natgillin/translations-raw huggingface dataset:
Under national GAAP based on BAD “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
Ustrezni popravek vrednosti za izgubo za ta sredstva se poroča pod postavko ‚akumulirana oslabitev sredstev z večjim povečanjem kreditnega tveganja od začetnega pripoznanja, vendar brez poslabšanja kreditne kakovosti (druga skupina)‘ ali ‚akumulirana oslabitev sredstev s poslabšano kreditno kakovostjo (tretja skupina)‘, odvisno od tega, ali se odkupljene terjatve, sredstva iz pogodbe ali terjatve iz najema v skladu s poenostavljenim pristopom štejejo za sredstva s poslabšano kreditno kakovostjo.
“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
Kupljena ali izdana (ustvarjena) finančna sredstva, ki imajo ob začetnem pripoznanju poslabšano kreditno kakovost, se poročajo ločeno v predlogah 4.3.1 in 4.4.1.
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”.
Za te kredite akumulirana oslabitev vključuje samo kumulativne spremembe pričakovanih izgub v celotnem obdobju trajanja od začetnega pripoznanja [MSRP 9, 5.5.13. člen].
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Institucije v predlogi 4.5 poročajo knjigovodsko vrednost za ‚kredite in druga finančna sredstva‘ ter ‚dolžniške vrednostne papirje‘, ki spadajo v opredelitev ‚podrejenega dolga‘ iz točke 100 tega dela.
The impairment on those investments shall be reported in “(Impairment or (–) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
V predlogi 4.8 so informacije, ki se poročajo, odvisne od tega, ali se lahko za netrgovalna neizvedena finančna sredstva, merjena po pošteni vrednosti prek lastniškega kapitala, uporabljajo zahteve glede oslabitve pri uporabi nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank.
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
Če so ta finančna sredstva predmet oslabitve, institucije v tej predlogi poročajo informacije, ki se nanašajo na knjigovodsko vrednost, bruto knjigovodsko vrednost neoslabljenih sredstev in oslabljenih sredstev, akumulirano oslabitev in akumulirane odpise.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
Če ta finančna sredstva niso predmet oslabitve, institucije poročajo akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja za nedonosne izpostavljenosti.
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (–) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5.
V predlogi 4.9 se finančna sredstva, merjena po zmernem LOCOM, in povezane prilagoditve vrednosti poročajo ločeno od drugih finančnih sredstev, merjenih z metodo na podlagi nabavne vrednosti, in povezanih oslabitev.
Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (–) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.
Finančna sredstva po metodi na podlagi nabavne vrednosti, vključno s finančnimi sredstvi po zmernem LOCOM, se poročajo kot neoslabljena sredstva, če ni nobenih z njimi povezanih prilagoditev vrednosti ali oslabitev, in kot oslabljena sredstva, če imajo prilagoditve vrednosti, ki se štejejo za oslabitev, ali so z njimi povezane oslabitve.
STATEMENT OF COMPREHENSIVE INCOME (3)
Prilagoditve vrednosti, ki se štejejo za oslabitev, so prilagoditve vrednosti zaradi kreditnega tveganja, ki odražajo poslabšanje kreditne kakovosti nasprotne stranke.
“Gains or (–) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Finančna sredstva po zmernem LOCOM s prilagoditvami vrednosti zaradi tržnega tveganja, ki odražajo učinek sprememb tržnih razmer v zvezi z vrednostjo sredstva, se ne štejejo za oslabljena.
The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the changes in the variation of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]”.
Akumulirane prilagoditve vrednosti zaradi kreditnega tveganja in akumulirane prilagoditve vrednosti zaradi tržnega tveganja se poročajo ločeno.
“Hedge of net investments in foreign operations [effective portion]” shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.
V predlogi 4.10 se finančna sredstva, merjena po strogem LOCOM, in povezane prilagoditve vrednosti poročajo ločeno od sredstev, merjenih z drugimi metodami.
