natgillin/translations-raw huggingface dataset:
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
‚Druge prilagoditve‘ vključujejo vse zneske, ki niso sporočeni v prejšnjih stolpcih, med drugim tudi prilagoditve pričakovanih izgub zaradi tečajnih razlik, če je to skladno s poročanjem učinka tečajnih razlik v predlogi 2.
No “notional amount” shall be reported for non-derivative hedging instruments.
V predlogi 12.2 se za finančna sredstva poroča bruto knjigovodska vrednost, za zunajbilančne izpostavljenosti, za katere veljajo zahteve glede oslabitve iz MSRP 9, pa nominalni znesek, prenesen med skupinami za namen oslabitev v poročevalskem obdobju.
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
Poroča se samo bruto knjigovodska vrednost ali nominalni znesek teh finančnih sredstev oziroma zunajbilančnih izpostavljenosti, ki so v drugačni skupini za namen oslabitev na referenčni datum poročanja, kot so bili na začetku poslovnega leta oziroma ob začetnem pripoznanju.
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
Pri bilančnih izpostavljenostih, za katere oslabitev, sporočena v predlogi 12.1, vključuje zunajbilančno sestavino [MSRP 9, 5.5.20. člen, in MSRP 7, B8.E člen], se upošteva sprememba skupine bilančne in zunajbilančne sestavine.
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A.
Za poročanje prenosov, do katerih je prišlo v poslovnem letu, se za finančna sredstva ali zunajbilančne izpostavljenosti, pri katerih se je od začetka poslovnega leta oziroma od začetnega pripoznanja večkrat spremenila skupina za namen oslabitev, poroča, da so se prenesli iz skupine za namen oslabitev, v kateri so bili na začetku poslovnega leta ali ob začetnem pripoznanju, v skupino za namen oslabitev, v katero so vključeni na referenčni datum poročanja.
Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
Bruto knjigovodska vrednost oziroma nominalni znesek, ki se poroča v predlogi 12.2, je bruto knjigovodska vrednost oziroma nominalni znesek na poročevalski datum ne glede na to, ali je bil ta znesek na datum prenosa višji ali nižji.
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
PREJETA ZAVAROVANJA IN POROŠTVA (13)
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
Razčlenitev kreditov in drugih finančnih sredstev, ki niso v posesti za trgovanje, po zavarovanjih in poroštvih (13.1)
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
Zavarovanja in poroštva za kritje kreditov in drugih finančnih sredstev se neodvisno od njihove pravne oblike sporočijo glede na vrsto zastav (krediti, zavarovani z nepremičninami, in drugi zavarovani krediti) ter glede na prejeta finančna poroštva.
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
Krediti in druga finančna sredstva se razčlenijo po nasprotnih strankah in namenu.
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
V predlogi 13.1 se sporoči ‚najvišji znesek zavarovanja ali poroštva, ki se lahko upošteva‘.
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
Vsota zneskov finančnega poroštva in/ali zavarovanja, prikazanih v ustreznih stolpcih predloge 13.1, ne sme presegati knjigovodske vrednosti zadevnega kredita.
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
Za poročanje kreditov in drugih finančnih sredstev glede na vrsto zastave se uporabijo naslednje opredelitve:
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
pod postavko ‚krediti, zavarovani z nepremičninami‘ stolpec ‚stanovanjski‘ vključuje kredite, zavarovane s stanovanjskimi nepremičninami, stolpec ‚poslovni‘ pa kredite, zavarovane z zastavo nepremičnin, ki niso stanovanjske, med drugim s pisarnami in poslovnimi zgradbami ter drugimi vrstami poslovnih nepremičnin.
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
Ali se zavarovanje z nepremičninami nanaša na stanovanjske ali poslovne nepremičnine, se določa v skladu s CRR;
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
‚denarna sredstva [izdani dolžniški instrumenti]‘ v okviru postavke ‚drugi zavarovani krediti‘ vključujejo (a) vloge pri instituciji poročevalki, ki so bile zastavljene kot zavarovanje za kredit, in (b) dolžniške vrednostne papirje, ki jih izdala institucija poročevalka, zastavljene kot zavarovanje za kredit.
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
‚Drugo‘ vključuje zastave drugih vrednostnih papirjev, ki jih je izdala katera koli tretja oseba, ali zastave drugih sredstev;
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
‚prejeta finančna poroštva‘ vključujejo pogodbe, na podlagi katerih mora v skladu s točko 114 tega dela te priloge izdajatelj opraviti določena plačila, s katerimi se instituciji povrne izguba, ki je nastala, ker določeni dolžnik ni izvedel plačila ob dospelosti v skladu s prvotnimi ali spremenjenimi pogoji dolžniškega instrumenta.
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Za kredite in druga finančna sredstva, ki imajo hkrati več kot eno vrsto zavarovanja ali poroštva, se ‚najvišji znesek zavarovanja ali poroštva, ki se lahko upošteva‘ razvrsti v skladu z njegovo kakovostjo, pri čemer se začne s tistim z najboljšo kakovostjo.
