natgillin/translations-raw huggingface dataset:
“Subordinated financial liabilities” issued shall be treated in the same way as other financial liabilities incurred.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju (knjiga trgovanja i knjiga pozicija kojima se ne trguje) prema sljedećim kategorijama rizika: kamatni, tečajni i kreditni rizik, rizik vlasničkih instrumenata te robni rizik.
Subordinated liabilities issued in the form of securities shall be classified as “Debt securities issued”, whereas subordinated liabilities in the form of deposits are classified as “Deposits”.
U tu se svrhu institucije oslanjaju na svoju strukturu internog upravljanja rizikom te na temelju raspoređivanja aktivnosti pripremljenog na temelju stručne procjene raspoređuju svoje poslovne linije ili stolove za trgovanje u odgovarajuće kategorije rizika.
Template 8.2 shall include the carrying amount of “Deposits” and “Debt securities issued” that meet the definition of subordinated debt classified by accounting portfolios.
Dodatne prilagodbe vrednovanja, prilagodbe fer vrijednosti i ostale potrebne informacije, koje odgovaraju raspoređenim poslovnim linijama ili stolovima za trgovanje, zatim se raspoređuju u iste relevantne kategorije rizika, kako bi se za svaku kategoriju rizika na razini redaka naveli dosljedan pregled prilagodbi provedenih u bonitetne i računovodstvene svrhe, kao i veličina dotičnih pozicija (u pogledu imovine i obveza po fer vrijednosti).
“Subordinated debt” instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
Ako se dodatne prilagodbe vrednovanja ili druge prilagodbe izračunavaju na različitoj razini agregiranja, posebno na razini društva, institucije izrađuju metodologiju raspoređivanja dodatnih prilagodbi vrednovanja u relevantne skupove pozicija.
“Accumulated changes in fair value due to changes in own credit risk” shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other comprehensive income.
U skladu s tom metodologijom raspoređivanja redak 0040 je zbroj redaka od 0050 do 0130 za stupce od 0010 do 0100.
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
Neovisno o tome koji se pristup primijeni, iskazane informacije moraju, u najvećoj mogućoj mjeri, biti dosljedne na razini redaka jer će se dostavljene informacije uspoređivati na toj razini (iznosi dodatnih prilagodbi vrednovanja, neizvjesnost pozitivnog ishoda, iznosi fer vrijednosti i potencijalne prilagodne fer vrijednosti).
Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR.
Raščlamba u retke od 0090 do 0130 isključuje dodatne prilagodbe vrednovanja izračunane u skladu s člancima 12. i 13.
In templates 9.1, 9.1.1 and 9.2 all off-balance sheet exposures as listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju koje su iskazane u redcima 0050 i 0060 i koje su uključene u dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena, dodatne prilagodbe vrednovanja za troškove zatvaranja pozicija i dodatne prilagodbe vrednovanja za rizik modela kako je navedeno u članku 12. stavku 2. i članku 13. stavku 2.
Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.
Koristi diversifikacije iskazuju se u retku 0140 u skladu s člankom 9. stavkom 6., člankom 10. stavkom 7. i člankom 11. stavkom 7.
Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met:
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju te su stoga isključene iz redaka od 0040 do 0130.
they are subject to impairment requirements of IFRS 9;
Članak 105. stavak 10.
they are designated at fair value through profit or loss under IFRS 9;
CRR-a, članak 12.
they are within the scope of IAS 37 or IFRS 4.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) in paragraph 105 of this Part of this Annex shall be reported as provisions independently of the measurement criteria applied.
Ukupna dodatna prilagodba vrednovanja izračunana za nerealizirane kreditne raspone („dodatna prilagodba vrednovanja za rizik prilagodbe kreditnom vrednovanju) i njezino raspoređivanje u dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena, za troškove zatvaranja pozicija ili za rizik modela u skladu s člankom 12.
Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9 including those measured at initial cost less cumulative income recognised, broken down by impairment stages.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component.
Stupac 0110: Ukupna dodatna prilagodba vrednovanja navodi se samo u informativne svrhe jer se, zbog njezina raspoređivanja u dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena, za troškove zatvaranja pozicija ili za rizik modela, ona uključuje u odgovarajuću stavku dodatnih prilagodbi vrednovanja na razini kategorije nakon što se uzmu u obzir koristi diversifikacije.
