natgillin/translations-raw huggingface dataset:
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
MSFI 9.5.7.1, Prilog V. dio 2.39
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
(Rashodi od temeljnog kapitala koji se vraća na zahtjev)
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
MOTFI 2.11
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
Prihodi od dividende
Gains or (-) losses from hedge accounting, net
Prilog V. dio 2.40.
Annex V.Part 2.47
MSFI 7.20(a)(i), B5(e); Prilog V. dio 2.40.
Exchange differences [gain or (-) loss], net
MSFI 7.20(a)(i), B5(e), MSFI 9.5.7.1A; Prilog V. dio 2.40.
IAS 21.28, 52 (a)
MSFI 7.20(a)(ii); MSFI 9.4.1.2A; MSFI 9.5.7.1A; Prilog V. dio 2.41.
Gains or (-) losses on derecognition of non-financial assets, net
Ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunana metodom koja nije metoda udjela
IAS 1.34; Annex V. Part 2.48
Prilog V. dio 2.42
Other operating income
Prihodi od naknada i provizija
Annex V.Part 2.314-316
MSFI 7.20(c)
(Other operating expenses)
(Rashodi od naknada i provizija)
TOTAL OPERATING INCOME, NET
Dobici ili (–)gubici po prestanku priznavanja financijske imovine i financijskih obveza koje nisu mjerene po fer vrijednosti kroz dobit ili gubitak, neto
(Administrative expenses)
Prilog V. dio 2.45.
(Staff expenses)
MSFI 9.4.12A; MSFI 9.5.7.10-11
IAS 19.7; IAS 1.102, IG 6
MSFI 7.20(a)(v);MSFI 9.4.1.2; MSFI 9.5.7.2.
(Other administrative expenses)
MSFI 7.20(a)(v); MSFI 9.5.7.2.
(Depreciation)
Dobici ili (–) gubici po financijskoj imovini i financijskim obvezama koje se drže radi trgovanja, neto
IAS 1.102, 104
MSFI 7.20(a)(i); MSFI 9.5.7.1; Prilog V. dio 2.43., 46.
(Property, Plant and Equipment)
Dobici ili gubici po financijskoj imovini kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak, neto
IAS 1.104; IAS 16.73(e)(vii)
MSFI 7.20(a)(i); MSFI 9.5.7.1.; Prilog V. dio 2.46.
(Investment Properties)
Dobici ili (–) gubici po financijskoj imovini i financijskim obvezama po fer vrijednosti kroz dobit ili gubitak, neto
IAS 1.104; IAS 40.79(d)(iv)
MSFI 7.20(a)(i); MSFI 9.5.7.1; Prilog V. dio 2.44.
(Other intangible assets)
Dobici ili (–) gubici od računovodstva zaštite, neto
IAS 1.104; IAS 38.118(e)(vi)
Prilog V. dio 2.47.
Modification gains or (-) losses, net
Tečajne razlike [dobit ili (–) gubitak], neto
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
MRS 21.28, 52 (a)
IFRS 7.35J
Dobici ili (-) gubici po prestanku priznavanja nefinancijske imovine, neto
(Provisions or (-) reversal of provisions)
MRS 1.34; Prilog V. dio 2.48.
IAS 37.59, 84; IAS 1.98(b)(f)(g)
Ostali prihodi iz poslovanja
(Commitments and guarantees given)
Prilog V. dio 2.314-316.
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
(Ostali rashodi iz poslovanja)
(Other provisions)
UKUPNI PRIHODI IZ POSLOVANJA, NETO
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
(Administrativni rashodi)
IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53
(Rashodi za zaposlenike)
(Financial assets at fair value through other comprehensive income)
MRS 19.7; MRS 1.102, UP 6
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
(Ostali administrativni rashodi)
(Financial assets at amortised cost)
(Amortizacija)
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8
MRS 1.102, 104
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
(Nekretnine, postrojenja i oprema)
IAS 28.40-43
MRS 1.104; MRS 16.73(e)(vii)
(Impairment or (-) reversal of impairment on non-financial assets)
(Ulaganja u nekretnine)
(Property, plant and equipment)
(Ostala nematerijalna imovina)
IAS 16.73(e)(v-vi)
MRS 1.104; MRS 38.118(e)(vi)
(Investment properties)
Dobici ili (–) gubici zbog izmjena, neto
IAS 40.79(d)(v)
MSFI 9.5.4.3, MSFI 9 Dodatak A; Prilog V. dio 2.49.
