natgillin/translations-raw huggingface dataset:
Credit derivatives used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7 shall be reported in a dedicated row in template 10 within credit risk.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se predloga 16.2 uporablja za finančna sredstva, merjena z metodo na podlagi nabavne vrednosti, po pošteni vrednosti prek lastniškega kapitala in v skladu z drugimi metodami merjenja, kot je nižja izmed nabavne ali tržne vrednosti.
Other economic hedges of credit risk for which the reporting entity does not apply IFRS 9.6.7 shall be reported separately.
Dobički in izgube iz finančnih instrumentov, razvrščenih kot trgovalni v skladu z ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, se ne poročajo v tej predlogi ne glede na pravila vrednotenja, ki si uporabljajo za te instrumente.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Dobički ali izgube iz finančnih sredstev in obveznosti v posesti za trgovanje ter iz trgovalnih finančnih sredstev in obveznosti, po instrumentih (16.3)
“credit institutions”;
Dobički in izgube iz finančnih sredstev in obveznosti v posesti za trgovanje se razčlenijo glede na vrsto instrumenta, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) finančnega instrumenta.
“other financial corporations”;
Dobički in izgube iz trgovanja s tujimi valutami na promptnem trgu, razen menjave tujih bankovcev in kovancev, se vključijo kot dobički in izgube iz trgovanja.
“rest” comprising all other counterparties.
Dobički in izgube iz trgovanja s plemenitimi kovinami ali odprave pripoznanja in ponovnega merjenja se ne vključijo v dobičke in izgube iz trgovanja temveč v ‚druge poslovne prihodke‘ ali ‚druge poslovne odhodke‘ v skladu z odstavkom 316 tega dela.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Postavka ‚od tega: ekonomska varovanja z uporabo možnosti vrednotenja po pošteni vrednosti‘ vključuje samo dobičke in izgube iz kreditnih izvedenih finančnih instrumentov, merjenih po pošteni vrednosti prek poslovnega izida, ki se uporabljajo za obvladovanje kreditnega tveganja celotnega ali dela finančnega instrumenta, ob tej priložnosti določenega za merjenje po pošteni vrednosti prek poslovnega izida v skladu z oddelkom 6.7 MSRP 9.
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.
Dobički ali izgube zaradi prerazvrstitve finančnih sredstev iz računovodskega portfelja, ki se meri po odplačni vrednosti, v računovodski portfelj sredstev, ki se merijo po pošteni vrednosti prek poslovnega izida, ali v računovodski portfelj sredstev v posesti za trgovanje [MSRP 9, 5.6.2. člen], se poročajo v vrstici ‚od tega: dobički in izgube zaradi prerazvrstitve sredstev, obračunanih po odplačni vrednosti‘.
Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.
Dobički ali izgube iz finančnih sredstev in obveznosti v posesti za trgovanje ter iz trgovalnih finančnih sredstev in obveznosti, po tveganju (16.4)
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
Dobički in izgube iz finančnih sredstev in finančnih obveznosti v posesti za trgovanje se prav tako razčlenijo glede na vrsto tveganja, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) osnovnega tveganja (obrestna mera, lastniški kapital, tuja valuta, kredit, blago in drugo), povezanega z izpostavljenostjo, vključno z zadevnimi izvedenimi finančnimi instrumenti.
No “notional amount” shall be reported for non-derivative hedging instruments.
Dobički in izgube iz naslova tečajnih razlik se vključijo v postavko, v katero so vključeni preostali dobički in izgube, nastali na podlagi pretvorjenega instrumenta.
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
Dobički in izgube iz naslova finančnih sredstev in finančnih obveznosti, ki niso izvedeni finančni instrumenti, se v kategorije tveganj vključijo na naslednji način:
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
obrestni instrumenti: vključuje trgovanje s krediti in drugimi finančnimi sredstvi, vlogami in dolžniškimi vrednostnimi papirji (v posesti ali izdanimi);
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89 A. Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
lastniški instrumenti: vključuje trgovanje z delnicami, kvotami KNPVP in drugimi lastniškimi instrumenti;
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
trgovanje v tuji valuti: vključuje izključno trgovanje v tujih valutah;
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
instrumenti kreditnega tveganja: vključuje trgovanje s kreditnimi zapisi;
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
izvedeni finančni instrumenti, povezani z blagom: ta postavka vključuje samo izvedene finančne instrumente, ker se dobički in izgube od blaga, namenjenega trgovanju, sporočajo pod postavko ‚drugi poslovni prihodki‘ ali ‚drugi poslovni odhodki‘ v skladu z odstavkom 316 tega dela;
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
drugo: vključuje trgovanje s finančnimi instrumenti, ki jih ni mogoče razvrstiti v druge razčlenitve.
