natgillin/translations-raw huggingface dataset:
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Izkaz sprememb lastniškega kapitala razkriva uskladitev med knjigovodsko vrednostjo na začetku obdobja (začetno stanje) in na koncu obdobja (končno stanje) za vsako sestavino lastniškega kapitala.
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
DEL 3
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
Naslednji razpredelnici vzporejata kategorije izpostavljenosti, uporabljenih za izračun kapitalskih zahtev v skladu s CRR, in sektorje nasprotnih strank, uporabljenih v razpredelnicah FINREP.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Razpredelnica 2
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
Standardizirani pristop
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Kategorije izpostavljenosti na podlagi standardiziranega pristopa (člen 112 CRR)
‘Of which: defaulted’ shall include the carrying amount of those debt instruments whose counterparty has incurred in default according to Article 178 of the CRR.
Sektorji nasprotnih strank na podlagi FINREP
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
Opombe
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
multilateralne razvojne banke
For the purposes of the calculation of the threshold in Article 9(e) 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.
(tj. kreditne institucije in investicijska podjetja)
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken-down by measurement method.
nefinančne družbe
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
nefinančne družbe
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
neplačane izpostavljenosti
The fee and commission income and expenses shall be reported by type of activity.
(ja) postavke, povezane z zelo visokim tveganjem
Under IFRS or compatible National GAAP, this template includes fee and commission income and expenses other than:
Pozicije v listinjenju
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
Te izpostavljenosti je treba dodeliti sektorjem nasprotnih strank na podlagi FINREP glede na tveganje v zvezi z listinjenjem.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
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 form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
institucije in podjetja s kratkoročno bonitetno oceno
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’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
kolektivni naložbeni podjemi
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
Institutions shall report fee and commission income and expenses according to the following criteria:
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
‘Securities.
različne postavke bilance stanja
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution.
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
‘Securities.
Razpredelnica 3
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
‘Securities.
Kategorije izpostavljenosti na podlagi pristopa IRB (člen 147 CRR)
Other’ includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution.
(tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje pozicij v listinjenju.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services.
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution.
druge nekreditne obveznosti
‘Servicing fees from securitisation activities’ includes, 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.
PRILOGA VI
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’.
POROČANJE O IZGUBAH IZ NASLOVA KREDITOV, ZAVAROVANIH Z NEPREMIČNINAMI
‘Other’ includes 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.
C 15.00 – IZPOSTAVLJENOSTI IN IZGUBE IZ NASLOVA KREDITOV, ZAVAROVANIH Z NEPREMIČNINAMI (IZGUBE CR IP)
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Izgube
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
Izpostavljenosti
‘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.
Vsota izgub iz naslova kreditov do referenčnih ravni
‘Custody assets’ refers 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.
Vsota skupnih izgub
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Vsota izpostavljenosti
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities.
Od tega: nepremičnina, katere vrednost je ocenjena s hipotekarno kreditno vrednostjo
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
zavarovani s:
It includes, 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.
Stanovanjske nepremičnine
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Poslovne nepremičnine
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.
PRILOGA VII
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services.
NAVODILA ZA POROČANJE O IZGUBAH IZ NASLOVA KREDITOV, ZAVAROVANIH Z NEPREMIČNINAMI
‘Payment services’ refers 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.
Ta priloga vsebuje dodatna navodila v zvezi z razpredelnicami iz Priloge VI k tej uredbi.
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
Ta priloga dopolnjuje navodila v obliki sklicevanj iz razpredelnic v Prilogi VI.
This item shall be reported by type of product.
Poleg tega se uporabljajo tudi vsa splošna navodila iz dela I Priloge II k tej uredbi.
‘Amount of the assets involved in the services provided’ includes the amount of assets in relation to which the institution is acting, using the fair value.
Obseg poročanja
Other measurement bases including nominal value may be used if the fair value is not available.
Podatke iz člena 101(1) CRR poročajo vse institucije, ki uporabljajo nepremičnine za namene naslova II dela 3 CRR.
In those cases 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.
Predloga zajema vse nacionalne trge, ki jim je izpostavljena institucija/skupina institucij (glej člen 101(1) CRR).
Reported amounts shall include accrued interest, if appropriate.
V skladu s tretjim stavkom člena 101(2) je treba podatke poročati ločeno za vsak nepremičninski trg znotraj Unije.
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Opredelitev pojmov
‘Liquidity support drawn’ shall mean 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.
