natgillin/translations-raw huggingface dataset:
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.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
neplačane izpostavljenosti
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
(ja) postavke, povezane z zelo visokim tveganjem
‘Other intangible assets’ include all other intangible assets than goodwill.
Te izpostavljenosti je treba dodeliti sektorjem nasprotnih strank na podlagi FINREP glede na tveganje v zvezi z listinjenjem.
PROVISIONS (43)
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
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.
institucije in podjetja s kratkoročno bonitetno oceno
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
kolektivni naložbeni podjemi
These templates include accumulated information of all defined benefit plans of the institution.
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
‘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)].
različne postavke bilance stanja
‘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.
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
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.
Razpredelnica 3
‘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.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
Kategorije izpostavljenosti na podlagi pristopa IRB (člen 147 CRR)
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’.
(tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje pozicij v listinjenju.
‘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.
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
druge nekreditne obveznosti
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.
Gains or losses on de-recognition of non-financial assets other than held-for-sale (45.2)
14).
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
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.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
1).
‘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.
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.
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
11).
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.
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.
Other’ or ‘Other operating expenses.
36).
Other’
„PRILOGA VII
STATEMENT OF CHANGES IN EQUITY (46)
NAVODILA ZA POROČANJE O IZGUBAH IZ NASLOVA KREDITOV, ZAVAROVANIH Z NEPREMIČNINAMI
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.
Ta priloga vsebuje dodatna navodila v zvezi z razpredelnicami iz Priloge VI k tej uredbi.
NON-PERFORMING EXPOSURES (18)
Ta priloga dopolnjuje navodila v obliki sklicevanj iz razpredelnic v Prilogi VI.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
Poleg tega se uporabljajo tudi vsa splošna navodila iz dela I Priloge II.
material exposures which are more than 90 days past due;
Obseg poročanja
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.
Podatke iz člena 101(1) CRR poročajo vse institucije, ki uporabljajo nepremičnine za namene naslova II dela 3 CRR.
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.
Predloga zajema vse nacionalne trge, ki jim je izpostavljena institucija/skupina institucij (glej člen 101(1) CRR).
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.
V skladu s tretjim stavkom člena 101(2) je treba podatke poročati ločeno za vsak nepremičninski trg znotraj Unije.
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.
Opredelitve pojmov in splošna navodila
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
‚Izguba‘ pomeni ‚ekonomsko izgubo‘, kot je opredeljena v členu 5(2) CRR.
Materiality shall be assessed in accordance with Article 178 of CRR.
Tokovi poplačil iz drugih virov (npr. bančna jamstva, življenjsko zavarovanje itd.) se ne pripoznajo pri izračunu izgub iz naslova nepremičnin.
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Izgube ene pozicije se ne pobotajo z dobičkom uspešnega poplačila druge pozicije.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
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).
loan commitments given;
Vse sestavne dele je treba diskontirati na referenčni datum poročanja.
other commitments given.
Za vrednost premoženja veljajo pravila iz naslova II dela 3 CRR.
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.
Pri valuti poročanja se uporabi menjalni tečaj na datum poročanja.
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
Poleg tega je treba pri ocenah ekonomskih izgub upoštevati učinek F/X, če je izpostavljenost ali zavarovanje s premoženjem denominirano v drugi valuti.
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.
Poročanje o izpostavljenostih in izgubah iz naslova kreditov, zavarovanih z nepremičninami (‚Izgube CR IP‘) v skladu z obsegom poročanja zajema naslednje predloge:
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.
eno skupno predlogo;
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.
eno predlogo za vsak nacionalni trg znotraj Unije, ki mu je izpostavljena institucija, in
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’).
eno predlogo, v kateri so združeni podatki za vse nacionalne trge zunaj Unije, ki jim je izpostavljena institucija.
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:
Poročanje o izpostavljenostih in izgubah
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
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.
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;
To pomeni tudi, da se o zadevnih izpostavljenostih in izgubah ne poroča, če se učinek zmanjševanja tveganja v zvezi z nepremično uporabi le za notranje namene (tj. v okviru stebra 2) ali za velike izpostavljenosti (glej del 4 CRR).
