natgillin/translations-raw huggingface dataset:
Short positions arise when the institution sells securities acquired in a reverse repurchase loan, or borrowed in a securities lending transaction, which direct counterparty is a General government.
Priame expozície patriace do rozsahu pôsobnosti článku 271 CRR, na ktoré sa vzťahujú požiadavky na vlastné zdroje pre kreditné riziko protistrany aj trhové riziko, sa vykazujú v riadkoch pre kreditné riziko (020 až 155) aj v riadku pre trhové riziko (riadok 160): expozícia z dôvodu kreditného rizika protistrany sa vykazuje v riadkoch kreditného rizika, zatiaľ čo expozícia z dôvodu trhového rizika sa vykazuje v riadku trhového rizika.
The carrying amount is the fair value of the short positions.
170 – 230
Short positions must be reported by residual maturity bucket, as defined in row 170 to 230, and by immediate counterparty.
ROZČLENENIE EXPOZÍCIÍ PODĽA ZOSTATKOVEJ SPLATNOSTI
Short positions will be then used for netting with positions for the same residual maturity and immediate counterparty for the computation of columns 030 to 120.
Zostatková splatnosť sa vypočítava v dňoch medzi zmluvným dátumom splatnosti a referenčným dátumom vykazovania pre všetky pozície.
Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, which direct counterparty is a General government, that are included in the held for trading or trading financial assets accounting portfolios (columns 030 or 040).
Expozície voči orgánom verejnej správy sa rozčlenia podľa zostatkovej splatnosti a priradia sa k stanoveným skupinám takto:
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
[0 – 3M [: menej ako 90 dní
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
[: 90 dní alebo viac a menej než 365 dní
[Annex V, Part 2, paragraphs 70 and 71]
[: 365 dní alebo viac a menej než 730 dní
Accumulated impairment — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
[: 730 dní alebo viac a menej než 1 095 dní
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
[: 1 095 dní alebo viac a menej než 1 825 dní
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
[: 1 825 dní alebo viac a menej než 3 650 dní
[Annex V, Part 2, paragraph 69]
more: 3 650 dní a viac“
Accumulated negative changes in fair value due to credit risk — of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
Údaje požadované v tomto vzore od inštitúcií sa vykazujú na akumulovanom základe za kalendárny rok alebo podľa príslušného výkazu (t. j. od 1. januára bežného roka).
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
‚Samostatné inštitúcie‘ nie sú súčasťou skupiny, ani sa nekonsolidujú v tej istej krajine, kde sa na ne vzťahujú požiadavky na vlastné zdroje.
Accumulated negative changes in fair value due to credit risk — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
PRÍLOHA III
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
„PRÍLOHA V
200-230
VYKAZOVANIE FINANČNÝCH INFORMÁCIÍ
DERIVATIVES
Obsah
Direct derivative positions are to be reported in columns 200 to 230.
VŠEOBECNÉ POKYNY
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
Odkazy
200-210
Pravidlá
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether they are used in a qualifying hedging relationship, are held for trading or are included in the trading portfolio under IFRS and national GAAP based on BAD.
Konsolidácia
Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (Annex V, Part 2, paragraphs 120, 124, 125 and 137 to 140).
Účtovné portfóliá finančných nástrojov
Derivatives with positive fair value: Carrying amount
Finančné aktíva
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
Finančné záväzky
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
Finančné nástroje
Derivatives with positive fair value: Notional amount
Hrubá účtovná hodnota
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
Rozčlenenie protistrán
220-230
POKYNY TÝKAJÚCE SA VZOROV
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
Súvaha
Derivatives with negative fair value: Carrying amount
Aktíva (1.1)
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
Záväzky (1.2)
Derivatives with negative fair value: Notional amount
Vlastné imanie (1.3)
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
Výkaz ziskov a strát (2)
240-260
Výkaz komplexného účtovného výsledku (3)
OFF-BALANCE SHEET EXPOSURES
Rozčlenenie finančných aktív podľa nástroja a podľa sektora protistrany (4)
When the direct counterparty of the off-balance sheet item is a General government as defined above in paragraph 1, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (Annex V, Part 2, paragraphs 102-119).
