+Člen 41
---+Article 41 1.
---+Article 41 2.

Člen 41

1. Podatke iz člena 15(3) Direktive 78/660/EGS je treba navesti kot sredstva, ki so v skladu z opredelitvijo iz člena 35 direktive stalna sredstva. Obveznost ločenega prikaza popravkov vrednosti se ne uporablja, če je država članica dovolila izravnave med popravki vrednosti v skladu s členom 34(2) direktive. V navedenem primeru se popravki vrednosti lahko združijo z drugimi postavkami.

2. Države članice zahtevajo, da kreditna institucija navede naslednje podatke tudi v pojasnilih k računovodskim izkazom:

(a) razčlenitev prenosljivih vrednostnih papirjev, prikazanih v postavkah 5 do 8 sredstev, na vrednostne papirje, ki kotirajo in ki ne kotirajo na borzi;

(b) razčlenitev prenosljivih vrednostnih papirjev, prikazanih v postavkah 5 in 6, na vrednostne papirje, ki v skladu s členom 35 so ali niso stalna finančna sredstva, in merilo za razlikovanje med obema kategorijama prenosljivih vrednostnih papirjev;

(d) razčlenitev postavke 13 sredstev, postavke 4 obveznosti, postavk 10 in 18 v navpični členitvi ali A 6 in A11 v vodoravni členitvi ter postavk 7 in 17 v navpični členitvi ali B 7 in B 9 v vodoravni členitvi izkaza poslovnega izida na njihove glavne sestavne zneske, če so ti pomembni za oceno letnih računovodskih izkazov ter obrazložitev njegove narave in zneska;

(e) odhodke, ki jih je kreditna institucija plačala na račun podrejenih obveznosti v opazovanem letu;

(f) dejstvo, da institucija opravlja poslovodne in zastopniške storitve za tretjo stranko, če je obseg takega poslovanja pomemben glede na dejavnosti institucije kot celote;

(g) skupne zneske sredstev in obveznosti, nominirane v tuji valuti, preračunane v valuto, v kateri so sestavljeni letni računovodski izkazi;

(h) poročilo o vrstah nedospelih terminskih transakcij, neporavnanih na dan bilance stanja, ki za vsako vrsto transakcije zlasti prikazuje, ali je v bistvenem obsegu opravljena za zaščito pred učinki nihanja obrestnih mer, menjalnih tečajev in tržnih cen in ali je v bistvenem obsegu opravljena za namene trgovanja. Take transakcije vključujejo vse transakcije, v povezavi s katerimi je treba prihodke ali odhodke vključiti v postavko 6 člena 27, postavki A 3 ali B 4 člena 28 ali člen 29(3), na primer tuje valute, plemenite kovine, prenosljive vrednostne papirje, potrdila o vlogi in druga sredstva.

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 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve
Vir	Zahteva

3. Povezani standardi

Standardi
Vir	Zahteva

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