(Goodwill)
MSFI 7.35J
IFRS 3.Appendix B67(d)(v); IAS 36.124
(Rezervacije ili (–) ukidanje rezervacija)
IAS 38.118 (e)(iv)(v)
MRS 37.59, 84; MRS 1.98(b)(f)(g)
(Other)
(Preuzete obveze i preuzeta jamstva)
IAS 36.126 (a)(b)
MSFI 9.4.2.1(c),(d),9.B2.5; MRS 37, MSFI 4, Prilog V. dio 2.50.
Negative goodwill recognised in profit or loss
(Ostale rezervacije)
IFRS 3.Appendix B64(n)(i)
(Umanjenje vrijednosti ili (–) ukidanje umanjenja vrijednosti po financijskoj imovini koja nije mjerena po fer vrijednosti kroz dobit ili gubitak)
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
MSFI 7.20(a)(viii); MSFI 9.5.4.4; Prilog V. dio 2.51., 53.
Annex V.Part 2.54
(Financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit)
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
MSFI 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
IFRS 5.37; Annex V.Part 2.55
(Financijska imovina po amortiziranom trošku)
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
MSFI 9.5.4.4, 9.5.5.1, 9.5.5.8
IAS 1.102, IG 6; IFRS 5.33 A
(Umanjenje vrijednosti ili (–) ukidanje umanjenja vrijednosti ulaganja u društva kćeri, zajedničke pothvate i pridružena društva)
(Tax expense or (-) income related to profit or loss from continuing operations)
MRS 28.40-43
IAS 1.82(d); IAS 12.77
(Umanjenje vrijednosti ili (–) ukidanje umanjenja vrijednosti po nefinancijskoj imovini)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
MRS 36.126(a)(b)
IAS 1, IG 6
(Nekretnine, postrojenja i oprema)
Profit or (-) loss after tax from discontinued operations
MRS 16.73(e)(v-vi)
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
(Ulaganja u nekretnine)
Profit or (-) loss before tax from discontinued operations
MRS 40.79(d)(v)
IFRS 5.33(b)(i)
MSFI 3.
(Tax expense or (-) income related to discontinued operations)
Dodatak B67(d)(v); MRS 36.124
IFRS 5.33 (b)(ii),(iv)
MRS 38.118 (e)(iv)(v)
PROFIT OR (-) LOSS FOR THE YEAR
(Ostalo)
IAS 1.81A(a)
MRS 36.126 (a)(b)
Attributable to minority interest [non-controlling interests]
Negativni goodwill priznat u dobiti ili gubitku
IAS 1.81B (b)(i)
MSFI 3.
Attributable to owners of the parent
Dodatak B64(n)(i)
Profit or (-) loss for the year
Udio dobiti ili (–) gubitka od ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunatih metodom udjela
IAS 1.7, IG6
Prilog V. dio 2.54.
Other comprehensive income
Dobit ili (–) gubitak od dugotrajne imovine i grupe za otuđenje klasificirane kao namijenjene za prodaju koje nisu kvalificirane kao poslovanje koje se neće nastaviti
IAS 1.82A(a)(i)
MSFI 5.37; Prilog V. dio 2.55.
IAS 1.7, IG6; IAS 16.39-40
DOBIT ILI (–) GUBITAK PRIJE OPOREZIVANJA IZ POSLOVANJA KOJE ĆE SE NASTAVITI
IAS 1.7; IAS 38.85-86
MRS 1.102, UP 6; MSFI 5.33 A
Non-current assets and disposal groups held for sale
(Porezni rashodi ili (–) prihodi povezani s dobiti ili gubitkom iz poslovanja koje će se nastaviti)
IFRS 5.38
MRS 1.82(d); MRS 12.77
Share of other recognised income and expense of entities accounted for using the equity method
DOBIT ILI (–) GUBITAK NAKON OPOREZIVANJA IZ POSLOVANJA KOJE ĆE SE NASTAVITI
IAS 1.7(d)
MRS 1, UP 6
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net
Dobit ili (–) gubitak nakon oporezivanja iz poslovanja koje se neće nastaviti
IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
MRS 1.82(ea); MSFI 5.33(a), 5.33 A; Prilog V. dio 2.56.