Where the reporting entity is unable to separately identify the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component.
Stupci 0130 i 0140: apsolutna vrijednost imovine i obveza po fer vrijednosti uključene u opseg izračuna dodatnih prilagodbi vrednovanja za nerealizirane kreditne raspone.
Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate impairment stage in template 9.1.1 [IFRS 9.5.5.20 and IFRS 7.B8E].
Članak 105. stavak 10.
Where a financial guarantee or a commitment to provide a loan at a below-market rate is measured in accordance with IFRS 9.4.2.1(d) and its loss allowance determined in accordance with IFRS 9.5.5 it shall be reported in the appropriate impairment stage.
CRR-a, članak 17.
Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of these financial guarantees and commitments in dedicated columns.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
“Accumulated negative changes in fair value due to credit risk” shall be reported applying the criteria of paragraph 69 of this Part.
Ukupna dodatna prilagodba vrednovanja izračunana za troškove investiranja i financiranja i njezino raspoređivanje u dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena, za troškove zatvaranja pozicija ili za rizik modela u skladu s člankom 13.
The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against these off-balance sheet exposures.
Stupci 0130 i 0140: apsolutna vrijednost imovine i obveza po fer vrijednosti uključene u opseg izračuna dodatnih prilagodbi vrednovanja za troškove investiranja i financiranja.
“Loan commitments” shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje odgovaraju izloženostima vrednovanja za koje se procjenjuje da vrijednost dodatne prilagodbe vrednovanja iznosi nula u skladu s člankom 9. stavkom 2.
The following items of Annex I to CRR shall be classified as “Loan commitments”:
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
“Forward deposits”;
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje odgovaraju izloženostima vrednovanja za koje se procjenjuje da vrijednost dodatne prilagodbe vrednovanja iznosi nula u skladu s člankom 10. stavkom 2. ili člankom 10. stavkom 3.
“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” under pre-specified terms and conditions.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
“Financial guarantees” shall be contracts that require the issuer to make specified payments to reimburse the holder 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, including guarantees provided for other financial guarantees.
(–) Koristi diversifikacije
Under IFRS these contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A.
Ukupna korist diversifikacije.
The following items of Annex I to CRR shall be classified as “financial guarantees”:
Zbroj stupaca 0150 i 0160.
“Guarantees having the character of credit substitute”;
(-) Korist diversifikacije izračunana primjenom metode 1
“Credit derivatives” that meet the definition of financial guarantee;
Za kategorije dodatnih prilagodbi vrednovanja agregiranih primjenom metode 1 u skladu s člankom 9. stavkom 6., člankom 10. stavkom 7. i člankom 11. stavkom 6.
“Irrevocable standby letters of credit having the character of credit substitutes”.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, razlika između zbroja pojedinačnih dodatnih prilagodbi vrednovanja i ukupne dodatne prilagodbe vrednovanja na razini kategorije nakon prilagodbe zbog agregiranja.
“Unpaid portion of partly-paid shares and securities”;
Za kategorije dodatnih prilagodbi vrednovanja agregiranih primjenom metode 2 u skladu s člankom 9. stavkom 6., člankom 10. stavkom 7. i člankom 11. stavkom 6.
“Documentary credits issued or confirmed”;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, razlika između zbroja pojedinačnih dodatnih prilagodbi vrednovanja i ukupne dodatne prilagodbe vrednovanja na razini kategorije nakon prilagodbe zbog agregiranja.
“Trade finance off-balance sheet items”;
1.1.2.2* Bilješka: dodatne prilagodbe vrednovanja prije primjene diversifikacije umanjene za više od 90 % na temelju diversifikacije uz primjenu metode 2
“Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions”;
U skladu s terminologijom metode 2 zbroj FV – PV za sve izloženosti vrednovanja za koje je APVA < 10 % (FV – PV).
“Warranties and indemnities” (including tender and performance bonds) and “guarantees not having the character of credit substitutes”;
Portfelji izračunani u skladu sa zamjenskim pristupom
“Shipping guarantees, customs and tax bonds”;
Članak 7. stavak 2. točka (b) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
“Note issuance facilities” (NIFs) and “Revolving underwritings facilities” (RUFs);
Kad je riječ o portfeljima na koje se primjenjuje zamjenski pristup u skladu s člankom 7. stavkom 2. točkom (b) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, ukupna dodatna prilagodba vrednovanja izračunava se kao zbroj redaka 0190, 0200 i 0210.
