natgillin/translations-raw huggingface dataset:
the situation of the debtor has improved to the extent that full repayment, according to the original or where applicable the modified conditions, is likely to be made;
Za namene predloge 19 pojem ‚dolžnik‘ vključuje vse pravne osebe v dolžnikovi skupini, ki spadajo v računovodski obseg konsolidacije, in fizične osebe, ki obvladujejo to skupino.
the debtor does not have any amount past-due by more than 90 days.
Za namene predloge 19 pojem ‚dolg‘ vključuje kredite in druga finančna sredstva (ki vključujejo tudi stanje na računih pri centralnih bankah in vpogledne vloge pri bankah), dolžniške vrednostne papirje ter preklicne in nepreklicne prevzete obveznosti iz kreditov, vključno s tistimi zavezami iz kreditov, označenimi po pošteni vrednosti prek poslovnega izida, ki so na poročevalski datum sredstva.
An exposure shall remain classified as non-performing while the conditions in points (a), (b) and (c) of paragraph 228 of this Part of this Annex 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.
‚Dolg‘ izključuje izpostavljenosti v posesti za trgovanje.
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.
Pojem ‚dolg‘ vključuje tudi kredite in druga finančna sredstva ter dolžniške vrednostne papirje, razvrščene kot nekratkoročna sredstva in skupine za odtujitev, razvrščene kot v posesti za prodajo v skladu z MSRP 5.
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure.
Za namene predloge 19 ima pojem ‚izpostavljenost‘ isti pomen kot pojem ‚dolg‘ v točki 247 tega dela.
Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Računovodski portfelji po MSRP iz točke 15 dela 1 te priloge in po nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank iz točke 16 dela 1 te priloge se poročajo v predlogi 19, kot je določeno v točki 233 tega dela.
exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;
Za namene predloge 19 pojem ‚institucija‘ pomeni institucijo, ki je uporabila ukrepe restrukturiranja.
one year has passed since the latest between the moment where forbearance measures were applied and the moment where exposures have been classified as non-performing;
V predlogi 19 se ‚bruto knjigovodska vrednost‘ za ‚dolg‘ poroča v skladu s točko 34 dela 1 te priloge.
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.
Za prevzete obveznosti iz kreditov, ki so zunajbilančne izpostavljenosti, se poroča nominalni znesek, kot je opredeljen v točki 118 tega dela te priloge.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Izpostavljenosti se štejejo za restrukturirane, kadar je bila odobrena koncesija, ne glede na to, ali je kateri koli znesek zapadel oziroma ali so izpostavljenosti razvrščene kot oslabljene v skladu z veljavnim računovodskim standardom ali kot neplačane v skladu s členom 178 CRR.
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.
Izpostavljenosti se ne obravnavajo kot restrukturirane, kadar dolžnik nima finančnih težav.
The specific exit conditions referred to in points (a), (b) and (c) 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 skladu z MSRP se spremenjena finančna sredstva [MSRP 9, 5.4.3. člen in Priloga A] obravnavajo kot restrukturirana, če je bila dana koncesija, kot je opredeljena v točkah 240 in 241 tega dela te priloge, ne glede na pogostost spremembe ali spremembo kreditnega tveganja finančnega sredstva od začetnega pripoznanja.
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of that paragraph, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met.
Za ukrepe restrukturiranja se šteje vse naslednje:
The conditions shall be assessed at least on a quarterly basis.
spremenjena pogodba, ki je bila pred spremembo razvrščena kot nedonosna oziroma bi bila razvrščena kot taka, če do spremembe ne bi prišlo;
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18:
sprememba pogodbe, ki vključuje popolni ali delni odpis dolga;
“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:
institucija odobri izvršitev vgrajenih klavzul o restrukturiranju za dolžnika, ki je nedonosen oziroma bi se smatral kot nedonosen, če se te klavzule ne bi izvršile;
‘financial assets at amortised cost’ (IFRS);
dolžnik je hkrati ali blizu času odobritve dodatnega dolga s koncesijo s strani institucije odplačal glavnico ali obresti po drugi pogodbi z institucijo, ki je bila razvrščena kot nedonosna oziroma bi bila razvrščena kot nedonosna, če ne bi prišlo do refinanciranja.
