natgillin/translations-raw huggingface dataset:
Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
kreditne institucije
Institutions shall report fee and commission income and expenses according to the following criteria:
druge finančne družbe
“Securities.
nefinančne družbe
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
multilateralne razvojne banke
“Securities.
(tj. kreditne institucije in investicijska podjetja)
Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Gospodinjstva
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
nefinančne družbe
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
neplačane izpostavljenosti
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
(ja) postavke, povezane z zelo visokim tveganjem
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje sredstva, ki je podlaga za listinjenje.
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
institucije in podjetja s kratkoročno bonitetno oceno
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
kolektivni naložbeni podjemi
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Lastniški instrumenti
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
različne postavke bilance stanja
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Razpredelnica 3:
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
Kategorije izpostavljenosti na podlagi pristopa IRB
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
(člen 147 CRR)
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
(tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje osnove pozicij v listinjenju.
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
druge nekreditne obveznosti
This item shall be reported by type of product;
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.“
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Uredba (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov (UL L 243, 11.9.2002, str. 1).
Other measurement bases including nominal value may be used where the fair value is not available.
Uredba (EU) št. 1071/2013 Evropske centralne banke z dne 24. septembra 2013 o bilanci stanja sektorja denarnih finančnih institucij (prenovitev) (ECB/2013/33) (UL L 297, 7.11.2013, str. 1).
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Uredba (ES) št. 1893/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 in o spremembi Uredbe Sveta (EGS) št. 3037/90, kakor tudi nekaterih uredb ES o posebnih statističnih področjih (UL L 393, 30.12.2006, str. 1).
Reported amounts shall include accrued interest, where appropriate.
Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (UL L 372, 31.12.1986, str. 1).
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Priporočilo Komisije z dne 6. maja 2003 o opredelitvi mikro, malih in srednje velikih podjetij (C(2003) 1422) (UL L 124, 20.5.2003, str. 36).
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
PRILOGA IV
RELATED PARTIES (31)
„PRILOGA IX
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
NAVODILA ZA POROČANJE O VELIKIH IZPOSTAVLJENOSTIH IN TVEGANJU KONCENTRACIJE
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
Struktura in dogovori
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
Okrajšave
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Obseg in raven poročanja o velikih izpostavljenostih
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
Struktura predloge za poročanje o velikih izpostavljenostih (predloga LE)
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
Opredelitve pojmov in splošna navodila za namene poročanja o velikih izpostavljenostih
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
C 26.00 – Predloga za poročanje o omejitvah velikih izpostavljenosti
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
Navodila za posamezne vrstice
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
C 27.00 – Opredelitev nasprotne stranke (predloga LE1)
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
Navodila za posamezne stolpce
“Gains or losses on de-recognition of non-financial assets”;
C 28.00 – Izpostavljenosti v netrgovalni in trgovalni knjigi (predloga LE2)
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
C 29.00 – Podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE3)
“Profit or loss after tax from discontinued operations”.
C 30.00 – Žepki zapadlosti deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja (predloga LE4)
“Impairment or (-) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
C 31.00 – Žepki zapadlosti deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja: podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE5)
“Provisions or (-) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Okvir poročanja o velikih izpostavljenostih (v nadaljnjem besedilu: LE) je sestavljen iz šestih predlog, ki vključujejo naslednje informacije:
GROUP STRUCTURE (40)
omejitve velikih izpostavljenosti;
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
opredelitev nasprotne stranke (predloga LE1);
All entities regardless the activity they perform shall be reported.
izpostavljenosti v netrgovalni in trgovalni knjigi (predloga LE2);
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE3);
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
žepki zapadlosti za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja (predloga LE4);
“LEI code” shall include the LEI code of the investee.
žepki zapadlosti za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja: podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE5).
Where a LEI code exists for the investee it shall be reported;
Navodila vključujejo sklice na pravno podlago in podrobne informacije v zvezi s podatki, ki se poročajo v posamezni predlogi.
“Entity code” shall include the identification code of the investee.
Pri sklicevanju na stolpce, vrstice in celice predlog se v navodilih in validacijskih pravilih upošteva dogovor glede označevanja iz naslednjih odstavkov.
The entity code is a row identifier and shall be unique for each row in template 40.1.
V navodilih in validacijskih pravilih se običajno uporablja naslednji dogovor: predloga;vrstica;stolpec.
“Entity name” shall include the name of the investee;
Če je validacija opravljena za vse poročane vrstice, se to označi z zvezdico.