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
Dobički in izgube iz finančnih sredstev, obvezno merjenih po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje, se razčlenijo po vrsti instrumenta, pri čemer je vsaka postavka razčlenitve neto realizirani in nerealizirani znesek (dobički minus izgube) finančnega instrumenta.
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
Dobički ali izgube zaradi prerazvrstitve finančnih sredstev iz računovodskega portfelja, ki se meri po odplačni vrednosti, v računovodski portfelj finančnih sredstev, obvezno merjenih po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje, [MSRP 9, 5.6.2. člen], se poročajo v vrstici ‚od tega: dobički in izgube zaradi prerazvrstitve sredstev, obračunanih po odplačni vrednosti‘.
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
Dobički in izgube iz finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, se razčlenijo po vrsti instrumenta.
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
Institucije sporočijo neto realizirane in nerealizirane dobičke ali izgube ter znesek spremembe poštene vrednosti finančnih obveznosti v zadevnem obdobju zaradi sprememb kreditnega tveganja (lastnega kreditnega tveganja kreditojemalca ali izdajatelja), če se lastno kreditno tveganje ne poroča v drugem vseobsegajočem donosu.
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
Če se kreditni izvedeni finančni instrument, merjen po pošteni vrednosti, uporablja za obvladovanje kreditnega tveganja celotnega ali dela finančnega instrumenta, ob tej priložnosti določenega za merjenje po pošteni vrednosti prek poslovnega izida, se dobički ali izgube iz finančnega instrumenta ob taki označitvi poročajo v vrstici ‚od tega: dobički ali (–) izgube ob označitvi finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, za namene varovanja, neto‘.
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
Poznejši dobički ali izgube iz teh finančnih instrumentov se poročajo v vrstici ‚od tega: dobički ali (–) izgube po označitvi finančnih sredstev in obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, za namene varovanja, neto‘.
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
Vsi dobički in izgube iz obračunavanja varovanja pred tveganjem, razen prihodkov ali odhodkov iz obresti, kadar se uporablja čista cena, se razčlenijo po vrsti obračunavanja varovanja pred tveganjem: varovanje poštene vrednosti pred tveganjem, varovanje denarnega toka in varovanje neto naložb v poslovanje v tujini.
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Dobički in izgube v zvezi z varovanjem poštene vrednosti pred tveganjem se razčlenijo na instrument varovanja in na pred tveganjem varovano postavko.
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Dobički in izgube iz instrumentov za varovanje ne vključujejo dobičkov in izgub, povezanih z elementi instrumentov za varovanje, ki niso označeni kot instrumenti za varovanje pred tveganjem v skladu s 6.2.4. členom MSRP 9.
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Ti instrumenti za varovanje, ki niso tako označeni, se poročajo v skladu z odstavkom 60 tega dela.
Write-offs shall be reported in accordance with paragraphs 72 to 74.
Dobički in izgube iz obračunavanja varovanja pred tveganjem vključujejo tudi dobičke in izgube iz varovanja skupine postavk z izravnalnimi pozicijami tveganja (varovanja neto pozicije).
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
‚Spremembe poštene vrednosti varovane postavke, ki se pripišejo zavarovanemu tveganju‘ vključujejo tudi dobičke in izgube iz varovanih postavk, če so postavke dolžniški instrumenti, merjeni po pošteni vrednosti prek drugega vseobsegajočega donosa v skladu s 4.1.2.A členom MSRP 9 [MSRP 9, 6.5.8. člen].
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
V skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank se razčlenitev po vrstah varovanj pred tveganjem, kot jo vsebuje ta predloga, poroča v obsegu, v katerem je razčlenitev združljiva z veljavnimi računovodskimi zahtevami.
Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part.
‚Povečanja‘ se poročajo, kadar za računovodski portfelj ali glavno kategorijo sredstev ocena oslabitve v zadevnem obdobju povzroči pripoznanje neto odhodkov.
Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43.
‚Razveljavitve‘ se poročajo, kadar za računovodski portfelj ali glavno kategorijo sredstev ocena oslabitve v zadevnem obdobju povzroči pripoznanje neto prihodkov.
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
USKLADITEV MED RAČUNOVODSKIM OBSEGOM KONSOLIDACIJE IN OBSEGOM KONSOLIDACIJE V SKLADU S CRR (17)
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
‚Računovodski obseg konsolidacije‘ vključuje knjigovodsko vrednost sredstev, obveznosti in lastniškega kapitala ter nominalne zneske zunajbilančnih izpostavljenosti, ki se izračunajo z uporabo računovodskega obsega konsolidacije, kar pomeni, da se v konsolidacijo vključijo odvisne družbe, ki so zavarovalnice in nefinančne družbe.
