natgillin/translations-raw huggingface dataset:
foreign exchange and gold: These derivatives shall include contracts involving the exchange of currencies in the forward market and the exposure to gold.
Iznosi u stupcu 0050 agregirani na temelju primjene metode 2 iz Priloga Delegiranoj uredbi (EU) 2016/101 o bonitetnom vrednovanju.
They therefore shall cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
U skladu s terminologijom iz Priloga to odgovara FV – PV.
Foreign exchange derivatives shall include all deals involving exposure to more than one currency, whether in exchange rates or in interest rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
Doprinos pojedinačnih dodatnih prilagodbi vrednovanja za rizik modela agregiranih na temelju primjene metode 2 iz Priloga Delegiranoj uredbi (EU) 2016/101 o bonitetnom vrednovanju ukupnoj dodatnoj prilagodbi vrednovanja na razini kategorije za rizik modela, kako je izračunano u skladu s člankom 11. stavkom 7.
Gold contracts shall include all deals involving exposure to that commodity;
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
credit: Credit derivatives shall be contracts in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit and that do not meet the definition of financial guarantees [IFRS 9].
U skladu s terminologijom iz Priloga to odgovara APVA-i.
The contracts shall specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
Apsolutna vrijednost imovine i obveza po fer vrijednosti koje su vrednovane primjenom modela iskazana u stupcu 0010 kako je navedeno u financijskim izvještajima u skladu s primjenjivim računovodstvenim okvirom.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
Apsolutna vrijednost imovine po fer vrijednosti koja je vrednovana primjenom modela iskazana u stupcu 0010 kako je navedeno u financijskim izvještajima u skladu s primjenjivim računovodstvenim okvirom.
Credit derivatives that meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported only in template 9;
Apsolutna vrijednost obveza po fer vrijednosti koje su vrednovane primjenom modela iskazana u stupcu 0010 kako je navedeno u financijskim izvještajima u skladu s primjenjivim računovodstvenim okvirom.
commodity: These derivatives shall be contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products
Zbroj iznosa neusklađenih razlika (razlika na temelju neovisne provjere cijena) izračunano na kraju mjeseca koji je najbliži izvještajnom datumu na temelju postupka neovisne provjere cijena provedene u skladu s člankom 105. stavkom 8.
other: These derivatives shall be any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
CRR-a, u vezi s najbolje dostupnim neovisnim podacima za odgovarajući proizvod ili skupinu proizvoda.
Where a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Ovdje se uključuju samo rezultati koji su kalibrirani na temelju cijena instrumenata koje bi se rasporedile na isti proizvod (testiranje izlaznih parametara).
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Ne uključuju se rezultati testiranja ulaznih parametara na temelju tržišnih ulaznih parametara koji se testiraju u odnosu na razine koje su kalibrirane na temelju različitih proizvoda.
commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category;
Postotak pozicija koje su raspoređen u model ponderiran dodatnom prilagodbom vrednovanja za model rizika koja je obuhvaćena rezultatima testiranja izlaznih parametara na temelju neovisne provjere cijena iskazanima u stupcu 0110.
equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Prilagodbe fer vrijednosti kako je definirano u stupcima 0190 i 0240 iz obrasca C 32.02 koje se primjenjuju na pozicije raspoređene u model iz stupca 0010.
Equity deals with exposure to foreign exchange or interest rates shall be included in this category;
Prilagodbe kako je definirano u stupcu 0260 iz obrasca C 32.02 koje se primjenjuju na pozicije raspoređene u model iz stupca 0010.
foreign exchange and gold: This category shall include all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.
Ovaj obrazac popunjavaju samo institucije koje na pojedinačnoj razini premašuju prag iz članka 4. stavka 1.
Under IFRS, the “carrying amount” for all derivatives (hedging or trading) shall be the fair value.
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
Derivatives with a positive fair value (above zero) shall be “financial assets” and derivatives with a negative fair value (below zero) shall be “financial liabilities”.
