Словник термінів з діючих та нових Міжнародних стандартів фінансової звітності, а також фрази, які допоможуть Вам вивчити фінансову англійську для складання звітності, проведення аудиту чи комунікації з керівництвом.
| А-Z | Definition | Визначення | Де? | Значення (Eng) |
|---|---|---|---|---|
| A | ||||
| A | Antidilution | IAS 33 | an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions. |
|
| A | Assertion | IAPS 1006 | ||
| A | Audit matters | |||
| A | Accrete | амортизувати | ASC 310-10 | |
| A | Accretable yield | |||
| A | Amortised cost of a financial asset or financial liability | IFRS 9.5.4.1 | The amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance. | |
| B | ||||
| C | ||||
| C | Contractual cash flow | Договірні грошові потоки | ||
| C | Cash-generating unit | IAS 36 | the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. | |
| C | Charge | |||
| C | Covenants | |||
| C | Credit-impaired financial asset | Appendix A ifrs 9 | ||
| C | Credit margin | |||
| C | Carrying amount | Балансова вартість | IAS 40 | amount at which an asset is recognised in the statement of financial position |
| C | Балансова вартість | IAS 36 | the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. | |
| C | Cost | Первісна вартість | IAS 40 | amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment. |
| C | Cost of disposal | IAS 36 | incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense. | |
| C | Customer indebtedness | |||
| C | Cash flow deterioration | Зниження рівня грошових потоків | ||
| C | Carrying amount of financial asset | Балансова вартість | Це амортизована вартість фінансового активу після вирахування резерву під збитки. | |
| CA=AC-Allowance | ||||
| C | contingent share agreement | IAS 33 | an agreement to issue shares that is dependent on the satisfaction of specified conditions |
|
| C | Contingently issuable ordinary shares | IAS 33 | ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement. |
|
| C | Corporate customer | “Business and Technical Concept Asset Class Segmentation Basel II” | ||
| С | Contract | IFRS 15 | An agreement between two or more parties that creates enforceable rights and obligations. [Refer: Basis for Conclusions paragraphs BC31 and BC32] | |
| С | Contract asset | IFRS 15 | An entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). [Refer: Basis for Conclusions paragraphs BC317–BC322] |
|
| С | Contract liability | IFRS 15 | An entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. [Refer: Basis of Conclusions BC317–BC321] | |
| С | Customer | IFRS 15 | A party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. [Refer: Basis for Conclusions paragraphs BC52–BC57] | |
| С | Contract assets | IFRS 9.107; 113b, 5.5.15, BC118c, BC5.134 | Those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with this Standard for the purposes of recognising and measuring impairment gains or losses. | |
| С | Credit-impaired financial asset | IFRS 9.5.4.1, 5.5.13, B5.5.33 | A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired include observable data about the following events: (a) significant financial difficulty of the issuer or the borrower; (b) a breach of contract, such as a default or past due event; (c) the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; (d) it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; (e) the disappearance of an active market for that financial asset because of financial difficulties; or (f) the purchase or origination of a financial asset at a deep discount that reflects the incurred credit losses. It may not be possible to identify a single discrete event—instead, the combined effect of several events may have caused financial assets to become credit-impaired. |
|
| C | Credit loss | IFRS 9.B5.5.28–B5.5.35 and B5.5.38–B5.5.48 BC5.82–BC5.86, BC5.143–BC5.153 and BC5.242–BC5.275 | The difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive (ie all cash shortfalls), discounted at the original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets). An entity shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) through the expected life of that financial instrument. The cash flows that are considered shall include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. There is a presumption that the expected life of a financial instrument can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the expected life of a financial instrument, the entity shall use the remaining contractual term of the financial instrument. | |