Tokovi poplačil iz drugih virov (npr. bančna jamstva, življenjsko zavarovanje itd.) se ne pripoznajo pri izračunu izgub iz naslova nepremičnin.
RELATED PARTIES (31)
Izgube ene pozicije se ne pobotajo z dobičkom uspešnega poplačila druge pozicije.
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.
V skladu z opredelitvijo iz člena 5(2) CRR pri izpostavljenostih, zavarovanih s stanovanjskimi in poslovnimi nepremičninami, mora izračun ekonomske izgube izhajati iz vrednosti neporavnane izpostavljenosti na datum poročanja in mora vključevati vsaj: (i) prihodke iz unovčenja zavarovanja s premoženjem; (ii) neposredne stroške (vključno s plačili obrestnih mer in stroški izterjav, povezanimi z unovčenjem zavarovanja s premoženjem); in (iii) posredne stroške (vključno z operativnimi stroški enote za izterjavo).
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Vse sestavne dele je treba diskontirati na referenčni datum poročanja.
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 the CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
Vrednost izpostavljenosti: za vrednost izpostavljenosti veljajo pravila iz naslova II dela 3 CRR (v zvezi z institucijami, ki uporabljajo standardizirani pristop, glej poglavje 2, v zvezi z institucijami, ki uporabljajo pristop IRB, pa poglavje 3).
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 when either proportional consolidation or the equity method is applied.
Vrednost premoženja: za vrednost premoženja veljajo pravila iz naslova II dela 3 CRR.
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
Učinek F/X: pri valuti poročanja se uporabi menjalni tečaj na datum poročanja.
‘Gains or losses on derecognition of non-financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties.
Valuta poročanja je menjalni tečaj na datum poročanja.
This item shall include the gains and losses on derecognition of non-financial assets, which have been generated by transactions with related parties and that are part of the following line items of the ‘Statement of profit or loss’:
Poleg tega je treba pri ocenah ekonomskih izgub upoštevati učinek F/X, če je izpostavljenost ali zavarovanje s premoženjem denominirano v drugi valuti.
‘Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates’
Poročanje o izgubah iz naslova kreditov, zavarovanih z nepremičninami (CR IP) v skladu z obsegom poročanja zajema naslednje predloge:
‘Gains or losses on derecognition of non-financial assets other than held for sale’,
eno skupno predlogo;
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and
eno predlogo za vsak nacionalni trg znotraj Unije, ki mu je izpostavljena institucija, in
‘Profit or loss after tax from discontinued operations’.
eno predlogo, v kateri so združeni podatki za vse nacionalne trge zunaj Unije, ki jim je izpostavljena institucija.
GROUP STRUCTURE (40)
Poročanje o izpostavljenostih in izgubah
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
Izpostavljenosti: vse izpostavljenosti, ki so obravnavane v skladu z naslovom II dela 3 CRR in pri katerih se uporabi zavarovanje s premoženjem za zmanjšanje kapitalskih zahtev, se sporočajo v okviru izgub CR IP.
All subsidiaries regardless the activity they perform shall be reported.
Izgube: institucija, ki ima zadevno izpostavljenost do konca obdobja poročanja, poroča o izgubah.
The following information shall be reported on a ‘entity-by-entity’ basis:
O izgubah se poroča takoj, ko je treba v skladu z računovodskimi pravili vknjižiti rezervacije.
‘LEI code’ includes the LEI code of the investee.
Poročati je treba tudi o ocenjenih izgubah.
‘Entity code’ includes the identification code of the investee.
Podatki o izgubah se zbirajo za vsak kredit posebej, tj. združevanje posameznih podatkov o izgubi iz naslova izpostavljenosti, zavarovanih z nepremičninami.
‘Entity name’ includes the name of the investee.
Referenčni datum: za poročanje o izgubah je treba uporabiti vrednost izpostavljenosti na datum nastopa neplačila.
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’.
O izgubah je treba poročati za vsa neplačila v zvezi s krediti, zavarovanimi z nepremičninami, ki nastanejo v zadevnem obdobju poročanja (tj. ne glede na to, ali je proces izterjave v zadevnem obdobju končan ali ne).
‘Share capital’ means the total amount of capital issued by the investee as at the reference date.
Ker je lahko med neplačilom in unovčenjem izgub precejšnji časovni zamik, se o ocenah izgub (ki vključujejo nedokončan proces izterjave) poroča, kadar izterjava ni končana v obdobju poročanja.
‘Equity of Investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ include the amounts of these items in the last financial statements of the investee.