“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” where the terms and conditions are not pre-specified;
Relevantne informacije o bilanci i ostale kontekstualne informacije navode se u stupcima 0130-0260.
“Undrawn credit facilities” which comprise agreements to “purchase securities” or “provide guarantees”;
Opis pozicija i objašnjenje zbog čega se nisu mogli primijeniti članci od 9. do 17.
“Undrawn credit facilities for tender and performance guarantees”;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju navode se u stupcu 0270.
“Other off-balance sheet items” in Annex I to CRR.
Zamjenski pristup; 100 % iznosa nerealizirane dobiti
Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures:
Članak 7. stavak 2. točka (b) podtočka i.
“Credit derivatives” that do not meet the definition of financial guarantees are “derivatives” under IFRS 9;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
“Acceptances” are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods.
Zamjenski pristup; 10 % zamišljene vrijednosti
Consequently, they are classified as “trade receivables” on the balance sheet;
Članak 7. stavak 2. točka (b) podtočka ii.
“Endorsements on bills” that do not meet the criteria for de-recognition under IFRS 9;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
“Transactions with recourse” that do not meet the criteria for de-recognition under IFRS 9;
Zamjenski pristup; 25 % početne vrijednosti
“Assets purchased under outright forward purchase agreements” are “derivatives” under IFRS 9;
Članak 7. stavak 2. točka (b) podtočka iii.
“Asset sale and repurchase agreements as defined in paragraphs (3) and (5) of Article 12 of Directive 86/635/EEC”.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified.
Ovaj obrazac popunjavaju samo institucije koje na pojedinačnoj razini premašuju prag iz članka 4. stavka 1.
Therefore, these contracts meet the definition of derivatives under IFRS 9-Appendix A.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
The item “of which: non-performing” shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with paragraphs 213-239 of this Part.
Institucije koje su dio grupe koja na konsolidiranoj osnovi premašuje prag moraju izvješćivati u ovom obrascu samo ako i one na pojedinačnoj razini premašuju prag.
For financial guarantees, loan commitments and other commitments given, the “Nominal amount” shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
154 g.
In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity could have to pay if the guarantee is called on.
Ovaj se obrazac koristi za izvješćivanje o 20 najvećih pojedinačnih dodatnih prilagodbi vrednovanja za rizik modela u pogledu iznosa dodatne prilagodbe vrednovanja koje pridonose ukupnoj dodatnoj prilagodbi vrednovanja na razini kategorije za rizik modela izračunanoj u skladu s člankom 11.
For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.
Te informacije odgovaraju informacijama iskazanima u stupcu 0050 iz obrasca C 32.02.
In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution.
20 najvećih pojedinačnih dodatnih prilagodbi vrednovanja za rizik modela i odgovarajuće informacije o proizvodima iskazuju se padajućim slijedom počevši od najveće pojedinačne dodatne prilagodbe vrednovanja za rizik modela.
For other commitments received the nominal amount shall be the total amount committed by the other party in the transaction.
Proizvodi koji odgovaraju tim najvećim pojedinačnim dodatnim prilagodbama vrednovanja za rizik modela iskazuju se upotrebom popisa proizvoda koji se propisuje člankom 19. stavkom 3. točkom (a) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
For financial guarantees received, the “maximum amount of the guarantee that can be considered” shall be the maximum amount the counterparty could have to pay if the guarantee is called on.
Ako su proizvodi dovoljno homogeni u odnosu na model vrednovanja i dodatnu prilagodbu vrednovanja za model rizika, oni se povezuju i prikazuju u jednoj stavci kako bi se u ovom obrascu u najvećoj mjeri obuhvatila ukupna dodatna prilagodba na razini kategorije za rizik modela koja se odnosi na pojedinu instituciju.
Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
Poredak je identifikator retka i jedinstven je za svaki redak u tablici.
DERIVATIVES AND HEDGE ACCOUNTING (10 AND 11)
On slijedi numerički redoslijed 1, 2, 3 itd. pri čemu se 1 dodjeljuje najvećoj pojedinačnoj dodatnoj prilagodbi vrednovanja za rizik modela, 2 drugoj po veličini i tako dalje.
For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.
Interni naziv (alfanumerički) modela koji institucija upotrebljava za identifikaciju modela.