Rozčlenenie neobchodných úverov a preddavkov podľa produktu (5)
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
Rozčlenenie neobchodných úverov a preddavkov nefinančným korporáciám podľa kódov NACE (6)
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
Finančné aktíva podliehajúce zníženiu hodnoty, ktoré sú po termíne splatnosti (7)
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
Rozčlenenie finančných záväzkov (8)
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
Úverové prísľuby, finančné záruky a ostatné prísľuby (9)
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
Deriváty a účtovanie hedžingu (10 a 11)
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
Klasifikácia derivátov podľa druhu rizika
270-280
Hodnoty, ktoré sa vykazujú pre deriváty
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
Deriváty klasifikované ako ‚ekonomické hedžingy‘
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
Rozčlenenie derivátov podľa sektora protistrany
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
Účtovanie hedžingu podľa národných GAAP (11.2)
Derivatives with positive fair value — Carrying amount
Hodnota, ktorá sa má vykázať pri nederivátových hedžingových nástrojoch (11.3 a 11.3.1)
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Hedžované položky v hedžingoch reálnej hodnoty (11.4)
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
Pohyby v opravných položkách a rezervy na kreditné straty (12)
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a positive fair value at the reference reporting date, independently how they are accounted for.
Pohyby v opravných položkách na kreditné straty a zníženie hodnoty nástrojov vlastného imania podľa národných GAAP na základe BAD (12.0)
Derivatives with negative fair value — Carrying amount
Pohyby v opravných položkách a rezervy na kreditné straty podľa IFRS (12.1)
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Prevody medzi etapami zníženia hodnoty (prezentácia na hrubom základe) (12.2)
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
Prijatý kolaterál a záruky (13)
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Rozčlenenie kolaterálu a záruk podľa úverov a preddavkov iných než držaných na obchodovanie (13.1)
Exposure value for exposures subject to the credit risk framework.
Kolaterál získaný nadobudnutím vlastníctva počas obdobia [držaný k dátumu vykazovania] (13.2)
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Kolaterál získaný nadobudnutím vlastníctva [hmotné aktíva], akumulovaný (13.3)
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Poradie reálnej hodnoty: Finančné nástroje oceňované reálnou hodnotou (14)
Risk weighted exposure amount for exposures subject to the credit risk framework.
Ukončenie vykazovania a finančné záväzky súvisiace s prevedenými finančnými aktívami (15)
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Rozčlenenie vybraných položiek výkazu ziskov a strát (16)
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
Úrokové výnosy a náklady podľa nástroja a sektora protistrany (16.1)
For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown.
Zisky alebo straty týkajúce sa ukončenia vykazovania finančných aktív a záväzkov neoceňovaných reálnou hodnotou cez výsledok hospodárenia, podľa nástroja (16.2)
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
Zisky alebo straty z finančných aktív a záväzkov držaných na obchodovanie a z obchodných finančných aktív a z finančných záväzkov na obchodovanie, podľa nástroja (16.3)
Aggregate of exposures to General governments, as defined in paragraph 1
Zisky alebo straty z finančných aktív a záväzkov držaných na obchodovanie a z obchodných finančných aktív a z finančných záväzkov na obchodovanie, podľa rizika (16.4)
020-155
Zisky alebo straty z neobchodných finančných aktív povinne oceňovaných reálnou hodnotou cez výsledok hospodárenia, podľa nástroja (16.4.1)
Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II CRR.
Zisky alebo straty z finančných aktív a záväzkov určených za oceňované reálnou hodnotou cez výsledok hospodárenia, podľa nástroja (16.5)
Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk.
Zisky alebo straty z účtovania hedžingu (16.6)
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row.
Zníženie hodnoty nefinančných aktív (16.7)
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Zosúladenie medzi rozsahom pôsobnosti účtovnej konsolidácie a rozsahom pôsobnosti konsolidácie podľa nariadenia CRR (17)
Exposures to General governments that are central governments.