“Entry date” means the date in which the investee entered within the “scope of the group”;
V primeru validacij znotraj predloge, pri katerih se uporabijo samo podatkovne točke zadevne predloge, v zapisih predloga ni navedena: vrstica;stolpec.
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
ABS(vrednost): absolutna vrednost brez predznaka.
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
Vsak znesek, za katerega se povečajo izpostavljenosti, se poroča kot pozitivna vrednost.
“Residence of investee” means the country of residence of the investee;
Na drugi strani se vsak znesek, za katerega se izpostavljenosti zmanjšajo, poroča kot negativna vrednost.
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
Če je pred oznako za postavko negativni predznak (–), se za zadevno postavko ne poroča pozitivni znesek.
“NACE code” shall be provided on the basis of the principal activity of the investee.
V tej prilogi se za Uredbo (EU) št. 575/2013 uporablja okrajšava ‚CRR‘.
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
V tej prilogi se navodila, ki se nanašajo na poročanje o velikih izpostavljenostih, uporabljajo tudi za poročanje o pomembnih izpostavljenostih, ki se zahteva v členih 9 in 11, v skladu s področjem uporabe iz navedenih členov.
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
Institucije pri poročanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) Uredbe (EU) št. 575/2013 (v nadaljnjem besedilu: CRR) na posamični podlagi uporabijo predloge LE1, LE2 in LE3.
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Nadrejene institucije v državi članici pri poročanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Poroča se vsaka velika izpostavljenost, opredeljena v skladu s členom 392 CRR, vključno z velikimi izpostavljenostmi, ki se jih ne upošteva pri ugotavljanju skladnosti z omejitvijo velike izpostavljenosti iz člena 395 CRR.
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Nadrejene institucije v državi članici, za katere velja poglavje 3 naslova II dela 3 CRR, pri poročanju informacij o 20 največjih izpostavljenostih do strank ali skupin povezanih strank v skladu z zadnjim stavkom člena 394(1) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti, je vrednost izpostavljenosti, ki se dobi tako, da se znesek iz stolpca 320 (‚Izvzeti zneski‘) predloge LE2 odšteje od zneska iz stolpca 210 (‚Skupaj‘) iste predloge.
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Nadrejene institucije v državi članici pri poročanju informacij o desetih največjih izpostavljenostih do institucij in deset največjih izpostavljenostih do nereguliranih subjektov finančnega sektorja v skladu s točkami (a) do (d) člena 394(2) CRR na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
“Acquisition cost” means the amount paid by the investors;
Nadrejene institucije v državi članici pri poročanju strukture zapadlosti teh izpostavljenosti v skladu s členom 394(2)(e) CRR uporabijo predlogi LE4 in LE5.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
Vrednost izpostavljenosti, izračunana v stolpcu 210 (‚Skupaj‘) predloge LE2, je znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti.
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
Podatki o velikih izpostavljenostih in ustreznih največjih izpostavljenostih do skupin povezanih strank in posameznih strank, ki niso del skupine povezanih strank, se poročajo v predlogi LE2 (v kateri se skupina povezanih strank poroča kot ena izpostavljenost).
The following information shall be reported on an “instrument-by-instrument” basis:
Institucije v predlogi LE3 poročajo podatke v zvezi z izpostavljenostmi do posameznih strank, ki so del skupin povezanih strank, ki se poročajo v predlogi LE2.
“Security code” shall include the ISIN code of the security.
Poročanje o izpostavljenosti do posamezne stranke v predlogi LE2 se ne podvaja v predlogi LE3.
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
V stolpcih predloge LE1 se navedejo informacije, povezane z identiteto posameznih strank ali skupin povezanih strank, do katerih ima institucija izpostavljenost.
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;
V stolpcih predlog LE2 in LE3 se navedejo naslednji sklopi informacij: (g)
“Holding company code” shall be the identification code of the entity within the group that holds the investment.
vrednost izpostavljenosti pred uporabo izvzetij in pred upoštevanjem učinka zmanjševanja kreditnega tveganja, vključno z neposredno in posredno izpostavljenostjo ter dodatnimi izpostavljenostmi iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti;
“Holding company LEI code” shall include the LEI code for the company holding the security.
učinek izvzetij in tehnik zmanjševanja kreditnega tveganja;
Where a LEI code exists for the holding company it shall be reported;
vrednost izpostavljenosti po uporabi izvzetij in po upoštevanju učinka zmanjševanja kreditnega tveganja, izračunanega za namen člena 395(1) CRR.
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
V stolpcih predlog LE4 in LE5 se navedejo informacije o žepkih zapadlosti, v katere se razvrstijo pričakovani zapadli zneski za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja.