natgillin/translations-raw huggingface dataset:
“Provisions or (-) reversal of provisions.
„Podrejene obveznosti, izdane v obliki vrednostnih papirjev, se razvrstijo kot ‚izdani dolžniški vrednostni papirji‘, medtem ko se podrejene obveznosti v obliki vlog razvrstijo kot ‚vloge‘.
Commitments and guarantees given” shall include the net charges in the “Statement of profit or loss” for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD.
Predloga 8.2 vključuje knjigovodsko vrednost za ‚vloge‘ in ‚izdane dolžniške vrednostne papirje‘, ki so skladni z opredelitvijo podrejenega dolga, razvrščenega po računovodskih portfeljih.
Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net”.
Instrumenti ‚podrejenega dolga‘ predstavljajo podrejeno terjatev do institucije izdajateljice, ki se lahko uveljavi le po tem, ko so vse terjatve z višjim statusom poravnane [uredba ECB o statističnih postavkah bilance stanja].
Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.
‚Akumulirane spremembe poštene vrednosti zaradi sprememb lastnega kreditnega tveganja‘ vključujejo vse navedene akumulirane spremembe poštene vrednosti ne glede na to, ali so pripoznane v poslovnem izidu ali v drugem vseobsegajočem donosu.
Under IFRS, “Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].
ZAVEZE IZ KREDITOV, FINANČNA POROŠTVA IN DRUGE ZAVEZE (9)
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.
Zunajbilančne izpostavljenosti vključujejo zunajbilančne postavke iz Priloge I k CRR.
“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.
V predlogah 9.1, 9.1.1 in 9.2 se zunajbilančne izpostavljenosti, kot so navedene v Prilogi I k CRR, razčlenijo na zaveze iz kreditov, finančna poroštva in druge zaveze.
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”.
Informacije o prevzetih obveznostih iz kreditov, prejetih obvezah iz kreditov, danih in prejetih finančnih poroštvih ter drugih prevzetih obveznostih in prejetih obvezah vključujejo preklicne in nepreklicne obveze.
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti iz Priloge I k CRR so lahko instrumenti iz področja uporabe MSRP 9, če se merijo po pošteni vrednosti prek poslovnega izida ali če se zanje uporabljajo zahteve glede oslabitve iz MSRP 9, kot tudi instrumenti, ki spadajo v področje uporabe MRS 37 ali MSRP 4.
The impairment on those investments shall be reported in “(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
V skladu z MSRP se prevzete obveznosti iz kreditov, dana finančna poroštva in druge prevzete obveznosti poročajo v predlogi 9.1.1, če je izpolnjen kateri koli od naslednjih pogojev:
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
zanje veljajo zahteve glede oslabitve iz MSRP 9;
“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.
določeni so za merjenje po pošteni vrednosti prek poslovnega izida v skladu z MSRP 9;
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.
spadajo v področje uporabe MRS 37 ali MSRP 4.
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”.
Obveznosti, ki se pripoznajo kot kreditne izgube za dana finančna poroštva in prevzete obveznosti iz točk (a) in (c) odstavka 105 tega dela te priloge, se poročajo kot rezervacije neodvisno od uporabljenih meril za merjenje.
STATEMENT OF COMPREHENSIVE INCOME (3)
Institucije, ki uporabljajo MSRP, poročajo nominalni znesek in rezervacije instrumentov, za katere veljajo zahteve glede oslabitve iz MSRP 9, vključno s tistimi, ki se merijo po začetni nabavni vrednosti, zmanjšani za pripoznane kumulativne prihodke, razčlenjeno na skupine za namen oslabitev.
“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.
V predlogi 9.1.1 se sporoči samo nominalni znesek zaveze, če dolžniški instrument vključuje tako bilančni instrument kot zunajbilančno sestavino.
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]”.
Če poročajoče podjetje ne more ločiti pričakovanih kreditnih izgub pri bilančnih in zunajbilančnih sestavinah, se pričakovane kreditne izgube za zavezo poročajo skupaj z akumulirano oslabitvijo bilančne sestavine.
“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.
