natgillin/translations-raw huggingface dataset:
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
‚dôchodky a podobné výdavky‘ zahŕňajú hodnotu vykázanú v období ako výdavky na zamestnancov pri akýchkoľvek záväzkoch týkajúcich sa požitkov po skončení zamestnania (pre programy so stanovenými príspevkami aj programy so stanovenými požitkami) a príspevky do fondu sociálneho zabezpečenia;
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
‚platby na základe podielov‘ zahŕňajú hodnotu vykázanú v období ako výdavky na zamestnancov určené na platby na základe podielov.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
ROZČLENENIE VYBRANÝCH POLOŽIEK VÝKAZU ZISKOV A STRÁT (45)
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
‚Finančné záväzky určené za oceňované reálnou hodnotou cez výsledok hospodárenia‘ zahŕňajú len zisky a straty v dôsledku zmeny vlastného kreditného rizika emitentov záväzkov určených za oceňované reálnou hodnotou cez výsledok hospodárenia, ak sa vykazujúca inštitúcia rozhodla vykázať ich vo výsledku hospodárenia, pretože ich vykázanie v inom komplexnom účtovnom výsledku by spôsobilo alebo zväčšilo účtovný nesúlad.
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
‚Zisky alebo straty z ukončenia vykazovania nefinančných aktív‘ sa rozčleňujú podľa druhu aktív; každá riadková položka zahŕňa zisk alebo stratu z aktíva, ktorého vykazovanie bolo ukončené.
The fee and commission income and expenses shall be reported by type of activity.
‚Ostatné aktíva‘ zahŕňajú iné hmotné aktíva, nehmotné aktíva a investície nevykázané inde.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Náklady inštitúcie ako nájomcu sa zahrňujú do položky ‚ostatné administratívne výdavky‘.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].
Zisky alebo straty z ukončenia vykazovania a precenení držieb zlata, iných vzácnych kovov a iných komodít oceňovaných reálnou hodnotou sa po odpočítaní nákladov na predaj vykazujú v položkách zahrnutých v ‚ostatných prevádzkových výnosoch‘. ‚Ostatné‘ alebo „ostatné prevádzkové náklady.
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
Ostatné‘.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
VÝKAZ ZMIEN VLASTNÉHO IMANIA (46)
Institutions shall report fee and commission income and expenses according to the following criteria:
Vo výkaze zmien vlastného imania sa zverejňuje zosúladenie medzi účtovnou hodnotou na začiatku obdobia (počiatočný zostatok) a na konci obdobia (konečný zostatok) pre každú zložku vlastného imania.
“Securities.
‚Prevody medzi zložkami vlastného imania‘ zahŕňajú všetky sumy prevedené do vlastného imania vrátane ziskov aj strát v dôsledku vlastného kreditného rizika záväzkov určených na oceňované reálnou hodnotou cez výsledok hospodárenia a akumulované zmeny reálnej hodnoty nástrojov vlastného imania oceňovaných reálnou hodnotou cez iný komplexný účtovný výsledok, ktoré sú pri ukončení vykazovania prevedené na iné zložky vlastného imania.
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
ČASŤ 3
“Securities.
V tabuľkách 2 a 3 sa zoraďujú triedy expozícií použité na výpočet kapitálových požiadaviek na sektory protistrany podľa nariadenia CRR použité v tabuľkách FINREP.
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Tabuľka 2
“Securities.
Triedy expozícií podľa štandardizovaného prístupu (SA) (článok 112 nariadenia CRR)
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
Sektory protistrany FINREP
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
Poznámky
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
Centrálne banky
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
Orgány verejnej správy
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Tieto expozície sa priradia sektorom protistrany FINREP podľa povahy bezprostrednej protistrany.
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
Úverové inštitúcie
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
Ostatné finančné korporácie
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Nefinančné korporácie
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Multilaterálne rozvojové banky
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
(t. j. úverové inštitúcie a investičné spoločnosti)
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Domácnosti
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
Nefinančné korporácie
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Nefinančné korporácie
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Tieto expozície sa priradia sektorom protistrany FINREP podľa povahy bezprostrednej protistrany.