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
Sprememba, ki vključuje poplačila, ki se izvedejo s priposestvovanjem zavarovanja s premoženjem, se obravnava kot ukrep restrukturiranja, če taka sprememba predstavlja koncesijo.
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
Izpodbojna predpostavka, da je do restrukturiranja prišlo, obstaja v kateri koli od naslednjih okoliščin:
“Debt instruments at fair value through other comprehensive income or through equity subject to impairment” shall encompass debt instruments included in any of the following:
spremenjena pogodba je bila v celoti ali delno zapadla z zamudo pri odplačevanju več kot 30 dni vsaj enkrat v treh mesecih pred njeno spremembo (ne da bi bila nedonosna) oziroma bi bila v celoti ali delno zapadla z zamudo pri odplačevanju več kot 30 dni, če ta pogodba ne bi bila spremenjena;
“Financial assets at fair value through other comprehensive income” (IFRS);
dolžnik je hkrati ali blizu času odobritve dodatnega dolga s koncesijo s strani institucije odplačal glavnico ali obresti po drugi pogodbi z institucijo, ki je bila vsaj enkrat v treh mesecih pred njenim refinanciranjem v celoti ali delno zapadla z zamudo pri odplačevanju več kot 30 dni;
“Non-trading non-derivative financial assets measured at fair value to equity”, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;
institucija odobri uporabo vgrajenih klavzul o restrukturiranju za dolžnike, ki zamujajo z odplačevanjem več kot 30 dni oziroma bi zamujali z odplačevanjem več kot 30 dni, če se navedene klavzule ne bi izvršile.
“Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment” shall encompass debt instruments included in any of the following:
Finančne težave se ocenijo na ravni dolžnika, kot je opredeljeno v točki 245.
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);
Kot restrukturirane izpostavljenosti se opredelijo samo izpostavljenosti, za katere so se uporabili ukrepi restrukturiranja.
“Financial assets designated at fair value through profit or loss” (IFRS);
Restrukturirane izpostavljenosti se vključijo v kategorijo nedonosnih izpostavljenosti ali kategorijo donosnih izpostavljenosti v skladu s točkami 213 do 224 in 260 tega dela.
“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);
Razvrstitev med restrukturirane izpostavljenosti se preneha, ko so izpolnjeni vsi naslednji pogoji:
“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
restrukturirana izpostavljenost se šteje kot donosna, tudi če je bila prerazvrščena iz kategorije nedonosnih izpostavljenosti po tem, ko je analiza finančnega položaja dolžnika pokazala, da ne izpolnjuje več pogojev za obravnavo kot nedonosna izpostavljenost;
“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
od datuma, ko se je restrukturirana izpostavljenost začela šteti za donosno, sta pretekli vsaj dve leti (‚poskusna doba‘);
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD).
vsaj v polovici poskusne dobe so se izvajala redna odplačila, večja od nepomembnega skupnega zneska glavnice ali obresti;
The carrying amount of any liability resulting from that designation shall not be reported in template F18.
nobena od izpostavljenosti do dolžnika na koncu poskusne dobe ni zapadla z zamudo pri odplačilu za več kot 30 dni.
The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Če pogoji iz točke 256 na koncu poskusne dobe niso izpolnjeni, se izpostavljenost še naprej obravnava kot donosna restrukturirana izpostavljenost v poskusni dobi, dokler niso izpolnjeni vsi pogoji.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part.
Restrukturirane izpostavljenosti, ki so razvrščene kot nekratkoročna sredstva v posesti za prodajo v skladu z MSRP 5, ostanejo razvrščene kot restrukturirane izpostavljenosti.
Exposures past due by more than 90 days but that are not material in accordance with Article 178 of CRR shall be reported within performing exposures in “Past due > 30 days <= 90 days”.
Restrukturirana izpostavljenost se lahko šteje za donosno od datuma, ko so se uporabili ukrepi restrukturiranja, če sta izpolnjena oba od naslednjih pogojev:
Non-performing exposures shall be reported broken down by past due time bands.
izvedeni ukrepi niso privedli do razvrstitve izpostavljenosti kot nedonosne;
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.
izpostavljenost se ni štela za nedonosno izpostavljenost na datum, ko so bili izvedeni ukrepi restrukturiranja.
