+Člen 40
---+Article 40 1.
---+Article 40 2.
---+Article 40 3.
---+Article 40 4.
---+Article 40 5.
---+Article 40 6.
---+Article 40 7.

Člen 40

Člen 40

1.  Člen 43(1) Direktive 78/660/EGS se uporabi v skladu s členom 37 pričujoče direktive in naslednjimi določbami.

2.  Poleg podatkov, zahtevanih v členu 43(1)(5) Direktive 78/660/EGS, kreditne institucije razkrijejo naslednje podatke v zvezi s postavko 8 obveznosti (podrejene obveznosti):

(a) v zvezi z vsakim zadolževanjem, ki presega 10 % skupnega zneska podrejenih obveznosti:

(i) znesek zadolževanja, valuta, v kateri je nominiran, obrestna mera in dan dospelosti ali dejstvo, da je to trajna izdaja;

(ii) ali obstajajo kakršne koli okoliščine, v katerih se zahteva predčasno odplačilo;

(iii) pogoje podrejenosti, obstoj kakršnih koli določb za pretvorbo podrejenih obveznosti v kapital ali katero drugo obliko obveznosti in pogoje katere koli take določbe.

(b) celovito navedbo pravil, ki urejajo druga zadolževanja.

3.  

(a) Namesto podatkov, zahtevanih v členu 43(1)(6) Direktive 78/660/EGS, kreditne institucije ločeno navedejo v pojasnilih k računovodskim izkazom za vsako od postavk 3(b) in 4 sredstev ter 1(b), 2(a), 2 (b) (bb) in 3(b) obveznosti zneske navedenih posojil in obveznosti na podlagi njihove preostale dospelosti:

— ne več kakor tri mesece,

— več kakor tri mesece, vendar ne več kakor eno leto,

— več kakor eno leto, vendar ne več kakor pet let,

— več kakor pet let.

Pri postavki 4 sredstev je treba prikazati tudi posojila na vpoklic in s kratkim odpovednim rokom.

Če posojila ali obveznosti vključujejo plačilo na obroke, je preostanek dospelosti obdobje med dnevom bilance stanja in dnevom zapadlosti vsakega obroka.

Vendar lahko države članice za pet let po dnevu iz člena 47(2) zahtevajo ali dovolijo, da navedba dospelosti sredstev in obveznosti iz tega člena temelji na prvotno dogovorjeni dospelosti ali odpovednem roku. Če v navedenem primeru kreditna institucija pridobi obstoječe posojilo, ki ni dokazljivo s potrdilom, države članice zahtevajo, da se to posojilo razvrsti na podlagi preostale dospelosti na dan, ko je bilo pridobljeno. V tem pododstavku je prvotno dogovorjena dospelost posojil obdobje med dnevom prvega črpanja in dnevom odplačila; za odpovedni rok se šteje obdobje med dnevom odpovedi in dnevom odplačila; če so posojila ali obveznosti odplačljive na obroke, je dogovorjena dospelost obdobje med dnevom, ko so ta posojila ali obveznosti nastale, in dnevom zapadlosti zadnjega obroka. Kreditne institucije za postavke iz bilance stanja iz tega pododstavka prikažejo tudi, kolikšen delež sredstev in obveznosti zapade v enem letu od dneva bilance stanja.

(b) Kreditne institucije v zvezi s postavko 5 sredstev (dolžniški vrednostni papirji, vključno z vrednostnimi papirji s fiksno donosnostjo) in postavko 3(a) obveznosti (dolžniški vrednostni papirji v izdaji) prikažejo, kolikšen delež sredstev in obveznosti zapade v enem letu od dneva bilance stanja.

(c) Države članice lahko zahtevajo, da se podatki iz pododstavkov (a) in (b) navedejo v bilanci stanja.

(d) Kreditne institucije navedejo podrobne podatke o sredstvih, ki so jih zastavile kot jamstvo za lastne obveznosti ali za obveznosti tretje stranke (vključno s pogojnimi obveznostmi); podatki naj bodo dovolj podrobni, da za vsako postavko obveznosti in zunajbilančno postavko prikažejo skupni znesek sredstev, zastavljenih kot jamstvo.

4.  Če morajo kreditne institucije zagotoviti podatke iz člena 43(1)(7) Direktive 78/660/EGS v zunajbilančnih postavkah, teh podatkov ni treba ponavljati v pojasnilih k računovodskim izkazom.

5.  Namesto podatkov, zahtevanih v členu 43(1)(8) Direktive 78/660/EGS, kreditna institucija v pojasnilih k računovodskim izkazom navede delež svojih prihodkov, nanašajočih se na postavke 1, 3, 4, 6 in 7 člena 27 ali na postavke B 1, B 2, B 3, B4 in B7 člena 28, po geografskih trgih, če se ti trgi glede na način ureditve kreditne institucije med seboj bistveno razlikujejo. Uporabi se člen 45(1)(b) Direktive 78/660/EGS.

6.  Sklicevanje v členu 43(1)(9) Direktive 78/660/EGS na člen 23(6) navedene direktive se šteje za sklicevanje na člen 27(8) ali člen 28(A 4) pričujoče direktive.

7.  Z odstopanjem od člena 43(1)(13) Direktive 78/660/EGS morajo kreditne institucije razkriti samo zneske predplačil in kreditov, odobrenih članom njihovih upravnih, poslovodnih in nadzornih teles, ter prevzete finančne obveze, ki so jih prevzele v njihovem imenu z različnimi jamstvi. Te podatke je treba podati kot skupni znesek za vsako kategorijo.

1. Pregled

,
Article 40 1.
Article 43 (1) of Directive 78/660/EEC shall apply, subject to Article 37 of this Directive and to the following provisions.
Article 40 2.

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.
Article 40 3.
(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,
— 
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.
Article 40 4.
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.
Article 40 5.
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.
Article 40 6.
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.
Article 40 7.
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.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
  • Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
  • EULAW -

    EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

    DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.