The carrying amount and the notional amount of the derivatives held for trading, including economic hedges, as well as the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market and type of product in templates 10 and 11.
Kategorija rizika (kamatni, tečajni i kreditni rizik, rizik vlasničkih instrumenata, robni rizik) koja najprikladnije obilježava proizvod ili skupinu proizvoda koji dovode do prilagodbe vrednovanja za rizik modela.
Institutions shall report the derivatives held for hedge accounting also broken down by type of hedge.
Institucije iskazuju sljedeće oznake:
Information on non-derivative hedging instruments shall be reported separately, and broken down by types of hedges.
IR – kamatni rizik
Under the relevant national GAAP based on BAD, all derivatives shall be reported in these templates irrespective of whether they are recognised on the balance sheet or not under the relevant national GAAP.
FX – tečajni rizik
The breakdown of the carrying amount, fair value and notional amount of trading and hedging derivatives by accounting portfolios and types of hedges shall be implemented taking into consideration the accounting portfolios and types of hedges that are applicable in IFRS or national GAAP under BAD, whichever framework applies to the reporting entity.
CR – kreditni rizik
Trading derivatives and hedging derivatives which, in accordance with national GAAP based on BAD, are measured at cost or LOCOM shall be separately identified.
EQ – rizik vlasničkih instrumenata
Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to recognise a qualifying hedge relationship, including where this qualifying hedge relationship is in relation to a net position.
CO – robni rizik
Where an institution has elected to keep applying IAS 39 for hedge accounting [IFRS 9.7.2.21], the references and names for the types of hedges and accounting portfolios shall be read as the relevant references and names in IAS 39.9: “Financial assets measured at fair value through other comprehensive income” shall refer to “Available for sale assets”, and “Assets at amortised cost shall gather “Held to maturity” as well as ‘Loans and receivables”.
Interni naziv (alfanumerički) proizvoda ili skupine proizvoda u skladu s popisom proizvoda koji se propisuje člankom 19. stavkom 3. točkom (a) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju. koji se vrednuje upotrebom modela.
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
ZABILJEŽENOST CIJENA
The amount of the host contract is not included in these templates.
Broj zabilježenih cijena proizvoda ili skupine proizvoda u zadnjih dvanaest mjeseci koje ispunjavaju jedan od sljedećih kriterija:
However, where the hybrid instrument is measured at fair value through profit or loss, the contract shall be reported as a whole and the embedded derivatives are not reported in templates 10 and 11.
zabilježena cijena jednaka je cijeni po kojoj je institucija izvršila transakciju
Commitments considered as derivatives [IFRS 9.2.3(b)] and credit derivatives that do not meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported in template 10 and template 11 following the same breakdowns as the other derivative instruments, but not be reported in template 9.
riječ je o provjerljivoj cijeni transakcije između trećih strana
The carrying amount of non-derivative financial assets or non-derivative financial liabilities that are recognised as hedging instrument in application of IFRS or the relevant national GAAP under BAD shall be reported separately in template 11.3.
cijena dobivena iz ugovorene kotacije.
Classification Of Derivatives By Type Of Risk
Institucije iskazuju jednu od sljedećih vrijednosti: ‚nema vrijednosti’, ‚1–6’, ‚6–24’, ‚24–100’, ‚100+’.
All derivatives shall be classified into one of the following risk categories:
Članak 11. stavak 1.
interest rate: Interest rate derivatives shall be contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
This category shall be restricted to those deals where all the legs are exposed to only one currency’s interest rate.
Pojedinačna dodatna prilagodba vrednovanja za rizik modela prije primjene koristi diversifikacije, ali nakon netiranja portfelja ako je relevantno.
Thus it shall exclude contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
OD ČEGA: NA TEMELJU PRIMJENE PRISTUPA TEMELJENOG NA STRUČNOJ PROCJENI
The only exception is where cross-currency swaps are used as part of a portfolio hedge of interest rate risk, where they shall be reported in the dedicated rows for these types of hedges.
Iznosi u stupcu 0050 izračunani u skladu s pristupom temeljenim na stručnoj procjeni kako je definirano u članku 11. stavku 4.
Interest rate contracts shall include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
equity: Equity derivatives shall be contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices;
OD ČEGA: AGREGIRANA NA TEMELJU PRIMJENE METODE 2