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
Dobit ili (–) gubitak prije oporezivanja iz poslovanja koje se neće nastaviti
IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
MSFI 5.33(b)(i)
IAS 1.7(f)
(Porezni rashodi ili (–) prihodi povezani s poslovanjem koje se neće nastaviti)
Income tax relating to items that will not be reclassified
MSFI 5.33 (b)(ii),(iv)
IAS 1.91(b); Annex V.Part 2.66
DOBIT ILI (–) GUBITAK TEKUĆE GODINE
IAS 1.82A(a)(ii)
MRS 1.81 A(a)
IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
Pripada manjinskom udjelu [nekontrolirajući udjeli]
Valuation gains or (-) losses taken to equity
MRS 1.81B (b)(i)
IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
Pripada vlasnicima matičnog društva
Transferred to profit or loss
Dobit ili (–) gubitak tekuće godine
IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
MRS 1.7, UP6
Other reclassifications
Ostala sveobuhvatna dobit
Annex V.Part 2.65
MRS 1.82A(a)(i)
IAS 1.7, IG6; IAS 21.52(b)
MRS 1.7, UP6; MRS 16.39-40
Translation gains or (-) losses taken to equity
MRS 1.7; MRS 38.85-86
IAS 21.32, 38-47
Dugotrajna imovina i grupe za otuđenje namijenjene za prodaju
IAS 1.7, 92-95; IAS 21.48-49
MSFI 5.38
Cash flow hedges [effective portion]
Udjel ostalih priznatih prihoda i rashoda od subjekata koji se obračunava metodom udjela
IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
MRS 1.7(d)
IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)
Dobici ili (–) gubici od računovodstva zaštite vlasničkih instrumenata mjerenih po fer vrijednosti kroz ostalu sveobuhvatnu dobit, neto
IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
MSFI 9.5.7.5;.6.5.3; MSFI 7.24C; Prilog V. dio 2.57.
Transferred to initial carrying amount of hedged items
MSFI 9.5.7.5;.6.5.8(b); Prilog V. dio 2.57.
IAS 1.IG6;IFRS 9.6.5.11(d)(i)
MSFI 9.5.7.5;.6.5.8(a); Prilog V. dio 2.57.
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60
MRS 1.7(f);
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
Porez na dobit koji se odnosi na stavke koje neće biti reklasificirane
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
MRS 1.91(b); Prilog V. dio 2.66.
Debt instruments at fair value through other comprehensive income
MRS 1.82A(a)(ii)
IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
MSFI 9.6.5.13(a); MSFI 7.24C(b)(i)(iv),.24E(a); Prilog V. dio 2.58.
IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
Dobici ili gubici (–) u kapitalu zbog vrednovanja
IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
MRS 1.UP6; MSFI 9.6.5.13(a); MSFI 7.24C(b)(i);.24E(a); Prilog V. dio 2.58.
IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
Preneseno u dobit ili gubitak
IAS 1.7, 92-95; IFRS 5.38
MRS 1.7, 92-95; MRS 21.48-49; MSFI 9.6.5.14; Prilog V. dio 2.59.
IFRS 5.IG Example 12
Ostale reklasifikacije
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates
Prilog V. dio 2.65.