For hedges of net investment in foreign operations and cash flow hedges the respective amounts reported in “Transferred to profit or loss” shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.
Finančna sredstva po strogem LOCOM in finančna sredstva po drugih metodah merjenja se poročajo kot oslabljena sredstva, če imajo prilagoditve vrednosti zaradi kreditnega tveganja, kot so opredeljene v točki 80, ali z njimi povezane oslabitve.
“Hedging instruments [not designated elements]” shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component:
Finančna sredstva po strogem LOCOM s prilagoditvami vrednosti zaradi tržnega tveganja, kot so opredeljene v točki 80, se ne štejejo za oslabljena.
time value of options;
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank je znesek splošnih popravkov vrednosti za bančno tveganje, ki se poroča v relevantnih predlogah, samo tisti del, ki vpliva na knjigovodsko vrednost dolžniških instrumentov [direktiva o računovodskih izkazih bank, člen 37.2].
forward elements of forward contracts;
RAZČLENITEV KREDITOV, KI NISO V POSESTI ZA TRGOVANJE, IN DRUGIH FINANČNIH SREDSTEV PO PRODUKTIH (5)
foreign exchange basis spread of financial instruments.
Krediti in druga finančna sredstva, ki niso tisti v posesti za trgovanje ali trgovalna sredstva, se razčlenijo glede na vrsto produkta in sektor nasprotne stranke za knjigovodsko vrednost, za bruto knjigovodsko vrednost pa samo glede na vrsto produkta.
For options, the amounts reclassified to profit or loss and reported in “Transferred to profit or loss”’ shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.
Stanja sredstev na vpogled, ki so razvrščena kot ‚denar v blagajni, stanje na računih pri centralnih bankah in vpogledne vloge pri bankah‘, se prav tako poročajo v tej predlogi neodvisno od tega, kako se merijo.
“Debt instruments at fair value through other comprehensive income” shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in “(Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss)” and in “Exchange differences [gain or (–) loss], net” in template 2.
Krediti in druga finančna sredstva se razporedijo na naslednje produkte:
“Transferred to profit or loss” in particular shall include the transfer to profit or loss due to de-recognition or reclassification into the fair value through profit or loss measurement category.
postavka ‚na vpogled (zahtevo) in s kratkim odpovednim rokom (transakcijski račun)‘ vključuje stanja sredstev na vpogled (zahtevo), sredstev s kratkim odpovednim rokom (do konca delovnega dne po dnevu odpovedi), transakcijske račune in podobna stanja sredstev, vključno s krediti, ki za kreditojemalca ne glede na njihovo pravno obliko predstavljajo vloge čez noč (krediti, ki jih je treba odplačati do konca delovnega dne po dnevu, ko so bili odobreni).
Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category [IFRS 9.5.6.4], the gains or losses arising due to the reclassification shall be reported in “Debt instruments at fair value through other comprehensive income”.
Prav tako vključuje ‚prekoračitve stanja‘, ki so negativna stanja na transakcijskih računih;
Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7] or into the amortised cost measurement category [IFRS 9.5.6.5], the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in “Transferred to profit or loss” and in “Other reclassifications”, adjusting in the latter case the carrying amount of the financial asset.
postavka ‚dolg po kreditnih karticah‘ vključuje kredite, odobrene prek kartic z odloženim plačilom ali prek kreditnih kartic [uredba ECB o statističnih postavkah bilance stanja];
For all components of the other comprehensive income, “Other reclassifications” shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.
postavka ‚odkupljene terjatve‘ vključuje kredite drugim dolžnikom, odobrene na podlagi računov ali drugih dokumentov, ki dajejo pravico do prejetja izkupička od poslov za prodajo blaga ali opravljanje storitev.
Under IFRS “Income tax relating to items that will not be reclassified” and “Income tax relating to items that may be reclassified to profit or (–) loss” [IAS 1.91 (b), IG6] shall be reported as separate line items.
