natgillin/translations-raw huggingface dataset:
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank postavka vključuje prihodke iz obresti od oslabljenih sredstev s posebnim ali splošnim popravkom vrednosti za oslabitev v zvezi s kreditnim tveganjem.
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
Dobički in izgube iz odprave pripoznanja finančnih sredstev in obveznosti, ki niso merjeni po pošteni vrednosti prek poslovnega izida, se razčlenijo po vrsti finančnega instrumenta in po računovodskem portfelju.
COLLATERAL AND GUARANTEES RECEIVED (13)
Za vsako postavko se sporoči neto realizirani dobiček ali izguba iz posla, za katerega je bilo odpravljeno pripoznanje.
Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)
Neto znesek pomeni razliko med realiziranimi dobički in realiziranimi izgubami.
The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received.
Predloga 16.2 se v skladu z MSRP uporablja za finančna sredstva in obveznosti po odplačni vrednosti ter za dolžniške instrumente, merjene po pošteni vrednosti prek drugega vseobsegajočega donosa.
The loans and advances shall be broken down by counterparties and purpose.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se predloga 16.2 uporablja za finančna sredstva, merjena z metodo na podlagi nabavne vrednosti, po pošteni vrednosti prek lastniškega kapitala in v skladu z drugimi metodami merjenja, kot je nižja izmed nabavne ali tržne vrednosti.
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
Dobički in izgube iz finančnih instrumentov, razvrščenih kot trgovalni v skladu z ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, se ne poročajo v tej predlogi ne glede na pravila vrednotenja, ki si uporabljajo za te instrumente.
The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Dobički in izgube iz finančnih sredstev in obveznosti v posesti za trgovanje se razčlenijo po vrsti instrumenta, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) finančnega instrumenta.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Dobički in izgube iz trgovanja s tujimi valutami na promptnem trgu, razen menjave tujih bankovcev in kovancev, se vključijo kot dobički in izgube iz trgovanja.
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
Dobički in izgube iz trgovanja s plemenitimi kovinami ali odprave pripoznanja in ponovnega merjenja se ne vključijo v dobičke in izgube iz trgovanja temveč v ‚druge poslovne prihodke‘ ali ‚druge poslovne odhodke‘ v skladu s točko 316 tega dela.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
Postavka ‚od tega: ekonomska varovanja z uporabo možnosti vrednotenja po pošteni vrednosti‘ vključuje samo dobičke in izgube iz kreditnih izvedenih finančnih instrumentov, merjenih po pošteni vrednosti prek poslovnega izida, ki se uporabljajo za obvladovanje kreditnega tveganja celotnega ali dela finančnega instrumenta, ob tej priložnosti določenega za merjenje po pošteni vrednosti prek poslovnega izida v skladu z oddelkom 6.7 MSRP 9.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
Dobički ali izgube zaradi prerazvrstitve finančnih sredstev iz računovodskega portfelja, ki se meri po odplačni vrednosti, v računovodski portfelj sredstev, ki se merijo po pošteni vrednosti prek poslovnega izida, ali v računovodski portfelj sredstev v posesti za trgovanje [MSRP 9, 5.6.2. člen], se poročajo v vrstici ‚od tega: dobički in izgube zaradi prerazvrstitve sredstev, obračunanih po odplačni vrednosti‘.
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
Dobički in izgube iz finančnih sredstev in obveznosti v posesti za trgovanje se razčlenijo tudi po vrsti tveganja, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) osnovnega tveganja (obrestna mera, lastniški kapital, tuja valuta, kredit, blago in drugo), povezanega z izpostavljenostjo, vključno z zadevnimi izvedenimi finančnimi instrumenti.
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
Dobički in izgube iz naslova tečajnih razlik se vključijo v postavko, v katero so vključeni preostali dobički in izgube, nastali na podlagi pretvorjenega instrumenta.
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
Dobički in izgube iz naslova finančnih sredstev in finančnih obveznosti, ki niso izvedeni finančni instrumenti, se v kategorije tveganj vključijo na naslednji način:
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
obrestni instrumenti: vključuje trgovanje s krediti in drugimi finančnimi sredstvi, vlogami in dolžniškimi vrednostnimi papirji (v posesti ali izdanimi);
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
lastniški instrumenti: vključuje trgovanje z delnicami, kvotami KNPVP in drugimi lastniškimi instrumenti;
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
trgovanje v tuji valuti: vključuje izključno trgovanje v tujih valutah;
“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
instrumenti kreditnega tveganja: vključuje trgovanje s kreditnimi zapisi;
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
izvedeni finančni instrumenti, povezani z blagom: ta postavka vključuje samo izvedene finančne instrumente, ker se dobički in izgube od blaga, namenjenega trgovanju, sporočajo pod postavko ‚drugi poslovni prihodki‘ ali ‚drugi poslovni odhodki‘ v skladu s točko 316 tega dela;
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72.
drugo: vključuje trgovanje s finančnimi instrumenti, ki jih ni mogoče razvrstiti v druge razčlenitve.
