natgillin/translations-raw huggingface dataset:
credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (“undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account”) and multilateral development banks (MDBs);
Članak 92. stavak 3. točka (d) CRR-a
other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders;
Kapitalni zahtjevi za CVA rizik izračunani odabranom metodom
non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
Članak 92. stavak 4. točka (b) CRR-a
households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations.
Kapitalni zahtjevi pomnoženi sa 12,5.
Non-profit institutions which serve households (“NPISH”) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.
Članak 382.
The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty.
CRR-a
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Broj drugih ugovornih strana uključenih u izračun kapitalnih zahtjeva za CVA rizik
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes shall be driven by the characteristics of the more relevant or determinant obligor.
Druge ugovorne strane su podgrupa dužnika.
The immediate counterparties in the following transactions shall be:
Postoje samo u slučaju transakcija izvedenicama ili transakcija financiranja vrijednosnim papirima u kojima su samo druga ugovorna strana.
for loans and advances, the immediate borrower.
Od čega: zamjenska vrijednost upotrijebljena je za određivanje kreditne marže
For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables;
Broj drugih ugovornih strana kada je kreditna marža određena upotrebom zamjenske vrijednosti umjesto izravno zabilježenih tržišnih podataka
for debt securities and equity instruments, the issuer of the securities;
Računovodstvene odredbe na osnovi smanjene kreditne sposobnosti drugih ugovornih strana povezanih s izvedenicama
for deposits, the depositor;
Članak 386. stavak 1. točka (a) CRR-a
for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
Ukupni zamišljeni iznosi ugovora o razmjeni na osnovi nastanka statusa neispunjavanja obveza jednog subjekta koji se upotrebljavaju kao zaštita za CVA rizik.
for derivatives, the direct counterparty of the derivative contract.
Članak 386. stavak 1. točka (b) CRR-a
For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty.
Ukupni zamišljeni iznosi indeksa ugovora o razmjeni na osnovi nastanka statusa neispunjavanja obveza koji se upotrebljavaju kao zaštita za CVA rizik
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;
Zbroj redaka 020 – 040, prema potrebi
for financial guarantees given, the counterparty shall be the direct counterparty of the guaranteed debt instrument;
Napredna metoda za CVA rizik kako je propisana člankom 383.
for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
CRR-a
for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.
Standardizirana metoda za CVA rizik kako je propisana člankom 384.
PART 2
CRR-a
BALANCE SHEET
Iznosi koji podliježu primjeni članka 385.
“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
CRR-a
“Cash balances at central banks” shall include balances receivable on demand at central banks.
Ovaj obrazac popunjavaju sve institucije neovisno o tome primjenjuju li pojednostavnjeni pristup za utvrđivanje dodatnih prilagodbi vrednovanja.
“Other demand deposits” shall include balances receivable on demand with credit institutions.
Odnosi se na apsolutnu vrijednost imovine i obveza po fer vrijednosti koja se koristi kako bi se utvrdilo jesu li ispunjeni uvjeti iz članka 4.
“Investments in subsidiaries, joint ventures and associates” shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespectively of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju za primjenu pojednostavnjenog pristupa za utvrđivanje dodatnih prilagodbi vrednovanja.
The carrying amount of investments accounted for using the equity method shall include related goodwill.
Kad je riječ o institucijama koje primjenjuju pojednostavljeni pristup, u ovom se obrascu iskazuje ukupna dodatna prilagodba vrednovanja koja se odbija od regulatornog kapitala u skladu s člancima 34. i 105.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”.
CRR-a kako je određena u članku 5.
Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, koja se u skladu s time iskazuje u retku 290 obrasca C 01.00.
Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.
Apsolutna vrijednost imovine i obveza po fer vrijednosti, kako je navedeno u financijskim izvještajima u skladu s primjenjivim računovodstvenim okvirom, kako je određena u članku 4. stavku 1.
“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, prije nego se primijeni odbitak u skladu s člankom 4. stavkom 2.
Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position.
OD ČEGA: knjiga trgovanja
Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.
Apsolutna vrijednost imovine i obveza po fer vrijednosti, kako je iskazana u retku 010, koja odgovara pozicijama koje se drže u knjizi trgovanja.
Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje su isključene u skladu s člankom 4. stavkom 2.
Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.
Potpuno podudaranje pozicija
Under IFRS, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
Suprotne pozicije imovine i obveza po fer vrijednosti koje se u potpunosti podudaraju isključene su u skladu s člankom 4. stavkom 2.
Under national GAAP based on BAD, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees.
Računovodstvo zaštite
“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
Kad je riječ o pozicijama koje podliježu računovodstvu zaštite u skladu s primjenjivim računovodstvenim okvirom, apsolutna vrijednost imovine i obveza po fer vrijednosti koje su isključene razmjerno utjecaju odgovarajuće promjene u vrednovanju na redovni osnovni kapital u skladu s člankom 4. stavkom 2.
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other liabilities”.
BONITETNI filtri
“Liabilities included in disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje su isključene u skladu s člankom 4. stavkom 2.
Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju zbog prijelaznih filtara iz članaka 467. i 468.
Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.
CRR-a.
Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.
Sve ostale pozicije koje su isključene u skladu s člankom 4. stavkom 2.
Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju zbog usklađenja njihove računovodstvene vrijednosti koje ima samo razmjeran utjecaj na redovni osnovni kapital.
If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1.
