natgillin/translations-raw huggingface dataset:
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 18 je izpostavljenost ‚zapadla‘, če izpolnjuje merila iz odstavka 96 tega dela.
“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.
Za namene predloge 18 ‚dolžnik‘ pomeni dolžnika v smislu člena 178 CRR.
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
Zaveza se šteje za nedonosno izpostavljenost v njenem nominalnem znesku, če v primeru črpanja ali druge uporabe privede do izpostavljenosti, ki predstavljajo tveganje, da ne bo prišlo do polnega poplačila brez unovčenja zavarovanja s premoženjem.
“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.
Dana finančna poroštva se štejejo za nedonosne izpostavljenosti v njihovem nominalnem znesku, kadar obstaja tveganje, da bo finančno poroštvo unovčila zajamčena stranka, med drugim zlasti, kadar osnovna zajamčena izpostavljenost izpolnjuje merila, da se šteje kot nedonosna, iz odstavka 213.
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.
Če zajamčena stranka zamuja s plačilom zneska, zapadlega po pogodbi o finančnem poroštvu, institucija poročevalka oceni, ali izhajajoča terjatev izpolnjuje merila za obravnavo kot nedonosna izpostavljenost.
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.
Izpostavljenosti, ki se opredelijo kot nedonosne v skladu z odstavkom 213, se razvrstijo kot nedonosne na posamični podlagi (‚na ravni posla‘) ali upoštevaje celotno izpostavljenost do določenega dolžnika (‚na ravni dolžnika‘).
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.
Pri razvrstitvi nedonosnih izpostavljenosti na posamični podlagi oziroma izpostavljenosti na ravni določenega dolžnika se za različne tipe nedonosnih izpostavljenosti uporabijo naslednji pristopi razvrščanja:
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.
za nedonosne izpostavljenosti, razvrščene kot neplačane v skladu s členom 178 CRR, se uporabi pristop razvrščanja iz navedenega člena;
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.
za izpostavljenosti, razvrščene kot nedonosne zaradi oslabitve v skladu z veljavnim računovodskim okvirom, se uporabijo merila za pripoznanje oslabitve iz veljavnega računovodskega okvira;
COLLATERAL AND GUARANTEES RECEIVED (13)
za druge nedonosne izpostavljenosti, ki niso razvrščene kot neplačane ali oslabljene, se uporabljajo določbe člena 178 CRR za neplačane izpostavljenosti.
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.
Če ima institucija bilančne izpostavljenosti do dolžnika, ki so zapadle več kot 90 dni in bruto knjigovodska vrednost zapadlih izpostavljenosti predstavlja več kot 20 % bruto knjigovodske vrednosti vseh bilančnih izpostavljenosti do tega dolžnika, se vse bilančne in zunajbilančne izpostavljenosti do tega dolžnika štejejo za nedonosne.
The loans and advances shall be broken down by counterparties and purpose.
Če dolžnik pripada skupini, se oceni, ali je potrebno, da se kot nedonosne štejejo tudi izpostavljenosti do drugih subjektov v skupini, če se že ne štejejo za oslabljene ali neplačane v skladu s členom 178 CRR, razen pri izpostavljenostih, na katere vplivajo individualni spori, ki niso povezani s kapitalsko ustreznostjo nasprotne stranke.
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
Za izpostavljenosti se šteje, da niso več nedonosne, če so izpolnjeni vsi naslednji pogoji:
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.
izpostavljenost izpolnjuje izstopna merila, ki jih institucija poročevalka uporablja za prenehanje razvrstitve izpostavljenosti kot oslabljene in neplačane v skladu z veljavnim računovodskim okvirom oziroma členom 178 CRR;
For reporting loans and advances according to the type of pledge the following definitions shall be used:
položaj dolžnika se je izboljšal v taki meri, da je verjetno polno poplačilo v skladu s prvotnimi ali po potrebi spremenjenimi pogoji;
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.
dolžnik nima nobenega zneska z zamudo pri odplačevanju več kot 90 dni.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
Izpostavljenost ostane razvrščena kot nedonosna, vse dokler niso izpolnjeni pogoji iz točk (a), (b) in (c) odstavka 228 tega dela te priloge, tudi če že izpolnjuje merila, ki jih institucija poročevalka uporablja za prenehanje razvrstitve izpostavljenosti kot oslabljene in neplačane v skladu z veljavnim računovodskim okvirom oziroma členom 178 CRR.
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.
Z razvrstitvijo nedonosne izpostavljenosti kot nekratkoročnega sredstva v posesti za prodajo v skladu z MSRP 5 se ne preneha njena razvrstitev kot nedonosna izpostavljenost.
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
Z odobritvijo ukrepov restrukturiranja za nedonosno izpostavljenost se ne preneha njen status nedonosne izpostavljenosti.
“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.