| C | credit-adjusted effective interest rate | IFRS 9.5.4.1(a), B5.4.6–B5.4.7 and B5.5.45 BC5.214, BC5.268 and BC5.271 | The rate that exactly discounts the estimated future cash payments or receipts through the expected life of the financial asset to the amortised cost of a financial asset that is a purchased or originated credit-impaired financial asset. When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, extension, call and similar options) and expected credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1‒B5.4.3), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the cash flows or the remaining life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments). | |
| C | Credit risk | IFRS 7 Appendix A (definition of credit risk) | ||
| D | ||||
| D | Deleverage | |||
| D | Default | |||
| D | Depreciable amount | IAS 36 | the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value. | |
| D | Depreciation (Amortisation) | IAS 36 | systematic allocation of the depreciable amount of an asset over its useful life. Amortization is applicable to intangible assets. |
|
| D | Dilution | IAS 33 | a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions. |
|
| D | derecognition | IFRS 9.3.2.3, 3.3.1 and B3.3.1 | The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position. | |
| D | Derivative | IFRS 9 BA.1–BA.5 IG B.2–B.10 | A financial instrument or other contract within the scope of this Standard with all three of the following characteristics. (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’). (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. |
|
| D | Dividends | IFRS 9 | Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital. | |
| E | ||||
| E | 12-month expected credit losses | IFRS 9 5.5.5, B5.5.43 BC5.195−BC5.199 | The portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. | |
| E | expected cash flows | очікувані грошові потоки | ||
| E | effective interest method | IFRS 9.5.4.1–5.4.2 and B5.4.1 | The method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. | |
| E | effective interest rate | IFRS 9.5.4.1–5.4.2 and B5.4.1 BCZ5.65–BCZ5.71 and BC5.275 | The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. When calculating the effective interest rate, an entity shall estimate the expected cash flows by considering all the contractual terms of the financial instrument (for example, prepayment, extension, call and similar options) but shall not consider the expected credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs B5.4.1–B5.4.3), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments). | |
| E | expected credit losses | IFRS 9.5.5.17–5.5.20 and B5.5.28–B5.5.35 | The weighted average of credit losses with the respective risks of a default occurring as the weights. | |
| E | Equity instruments | IAS 32.11 | ||
| F | ||||
| F | Financial instrument | IAS 32.11 IFRS 9 IG B.1 | ||
| F | Financial asset | IAS 32.11 | ||
| F | Financial liability | IAS 32.11 | ||
| F | Fair value | Справедлива вартість | IAS 40 IFRS 13.9 IAS 36 | the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. |
| F | financial guarantee contract | IFRS 9.2.1(e) and B2.5 | A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. | |
| F | financial liability at fair value through profit or loss | IFRS 9 | A financial liability that meets one of the following conditions: (a) it meets the definition of held for trading. (b) upon initial recognition it is designated by the entity as at fair value through profit or loss in accordance with paragraph 4.2.2 or 4.3.5. (c) it is designated either upon initial recognition or subsequently as at fair value through profit or loss in accordance with paragraph 6.7.1. |
|
| F | firm commitment | IFRS 9.6.3.1, 6.5.2(a) and 6.5.4 | A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates. | |
| F | forecast transaction | IFRS 9.6.3.1 and 6.3.3 | An uncommitted but anticipated future transaction. | |
| G | ||||
| G | Gross carrying amount of financial asset | Валова балансова вартість фінансового активу | Амортизована вартість фінансово активу до вирахування резерву під збитки. | |
| (IFRS 9.5.4.4) | ||||
| GCA=AC | ||||
| G | General purpose financial statements (referred to as ‘financial statements’) | Фінансова звітність загального призначення ("фінансова звітність") | IAS 1 | the those intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs |
| G | gross carrying amount of a financial asset | IFRS 9 IG B.24–B.27 | The amortised cost of a financial asset, before adjusting for any loss allowance. | |
| H | ||||
| H | hedge ratio | IFRS 9.6.4.1(c)(iii), 6.5.5, B6.4.9–B6.4.11 and B6.5.7–B6.5.21 | The relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. | |
