natgillin/translations-raw huggingface dataset:
“Held for trading” includes the carrying amount of hybrid financial instruments classified, as a whole, as “financial assets held for trading” or “financial liabilities held for trading”; that is it includes non-separated hybrid instruments in their entirely.
gospodinjstva Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
neplačane izpostavljenosti
CARRYING AMOUNT BY MEASUREMENT METHOD (42)
(ja) postavke, povezane z zelo visokim tveganjem
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
Te izpostavljenosti je treba dodeliti sektorjem nasprotnih strank na podlagi FINREP glede na tveganje v zvezi z listinjenjem.
“Other intangible assets” include all other intangible assets than goodwill.
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
PROVISIONS (43)
institucije in podjetja s kratkoročno bonitetno oceno
This template includes reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements.
kolektivni naložbeni podjemi
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
These templates include accumulated information of all defined benefit plans of the institution.
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
različne postavke bilance stanja
“Components of net defined benefit plan assets and liabilities” shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
“Net defined benefit assets” includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Razpredelnica 3
The amount of this item and the amount recognized in the memo item “Fair value of any right to reimbursement recognized as asset” are included in the item “Other assets” of the balance sheet.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
“Movements in defined benefit obligations” shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Kategorije izpostavljenosti na podlagi pristopa IRB (člen 147 CRR)
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
institucije (tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.
gospodinjstva Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje pozicij v listinjenju.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
“Pension and similar expenses” includes the amount recognized in the period as staff expenses for any post — employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
druge nekreditne obveznosti
“Share based payments” include the amount recognized in the period as staff expenses for share based payments.
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.“
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Uredba (ES) št. 25/2009 Evropske centralne banke z dne 19. decembra 2008 o bilanci stanja sektorja denarnih finančnih institucij (preoblikovano) (ECB/2008/32) (UL L 15, 20.1.2009, str. 14).
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset;
Uredba (ES) št. 1893/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 in o spremembi Uredbe Sveta (EGS) št. 3037/90, kakor tudi nekaterih uredb ES o posebnih statističnih področjih (UL L 393, 30.12.2006, str. 1).
each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (UL L 372, 31.12.1986, str. 1).
Other operating income and expenses shall be broken down according to the following items:
Četrta direktiva Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih posameznih vrst družb, ki temelji na členu 54(3)(g) Pogodbe (UL L 222, 14.8.1978, str. 11).
fair value adjustments on tangible assets measured using the fair value model;
Priporočilo Komisije z dne 6. maja 2003 o opredelitvi mikro, malih in srednje velikih podjetij (C(2003) 1422) (UL L 124, 20.5.2003, str. 36).
rental income and direct operating expenses from investment property;
Nedonosne izpostavljenosti z ukrepi restrukturiranja se nanašajo na izpostavljenosti, navedene v odstavku 180.
income and expenses on operating leases other than investment property and the rest of operating income and expenses.
PRILOGA VI
“Operating leases other than investment property” includes, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
„PRILOGA IX
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
NAVODILA ZA POROČANJE O VELIKIH IZPOSTAVLJENOSTIH IN TVEGANJU KONCENTRACIJE
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
Struktura in dogovori
Other” or “Other operating expenses.
Obseg in raven poročanja o velikih izpostavljenostih
Other”
Struktura predloge za poročanje o velikih izpostavljenostih (predloga LE)
STATEMENT OF CHANGES IN EQUITY (46)
Opredelitve pojmov in splošna navodila za namene poročanja o velikih izpostavljenostih
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
C 26.00 – Predloga za poročanje o omejitvah velikih izpostavljenosti
NON-PERFORMING EXPOSURES (18)
Navodila za posamezne vrstice
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
C 27.00 – Opredelitev nasprotne stranke (predloga LE1)
material exposures which are more than 90 days past due;
Navodila za posamezne stolpce
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
C 28.00 – Izpostavljenosti v netrgovalni in trgovalni knjigi (predloga LE2)
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
C 29.00 – Podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE3)
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
C 30.00 – Žepki zapadlosti deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja (predloga LE4)
Exposures with “collective allowances for incurred but not reported losses” referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
C 31.00 – Žepki zapadlosti deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja:
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank (predloga LE5)
Materiality shall be assessed in accordance with Article 178 of CRR.