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.
Če se za donosno restrukturirano izpostavljenost s poskusno dobo, ki je bila prerazvrščena iz kategorije nedonosnih izpostavljenosti, uporabijo dodatni ukrepi restrukturiranja ali pride pri izpostavljenosti do zamude pri odplačevanju za več kot 30 dni, se izpostavljenost razvrsti kot nedonosna.
The following exposures shall be identified in separate columns:
‚Donosne izpostavljenosti z ukrepi restrukturiranja‘ (donosne restrukturirane izpostavljenosti) so sestavljene iz restrukturiranih izpostavljenosti, ki ne izpolnjujejo meril za obravnavo kot nedonosne in so vključene v kategorijo donosnih izpostavljenosti.
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;
Donosne restrukturirane izpostavljenosti so v poskusni dobi v skladu s točko 256, tudi kadar se uporablja točka 259.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Donosne restrukturirane izpostavljenosti v poskusni dobi, ki so bile prerazvrščene iz kategorije nedonosnih izpostavljenosti, se poročajo ločeno znotraj donosnih izpostavljenosti z ukrepi restrukturiranja v stolpcu ‚od tega: donosne restrukturirane izpostavljenosti s poskusno dobo, prerazvrščene iz kategorije nedonosnih‘.
“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
‚Nedonosne izpostavljenosti z ukrepi restrukturiranja‘ (nedonosne restrukturirane izpostavljenosti) so sestavljene iz restrukturiranih izpostavljenosti, ki izpolnjujejo merila za obravnavo kot nedonosne in so vključene v kategorijo nedonosnih izpostavljenosti.
Information on collateral held and guarantees received on non-performing exposures shall be reported separately.
Navedene nedonosne restrukturirane izpostavljenosti vključujejo naslednje:
Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part.
izpostavljenosti, ki so postale nedonosne zaradi uporabe ukrepov restrukturiranja;
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.
izpostavljenosti, ki so bile nedonosne pred izvedbo ukrepov restrukturiranja;
FORBORNE EXPOSURES (19)
restrukturirane izpostavljenosti, ki so bile prerazvrščene iz kategorije donosnih, vključno z izpostavljenostmi, prerazvrščenimi ob uporabi točke 260.
For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures have been applied.
Če se ukrepi restrukturiranja izvedejo za izpostavljenosti, ki so bile nedonosne pred izvedbo ukrepov prestrukturiranja, se znesek navedenih restrukturiranih izpostavljenosti opredeli ločeno v stolpcu ‚od tega: restrukturiranje izpostavljenosti, ki so bile pred restrukturiranjem nedonosne‘.
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
Naslednje nedonosne izpostavljenosti z ukrepi restrukturiranja se opredelijo v ločenih stolpcih:
For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:
Stolpec ‚refinanciranje‘ obsega bruto knjigovodsko vrednost nove pogodbe (‚refinancirani dolg‘), odobrene v okviru posla refinanciranja, ki izpolnjuje pogoje za opredelitev kot ukrep restrukturiranja, ter bruto knjigovodsko vrednost prejšnje odplačane pogodbe, ki je še vedno neporavnana.
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;
Restrukturirane izpostavljenosti, ki združujejo spremembe in refinanciranje, se razvrstijo v stolpec ‚instrumenti s spremenjenimi pogoji‘ ali v stolpec ‚refinanciranje‘, odvisno od ukrepa, ki ima največji vpliv na denarne tokove.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Refinanciranje s strani skupine bank se poroča v stolpcu ‚refinanciranje‘ za celoten znesek refinanciranega dolga, ki ga zagotovi institucija poročevalka, oziroma refinanciranega dolga, ki je pri instituciji poročevalki še neporavnan.
Evidence of a concession shall include at least any of the following:
Prepakiranje več dolgov v nov dolg se poroča kot sprememba, razen če je prisoten tudi posel refinanciranja, ki ima večji vpliv na denarne tokove.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Če restrukturiranje s spremembo pogojev problematične izpostavljenosti privede do odprave njenega pripoznanja in pripoznanja nove izpostavljenosti, se taka nova izpostavljenost šteje za restrukturiran dolg.