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Za kredite, zavarovane z nepremičninami, se zavarovanje z nepremičninami vedno poroča prvo ne glede na njegovo kakovost v primerjavi z drugim zavarovanjem.
Write-offs shall be reported in accordance with paragraphs 72 to 74.
Če ‚najvišji znesek zavarovanja ali poroštva, ki se lahko upošteva‘ presega vrednost zavarovanja z nepremičninami, se njegova preostala vrednost razvrsti med druge vrste zavarovanja in poroštev v skladu z njegovo kakovostjo, pri čemer se začne s tistim z najboljšo kakovostjo.
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
Ta predloga vključuje knjigovodsko vrednost zavarovanja, ki je bilo pridobljeno od začetka do konca referenčnega obdobja ter ostane pripoznano v bilanci stanja na referenčni datum.
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
‚Zasežena [opredmetena sredstva]‘ pomenijo kumulativno knjigovodsko vrednost opredmetenih sredstev, pridobljenih tako, da se v posest pridobi zavarovanje, ki ostane pripoznano v bilanci stanja na referenčni datum, razen sredstev, razvrščenih kot ‚opredmetena osnovna sredstva‘.
Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part.
HIERARHIJA POŠTENE VREDNOSTI: FINANČNI INSTRUMENTI PO POŠTENI VREDNOSTI (14)
Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43.
Institucije sporočijo vrednost finančnih instrumentov, merjeno po pošteni vrednosti v skladu s hierarhijo iz 72. člena MSRP 13.
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
Kadar nacionalni GAAP na podlagi direktive o računovodskih izkazih bank zahtevajo razporeditev sredstev, merjenih po pošteni vrednosti, med različne ravni poštene vrednosti, institucije, ki uporabljajo nacionalne GAAP, prav tako poročajo po tej predlogi.
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
‚Sprememba poštene vrednosti v zadevnem obdobju‘ vključuje dobičke ali izgube iz ponovnega merjenja instrumentov v skladu z MSRP 9, MSRP 13 ali nacionalnimi GAAP, kjer je relevantno, v zadevnem obdobju, ki na poročevalski datum še vedno obstajajo.
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
Ti dobički in izgube se sporočijo tako kot za vključitev v izkaz poslovnega izida ali, kjer je relevantno, izkaz vseobsegajočega donosa, torej se sporočijo zneski pred obdavčitvijo.
This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets.
‚Akumulirana sprememba poštene vrednosti pred obdavčitvijo‘ vključuje znesek dobičkov ali izgub iz ponovnega merjenja instrumentov, akumuliran od začetnega pripoznanja do referenčnega datuma.
Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable.
ODPRAVA PRIPOZNANJA IN FINANČNE OBVEZNOSTI, POVEZANE S PRENESENIMI FINANČNIMI SREDSTVI (15)
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
Predloga 15 vključuje informacije o prenesenih finančnih sredstvih, ki delno ali v celoti niso primerna za odpravo pripoznanja, ter finančna sredstva, katerih pripoznanje se v celoti odpravi in za katere institucija ohrani pravice servisiranja.
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
S tem povezane obveznosti se sporočijo v skladu s portfeljem, v katerem so bila zadevna prenesena finančna sredstva vključena na strani sredstev, in ne v skladu s portfeljem, v katerem so bila vključena na strani obveznosti.
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
Stolpec ‚sredstva, katerih pripoznanje je bilo odpravljeno za kapitalske namene‘ vključuje knjigovodsko vrednost finančnih sredstev, ki so bila pripoznana za računovodske namene, vendar je bilo njihovo pripoznanje odpravljeno za bonitetne namene, ker jih institucija obravnava kot pozicije v listinjenju za kapitalske namene v skladu s členi 109, 243 in 244 CRR.
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
‚Pogodbe o začasni prodaji‘ (repo posli) so posli, v katerih institucija prejme denarna sredstva v zameno za finančna sredstva, prodana po dani ceni, pri čemer se zaveže, da bo ponovno kupila ista (ali enaka) sredstva po fiksni ceni na dogovorjen datum v prihodnosti.
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
Posli, ki vključujejo začasen prenos zlata v zameno za zavarovanje z denarnimi sredstvi, se prav tako štejejo za ‚pogodbe o začasni prodaji‘ (repo posle).
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
Zneski, ki jih prejme institucija v zameno za finančna sredstva, prenesena na tretjo osebo (‚začasni pridobitelj‘), se razvrstijo pod ‚pogodbe o začasni prodaji‘, kadar pri tem obstaja obveznost povratnosti posla in ne le možnost takšne povratnosti.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
Pogodbe o začasni prodaji vključujejo tudi posle, podobne repo poslom, ki lahko vključujejo:
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
zneske, prejete v zameno za vrednostne papirje, ki se začasno prenesejo na tretjo osebo, v obliki posojanja vrednostnih papirjev v zameno za zavarovanje z denarnimi sredstvi;
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
zneske, prejete v zameno za vrednostne papirje, ki se začasno prenesejo na tretjo osebo, v obliki dogovora o prodaji/povratnem odkupu.
