natgillin/translations-raw huggingface dataset:
These liabilities and their interests give rise to a positive yield for an institution.
Računovodstvene direktive.
“Interest expenses — other liabilities” shall include amounts of interest expenses not included in the other items, like interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 250 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in “Interest expense on assets”.
1.1.11 ULAGANJA U DRUŠTVA KĆERI, ZAJEDNIČKE POTHVATE I PRIDRUŽENA DRUŠTVA
These assets and their interests give rise to a negative yield for an institution.
MRS 1.54(e); Prilog V. dio 1.21. dio 2.4; članak 4.
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as “dividend income” separately from other gains and losses from these classes of instruments where the clean price is used or as part of gains or losses from these classes of instruments where the dirty price is used.
BAD-a Imovina 7-8.; članak 2. stavak 2.
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the period and dividends related to instruments held at the end of the reporting period.
Računovodstvene direktive.
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of these investments where they are accounted for using other than the equity method.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 260 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
This item shall include also gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Prilog V. dio 1.29.
This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.
Ukupne obveze po fer vrijednosti iskazane u redcima od 0160 do 0210.
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:
nacionalni računovodstveni standardi koji su usklađeni s EU MSFI-jem (nacionalna općeprihvaćena računovodstvena načela koja su usklađena s MSFI-jem)
where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (-) losses on financial assets and liabilities held for trading, net” or “Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;
ili nacionalna općeprihvaćena računovodstvena načela na temelju Direktive 86/635/EEZ, Računovodstvena direktiva za banke (FINREP, nacionalna općeprihvaćena računovodstvena načela na temelju BAD-a).
where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7], the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in “Gains or (-) losses on financial assets and liabilities held for trading, net” or “Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable.
MSFI 7.8 (e) ii.; MSFI 9.BA.6.
“Gains or (-) losses from hedge accounting, net” shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 010 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge.
Članak 8. stavak 1. točka (a) i stavci 3. i 6.
The reclassifications of the cash-flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the “Statement of profit or loss” as those impacted by the cash flows from the hedged items.
Računovodstvene direktive
“Gains or (-) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 061 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
This item shall also include gains on hedges of net positions.
MSFI 7.8 (e) i.; MSFI 9.4.2.2.; članak 8. stavak 1. točka (a) i stavak 6.
“Gains or losses on derecognition of non-financial assets” shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates.
Računovodstvene direktive; MRS 39.9.
“Modification gains or (-) losses, net” shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows [IFRS 9.5.4.3 and Appendix A].
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 070 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
MSFI 9.6.2.1.; Prilog V. dio 1.26.; članak 8. stavak 1. točka (a), stavak 6., stavak 8. točka (a) Računovodstvene direktive
“Provisions or (-) reversal of provisions.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 150 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
Commitments and guarantees given” shall include the net charges in the “Statement of profit or loss” for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD.
MRS 39.89 A(b), MSFI 9.6.5.8; članak 8. stavak 5. i stavak 6.
Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net”.
Računovodstvene direktive; Prilog V. dio 2.8.
Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 160 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
Under IFRS, “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].
Prilog V. dio 1.29.
Under national GAAP based on BAD “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 295 iz obrasca F 01.02 iz priloga III. i IV. ovoj Uredbi.
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off — as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
Svrha je ovog obrasca pružiti informacije o sastavu ukupne dodatne prilagodbe vrednovanja koja se treba odbiti od regulatornog kapitala na temelju članaka 34. i 105.
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”.
CRR-a, uz relevantne informacije o računovodstvenom vrednovanju pozicija na temelju kojih se utvrđuju dodatne prilagodbe vrednovanja.
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Ovaj obrazac popunjavaju sve institucije koje:
The impairment on those investments shall be reported in “(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
moraju primjenjivati osnovni pristup jer premašuju prag iz članka 4. stavka 1.
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju na pojedinačnoj ili konsolidiranoj osnovi kako je navedeno u članku 4. stavku 3.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju ili
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (-) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5.
su odlučile primjenjivati osnovni pristup unatoč tome što ne premašuju prag.
Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.
Za potrebe ovog obrasca ‚neizvjesnost pozitivnog ishoda’ definira se kako slijedi: kako je određeno člankom 8. stavkom 2.
STATEMENT OF COMPREHENSIVE INCOME (3)
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, dodatne prilagodbe vrednovanja izračunavaju se kao razlika između fer vrijednosti i bonitetnog vrednovanja koje se definira na temelju 90 %tne pouzdanosti da institucije mogu izaći iz izloženosti pri toj vrijednosti ili boljoj u okviru zamišljenog niza uvjerljivih vrijednosti.
“Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Vrijednost pozitivnog ishoda ili ‚neizvjesnost pozitivnog ishoda’ predstavlja suprotnu točku u distribuciji uvjerljivih vrijednosti pri kojoj institucije imaju samo 10 %tnu pouzdanost da mogu izaći iz pozicije pri toj vrijednosti ili boljoj.
The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the 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 changes in the variation 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]”.
Neizvjesnost pozitivnog ishoda izračunava se i zbraja na istoj osnovi kao i ukupna dodatna prilagodba vrednovanja, pri čemu se 10 %tna razina pouzdanosti zamjenjuje sa 90 %tnom pouzdanosti pri utvrđivanju ukupne dodatne prilagodbe vrednovanja.
