natgillin/translations-raw huggingface dataset:
Exposures included in impairment stages other than Stage 3 shall be considered as non-performing where they meet the criteria to be considered as non-performing.
OPĆE UPUTE
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Upućivanja
Materiality shall be assessed in accordance with Article 178 of CRR.
Pravilo
For the purpose of template 18, “exposures” shall include all debt instruments (debt securities and loans and advances which shall include also cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Konsolidacija
Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost, (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part.
Računovodstveni portfelji financijskih instrumenata
Each category shall be broken down by instrument and by counterparty.
Financijska imovina
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items:
4.2 Financijske obveze
loan commitments given;
Financijski instrumenti
financial guarantees given;
Bruto knjigovodstvena vrijednost
other commitments given.
Raščlamba prema drugoj ugovornoj strani
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
UPUTE ZA OBRASCE
In template 18 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Bilanca
For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Imovina (1.1.)
For the purpose of template 18, an exposure is “past-due” where it meets the criteria of paragraph 96 of this Part.
Obveze (1.2.)
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
Vlasnički instrumenti (1.3.)
A commitment shall be considered as a non-performing exposure for its nominal amount where, drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
Račun dobiti i gubitka (2.)
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the guaranteed party, including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 213.
Izvješće o sveobuhvatnoj dobiti (3.)
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Raščlamba financijske imovine prema instrumentu i prema sektoru druge ugovorne strane (4.)
Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (“transaction based”) or as non-performing for the overall exposure to a given debtor (“debtor based”).
Raščlamba kredita i predujmova kojima se ne trguje prema proizvodu (5.)
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
Raščlamba kredita i predujmova kojima se ne trguje nefinancijskim društvima prema šiframa djelatnosti (6)
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of that Article shall be applied;
Financijska imovina koja podliježe umanjenju vrijednosti koja je dospjela (7.)
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Raščlamba financijskih obveza (8.)
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Obveze po kreditima, financijska jamstva i ostale preuzete obveze (9.)
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
Izvedenice i računovodstvo zaštite (10 i 11)
Where a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Klasifikacija izvedenica prema vrsti rizika
Exposures shall be considered to have ceased being non-performing where all of the following conditions are met:
Iznosi koje treba iskazati za izvedenice
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification according to the applicable accounting framework and Article 178 of the CRR respectively;
Izvedenice klasificirane kao ‚ekonomske zaštite’
the situation of the debtor has improved to the extent that full repayment, according to the original or where applicable the modified conditions, is likely to be made;
Raščlamba izvedenica prema sektoru druge ugovorne strane
the debtor does not have any amount past-due by more than 90 days.
Računovodstvo zaštite na temelju nacionalnih općeprihvaćenih računovodstvenih načela (11.2)
An exposure shall remain classified as non-performing while the conditions in points (a), (b) and (c) of paragraph 228 of this Part of this Annex are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Iznos koji treba iskazati za neizvedene instrumente zaštite od rizika (11.3 i 11.3.1)
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure.
Zaštićene stavke u okviru zaštite fer vrijednosti (11.4)
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure.
Kretanje ispravaka vrijednosti i rezervacije za kreditne gubitke (12)
Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Kretanje ispravaka vrijednosti za kreditne gubitke i umanjenje vrijednosti vlasničkih instrumenata na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a (12.0)
exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;
Kretanje ispravaka vrijednosti i rezervacije za kreditne gubitke na temelju MSFI-ja (12.1)
one year has passed since the latest between the moment where forbearance measures were applied and the moment where exposures have been classified as non-performing;
Prijenosi između faza umanjenja vrijednosti (prikaz na bruto osnovi) (12.2.)
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
Primljeni kolateral i jamstva (13.)
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Raščlamba kolaterala i jamstava prema kreditima i predujmovima osim onih koji se drže radi trgovanja (13.1.)
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
Kolateral dobiven u posjed tijekom razdoblja (u posjedu na izvještajni datum) (13.2.)
The specific exit conditions referred to in points (a), (b) and (c) shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR, respectively.
Kolateral dobiven u posjed (materijalna imovina) kumulativno (13.3.)
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of that paragraph, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met.
Hijerarhija fer vrijednosti: Financijski instrumenti po fer vrijednosti (14.)
The conditions shall be assessed at least on a quarterly basis.
Prestanak priznavanja i financijske obveze povezane s prenesenom financijskom imovinom (15.)
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18:
Raščlamba odabranih stavki računa dobiti i gubitka (16.)
“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:
Kamatni prihodi i rashodi prema instrumentu i sektoru druge ugovorne strane (16.1.)
“financial assets at amortised cost” (IFRS);
Dobici ili gubici po prestanku priznavanja financijske imovine i financijskih obveza koji nisu mjereni po fer vrijednosti kroz dobit ili gubitak prema instrumentu (16.2.)
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
Dobici i gubici po financijskoj imovini i financijskim obvezama koje se drže radi trgovanja, financijskoj imovini kojom se trguje i financijskim obvezama kojima se trguje prema instrumentu (16.3.)
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
Dobici i gubici po financijskoj imovini i financijskim obvezama koje se drže radi trgovanja, financijskoj imovini kojom se trguje i financijskim obvezama kojima se trguje prema riziku (16.4.)
“Debt instruments at fair value through other comprehensive income or through equity subject to impairment” shall encompass debt instruments included in any of the following:
Dobici ili gubici po financijskoj imovini kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak prema instrumentu (16.4.1.)
“Financial assets at fair value through other comprehensive income” (IFRS);
Dobici ili gubici po financijskoj imovini i financijskim obvezama po fer vrijednosti u dobiti ili gubitku prema instrumentu (16.5.)
“Non-trading non-derivative financial assets measured at fair value to equity”, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;
Dobici ili gubici od računovodstva zaštite (16.6.)
“Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment” shall encompass debt instruments included in any of the following:
Umanjenje vrijednosti po nefinancijskoj imovini (16.7.)
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);
Usklađivanje između opsega računovodstvene konsolidacije i bonitetne (CRR) konsolidacije (17.)
“Financial assets designated at fair value through profit or loss” (IFRS);
Neprihodujuće izloženosti (18.)
“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);
Restrukturirane izloženosti (19.)
“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
Geografska raščlamba (20.)
“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
Geografska raščlamba prema mjestu poslovanja (20.1. – 20.3.)
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD).
Geografska raščlamba prema boravištu druge ugovorne strane (20.4. – 20.7.)
The carrying amount of any liability resulting from that designation shall not be reported in template F18.
Materijalna i nematerijalna imovina: imovina koja podliježe operativnom najmu (21.)
The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Upravljanje imovinom, skrbništvo i ostale servisne funkcije (22.)
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part.
Prihodi i rashodi od naknada i provizija prema djelatnosti (22.1.)
Exposures past due by more than 90 days but that are not material in accordance with Article 178 of CRR shall be reported within performing exposures in “Past due > 30 days <= 90 days”.
Imovina uključena u pružanje usluga (22.2.)
Non-performing exposures shall be reported broken down by past due time bands.
Udjeli u nekonsolidiranim strukturiranim subjektima (30.)
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
Povezane strane (31.)
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Povezane strane: dugovanja i potraživanja (31.1.)
The following exposures shall be identified in separate columns:
Povezane strane: rashodi i prihodi od transakcija s tim stranama (31.2.)
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;
Grupna struktura (40.)
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Grupna struktura: ‚subjekt po subjekt’ (40.1.)
“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
Grupna struktura: ‚instrument po instrument’ (40.2.)
Information on collateral held and guarantees received on non-performing exposures shall be reported separately.
Fer vrijednost (41.)
Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part.
Hijerarhija fer vrijednosti: financijski instrumenti po amortiziranom trošku (41.1.)
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.
Upotreba opcije fer vrijednosti (41.2.)
FORBORNE EXPOSURES (19)
Materijalna i nematerijalna imovina: knjigovodstvena vrijednost prema metodi mjerenja (42.)
For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures have been applied.
Rezervacije (43.)
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
Planovi pod pokroviteljstvom poslodavca i pogodnosti zaposlenika (44.)
For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:
Komponente neto imovine i obveza plana pod pokroviteljstvom poslodavca (44.1.)
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Kretanja obveza pod pokroviteljstvom poslodavca (44.2.)
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Bilješke [povezane s rashodima za zaposlenike] (44.3.)
Evidence of a concession shall include at least any of the following:
Raščlamba odabranih stavki računa dobiti i gubitka (45.)
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Dobici ili gubici po prestanku priznavanja financijske imovine i financijskih obveza po fer vrijednosti kroz dobit ili gubitak prema računovodstvenom portfelju (45.1)
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Dobici ili gubici po prestanku priznavanja nefinancijske imovine (45.2.)
The exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Ostali prihodi i rashodi iz poslovanja (45.3.)
For the purposes of Annexes III and IV as well as this Annex, “refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Izvješće o promjenama vlasničkih instrumenata (46.)
For the purpose of template 19, “debtor” shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.
RASPOREĐIVANJE KATEGORIJA IZLOŽENOSTI I SEKTORA DRUGE UGOVORNE STRANE
For the purpose of template 19, “debt” shall include loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given including those loan commitments designated at fair value through profit and loss that are assets at the reporting date.
DIO 1.
“Debt” shall exclude exposures held for trading.
UPUĆIVANJA
“Debt” shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
U ovom se Prilogu navode dodatne upute za obrasce financijskog izvješćivanja iz priloga III. i IV. ovoj Uredbi.
For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.
Ovim se Prilogom dopunjuju upute sadržane u obliku upućivanja u obrascima u prilozima III. i IV.
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 as defined in paragraph 233 of this Part.
Institucije koje primjenjuju nacionalne računovodstvene standarde koji su usklađeni s MSFI-jem (‚odgovarajuća nacionalna općeprihvaćena računovodstvena načela’) primjenjuju zajedničke upute i upute koje se odnose na MSFI navedene u ovom Prilogu, osim ako je predviđeno drukčije.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Time se ne dovodi u pitanje usklađenost zahtjeva iz odgovarajućih nacionalnih općeprihvaćenih računovodstvenih načela sa zahtjevima iz BAD-a.
In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Institucije koje primjenjuju nacionalne računovodstvene standarde koji nisu usklađeni s MSFI-jem ili koji još nisu usklađeni sa zahtjevima iz MSFI-ja 9 primjenjuju zajedničke upute i upute koje se odnose na BAD navedene u ovom Prilogu, osim ako je predviđeno drukčije.
For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Točke podataka utvrđene u obrascima sastavljaju se u skladu s pravilima o priznavanju, prijeboju i vrednovanju mjerodavnog računovodstvenog okvira kako je definirano u članku 4. stavku 1. točki 77.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Uredbe (EU) br.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
575/2013.
Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
Institucije podnose samo one dijelove obrazaca koji se odnose na:
Any of the following shall be treated as forbearance measures:
imovinu, obveze, vlasničke instrumente, prihode i rashode koje institucija priznaje;
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
izvanbilančne izloženosti i djelatnosti u koje je institucija uključena;
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
transakcije koje institucija obavlja;
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
pravila o vrednovanju, uključujući metode za procjenu ispravaka vrijednosti za kreditni rizik, koja institucija primjenjuje.
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 non-performing or would in the absence of refinancing be classified as non-performing.
Za potrebe priloga III. i IV. te ovog Priloga primjenjuju se sljedeće definicije:
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
‚CRR’: Uredba (EU) br.
There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:
575/2013;
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
‚MRS’ ili ‚MSFI’: ‚međunarodni računovodstveni standardi’ kako su definirani u članku 2.