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
V stave zlyhania
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
ja) Položky, s ktorými súvisí osobitne vysoké riziko
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Tieto expozície sa priradia sektorom protistrany FINREP podľa podkladového rizika sekuritizácie.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
Ak sekuritizačné pozície ostanú vykázané v súvahe, vo FINREP sú sektory protistrany sektormi bezprostredných protistrán týchto pozícií.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Inštitúcie a podnikateľské subjekty s krátkodobým ratingovým hodnotením
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
Podniky kolektívneho investovania
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
Nástroje vlastného imania
This item shall be reported by type of product;
Investície do podnikov kolektívneho investovania sa vo FINREP klasifikujú ako nástroje vlastného imania bez ohľadu na to, či sa nariadením CRR umožňuje prezretie.
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Vlastné imanie je vo FINREP rozdelené ako nástroje v rôznych kategóriách finančných aktív.
Other measurement bases including nominal value may be used where the fair value is not available.
Rôzne položky súvahy
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Ostatné položky môžu byť vo FINREP zahrnuté v rôznych kategóriách aktív.
Reported amounts shall include accrued interest, where appropriate.
Tabuľka 3
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Prístup na základe interných ratingov
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Triedy expozícií podľa prístupu na základe interných ratingov (IRBA)
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
(článok 147 nariadenia CRR)
RELATED PARTIES (31)
(t. j. úverová inštitúcia a investičné spoločnosti, ako aj niektoré orgány verejnej správy a multilaterálne banky)
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
Tieto expozície sa priradia sektorom protistrany FINREP podľa podkladového rizika sekuritizačných pozícií.
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
Ak sekuritizačné pozície ostanú vykázané v súvahe, vo FINREP sú sektory protistrany sektormi bezprostredných protistrán týchto pozícií.
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
Ostatné záväzky, ktoré nemajú povahu kreditného záväzku
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Ostatné položky môžu byť vo FINREP zahrnuté v rôznych kategóriách aktív.“
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
Nariadenie Európskeho parlamentu a Rady (ES) č. 1606/2002 z 19. júla 2002 o uplatňovaní medzinárodných účtovných noriem (Ú. v. ES L 243, 11.9.2002, s. 1).
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
Nariadenie Európskej centrálnej banky (ES) č. 1071/2013 z 24. septembra 2013 o bilancii sektora peňažných finančných inštitúcií (prepracované znenie) (ECB/2013/33) (Ú. v. EÚ L 297, 7.11.2013, s. 1).
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Nariadenie Európskeho parlamentu a Rady (ES) č. 1893/2006 z 20. decembra 2006, ktorým sa zavádza štatistická klasifikácia ekonomických činností NACE Revision 2 a ktorým sa mení a dopĺňa nariadenie Rady (EHS) č. 3037/90 a niektoré nariadenia ES o osobitných oblastiach štatistiky (Ú. v. EÚ L 393, 30.12.2006, s. 1).
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
Smernica Rady 86/635/EHS z 8. decembra 1986 o ročnej účtovnej závierke a konsolidovaných účtoch bánk a iných finančných inštitúcií (Ú. v. ES L 372, 31.12.1986, s. 1).
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
Smernica Európskeho parlamentu a Rady 2013/34/EÚ z 26. júna 2013 o ročných účtovných závierkach, konsolidovaných účtovných závierkach a súvisiacich správach určitých druhov podnikov, ktorou sa mení smernica Európskeho parlamentu a Rady 2006/43/ES a zrušujú smernice Rady 78/660/EHS a 83/349/EHS (Ú. v. EÚ L 182, 29.6.2013, s. 19).
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
Odporúčanie Komisie zo 6. mája 2003 o vymedzení mikropodnikov, malých a stredných podnikov [K(2003) 1422] (Ú. v. EÚ L 124, 20.5.2003, s. 36).
“Gains or losses on de-recognition of non-financial assets”;
PRÍLOHA IV
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
„PRÍLOHA IX
“Profit or loss after tax from discontinued operations”.
POKYNY PRE VYKAZOVANIE VEĽKEJ MAJETKOVEJ ANGAŽOVANOSTI A RIZIKA KONCENTRÁCIE
“Impairment or (-) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Štruktúra a pravidlá
“Provisions or (-) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Skratky
GROUP STRUCTURE (40)
Rozsah pôsobnosti a úroveň vykazovania LE
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
Štruktúra vzoru LE
All entities regardless the activity they perform shall be reported.