“Hedge of net investments in foreign operations [effective portion]” shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.
0010 – 0100
For hedges of net investment in foreign operations and cash flow hedges the respective amounts reported in “Transferred to profit or loss” shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.
Dodatne prilagodbe vrednovanja na razini kategorije za neizvjesnost tržišnih cijena, troškove zatvaranja pozicija, rizik modela, koncentrirane pozicije, buduće administrativne troškove, ranije zatvaranje pozicija i operativni rizik izračunavaju se kako je opisano u člancima od 9. do 11. i člancima od 14. do 17.
“Hedging instruments [not designated elements]” shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component:
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
time value of options;
Kad je riječ o kategorijama za neizvjesnost tržišnih cijena, troškove zatvaranja pozicija i rizik modela, koje podliježu koristi diversifikacije kako je određeno u članku 9. stavku 6., članku 10. stavku 7. odnosno članku 11. stavku 7.
forward elements of forward contracts;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, dodatne prilagodbe vrednovanja na razini kategorije, osim ako se drugačije navodi, iskazuju se kao čisti zbroj pojedinačnih dodatnih prilagodbi vrednovanja prije primjene koristi diversifikacije [jer se koristi diversifikacije izračunane primjenom metode 1 ili metode 2 iz Priloga Delegiranoj uredbi (EU) 2016/101 o bonitetnom vrednovanju iskazuju u stavkama 1.1.2, 1.1.2.1 i 1.1.2.2 obrasca].
foreign exchange basis spread of financial instruments.
Kad je riječ o kategorijama za neizvjesnost tržišnih cijena, troškove zatvaranja pozicija i rizik modela, iznosi izračunani u skladu s pristupom temeljenim na stručnoj procjeni kako je definirano u članku 9. stavku 5. točki (b), članku 10. stavku 6. točki (b) odnosno članku 11. stavku 4.
For options, the amounts reclassified to profit or loss and reported in “Transferred to profit or loss” shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju iskazuju se zasebno u stupcima 0020, 0040 i 0060.
“Debt instruments at fair value through other comprehensive income” shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in “(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)” and in “Exchange differences [gain or (-) loss], net” in template 2.
Članak 105. stavak 10.
“Transferred to profit or loss” in particular shall include the transfer to profit or loss due to de-recognition or reclassification into the fair value through profit or loss measurement category.
CRR-a
Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category [IFRS 9.5.6.4], the gains or losses arising due to the reclassification shall be reported in “Debt instruments at fair value through other comprehensive income”.
Dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena izračunane u skladu s člankom 9.
Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7] or into the amortised cost measurement category [IFRS 9.5.6.5], the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in “Transferred to profit or loss” and in “Other reclassifications”, adjusting in the latter case the carrying amount of the financial asset.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
For all components of the other comprehensive income, “Other reclassifications” shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.
OD ČEGA: IZRAČUNANE PRIMJENOM PRISTUPA TEMELJENOG NA STRUČNOJ PROCJENI
Under IFRS “Income tax relating to items that will not be reclassified” and “Income tax relating to items that may be reclassified to profit or (-) loss” [IAS 1.91 (b), IG6] shall be reported as separate line items.
Dodatne prilagodbe vrednovanja za neizvjesnost tržišnih cijena izračunane u skladu s člankom 9. stavkom 5. točkom (b) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
Dodatne prilagodbe vrednovanja za troškove zatvaranja pozicija izračunane u skladu s člankom 10.
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages.
Dodatne prilagodbe vrednovanja za troškove zatvaranja pozicija izračunane u skladu s člankom 10. stavkom 6. točkom (b) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.
Članak 105. stavak 10.
For the purposes of Annexes III and IV as well as this Annex, “accumulated negative changes in fair value due to credit risk” means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative.
CRR-a
The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument.
Dodatne prilagodbe vrednovanja za rizik modela izračunane u skladu s člankom 11.
This amount shall only be reported if the addition of positive and negative changes in fair value due to credit risk results in a negative amount.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
The valuation of the debt instruments shall be performed on the level of single financial instruments.
Dodatne prilagodbe vrednovanja za rizik modela izračunane u skladu s člankom 11. stavkom 4.
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:
Članak 105. stavak 11.
Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
Dodatne prilagodbe vrednovanja za koncentrirane pozicije izračunane u skladu s člankom 14.
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised.
Dodatne prilagodbe vrednovanja za buduće administrativne troškove izračunane u skladu s člankom 15.
The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9.
Dodatne prilagodbe vrednovanja za ranije zatvaranje pozicija izračunane u skladu s člankom 16.
Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
Dodatne prilagodbe vrednovanja za operativni rizik izračunane u skladu s člankom 17.
“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery.
Redak 0010: ukupna dodatna prilagodba vrednovanja koja se odbija od regulatornog kapitala u skladu s člancima 34. i 105.
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
CRR-a i u skladu s time iskazuje u retku 290 iz obrasca C 01.00.
Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.
Ukupna dodatna prilagodba vrednovanja jednaka je zbroju redaka 0030 i 0180.