{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "tbkas": "https://www.tatrabanka.sk/20251231", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://www.tatrabanka.sk/xbrl/2025/3157002JBFAI478MD587-2025-12-31.xsd" ] }, "facts": { "Fxbrl_20260305154345003": { "value": "759919000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154359035": { "value": "804516000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305152429635": { "value": "2808000.0", "decimals": -3, "dimensions": { "concept": "tbkas:InterestRevenueCalculatedNotUsingEffectiveInterestMethod", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305152407601": { "value": "3532000.0", "decimals": -3, "dimensions": { "concept": "tbkas:InterestRevenueCalculatedNotUsingEffectiveInterestMethod", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154158231": { "value": "223204000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154221113": { "value": "328349000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305153759194": { "value": "539523000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305153815350": { "value": "479699000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154827360": { "value": "30000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromDividends", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154844318": { "value": "20000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromDividends", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305123836311": { "value": "539553000.0", "decimals": -3, "dimensions": { "concept": "tbkas:InterestRevenueExpenseAndDividends", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305123830109": { "value": "479719000.0", "decimals": -3, "dimensions": { "concept": "tbkas:InterestRevenueExpenseAndDividends", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305154957025": { "value": "280236000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155014815": { "value": "263217000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155102388": { "value": "96297000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155109301": { "value": "76051000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305123457523": { "value": "183939000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionIncomeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305123522608": { "value": "187166000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FeeAndCommissionIncomeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305113134408": { "value": "41871000.0", "decimals": -3, "dimensions": { "concept": "tbkas:GainsLossesOnFinancialInstrumentsAtFairValueThroughProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305110244417": { "value": "42993000.0", "decimals": -3, "dimensions": { "concept": "tbkas:GainsLossesOnFinancialInstrumentsAtFairValueThroughProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305110028293": { "value": "6323000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherOperatingIncomeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305112652252": { "value": "1549000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherOperatingIncomeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305104456439": { "value": "336667000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GeneralAndAdministrativeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305112633511": { "value": "304076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GeneralAndAdministrativeExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305103833106": { "value": "1463000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ContributionToTheResolutionFundAndTheDepositProtectionFund", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305103825396": { "value": "1407000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ContributionToTheResolutionFundAndTheDepositProtectionFund", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084223778": { "value": "-13017000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFinancialAssetsAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084234576": { "value": "-368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFinancialAssetsAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305102709291": { "value": "-10043000.0", "decimals": -3, "dimensions": { "concept": "tbkas:IncreaseDecreaseInLegalProceedingsProvisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305102855566": { "value": "-972000.0", "decimals": -3, "dimensions": { "concept": "tbkas:IncreaseDecreaseInLegalProceedingsProvisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084059606": { "value": "33589000.0", "decimals": -3, "dimensions": { "concept": "tbkas:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsProvisionsForExpectedLossesOnCommitmentsAndGuarantees", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084112685": { "value": "25762000.0", "decimals": -3, "dimensions": { "concept": "tbkas:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsProvisionsForExpectedLossesOnCommitmentsAndGuarantees", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084133265": { "value": "1244000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305084146720": { "value": "2299000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304164404237": { "value": "395749000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitLossBeforeTaxAndSpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304164436856": { "value": "378487000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitLossBeforeTaxAndSpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305124515113": { "value": "50857000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305124523852": { "value": "79271000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305130155879": { "value": "344892000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305130243077": { "value": "299216000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305161212084": { "value": "78986000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305161207026": { "value": "57453000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042583_xbrl_20250304175500843_xbrl_20240327135245584": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042580_xbrl_20250304175500843_xbrl_20240327135253032": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305125240482": { "value": "1595000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305125303344": { "value": "1502000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085024893": { "value": "382000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085038623": { "value": "234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085156271": { "value": "1213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085206365": { "value": "1268000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305125531493": { "value": "20000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305125522403": { "value": "4000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085244714": { "value": "5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085256066": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085336785": { "value": "15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305085344532": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042647_xbrl_20250304175420446_xbrl_20240327140311551": { "value": "1228000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042644_xbrl_20250304175420446_xbrl_20240327140337300": { "value": "1270000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042656_xbrl_20250304175420459_xbrl_20240327140330115": { "value": "267134000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154042653_xbrl_20250304175420459_xbrl_20240327140342630": { "value": "243033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305161554688": { "value": "3326.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares800EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042665_xbrl_20250304175420475_xbrl_20240326220342046": { "value": "3326.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares800EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260305161627288": { "value": "3027.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares800EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042662_xbrl_20250304175420475_xbrl_20240326220446913": { "value": "3027.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares800EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260305161651601": { "value": "16630.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares4000EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042677_xbrl_20250304175420491_xbrl_20240326220409788": { "value": "16630.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares4000EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260305161724373": { "value": "15135.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares4000EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042674_xbrl_20250304175420491_xbrl_20240326220451202": { "value": "15135.