Problémové expozície (18)
These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Expozície s odloženou splatnosťou (19)
Exposures to General governments that are regional governments or local authorities.
Geografické rozčlenenie (20)
These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Geografické rozčlenenie podľa miesta činností (20.1 – 20.3)
Exposures to General governments that are public sector entities.
Geografické rozčlenenie podľa sídla protistrany (20.4 – 20.7)
These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Hmotné a nehmotné aktíva: aktíva podliehajúce operatívnemu lízingu (21)
Exposures to General governments that are international organisations.
Správa aktív, správa finančných nástrojov a ostatné funkcie spravovania (22)
These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Príjmy a výdavky z poplatkov a provízií podľa činnosti (22.1)
Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements.
Aktíva zahrnuté v poskytovaných službách (22.2)
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Podiely v nekonsolidovaných štruktúrovaných účtovných jednotkách (30)
Exposures to General governments that are central governments and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
Spriaznené osoby (31)
Regional governments or local authorities [Central governments and central banks]
Spriaznené osoby: im splatné sumy a pohľadávky voči nim (31.1)
Exposures to General governments that are regional governments or local authorities and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Spriaznené osoby: výdavky a príjmy generované transakciami s nimi (31.2)
Exposures to General governments that are regional governments or local authorities and that are allocated to the “Institutions” exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Štruktúra skupiny (40)
Public sector entities [Central governments and central banks]
Štruktúra skupiny: ‚podľa jednotlivých subjektov‘ (40.1)
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Štruktúra skupiny: ‚podľa jednotlivých nástrojov‘ (40.2)
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the “Institutions” exposure class in accordance with Article 147(4)(b) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Reálna hodnota (41)
International Organisations [Central governments and central banks]
Poradie reálnej hodnoty: finančné nástroje v amortizovanej hodnote (41.1)
Exposures to General governments that are International Organisations and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(c) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Využívanie opcie na reálnu hodnotu (41.2)
Exposures to General governments other than those included in rows 090 to 140 above which are allocated to IRB exposure classes in accordance with Article 147 CRR for the purposes of calculating own funds requirements.
Hmotné a nehmotné aktíva: účtovná hodnota podľa metódy oceňovania (42)
Exposures subject to market risk
Rezervy (43)
Market risk exposures cover positions for which own funds requirements are calculated according to Title IV of Part Three CRR.
Programy so stanovenými požitkami a zamestnanecké požitky (44)
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposure due to counterparty credit risk shall be reported in the credit risk rows, while the exposure due to market risk shall be reported in the market risk row.
Zložky čistých aktív a záväzkov z programov so stanovenými požitkami (44.1)
170-230
Pohyby záväzkov zo stanovených požitkov (44.2)
BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY
Doplňujúce položky [súvisiace s výdavkami na zamestnancov] (44.3)
Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions.
Rozčlenenie vybraných položiek výkazu ziskov a strát (45)
Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows:
Zisky alebo straty z finančných aktív a záväzkov určených za oceňované reálnou hodnotou cez výsledok hospodárenia, podľa účtovného portfólia (45.1)
[0 - 3M [: Less than 90 days
Zisky alebo straty z ukončenia vykazovania nefinančných aktív (45.2)
[: Equal or greater than 90 days and less than 365 days
Ostatné prevádzkové výnosy a náklady (45.3)
[: Equal or greater than 365 days and less than 730 days
Výkaz zmien vlastného imania (46)
[: Equal or greater than 730 days and less than 1,095 days
ZORAĎOVANIE TRIED EXPOZÍCIÍ A SEKTOROV PROTISTRANY
[: Equal or greater than 1,095 days and less than 1,825 days
ČASŤ 1
[: Equal or greater than 1,825 days and less than 3,650 days
ODKAZY
more: Equal or greater than 3,650 days’
V tejto prílohe sa nachádzajú ďalšie pokyny týkajúce sa vzorov finančných informácií (‚FINREP‘) v prílohách III a IV k tomuto nariadeniu.
The data requested from institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
V tejto prílohe sa doplňujú pokyny zahrnuté vo vzoroch v prílohách III a IV vo forme odkazov.