natgillin/translations-raw huggingface dataset:
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Priloga V. i navedeni u stupcima od 030 do 120, ne uključujući kratke pozicije.
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Kada institucija ima kratku poziciju s istim preostalim rokom do dospijeća, i istom neposrednom drugom ugovornom stranom koja je denominirana u istoj valuti, knjigovodstvena vrijednost kratke pozicije prebija se knjigovodstvenom vrijednošću izravne pozicije.
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Smatra se da taj neto iznos iznosi nula ako je riječ o negativnom iznosu.
Write-offs shall be reported in accordance with paragraphs 72 to 74.
Iskazuje se zbroj stupaca od 030 do 120 umanjen za stupac 130.
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
Ako je taj iznos manji od nula, iskazuje se iznos nula.
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
NEIZVEDENA FINANCIJSKA IMOVINA PO RAČUNOVODSTVENIM PORTFELJIMA
Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part.
Ukupna knjigovodstvena vrijednost neizvedene financijske imovine, kako je prethodno definirana, koja predstavlja izloženosti prema ‚općoj državi’ po računovodstvenom portfelju u skladu s primjenjivim računovodstvenim okvirom.
Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43.
MSFI 7.8(a)(ii); MSFI 9 Dodatak A
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
Članci 32-33.
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
BAD-a; Prilog V. dio 1.16.; članak 8. stavak 1. točka (a) Računovodstvene direktive
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
Računovodstvene direktive; Prilog V. dio 1.16.
This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets.
Iskazuju samo institucije na koje se primjenjuju nacionalna općeprihvaćena računovodstvena načela.
Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable.
MSFI 7.8(a)(ii); MSFI 9.4.1.4
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
MSFI 7.8(a)(i); MSFI 9.4.1.5 i članak 8. stavak 1. točka (a) i stavak 6.
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
Računovodstvene direktive
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
Članak 36. stavak 2.
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
BAD-a; članak 8. stavak 1. točka (a) Računovodstvene direktive
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
MSFI 7.8(d); MSFI 9.4.1.2 A
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
Članak 8. stavak 1. točka (a) i stavak 8.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
MSFI 7.8(f); MSFI 9.4.1.2.; Prilog V. dio 1.15.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
Članak 35.
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
BAD-a; članak 6. stavak 1. točka i. i članak 8. stavak 2.
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution’s methodology for estimation of credit losses.
Članak 37.
Revolving exposures shall be those for which customers’ outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
BAD-a; članak 12. stavak 7.
“Changes due to update in the institution’s methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
Knjigovodstvena vrijednost kratkih pozicija, kako je definirano u MSFI-ju 9 BA.7(b) kad je izravna druga ugovorna strana opća država kako je definirano u točki 1.
Methodological updates shall also encompass the impact of the adoption of new standards.
Kratke pozicije nastaju kad institucija prodaje vrijednosne papire koje je stekla u okviru obratnog repo kredita ili koje je pozajmila u okviru transakcije pozajmljivanja vrijednosnih papira, u kojima je opća država izravna druga ugovorna strana.
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
Knjigovodstvena vrijednost jednaka je fer vrijednosti kratkih pozicija.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
Kratke pozicije moraju se iskazati prema razdoblju preostalog roka do dospijeća, kako je definirano u redcima od 170 do 230, i prema neposrednoj drugoj ugovornoj strani.
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
Kratke pozicije zatim se koriste za netiranje s pozicijama koje imaju isti preostali rok do dospijeća i neposrednu drugu ugovornu stranu za potrebe izračuna u stupcima od 030 do 120.
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
Knjigovodstvena vrijednost kratkih pozicija, kako je definirano u MSFI-ju 9 BA.7(b), koje nastaju kad institucija prodaje vrijednosne papire koje je stekla u okviru obratnih repo kredita, u kojima je opća država izravna druga ugovorna strana, koji su uključeni u računovodstvene portfelje financijske imovine koja se drži radi trgovanja ili kojom se trguje (stupac 030 ili 040).