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "tbkas:OrdinaryShares4000EurMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260305161703875": { "value": "16.6", "decimals": 1, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "ifrs-full:PreferenceSharesMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042689_xbrl_20250304175420503_xbrl_20240326220439853": { "value": "16.6", "decimals": 1, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "ifrs-full:PreferenceSharesMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260305161737214": { "value": "15.1", "decimals": 1, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "ifrs-full:PreferenceSharesMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154042685_xbrl_20250304175420503_xbrl_20240326220455646": { "value": "15.1", "decimals": 1, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ClassesOfShareCapitalAxis": "ifrs-full:PreferenceSharesMember", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260304154043363_xbrl_20250304153558884_xbrl_20240308183242678": { "value": "224783000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043358_xbrl_20250304153558884_xbrl_20240308183247066": { "value": "253495000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043370_xbrl_20250304153558888_xbrl_20230304191827716": { "value": "1343892000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndBankBalancesAtCentralBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043367_xbrl_20250304153558888_xbrl_20230304193932020": { "value": "1497618000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndBankBalancesAtCentralBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043377_xbrl_20250304153558894_xbrl_20230304191927359": { "value": "6924000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043374_xbrl_20250304153558894_xbrl_20230304193941030": { "value": "23345000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305160008282": { "value": "55411000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305160101113": { "value": "33420000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043389_xbrl_20250304153558901_xbrl_20230304192126336": { "value": "48535000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043387_xbrl_20250304153558901_xbrl_20230304193959108": { "value": "94457000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043396_xbrl_20250304153558904_xbrl_20230304192329012": { "value": "21116999000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043394_xbrl_20250304153558904_xbrl_20230304194007764": { "value": "18630834000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialAssetsAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043404_xbrl_20250304153558908_xbrl_20240308183311386": { "value": "50503000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DerivativeFinancialAssetsHeldForHedging", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043401_xbrl_20250304153558908_xbrl_20240308183317401": { "value": "68515000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DerivativeFinancialAssetsHeldForHedging", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043411_xbrl_20250304153558913_xbrl_20240308183321976": { "value": "104926000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043409_xbrl_20250304153558913_xbrl_20240308183325976": { "value": "87420000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043429_xbrl_20250304153558917_xbrl_20230304192708045": { "value": "74450000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043426_xbrl_20250304153558917_xbrl_20230304194037514": { "value": "68291000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043438_xbrl_20250304153558920_xbrl_20230304192722104": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043435_xbrl_20250304153558920_xbrl_20230304194047027": { "value": "102000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043447_xbrl_20250304153558923_xbrl_20230304192733751": { "value": "54925000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043444_xbrl_20250304153558923_xbrl_20230304194100968": { "value": "55763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043458_xbrl_20250304153558927_xbrl_20230304192749019": { "value": "42129000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043455_xbrl_20250304153558927_xbrl_20230304194113390": { "value": "90220000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043467_xbrl_20250304153558931_xbrl_20230304192816187": { "value": "23123477000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043464_xbrl_20250304153558931_xbrl_20230304194133664": { "value": "20903480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043478_xbrl_20250304153558934_xbrl_20230304192830058": { "value": "6448000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043475_xbrl_20250304153558934_xbrl_20230304194147295": { "value": "11070000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043488_xbrl_20250304153558938_xbrl_20230304192843153": { "value": "21041801000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialLiabilitiesAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043485_xbrl_20250304153558938_xbrl_20230304194156623": { "value": "18839110000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinancialLiabilitiesAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043500_xbrl_20250304153558942_xbrl_20240308183340676": { "value": "141630000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilitiesHeldForHedging", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043494_xbrl_20250304153558942_xbrl_20240308183345316": { "value": "198948000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilitiesHeldForHedging", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043516_xbrl_20250304153558945_xbrl_20230304192926417": { "value": "63775000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Provisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043510_xbrl_20250304153558945_xbrl_20230304194220796": { "value": "64764000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Provisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043527_xbrl_20250304153558949_xbrl_20230304193022710": { "value": "5782000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043524_xbrl_20250304153558949_xbrl_20230304194231176": { "value": "14730000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043540_xbrl_20250304153558952_xbrl_20230304193054562": { "value": "92323000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043537_xbrl_20250304153558952_xbrl_20230304194241520": { "value": "76239000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043552_xbrl_20250304153558956_xbrl_20230304193105776": { "value": "21351759000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043548_xbrl_20250304153558956_xbrl_20230304194251977": { "value": "19204861000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043563_xbrl_20250304153558959_xbrl_20230304193805005": { "value": "1505812000.0", "decimals": -3, "dimensions": { "concept": "tbkas:EquityExcludingProfitLossForReportingPeriod", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043560_xbrl_20250304153558959_xbrl_20230304194327184": { "value": "1456856000.0", "decimals": -3, "dimensions": { "concept": "tbkas:EquityExcludingProfitLossForReportingPeriod", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043573_xbrl_20250304153558963_xbrl_20230304193818542": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarningsProfitLossForReportingPeriod", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043570_xbrl_20250304153558963_xbrl_20230304194338588": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarningsProfitLossForReportingPeriod", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043585_xbrl_20250304153558966_xbrl_20230304193832808": { "value": "1771718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043582_xbrl_20250304153558966_xbrl_20230304194347006": { "value": "1698619000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043607_xbrl_20250304153558970_xbrl_20230304193853813": { "value": "23123477000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154043602_xbrl_20250304153558970_xbrl_20230304194357190": { "value": "20903480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044363_xbrl_20250306165403316_xbrl_20240327154817781": { "value": "64326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044360_xbrl_20250306165403316_xbrl_20240327154822368": { "value": "-111000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044355_xbrl_20250306165403316_xbrl_20240327154832326": { "value": "298810000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044352_xbrl_20250306165403316_xbrl_20240327154837767": { "value": "-2106000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044346_xbrl_20250306165403316_xbrl_20240327154842064": { "value": "15676000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044342_xbrl_20250306165403316_xbrl_20240327154852060": { "value": "-2203000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044338_xbrl_20250306165403316_xbrl_20240327195735726": { "value": "982464000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044330_xbrl_20250306165403316_xbrl_20240327154857164": { "value": "100000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044325_xbrl_20250306165403316_xbrl_20240327154901940": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044319_xbrl_20250306165403316_xbrl_20240327154906582": { "value": "1698619000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044392_xbrl_20250306165403327_xbrl_20240327160601471": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044389_xbrl_20250306165403327_xbrl_20240327160559095": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044386_xbrl_20250306165403327_xbrl_20240327160555836": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044384_xbrl_20250306165403327_xbrl_20240327160551643": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044381_xbrl_20250306165403327_xbrl_20240327160548780": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044378_xbrl_20250306165403327_xbrl_20240327160528420": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044376_xbrl_20250306165403327_xbrl_20240327160526213": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044373_xbrl_20250306165403327_xbrl_20240327160523891": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044370_xbrl_20250306165403327_xbrl_20240327160521330": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044368_xbrl_20250306165403327_xbrl_20240327160128940": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044420_xbrl_20250306165403337_xbrl_20240327160730432": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044418_xbrl_20250306165403337_xbrl_20240327160727206": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044415_xbrl_20250306165403337_xbrl_20240327160716923": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044413_xbrl_20250306165403337_xbrl_20240327160715030": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044410_xbrl_20250306165403337_xbrl_20240327160713080": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044408_xbrl_20250306165403337_xbrl_20240327160711651": { "value": "1213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044404_xbrl_20250306165403337_xbrl_20240327160708608": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044402_xbrl_20250306165403337_xbrl_20240327160706999": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044399_xbrl_20250306165403337_xbrl_20240327160701312": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044396_xbrl_20250306165403337_xbrl_20240327160654166": { "value": "1213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044464_xbrl_20250306165403350_xbrl_20240327160840595": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044460_xbrl_20250306165403350_xbrl_20240327160838165": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044457_xbrl_20250306165403350_xbrl_20240327160836142": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044455_xbrl_20250306165403350_xbrl_20240327160832714": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044452_xbrl_20250306165403350_xbrl_20240327160830029": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044449_xbrl_20250306165403350_xbrl_20240327160828232": { "value": "15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044446_xbrl_20250306165403350_xbrl_20240327160826808": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044443_xbrl_20250306165403350_xbrl_20240327160824968": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044441_xbrl_20250306165403350_xbrl_20240327160821017": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044438_xbrl_20250306165403350_xbrl_20240327160815879": { "value": "15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044498_xbrl_20250306165403361_xbrl_20240327161014402": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044495_xbrl_20250306165403361_xbrl_20240327161010280": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044493_xbrl_20250306165403361_xbrl_20240327161006330": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044490_xbrl_20250306165403361_xbrl_20240327161001850": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044487_xbrl_20250306165403361_xbrl_20240327160956441": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044484_xbrl_20250306165403361_xbrl_20240327160947589": { "value": "1228000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044481_xbrl_20250306165403361_xbrl_20240327160940417": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044478_xbrl_20250306165403361_xbrl_20240327160931417": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044472_xbrl_20250306165403361_xbrl_20240327160922998": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044469_xbrl_20250306165403361_xbrl_20240327160858816": { "value": "1228000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044529_xbrl_20240327161046175": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044526_xbrl_20240327161043273": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044522_xbrl_20240327161039916": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044520_xbrl_20240327161036905": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044517_xbrl_20240327161034020": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044515_xbrl_20240327161031239": { "value": "1228000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044512_xbrl_20240327161027775": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044509_xbrl_20240327161024533": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044506_xbrl_20240327161021747": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044503_xbrl_20240327160916063": { "value": "267134000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044561_xbrl_20250306165403374_xbrl_20240327163909805": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044558_xbrl_20250306165403374_xbrl_20240327163904349": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044555_xbrl_20250306165403374_xbrl_20240327163859045": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044551_xbrl_20250306165403374_xbrl_20240327163853261": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044548_xbrl_20250306165403374_xbrl_20240327163847313": { "value": "-333000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044546_xbrl_20250306165403374_xbrl_20240327163840781": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044543_xbrl_20250306165403374_xbrl_20240327163633956": { "value": "47746000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044540_xbrl_20250306165403374_xbrl_20240327163627725": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044538_xbrl_20250306165403374_xbrl_20240327163608143": { "value": "-241763000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044535_xbrl_20250306165403374_xbrl_20240327162730145": { "value": "-194350000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044598_xbrl_20250306165403385_xbrl_20240327164037081": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044595_xbrl_20250306165403385_xbrl_20240327164034419": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044592_xbrl_20250306165403385_xbrl_20240327164031501": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044589_xbrl_20250306165403385_xbrl_20240327164027744": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044586_xbrl_20250306165403385_xbrl_20240327164010815": { "value": "-333000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044583_xbrl_20250306165403385_xbrl_20240327164006055": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044580_xbrl_20250306165403385_xbrl_20240327164003170": { "value": "231861000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044577_xbrl_20250306165403385_xbrl_20240327163956640": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044574_xbrl_20250306165403385_xbrl_20240327163944503": { "value": "-231528000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044569_xbrl_20250306165403385_xbrl_20240327162803004": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090918859": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090927721": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090933137": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090939122": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090952495": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305090958391": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305134348242": { "value": "162724000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091013786": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091019149": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305161648066": { "value": "162724000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091137539": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091157369": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091217003": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091222645": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091227394": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091233520": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305134530212": { "value": "21391000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091248384": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260305091254040": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305145329355": { "value": "21391000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044643_xbrl_20250306165403419_xbrl_20240327164426872": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044640_xbrl_20250306165403419_xbrl_20240327164432498": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044637_xbrl_20250306165403419_xbrl_20240327164419026": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044632_xbrl_20250306165403419_xbrl_20240327164414101": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044629_xbrl_20250306165403419_xbrl_20240327164408319": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044626_xbrl_20250306165403419_xbrl_20240327164402217": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044623_xbrl_20250306165403419_xbrl_20240327164357542": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044618_xbrl_20250306165403419_xbrl_20240327164324775": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044616_xbrl_20250306165403419_xbrl_20240327164316883": { "value": "10235000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044612_xbrl_20250306165403419_xbrl_20240327162900311": { "value": "10235000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095131409": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095139067": { "value": "242000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095143868": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095151637": { "value": "4629000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095157043": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095202716": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