Where national GAAP under BAD also require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
Dobički in izgube iz finančnih sredstev, obvezno merjenih po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje, se razčlenijo po vrsti instrumenta, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) finančnega instrumenta.
“Change in fair value for the period” shall include gains or losses from re-measurements in accordance with IFRS 9, IFRS 13 or national GAAP where applicable, in the period of the instruments that continue to exist at the reporting date.
Dobički ali izgube zaradi prerazvrstitve finančnih sredstev iz računovodskega portfelja, ki se meri po odplačni vrednosti, v računovodski portfelj finančnih sredstev, obvezno merjenih po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje, [MSRP 9, 5.6.2. člen], se poročajo v vrstici ‚od tega: dobički in izgube zaradi prerazvrstitve sredstev, obračunanih po odplačni vrednosti‘.
These gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts reported are before taxes.
Dobički in izgube iz finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, se razčlenijo po vrsti instrumenta.
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Institucije sporočijo neto realizirane in nerealizirane dobičke ali izgube ter znesek spremembe poštene vrednosti finančnih obveznosti v zadevnem obdobju zaradi sprememb kreditnega tveganja (lastnega kreditnega tveganja kreditojemalca ali izdajatelja), če se lastno kreditno tveganje ne poroča v drugem vseobsegajočem donosu.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Če se kreditni izvedeni finančni instrument, merjen po pošteni vrednosti, uporablja za obvladovanje kreditnega tveganja celotnega ali dela finančnega instrumenta, ob tej priložnosti določenega za merjenje po pošteni vrednosti prek poslovnega izida, se dobički ali izgube iz finančnega instrumenta ob taki označitvi poročajo v vrstici ‚od tega: dobički ali (–) izgube ob označitvi finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, za namene varovanja, neto‘.
Template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Poznejši dobički ali izgube iz teh finančnih instrumentov se poročajo v vrstici ‚od tega: dobički ali (–) izgube po označitvi finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, za namene varovanja, neto‘.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Vsi dobički in izgube iz obračunavanja varovanja pred tveganjem, razen prihodkov ali odhodkov iz obresti, kadar se uporablja čista cena, se razčlenijo po vrsti obračunavanja varovanja pred tveganjem: varovanje poštene vrednosti pred tveganjem, varovanje denarnega toka in varovanje neto naložb v kapital družb v tujini.
The column “Amounts derecognised for capital purposes” shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 of CRR.
Dobički in izgube v zvezi z varovanjem poštene vrednosti pred tveganjem se razčlenijo na instrument varovanja in na pred tveganjem varovano postavko.
“Repurchase agreements” (“repos”) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Dobički in izgube iz instrumentov za varovanje ne vključujejo dobičkov in izgub, povezanih z elementi instrumentov za varovanje, ki niso označeni kot instrumenti za varovanje pred tveganjem v skladu s 6.2.4. členom MSRP 9.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Ti instrumenti za varovanje, ki niso tako označeni, se poročajo v skladu s točko 60 tega dela.
Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so.
Dobički in izgube iz obračunavanja varovanja pred tveganjem vključujejo tudi dobičke in izgube iz varovanja skupine postavk z izravnalnimi pozicijami tveganja (varovanja neto pozicije).
Repurchase agreements shall also include repo-type operations which may include:
‚Spremembe poštene vrednosti varovane postavke, ki se pripišejo zavarovanemu tveganju‘ vključujejo tudi dobičke in izgube iz varovanih postavk, če so postavke dolžniški instrumenti, merjeni po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom MSRP 9 [MSRP 9, 6.5.8. člen].
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se razčlenitev po vrstah varovanj pred tveganjem, kot jo vsebuje ta predloga, poroča v obsegu, v katerem je razčlenitev združljiva z veljavnimi računovodskimi zahtevami.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
‚Povečanja‘ se poročajo, kadar za računovodski portfelj ali glavno kategorijo sredstev ocena oslabitve v zadevnem obdobju povzroči pripoznanje neto odhodkov.
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) shall involve cash received or loaned out by the institution.
‚Razveljavitve‘ se poročajo, kadar za računovodski portfelj ali glavno kategorijo sredstev ocena oslabitve v zadevnem obdobju povzroči pripoznanje neto prihodkov.
In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the “accounting portfolios” in which the financial assets were included prior to their de-recognition.
USKLADITEV MED RAČUNOVODSKIM OBSEGOM KONSOLIDACIJE IN OBSEGOM KONSOLIDACIJE V SKLADU S CRR (17)
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
‚Računovodski obseg konsolidacije‘ vključuje knjigovodsko vrednost sredstev, obveznosti in lastniškega kapitala ter nominalne zneske zunajbilančnih izpostavljenosti, ki se izračunajo z uporabo računovodskega obsega konsolidacije, kar pomeni, da se v konsolidacijo vključijo odvisne družbe, ki so zavarovalnice in nefinančne družbe.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Institucije obračunavajo odvisne, pridružene in skupaj obvladovane družbe na podlagi enake metode kot v svojih računovodskih izkazih.