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
Kratke pozicije koje nastaju kad su prodani vrijednosni papiri pozajmljeni u okviru transakcije pozajmljivanja vrijednosnih papira ne uključuju se u ovaj stupac.
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
Ukupno akumulirano umanjenje vrijednosti koje se odnosi na neizvedenu financijsku imovinu iskazanu u stupcima od 080 do 120.
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
[Prilog V., dio 2., točke 70. i 71.]
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
Akumulirano umanjenje vrijednosti – od čega: financijske imovine po fer vrijednosti kroz ostalu sveobuhvatnu dobit ili neizvedene financijske imovine kojom se ne trguje mjerene po fer vrijednosti prema vlasničkim instrumentima
where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;
Ukupno akumulirano umanjenje vrijednosti koje se odnosi na neizvedenu financijsku imovinu iskazanu u stupcima 080 i 090.
“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date.
Ukupne akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika koje se odnose na pozicije iskazane u stupcima 050, 060, 070, 080 i 090.
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
[Prilog V., dio 2., točka 69.]
“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.
Akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika – od čega financijske imovine kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak, financijske imovine po fer vrijednosti kroz dobit ili gubitak ili financijske imovine kojom se ne trguje mjerene po fer vrijednosti kroz dobit ili gubitak
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
Ukupne akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika koje se odnose na pozicije iskazane u stupcima 050, 060 i 070.
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
Akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika – od čega financijske imovine po fer vrijednosti kroz ostalu sveobuhvatnu dobit ili neizvedene financijske imovine kojom se ne trguje mjerene po fer vrijednosti prema vlasničkim instrumentima
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
Ukupne akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika koje se odnose na pozicije iskazane u stupcima 080 i 090.
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
IZVEDENICE
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
Izravne pozicije izvedenica iskazuju se u stupcima od 200 do 230.
COLLATERAL AND GUARANTEES RECEIVED (13)
Za izvješćivanje o izvedenicama na koje se primjenjuju kapitalni zahtjevi za kreditni rizik druge ugovorne strane i tržišni rizik, vidjeti upute za raščlambu prema redcima.
The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received.
Svi izvedeni instrumenti u kojima je opća država druga ugovorna strana i koji imaju pozitivnu fer vrijednost za instituciju na izvještajni datum, neovisno o tome koriste li se u kvalificiranom odnosu zaštite od rizika, drže li se radi trgovanja ili su uključeni u portfelj namijenjen trgovanju na temelju MSFI-ja i nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a.
The loans and advances shall be broken down by counterparties and purpose.
Izvedenice koje se koriste u okviru ekonomske zaštite iskazuju se ovdje kad su uključene u računovodstveni portfelj namijenjen trgovanju ili računovodstveni portfelj koji se drži radi trgovanja (Prilog V., dio 2., točke 120., 124., 125. i od 137. do 140.).
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
Izvedenice s pozitivnom fer vrijednošću: knjigovodstvena vrijednost
The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Knjigovodstvena vrijednost izvedenica koje se obračunavaju kao financijska imovina na referentni izvještajni datum.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Na temelju općeprihvaćenih računovodstvenih načela na temelju BAD-a, izvedenice koje se iskazuju u ovim stupcima uključuju izvedene instrumente mjerene po troškovnoj metodi ili mjerene po trošku ili tržišnoj vrijednosti ovisno o tome koji je iznos niži, koji su uključeni u portfelj namijenjen trgovanju ili određeni kao instrumenti zaštite od rizika.
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
Izvedenice s pozitivnom fer vrijednošću: zamišljeni iznos
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
Na temelju MSFI-ja i nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, zamišljeni iznos, kako je definirano u Prilogu V., dijelu 2., točkama od 133. do 135., svih ugovora o izvedenicama koji su sklopljeni ali još nisu namireni na referentni izvještajni datum u kojima je opća država druga ugovorna strana, kako je prethodno definirano u točki 1., kad je njegova fer vrijednost pozitivna za instituciju na referentni izvještajni datum.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
Svi izvedeni instrumenti u kojima je opća država druga ugovorna strana i koji imaju negativnu fer vrijednost za instituciju na referentni izvještajni datum, neovisno o tome koriste li se u kvalificiranom odnosu zaštite od rizika, drže li se radi trgovanja ili su uključeni u portfelj namijenjen trgovanju na temelju MSFI-ja i nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a.