095206786": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095213124": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095217482": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409095222408": { "value": "4871000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100535328": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100540901": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100549451": { "value": "56000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100559659": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100605591": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100610251": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100614155": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100619759": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100624371": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260409100629435": { "value": "56000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044709_xbrl_20250306165403443_xbrl_20240327164842233": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044706_xbrl_20250306165403443_xbrl_20240327164839261": { "value": "227000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044703_xbrl_20250306165403443_xbrl_20240327164834067": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044700_xbrl_20250306165403443_xbrl_20240327164829736": { "value": "4385000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044698_xbrl_20250306165403443_xbrl_20240327164826591": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044695_xbrl_20250306165403443_xbrl_20240327164823227": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044692_xbrl_20250306165403443_xbrl_20240327164820811": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044690_xbrl_20250306165403443_xbrl_20240327164818378": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044687_xbrl_20250306165403443_xbrl_20240327164815553": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044684_xbrl_20250306165403443_xbrl_20240327163001812": { "value": "4612000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044746_xbrl_20250306165403455_xbrl_20240327164932751": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044743_xbrl_20250306165403455_xbrl_20240327164930453": { "value": "15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044739_xbrl_20250306165403455_xbrl_20240327164928264": { "value": "56000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044737_xbrl_20250306165403455_xbrl_20240327164926190": { "value": "244000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044734_xbrl_20250306165403455_xbrl_20240327164923350": { "value": "-333000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044732_xbrl_20250306165403455_xbrl_20240327164921499": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044729_xbrl_20250306165403455_xbrl_20240327164913046": { "value": "47746000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044727_xbrl_20250306165403455_xbrl_20240327164905807": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044719_xbrl_20250306165403455_xbrl_20240327164901126": { "value": "-241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044716_xbrl_20250306165403455_xbrl_20240327163035444": { "value": "-194035000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044777_xbrl_20250306165403303_xbrl_20240327141012551": { "value": "64326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044774_xbrl_20250306165403303_xbrl_20240327154250047": { "value": "-96000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044771_xbrl_20250306165403303_xbrl_20240327154252187": { "value": "298866000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044768_xbrl_20250306165403303_xbrl_20240327154254832": { "value": "-1862000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044766_xbrl_20250306165403303_xbrl_20240327154258598": { "value": "15343000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044763_xbrl_20250306165403303_xbrl_20240327154300785": { "value": "-975000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044760_xbrl_20250306165403303_xbrl_20240327195541681": { "value": "1030210000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044758_xbrl_20250306165403303_xbrl_20240327154303210": { "value": "100000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044755_xbrl_20250306165403303_xbrl_20240327154305719": { "value": "265906000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044753_xbrl_20250306165403303_xbrl_20240327154308666": { "value": "1771718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044895_xbrl_20250306170256447_xbrl_20240327180412832": { "value": "64326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044893_xbrl_20250306170256447_xbrl_20240327180409893": { "value": "-64000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044891_xbrl_20250306170256447_xbrl_20240327180407745": { "value": "298654000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044889_xbrl_20250306170256447_xbrl_20240327180405171": { "value": "-1135000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044886_xbrl_20250306170256447_xbrl_20240327180402783": { "value": "15676000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044884_xbrl_20250306170256447_xbrl_20240327180400238": { "value": "-3473000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044881_xbrl_20250306170256447_xbrl_20240327180357373": { "value": "911188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044878_xbrl_20250306170256447_xbrl_20240327180354751": { "value": "100000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044876_xbrl_20250306170256447_xbrl_20240327180352179": { "value": "237160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044874_xbrl_20250306170256447_xbrl_20240327175642325": { "value": "1622332000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044925_xbrl_20250306170256460_xbrl_20240327180546638": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044923_xbrl_20250306170256460_xbrl_20240327180544032": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044915_xbrl_20250306170256460_xbrl_20240327180539807": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044912_xbrl_20250306170256460_xbrl_20240327180537659": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044910_xbrl_20250306170256460_xbrl_20240327180535510": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044907_xbrl_20250306170256460_xbrl_20240327180531512": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044905_xbrl_20250306170256460_xbrl_20240327180528970": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044903_xbrl_20250306170256460_xbrl_20240327180526906": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044900_xbrl_20250306170256460_xbrl_20240327180523598": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044898_xbrl_20250306170256460_xbrl_20240327175211969": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044950_xbrl_20250306170256472_xbrl_20240327180638862": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044948_xbrl_20250306170256472_xbrl_20240327180636971": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044945_xbrl_20250306170256472_xbrl_20240327180634757": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044943_xbrl_20250306170256472_xbrl_20240327180629089": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044941_xbrl_20250306170256472_xbrl_20240327180610529": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044939_xbrl_20250306170256472_xbrl_20240327180605165": { "value": "1268000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044937_xbrl_20250306170256472_xbrl_20240327180600585": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044935_xbrl_20250306170256472_xbrl_20240327180556395": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044932_xbrl_20250306170256472_xbrl_20240327180552982": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044930_xbrl_20250306170256472_xbrl_20240327175223911": { "value": "1268000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044975_xbrl_20250306170256483_xbrl_20240327180700162": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044971_xbrl_20250306170256483_xbrl_20240327180658639": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044969_xbrl_20250306170256483_xbrl_20240327180657005": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044967_xbrl_20250306170256483_xbrl_20240327180654967": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044965_xbrl_20250306170256483_xbrl_20240327180653187": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044963_xbrl_20250306170256483_xbrl_20240327180650169": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044961_xbrl_20250306170256483_xbrl_20240327180648459": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044959_xbrl_20250306170256483_xbrl_20240327180646605": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044956_xbrl_20250306170256483_xbrl_20240327180644457": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044954_xbrl_20250306170256483_xbrl_20240327175233785": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045007_xbrl_20250306170256495_xbrl_20240327180804119": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045004_xbrl_20250306170256495_xbrl_20240327180759325": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045002_xbrl_20250306170256495_xbrl_20240327180754726": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045000_xbrl_20250306170256495_xbrl_20240327180750501": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044994_xbrl_20250306170256495_xbrl_20240327180745574": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044992_xbrl_20250314113225297": { "value": "1270000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044989_xbrl_20250306170256495_xbrl_20240327180740235": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044987_xbrl_20250306170256495_xbrl_20240327180731254": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044984_xbrl_20250306170256495_xbrl_20240327180720732": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044980_xbrl_20250314113246288": { "value": "1270000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045038_xbrl_20240327180838706": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045034_xbrl_20240327180835804": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045032_xbrl_20240327180833489": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045030_xbrl_20240327180831565": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045028_xbrl_20240327180826375": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045025_xbrl_20240327180820545": { "value": "1270000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045023_xbrl_20240327180817928": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045017_xbrl_20240327180815655": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045015_xbrl_20240327180813911": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045011_xbrl_20240327175256867": { "value": "243033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045073_xbrl_20250306170256507_xbrl_20240327180943995": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045070_xbrl_20250306170256507_xbrl_20240327180939034": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045065_xbrl_20250306170256507_xbrl_20240327180933091": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045060_xbrl_20250306170256507_xbrl_20240327180927678": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045057_xbrl_20250306170256507_xbrl_20240327180914845": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045054_xbrl_20250306170256507_xbrl_20240327180905193": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045052_xbrl_20250306170256507_xbrl_20240327180859783": { "value": "71276000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045050_xbrl_20250306170256507_xbrl_20240327180851307": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045048_xbrl_20250306170256507_xbrl_20240327180846029": { "value": "-237160000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045043_xbrl_20250306170256507_xbrl_20240327175355513": { "value": "-165884000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitDistribution", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045104_xbrl_20250306170256517_xbrl_20240327181012281": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045102_xbrl_20250306170256517_xbrl_20240327181010372": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045100_xbrl_20250306170256517_xbrl_20240327181007903": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045098_xbrl_20250306170256517_xbrl_20240327181006005": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045096_xbrl_20250306170256517_xbrl_20240327181003691": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045094_xbrl_20250306170256517_xbrl_20240327181001922": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045092_xbrl_20250306170256517_xbrl_20240327181000084": { "value": "226308000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045088_xbrl_20250306170256517_xbrl_20240327180957554": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045084_xbrl_20250306170256517_xbrl_20240327180952250": { "value": "-226308000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045081_xbrl_20250306170256517_xbrl_20240327175411757": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142458579": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142454064": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142449882": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142444964": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142417882": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142412633": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305140058234": { "value": "137013000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142404572": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142400316": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142349825": { "value": "137013000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersOrdinaryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142319102": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142314252": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142311049": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142257968": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142254128": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305142207394": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305140124534": { "value": "18019000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305141759939": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260305141756466": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260305140633335": { "value": "18019000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163108558": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162914820": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163114846": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162943238": { "value": "247000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163124582": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162948198": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163128239": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162955891": { "value": "4551000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163134219": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163001165": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163137821": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163004966": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163142514": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163009158": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407163148453": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162936294": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260407164137442": { "value": "10852000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162931861": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260407164200925": { "value": "10852000.0", "decimals": -3, "dimensions": { "concept": "tbkas:DistributionOfGainsFromAt1", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260407162927969": { "value": "4798000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100535328": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100540901": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100549451": { "value": "156000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100559659": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100605591": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100610251": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100614155": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100619759": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100624371": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260415182524083_xbrl_20260409100629435": { "value": "156000.0", "decimals": -3, "dimensions": { "concept": "tbkas:SaleOfOrdinaryAndPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045173_xbrl_20250306170256585_xbrl_20240327202138571": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045171_xbrl_20250306170256585_xbrl_20240327202136234": { "value": "294000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045169_xbrl_20250306170256585_xbrl_20240327202134479": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045166_xbrl_20250306170256585_xbrl_20240327202131930": { "value": "5522000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045164_xbrl_20250306170256585_xbrl_20240327202126804": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045162_xbrl_20250306170256585_xbrl_20240327202124634": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045160_xbrl_20250306170256585_xbrl_20240327202120332": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045158_xbrl_20250306170256585_xbrl_20240327202118249": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045156_xbrl_20250306170256585_xbrl_20240327202115650": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045153_xbrl_20250306170256585_xbrl_20240327175610623": { "value": "5816000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045204_xbrl_20250306170256597_xbrl_20240327202218799": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045201_xbrl_20250306170256597_xbrl_20240327202216362": { "value": "-47000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045199_xbrl_20250306170256597_xbrl_20240327202213690": { "value": "156000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045197_xbrl_20250306170256597_xbrl_20240327202209476": { "value": "-971000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045195_xbrl_20250306170256597_xbrl_20240327202206526": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045193_xbrl_20250306170256597_xbrl_20240327202204335": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045191_xbrl_20250306170256597_xbrl_20240327202201686": { "value": "71276000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045189_xbrl_20250306170256597_xbrl_20240327202152864": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045187_xbrl_20250306170256597_xbrl_20240327202146183": { "value": "-237160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154045179_xbrl_20250306170256597_xbrl_20240327175622022": { "value": "-166746000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044867_xbrl_20250306170256609_xbrl_20240327202314154": { "value": "64326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044865_xbrl_20250306170256609_xbrl_20240327202308801": { "value": "-111000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044862_xbrl_20250306170256609_xbrl_20240327202304327": { "value": "298810000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044860_xbrl_20250306170256609_xbrl_20240327202256398": { "value": "-2106000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:SharePremiumOwnSharesMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044856_xbrl_20250306170256609_xbrl_20240327202250490": { "value": "15676000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:OtherReservesExcludingAccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044854_xbrl_20250306170256609_xbrl_20240327202239566": { "value": "-2203000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044852_xbrl_20250306170256609_xbrl_20240327202235176": { "value": "982464000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044850_xbrl_20250306170256609_xbrl_20240327202228661": { "value": "100000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "tbkas:CapitalAt1Member", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044848_xbrl_20250306170256609_xbrl_20240327202225004": { "value": "241763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154044846_xbrl_20250306170256609_xbrl_20240327175632758": { "value": "1698619000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046269_xbrl_20250304163714763_xbrl_20230307174802114": { "value": "395749000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitLossBeforeTaxAndSpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046264_xbrl_20250304163714763_xbrl_20230307183314827": { "value": "378487000.0", "decimals": -3, "dimensions": { "concept": "tbkas:ProfitLossBeforeTaxAndSpecialLevyOnBusinessActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046275_xbrl_20250304163714769_xbrl_20230307174814769": { "value": "-499351000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046273_xbrl_20250304163714769_xbrl_20230307183324048": { "value": "-424897000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046281_xbrl_20250304163714774_xbrl_20230307174847374": { "value": "223204000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForInterestExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046278_xbrl_20250304163714774_xbrl_20230307183354167": { "value": "328349000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForInterestExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046287_xbrl_20250304163714779_xbrl_20230307174910786": { "value": "762727000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForInterestIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046284_xbrl_20250304163714779_xbrl_20230307183406679": { "value": "808048000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForInterestIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046293_xbrl_20250304163714785_xbrl_20230307181732561": { "value": "30000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDividendIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046290_xbrl_20250304163714785_xbrl_20230307183415400": { "value": "20000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDividendIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046299_xbrl_20250304163714791_xbrl_20240311144603086": { "value": "-881000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentForImpairementAllowancesAndProvisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046297_xbrl_20250304163714791_xbrl_20240311144609638": { "value": "9323000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentForImpairementAllowancesAndProvisions", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046306_xbrl_20250304163714797_xbrl_20240311144622822": { "value": "361000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046303_xbrl_20250304163714797_xbrl_20240311144626956": { "value": "1792000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305145958890": { "value": "87000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesAndFinancialAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305145851570": { "value": "-10178000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesAndFinancialAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046330_xbrl_20250304163714811_xbrl_20230307182042198": { "value": "1772000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046328_xbrl_20250304163714811_xbrl_20230307183444722": { "value": "2255000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155032161": { "value": "9000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForFairValueGainsLossesOnFinancialAssetsHeldForTradingMeasuredAtFairValueThroughProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155017443": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForFairValueGainsLossesOnFinancialAssetsHeldForTradingMeasuredAtFairValueThroughProfitOrLoss", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046342_xbrl_20250304163714823_xbrl_20240311144825534": { "value": "-2000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForFairValueGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046340_xbrl_20250304163714823_xbrl_20240311144831389": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForFairValueGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046351_xbrl_20250304163714829_xbrl_20240313165519573": { "value": "380000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForLossesGainsOnDisposalOfFinancialAssetsMeasuredAtAmortisedCosts", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046347_xbrl_20250304163714829_xbrl_20240313165533857": { "value": "-7000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForLossesGainsOnDisposalOfFinancialAssetsMeasuredAtAmortisedCosts", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046364_xbrl_20250304163714836_xbrl_20230307182143365": { "value": "43080000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046358_xbrl_20250304163714836_xbrl_20230307183508816": { "value": "37257000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046372_xbrl_20250304163714842_xbrl_20230307182154008": { "value": "-2278000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForDecreaseIncreaseInTangibleAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046369_xbrl_20250304163714842_xbrl_20230307183512530": { "value": "-310000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForDecreaseIncreaseInTangibleAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046380_xbrl_20250304163714848_xbrl_20230307182205476": { "value": "-3168000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046377_xbrl_20250304163714848_xbrl_20230307183518976": { "value": "-1377000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046389_xbrl_20250304163714855_xbrl_20240311144900266": { "value": "-103602000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046386_xbrl_20250304163714855_xbrl_20240311144904778": { "value": "-46410000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046398_xbrl_20250304163714862_xbrl_20240326210134786": { "value": "138098000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmetForDecreaseIncreaseInMandatoryReserveDepositsAtCentralBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046395_xbrl_20250304163714862_xbrl_20240326210142327": { "value": "2389739000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmetForDecreaseIncreaseInMandatoryReserveDepositsAtCentralBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046406_xbrl_20250304163714868_xbrl_20230308111757165": { "value": "1787368000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksAndCustomers", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046404_xbrl_20250304163714868_xbrl_20230308140030171": { "value": "363831000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksAndCustomers", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046414_xbrl_20250304163714874_xbrl_20230308111809604": { "value": "15981000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046412_xbrl_20250304163714874_xbrl_20230308140037715": { "value": "-4109000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093041977": { "value": "-20073000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093106105": { "value": "6247000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046428_xbrl_20250304163714886_xbrl_20230308134118708": { "value": "47885000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046426_xbrl_20250304163714886_xbrl_20230308140052526": { "value": "-37763000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046437_xbrl_20250304163714893_xbrl_20240326204153157": { "value": "1566145000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForIncreaseDecreaseInDepositsFromCustomersAndBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046435_xbrl_20250304163714893_xbrl_20240326204202159": { "value": "-32369000.0", "decimals": -3, "dimensions": { "concept": "tbkas:AdjustmentsForIncreaseDecreaseInDepositsFromCustomersAndBanks", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046447_xbrl_20250304163714899_xbrl_20230308134150411": { "value": "-4622000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046444_xbrl_20250304163714899_xbrl_20230308140108210": { "value": "-11822000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046456_xbrl_20250304163714905_xbrl_20240326210508725": { "value": "16085000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046454_xbrl_20250304163714905_xbrl_20240326210514884": { "value": "16892000