+Članak 40.
---+Article 40 1.
---+Article 40 2.
---+Article 40 3.
---+Article 40 4.
---+Article 40 5.
---+Article 40 6.
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Članak 40.
Članak 40. 1. Primjenjuje se članak 43. stavak 1. Direktive 78/660/EEZ, na koji se primjenjuju odredbe članka 37. ove Direktive i sljedeće odredbe. 2. Osim informacija koje se zahtijevaju člankom 43. stavkom 1. točkom 5. Direktive 78/660/EEZ, kreditne institucije objavljuju sljedeće informacije vezane uz stavku 8. Obveza (Podređene obveze):
(a) u vezi sa svakim zaduženjem koje prelazi 10 % ukupnog iznosa podređenih obveza:
i. iznos zaduženja, valutu u kojoj je izražen, kamatnu stopu i datum dospijeća ili činjenicu da je to emisija bez dospijeća;
ii. postojanje okolnosti u kojima bi se zahtijevala prijevremena otplata;
iii. uvjete podređenosti te postojanje bilo kakvih odredaba za pretvaranje podređene obveze u kapital ili neki drugi oblik obveze i uvjete takvih odredaba;
(b) cjelokupnu naznaku pravila koja uređuju ostala zaduženja.
3.
(a) Umjesto informacija koje se zahtijevaju člankom 43. stavkom 1. točkom 6. Direktive 78/660/EEZ, kreditne institucije u bilješkama uz financijske izvještaje, odvojeno za svaku od stavki 3.(b) i 4. Imovine i stavki 1.(b) 2.(a), 2.(b) i (bb) te 3.(b) Obveza navode iznose takvih zajmova i predujmova i obveza na temelju njihovog preostalog dospijeća na sljedeći način:
— ne dulje od tri mjeseca,
— dulje od tri mjeseca do godinu dana,
— dulje od godine dana do pet godina,
Za stavku 4. Imovine, zajmovi i predujmovi, na opoziv i s kratkim otkaznim rokom, moraju također biti prikazani.
Ukoliko zajmovi i predujmovi uključuju plaćanje u obrocima, preostalo dospijeće bit će razdoblje između datuma bilance i datuma na koji svaki od obroka dospijeva.
Međutim, pet godina po isteku datuma navedenog u članku 47. stavku 2., države članice mogu zahtijevati ili dopustiti da se iskazivanje po dospijeću imovine i obveza na koje se odnosi spomenuti članak temelji na prvotno ugovorenom dospijeću ili otkaznom roku. U tom slučaju, ako je kreditna institucija stekla postojeći zajam koji nije evidentiran certifikatom, države članice zahtijevaju da se klasifikacija tog zajma temelji na preostalom dospijeću s datumom na koji je on preuzet. Za potrebe ovog podstavka, prvotni ugovoreni datum dospijeća zajmova je razdoblje između datuma prvog povlačenja i datuma otplate; otkazni rok je razdoblje između datuma obavijesti i datuma kada se zajmovi moraju otplatiti; ukoliko su zajmovi ili predujmovi i obveze otplativi u obrocima, ugovoreno dospijeće je razdoblje između datuma nastanka tih zajmova i predujmova ili obveza i datuma dospijeća posljednjeg obroka otplate. Kreditne institucije za stavke bilance na koje se odnosi ova točka naznačuju koliki dio spomenute imovine i obveza dospijeva na plaćanje u godini dana nakon datuma bilance.
(b) Kreditne institucije za stavku 5. Imovine (dužnički vrijednosni papiri, uključujući vrijednosne papire s fiksnim prinosom) i stavku 3.(a) Obveza (dužnički vrijednosni papiri u emisiji) naznačuju koliki će dio spomenute imovine i obveza dospjeti na plaćanje u razdoblju od godine dana nakon datuma bilance.
(c) Države članice mogu zahtijevati da se informacije na koju upućuju točke (a) i (b) navedu u bilanci.
(d) Kreditne institucije navode pojedinosti o imovini koju su založile kao jamstvo za svoje vlastite obveze ili obveze trećih strana (uključujući potencijalne obveze); pojedinosti trebaju biti dovoljno detaljne da naznače ukupan iznos imovine založene kao jamstvo za svaku stavku Obveza i svaku izvanbilančnu stavku.