V primeru nedonosnih izpostavljenosti z ukrepi restrukturiranja, kot je navedeno v odstavku 262, se za navedene izpostavljenosti šteje, da niso več nedonosne, če so izpolnjeni vsi naslednji pogoji:
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.
institucija poročevalka izpostavljenosti ne šteje za oslabljene ali neplačane v skladu z veljavnim računovodskim okvirom oziroma členom 178 CRR;
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
od trenutka, ko so se uporabili ukrepi restrukturiranja, ali od trenutka, ko so se izpostavljenosti razvrstile kot nedonosne (odvisno od tega, kaj je nastopilo pozneje), je minilo eno leto;
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.
po uporabi ukrepov restrukturiranja ni več nobenih zapadlih zneskov ali pomislekov v zvezi s polnim poplačilom izpostavljenosti v skladu s pogoji, ki veljajo za obdobje po restrukturiranju.
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.
Te pomisleke institucija ovrže na podlagi analize finančnega položaja dolžnika.
“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”.
Lahko se šteje, da ti pomisleki več ne obstajajo, če je dolžnik z rednimi plačili v skladu s pogoji za obdobje po restrukturiranju skupaj odplačal znesek, enak zapadlemu znesku pred restrukturiranjem (če so zapadli zneski obstajali) oziroma znesku, ki se je odpisal (če ni bilo zapadlih zneskov) v skladu z ukrepi restrukturiranja, oziroma če je dolžnik kako drugače dokazal sposobnost izpolnjevanja pogojev za obdobje po restrukturiranju.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Posebni izstopni pogoji iz točk (a), (b) in (c) se uporabljajo poleg meril, ki jih uporablja institucija poročevalka za oslabljene in neplačane izpostavljenosti v skladu z veljavnim računovodskim okvirom oziroma členom 178 CRR.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72.
Če pogoji iz odstavka 231 tega dela te priloge na koncu obdobja enega leta, določenega v točki (b) odstavka 231, niso izpolnjeni, se izpostavljenost še naprej obravnava kot nedonosna restrukturirana izpostavljenost, dokler niso izpolnjeni vsi pogoji.
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.
Ti pogoji se ocenjujejo vsaj četrtletno.
“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.
Računovodski portfelji po MSRP iz odstavka 15 dela 1 te priloge in po ustreznih nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank iz odstavka 16 dela 1 te priloge se poročajo v predlogi 18, kot sledi:
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.
‚dolžniški instrumenti po nabavni ali odplačni vrednosti‘ zajemajo dolžniške instrumente, vključene v katero koli od naslednjih kategorij:
“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.
‚finančna sredstva, merjena po odplačni vrednosti‘ (MSRP);
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
‚netrgovalna neizvedena finančna sredstva, merjena z metodo na podlagi nabavne vrednosti‘, vključno z dolžniškimi instrumenti po zmernem LOCOM (nacionalni GAAP na podlagi direktive o računovodskih izkazih bank);
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.
‚druga netrgovalna neizvedena finančna sredstva‘ razen dolžniških instrumentov, merjenih po strogem LOCOM (nacionalni GAAP na podlagi direktive o računovodskih izkazih bank);
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.
‚dolžniški instrumenti po pošteni vrednosti prek drugega vseobsegajočega donosa ali prek lastniškega kapitala, ki so predmet oslabitve‘ zajemajo dolžniške instrumente, vključene v katero koli od naslednjih kategorij:
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.
‚finančna sredstva, merjena po pošteni vrednosti prek drugega vseobsegajočega donosa‘ (MSRP);
“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.
‚netrgovalna neizvedena finančna sredstva, merjena po pošteni vrednosti prek lastniškega kapitala‘, pri čemer so lahko instrumenti v tej kategoriji merjenja predmet oslabitve v skladu z veljavnim računovodskim okvirom po nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank;
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
‚dolžniški instrumenti po strogem LOCOM ali po pošteni vrednosti prek poslovnega izida ali prek lastniškega kapitala, ki niso predmet oslabitve‘ zajemajo dolžniške instrumente, vključene v katero koli od naslednjih kategorij:
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.
‚finančna sredstva, obvezno merjena po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje‘ (MSRP);
Repurchase agreements shall also include repo-type operations which may include:
‚finančna sredstva, določena za merjenje po pošteni vrednosti prek poslovnega izida‘ (MSRP);
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
‚netrgovalna neizvedena finančna sredstva, merjena po pošteni vrednosti prek poslovnega izida‘ (nacionalni GAAP na podlagi direktive o računovodskih izkazih bank);
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
‚druga netrgovalna neizvedena finančna sredstva‘, če se dolžniški instrumenti merijo po strogem LOCOM (nacionalni GAAP na podlagi direktive o računovodskih izkazih bank);
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) shall involve cash received or loaned out by the institution.
‚netrgovalna neizvedena finančna sredstva, merjena po pošteni vrednosti prek lastniškega kapitala‘, pri čemer dolžniški instrumenti v tej kategoriji merjenja niso predmet oslabitve v skladu z veljavnim računovodskim okvirom po nacionalnih GAAP na podlagi direktive o računovodskih izkazih bank.
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.
