natgillin/translations-raw huggingface dataset:
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
‚Rezervacije ali (–) odprava rezervacij za nedonosne izpostavljenosti‘ vključujejo rezervacije, kot so opredeljene v odstavku 50 tega dela, za zunajbilančne izpostavljenosti, ki so nedonosne v skladu z odstavki 213 do 239 tega dela.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
STRUKTURA SKUPINE (40)
Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition.
Institucije predložijo natančne informacije po stanju na datum poročanja o odvisnih, pridruženih in skupaj obvladovanih družbah, ki so polno ali sorazmerno konsolidirane v računovodskem okviru konsolidacije, ter o subjektih, ki se poročajo kot ‚naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi‘ v skladu z odstavkom 4 tega dela, vključno tudi s tistimi subjekti, v katerih imajo naložbe v posesti za prodajo v skladu z MSRP 5.
Any of the following shall be treated as forbearance measures:
Poroča se o vseh subjektih, ne glede na dejavnost, ki jo opravljajo.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Lastniški instrumenti, ki ne izpolnjujejo meril za razvrstitev kot naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi, in delnice same institucije poročevalke, ki jih ima ta v lasti (‚lastne delnice‘), so izključeni iz obsega poročanja po tej predlogi.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Naslednje informacije se poročajo ‚po posameznih subjektih‘, za namene prilog III in IV ter te priloge pa se uporabljajo naslednje opredelitve:
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
‚koda LEI‘ pomeni kodo LEI podjetja, v katero se vlaga.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Če za podjetje, v katero se vlaga, obstaja koda LEI, se poroča;
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
‚koda subjekta‘ pomeni identifikacijsko kodo podjetja, v katero se vlaga.
There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:
Koda subjekta je identifikator vrstice in je enoznačna za vsako vrstico v predlogi 40.1;
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
‚ime subjekta‘ pomeni ime podjetja, v katero se vlaga;
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
‚vstopni datum‘ pomeni datum, na katerega je podjetje, v katero se vlaga, vstopilo v ‚okvir skupine‘;
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
‚delniški kapital podjetja, v katero se vlaga‘ pomeni celoten znesek kapitala, ki ga izda podjetje, v katero se vlaga, na referenčni datum;
Financial difficulties shall be assessed at debtor level as referred to in paragraph 245.
‚lastniški kapital podjetja, v katero se vlaga‘, ‚bilančna vsota podjetja, v katero se vlaga‘ in ‚dobiček (ali izguba) podjetja, v katero se vlaga‘ vključujejo zneske navedenih postavk iz zadnjih računovodskih izkazov podjetja, v katero se vlaga;
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
‚sedež podjetja, v katero se vlaga‘ pomeni državo sedeža podjetja, v katero se vlaga;
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part.
‚sektor podjetja, v katero se vlaga‘ pomeni sektor nasprotne stranke v skladu z odstavkom 42 dela 1 te priloge;
The classification as forborne exposure shall be discontinued where all of the following conditions are met:
‚oznaka NACE‘ se določi na podlagi glavne dejavnosti podjetja, v katero se vlaga.
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Za nefinančne družbe se oznake NACE sporočijo na podlagi prve ravni razčlenjevanja (po ‚področjih‘) za finančne družbe pa se oznake NACE sporočijo s podrobnostmi na dveh ravneh (po ‚oddelkih‘);
a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);
‚akumulirani lastniški delež (%)‘ je delež lastniških instrumentov, ki jih ima institucija v lasti na referenčni datum;
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
‚glasovalne pravice (%)‘ pomenijo delež glasovalnih pravic v zvezi z lastniškimi instrumenti, ki jih ima institucija v lasti na referenčni datum;
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
‚struktura skupine [razmerje]‘ pomeni razmerje med končnim obvladujočim subjektom in podjetjem, v katero se vlaga (obvladujočim subjektom ali subjektom s skupnim nadzorom nad institucijo poročevalko, odvisno, pridruženo ali skupaj obvladovano družbo);
Where the conditions referred to in paragraph 256 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
‚računovodska obravnava [računovodska skupina]‘ pomeni razmerje med računovodsko obravnavo pri računovodski konsolidaciji (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.
‚računovodska obravnava [skupina v skladu s CRR]‘ pomeni razmerje med računovodsko obravnavo pri konsolidaciji po CRR (polna konsolidacija, sorazmerna konsolidacija, kapitalska metoda ali drugo);
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met:
‚knjigovodska vrednost‘ pomeni zneske, sporočene v okviru bilance stanja institucije za podjetja, v katera se vlaga, ki niso niti polno niti sorazmerno konsolidirana;
that extension has not led the exposure to be classified as non-performing;
‚strošek pridobitve‘ pomeni znesek, ki ga plačajo investitorji;
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
‚dobro ime, povezano s podjetjem, v katero se vlaga‘ pomeni znesek dobrega imena, sporočen v okviru konsolidirane bilance stanja institucije poročevalke za podjetje, v katero se vlaga, pod postavko ‚dobro ime‘ ali ‚naložbe v kapital odvisnih, pridruženih in skupaj obvladovanih družb, obračunane po kapitalski metodi‘;
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.
‚poštena vrednost naložb, za katere so objavljene cene‘ pomeni ceno na referenčni datum; predloži se le, če instrumenti kotirajo na borzi.
“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
‚Po posameznih instrumentih‘ se sporočijo naslednje informacije:
Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies.
‚koda vrednostnega papirja‘ pomeni kodo ISIN za vrednostni papir.
Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.
Če vrednostni papirji nimajo dodeljene kode ISIN, vključuje drugo kodo, ki enoznačno označuje vrednostni papir.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
‚Koda vrednostnega papirja‘ in ‚koda holdinga‘ tvorita identifikator vrstice in sta skupaj enoznačni za vsako vrstico v predlogi 40.2;
Those non-performing forborne exposures shall include the following:
‚koda holdinga‘ je identifikacijska koda subjekta znotraj skupine, ki ima v lasti naložbo.
exposures which have become non-performing due to the application of forbearance measures;
‚Koda LEI holdinga‘ je koda LEI podjetja, ki poseduje vrednostni papir.
exposures which were non-performing prior to the extension of forbearance measures;
Če za holding obstaja koda LEI, se poroča;
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
‚koda subjekta‘, ‚akumulirani lastniški delež (%)‘, ‚knjigovodska vrednost‘ in ‚strošek pridobitve‘ so opredeljeni zgoraj.
Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of exposures non-performing prior to forbearance measures”.
Zneski ustrezajo vrednostnemu papirju, ki ga ima v lasti zadevni holding.
The following non-performing exposures with forbearance measures shall be identified in separate columns:
POŠTENA VREDNOST (41)
The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
V tej predlogi se sporočijo informacije o uporabi možnosti vrednotenja po pošteni vrednosti za finančna sredstva in obveznosti, določene za merjenje po pošteni vrednosti prek poslovnega izida.
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
‚Hibridne pogodbe‘ za obveznosti vključujejo knjigovodsko vrednost hibridnih finančnih instrumentov, ki se kot celota razvrstijo v navedene računovodske portfelje, tj. vključujejo neločene hibridne instrumente kot celoto.
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Postavka ‚upravljano za kreditno tveganje‘ vključuje knjigovodsko vrednost instrumentov, ki so določeni za merjenje po pošteni vrednosti prek poslovnega izida v trenutku njihovega varovanja pred kreditnim tveganjem s kreditnimi izvedenimi finančnimi instrumenti, merjenimi po pošteni vrednosti prek poslovnega izida v skladu z oddelkom 6.7 MSRP 9.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
OPREDMETENA IN NEOPREDMETENA SREDSTVA: KNJIGOVODSKA VREDNOST GLEDE NA METODO MERJENJA (42)
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
‚Opredmetena osnovna sredstva‘, ‚naložbene nepremičnine‘ ter ‚druga neopredmetena sredstva‘ se poročajo glede na merila, uporabljena pri njihovem merjenju.
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
‚Druga neopredmetena sredstva‘ vključujejo vsa druga neopredmetena sredstva, razen dobrega imena.
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status.
REZERVACIJE (43)
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.
Ta predloga vključuje uskladitev knjigovodske vrednosti postavke ‚rezervacije‘ na začetku in koncu zadevnega obdobja glede na naravo sprememb z izjemo rezervacij, merjenih po MSRP 9, ki se namesto tega poročajo v predlogi 12.
GEOGRAPHICAL BREAKDOWN (20)
‚Druge prevzete obveznosti in dana poroštva, merjena v skladu z MRS 37, in dana poroštva, merjena v skladu z MSRP 4‘ vključujejo rezervacije, merjene po MRS 37, in kreditne izgube iz finančnih poroštev, ki se obravnavajo kot zavarovalne pogodbe v skladu z MSRP 4.
Template 20 shall be reported where the institution exceeds the threshold described in Article 5 (a) (4) of this Regulation.
PROGRAMI Z DOLOČENIMI ZASLUŽKI IN ZASLUŽKI ZAPOSLENCEV (44)
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Te predloge vključujejo zbrane informacije o vseh programih z določenimi zaslužki, ki jih izvaja institucija.
For the purposes of this Part,“location” means the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Če se izvaja več kot en program z določenimi zaslužki, se sporoči zbirni znesek vseh programov.
For these purposes, “domestic” shall include the activities recognised in the Member State where the reporting institution is located.
Predloga o sestavinah neto sredstev in obveznosti za programe z določenimi zaslužki prikazuje uskladitev akumulirane sedanje vrednosti vseh neto obveznosti (sredstev) za določene zaslužke ter pravice do povračila [MRS 19, 140.(a) in (b) člen].
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty as defined in paragraph 43 of Part 1 of this Annex.
Postavka ‚neto sredstva za določene zaslužke‘ vključuje v primeru presežka zneske presežka, ki se pripoznajo v bilanci stanja, ker nanje ne vplivajo omejitve iz 63. člena MRS 19.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Znesek te postavke in znesek, pripoznan v pojasnjevalni postavki ‚poštena vrednost katere koli pravice do poplačila, pripoznane kot sredstvo‘, sta vključena v postavko ‚druga sredstva‘ bilance stanja.
Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
Predloga o gibanjih obveznosti za določene zaslužke prikazuje uskladitev začetnih in končnih stanj akumulirane sedanje vrednosti vseh obveznosti za določene zaslužke, ki jih ima institucija.
“Derivatives” shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.
Učinki različnih elementov iz 141. člena MRS 19 v zadevnem obdobju se prikažejo ločeno.
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately.
Znesek ‚končnega stanja [sedanja vrednost]‘ v predlogi za gibanja pri obveznostih za določene zaslužke je enak ‚sedanji vrednosti obveznosti za določene zaslužke‘.
Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part.
Za poročanje pojasnjevalnih postavk, povezanih z odhodki za zaposlene, se uporabijo naslednje opredelitve:
Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.
‚pokojnine in podobni odhodki‘ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodek za zaposlene za katere koli pozaposlitvene obveznosti (programe z določenimi prispevki in programe z določenimi zaslužki) ter prispevke v sklade socialne varnosti;
In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.
‚plačila na podlagi delnic‘ vključujejo znesek, pripoznan v zadevnem obdobju kot odhodki za zaposlene za plačila na podlagi delnic.
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
RAZČLENITEV IZBRANIH POSTAVK IZKAZA POSLOVNEGA IZIDA (45)
For derivatives and equity instruments, the amount to be reported shall be the carrying amount.