Če skupne pričakovane kreditne izgube presegajo bruto knjigovodsko vrednost dolžniškega instrumenta, se preostalo stanje pričakovanih kreditnih izgub poroča kot rezervacija v ustrezni skupini za namen oslabitev v predlogi 9.1.1 [MSRP 9, 5.5.20. člen, in MSRP 7, B8.E člen].
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.
Če se finančno poroštvo ali zaveza za zagotovitev kredita po obrestni meri, ki je nižja od tržne obrestne mere, meri v skladu s 4.2.1.(d) členom MSRP 9, njen popravek vrednosti za izgubo pa določi v skladu z oddelkom 5.5 MSRP 9, se poroča v ustrezni skupini za namen oslabitev.
“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:
Če se zaveze iz kreditov, finančna poroštva in druge zaveze merijo po pošteni vrednosti v skladu z MSRP 9, institucije v predlogi 9.1.1 poročajo nominalni znesek in akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja teh finančnih poroštev in zavez v za to namenjenih stolpcih.
time value of options;
‚Akumulirane negativne spremembe poštene vrednosti zaradi kreditnega tveganja‘ se poročajo z uporabo meril iz odstavka 69 tega dela.
forward elements of forward contracts;
Nominalni znesek in rezervacije drugih zavez ali poroštev, ki spadajo v področje uporabe MRS 37 ali MSRP 4, se poročajo v za to namenjenih stolpcih.
foreign exchange basis spread of financial instruments.
Institucije, ki poročajo v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, v predlogi 9.1 sporočijo nominalni znesek zavez in finančnih poroštev iz odstavkov 102 in 103 ter znesek rezervacij, ki se morajo vzdrževati za te zunajbilančne izpostavljenosti.
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.
‚Zaveze iz kreditov‘ so trdne zaveze glede zagotovitve kredita pod vnaprej določenimi pogoji, razen v primeru izvedenih finančnih instrumentov, ker se ti lahko poravnajo z denarnimi sredstvi ali z izročitvijo ali izdajo drugega finančnega instrumenta.
“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.
Kot ‚zaveze iz kreditov‘ se razvrstijo naslednje postavke iz Priloge I k CRR:
“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.
‚terminski dogovori o obrestni meri vloge‘;
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”.
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚kreditiranju‘ ali zagotavljajo ‚akceptiranje menic‘ v skladu s predhodno določenimi pogoji.
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.
‚Finančna poroštva‘ so pogodbe, v skladu s katerimi mora izdajatelj opraviti določena plačila, s katerimi se imetniku povrne izguba, ki je nastala, ker določeni dolžnik ni izvedel plačila v prvotnem ali spremenjenem roku dolžniškega instrumenta, vključno s poroštvi, ki se zagotovijo za druga finančna poroštva.
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.
V skladu z MSRP morajo te pogodbe izpolnjevati opredelitev pogodbe o finančnem poroštvu iz 2.1.(e) člena MSRP 9 in Priloge A k MSRP 4.
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.
Kot ‚finančna poroštva‘ se razvrstijo naslednje postavke iz Priloge I k CRR:
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
‚poroštva, ki imajo lastnosti kreditnih nadomestkov‘;
Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty.
‚kreditni izvedeni finančni instrumenti‘, ki so skladni z opredelitvijo finančnega poroštva;
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.
‚nepreklicni ‚stand-by‘ akreditivi, ki imajo lastnosti kreditnih nadomestkov‘.
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.
‚Druge zaveze‘ vključujejo naslednje postavke iz Priloge I k CRR:
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.
‚neplačani del vrednostnih papirjev oz. deleža v kapitalu‘;
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.
‚odprti ali potrjeni dokumentarni akreditivi‘;
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.
‚zunajbilančne postavke iz naslova trgovinskega financiranja‘;
The valuation of the debt instruments shall be performed on the level of single financial instruments.
‚dokumentarni akreditivi, pri katerih blago, ki je predmet akreditiva, služi kot zavarovanje, in drugi posli, pri katerih obstaja možnost samoporavnave (self-liquidating transactions)‘;
For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.