| H | held for trading | IFRS 9.B4.1.6 IG B.11 | A financial asset or financial liability that: (a) is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;E1 (b) on initial recognition is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). |
|
| I | ||||
| I | Investment-grade rating | |||
| I | Investment property | Інвестиційна нерухомість | IAS 40 | property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. |
| I | Impairment loss | IAS 36 | the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount. | |
| I | Instalment | транш | a sum of money due as one of several equal payments for something, spread over an agreed period of time | |
| I | Income | IFRS 15 | Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. | |
| I | Impracticable Applying | Неможливий | IAS 1 | when the entity cannot apply it after making every reasonable effort to do so |
| I | International Financial Reporting Standards (IFRSs) | Міжнародні стандарти фінансової звітності (МСФЗ) | IAS 1 | Standards and Interpretations issued by the International Accounting Standards Board (IASB) |
| I | impairment gain or loss | IFRS 9 | Gains or losses that are recognised in profit or loss in accordance with paragraph 5.5.8 and that arise from applying the impairment requirements in Section 5.5. | |
| J | ||||
| K | ||||
| L | ||||
| L | Loan-to-value ratio (LTV) | процентне співвідношення основної суми кредиту та оціночної вартості активу, що є його забезпеченням (заставою). Наприклад, коефіцієнт в 80% вимагає, щоб сума заборгованості була не більше 80% від ринкової вартості застави. | ||
| L | Loan origination | Видача/надання кредиту | ||
| L | Lifetime expected credit losses | |||
| L | Loss allowance | Резерв під збитки | ||
| (IFRS 9.5.5.1) | ||||
| L | Loan facility | |||
| L | Leverage | |||
| L | Lifetime expected credit losses on the loan | IFRS 9.5.5.3, 5.5.4 and 5.5.13 | The expected credit losses that result from all possible default events over the expected life of a financial instrument. | |
| L | loss allowance | IFRS 9.5.5.1 | The allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A and the provision for expected credit losses on loan commitments and financial guarantee contracts. | |
| M | ||||
| Mortgage-backed loans | кредити забезпечені іпотекою | |||
| M | Material Omissions or misstatements of items | Суттєвий | items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements | |
| M | “mark-to-model” measurement | Therefore, a measurement (for example, a “mark-to-model” measurement) that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one in pricing the related asset or liability. | ||
| M | modification gain or loss | IFRS 9.5.4.3 | The amount arising from adjusting the gross carrying amount of a financial asset to reflect the renegotiated or modified contractual cash flows. The entity recalculates the gross carrying amount of a financial asset as the present value of the estimated future cash payments or receipts through the expected life of the renegotiated or modified financial asset that are discounted at the financial asset’s original effective interest rate (or the original credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets) or, when applicable, the revised effective interest rate calculated in accordance with paragraph 6.5.10. When estimating the expected cash flows of a financial asset, an entity shall consider all contractual terms of the financial asset (for example, prepayment, call and similar options) but shall not consider the expected credit losses, unless the financial asset is a purchased or originated credit-impaired financial asset, in which case an entity shall also consider the initial expected credit losses that were considered when calculating the original credit-adjusted effective interest rate. | |
| N | ||||
| N | Nostros | Рахунки ностро | IAPS 1006 | Accounts held in the bank’s name with a correspondent bank. |
| N | Notes | Примітки | IAS 1 | contain information in addition to that presented in the statement of financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows |
| N | Nonaccretable difference | недоотримані грошові потоки | ||
| O | ||||
| O | Owner-occupied property | Нерухомість, зайнята власником | IAS 40 | property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes. |
| O | Options, warrants and their equivalents | IAS 33 | financial instruments that give the holder the right to purchase ordinary shares. |
|
| O | ordinary share | IAS 33 | an equity instrument that is subordinate to all other classes of equity instruments. |
|
| O | Other comprehensive income | Інший сукупний дохід | IAS 1 | comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs |
| O | Owners | Власники | IAS 1 | holders of instruments classified as equity |
| P | ||||