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046493_xbrl_20250304163714915_xbrl_20240311144926998": { "value": "-131471000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046491_xbrl_20250304163714915_xbrl_20240311144931425": { "value": "1916574000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046499_xbrl_20250304163714920_xbrl_20230308134332213": { "value": "237060000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046497_xbrl_20250304163714920_xbrl_20230308140128353": { "value": "355301000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046503_xbrl_20250304163714926_xbrl_20240311144944629": { "value": "661891000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046501_xbrl_20250304163714926_xbrl_20240311144949654": { "value": "794164000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046508_xbrl_20250304163714931_xbrl_20230308134405731": { "value": "138239000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046506_xbrl_20250304163714931_xbrl_20230308140143093": { "value": "148617000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046514_xbrl_20250304163714937_xbrl_20230308134419361": { "value": "155121000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046512_xbrl_20250304163714937_xbrl_20230308140147554": { "value": "2206820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046520_xbrl_20250304163714942_xbrl_20240311145137367": { "value": "2247855000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046518_xbrl_20250304163714942_xbrl_20240311145143259": { "value": "917860000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046526_xbrl_20250304163714948_xbrl_20240311145219960": { "value": "1494477000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046524_xbrl_20250304163714948_xbrl_20240311145225779": { "value": "244581000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtAmortisedCost", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046532_xbrl_20250304163714956_xbrl_20240311145230955": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046530_xbrl_20250304163714956_xbrl_20240311145236762": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046539_xbrl_20250304163714962_xbrl_20240311145914450": { "value": "47905000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046537_xbrl_20250304163714962_xbrl_20240311145918554": { "value": "12000000.0", "decimals": -3, "dimensions": { "concept": "tbkas:CashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesMeasuredAtFairValueThroughOtherComprehensiveIncome", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046545_xbrl_20250304163714969_xbrl_20240311145925070": { "value": "111231000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046543_xbrl_20250304163714969_xbrl_20240311145930644": { "value": "71718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046552_xbrl_20250304163714976_xbrl_20240311145935737": { "value": "297000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046550_xbrl_20250304163714976_xbrl_20240311145939540": { "value": "128000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046558_xbrl_20250304163714982_xbrl_20230308134849227": { "value": "70718000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046556_xbrl_20250304163714982_xbrl_20230308140248224": { "value": "40029000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046565_xbrl_20250304163714990_xbrl_20230308134931638": { "value": "30000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046563_xbrl_20250304163714990_xbrl_20230308140255300": { "value": "20000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046572_xbrl_20250304163714997_xbrl_20230308134949451": { "value": "-664633000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046570_xbrl_20250304163714997_xbrl_20230308140300856": { "value": "-629442000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046581_xbrl_20250304163715003_xbrl_20230308135042077": { "value": "4613000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046578_xbrl_20250304163715003_xbrl_20230308140310336": { "value": "5818000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046589_xbrl_20250304163715009_xbrl_20230308135055575": { "value": "4927000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssueOfPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046587_xbrl_20250304163715009_xbrl_20230308140317989": { "value": "4955000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssueOfPreferenceShares", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046596_xbrl_20250304163715015_xbrl_20230308135110421": { "value": "30364000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046595_xbrl_20250304163715015_xbrl_20230308140324676": { "value": "249392000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046605_xbrl_20250304163715021_xbrl_20230308135125588": { "value": "91077000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046603_xbrl_20250304163715021_xbrl_20230308142051596": { "value": "2262031000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046614_xbrl_20250304163715027_xbrl_20230308135138403": { "value": "220000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfSubordinatedLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305155807001": { "value": "185000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfSubordinatedLiabilities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046623_xbrl_20250304163715032_xbrl_20230308135209598": { "value": "1152278000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046621_xbrl_20250304163715032_xbrl_20230308140343100": { "value": "896448000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046639_xbrl_20250304163715039_xbrl_20230308135224603": { "value": "405000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046637_xbrl_20250304163715039_xbrl_20230308142126219": { "value": "278000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046649_xbrl_20250304163715045_xbrl_20230308135241155": { "value": "11687000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046647_xbrl_20250304163715045_xbrl_20230308140350587": { "value": "13998000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046658_xbrl_20250304163715051_xbrl_20230308135254779": { "value": "194349000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046656_xbrl_20250304163715051_xbrl_20230308140357243": { "value": "165883000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093755781": { "value": "480623000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093817322": { "value": "-1575120000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093915829": { "value": "178000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305093922334": { "value": "234000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046680_xbrl_20250304163715072_xbrl_20230308135326427": { "value": "-28712000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046677_xbrl_20250304163715072_xbrl_20230308140415091": { "value": "2493000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046695_xbrl_20250304163715078_xbrl_20230308135357734": { "value": "253495000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046692_xbrl_20250304163715078_xbrl_20230308140425045": { "value": "251002000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046713_xbrl_20250304163715085_xbrl_20230308135426726": { "value": "224783000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260304154046711_xbrl_20250304163715085_xbrl_20230308140429905": { "value": "253495000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "Fxbrl_20260305152927033": { "value": "\n I. V\u0160EOBECN\u00c9 INFORM\u00c1CIE Predmet \u010dinnosti Konsolidovan\u00e1 skupina Tatra banky (\u010falej len \u201eskupina\u201c) pozost\u00e1va z materskej spolo\u010dnosti Tatra banka, a.s., Bratislava, (\u010falej len \u201ebanka\u201d alebo \u201ematersk\u00e1 spolo\u010dnos\u0165\u201d) v pr\u00e1vnej forme ako \u201eakciov\u00e1 spolo\u010dnos\u0165 so s\u00eddlom v Slovenskej republike, na adrese Hod\u017eovo n\u00e1mestie \u010d. 3, Bratislava a z 6 dc\u00e9rskych spolo\u010dnost\u00ed. Banka bola zalo\u017een\u00e1 17. septembra 1990 v Slovenskej republike a zap\u00edsan\u00e1 v obchodnom registri 1. novembra 1990. Identifika\u010dn\u00e9 \u010d\u00edslo materskej spolo\u010dnosti je 00 686 930, da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo je 202 040 8522.\n \n a) Z\u00e1klad prezent\u00e1cie Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka skupiny (\u201e\u00fa\u010dtovn\u00e1 z\u00e1vierka\u201d) za rok 2025 a porovnate\u013en\u00e9 \u00fadaje za rok 2024 boli vypracovan\u00e9 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (International Financial Reporting Standards) v znen\u00ed prijatom org\u00e1nmi Eur\u00f3pskej \u00fanie (\u201eE\u00da\u201d) v nariaden\u00ed komisie (ES) \u010d. 1 126/2008 v znen\u00ed neskor\u0161\u00edch nariaden\u00ed vr\u00e1tane platn\u00fdch interpret\u00e1ci\u00ed Medzin\u00e1rodn\u00e9ho v\u00fdboru pre interpret\u00e1ciu finan\u010dn\u00fdch \u0161tandardov (\u201eIFRIC\u201c), \u010falej \u201eIFRS\u201d. \n \n \n Pou\u017eit\u00e1 mena v \u00fa\u010dtovnej z\u00e1vierke je euro (\u201eEUR\u201c) a zostatky s\u00fa uveden\u00e9 v tis\u00edcoch eur, pokia\u013e sa neuv\u00e1dza inak.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152536682": { "value": "Tatra banka, a.s.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152609105": { "value": "akciov\u00e1 spolo\u010dnos\u0165", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152651920": { "value": "Slovenskej republike", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152715810": { "value": "Hod\u017eovo n\u00e1mestie \u010d. 3, Bratislava", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152734064": { "value": "Slovenskej republike", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305152807397": { "value": "prij\u00edmanie vkladov, poskytovanie \u00faverov, tuzemsk\u00e9 a cezhrani\u010dn\u00e9 prevody pe\u0148a\u017en\u00fdch\n prostriedkov, poskytovanie investi\u010dn\u00fdch slu\u017eieb, investi\u010dn\u00fdch \u010dinnost\u00ed.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260305153011327": { "value": "Slovenskej republike", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306163428342": { "value": "\n \u010clenovia \u0161tatut\u00e1rneho org\u00e1nu a dozornej rady materskej spolo\u010dnosti (skupiny) k 31. decembru 2025: Dozorn\u00e1 rada \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Predseda Andrii STEPANENKO