Ovaj se redak popunjava samo u rijetkim slučajevima kada se elementi isključeni u skladu s člankom 4. stavkom 2.
Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju ne mogu rasporediti u stupce 0030, 0040 i 0050 ovog obrasca.
“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
Napomena koja se odnosi na ‚ostalo’
“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
Navode se glavni razlozi isključenja pozicija iskazanih u stupcu 0060.
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
Imovina i obveze PO FER VRIJEDNOSTI uključene u prag iz članka 4.
“Fair value changes of equity instruments measured at fair value through other comprehensive income” shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.
Stavka 1.
“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje su doista uključene u izračun praga u skladu s člankom 4. stavkom 1.
Hedge ineffectiveness reported in this row shall be the difference between the accumulated 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 accumulated variations 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]” [IFRS 9.6.5.3 and IFRS 9.6.5.8].
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
“Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk” shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.
Apsolutna vrijednost imovine i obveza po fer vrijednosti, kako je iskazana u stupcu 0080, koja odgovara pozicijama koje se drže u knjizi trgovanja.
“Hedge of net investments in foreign operations [effective portion]” shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet.
Definicije ovih kategorija u skladu su s definicijama iz odgovarajućih obrazaca financijskog izvješćivanja 1.1 i 1.2.
“Hedging derivatives.
1 UKUPNA IMOVINA I OBVEZE PO FER VRIJEDNOSTI
Cash flow hedges reserve [effective portion]” shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply.
Ukupna imovina i obveze po fer vrijednosti iskazane u redcima od 20 do 210.
“Fair value changes of debt instruments measured at fair value through other comprehensive income” shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5.
Ukupna imovina po fer vrijednosti iskazana u redcima od 0030 do 0140.
“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:
Relevantne rubrike u redcima od 0030 do 0130 iskazuju se u skladu s obrascem financijskog izvješćivanja F 01.01 iz priloga III. i IV. ovoj Uredbi ovisno o standardima koje institucija primjenjuje:
the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument [IFRS 9.6.5.15];
MSFI kako je prihvaćen u Uniji na temelju primjene Uredbe (EU) 1606/2002 (‚EU MSFI’)
the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;
nacionalni računovodstveni standardi koji su usklađeni s EU MSFI-jem (‚nacionalna općeprihvaćena računovodstvena načela koja su usklađena s MSFI-jem’) ili
the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument [IFRS 9.6.5.15, IFRS 9.6.5.16].
nacionalna općeprihvaćena računovodstvena načela na temelju Direktive 86/635/EEZ, Računovodstvena direktiva za banke (FINREP, ‚nacionalna općeprihvaćena računovodstvena načela na temelju BAD-a’).
Under IFRS “Revaluation reserves” shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
MSFI 9 Dodatak A.
“Other reserves” shall be split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” and “Other”.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 050 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
“Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method.
Članci 32-33.
“Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
BAD-a; Prilog V. dio 1.17.
“Treasury shares” shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in “other assets”.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 091 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
STATEMENT OF PROFIT OR LOSS (2)
MSFI 7.8(a)(ii); MSFI 9.4.1.4.
Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category “hedge accounting”, shall be reported either separately from other gains and losses under items “interest income” and “interest expense” (“clean price”) or as part of gains or losses from these categories of instruments (“dirty price”).
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 096 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category “hedge accounting”.
MSFI 7.8(a)(i); MSFI 9.4.1.5.; članak 8. stavak 1. točka (a) i stavak 6.
Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:
Računovodstvene direktive
“Interest income”;
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 100 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
“Interest expense”;
MSFI 7.8(h); MSFI 9.4.1.2 A.
“Dividend income”;
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 141 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;
Članak 36. stavak 2.
“Modification gains or losses, net”;
BAD-a
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 171 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
“Interest income.
Članak 8. stavak 1. točka (a) i stavak 8.
Financial assets held for trading” and “Interest expenses.
Računovodstvene direktive.
Financial liabilities held for trading” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “held for trading” which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 175 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
Where the clean price is used, “Interest income.
Članak 37.
Financial assets held for trading” and “Interest expenses.
BAD-a; članak 12. stavak 7.
Financial liabilities held for trading” shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion [IFRS 9.6.7].
Računovodstvene direktive; Prilog V. dio 1.20.
“Interest income.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 234 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
Derivatives – Hedge accounting, interest rate risk” and “Interest expenses.
IZVEDENICE – RAČUNOVODSTVO ZAŠTITE
Derivatives – Hedge accounting, interest rate risk” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “hedge accounting” which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss.
MSFI 9.6.2.1.; Prilog V. dio 1.22.; Članak 8. stavak 1. točka (a) i stavci 6. i 8.
Where the clean price is used, these amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
Računovodstvene direktive MRS 39.9; Prilog V. dio 1.22.
With clean price, where the hedged item generates interest income (expense), these amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount.
Informacije iskazane u ovom retku odgovaraju informacijama iz retka 240 iz obrasca F 01.01 iz priloga III. i IV. ovoj Uredbi.
“Interest income — other assets” shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
1.1.10 PROMJENE FER VRIJEDNOSTI ZAŠTIĆENIH STAVKI U ZAŠTITI PORTFELJA OD KAMATNOG RIZIKA
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in “Interest income on liabilities”.
MRS 39.89 A (a); MSFI 9.6.5.8.; članak 8. stavak 5. i stavak 6.