+Članak 41.
---+Article 41 1.
---+Article 41 2.

Članak 41.

1. Informacije propisane člankom 15. stavkom 3. Direktive 78/660/EEZ moraju se navesti u vezi s imovinom koja se drži kao dugotrajna imovina kako je određena u članku 35. ove Direktive. Obveza da se ispravci vrijednosti prikažu odvojeno neće se primjenjivati ukoliko je država članica odobrila prijeboj između ispravaka vrijednosti u skladu sa člankom 34. stavkom 2. ove Direktive. U tom se slučaju ispravci vrijednosti mogu kombinirati s ostalim stavkama.

2. Države članice od kreditnih institucija također zahtijevaju uključivanje sljedećih informacija u bilješke uz financijske izvještaje:

(a) raščlambu prenosivih vrijednosnih papira prikazanih u stavkama 5. do 8. Imovine na uvrštene i neuvrštene vrijednosne papire;

(b) raščlambu prenosivih vrijednosnih papira prikazanih u stavkama 5. i 6. Imovine u vrijednosne papire koji se, u skladu s člankom 35., drže ili ne drže kao dugotrajna financijska imovina te kriterije koji se primjenjuju pri razlikovanju tih dviju kategorija prenosivih vrijednosnih papira;

(d) raščlambu stavke 13. Imovine, stavke 4. Obveza, stavki 10. i 18. u okomitom obrascu ili stavki A6. i A11. u vodoravnom obrascu i stavki 7. i 17. u okomitom obrascu ili stavki B7. i B9. u vodoravnom obrascu u računu dobiti i gubitka na osnovne iznose koji ih sačinjavaju, ako su ti iznosi bitni za procjenu godišnjih financijskih izvještaja te objašnjenje njihove prirode i iznosa;

(e) troškove plaćene na račun podređenih obveza od strane kreditne institucije u promatranoj godini;

(f) činjenicu da institucija pruža usluge upravljanja i posredovanja trećim stranama u slučaju kad je obim posla takve vrste značajan za poslovanje institucije kao cjeline;

(g) ukupan iznos imovine i obveza izražen u stranim valutama i konvertiran u valutu u kojoj se sastavljaju godišnji financijski izvještaji;

(h) izvješće o vrsti nedospjelih terminskih transakcija neplaćenih na datum bilance, naznačujući pojedinačno, za svaki oblik transakcije, jesu li one izvršene u značajnom omjeru u svrhu pokrivanja rizika zbog fluktuacija kamatnih stopa, deviznih tečaja i tržišnih cijena ili su izvršene u značajnom omjeru u svrhu trgovanja. Te vrste transakcija uključuju sve one transakcije ovisno o kojima su prihodi ili rashodi uključeni u članak 27. stavku 6., članak 28. stavke A3. ili B4. ili članak 29. stavak 3. kao što su, primjerice, strane valute, plemeniti metali, prenosivi vrijednosni papiri, potvrde o depozitu i ostala imovina.

1. Pregled

Article 41 1.

The information prescribed in Article 15 (3) of Directive 78/660/EEC must be given in respect of assets held as fixed assets as defined in Article 35 of this Directive. The obligation to show value adjustments separately shall not, however, apply where a Member State has permitted set-offs between value adjustments pursuant to Article 34 (2) of this Directive. In that event value adjustments may be combined with other items.

Article 41 2.

The Member States shall require credit institutions to give the following information as well in the notes on their accounts:

(a)

a breakdown of the transferable securities shown under Assets items 5 to 8 into listed and unlisted securities;

(b)

a breakdown of the transferable securities shown under Assets items 5 and 6 into securities which, pursuant to Article 35, are or are not held as financial fixed assets and the criterion used to distinguish between the two categories of transferable securities;

(c)

the value of leasing transactions, apportioned between the relevant balance sheet items;

(d)

a breakdown of Assets item 13, Liabilities item 4, items 10 and 18 in the vertical layout or A 6 and A 11 in the horizontal layout and items 7 and 17 in the vertical layout or B 7 and B 9 in the horizontal layout in the profit and loss account into their main component amounts, where such amounts are important for the purpose of assessing the annual accounts, as well as explanations of their nature and amount;

(e)

the charges paid on account of subordinated liabilities by a credit institution in the year under review;

(f)

the fact that an institution provides management and agency services to third parties where the scale of business of that kind is material in relation to the institution's activities as a whole;

(g)

the aggregate amounts of assets and of liabilities denominated in foreign currencies, translated into the currency in which the annual accounts are drawn up;

(h)

a statement of the types of unmatured forward transactions outstanding at the balance sheet date indicating, in particular, for each type of transaction, whether they are made to a material extent for the purpose of hedging the effects of fluctuations in interest rates, exchange rates and market prices, and whether they are made to a material extent for dealing purposes. These types of transaction shall include all those in connection with which the income or expenditure is to be included in Article 27, item 6, Article 28, items A 3 or B 4 or Article 29 (3), for example, foreign currencies, precious metals, transferable securities, certificates of deposit and other assets.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi
Izvor	Zahtjev

3. Povezani standardi

Standardi
Izvor	Zahtjev

Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
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