Income tax relating to items that may be reclassified to profit or (-) loss
MRS 1.7, UP6; MRS 21.52(b)
IAS 1.91(b), IG6; Annex V.Part 2.66
Dobici ili gubici (–) u kapitalu zbog konverzije
Total comprehensive income for the year
MRS 21.32, 38-47
IAS 1.7, 81A(a), IG6
MRS 1.7, 92-95; MRS 21.48-49
Attributable to minority interest [Non-controlling interest]
Zaštite novčanih tokova [efektivni udjel]
IAS 1.83(b)(i), IG6
MRS 1.7, UP6; MRS 39.95(a)-96 MSFI 9.6.5.11(b); MSFI 7.24C(b)(i);.24E(a);
IAS 1.83(b)(ii), IG6
IAS 1.7(e), UP6; MSFI 9.6.5.11(a)(b)(d); MSFI 7.24C(b)(i), .24E(a)
IAS 32.11, Annex V.Part 1.44(b)
MRS 1.7, 92-95, UP6; MSFI 9.6.5.11(d)(ii)(iii); MSFI 7.24C(b)(iv),.24E(a) Prilog V. dio 2.59
of which: credit institutions
Preneseno u početnu knjigovodstvenu vrijednost zaštićenih stavki
Annex V.Part 1.42(c)
MRS 1.UP6; MSFI 9.6.5.11(d)(i)
of which: other financial corporations
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 1.42(d)
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E (b)(c)
of which: non-financial corporations
MRS 1.7(g)(h); MSFI 9.6.5.15,.6.5.16; MSFI 7.24E(b)(c); Prilog V. dio 2.61.
Annex V.Part 1.42(e)
Dužnički instrumenti po fer vrijednosti kroz ostalu sveobuhvatnu dobit
Annex V.Part 1.31, 44(b)
MRS 1.7(da), UP 6; MRS 1.UP6; MSFI 9.5.6.4; Prilog V. dio 2.62-63.
Central banks
MSFI 7.20(a)(ii); MRS 1.UP6; MSFI 9.5.6.4.
Annex V.Part 1.42(a)
MRS 1.7, MRS 1.92-95, MRS 1.UP6; MSFI 9.5.6.7; Prilog V. dio 2.64.
General governments
MSFI 5.UP primjer 12.; MSFI 9.5.6.5; Prilog V. dio 2.64-65.
Annex V.Part 1.42(b)
MRS 1.7, 92-95; MSFI 5.38
Credit institutions
MSFI 5.UP primjer 12.
Other financial corporations
Udjel ostalih priznatih prihoda i rashoda od ulaganja u društva kćeri, zajedničke pothvate i pridružena društva
Non-financial corporations
Porez na dobit koji se odnosi na stavke koje je moguće reklasificirati u dobit ili (–) gubitak
Annex V.Part 1.32, 44(a)
MRS 1.91(b), UP6; Prilog V. dio 2.66.
Households
Ukupna sveobuhvatna dobit tekuće godine
Annex V.Part 1.42(f)
MRS 1.7, 81A(a), UP6
FINANCIAL ASSETS HELD FOR TRADING
Pripada manjinskom udjelu [nekontrolirajući udjel]
Accumulated negative changes in fair value due to credit risk on non-performing exposures
MRS 1.83(b)(i), UP6
Annex V.Part 2.69
MRS 1.83(b)(ii), UP6
NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS
MRS 32.11, Prilog V. dio 1.44.(b)
FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS
od čega: kreditne institucije
Gross carrying amount Annex V.Part 1.34(b)
Prilog V. dio 1.42.(c)
Accumulated impairment Annex V.Part 2.70(b), 71
od čega: ostala financijska društva
Accumulated partial write-offs
Prilog V. dio 1.42.(d)
Accumulated total write-offs
od čega: nefinancijska društva
Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
Prilog V. dio 1.42.(e)
Credit-impaired assets (Stage 3)
Prilog V. dio 1.31., 44.(b)
Assets without significant increase in credit risk since initial recognition (Stage 1)
Središnje banke
of which: instruments with low credit risk
Prilog V. dio 1.42.(a)
IFRS 9.5.5.5; IFRS 7.35M(a)
Opće države
IFRS 9.B5.5.22-24; Annex V.Part 2.75
Prilog V. dio 1.42.(b)
IFRS 9.5.5.3, IFRS 7.35M(b)(i)
Kreditne institucije
IFRS 9.5.5.1, 7.35M(b)(ii)
Ostala financijska društva:
IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A
Nefinancijska društva
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A
Prilog V. dio 1.32., 44.(a)
IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A
Kućanstva
IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74
Prilog V. dio 1.42.(f)
IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74
FINANCIJSKA IMOVINA KOJA SE DRŽI RADI TRGOVANJA
IAS 32.11; Annex V.Part 1.44(b)
Akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika po neprihodujućim izloženostima
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
Prilog V. dio 2.69.
