natgillin/translations-raw huggingface dataset:
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Uredbe br.
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
1606/2002, koje je donijela Komisija;
Financial difficulties shall be assessed at debtor level as referred to in paragraph 245.
‚Uredba ESB-a o BSI-ju’ ili ‚ESB/2013/33’: Uredba (EZ) br.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
1071/2013 Europske središnje banke;
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part.
‚Uredba o NACE-u’: Uredba (EZ) br.
The classification as forborne exposure shall be discontinued where all of the following conditions are met:
1893/2006 Europskog parlamenta i Vijeća;
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
‚Šifra djelatnosti NACE’: šifre iz Uredbe o NACE-u;
a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);
‚BAD’: Direktiva Vijeća 86/635/EEZ;
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
‚Računovodstvena direktiva’: Direktiva 2013/34/EU;
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
‚Nacionalna općeprihvaćena računovodstvena načela’: nacionalna općeprihvaćena računovodstvena načela izrađena na temelju BAD-a;
Where the conditions referred to in paragraph 256 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
‚MSP’: mikropoduzeća, mala i srednja poduzeća definirana u Preporuci Komisije C(2003)1422;
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.
‚oznaka ISIN’: međunarodni jedinstveni identifikacijski broj koji se dodjeljuje vrijednosnim papirima, sastavljen od 12 alfanumeričkih znakova kojima se izdanje vrijednosnih papira jedinstveno identificira;
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met:
‚oznaka LEI’: globalni identifikator pravnih osoba koji se dodjeljuje subjektima, kojim se strana u financijskoj transakciji jedinstveno identificira;
that extension has not led the exposure to be classified as non-performing;
‚faze umanjenja vrijednosti’: kategorije umanjenja vrijednosti kako je definirano u MSFI-ju 9.5.5.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
‚Faza 1’ odnosi se na umanjenje vrijednosti mjereno u skladu s MSFI-jem 9.5.5.5.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.
‚Faza 2’ odnosi se na umanjenje vrijednosti mjereno u skladu s MSFI-jem 9.5.5.3.
“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
‚Faza 3’ odnosi se na umanjenje vrijednosti za imovinu kojoj je umanjena vrijednost za kreditne gubitke kako je definirano u Dodatku A MSFI-ja 9.
Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies.
PRAVILO
Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.
Za potrebe priloga III. i IV. sivo osjenčana točka podataka znači da ona nije zatražena ili da izvješćivanje o njoj nije moguće.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
U Prilogu IV. redak ili stupac s crno osjenčanim upućivanjima znači da odgovarajuće točke podataka ne podnose one institucije koje primjenjuju pravnu osnovu iz tog retka ili stupca.
Those non-performing forborne exposures shall include the following:
Obrascima iz priloga III. i IV. obuhvaćena su implicitna pravila validacije koja su u samim obrascima definirana na temelju konvencija.
exposures which have become non-performing due to the application of forbearance measures;
Upotreba zagrada u oznaci stavke u obrascu znači da tu stavku treba oduzeti kako bi se dobio ukupni iznos, ali to ne znači da se ta stavka iskazuje kao negativna vrijednost.
exposures which were non-performing prior to the extension of forbearance measures;
Stavke koje se iskazuju kao negativna vrijednost navode se pri ispunjavanju obrazaca tako da se ispred njihove oznake navede ‚(–)’, poput stavke ‚(–) Trezorske dionice’.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
U ‚obrascu s točkama podataka’ (‚DPM’) za obrasce izvješćivanja o financijskim informacijama iz priloga III. i IV. svaka točka podataka (ćelija) ima ‚osnovnu stavku’ kojoj se pripisuje ‚potraživanje/dugovanje’.
Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of exposures non-performing prior to forbearance measures”.
Na taj se način osigurava da svi subjekti koji izvješćuju o točkama podataka primjenjuju ‚znakovno pravilo’ te omogućava poznavanje atributa ‚potraživanje/dugovanje’ koji se odnosi na svaku točku podataka.