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
Izvedenice s negativnom fer vrijednošću: knjigovodstvena vrijednost
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
Knjigovodstvena vrijednost izvedenica koje se obračunavaju kao financijske obveze na referentni izvještajni datum.
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
Izvedenice s negativnom fer vrijednošću: zamišljeni iznos
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
Na temelju MSFI-ja i nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a, zamišljeni iznos, kako je definirano u Prilogu V., dijelu 2., točkama od 133. do 135., svih ugovora o izvedenicama koji su sklopljeni ali još nisu namireni na referentni datum u kojima je opća država druga ugovorna strana, kako je prethodno definirano u točki 1., kad je njegova fer vrijednost negativna za instituciju.
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
IZVANBILANČNE IZLOŽENOSTI
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
Kad je opća država izravna druga ugovorna strana izvanbilančne stavke kako je prethodno definirano u točki 1., nominalni iznos obveza i financijskih jamstava koji se ne smatraju izvedenicama u skladu s MSFI-jem ili na temelju nacionalnih općeprihvaćenih računovodstvenih načela na temelju BAD-a (Prilog V., dio 2. točke od 102. do 119.).
“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
U skladu s Prilogom V. dijelom 1. točkama 43. i 44. opća država je izravna druga ugovorna strana: (a) za preuzeto financijsko jamstvo kad je opća država izravna druga ugovorna strana osiguranog dužničkog instrumenta i (b) za preuzetu obvezu po kreditima i ostale preuzete obveze kad je opća država druga ugovorna strana čiji kreditni rizik preuzima institucija koja izvješćuje.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Članak 4.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72.
BAD-a Obveze stavak 6. točka (c), izvanbilančne stavke, članak 27. stavak 11., članak 28. stavak 8., članak 33.; MSFI 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20; MRS 37, MSFI 4, Prilog V. dio 2.11.
Where national GAAP under BAD also require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
Rezervacije za sve izvanbilančne izloženosti neovisno o tome kako se mjere osim onih koje se mjere po fer vrijednosti kroz dobit ili gubitak u skladu s MSFI-jem 9.
“Change in fair value for the period” shall include gains or losses from re-measurements in accordance with IFRS 9, IFRS 13 or national GAAP where applicable, in the period of the instruments that continue to exist at the reporting date.
Na temelju MSFI-ja umanjenje vrijednosti preuzete obveze po kreditima iskazuje se u stupcu 150 kad institucija ne može odvojeno utvrditi očekivane kreditne gubitke koji se odnose na iskorišteni i neiskorišteni iznos dužničkog instrumenta.
These gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts reported are before taxes.
Ako kombinirani očekivani kreditni gubici tog financijskog instrumenta premašuju bruto knjigovodstvenu vrijednost dužničke komponente instrumenta, preostali saldo očekivanih kreditnih gubitaka iskazuje se kao rezervacija u stupcu 250.
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Za izvanbilančne stavke mjerene po fer vrijednosti kroz dobit ili gubitak na temelju MSFI-ja 9, akumulirane negativne promjene fer vrijednosti zbog kreditnog rizika (Prilog V., dio 2., točka 110.).
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Moraju se iskazati kreditne izvedenice koje nisu u skladu s definicijom financijskih jamstava koje je institucija koja izvješćuje sklopila s drugim ugovornim stranama koje nisu opće države i čija je referentna izloženost opća država.
Template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Ovi se stupci ne iskazuju za izloženosti raščlanjene prema riziku, regulatornom pristupu i kategoriji izloženosti (redci od 020 do 160).
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Izloženosti iskazane u ovom odjeljku ne uzimaju se u obzir za izračun vrijednosti izloženosti i iznosa izloženosti ponderiranog rizikom (stupci 290 i 300) koji se temelji isključivo na izravnim izloženostima.