Okvir poročanja o velikih izpostavljenostih (v nadaljnjem besedilu: LE) je sestavljen iz šestih predlog, ki vključujejo naslednje informacije:
For the purpose of template 18, “exposures” includes all debt instruments (loans and advances which include also cash balances at central banks and other demand deposits and debt securities) and off-balance sheet exposures, except those held for trading exposures.
žepki zapadlosti za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja: podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank (predloga LE5).
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Navodila vključujejo sklice na pravno podlago in podrobne informacije v zvezi s podatki, ki se poročajo v posamezni predlogi.
loan commitments given;
Pri sklicevanju na stolpce, vrstice in polja predlog se v navodilih in validacijskih pravilih upošteva dogovor glede označevanja iz naslednjih odstavkov.
financial guarantees given;
4.
other commitments given.
V navodilih in validacijskih pravilih se običajno uporablja naslednji dogovor: predloga;vrstica;stolpec.
Exposures include non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Če je validacija opravljena za vse poročane vrstice, se to označi z zvezdico.
For the purpose of template 18, an exposure is “past-due” when any amount of principal, interest or fee has not been paid at the date it was due.
5.
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
V primeru validacij znotraj predloge, pri katerih se uporabijo samo podatkovne točke zadevne predloge, v zapisih predloga ni navedena: vrstica;stolpec.
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
6.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (“guaranteed party”), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
ABS (vrednost): absolutna vrednost brez predznaka.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Vsak znesek, za katerega se izpostavljenosti povečajo, se poroča kot pozitivna vrednost.
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (“transaction based”) or as non-performing for the overall exposure to a given debtor (“debtor based”).
Na drugi strani se vsak znesek, za katerega se izpostavljenosti zmanjšajo, poroča kot negativna vrednost.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
Če je pred oznako za postavko negativni predznak (–), se za zadevno postavko ne poroča pozitivni znesek.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
V tej prilogi se navodila, ki se nanašajo na poročanje o velikih izpostavljenostih, uporabljajo tudi za poročanje o pomembnih izpostavljenostih, ki se zahteva v členih 9 in 11, v skladu s področjem uporabe iz navedenih členov.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Institucije pri poročanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) Uredbe (EU) št. 575/2013 (v nadaljnjem besedilu: CRR) na posamični podlagi uporabijo predloge LE1, LE2 in LE3.
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Nadrejene institucije v državi članici pri poročanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
Poroča se vsaka velika izpostavljenost, opredeljena v skladu s členom 392 CRR, vključno z velikimi izpostavljenostmi, ki se jih ne upošteva pri ugotavljanju skladnosti z omejitvijo velike izpostavljenosti iz člena 395 CRR.
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Nadrejene institucije v državi članici, za katere velja poglavje 3 naslova II dela 3 CRR, pri poročanju informacij o 20 največjih izpostavljenostih do strank ali skupin povezanih strank v skladu z zadnjim stavkom člena 394(1) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti, je vrednost izpostavljenosti, ki se dobi tako, da se znesek iz stolpca 320 (‚Izvzeti zneski‘) predloge LE2 odšteje od zneska iz stolpca 210 (‚Skupaj‘) iste predloge.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Nadrejene institucije v državi članici pri poročanju informacij o desetih največjih izpostavljenostih do institucij in deset največjih izpostavljenostih do nereguliranih subjektov finančnega sektorja v skladu s točkami (a) do (d) člena 394(2) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
Nadrejene institucije v državi članici pri poročanju strukture zapadlosti teh izpostavljenosti v skladu s členom 394(2)(e) CRR uporabijo predlogi LE4 in LE5.
the debtor does not have any amount past-due by more than 90 days.
Vrednost izpostavljenosti, izračunana v stolpcu 210 (‚Skupaj‘) predloge LE2, je znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti.
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Podatki o velikih izpostavljenostih in ustreznih največjih izpostavljenostih do skupin povezanih strank in posameznih strank, ki niso del skupine povezanih strank, se poročajo v predlogi LE2 (v kateri se skupina povezanih strank poroča kot ena izpostavljenost).