The following non-performing exposures with forbearance measures shall be identified in separate columns:
U shematskom pogledu to pravilo funkcionira kao u tablici 1.
exposures which are considered to be impaired in accordance with the applicable accounting framework.
Tablica 1.
Under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets shall be reported in this column;
Pravilo o potraživanju/dugovanju, pozitivne i negativne oznake
The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Potraživanje
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Dugovanje Saldo/kretanje
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Iskazani iznos
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Imovina
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
Dugovanje
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
Saldo imovine
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status.
Pozitivan (‚Uobičajen’, nije potrebna oznaka)
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.
Povećanje imovine
GEOGRAPHICAL BREAKDOWN (20)
Negativni saldo imovine
Template 20 shall be reported where the institution exceeds the threshold described in Article 5 (a) (4) of this Regulation.
Negativan (Potrebna oznaka minus ‚–’)
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Smanjenje imovine
For the purposes of this Part,“location” means the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Rashodi
For these purposes, “domestic” shall include the activities recognised in the Member State where the reporting institution is located.
Saldo rashoda
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty as defined in paragraph 43 of Part 1 of this Annex.
Povećanje rashoda
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Negativni saldo (uključujući ukidanja) rashoda
Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
Smanjenje rashoda
“Derivatives” shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.
Obveze
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately.
Potraživanje
Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part.
Saldo obveza
Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
Povećanje obveza
In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.
Negativni saldo obveza
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Smanjenje obveza
For derivatives and equity instruments, the amount to be reported shall be the carrying amount.
Saldo vlasničkih instrumenata
In column “Of which: Non-performing” debt instruments shall be reported as defined in paragraphs 213 to 232 of this Part.
Povećanje vlasničkih instrumenata
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 255 of this Part, are extended.
Negativan saldo vlasničkih instrumenata
In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.
Smanjenje vlasničkih instrumenata
In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis.
Prihodi
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Saldo prihoda
Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.
Povećanje prihoda
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
Negativni saldo (uključujući ukidanja) prihoda
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Smanjenje prihoda
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
KONSOLIDACIJA
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Osim ako je ovim Prilogom drukčije utvrđeno, obrasci financijskog izvješćivanja sastavljaju se u okviru bonitetne konsolidacije u skladu s dijelom 1. glavom II. poglavljem 2. odjeljkom 2.
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
CRR-a.
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
Institucije izvješćuju o svojim društvima kćerima, zajedničkim pothvatima i pridruženim društvima s pomoću jednakih metoda kao i kod bonitetne konsolidacije:
The fee and commission income and expenses shall be reported by type of activity.
institucijama se može dopustiti ili se od njih može zatražiti primjena metode udjela na ulaganja u osiguravateljna i nefinancijska društva kćeri u skladu s člankom 18. stavkom 5.
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)];
institucijama se može dopustiti primjena metode proporcionalne konsolidacije za financijska društva kćeri u skladu s člankom 18. stavkom 2.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
CRR-a;
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].
od institucija se može zatražiti primjena metode proporcionalne konsolidacije za ulaganja u zajedničke pothvate u skladu s člankom 18. stavkom 4.
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
CRR-a.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
RAČUNOVODSTVENI PORTFELJI FINANCIJSKIH INSTRUMENATA
Institutions shall report fee and commission income and expenses according to the following criteria:
Za potrebe priloga III. i IV. te ovog Priloga ‚računovodstveni portfelji’ znači financijski instrumenti agregirani prema pravilima o vrednovanju.
“Securities.
U te agregirane vrijednosti nisu uključena ulaganja u društva kćeri, zajedničke pothvate i pridružena društva, salda potraživanja po viđenju klasificiranih kao ‚Novčana sredstva i novčana potraživanja i obveze u središnjim bankama i ostali depoziti po viđenju’, kao ni oni financijski instrumenti klasificirani kao ‚Namijenjeni za prodaju’ navedeni u stavkama ‚Dugotrajna imovina i grupe za otuđenje klasificirane kao namijenjene za prodaju’ i ‚Obveze uključene u grupe za otuđenje klasificirane kao namijenjene za prodaju’.