‚Finančne obveznosti, določene za merjenje po pošteni vrednosti prek poslovnega izida‘ vključujejo samo dobičke in izgube zaradi spremembe lastnega kreditnega tveganja izdajateljev obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, če se je institucija poročevalka odločila, da jih bo pripoznala v poslovnem izidu, ker bi pripoznanje v drugem vseobsegajočem donosu povzročilo ali povečalo računovodsko neskladnost.
In column “Of which: Non-performing” debt instruments shall be reported as defined in paragraphs 213 to 232 of this Part.
‚Dobički ali izgube iz odprave pripoznanja nefinančnih sredstev‘ se razčlenijo glede na vrsto sredstva; vsaka vrstična postavka vključuje dobiček ali izgubo v zvezi s sredstvom, za katerega je bilo odpravljeno pripoznanje.
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 255 of this Part, are extended.
‚Druga sredstva‘ vključujejo druga opredmetena sredstva, neopredmetena sredstva in naložbe, o katerih se ni poročalo drugje.
In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.
Drugi poslovni prihodki in odhodki se razčlenijo po naslednjih postavkah: prilagoditve poštene vrednosti za opredmetena sredstva, merjene z uporabo modela poštene vrednosti; prihodek od najemnin in neposredni poslovni odhodki iz naložbenih nepremičnin; prihodki in odhodki iz poslovnih najemov, ki niso naložbene nepremičnine, ter preostali poslovni prihodki in odhodki.
In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis.
Postavka ‚poslovni najemi, ki niso naložbene nepremičnine‘ vključuje v stolpcu ‚prihodki‘ prejete donose, v stolpcu ‚odhodki‘ pa stroške, ki jih je imela institucija kot najemodajalec v okviru svojih dejavnosti poslovnega najema, razen dejavnosti, ki vključujejo sredstva, razvrščena kot naložbene nepremičnine.
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Stroški institucije kot najemnika se vključijo pod postavko ‚drugi administrativni stroški‘.
Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.
Dobički ali izgube iz odprave pripoznanja in ponovnega merjenja zlata, drugih plemenitih kovin in drugih vrst blaga, merjenih po pošteni vrednosti in z odštetimi stroški prodaje, se sporočijo v postavkah, vključenih v postavko ‚drugi poslovni prihodki – drugo‘ ali ‚drugi poslovni odhodki – drugo‘
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
IZKAZ SPREMEMB LASTNIŠKEGA KAPITALA (46)
For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Izkaz sprememb lastniškega kapitala razkriva uskladitev med knjigovodsko vrednostjo na začetku obdobja (začetno stanje) in na koncu obdobja (končno stanje) za vsako sestavino lastniškega kapitala.
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
‚Prenosi med sestavinami lastniškega kapitala‘ vključujejo vse zneske, prenesene znotraj lastniškega kapitala, vključno z dobički in izgubami zaradi lastnega kreditnega tveganja obveznosti, določenih za merjenje po pošteni vrednosti prek poslovnega izida, ter akumuliranimi spremembami poštene vrednosti lastniških instrumentov, merjenih po pošteni vrednosti prek drugega vseobsegajočega donosa, ki se ob odpravi pripoznanja prenesejo v druge sestavine lastniškega kapitala.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
DEL 3
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
Razpredelnici 2 in 3 vzporejata kategorije izpostavljenosti, uporabljenih za izračun kapitalskih zahtev v skladu s CRR, in sektorje nasprotnih strank, uporabljenih v razpredelnicah FINREP.
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
Razpredelnica 2:
The fee and commission income and expenses shall be reported by type of activity.
Kategorije izpostavljenosti na podlagi standardiziranega pristopa (člen 112 CRR)
Under IFRS, this template shall include fee and commission income and expenses other than both of the following:
Sektorji nasprotnih strank na podlagi FINREP
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)];
Opombe
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
centralne banke
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].
država