Ta postavka vključuje vse posle odkupa terjatev in podobne posle, kot so akcepti, neposredni nakupi terjatev do kupcev, forfetiranje, diskontiranje računov, menice, komercialni zapisi in druge terjatve, kadar institucija poročevalka kupi terjatve do kupcev (z regresom ali brez);
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
postavka ‚finančni najem‘ vključuje knjigovodsko vrednost denarnih terjatev iz naslova finančnega najema.
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
V skladu z MSRP so ‚terjatve iz naslova finančnega najema‘ terjatve, kot so opredeljene v MRS 17;
For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages.
postavka ‚krediti z začasnim odkupom‘ vključuje finančna sredstva, zagotovljena v zameno za vrednostne papirje ali zlato, kupljene na podlagi pogodb o začasni prodaji ali izposojene na podlagi pogodb o izposoji vrednostnih papirjev, kot so opredeljene v točkah 183 in 184 tega dela;
Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.
postavka ‚drugi krediti‘ vključuje negativna stanja s pogodbeno določenimi zapadlostmi ali roki, ki niso vključeni v druge postavke;
For the purposes of Annexes III and IV as well as this Annex, “accumulated negative changes in fair value due to credit risk” means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative.
postavka ‚druga finančna sredstva, ki niso krediti‘ vključuje druga finančna sredstva, ki ne morejo biti razvrščena kot ‚krediti‘ v skladu z uredbo ECB o statističnih postavkah bilance stanja.
The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument.
Ta postavka med drugim vključuje bruto terjatve v zvezi z aktivnimi časovnimi razmejitvami (kot so sredstva, ki čakajo na naložbo, prenos ali poravnavo) ter tranzitne postavke (kot so čeki in druge oblike plačila, ki so poslani na izterjavo).
This amount shall only be reported if the addition of positive and negative changes in fair value due to credit risk results in a negative amount.
Krediti in druga finančna sredstva se razvrstijo na podlagi prejetega zavarovanja s premoženjem, kot sledi:
The valuation of the debt instruments shall be performed on the level of single financial instruments.
‚krediti, zavarovani z nepremičninami‘ vključujejo kredite in druga finančna sredstva, ki so formalno zavarovani s stanovanjskimi ali poslovnimi nepremičninami, neodvisno od njihovega razmerja med kreditom in zavarovanjem (tj. razmerja med vrednostjo kredita in vrednostjo zavarovanja) ter pravne oblike zavarovanja;
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
‚drugi zavarovani krediti‘ vključujejo kredite in druga finančna sredstva, ki so formalno kriti z zavarovanjem, neodvisno od njihovega razmerja med kreditom in zavarovanjem (tj. razmerja med vrednostjo kredita in vrednostjo zavarovanja) ter pravne oblike zavarovanja, ki niso ‚krediti, zavarovani z nepremičninami‘.
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:
To zavarovanje s premoženjem vključuje zastavo vrednostnih papirjev, denarnih sredstev in drugo zavarovanje s premoženjem ne glede na pravno obliko zavarovanja.
for debt instruments measured at amortised cost or at a cost-based method, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages.
Krediti in druga finančna sredstva se razvrstijo glede na zavarovanje s premoženjem in brez upoštevanja namena kredita.
Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;
Krediti in druga finančna sredstva, zavarovani z več kot eno vrsto zavarovanja s premoženjem, se razvrstijo in poročajo kot zavarovani z nepremičninami, če so zavarovani z nepremičninami, ne glede na to, ali so zavarovani tudi drugimi vrstami premoženja.
for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;
Krediti in druga finančna sredstva se razvrstijo na podlagi njihovega namena, kot sledi:
for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised.
‚potrošniški krediti‘ vključujejo kredite, odobrene predvsem za namene osebne potrošnje blaga in storitev [uredba ECB o statističnih postavkah bilance stanja];
The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
‚stanovanjski krediti‘ vključujejo kredite, odobrene gospodinjstvom za namene vlaganja v hiše za osebno rabo ali oddajo, vključno z gradnjo in prenavljanjem [uredba ECB o statističnih postavkah bilance stanja].
Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9.
RAZČLENITEV KREDITOV, KI NISO V POSESTI ZA TRGOVANJE, IN DRUGIH FINANČNIH SREDSTEV ZA NEFINANČNE DRUŽBE PO OZNAKAH NACE (6)
Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments.
Bruto knjigovodska vrednost kreditov in drugih finančnih sredstev za nefinančne družbe, razen tistih v posesti za trgovanje ali trgovalnih, se razvrsti po sektorju gospodarskih dejavnosti z uporabo oznak NACE na podlagi glavne dejavnosti nasprotne stranke.
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
Razvrstitev izpostavljenosti, nastalih skupno s strani več kot enega dolžnika, se izvede v skladu s točko 43 dela 1 te priloge.
“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows.
Poročanje oznak NACE se izvede na podlagi prve ravni razčlenjevanja (po ‚področjih‘).
These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery.
Institucije poročajo kredite in druga finančna sredstva za nefinančne družbe, ki se ukvarjajo s finančnimi ali zavarovalnimi dejavnostmi, v vrstici ‚K – Finančne in zavarovalniške dejavnosti‘.
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
V skladu z MSRP finančna sredstva, ki so predmet oslabitve, vključujejo (i) finančna sredstva, merjena po odplačni vrednosti, in (ii) finančna sredstva, merjena po pošteni vrednosti prek drugega vseobsegajočega donosa.
Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank finančna sredstva, ki so predmet oslabitve, vključujejo finančna sredstva, merjena z metodami na podlagi nabavne vrednosti, vključno z LOCOM.
Write-offs shall constitute a de-recognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72.
Glede na določbe v posameznih nacionalnih GAAP lahko vključujejo (i) finančna sredstva, merjena po pošteni vrednosti prek lastniškega kapitala, in (ii) finančna sredstva, merjena z drugimi metodami.
Write-offs shall include amounts caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
FINANČNA SREDSTVA, KI SO PREDMET OSLABITVE IN SO PREKORAČILA ZAPADLOST V PLAČILO (7)
The column “of which: Instruments with low credit risk” shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.
Knjigovodska vrednost dolžniških instrumentov, vključenih v računovodske portfelje, ki so predmet oslabitve, se poroča v predlogi 7.1 samo, če so zapadli.
The corresponding loss allowance for those assets shall be reported in either “Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)” or “Accumulated impairment on credit-impaired assets (Stage 3)”,depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.
Računovodski portfelji, ki so predmet oslabitve, so opredeljeni kot v točki 93 tega dela.
Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1.
Finančna sredstva se štejejo za zapadla, kadar kateri koli znesek glavnice, obresti ali nadomestila na datum zapadlosti ni bil plačan.
For these loans, the accumulated impairment shall only include the cumulative changes in lifetime expected credit losses since initial recognition [IFRS 9.5.5.13].
Zapadle izpostavljenosti se poročajo s celotno knjigovodsko vrednostjo.
In template 4.5 institutions shall report the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 100 of this Part.
Knjigovodske vrednosti takih sredstev se poročajo po skupinah za namen oslabitev ali statusu oslabitve v skladu z veljavnimi računovodskimi standardi in razčlenjene glede na število dni pri najstarejšem zapadlem znesku, ki je bil na referenčni datum neplačan.
In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD.
RAZČLENITEV FINANČNIH OBVEZNOSTI (8)
Where these financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs.
Opredelitev ‚vlog‘ in razčlenitev produktov sta enaki kot v uredbi ECB o statističnih postavkah bilance stanja, zato se regulirane varčevalne vloge razvrstijo v skladu z navedeno uredbo in razporedijo glede na nasprotno stranko.
Where these financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures.
Predvsem neprenosljive varčevalne vloge na vpogled, ki so kljub pravni možnosti dviga na zahtevo predmet znatnih kazni in omejitev ter imajo podobne značilnosti kot vloge čez noč, se razvrstijo kot vloge na odpoklic.