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Institucije kojima je na temelju nacionalnih općeprihvaćenih računovodstvenih načela dopuštena ili od kojih se zatraži primjena određenih pravila o vrednovanju za financijske instrumente u skladu s MSFI-jem izvješćuju o mjerodavnim računovodstvenim portfeljima na temelju MSFI-ja u mjeri u kojoj se oni primjenjuju.
“Securities.
Ako pravila o vrednovanju za financijske instrumente koja institucije čija je primjena dopuštena ili zatražena na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a upućuju na pravila o vrednovanju iz MRS-a 39, institucije izvješćuju o računovodstvenim portfeljima na temelju BAD-a za sve svoje financijske instrumente sve dok se pravila o vrednovanju koja primjenjuju ne počnu upućivati na pravila o vrednovanju iz MSFI-ja 9.
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Za financijsku imovinu primjenjuju se sljedeći računovodstveni portfelji na temelju MSFI-ja:
“Securities.
‚financijska imovina koja se drži radi trgovanja’;
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
‚financijska imovina kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak’;
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
‚financijska imovina po fer vrijednosti kroz dobit ili gubitak’;
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
‚financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit’;
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
‚financijska imovina po amortiziranom trošku’.
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Za financijsku imovinu primjenjuju se sljedeći računovodstveni portfelji na temelju nacionalnih općeprihvaćenih računovodstvenih načela:
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
‚financijska imovina kojom se trguje’;
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
‚neizvedena financijska imovina kojom se ne trguje mjerena po fer vrijednosti kroz dobit ili gubitak’;
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
‚neizvedena financijska imovina kojom se ne trguje mjerena po fer vrijednosti prema vlasničkim instrumentima’;
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
‚neizvedena financijska imovina kojom se ne trguje mjerena po troškovnoj metodi’; i
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
‚ostala neizvedena financijska imovina kojom se ne trguje’.
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
‚Financijska imovina kojom se trguje’ uključuje svu financijsku imovinu klasificiranu kao imovinu kojom se trguje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a.
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
Neovisno o metodologiji mjerenja koja se primjenjuje na temelju mjerodavnih nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, sve izvedenice koje predstavljaju pozitivni saldo za instituciju koja izvješćuje koje nisu klasificirane u kategoriju računovodstvo zaštite u skladu s točkom 22. ovog dijela iskazuju se u kategoriji financijska imovina kojom se trguje.
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Ta se klasifikacija primjenjuje i na izvedenice koje se, u skladu s mjerodavnim nacionalnim općeprihvaćenim računovodstvenim načelima na temelju BAD-a, ne priznaju u bilanci ili za koje se samo promjene njihove fer vrijednosti priznaju u bilanci ili koje su klasificirane kao ekonomske zaštite kako je definirano u točki 137. dijela 2. ovog Priloga.
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a koja vrijede za financijsku imovinu, ‚troškovne metode’ obuhvaćaju pravila o vrednovanju prema kojima se dužnički instrument mjeri po trošku uz uvećanje za obračunate kamate i umanjenje za gubitke zbog umanjenja vrijednosti.
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
Na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, ‚neizvedena financijska imovina kojom se ne trguje mjerena po troškovnoj metodi’ uključuje financijske instrumente mjerene po troškovnoj metodi i instrumente mjerene po trošku ili tržišnoj vrijednosti (LOCOM), ovisno o tome koji je iznos niži, na povremenoj osnovi (umjereni LOCOM) neovisno o njihovu stvarnom mjerenju od referentnog datuma izvješćivanja.
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
Imovina mjerena po umjerenom LOCOM-u imovina je na koju se LOCOM primjenjuje samo u posebnim okolnostima.