natgillin/translations-raw huggingface dataset:
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
‚Izdanja kratkoročnih obveznica i „obnovljive obveze s osnove pružanja usluge provedbe ponude, odnosno prodaje financijskih instrumenata uz obvezu otkupa’;
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
‚Neiskorištene kreditne linije’ koje se sastoje od sporazuma o ‚kreditiranju’ ili o izdavanju ‚akcepata’ bez ranije utvrđenih uvjeta;
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
‚Neiskorištene kreditne linije’ koje se sastoje od sporazuma o ‚otkupu vrijednosnih papira’ ili o ‚izdavanju jamstava’;
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
‚Neiskorištene kreditne linije za jamstva za sudjelovanje u javnom nadmetanju i za dobro izvršenje’;
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
‚Ostale izvanbilančne stavke’ iz Priloga I. CRR-u.
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Na temelju MSFI-ja sljedeće se stavke priznaju u bilanci i zato ih ne treba iskazati kao izvanbilančne izloženosti:
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
‚Kreditne izvedenice’ koje nisu u skladu s definicijom financijskih jamstava kao ‚izvedenica’ na temelju MSFI-ja 9;
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
‚Akcepti’ su obveze institucije da po dospijeću plati nominalni iznos mjenice i u pravilu se odnose na prodaju robe.
Write-offs shall be reported in accordance with paragraphs 72 to 74.
Zato su oni u bilanci klasificirani kao ‚potraživanja od kupaca’;
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
‚Indosamenti mjenica’ koji ne ispunjavaju kriterije za prestanak priznavanja na temelju MSFI-ja 9;
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
‚Transakcije koje daju pravo na regres’ koje ne ispunjavaju kriterije za prestanak priznavanja na temelju MSFI-ja 9;
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
Direktive 86/635/EEZ’.
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
Prema tim ugovorima primatelj prijenosa ima mogućnost, ali ne i obvezu, vratiti imovinu po unaprijed dogovorenoj cijeni na utvrđeni datum ili datum koji treba utvrditi.
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
Stoga su ti ugovori u skladu s definicijom izvedenica iz Dodatka A MSFI-ja 9.
This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets.
117.
Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable.
Stavka ‚od čega: neprihodujuće’ uključuje nominalni iznos tih preuzetih obveza po kreditima, financijskih jamstava i ostalih preuzetih obveza koji se smatraju neprihodujućima u skladu sa stavcima 213. do 239, ovog dijela.
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
Kod financijskih jamstava, preuzetih obveza po kreditima i ostalih preuzetih obveza, ‚Nominalni iznos’ jest iznos koji najbolje predstavlja najvišu izloženost institucije kreditnom riziku bez uzimanja u obzir primljenih kolaterala ili ostalih kreditnih poboljšanja.
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
Konkretno, nominalni iznos preuzetih financijskih jamstava jest najviši iznos koji bi subjekt mogao platiti u slučaju aktiviranja jamstva.
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
Nominalni iznos preuzetih obveza po kreditima jest neiskorišteni iznos koji se institucija obvezala pozajmiti.
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
Nominalni iznosi jesu vrijednosti izloženosti prije primjene konverzijskih faktora i tehnika smanjenja kreditnog rizika.
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
U obrascu 9.2. nominalni iznos primljenih obveza po kreditima jest ukupni neiskorišteni iznos koji se druga ugovorna strana obvezala pozajmiti instituciji.
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
Nominalni iznos ostalih primljenih obveza jest ukupni iznos na koji se obvezala druga strana u transakciji.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
Kod primljenih financijskih jamstava ‚najviši iznos jamstva koji se može razmatrati’ jest najviši iznos koji bi druga ugovorna strana mogla platiti u slučaju aktiviranja jamstva.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
Ako je primljeno financijsko jamstvo izdalo više davatelja jamstva, iznos jamstva iskazuje se samo jedanput u ovom obrascu; iznos jamstva raspodjeljuje se davatelju jamstva koji je relevantniji za smanjenje kreditnog rizika.
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
IZVEDENICE I RAČUNOVODSTVO ZAŠTITE (10 I 11)
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses.
Za potrebe obrazaca 10. i 11. izvedenice se smatraju izvedenicama namijenjenima zaštiti od rizika ako se koriste u kvalificiranom odnosu zaštite od rizika u skladu s MSFI-jem ili mjerodavnim nacionalnim općeprihvaćenim računovodstvenim načelima na temelju BAD-a, ili izvedenicama koje se drže radi trgovanja u drugim slučajevima.
Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Knjigovodstvena vrijednost i zamišljeni iznos izvedenica koje se drže radi trgovanja, uključujući ekonomske zaštite, i izvedenica koje se drže radi računovodstva zaštite iskazuju se u obrascima 10. i 11. raščlanjeni prema vrsti odnosnog rizika, vrsti tržišta i prema vrsti proizvoda.
“Changes due to update in the institution's methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
Institucije iskazuju izvedenice koje se drže radi računovodstva zaštite raščlanjene i prema vrsti zaštite.
Methodological updates shall also encompass the impact of the adoption of new standards.
Informacije o neizvedenim instrumentima zaštite od rizika iskazuju se zasebno i raščlanjeno prema vrsti zaštite.
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
Na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, sve izvedenice iskazuju se u ovim obrascima neovisno o tome jesu li priznate u bilanci na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
Raščlamba knjigovodstvene vrijednosti, fer vrijednosti i zamišljenog iznosa izvedenica namijenjenih trgovanju i zaštiti od rizika prema računovodstvenim portfeljima i vrsti zaštite provodi se uzimajući u obzir računovodstvene portfelje i vrste zaštita koje se primjenjuju u MSFI-ju ili nacionalnim općeprihvaćenim računovodstvenim načelima na temelju BAD-a, neovisno o tome koji se okvir primjenjuje na subjekt koji izvješćuje.
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
Izvedenice namijenjene trgovanju i zaštiti od rizika koje se, na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, mjere po trošku ili LOCOM-u zasebno se utvrđuju.
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
Obrazac 11. sadržava instrumente zaštite od rizika i zaštićene stavke neovisno o tome koji se računovodstveni standard primjenjuje za priznavanje kvalificiranog odnosa zaštite od rizika, među ostalim i ako je taj kvalificirani odnos zaštite od rizika povezan s neto pozicijom.
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
Ako je institucija za računovodstvo zaštite odlučila nastaviti primjenjivati MRS 39 [MSFI 9.7.2.21], upućivanja i nazivi za vrste zaštite i računovodstvene portfelje tumače se kao relevantna upućivanja i nazivi iz MRS-a 39.9: ‚Financijska imovina mjerena po fer vrijednosti kroz ostalu sveobuhvatnu dobit’ odnosi se na ‚Imovinu raspoloživu za prodaju’, a ‚Imovina po amortiziranom trošku’ obuhvaća ‚Držanje do dospijeća’ i ‚Krediti i potraživanja’.
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
Izvedenice uključene u hibridne instrumente koje su odvojene od osnovnog ugovora iskazuju se u obrascima 10. i 11. u skladu s vrstom izvedenice.
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
U tim se obrascima ne navodi iznos osnovnog ugovora.
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
Međutim, ako je hibridni instrument mjeren po fer vrijednosti kroz dobit ili gubitak, ugovor se iskazuje u cijelosti i ugrađene izvedenice ne iskazuju se u obrascima 10. i 11.
where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;
Obveze koje se smatraju izvedenicama [MSFI 9.2.3(b)] i kreditne izvedenice koje nisu u skladu s definicijom financijskog jamstva iz stavka 114. ovog dijela ovog Priloga iskazuju se u obrascu 10. i obrascu 11. na temelju iste raščlambe kao i ostali izvedeni instrumenti, ali ne iskazuju se u obrascu 9.
“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date.
Knjigovodstvena vrijednost neizvedene financijske imovine ili neizvedenih financijskih obveza koje se priznaju kao instrumenti zaštite na temelju primjene MSFI-ja ili mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a iskazuje se zasebno u obrascu 11.3.
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
Sve su izvedenice klasificirane u jednu od sljedećih kategorije rizika:
“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.
kamate: Kamatne izvedenice jesu ugovori povezani s kamatonosnim financijskim instrumentom čiji su novčani tokovi određeni vezanjem uz kamatne stope ili druge kamatne ugovore, poput opcija po budućnosnicama za otkup trezorskih zapisa.
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
Ova je kategorija ograničena na one transakcije kod kojih su sve strane izložene kamati samo jedne valute.
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
Zato nisu uključeni ugovori o razmjeni jedne strane valute ili više njih, poput međuvalutnih razmjena i valutnih opcija te ostalih ugovora čija je prevladavajuća rizična karakteristika valutni rizik, koje treba iskazati kao valutne ugovore.
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
Jedina su iznimka slučajevi kad se međuvalutne razmjene koriste kao dio zaštite portfelja od kamatnog rizika, koji se iskazuju u posebnim stupcima za te vrste zaštite od rizika.
