natgillin/translations-raw huggingface dataset:
general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “credit institutions”, “other financial corporations” or “non-financial corporations” depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;
U ‚obrascu s točkama podataka’ (‚DPM’) za obrasce izvješćivanja o financijskim informacijama iz priloga III. i IV. svaka točka podataka (ćelija) ima ‚osnovnu stavku’ kojoj se pripisuje ‚potraživanje/dugovanje’.
credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (“undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account”) and multilateral development banks (MDBs);
Na taj se način osigurava da svi subjekti koji izvješćuju o točkama podataka primjenjuju ‚znakovno pravilo’ te omogućava poznavanje atributa ‚potraživanje/dugovanje’ koji se odnosi na svaku točku podataka.
other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders;
U shematskom pogledu to pravilo funkcionira kao u tablici 1.
non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
Tablica 1.
households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations.
Pravilo o potraživanju/dugovanju, pozitivne i negativne oznake
Non-profit institutions which serve households (“NPISH”) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Potraživanje/dugovanje
The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty.
Saldo/kretanje
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Iskazani iznos
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes shall be driven by the characteristics of the more relevant or determinant obligor.
Dugovanje
The immediate counterparties in the following transactions shall be:
Saldo imovine
for loans and advances, the immediate borrower.
Pozitivan (‚Uobičajen’, nije potrebna oznaka)
For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables;
Povećanje imovine
for debt securities and equity instruments, the issuer of the securities;
Negativni saldo imovine
for deposits, the depositor;
Negativan (Potrebna oznaka minus ‚–’)
for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
Smanjenje imovine
for derivatives, the direct counterparty of the derivative contract.
Saldo rashoda
For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty.
Povećanje rashoda
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;
Negativni saldo (uključujući ukidanja) rashoda
for financial guarantees given, the counterparty shall be the direct counterparty of the guaranteed debt instrument;
Smanjenje rashoda
for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
Saldo obveza
for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Povećanje obveza
PART 2
Negativni saldo obveza
TEMPLATE RELATED INSTRUCTIONS
Smanjenje obveza
BALANCE SHEET
Saldo vlasničkih instrumenata
“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Povećanje vlasničkih instrumenata
“Cash balances at central banks” shall include balances receivable on demand at central banks.
Negativan (Potrebna oznaka minus ‚–’)
“Other demand deposits” shall include balances receivable on demand with credit institutions.
Smanjenje vlasničkih instrumenata
“Investments in subsidiaries, joint ventures and associates” shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespectively of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments.
Saldo prihoda
The carrying amount of investments accounted for using the equity method shall include related goodwill.
Povećanje prihoda
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”.
Negativni saldo (uključujući ukidanja) prihoda
Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Smanjenje prihoda
Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.
KONSOLIDACIJA
“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Osim ako je ovim Prilogom drukčije utvrđeno, obrasci financijskog izvješćivanja sastavljaju se u okviru bonitetne konsolidacije u skladu s dijelom 1. glavom II. poglavljem 2. odjeljkom 2.
Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position.
CRR-a.
Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.
Institucije izvješćuju o svojim društvima kćerima, zajedničkim pothvatima i pridruženim društvima s pomoću jednakih metoda kao i kod bonitetne konsolidacije:
Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.
institucijama se može dopustiti ili se od njih može zatražiti primjena metode udjela na ulaganja u osiguravateljna i nefinancijska društva kćeri u skladu s člankom 18. stavkom 5.
Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
CRR-a;
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.
institucijama se može dopustiti primjena metode proporcionalne konsolidacije za financijska društva kćeri u skladu s člankom 18. stavkom 2.
Under IFRS, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
CRR-a;
Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as “other financial liabilities” in accordance with paragraph 40 of Part 1 of this Annex.
od institucija se može zatražiti primjena metode proporcionalne konsolidacije za ulaganja u zajedničke pothvate u skladu s člankom 18. stavkom 4.
Under national GAAP based on BAD, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees.
CRR-a.
“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
RAČUNOVODSTVENI PORTFELJI FINANCIJSKIH INSTRUMENATA
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Za potrebe priloga III. i IV. te ovog Priloga ‚računovodstveni portfelji’ znači financijski instrumenti agregirani prema pravilima o vrednovanju.