Institucije koje su dio grupe koja na konsolidiranoj osnovi premašuje prag moraju izvješćivati u ovom obrascu samo ako i one na pojedinačnoj razini premašuju prag.
The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”).
154 l.
At the date of initial recognition, a derivative shall be classified as “financial asset” or “financial liability” according to its initial fair value.
Ovaj se obrazac koristi za izvješćivanje o 20 najvećih pojedinačnih dodatnih prilagodbi vrednovanja za koncentrirane pozicije u pogledu iznosa dodatne prilagodbe vrednovanja koje pridonose ukupnoj dodatnoj prilagodbi vrednovanja na razini kategorije za koncentrirane pozicije izračunanoj u skladu s člankom 14.
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”).
Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
The carrying amount of hedging derivatives shall be their entire fair value, including where applicable the components of this fair value that are not designated as hedging instruments.
Te informacije odgovaraju informacijama iskazanima u stupcu 0070 iz obrasca C 32.02.
In addition to carrying amounts as defined in paragraph 27 of Part 1 of this Annex fair values shall be reported by reporting institutions under national GAAP based on BAD for all derivative instruments, whether required to be booked on-balance sheet or off-balance sheet by the national GAAP based on BAD.
154 m.
The “Notional amount” shall be the gross nominal of all deals concluded and not yet settled at the reference date, regardless of whether these deals lead to derivative exposures being booked on-balance sheet.
20 najvećih dodatnih prilagodbi vrednovanja za koncentrirane pozicije i odgovarajuće informacije o proizvodima iskazuju se padajućim slijedom počevši od najveće pojedinačne dodatne prilagodbe vrednovanja za koncentrirane pozicije.
In particular, the following shall be taken into account to determine the notional amount:
Proizvodi koji odgovaraju tim najvećim pojedinačnim dodatnim prilagodbama vrednovanja za koncentrirane pozicije iskazuju se upotrebom popisa proizvoda koji se propisuje člankom 19. stavkom 3. točkom (a) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
for contracts with variable nominal or notional principal amounts, the basis for reporting shall be the nominal or notional principal amounts at the reference date;
Pozicije koje su homogene u pogledu metodologije izračuna dodatne prilagodbe vrednovanja agregiraju se ako je to moguće kako bi se u ovom obrascu u najvećoj mjeri obuhvatila ukupna dodatna prilagodba.
the notional amount value to be reported for a derivative contract with a multiplier component shall be the contract effective notional amount or par value;
On slijedi numerički redoslijed 1, 2, 3 itd. pri čemu se 1 dodjeljuje najvećoj pojedinačnoj dodatnoj prilagodbi vrednovanja za koncentrirane pozicije, 2 drugoj po veličini i tako dalje.
swaps: The notional amount of a swap shall be the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
Kategorija rizika (kamatni, tečajni i kreditni rizik, rizik vlasničkih instrumenata, robni rizik) koja najprikladnije obilježava poziciju.
equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract shall be the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
IR – kamatni rizik
The notional amount to be reported for commodity contracts with multiple exchanges of principal shall be the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
FX – tečajni rizik
credit derivatives: The contract amount to be reported for credit derivatives shall be the nominal value of the relevant reference credit;
CR – kreditni rizik
digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
EQ – rizik vlasničkih instrumenata
The notional amount for digital options shall be defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
CO – robni rizik
The column “Notional amount” of derivatives shall include, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, irrespective of whether the derivatives are considered assets or liabilities on the face of the balance sheet or are not booked on-balance sheet.
Interni naziv proizvoda ili skupine proizvoda u skladu s popisom proizvoda koji se propisuje člankom 19. stavkom 3. točkom (a) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
Interni naziv odnosnog instrumenta ili odnosnih instrumenata u slučaju izvedenica ili instrumenta u slučaju neizvedenih instrumenata.
Netting among the notional amounts shall not be allowed.
VELIČINA KONCENTRIRANE POZICIJE
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”.