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
Kamatni ugovori uključuju terminske ugovore o stopama, jednovalutne kamatne razmjene, kamatne budućnosnice, kamatne opcije (uključujući najviše i najniže vrijednosti, ograničavajuće vrijednosti i prolazne vrijednosti), opcije kamatne razmjene i kamatne varante;
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
vlasnički instrumenti: Vlasničke izvedenice jesu ugovori s povratom ili dijelom povrata povezani s cijenom određenih vlasničkih instrumenata ili s indeksom cijena vlasničkih instrumenata;
COLLATERAL AND GUARANTEES RECEIVED (13)
devize i zlato: Te izvedenice uključuju ugovore o razmjeni valuta na terminskom tržištu i izloženost prema zlatu.
Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)
Njima su zato obuhvaćeni ugovori o izravnoj terminskoj kupnji, razmjene deviza, razmjene valuta (uključujući međuvalutne kamatne razmjene), valutne budućnosnice, opcije valutne razmjene i valutni varanti.
The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received.
Devizne izvedenice uključuju sve transakcije koje uključuju izloženost više valuta, bilo da je riječ o valutnim tečajevima ili kamatnim stopama, osim kad se međuvalutne razmjene koriste kao dio zaštite portfelja od kamatnog rizika.
The loans and advances shall be broken down by counterparties and purpose.
Ugovori o zlatu uključuju sve transakcije koje uključuju izloženost toj robi;
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
Isplate se mogu aktivirati zbog brojnih događaja, uključujući neispunjavanje obveza, smanjenje rejtinga ili određenu promjenu kreditnog raspona referentne imovine.
The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Kreditne izvedenice koje su u skladu s definicijom financijskog jamstva iz stavka 114. ovog dijela ovog Priloga iskazuju se samo u obrascu 9.;
For reporting loans and advances according to the type of pledge the following definitions shall be used:
roba: Te su izvedenice ugovori s povratom ili dijelom njihova povrata povezani s cijenom ili indeksom cijena robe, poput plemenitih metala (osim zlata), nafte, drva ili poljoprivrednih proizvoda
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
ostalo: Te su izvedenice svi ostali ugovori o izvedenicama koji ne uključuju izloženost valutnom i kamatnom riziku, riziku vlasničkih instrumenata, robnom ili kreditnom riziku, poput klimatskih izvedenica ili osigurateljnih izvedenica.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
Ako je izvedenica pod utjecajem više vrsta odnosnog rizika, instrument se raspoređuje u najosjetljiviju vrstu rizika.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
Kod izvedenica s višestrukom izloženošću u slučaju dvojbe transakcije se raspoređuju u skladu sa sljedećim redoslijedom po važnosti:
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
roba: U ovoj se kategoriji iskazuju sve transakcije izvedenicama koje uključuju robu ili indeks izloženosti robe, bez obzira na to uključuju li ili ne uključuju zajedničku izloženost u robi i bilo koju drugu kategoriju rizika koja može uključivati razmjenu valuta, kamate ili vlasnički kapital;
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
vlasnički instrumenti: Uz iznimku ugovora sa zajedničkom izloženošću robi i vlasničkim instrumentima, koji se iskazuju kao roba, u kategoriji vlasničkih instrumenata iskazuju se sve transakcije izvedenicama uz poveznicu s prinosom vlasničkih instrumenata ili indeksa vlasničkih instrumenata.
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
U ovu kategoriju uključuju se transakcije vlasničkim instrumentima s izloženošću tečajnim ili kamatnim stopama;
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
devize i zlato: Ovom su kategorijom obuhvaćene sve transakcije izvedenicama (osim transakcija koje su već iskazane u kategorijama robe ili vlasničkih instrumenata) s izloženošću prema više valuta, bez obzira na to pripadaju li kamatonosnim financijskim instrumentima ili valutnim tečajevima, osim kad se međuvalutne razmjene koriste kao dio zaštite portfelja od kamatnog rizika.
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
Na temelju MSFI-ja ‚knjigovodstvena vrijednost’ za sve izvedenice (za zaštitu ili trgovanje) jest fer vrijednost.
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
Izvedenice s pozitivnom fer vrijednošću (većom od nule) jesu ‚financijska imovina’, dok su izvedenice s negativnom fer vrijednošću (manjom od nule) ‚financijske obveze’.
“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
‚Knjigovodstvena vrijednost’ iskazuje se odvojeno za izvedenice s pozitivnom fer vrijednošću (‚financijska imovina’) i za izvedenice s negativnom fer vrijednošću (‚financijske obveze’).