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.
Izgube: institucija, ki ima zadevno izpostavljenost do konca obdobja poročanja, poroča o izgubah.
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.
O izgubah se poroča takoj, ko je treba v skladu z računovodskimi pravili vknjižiti rezervacije.
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.
Poročati je treba tudi o ocenjenih izgubah.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Podatki o izgubah se zbirajo za vsak kredit posebej, tj. združevanje posameznih podatkov o izgubi iz naslova izpostavljenosti, zavarovanih z nepremičninami.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Referenčni datum: za poročanje o izgubah se uporabi vrednost izpostavljenosti na datum nastopa neplačila.
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;
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).
the debtor does not have any amount past-due by more than 90 days.
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.
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.
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).
Where forbearance measures are applied to non-performing exposures, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Poročanje o izgubah vključuje le izgube iz točke (ii), tj. unovčenja zavarovanja s premoženjem (ugotovljena izguba), in točke (iii), tj. nedokončanega procesa izterjave (ocene izgub).
the application of forbearance measures does not lead to the recognition of impairment or default;
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.
one year has passed since the forbearance measures were applied;
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.
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.
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.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Po nastopu neplačila se lahko vrednost premoženja ponovno oceni.
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.
Vendar se nova vrednost premoženja upošteva pri poročanju o ekonomski izgubi (znižana vrednost premoženja je del ekonomskih stroškov).
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
To pomeni, da se zadnja ocena vrednosti premoženja pred nastopom neplačila uporabi za določanje, kateri del izgube se mora poročati v polju 010 (opredelitev vrednosti izpostavljenosti, ki so v celoti in popolnoma zavarovane), ponovno ocenjena vrednost premoženja pa za znesek, ki se poroča (ocena morebitne izterjave na podlagi zavarovanja s premoženjem) v poljih 010 in 030.
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
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.
Non-performing exposures shall be reported broken down by past due time bands.
Vsota izgub iz naslova kreditov do referenčnih ravni
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.
Člen 101(1)(a) in (d) 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.
Tržna vrednost in hipotekarna kreditna vrednost v skladu s členom 4(74) in (76) CRR.
The following exposures shall be identified in separate columns:
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.
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;
Od tega: nepremičnine, katerih vrednost je ocenjena s hipotekarno kreditno vrednostjo
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Poročanje o teh izgubah, kadar je vrednost zavarovanja s premoženjem izračunana kot hipotekarna kreditna vrednost.
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
Vsota skupnih izgub
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Člen 101(1)(b) in (e) CRR.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
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.
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Vsota izpostavljenosti
‘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.
Člen 101(1)(c) in (f) CRR.
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
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.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Stanovanjske nepremičnine
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
Poslovne nepremičnine“
FORBORNE EXPOSURES (19)
„PRILOGA IX
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
NAVODILA ZA POROČANJE O VELIKIH IZPOSTAVLJENOSTIH IN TVEGANJU KONCENTRACIJE
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
DEL I: SPLOŠNA NAVODILA
For the purpose of template 19, a concession refers to either of the following actions:
Struktura in dogovori
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
DEL II: NAVODILA V ZVEZI S PREDLOGAMI
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Obseg in raven poročanja o velikih izpostavljenostih
A concession may entail a loss for the lender.
Struktura predloge za poročanje o velikih izpostavljenostih (predloga LE)
Evidence of a concession includes the following:
Opredelitve pojmov in splošna navodila za namene poročanja o velikih izpostavljenostih
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
C 26.00 – Predloga za poročanje o omejitvah velikih izpostavljenosti
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Navodila za posamezne vrstice
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
C 27.00 – Opredelitev nasprotne stranke (predloga LE1)
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Navodila za posamezne stolpce
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
C 28.00 – Izpostavljenosti v netrgovalni in trgovalni knjigi (predloga LE2)
For the purpose of template 19, ‘debt’ includes loans, debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
C 29.00 – Podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE3)