of which: purchased credit-impaired financial assets
FINANCIJSKA IMOVINA KOJOM SE NE TRGUJE KOJA SE OBVEZNO MJERI PO FER VRIJEDNOSTI KROZ DOBIT ILI GUBITAK
IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77
FINANCIJSKA IMOVINA PO FER VRIJEDNOSTI KROZ DOBIT ILI GUBITAK
Accumulated impairment Annex V.Part 2.70(a), 71
Bruto knjigovodstvena vrijednost Prilog V. dio 1.34.(b)
IFRS 9.5.5.5; IFRS7.35H(a)
Akumulirano umanjenje vrijednosti Prilog V. dio 2.70.(b), 71.
IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)
Akumulirani djelomični otpisi
IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)
Akumulirani potpuni otpisi
FINANCIAL ASSETS AT AMORTISED COST
Imovina sa značajnim povećanjem kreditnog rizika nakon početnog priznavanja, ali za koju nije umanjena vrijednost za kreditne gubitke (faza 2)
IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77
Imovina kojoj je vrijednost umanjena za kreditne gubitke (faza 3)
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS
Imovina bez značajnog povećanja kreditnog rizika nakon početnog priznavanja (faza 1)
Annex V.Part 2.78, 100
od čega: instrumenti s niskim kreditnim rizikom
Loans and advances other than held for trading and trading assets by product
MSFI 9.5.5.5; MSFI 7.35M(a)
Gross carrying amount
MSFI 9.B5.5.22-24; Prilog V. dio 2.75.
Carrying amount Annex V.Part 1.27
MSFI 9.5.5.3, MSFI 7.35M(b)(i)
Annex V.Part 1.34
MSFI 9.5.5.1, 7.35M(b)(ii)
By product
MSFI 9.5.5.5; MSFI 7.35H(a), MSFI 7.16A
On demand [call] and short notice [current account]
MSFI 9.5.5.3; MSFI 9.5.5.15; MSFI 7.35H(b)(i), MSFI 7.16A
Annex V.Part 2.85(a)
MSFI 9.5.5.1; MSFI 9.5.5.15; MSFI 7.35H(b)(ii), MSFI 7.16A
Credit card debt
MSFI 9.5.4.4 i B5.4.9; Prilog V. dio 2.72-74.
Annex V.Part 2.85(b)
MSFI 9.5.4.4 i B5.4.9; Prilog V. dio 2.72-74.
Trade receivables
MRS 32.11; Prilog V. dio 1.44.(b)
Annex V.Part 2.85(c)
FINANCIJSKA IMOVINA PO FER VRIJEDNOSTI KROZ OSTALU SVEOBUHVATNU DOBIT
Finance leases
od čega: kupljena financijska imovina kojoj je umanjena vrijednost za kreditne gubitke
Annex V.Part 2.85(d)
MSFI 9.5.5.13; MSFI 7.35M(c); Prilog V. dio 2.77.
Reverse repurchase loans
Akumulirano umanjenje vrijednosti Prilog V. dio 2.70(a), 71
Annex V.Part 2.85(e)
MSFI 9.5.5.5; MSFI 7.35H(a)
Other term loans
MSFI 9.5.5.3; MSFI 9.5.5.15; MSFI 7.35H(b)(i)
Annex V.Part 2.85(f)
MSFI 5.5.1; MSFI 9.5.5.15; MSFI 7.35H(b)(ii)
Advances that are not loans
FINANCIJSKA IMOVINA PO AMORTIZIRANOM TROŠKU
Annex V.Part 2.85(g)
MSFI 9.5.13 i MSFI 7.35M(c); Prilog V. dio 2.77.
LOANS AND ADVANCES
PODREĐENA [ZA IZDAVATELJA] FINANCIJSKA IMOVINA
By collateral
Prilog V. dio 2.78., 100.
of which: Loans collateralized by immovable property
Krediti i predujmovi osim onih koji se drže za trgovanje ili kojima se trguje prema proizvodu
Annex V.Part 2.86(a), 87
Bruto knjigovodstvena vrijednost
of which: other collateralized loans
Knjigovodstvena vrijednost Prilog V. dio 1.27.