Veličina pojedinačne koncentrirane pozicije koja se vrednuje kako je utvrđena u skladu s člankom 14. stavkom 1. točkom (a) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju, izražena u jedinici opisanoj u stupcu 0050.
The item “of which sold” shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Jedinica mjere veličine koja se interno koristi kao dio identifikacije koncentrirane pozicije koja se vrednuje za izračun veličine koncentrirane pozicije u stupcu 0040.
The allocation of a transaction as “OTC” or “Organized market” shall be based on the nature of the market where the transaction takes place and not on whether there is a mandatory clearing obligation for that transaction.
U slučaju pozicija u obveznicama ili vlasničkim instrumentima, navesti jedinicu koja se koristi za interno upravljanje rizikom, kao što je ‚broj obveznica’, ‚broj dionica’ ili ‚tržišna vrijednost’.
An “Organised market” is a regulated market in the meaning of Article 4(92) of CRR.
U slučaju pozicija u izvedenicama navesti jedinicu koja se koristi za interno upravljanje rizikom, primjerice ‚vrijednost baznog boda; EUR po paralelnoj promjeni od jednog baznog boda u krivulji prinosa’.
Therefore, where a reporting entity enters into a derivative contract in an OTC market where central clearing is compulsory, it shall classify that derivative as “OTC” and not as “Organised market”.
Tržišna vrijednost pozicije.
Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging instruments in accordance with IFRS 9, with IAS 39 where IAS 39 is applied for hedge accounting purposes or with the accounting framework under national GAAP based on BAD shall be reported in template 10 as “economic hedges”.
Razborito izlazno razdoblje u broju dana procijenjeno u skladu s člankom 14. stavkom 1. točkom (b) Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju.
This shall apply also to all of the following cases:
DODATNA PRILAGODBA VREDNOVANJA ZA KONCENTRIRANE POZICIJE
derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;
Iznos dodatne prilagodbe vrednovanja za koncentrirane pozicije izračunano u skladu s člankom 14. stavkom 1.Delegirane uredbe (EU) 2016/101 o bonitetnom vrednovanju za dotičnu pojedinačnu koncentriranu poziciju koja se vrednuje.
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 at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;
PRILAGODBA FER VRIJEDNOSTI KONCENTRIRANE POZICIJE
derivatives that are classified as “held for trading” in accordance with IFRS 9 Appendix A or trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in Article 4(1)(86) of CRR.
Iznos bilo koje prilagodbe fer vrijednosti provedene kako bi se uzela u obzir činjenica da je ukupna pozicija koju drži institucija veća od uobičajenog volumena trgovanja ili veća od veličine pozicija i na kojima se temelje kotacije ili trgovanja koja se koriste za kalibraciju cijene ili ulaznih parametara koji se koriste u modelu vrednovanja.
“Economic hedges” shall not include derivatives for proprietary trading.
Iskazani iznos odgovara iznosu koji se primijenio na dotičnu pojedinačnu koncentriranu poziciju koja se vrednuje.
Derivatives that meet the definition of “economic hedges” shall be reported separately for each type of risk in template 10.
Zbroj iznosa neusklađenih razlika (razlika na temelju neovisne provjere cijena) izračunano na kraju mjeseca koji je najbliži izvještajnom datumu na temelju postupka neovisne provjere cijena provedene u skladu s člankom 105. stavkom 8.
Credit derivatives 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 at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7 shall be reported in a dedicated row in template 10 within credit risk.
CRR-a, u vezi s najbolje dostupnim neovisnim podacima za dotičnu pojedinačnu koncentriranu poziciju koja se vrednuje.
Other economic hedges of credit risk for which the reporting entity does not apply IFRS 9.6.7 shall be reported separately.
Iznosi neusklađenih razlika odnose se na neusklađene razlike između vrednovanja koji proizlaze iz sustava trgovanja i vrednovanja ocijenjenih tijekom postupka mjesečne neovisne provjere cijena.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Informacije za potrebe izvješćivanja u obrascu C 33.00 obuhvaćaju sve izloženosti prema ‚općim državama’ kako je definirano u točki 42. podtočki (b) Priloga V.