4. Ako kreditne institucije moraju informacije navedene u članku 43. stavku 1. točki 7. Direktive 78/660/EEZ prikazati izvanbilančno, iste informacije nije potrebno ponavljati u bilješkama uz financijske izvještaje. 5. Umjesto informacija koje zahtijeva članak 43. stavak 1. točka 8. Direktive 78/660/EEZ kreditna institucija u bilješkama uz financijske izvještaje naznačuje dio prihoda koji se odnosi na stavke 1., 3., 4., 6. i 7. u članku 27. ili na stavke B1., B2., B3., B4. i B7. u članku 28. po geografskim tržištima, ukoliko se, uzevši u obzir ustroj kreditnih institucija, ta tržišta bitno razlikuju jedno od drugog. Primjenjuje se članak 45. stavak 1. točka (b) Direktive 78/660/EEZ. 6. Upućivanje u članku 43. stavku 1. točki 9. Direktive 78/660/EEZ na članak 23. točku 6. te Direktive smatra se upućivanjem na članak 27. stavak 8. ili članak 28. stavku A4. ove Direktive. 7. Odstupajući od članka 43. stavka 1. točke 13. Direktive 78/660/EEZ, kreditne institucije moraju objaviti samo iznose predujmova i kredita odobrenih članovima njihovih upravnih, rukovodećih i nadzornih tijela te obveze koje su u njihovo ime preuzele putem jamstva bilo koje vrste. Te se informacije moraju prikazati u obliku ukupnog iznosa za svaku kategoriju. 1. Pregled
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Regulativa |
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Article 40 1.
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Article 43 (1) of Directive 78/660/EEC shall apply, subject to Article 37 of this Directive and to the following provisions.
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Article 40 2.
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In addition to the information required under Article 43 (1) (5) of Directive 78/660/EEC, credit institutions shall disclose the following information relating to Liabilities item 8 (Subordinated liabilities):
(a)
in respect of each borrowing which exceeds 10 % of the total amount of the subordinated liabilities:
(i)
the amount of the borrowing, the currency in which it is denominated, the rate of interest and the maturity date or the fact that it is a perpetual issue;
(ii)
whether there are any circumstances in which early repayment is required;
(iii)
the terms of the subordination, the existence of any provisions to convert the subordinated liability into capital or some other form of liability and the terms of any such provisions.
(b)
an overall indication of the rules governing other borrowings.
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Article 40 3.
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(a)
In place of the information required under Article 43 (1) (6) of Directive 78/660/EEC, credit institutions shall in the notes on their accounts state separately for each of the Assets items 3 (b) and 4 and the Liabilities items 1 (b), 2 (a), 2 (b) (bb) and 3 (b) the amounts of those loans and advances and liabilities on the basis of their remaining maturity as follows:
—
not more than three months,
—
more than three months but not more than one year,
—
more than one year but not more than five years,
For Assets item 4, loans and advances on call and at short notice must also be shown.
If loans and advances or liabilities involve payment by instalments, the remaining maturity shall be the period between the balance sheet date and the date on which each instalment falls due.
However, for five years after the date referred to in Article 47 (2) the Member States may require or permit the listing by maturity of the assets and liabilities referred to in this Article to be based on the originally agreed maturity or period of notice. In that event, where a credit institution has acquired an existing loan not evidenced by a certificate, the Member States shall require classification of that loan to be based on the remaining maturity as at the date on which it was acquired. For the purposes of this subparagraph, the originally agreed maturity for loans shall be the period between the date of first drawing and the date of repayment; the period of notice shall be deemed to be the period between the date on which notice is given and the date on which repayment is to be made; if loans and advances or liabilities are redeemable by instalments, the agreed maturity shall be the period between the date on which such loans and advances or liabilities arose and the date on which the last instalment falls due. Credit institutions shall also indicate for the balance sheet items referred to in this subparagraph what proportion of those assets and liabilities will become due within one year of the balance sheet date.
(b)
Credit institutions shall, in respect of Assets item 5 (Debt securities including fixed-income securities) and Liabilities item 3 (a) (Debt securities in issue), indicate what proportion of assets and liabilities will become due within one year of the balance sheet date.
(c)
The Member States may require the information referred to in subparagraphs (a) and (b) to be given in the balance sheet.
(d)
Credit institutions shall give particulars of the assets which they have pledged as security for their own liabilities or for those of third parties (including contingent liabilities); the particulars should be in sufficient detail to indicate for each Liabilities item and for each Off-balance sheet item the total amount of the assets pledged as security.
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Article 40 4.
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Where credit institutions have to provide the information referred to in Article 43 (1) (7) of Directive 78/660/EEC in Off-balance sheet items, such information need not be repeated in the notes on the accounts.
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Article 40 5.
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In place of the information required under Article 43 (1) (8) of Directive 78/660/EEC, a credit institution shall indicate in the notes on its accounts the proportion of its income relating to items 1, 3, 4, 6 and 7 of Article 27 or to items B 1, B 2, B 3, B 4 and B 7 of Article 28 by geographical markets, in so far as, taking account of the manner in which the credit institution is organized, those markets differ substantially from one another. Article 45 (1) (b) of Directive 78/660/EEC shall apply.
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Article 40 6.
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The reference in Article 43 (1) (9) of Directive 78/660/EEC to Article 23 (6) of that Directive shall be deemed to be a reference to Article 27 (8) or Article 28 (A 4) of this Directive.
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Article 40 7.
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By way of derogation from Article 43 (1) (13) of Directive 78/660/EEC, credit institutions need disclose only the amounts of advances and credits granted to the members of their administrative, managerial and supervisory bodies, and the commitments entered into on their behalf by way of guarantees of any kind. That information must be given in the form of a total for each category.
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1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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