Annex V.Part 2.86(b), 87
Prilog V. dio 1.34.
By purpose
Prema proizvodu
of which: credit for consumption
Okvirni krediti po poslovnim i tekućim računima
Annex V.Part 2.88(a)
Prilog V. dio 2.85.(a)
of which: lending for house purchase
Dugovanje po kreditnoj kartici
Annex V.Part 2.88(b)
Prilog V. dio 2.85.(b)
By subordination
Potraživanja od kupaca
of which: project finance loans
Prilog V. dio 2.85.(c)
Annex V.Part 2.89; CRR Art 147(8)
Financijski najmovi
Breakdown of non-trading loans and advances to non-financial corporations by NACE codes
Prilog V. dio 2.85.(d)
Accumulated impairment
Prilog V. dio 2.85.(e)
of which: loans and advances subject to impairment
Ostali dugoročni krediti
Of which: non-performing
Prilog V. dio 2.85.(f)
Annex V.Part 2.93
Predujmovi koji nisu krediti
Annex V.Part 2.
Prilog V. dio 2.85.(g)
213-232
KREDITI I PREDUJMOVI
Annex V.Part 2.70-71
Prema kolateralu
Agriculture, forestry and fishing
od čega: krediti s nekretninom kao kolateralom
NACE Regulation
Prilog V. dio 2.86.(a), 87.
Mining and quarrying
od čega: ostali krediti s kolateralom
Manufacturing
Prilog V. dio 2.86.(b), 87.
Electricity, gas, steam and air conditioning supply
Prema namjeni
Water supply
od čega: potrošački krediti
Construction
Prilog V. dio 2.88.(a)
Wholesale and retail trade
od čega: kreditiranje kupnje stana ili kuće
Transport and storage
Prilog V. dio 2.88.(b)
Accommodation and food service activities
Prema podređenosti
Information and communication
od čega: krediti za financiranje projekata
Financial and insurance activities
Prilog V. dio 2.89.; članak 147. stavak 8.
NACE Regulation, Annex V.Part 2.92
CRR-a
Real estate activities
Raščlamba kredita i predujmova kojima se ne trguje nefinancijskim društvima prema šiframa djelatnosti NACE
Professional, scientific and technical activities
Nefinancijska društva Prilog V. dio 1.42.(e), dio 2.91.
Administrative and support service activities
Akumulirano umanjenje vrijednosti
Public administration and defence, compulsory social security
Od čega: krediti i predujmovi koji podliježu umanjenju vrijednosti
Education
Od čega: neprihodujuće
Human health services and social work activities
Prilog V. dio 2.93.
Arts, entertainment and recreation
Prilog V. dio 2.70-71.
Other services
Poljoprivreda, šumarstvo i ribarstvo
Annex V.Part 1.32, Part 2.90
Uredba o NACE-u
≤ 30 days
Rudarstvo i vađenje
> 30 days ≤ 90 days
Prerađivačka industrija
> 90 days
Opskrba električnom energijom, plinom, parom i klimatizacija
IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96
Opskrba vodom
TOTAL DEBT INSTRUMENTS
Građevinarstvo
Annex V Part 2.94-95
Trgovina na veliko i malo
Loans and advances by product, by collateral and by subordination
Prijevoz i skladištenje
References National GAAP compatible IFRS
Djelatnosti pružanja smještaja te pripreme i usluživanja hrane
Accumulated changes in fair value due to credit risk
Informacije i komunikacije
Held for trading
Financijske djelatnosti i djelatnosti osiguranja
Designated at fair value through profit or loss
Uredba o NACE-u, Prilog V. dio 2.92.
Amortised cost
Poslovanje nekretninama
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7
Stručne, znanstvene i tehničke djelatnosti
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
Administrativne i pomoćne uslužne djelatnosti
IFRS 7.24A(a); IFRS 9.6
Javna uprava i obrana, obvezno socijalno osiguranje
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
Obrazovanje
IFRS 9.BA.7(a)
Djelatnosti zdravstvene zaštite i socijalne skrbi
FRS 9.BA.7(b)
Umjetnost, zabava i rekreacija
Annex V.Part 1.42(a), 44(c)
Ostale uslužne djelatnosti
Current accounts / overnight deposits
Prilog V. dio 1.32., dio 2.90.