| P | Provision | Резерв | IAPS 1006 | An adjustment to the carrying value of an asset to take account of factors that might reduce the asset’s worth to the entity. Sometimes called an allowance. |
| P | Past due | |||
| P | potential ordinary share | IAS 33 | a financial instrument or other contract that may entitle its holder to ordinary shares. |
|
| P | Put options on ordinary shares | IAS 33 | contracts that give the holder the right to sell ordinary shares at a specified price for a given period |
|
| Prudential Ratios | Показники пруденційного нагляду | IAPS 1006 | Ratios used by regulators to determine the types and amounts of lending a bank can undertake. |
|
| Present value | Приведенная стоимость | |||
| P | Performance obligation | IFRS 15 | A promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. [Refer: Basis for Conclusions paragraphs BC84–BC86] |
|
| P | Profit or loss | Прибуток або збиток | IAS 1 | total of income less expenses, excluding the components of other comprehensive income. |
| P | Period of use | IFRS 16 | ||
| P | past due | IFRS 9.5.5.11 and B5.5.19–B5.5.21 BC5.190–BC5.194 | A financial asset is past due when a counterparty has failed to make a payment when that payment was contractually due. | |
| P | purchased or originated credit-impaired financial asset | IFRS 9.5.5.13 | Purchased or originated financial asset(s) that are credit-impaired on initial recognition. | |
| Q | ||||
| R | ||||
| R | Rebuttable presumption | Імовірність спростування (чогось) | Припущення, що щось є істиною, поки не буде доведено зворотнього | |
| R | Residential real estate | Житлова нерухомість | ||
| R | Recoverable amount | IAS 36 | The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs of disposal and its value in use. | |
| R | Retail customer | “Business and Technical Concept Asset Class Segmentation Basel II” | ||
| R | Regulatory authority | регуляторний орган | ||
| R | Revenue | IFRS 15 | Income arising in the course of an entity’s ordinary activities. | |
| R | Reclassification adjustments | Коригування перекласфікації | IAS 1 | are amounts reclassified to profit or loss in the current period that were recognised in other comprehensive income in the current or previous periods |
| R | reclassification date | IFRS 9.5.6.1–5.6.7 and B5.6.1−B5.6.2 | The first day of the first reporting period following the change in business model that results in an entity reclassifying financial assets. | |
| R | regular way purchase or sale | IFRS 9.3.1.2, B3.1.3 and BA.4 IGD.2 | A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned. | |
| R | Transaction costs | IFRS 9.B5.2.2, B5.4.4 and B5.4.8 IG E.1.1 | Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability (see paragraph B5.4.8). An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument. | |
| S | ||||
| S | Senior facility | Генеральна кредитна угода? | ||
| S | Severity of the loss | |||
| S | Stakeholder | Зацікавлена сторона, причетна сторона | Фізична особа або організація, яка має право, частку, вимоги чи інтереси стосовно системи чи її властивостей, які задовольняють їх потреби та очікування. | |
| S | Settled net | Нетто-розрахунок | ||
| S | Settlement date | Дата розрахунку | ||
| S | Stress Testing | Стрес-тестування | IAPS 1006 | Testing a valuation model by using assumptions and initial data outside normal market circumstances and assessing whether the model’s predictions are still reliable. |
| S | stand-alone selling price (of a good or service) | IFRS 15 | The price at which an entity would sell a promised good or service separately to a customer. | |
| T | ||||
| Trade date | Дата операції | |||
| T | transaction price (for a contract with a customer) | IFRS 15 Apendix A | The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. | |
| T | Total comprehensive income | Загальний сукупний дохід | IAS 1 | the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners |
| U | ||||
| U | Unilaterally | В односторонньому порядку | ||
| U | Useful life | IAS 36 | is either: (a) the period of time over which an asset is expected to be used by the entity; or (b) the number of production or similar units expected to be obtained from the asset by the entity. |
|
| V | ||||
| V | Variable interest rate | |||
| V | Value in use | ценность использования | IAS 36 | the present value of the future cash flows expected to be derived from an asset or cash-generating unit. |
| V | Vostros | IAPS 1006 | Accounts held by the bank in the name of a correspondent bank. | |
| V | ||||
| V | ||||
| W | ||||
| X | ||||
| Y | ||||
| Y | Yield to maturity | |||
| Z | ||||
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