Za vsa neplačila, ugotovljena v obdobju poročanja, so na voljo trije scenariji: (i) neplačani kredit se lahko prestrukturira tako, da ni več obravnavan kot neplačan (ugotovljena ni nobena izguba); (ii) dokončano je unovčenje celotnega zavarovanja s premoženjem (končan proces izterjave, dejanska izguba je znana); ali (iii) proces izterjave je nedokončan (uporabiti je treba ocene izgub).
‘Residence of investee’ means the country of residence of the investee.
Poročanje o izgubah vključuje le izgube iz scenarija (ii), tj. unovčenja zavarovanja s premoženjem (ugotovljena izguba), in scenarija (iii), tj. nedokončanega procesa izterjave (ocene izgub).
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1.
Ker se o izgubah poroča le za izpostavljenosti, katerih neplačilo je nastopilo v obdobju poročanja, se spremembe izgub iz izpostavljenosti, katerih neplačilo je nastopilo v prejšnjih obdobjih poročanja, ne upoštevajo v podatkih, zajetih v poročanje.
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
To pomeni, da prihodki iz unovčitve zavarovanja s premoženjem v poznejšem obdobju poročanja ali stroški, ki so nižji od predhodnih ocen, niso vključeni v poročanje.
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’). (j) ‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date.
Vloga ocene vrednosti premoženja: zadnja ocena vrednosti premoženja pred datumom nastopa neplačila izpostavljenosti je potrebna kot referenčni datum za poročanje o delu izpostavljenosti, zavarovanemu s hipotekami na nepremičnine.
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Po nastopu neplačila se lahko vrednost premoženja ponovno oceni.
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate).
Ta nova vrednost pa ne sme biti pomembna za opredelitev dela izpostavljenosti, ki je bil prvotno v celoti (in popolnoma) zavarovan s hipotekami na nepremičnine.
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method).
Vendar se nova vrednost premoženja upošteva pri poročanju o ekonomski izgubi (znižana vrednost premoženja je del ekonomskih stroškov).
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method).
Obravnava prodaje kreditov v obdobju poročanja: institucija, ki ima zadevno izpostavljenost do konca obdobja poročanja, poroča o izgubah, vendar le, če je bilo ugotovljeno neplačilo za zadevno izpostavljenost.
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated.
Člen 101(1)(a) in (d) CRR
‘Acquisition cost’ means the amount paid by the investors.
Tržna vrednost in hipotekarna kreditna vrednost v skladu s členom 4(74) in (76) CRR
‘Goodwill link to the investee’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’.
V tem stolpcu so zbrane vse izgube iz naslova kreditov, zavarovanih s stanovanjskimi ali poslovnimi nepremičninami, do dela izpostavljenosti, ki se obravnava kot v celoti in popolnoma zavarovano v skladu s členom 124(1) CRR.
‘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.
Od tega: nepremičnine, katerih vrednost je ocenjena s hipotekarno kreditno vrednostjo
The following information shall be reported on an ‘instrument-by-instrument’ basis:
Poročanje o teh izgubah, kadar je vrednost zavarovanja s premoženjem izračunana kot hipotekarna kreditna vrednost.
‘Security code’ includes the ISIN code of the security.
Člen 101(1)(b) in (e) CRR
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
V tem stolpcu so zbrane vse izgube iz naslova kreditov, zavarovanih s stanovanjskimi ali poslovnimi nepremičninami, do dela izpostavljenosti, ki se obravnava kot v celoti zavarovano v skladu s členom 124(1) CRR.
‘Holding company code’ is the identification code of the entity within the group that holds the investment.
Poročanje o teh izgubah, kadar je vrednost zavarovanja s premoženjem izračunana kot hipotekarna kreditna vrednost.
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
Člen 101(1)(c) in (f) CRR
The amounts shall correspond to the security held by the related holding company.
Vrednost, ki jo je treba sporočiti, je le del vrednosti izpostavljenosti, za katero se šteje, da je v celoti zavarovana z nepremičninami, tj. del, ki se šteje kot nezavarovan, se ne upošteva pri poročanju o izgubi.
FAIR VALUE (41)
PRILOGA VIII
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27A shall be reported in this template.
PREDLOGE ZA POROČANJE O VELIKIH IZPOSTAVLJENOSTIH IN TVEGANJU KONCENTRACIJE
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
PREDLOGE ZA VELIKE IZPOSTAVLJENOSTI
‘Hybrid contracts’ includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
Ime predloge/skupine predlog