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses.
‚Pogodbe o začasni prodaji‘ (repo posli) in ‚krediti z začasnim odkupom‘ (povratni repo posli) vključujejo denarna sredstva, ki jih je prejela ali posodila institucija.
Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Če je za prenesena finančna sredstva odpravljeno pripoznanje, institucije v poslu listinjenja navedejo dobiček (ali izgubo), ustvarjen na podlagi postavke v izkazu poslovnega izida, ki ustreza ‚računovodskim portfeljem‘, v katere so bila finančna sredstva vključena pred njihovo odpravo pripoznanja.
“Changes due to update in the institution's methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
RAZČLENITEV IZBRANIH POSTAVK IZKAZA POSLOVNEGA IZIDA (16)
Methodological updates shall also encompass the impact of the adoption of new standards.
Za izbrane postavke izkaza poslovnega izida se sporočijo dodatne razčlenitve dobičkov (ali prihodkov) in izgub (ali odhodkov).
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
Prihodki iz obresti se razčlenijo v skladu z obojim od naslednjega:
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
prihodki iz obresti od finančnih in drugih sredstev;
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
prihodki iz obresti od finančnih obveznosti z negativno efektivno obrestno mero.
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
Odhodki za obresti se razčlenijo v skladu z obojim od naslednjega:
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
odhodki za obresti od finančnih in drugih obveznosti;
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
odhodki za obresti od finančnih sredstev z negativno efektivno obrestno mero.
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
Prihodki iz obresti od finančnih sredstev in finančnih obveznosti z negativno efektivno obrestno mero vključujejo prihodke iz obresti od izvedenih finančnih instrumentov v posesti za trgovanje, dolžniških vrednostnih papirjev, kreditov in drugih finančnih sredstev, kot tudi od vlog, izdanih dolžniških vrednostnih papirjev in drugih finančnih obveznosti z negativno efektivno obrestno mero.
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
Odhodki za obresti od finančnih obveznosti in finančnih sredstev z negativno efektivno obrestno mero vključujejo odhodke za obresti od izvedenih finančnih instrumentov v posesti za trgovanje, vlog, izdanih dolžniških vrednostnih papirjev in drugih finančnih obveznosti, kot tudi od dolžniških vrednostnih papirjev ter kreditov in drugih sredstev z negativno efektivno obrestno mero.
where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;
Za namene predloge 16.1 se kratke pozicije upoštevajo v drugih finančnih obveznostih.
“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date.
Upoštevajo se vsi instrumenti v različnih portfeljih, razen instrumentov, vključenih v postavko ‚izvedeni finančni instrumenti – obračunavanje varovanja pred tveganjem‘, ki se ne uporabljajo za varovanje obrestnega tveganja.
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
‚Izvedeni finančni instrumenti – obračunavanje varovanja pred tveganjem, obrestno tveganje‘ vključujejo prihodke in odhodke iz obresti od instrumentov za varovanje pred tveganjem, če varovane postavke ustvarjajo obresti.
“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.
Kadar se uporablja čista cena, obresti iz naslova izvedenih finančnih instrumentov v posesti za trgovanje vključujejo zneske v zvezi z izvedenimi finančnimi instrumenti v posesti za trgovanje, ki se štejejo za ‚ekonomska varovanja‘, ki so vključena kot prihodki ali odhodki iz obresti, da se popravijo prihodki in odhodki iz naslova pred tveganjem varovanih finančnih instrumentov z ekonomskega, ne pa z računovodskega vidika.
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
V takem primeru se prihodki iz obresti od izvedenih finančnih instrumentov za ekonomsko varovanje poročajo ločeno pod prihodki iz obresti od izvedenih finančnih instrumentov za trgovanje.
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
Časovno porazdeljene provizije ali izravnalna plačila v zvezi s kreditnimi izvedenimi finančnimi instrumenti, merjenimi po pošteni vrednosti in uporabljenimi za obvladovanje kreditnega tveganja dela ali celotnega finančnega instrumenta, ki je ob tej priložnosti označen po pošteni vrednosti, se prav tako poročajo med obrestmi od izvedenih finančnih instrumentov v posesti za trgovanje.
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
V skladu z MSRP ‚od tega: prihodki iz obresti od finančnih sredstev s poslabšano kreditno kakovostjo‘ pomeni prihodke iz obresti od finančnih sredstev s poslabšano kreditno kakovostjo, vključno s kupljenimi ali izdanimi (ustvarjenimi) finančnimi sredstvi s poslabšano kreditno kakovostjo.