚Faza 3’ odnosi se na umanjenje vrijednosti za imovinu kojoj je umanjena vrijednost za kreditne gubitke kako je definirano u Dodatku A MSFI-ja 9.
Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].
PRAVILO
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.
Za potrebe priloga III. i IV. sivo osjenčana točka podataka znači da ona nije zatražena ili da izvješćivanje o njoj nije moguće.
“Other financial liabilities” shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
U Prilogu IV. redak ili stupac s crno osjenčanim upućivanjima znači da odgovarajuće točke podataka ne podnose one institucije koje primjenjuju pravnu osnovu iz tog retka ili stupca.
COUNTERPARTY BREAKDOWN
Obrascima iz priloga III. i IV. obuhvaćena su implicitna pravila validacije koja su u samim obrascima definirana na temelju konvencija.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Upotreba zagrada u oznaci stavke u obrascu znači da tu stavku treba oduzeti kako bi se dobio ukupni iznos, ali to ne znači da se ta stavka iskazuje kao negativna vrijednost.
central banks;
Stavke koje se iskazuju kao negativna vrijednost navode se pri ispunjavanju obrazaca tako da se ispred njihove oznake navede ‚(–)’, poput stavke ‚(–) Trezorske dionice’.