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.
Akumulirane oslabitve, akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja in rezervacije se poročajo v skladu s točkami 11, 69 do 71, 106 in 110 tega dela.
The exercise of clauses which, where 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 where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Prejeto zavarovanje s premoženjem in prejeta poroštva v zvezi z izpostavljenostmi z ukrepi restrukturiranja se poročajo za vse izpostavljenosti z ukrepi restrukturiranja ne glede na njihov status donosnosti oziroma nedonosnosti.
For the purposes of Annexes III and IV as well as this Annex, “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.
Zgornja meja vsote poročanih zneskov za zavarovanje s premoženjem in poroštva je knjigovodska vrednost izpostavljenosti, na katero se ta zavarovanja nanašajo.
For the purpose of template 19, “debtor” shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.
GEOGRAFSKA RAZČLENITEV (20)
For the purpose of template 19, “debt” shall include loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given including those loan commitments designated at fair value through profit and loss that are assets at the reporting date.
Predloga 20 se izpolni, če institucija preseže prag iz člena 5.1(a)(iv) te uredbe.
For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.
V ta namen ‚domače‘ dejavnosti vključujejo dejavnosti, pripoznane v državi članici, v kateri se nahaja institucija poročevalka.
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 as defined in paragraph 233 of this Part.
Predloge 20.4 do 20.7 vsebujejo informacije ‚po državah‘ na podlagi sedeža neposredne nasprotne stranke, kot je opredeljeno v točki 43 dela 1 te priloge.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Predložena razčlenitev vključuje izpostavljenosti ali obveznosti v zvezi z rezidenti v vsaki tuji državi, v kateri ima institucija izpostavljenosti.
In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Izpostavljenosti ali obveznosti v zvezi z mednarodnimi organizacijami in multilateralnimi razvojnimi bankami se ne dodelijo državi sedeža institucije, ampak geografskemu področju ‚druge države‘.
For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
‚Izvedeni finančni instrumenti‘ vključujejo tako trgovalne izvedene finančne instrumente, vključno z ekonomskimi varovanji, kot izvedene finančne instrumente za varovanje v skladu z MSRP in v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, ki se poročajo v predlogah 10 in 11.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Sredstva v posesti za trgovanje po MSRP in trgovalna sredstva po GAAP se poročajo ločeno.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Izraz finančna sredstva, ki so predmet oslabitve, ima isti pomen kot v točki 93 tega dela.
Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
Sredstva, merjena po LOCOM, s prilagoditvami vrednosti zaradi kreditnega tveganja, se štejejo za oslabljena.
Any of the following shall be treated as forbearance measures:
V predlogah 20.4 in 20.7 se ‚akumulirane oslabitve‘ in ‚akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja pri nedonosnih izpostavljenostih‘ poročajo, kot je določeno v točkah 69 do 71 tega dela.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
V predlogi 20.4 se ‚bruto knjigovodska vrednost‘ za dolžniške instrumente poroča v skladu s točko 34 dela 1 te priloge.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Za izvedene finančne instrumente in lastniške instrumente je znesek, ki ga je treba sporočiti, knjigovodska vrednost.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
V stolpcu ‚od tega: nedonosni‘ se poročajo dolžniški instrumenti, kot je opredeljeno v točkah 213 do 232 tega dela.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Restrukturiranje dolgov vključuje vse ‚dolžniške‘ pogodbe za namene predloge 19, ki so predmet ukrepov prestrukturiranja, kot so opredeljeni v točkah 240 do 255 tega dela.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
V predlogi 20.5 postavka ‚rezervacije za prevzete obveznosti in dana poroštva‘ vključuje rezervacije, merjene po MRS 37, kreditne izgube pri finančnih poroštvih, ki se obravnavajo kot zavarovalne pogodbe v skladu z MSRP 4, ter rezervacije za zaveze iz kreditov in finančna poroštva v skladu z zahtevami glede oslabitve iz MSRP 9 in rezervacije za zaveze in poroštva po nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank v skladu s točko 11 tega dela.