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
Institucije v predlogi LE3 poročajo podatke v zvezi z izpostavljenostmi do posameznih strank, ki so del skupin povezanih strank, ki se poročajo v predlogi LE2.
In case of non-performing exposures with forbearance measures [6], those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Poročanje o izpostavljenosti do posamezne stranke v predlogi LE2 se ne podvaja v predlogi LE3.
exposures are not considered to be impaired or defaulted;
V stolpcih predloge LE1 se navedejo informacije, povezane z identiteto posameznih strank ali skupin povezanih strank, do katerih ima institucija izpostavljenost.
one year has passed since the forbearance measures were applied;
V stolpcih predlog LE2 in LE3 se navedejo naslednji sklopi informacij:
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
vrednost izpostavljenosti pred uporabo izvzetij in pred upoštevanjem učinka zmanjševanja kreditnega tveganja, vključno z neposredno in posredno izpostavljenostjo ter dodatnimi izpostavljenostmi iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti;
The absence of concerns shall be determined after an analysis of the debtor's financial situation by the institution.
učinek izvzetij in tehnik zmanjševanja kreditnega tveganja;
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
vrednost izpostavljenosti po uporabi izvzetij in po upoštevanju učinka zmanjševanja kreditnega tveganja, izračunanega za namen člena 395(1) CRR.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
V stolpcih predlog LE4 in LE5 se navedejo informacije o žepkih zapadlosti, v katere se razvrstijo pričakovani zapadli zneski za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Opredelitve pojmov in splošna navodila za namene poročanja o velikih izpostavljenostih
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
‚Skupina povezanih strank‘ je opredeljena v členu 4(1)(39) CRR.
Non-performing exposures shall be reported broken down by past due time bands.
‚Nereguliran subjekt finančnega sektorja‘ je opredeljen v členu 142(1)(5) CRR.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
‚Institucija‘ je opredeljena v členu 4(1)(3) CRR.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Poroča se o izpostavljenostih do ‚civilnopravnih združenj‘.
Cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 18.
Poleg tega institucije k zadolženosti vsakega partnerja dodajo zneske kreditov civilnopravnega združenja.
Non-performing exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 18.
Izpostavljenosti do civilnopravnih združenj, ki zajemajo kvote, se razdelijo ali dodelijo partnerjem glede na njihove kvote.
The following exposures shall be identified in separate columns:
Nekatere konstrukcije (npr. skupni računi, skupnosti dedičev, krediti slamnatih podjetij), ki dejansko delujejo kot civilnopravna združenja, je treba kot take tudi navesti.
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
Aktivne in zunajbilančne postavke se uporabijo brez uteži tveganja ali stopenj tveganja v skladu s členom 389 CRR.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Zlasti se za zunajbilančne postavke ne uporabljajo kreditni konverzijski faktorji.
“Accumulated impairment” and “accumulated changes in fair value due to credit risk” figures shall be reported in accordance with paragraph 46.
‚Izpostavljenosti‘ so opredeljene v členu 389 CRR in pomenijo:
“Accumulated impairment” means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
katero koli aktivno ali zunajbilančno postavko v netrgovalni in trgovalni knjigi, vključno s postavkami iz člena 400 CRR, vendar brez postavk, zajetih v točkah (a) do (d) člena 390(6) CRR;
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
Izpostavljenosti skupinam povezanih strank se izračunajo v skladu s členom 390(5).
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
‚Pogodbe o pobotu‘ se lahko upoštevajo pri učinkih vrednosti izpostavljenosti velikih izpostavljenosti iz člena 390(1), (2) in (3) CRR.
“Accumulated changes in fair value due to credit risk” shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Vrednost izpostavljenosti izvedenega finančnega instrumenta iz Priloge II k CRR se določi v skladu s poglavjem 6 naslova II dela 3 CRR, pri čemer se učinki pogodb o novaciji in drugih pogodb o pobotu upoštevajo za namene navedenih metod v skladu s poglavjem 6 naslova II dela 3 CRR.
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Vrednost izpostavljenosti repo poslov, poslov posoje/izposoje vrednostnih papirjev ali blaga, poslov z dolgim rokom poravnave in poslov kreditiranja za povečanje trgovalnega portfelja se lahko določi v skladu s poglavjem 4 ali poglavjem 6 naslova II dela 3 CRR.