Če MSRP ali relevantni nacionalni GAAP na podlagi direktive o računovodskih izkazih bank predpisujejo določitev zavez po pošteni vrednosti prek poslovnega izida, se knjigovodska vrednost vseh sredstev, ki izhajajo iz take določitve in merjenja po pošteni vrednosti, poročajo pod postavko ‚finančna sredstva, določena za merjenje po pošteni vrednosti prek poslovnega izida‘ (MSRP) ali ‚netrgovalna neizvedena finančna sredstva, merjena po pošteni vrednosti prek poslovnega izida‘ (nacionalni GAAP na podlagi direktive o računovodskih izkazih bank).
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Knjigovodska vrednost vseh obveznosti, ki izhajajo iz take označitve, se ne poroča v predlogi F18.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Nominalni znesek vseh zavez, določenih za merjenje po pošteni vrednosti prek poslovnega izida, se poroča v predlogi 9.
Interest income shall be broken down in accordance with both of the following:
Zapadle izpostavljenosti se poročajo ločeno znotraj kategorij donosnih in nedonosnih izpostavljenosti v celotnem znesku, kot je opredeljeno v odstavku 96 tega dela.
interest income on financial and other assets;
Izpostavljenosti, zapadle več kot 90 dni, ki niso pomembne v skladu s členom 178 CRR, se poročajo med donosnimi izpostavljenostmi pod postavko ‚zapadle > 30 dni <= 90 dni‘.
interest income on financial liabilities with negative effective interest rate.
Nedonosne izpostavljenosti se poročajo razčlenjeno na časovne razrede zapadlosti.
Interest expenses shall be broken down in accordance with both of the following:
Izpostavljenosti, ki niso zapadle ali so zapadle 90 dni ali manj, vendar so kljub temu opredeljene kot nedonosne zaradi verjetnosti, da ne bodo poplačane v celoti, se poročajo v za to namenjenem stolpcu.
interest expenses on financial and other liabilities;
Izpostavljenosti, ki predstavljajo tako zapadle zneske kot tudi zneske, ki verjetno ne bodo poplačani v celoti, se razporedijo v časovne razrede zapadlosti skladno s številom dni zamude pri odplačevanju.
interest expenses on financial assets with negative effective interest rate.
Naslednje izpostavljenosti se opredelijo v ločenih stolpcih:
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.
izpostavljenosti, ki se štejejo za oslabljene v skladu z veljavnim računovodskim okvirom; v skladu z MSRP se znesek sredstev s poslabšano kreditno kakovostjo (tretja skupina), vključno s kupljenimi ali izdanimi (ustvarjenimi) sredstvi s poslabšano kreditno kakovostjo, poroča v tem stolpcu;
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.
izpostavljenosti, v zvezi s katerimi se šteje, da je prišlo do neplačila v skladu s členom 178 CRR.
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
‚Akumulirane oslabitve, akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja in rezervacije‘ se poročajo v skladu z odstavki 11, 69 do 71, 106 in 110 tega dela.
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.
Informacije o prejetem zavarovanju s premoženjem in prejetih poroštvih za nedonosne izpostavljenosti se poročajo ločeno.
“Derivatives — Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
Zneski, ki se poročajo za prejeto zavarovanje s premoženjem in prejeta poroštva, se izračunajo v skladu z odstavkoma 172 in 174 tega dela.
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.
Zgornja meja vsote poročanih zneskov za zavarovanje s premoženjem in poroštva je knjigovodska vrednost ali nominalni znesek izpostavljenosti, na katero se ta zavarovanja nanašajo.
In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives.
RESTRUKTURIRANE IZPOSTAVLJENOSTI (19)
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 19 so restrukturirane izpostavljenosti dolžniške pogodbe, v zvezi s katerimi so se uporabili ukrepi restrukturiranja.
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.
Ukrepi restrukturiranja so sestavljeni iz koncesij dolžniku, ki ima ali je na tem, da bo imel težave pri izpolnjevanju finančnih obvez (‚finančne težave‘).
Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk.
Za namene predloge 19 lahko koncesija povzroči izgubo za kreditodajalca in se nanaša na eno od naslednjih dejanj:
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.
spremembo prejšnjih pogojev pogodbe, za katere se šteje, da jih dolžnik ne bi mogel izpolniti zaradi finančnih težav (‚problematičen dolg‘), kar bi privedlo do nezadostne sposobnosti odplačevanja dolga, ki ne bi bila odobrena, če dolžnik ne bi imel finančnih težav;
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
popolno ali delno refinanciranje problematične kreditne pogodbe, ki ne bi bilo odobreno, če dolžnik ne bi imel finančnih težav.
The net amount represents the difference between realised gains and realised losses.
Dokazi o koncesiji vključujejo vsaj eno od naslednjega:
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.
razliko med spremenjenimi pogodbenimi pogoji in prejšnjimi pogodbenimi pogoji v korist dolžnika;
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.
vključitev ugodnejših pogojev v spremenjeno pogodbo, kot bi jih v tistem trenutku od iste institucije lahko prejeli drugi dolžniki s podobnim profilom tveganja.