Vymedzenie pojmov a všeobecné pokyny na účely vykazovania LE
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
C 26.00 – Vzor limitov LE
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
Pokyny týkajúce sa jednotlivých riadkov
“LEI code” shall include the LEI code of the investee.
C 27.00 – Identifikácia protistrany (LE1)
Where a LEI code exists for the investee it shall be reported;
Pokyny týkajúce sa jednotlivých stĺpcov
“Entity code” shall include the identification code of the investee.
C 28.00 – Expozície v neobchodnej a obchodnej knihe (LE2)
The entity code is a row identifier and shall be unique for each row in template 40.1.
C 29.00 – Podrobnosti o expozíciách voči individuálnym klientom v rámci skupín prepojených klientov (LE3)
“Entity name” shall include the name of the investee;
C 30.00 – Skupiny splatností desiatich najväčších expozícií voči inštitúciám a desiatich najväčších expozícií voči neregulovaným subjektom finančného sektora (vzor LE4)
“Entry date” means the date in which the investee entered within the “scope of the group”;
C 31.00 – Skupiny splatností desiatich najväčších expozícií voči inštitúciám a desiatich najväčších expozícií voči neregulovaným subjektom finančného sektora: podrobnosti o expozíciách voči individuálnym klientom v rámci skupín prepojených klientov (vzorLE5).
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Rámec vykazovania veľkej majetkovej angažovanosti (‚LE‘ – Large Exposures) sa skladá zo šiestich vzorov, ktoré obsahujú tieto informácie:
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
limity veľkej majetkovej angažovanosti;
“Residence of investee” means the country of residence of the investee;
identifikáciu protistrany (vzor LE1);
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
expozície v neobchodnej a obchodnej knihe (vzor LE2);
“NACE code” shall be provided on the basis of the principal activity of the investee.
podrobnosti o expozíciách voči individuálnym klientom v rámci skupín prepojených klientov (vzor LE3);
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
skupiny splatností desiatich najväčších expozícií voči inštitúciám a desiatich najväčších expozícií voči neregulovaným subjektom finančného sektora (vzor LE4);
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
skupiny splatností desiatich najväčších expozícií voči inštitúciám a desiatich najväčších expozícií voči neregulovaným subjektom finančného sektora: podrobnosti o expozíciách voči individuálnym klientom v rámci skupín prepojených klientov (vzor LE5).
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Pokyny zahŕňajú odkazy na právne predpisy, ako aj podrobné informácie týkajúce sa údajov, ktoré sa vykazujú v každom vzore.
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Pri odkazovaní na stĺpce, riadky a bunky vzorov sa v pokynoch a pravidlách validácie dodržiava pravidlo označovania stanovené v nasledujúcich odsekoch.
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
V pokynoch a pravidlách validácie sa všeobecne používa toto pravidlo: vzor;riadok;stĺpec.
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Na vyjadrenie toho, že sa validácia uskutočňuje pre všetky vykazované riadky, sa použije znak hviezdičky.
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
V prípade validácií v rámci vzoru, v ktorom sa používajú len údajové body z daného vzoru, označenia neodkazujú na vzor: riadok;stĺpec.
“Acquisition cost” means the amount paid by the investors;
ABS(hodnota): absolútna hodnota bez znamienka.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
Akákoľvek hodnota, ktorá expozície zvyšuje, sa vykazuje ako kladné číslo.
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
Naopak, akákoľvek hodnota, ktorá expozície znižuje, sa vykazuje ako záporné číslo.
The following information shall be reported on an “instrument-by-instrument” basis:
Ak je pred označením položky záporné znamienko (-), pre danú položku sa nevykáže žiadne kladné číslo.
“Security code” shall include the ISIN code of the security.
Na účely tejto prílohy sa nariadenie (EÚ) č. 575/2013 označuje ako ‚CRR‘.
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
Pokyny uvedené v tejto prílohe týkajúce sa vykazovania veľkej majetkovej angažovanosti sa vzťahujú aj na vykazovanie významných expozícií podľa článkov 9 a 11 v súlade s rozsahom pôsobnosti vymedzeným v uvedených článkoch.