Interest income shall be broken down in accordance with both of the following:
V tej predlogi postavka ‚naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi‘ ne vključuje odvisnih družb, ker so pri računovodskem obsegu konsolidacije vse odvisne družbe polno konsolidirane.
interest income on financial and other assets;
‚Sredstva na podlagi pozavarovalnih in zavarovalnih pogodb‘ vključujejo sredstva v okviru cediranega pozavarovanja ter, če obstajajo, sredstva v zvezi z izdanimi zavarovalnimi in pozavarovalnimi pogodbami.
interest income on financial liabilities with negative effective interest rate.
‚Obveznosti na podlagi zavarovalnih in pozavarovalnih pogodb‘ vključujejo obveznosti na podlagi izdanih zavarovalnih in pozavarovalnih pogodb.
Interest expenses shall be broken down in accordance with both of the following:
NEDONOSNE IZPOSTAVLJENOSTI (18)
interest expenses on financial and other liabilities;
Za namene predloge 18 so nedonosne izpostavljenosti tiste, ki izpolnjujejo katero koli od naslednjih meril:
interest expenses on financial assets with negative effective interest rate.
pomembne izpostavljenosti, pri katerih prihaja do zamude pri odplačevanju več kot 90 dni;
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
za dolžnika se ocenjuje, da je malo verjetno, da bo v celoti poplačal svoje kreditne obveznosti brez unovčenja zavarovanja s premoženjem, ne glede na obstoj katerega koli zapadlega zneska ali število dni zamude pri odplačevanju.
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Navedena razvrstitev kot nedonosne izpostavljenosti se uporablja ne glede na to, ali je izpostavljenost razvrščena kot neplačana za regulativne namene v skladu s členom 178 CRR ali kot oslabljena za računovodske namene v skladu z veljavnim računovodskim okvirom.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
Izpostavljenosti, v zvezi s katerimi se šteje, da je prišlo do neplačila v skladu s členom 178 CRR, in izpostavljenosti, za katere se je v skladu z veljavnim računovodskim okvirom ugotovilo, da so oslabljene, se vedno štejejo za nedonosne izpostavljenosti.
All instruments in the various portfolios shall be taken into account except those included in the items “Derivatives - Hedge accounting” not used to hedge interest rate risk.
V skladu z MSRP so za namene predloge 18 oslabljene izpostavljenosti tiste, za katere se je določilo, da imajo poslabšano kreditno kakovost (tretja skupina), vključno s kupljenimi ali izdanimi (ustvarjenimi) sredstvi s poslabšano kreditno kakovostjo.
“Derivatives - Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
Izpostavljenosti, vključene v skupine za namen oslabitev, ki niso tretja skupina, se obravnavajo kot nedonosne, če izpolnjujejo merila za obravnavanje kot nedonosne.
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as “economic hedges” that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Izpostavljenosti se razvrstijo v celotnem znesku in brez upoštevanja obstoja kakršnega koli zavarovanja s premoženjem.
In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives.
Pomembnost se oceni v skladu s členom 178 CRR.
Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.
Za namene predloge 18 ‚izpostavljenosti‘ vključujejo vse dolžniške instrumente (dolžniške vrednostne papirje ter kredite in druga finančna sredstva, ki vključujejo tudi stanje na računih pri centralnih bankah in vpogledne vloge pri bankah) in zunajbilančne izpostavljenosti, razen izpostavljenosti v posesti za trgovanje.
Under IFRS, “of which: interest-income on impaired financial assets” means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets.
Dolžniški instrumenti se vključijo v naslednje računovodske portfelje: (a) dolžniški instrumenti po nabavni ali odplačni vrednosti, (b) dolžniški instrumenti po pošteni vrednosti prek drugega vseobsegajočega donosa ali prek lastniškega kapitala, ki so predmet oslabitve, in (c) dolžniški instrumenti po strogem LOCOM ali pošteni vrednosti prek poslovnega izida ali prek lastniškega kapitala, ki niso predmet oslabitve, v skladu z merili iz točke 233 tega dela.
Under national GAAP under BAD, it shall include interest income on assets impaired with a specific or general impairment allowance for credit risk.
Vsaka kategorija se razčleni po instrumentih in po nasprotnih strankah.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
V skladu z MSRP in ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank zunajbilančne postavke zajemajo naslednje preklicne in nepreklicne postavke:
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
prevzete obveznosti iz kreditov;
The net amount represents the difference between realised gains and realised losses.
dana finančna poroštva;
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income.
druge prevzete obveznosti.
Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and according to other measurement methods such as the lower of cost or market.
Dolžniški instrumenti, razvrščeni kot v posesti za prodajo v skladu z MSRP 5, se poročajo ločeno.
Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
V predlogi 18 se ‚bruto knjigovodska vrednost‘ za dolžniške instrumente poroča v skladu s točko 34 dela 1 te priloge.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
Za zunajbilančne izpostavljenosti se poroča nominalni znesek, kot je opredeljen v točki 118 tega dela te priloge.
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses.
Za namene predloge 18 je izpostavljenost ‚zapadla‘, če izpolnjuje merila iz točke 96 tega dela.
Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.
Za namene predloge 18 ‚dolžnik‘ pomeni dolžnika v smislu člena 178 CRR.