‚garancije in zavarovanja odgovornosti‘ (vključno z garancijami za resnost ponudbe in garancijami za dobro izvedbo del) ter ‚poroštva, ki nimajo lastnosti kreditnih nadomestkov‘;
For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:
‚garancije za plačilo dobavljenega blaga, garancije za plačilo carinskega dolga in garancije za plačilo davka‘;
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;
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚kreditiranju‘ ali zagotavljajo ‚akceptiranje menic‘, kadar pogoji niso predhodno določeni;
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;
‚nečrpane kreditne obveznosti‘, ki zajemajo pogodbe o ‚nakupu vrednostnih papirjev‘ ali ‚zagotavljanju jamstev‘;
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.
‚nečrpane kreditne obveznosti za garancije za resnost ponudbe in garancije za dobro izvedbo del‘;
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.
‚druge zunajbilančne postavke‘ iz Priloge I k CRR.
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.
V skladu z MSRP se v bilanci stanja pripoznajo naslednje postavke, ki se zato ne smejo poročati kot zunajbilančne izpostavljenosti:
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.
‚kreditni izvedeni finančni instrumenti‘, ki niso skladni z opredelitvijo finančnega poroštva, so ‚izvedeni finančni instrumenti‘ v skladu z MSRP 9;
Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.
‚akcepti‘ so obveznosti institucije, da ob zapadlosti plača nominalno vrednost menice, ki običajno zajema prodajo blaga.
“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.
Zato so v bilanci stanja razvrščeni kot ‚odkupljene terjatve‘;
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.
‚indosamenti menic‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MSRP 9;
Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.
‚posli z regresom‘, ki ne izpolnjujejo meril za odpravljanje pripoznavanja v skladu z MSRP 9;
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.
‚dogovori o terminskem nakupu sredstev‘ so ‚izvedeni finančni instrumenti‘ v skladu z MSRP 9;
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.
‚pogodbe o prodaji in povratnem nakupu sredstev, kot so opredeljene v odstavkih (3) in (5) člena 12 Direktive 86/635/EGS‘.
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.
V teh pogodbah ima prevzemnik možnost, vendar ne obveznosti, da vrne sredstva po vnaprej dogovorjeni ceni na določen datum (ali datum, ki ga je še treba določiti).
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.
Zato te pogodbe ustrezajo opredelitvi izvedenih finančnih instrumentov v skladu s Prilogo A k MSRP 9.
Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simplified approach of IFRS 9.5.5.15 for the estimation of loss allowances has been applied shall be reported within loans and advances in template 4.4.1.
Postavka ‚od tega: nedonosne‘ vključuje nominalni znesek prevzetih obveznosti iz kreditov, danih finančnih poroštev in drugih prevzetih obveznosti, ki se štejejo za nedonosne v skladu z odstavki 213–239 tega dela.
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.
Pri prevzetih obveznostih iz kreditov, danih finančnih poroštvih in drugih prevzetih obveznostih je ‚nominalni znesek‘ znesek, ki najbolje predstavlja največjo izpostavljenost institucije kreditnemu tveganju, pri čemer se ne upoštevajo prejeta zavarovanja ali druge kreditne izboljšave.
Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1.
Zlasti pri danih finančnih poroštvih je nominalni znesek najvišji znesek, ki bi ga morda moral plačati subjekt, če bi bilo poroštvo unovčeno.
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].
Pri zavezah iz kreditov je nominalni znesek neizkoriščeni znesek, za katerega se je institucija zavezala, da ga bo posodila.
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.
Nominalni zneski so vrednosti izpostavljenosti, preden se uporabijo konverzijski faktorji in tehnike zmanjševanja kreditnega tveganja.
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.
V predlogi 9.2 je pri prejetih obvezah iz kreditov nominalni znesek celoten neizkoriščeni znesek, za katerega se je nasprotna stranka obvezala, da ga bo posodila instituciji.
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.
Pri drugih prejetih obvezah je nominalni znesek celoten znesek, za katerega se je obvezala druga stranka v poslu.
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.
Pri prejetih finančnih poroštvih je ‚najvišji znesek poroštva, ki se lahko upošteva‘, najvišji znesek, ki bi ga nasprotna stran morda morala plačati, če bi bilo poroštvo unovčeno.
In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment.
Če je prejeto finančno poroštvo izdal več kot en dajalec poroštva, se zajamčeni znesek v tej predlogi poroča le enkrat; zajamčeni znesek se dodeli tistemu dajalcu poroštva, ki je pomembnejši za zmanjševanje kreditnega tveganja.