“credit institutions”;
Izloženosti prema ‚općim državama’ uključene su u različite kategorije izloženosti u skladu s člankom 112. i člankom 147.
“other financial corporations”;
CRR-a, kako je određeno u uputama za ispunjavanje obrazaca C 07.00, C 08.01 i C 08.02.
“rest” comprising all other counterparties.
Tablica 2. (standardizirani pristup) i tablica 3.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
(IRB pristup), uključene u dio 3.
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.
Priloga 5., koriste se za raspoređivanje kategorija izloženosti za izračun kapitalnih zahtjeva u skladu s CRR-om u sektor druge ugovorne strane ‚opće države’.
Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.
Iskazuju se informacije o ukupnim agregatnim izloženostima (odnosno zbroj svih zemalja u kojima banka ima izloženosti prema općim državama) i svakoj zemlji na temelju boravišta druge ugovorne strane prema neposrednom dužniku.
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
Raspodjela izloženosti u kategorije izloženosti ili prema zemlji provodi se ne uzimajući u obzir tehnike smanjenja rizika i osobito ne uzimajući u obzir učinke zamjene.
No “notional amount” shall be reported for non-derivative hedging instruments.
Međutim izračun vrijednosti izloženosti i iznosa izloženosti ponderiranih rizikom za svaku kategoriju izloženosti i svaku zemlju uključuje primjenu tehnika smanjenja rizika, uključujući učinke zamjene.
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
Iskazivanje informacija o izloženostima prema ‚općim državama’ prema zemlji boravišta neposredne druge ugovorne strane osim matične zemlje institucije koja izvješćuje podliježe primjeni pragova iz članka 5. stavka (b) točke 3. ove Uredbe.
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
Opseg izvješćivanja u obrascu GOV obuhvaća bilančne i izvanbilančne izravne izloženosti i izravne izloženosti izvedenica prema ‚općim državama’ u knjizi pozicija kojima se ne trguje i knjizi trgovanja.
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89 A. Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
Nadalje, propisuje se i navođenje bilješke o neizravnim izloženostima u obliku prodanih kreditnih izvedenica čija su odnosna imovina izloženosti prema općim državama.
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
Izloženost je izravna izloženost kada je neposredna druga ugovorna strana subjekt obuhvaćen definicijom ‚opće države’.
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
Obrazac je podijeljen u dva odjeljka.
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
Prvi se odjeljak temelji na raščlambi izloženosti prema riziku, regulatornom pristupu i kategorijama izloženosti, dok se drugi odjeljak temelji na raščlambi prema preostalom roku do dospijeća.
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
IZRAVNE IZLOŽENOSTI
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
BILANČNE IZLOŽENOSTI
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
Ukupna bruto knjigovodstvena vrijednost, kako je određena u skladu s točkom 34. dijela 1.
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
Priloga V., neizvedene financijske imovine koja predstavlja izloženosti prema ‚općoj državi’ za sve računovodstvene portfelje na temelju MSFI-ja ili nacionalnih općeprihvaćenih računovodstvenih načela na temelju Direktive 86/635/EEZ (Računovodstvena direktiva za banke, BAD), kako su definirani u točkama od 15. do 22. dijela 1.
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
Priloga V. i navedeni u stupcima od 030 do 120.
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
Bonitetnim vrijednosnim usklađenjima ne smije se umanjiti bruto knjigovodstvena vrijednost izloženosti iz knjige trgovanja i iz knjige pozicija kojima se ne trguje koje se mjere po fer vrijednosti.
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
Ukupna knjigovodstvena vrijednost, u skladu s točkom 27. dijela 1.
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
Priloga V., neizvedene financijske imovine koja predstavlja izloženosti prema ‚općoj državi’ za sve računovodstvene portfelje na temelju MSFI-ja ili nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, kako su definirani u točkama od 15. do 22. dijela 1.