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
Institucije obračunavajo odvisne, pridružene in skupaj obvladovane družbe na podlagi enake metode kot v svojih računovodskih izkazih.
This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets.
V tej predlogi postavka ‚naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi‘ ne vključuje odvisnih družb, ker so pri računovodskem obsegu konsolidacije vse odvisne družbe polno konsolidirane.
Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable.
‚Sredstva na podlagi pozavarovalnih in zavarovalnih pogodb‘ vključujejo sredstva v okviru cediranega pozavarovanja ter, če obstajajo, sredstva v zvezi z izdanimi zavarovalnimi in pozavarovalnimi pogodbami.
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
‚Obveznosti na podlagi zavarovalnih in pozavarovalnih pogodb‘ vključujejo obveznosti na podlagi izdanih zavarovalnih in pozavarovalnih pogodb.
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
NEDONOSNE IZPOSTAVLJENOSTI (18)
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
Za namene predloge 18 so nedonosne izpostavljenosti tiste, ki izpolnjujejo katero koli od naslednjih meril:
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
pomembne izpostavljenosti, pri katerih prihaja do zamude pri odplačevanju več kot 90 dni;
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
za dolžnika se ocenjuje, da je malo verjetno, da bo v celoti poplačal svoje kreditne obveznosti brez unovčenja zavarovanja s premoženjem, ne glede na obstoj katerega koli zapadlega zneska ali število dni zamude pri odplačevanju.
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
Navedena razvrstitev kot nedonosne izpostavljenosti se uporablja ne glede na to, ali je izpostavljenost razvrščena kot neplačana za regulativne namene v skladu s členom 178 CRR ali kot oslabljena za računovodske namene v skladu z veljavnim računovodskim okvirom.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
Izpostavljenosti, v zvezi s katerimi se šteje, da je prišlo do neplačila v skladu s členom 178 CRR, in izpostavljenosti, za katere se je v skladu z veljavnim računovodskim okvirom ugotovilo, da so oslabljene, se vedno štejejo za nedonosne izpostavljenosti.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
V skladu z MSRP so za namene predloge 18 oslabljene izpostavljenosti tiste, za katere se je določilo, da imajo poslabšano kreditno kakovost (tretja skupina), vključno s kupljenimi ali izdanimi (ustvarjenimi) sredstvi s poslabšano kreditno kakovostjo.
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
Izpostavljenosti, vključene v skupine za namen oslabitev, ki niso tretja skupina, se obravnavajo kot nedonosne, če izpolnjujejo merila za obravnavanje kot nedonosne.
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution’s methodology for estimation of credit losses.
Izpostavljenosti se razvrstijo v celotnem znesku in brez upoštevanja obstoja kakršnega koli zavarovanja s premoženjem.
Revolving exposures shall be those for which customers’ outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Pomembnost se oceni v skladu s členom 178 CRR.
“Changes due to update in the institution’s methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
Za namene predloge 18 ‚izpostavljenosti‘ vključujejo vse dolžniške instrumente (dolžniške vrednostne papirje ter kredite in druga finančna sredstva, ki vključujejo tudi stanje na računih pri centralnih bankah in vpogledne vloge pri bankah) in zunajbilančne izpostavljenosti, razen izpostavljenosti v posesti za trgovanje.
Methodological updates shall also encompass the impact of the adoption of new standards.
Dolžniški instrumenti se vključijo v naslednje računovodske portfelje: (a) dolžniški instrumenti po nabavni ali odplačni vrednosti, (b) dolžniški instrumenti po pošteni vrednosti prek drugega vseobsegajočega donosa ali prek lastniškega kapitala, ki so predmet oslabitve, in (c) dolžniški instrumenti po strogem LOCOM ali pošteni vrednosti prek poslovnega izida ali prek lastniškega kapitala, ki niso predmet oslabitve, v skladu z merili iz odstavka 233 tega dela.
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
Vsaka kategorija se razčleni po instrumentih in po nasprotnih strankah.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
V skladu z MSRP in ustreznimi nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank zunajbilančne postavke zajemajo naslednje preklicne in nepreklicne postavke:
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
prevzete obveznosti iz kreditov;
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
dana finančna poroštva;
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
druge prevzete obveznosti.
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
Dolžniški instrumenti, razvrščeni kot v posesti za prodajo v skladu z MSRP 5, se poročajo ločeno.
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
V predlogi 18 se ‚bruto knjigovodska vrednost‘ za dolžniške instrumente poroča v skladu z odstavkom 34 dela 1 te priloge.
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
Za zunajbilančne izpostavljenosti se poroča nominalni znesek, kot je opredeljen v odstavku 118 tega dela te priloge.