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other liabilities”.
U te agregirane vrijednosti nisu uključena ulaganja u društva kćeri, zajedničke pothvate i pridružena društva, salda potraživanja po viđenju klasificiranih kao ‚Novčana sredstva i novčana potraživanja i obveze u središnjim bankama i ostali depoziti po viđenju’, kao ni oni financijski instrumenti klasificirani kao ‚Namijenjeni za prodaju’ navedeni u stavkama ‚Dugotrajna imovina i grupe za otuđenje klasificirane kao namijenjene za prodaju’ i ‚Obveze uključene u grupe za otuđenje klasificirane kao namijenjene za prodaju’.
“Liabilities included in disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Institucije kojima je na temelju nacionalnih općeprihvaćenih računovodstvenih načela dopuštena ili od kojih se zatraži primjena određenih pravila o vrednovanju za financijske instrumente u skladu s MSFI-jem izvješćuju o mjerodavnim računovodstvenim portfeljima na temelju MSFI-ja u mjeri u kojoj se oni primjenjuju.
Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD.
Ako pravila o vrednovanju za financijske instrumente koja institucije čija je primjena dopuštena ili zatražena na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a upućuju na pravila o vrednovanju iz MRS-a 39, institucije izvješćuju o računovodstvenim portfeljima na temelju BAD-a za sve svoje financijske instrumente sve dok se pravila o vrednovanju koja primjenjuju ne počnu upućivati na pravila o vrednovanju iz MSFI-ja 9.
Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.
Za financijsku imovinu primjenjuju se sljedeći računovodstveni portfelji na temelju MSFI-ja:
Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.
‚financijska imovina koja se drži radi trgovanja’;
Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
‚financijska imovina kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak’;
If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1.
‚financijska imovina po fer vrijednosti kroz dobit ili gubitak’;
Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
‚financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit’;
“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
‚financijska imovina po amortiziranom trošku’.
“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
Za financijsku imovinu primjenjuju se sljedeći računovodstveni portfelji na temelju nacionalnih općeprihvaćenih računovodstvenih načela:
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
‚financijska imovina kojom se trguje’;
“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
‚neizvedena financijska imovina kojom se ne trguje mjerena po fer vrijednosti prema vlasničkim instrumentima’;
Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the accumulated variations of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]” [IFRS 9.6.5.3 and IFRS 9.6.5.8].
‚neizvedena financijska imovina kojom se ne trguje mjerena po troškovnoj metodi’; i
“Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk” shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.
‚ostala neizvedena financijska imovina kojom se ne trguje’.
“Hedge of net investments in foreign operations [effective portion]” shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet.
‚Financijska imovina kojom se trguje’ uključuje svu financijsku imovinu klasificiranu kao imovinu kojom se trguje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a.
“Hedging derivatives.
Neovisno o metodologiji mjerenja koja se primjenjuje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, sve izvedenice koje predstavljaju pozitivni saldo za instituciju koja izvješćuje koje nisu klasificirane u kategoriju računovodstvo zaštite u skladu sa stavkom 22. ovog dijela iskazuju se u kategoriji financijska imovina kojom se trguje.
Cash flow hedges reserve [effective portion]” shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply.
Ta se klasifikacija primjenjuje i na izvedenice koje se, u skladu s mjerodavnim nacionalnim općeprihvaćenim računovodstvenim načelima na temelju BAD-a, ne priznaju u bilanci ili za koje se samo promjene njihove fer vrijednosti priznaju u bilanci ili koje su klasificirane kao ekonomske zaštite kako je definirano u ovom Prilogu dijelu 2. stavku 137.
“Fair value changes of debt instruments measured at fair value through other comprehensive income” shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5.
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a koja vrijede za financijsku imovinu, ‚troškovne metode’ obuhvaćaju pravila o vrednovanju prema kojima se dužnički instrument mjeri po trošku uz uvećanje za obračunate kamate i umanjenje za gubitke zbog umanjenja vrijednosti.
“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, ‚neizvedena financijska imovina kojom se ne trguje mjerena po troškovnoj metodi’ uključuje financijske instrumente mjerene po troškovnoj metodi i instrumente mjerene po trošku ili tržišnoj vrijednosti (LOCOM), ovisno o tome koji je iznos niži, na povremenoj osnovi (umjereni LOCOM) neovisno o njihovu stvarnom mjerenju od referentnog datuma izvješćivanja.
the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument [IFRS 9.6.5.15];
Imovina mjerena po umjerenom LOCOM-u imovina je na koju se LOCOM primjenjuje samo u posebnim okolnostima.
the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;
U primjenjivom računovodstvenom okviru predviđaju se te okolnosti, primjerice umanjenje vrijednosti, dugotrajniji pad fer vrijednosti u usporedbi s troškom ili promjena rukovodstvenih ciljeva.
the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument [IFRS 9.6.5.15, IFRS 9.6.5.16].
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, stavkom ‚Ostala neizvedena financijska imovina kojom se ne trguje’ obuhvaćena je financijska imovina koja nije kvalificirana za uključivanje u ostale računovodstvene portfelje.
Under IFRS “Revaluation reserves” shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
Tim računovodstvenim portfeljem, među ostalim, obuhvaćena je financijska imovina koja je na trajnoj osnovi mjerena po LOCOM-u (‚strogi LOCOM’).
“Other reserves” shall be split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” and “Other”.
Imovina mjerena po strogom LOCOM-u imovina je na koju se primjenjuje primjenjivi računovodstveni okvir kojim se predviđa početno ili naknadno mjerenje po LOCOM-u ili početno mjerenje po trošku i naknadno mjerenje po LOCOM-u.
“Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method.
Neovisno o metodi njihova mjerenja, ulaganja u društva kćeri, zajedničke pothvate i pridružena društva koji nisu u potpunosti ili razmjerno konsolidirani u okviru opsega regulatorne konsolidacije iskazuju se pod stavkom ‚Ulaganja u društva kćeri, zajedničke pothvate i pridružena društva’, osim ako se klasificiraju kao ulaganja namijenjena za prodaju u skladu s MSFI-jem 5.
“Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Stavkom ‚Izvedenice - računovodstvo zaštite’ obuhvaćene su izvedenice koje predstavljaju pozitivni saldo za instituciju koja izvješćuje koje se drže radi računovodstva zaštite na temelju MSFI-ja.
“Treasury shares” shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in “other assets”.
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, izvedenice iz knjige pozicija kojima se ne trguje klasificiraju se kao izvedenice koje se drže radi računovodstva zaštite samo ako se na izvedenice iz knjiga pozicija kojima se ne trguje primjenjuju posebna računovodstvena pravila na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a i ako se izvedenicama smanjuje rizike neke druge pozicije u knjizi pozicija kojima se ne trguje.
STATEMENT OF PROFIT OR LOSS (2)
Za financijske obveze primjenjuju se sljedeći računovodstveni portfelji na temelju MSFI-ja:
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category “hedge accounting”, shall be reported either separately from other gains and losses under items “interest income” and “interest expense” (“clean price”) or as part of gains or losses from these categories of instruments (“dirty price”).
‚financijske obveze koje se drže radi trgovanja’;
The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category “hedge accounting”.
‚financijske obveze po fer vrijednosti kroz dobit ili gubitak’;
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:
‚financijske obveze mjerene po amortiziranom trošku’.
“Interest income”;
Za financijske obveze primjenjuju se sljedeći računovodstveni portfelji na temelju nacionalnih općeprihvaćenih računovodstvenih načela:
“Interest expense”;
‚financijske obveze kojima se trguje’;
“Dividend income”;
‚neizvedene financijske obveze kojima se ne trguje mjerene po troškovnoj metodi’.
“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;
‚Financijske obveze kojima se trguje’ uključuju sve financijske obveze klasificirane kao obveze kojima se trguje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a.
“Modification gains or losses, net”;
Neovisno o metodologiji mjerenja koja se primjenjuje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, sve izvedenice koje predstavljaju negativni saldo za instituciju koja izvješćuje koje nisu klasificirane u kategoriju računovodstvo zaštite u skladu sa stavkom 26. ovog dijela iskazuju se u kategoriji financijske obveze kojima se trguje.