ECB/2013/33 Annex 2.Part 2.9.1
≤ 30 dana
Deposits with agreed maturity
> 30 dana ≤ 90 dana
ECB/2013/33 Annex 2.Part 2.9.2
> 90 dana
Deposits redeemable at notice
MSFI 9.5.5.11;B5.5.37; MSFI 7.B8I, Prilog V. dio 2.96.
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
UKUPNO DUŽNIČKI INSTRUMENTI
Repurchase agreements
Prilog V. dio 2.94-95.
ECB/2013/33 Annex 2.Part 2.9.4
Krediti i predujmovi prema proizvodu, prema kolateralu i prema podređenosti
Annex V.Part 1.42(b), 44(c)
MSFI u skladu s nacionalnim općeprihvaćenim računovodstvenim načelima
Annex V.Part 1.42(c),44(c)
Akumulirane promjene fer vrijednosti zbog kreditnog rizika
Annex V.Part 1.42(d),44(c)
Držanje radi trgovanja
Annex V.Part 1.42(e), 44(c)
Po fer vrijednosti kroz dobit ili gubitak
Annex V.Part 1.42(f), 44(c)
Amortizirani trošak
Annex V.Part 1.37, Part 2.98
MSFI 7.8(e)(ii); MSFI 9 Dodatak A, MSFI 9.BA.6-BA.7, MSFI 9.6.7
Certificates of deposits
MSFI 7.8(e)(i); MSFI 9.4.2.2, MSFI 9.4.3.5
Annex V.Part 2.98(a)
MSFI 7.24A(a); MSFI 9.6
Asset-backed securities
članak 33.stavak 1. točka (b), članak 33. stavak 1. točka (c) CRR-a; Prilog V. dio 2.101.
CRR art 4(1)(61)
MSFI 9.BA.7(a)
Covered bonds
MSFI 9.BA.7(b)
CRR art 129
Prilog V. dio 1.42.(a), 44.(c)
Hybrid contracts
Tekući računi / prekonoćni depoziti
Annex V.Part 2.98(d)
ESB/2013/33 Prilog 2. dio 2.9.1.
Other debt securities issued
Depoziti s ugovorenim dospijećem
Annex V.Part 2.98(e)
ESB/2013/33 Prilog 2. dio 2.9.2.
Convertible compound financial instruments
Depoziti otkupivi uz najavu
IAS 32.AG 31
ESB/2013/33 Prilog 2. dio 2.9.3.; Prilog V. dio 2.97.
Non-convertible
Repo ugovori
FINANCIAL LIABILITIES
ESB/2013/33 Prilog 2. dio 2.9.4.
Carriyng amount
Prilog V. dio 1.42.(b), 44.(c)
At amortized cost
Prilog V. dio 1.42.(c), 44.(c)
SUBORDINATED FINANCIAL LIABILITIES
Prilog V. dio 1.42.(d), 44.(c)
Annex V.Part 2.99-100
Prilog V. dio 1.42.(e), 44.(c)
Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given
Prilog V. dio 1.42.(f), 44.(c)
Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118
Prilog V. dio 1.37, dio 2.98.
Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109
Certifikati o depozitu
Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4
Prilog V. dio 2.98.(a)
Commitments and financial guarantees measured at fair value
Vrijednosni papiri osigurani imovinom
Instruments without significant increase in credit risk since initial recognition (Stage 1)
članak 4. stavak 1. točka 61.
Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
CRR-a
Credit-impaired instruments (Stage 3)
Pokrivene obveznice
Nominal amount
članak 129.
Provision
CRR-a
Accumulated negative changes in fair value due to credit risk on non-performing commitments
Hibridni ugovori
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M
Prilog V. dio 2.98.(d)
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M
Ostali izdani dužnički vrijednosni papiri
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)
Prilog V. dio 2.98.(e)
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)
Konvertibilni složeni financijski instrumenti
IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)
MRS 32.UP 31