\u010clenovia: Peter GOLHA
Tom\u00e1\u0161 BOREC
Iveta MEDVE\u010eOV\u00c1
Iveta UHRINOV\u00c1
Hannes M\u00d6SENBACHER
Andreas GSCHWENTER
Marie Valerie BRUNNER
Sabine ABFALTER
Predstavenstvo
Predseda: Michal LIDAY
\u010clenovia: Zuzana KO\u0160TIALOV\u00c1
Peter MAT\u00da\u0160
Nat\u00e1lia MAJOR
Bernhard HENHAPPEL
Oliver PICHLER
Martin KUB\u00cdK
\n Zmeny v dozornej rade materskej spolo\u010dnosti (skupiny) po\u010das roka 2025: Sabine Abfalter \u2013 vznik funkcie \u010dlena dozornej rady k 24. j\u00fanu 2025. Zmeny v predstavenstve materskej spolo\u010dnosti (skupiny) po\u010das roka 2025: V priebehu roka 2025 nenastali \u017eiadne zmeny v zlo\u017een\u00ed predstavenstva materskej spolo\u010dnosti.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260401193934159": { "value": "Raiffeisen Bank International AG", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260401194154398": { "value": "Raiffeisen CEE Region Holding GmbH", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306101353136": { "value": "\n Defin\u00edcia konsolidovanej skupiny: K 31. decembru 2025 skupina pozost\u00e1vala z materskej spolo\u010dnosti a z t\u00fdchto spolo\u010dnost\u00ed (\u010falej len \u201ekonsolidovan\u00e9 spolo\u010dnosti\u201c): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spolo\u010dnos\u0165 Priamy podiel v % Podiel skupiny v % Nepriamy podiel prostredn\u00edctvom spol. I\u010cO Hlavn\u00e1 \u010dinnos\u0165 Met\u00f3da konsolid\u00e1cie S\u00eddlo
Tatra Asset Management, spr\u00e1v. spol., a.s. 100 % 100 % n/a 35 742 968 spr\u00e1va akt\u00edv met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Doplnkov\u00e1 d\u00f4chodkov\u00e1 spolo\u010dnos\u0165 Tatra banky, a.s. 100 % 100 % n/a 36 291 111 doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Tatra-Leasing, s.r.o. 100 % 100 % n/a 31 326 552 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Rent PO, s.r.o. \u2013 100 % Tatra-Leasing, s.r.o. 35 823 267 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Tatra Leasing Broker, s.r.o. 11,3 % 100 % Tatra-Leasing, s.r.o. 44 426 682 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Tatra Asset Management SICAV a.s. \u2013 100 % Tatra Asset Management, spr\u00e1v. spol., a.s. 60 192 445 spr\u00e1va akt\u00edv met\u00f3da \u00faplnej konsolid\u00e1cie Praha
\n K 31. decembru 2024 skupina pozost\u00e1vala z materskej spolo\u010dnosti a z t\u00fdchto spolo\u010dnost\u00ed: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spolo\u010dnos\u0165 Priamy podiel v % Podiel skupiny v % Nepriamy podiel prostredn\u00edctvom spol. I\u010cO Hlavn\u00e1 \u010dinnos\u0165 Met\u00f3da konsolid\u00e1cie S\u00eddlo
Tatra Asset Management, spr\u00e1v. spol., a.s. 100 % 100 % n/a 35 742 968 spr\u00e1va akt\u00edv met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Doplnkov\u00e1 d\u00f4chodkov\u00e1 spolo\u010dnos\u0165 Tatra banky, a.s. 100 % 100 % n/a 36 291 111 doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Tatra-Leasing, s.r.o. 100 % 100 % n/a 31 326 552 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Eurolease RE Leasing, s.r.o. v likvid\u00e1cii \u2013 100 % Tatra-Leasing, s.r.o. 45 985 812 sprostred- kovate\u013esk\u00e1 \u010dinnos\u0165 met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Rent PO, s.r.o. \u2013 100 % Tatra-Leasing, s.r.o. 35 823 267 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
Tatra Leasing Broker, s.r.o. 11,3 % 100 % Tatra-Leasing, s.r.o. 44 426 682 l\u00edzing met\u00f3da \u00faplnej konsolid\u00e1cie Bratislava
\n \n Zmeny v skupine po\u010das roka 2025 Spolo\u010dnos\u0165 Eurolease RE Leasing, s. r. o. v likvid\u00e1cii zanikla k rozhodn\u00e9mu d\u0148u 22. marca 2025. K rozhodn\u00e9mu d\u0148u 5. novembra 2025 vznikla spolo\u010dnos\u0165 Tatra Asset Management SICAV a.s., ktorej jedin\u00fdm akcion\u00e1rom je dc\u00e9rska spolo\u010dnos\u0165 banky Tatra Asset Management, spr\u00e1v. spol., a. s..\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310104616479": { "value": "\n Rozdelenie zisku materskej spolo\u010dnosti za rok 2024 a v\u00fdplata dividend \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Dividendy \u2013 kme\u0148ov\u00e9 akcie 163 083
Dividendy \u2013 prioritn\u00e9 akcie 21 391
V\u00fdplata v\u00fdnosu z Investi\u010dn\u00e9ho certifik\u00e1tu AT1* 10 235
Pr\u00eddel do nerozdelen\u00e9ho zisku minul\u00fdch rokov 21 620
Celkom 216 329
\n * V\u00fdplata v\u00fdnosu z Investi\u010dn\u00e9ho certifik\u00e1tu AT1 bude prebieha\u0165 v s\u00falade s emisn\u00fdmi podmienkami n\u00e1stroja. V\u00fd\u0161ka dividendy na 1 kus kme\u0148ovej akcie v nomin\u00e1lnej hodnote 800 EUR pripadla vo v\u00fd\u0161ke 2 294 EUR. V\u00fd\u0161ka dividendy na 1 kus kme\u0148ovej akcie v nomin\u00e1lnej hodnote 4 000 EUR pripadla vo v\u00fd\u0161ke 11 470 EUR. V\u00fd\u0161ka dividendy na 1 kus prioritnej akcie v nomin\u00e1lnej hodnote 4 EUR pripadla vo v\u00fd\u0161ke 11,48 EUR.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310104135769": { "value": "2294.0", "decimals": 0, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPerShare800Eur", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260310104200584": { "value": "11470.0", "decimals": 0, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPerShare4000Eur", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260310104220996": { "value": "11.48", "decimals": 2, "dimensions": { "concept": "tbkas:DividendsRecognisedAsDistributionsToOwnersPerShare4Eur", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "Fxbrl_20260311101106261": { "value": "\n II. HLAVN\u00c9 \u00da\u010cTOVN\u00c9 Z\u00c1SADY Hlavn\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady uplatnen\u00e9 pri zostavovan\u00ed tejto \u00fa\u010dtovnej z\u00e1vierky s\u00fa uveden\u00e9 v \u010fal\u0161om texte: \n \n \n a) Z\u00e1klad prezent\u00e1cie Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka skupiny (\u201e\u00fa\u010dtovn\u00e1 z\u00e1vierka\u201d) za rok 2025 a porovnate\u013en\u00e9 \u00fadaje za rok 2024 boli vypracovan\u00e9 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (International Financial Reporting Standards) v znen\u00ed prijatom org\u00e1nmi Eur\u00f3pskej \u00fanie (\u201eE\u00da\u201d) v nariaden\u00ed komisie (ES) \u010d. 1 126/2008 v znen\u00ed neskor\u0161\u00edch nariaden\u00ed vr\u00e1tane platn\u00fdch interpret\u00e1ci\u00ed Medzin\u00e1rodn\u00e9ho v\u00fdboru pre interpret\u00e1ciu finan\u010dn\u00fdch \u0161tandardov (\u201eIFRIC\u201c), \u010falej \u201eIFRS\u201d. \n \n \n \n Cie\u013e zostavenia Zostavenie uvedenej riadnej konsolidovanej \u00fa\u010dtovnej z\u00e1vierky v Slovenskej republike je v s\u00falade so z\u00e1konom \u010d. 431/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch predpisov. \n \n Skupina pripravuje \n \n \n individu\u00e1lnu a konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku a v\u00fdro\u010dn\u00fa spr\u00e1vu pod\u013ea osobitn\u00fdch predpisov \u2013 nariadenia Eur\u00f3pskeho parlamentu a rady (ES) 1606/2002 o uplat\u0148ovan\u00ed Medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov (IFRS). Individu\u00e1lna a konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka v s\u00falade s IFRS vypracovan\u00e1 k 31. decembru 2025 s d\u00e1tumom 20. febru\u00e1ra 2026 bude po zostaven\u00ed ulo\u017een\u00e1 v registri \u00fa\u010dtovn\u00fdch z\u00e1vierok v s\u00falade so Z\u00e1konom \u010d. 431/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed \n \n \n neskor\u0161\u00edch predpisov.\n \u00da\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 pre v\u0161eobecn\u00e9 pou\u017eitie. Inform\u00e1cie v nej uveden\u00e9 nie je mo\u017en\u00e9 pou\u017ei\u0165 pre \u017eiadne \u0161pecifick\u00e9 \u00fa\u010dely alebo pos\u00fadenie jednotliv\u00fdch transakci\u00ed. \u010citatelia \u00fa\u010dtovnej z\u00e1vierky by sa pri rozhodovan\u00ed nemali spolieha\u0165 na t\u00fato \u00fa\u010dtovn\u00fa z\u00e1vierku ako jedin\u00fd zdroj inform\u00e1ci\u00ed. \n \n V\u00fdchodisk\u00e1 zostavenia \u00fa\u010dtovnej z\u00e1vierky \n \n \u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 za predpokladu, \u017ee skupina bude aj na\u010falej pokra\u010dova\u0165 \n \n \n v \u010dinnosti\n a na z\u00e1klade princ\u00edpu \u010dasov\u00e9ho rozl\u00ed\u0161enia, t. j. vplyv transakci\u00ed a ostatn\u00fdch udalost\u00ed skupina vykazuje v \u010dase ich vzniku. Transakcie a ostatn\u00e9 udalosti sa vykazuj\u00fa vo v\u00fdsledku hospod\u00e1renia v obdob\u00ed, s ktor\u00fdm s\u00favisia. \n \n \n Pou\u017eit\u00e1 mena v \u00fa\u010dtovnej z\u00e1vierke je euro (\u201eEUR\u201c) a zostatky s\u00fa uveden\u00e9 v tis\u00edcoch eur, pokia\u013e sa neuv\u00e1dza inak.\n \n \n \n \n \n V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 odhady a neistoty Zostavenie \u00fa\u010dtovnej z\u00e1vierky v s\u00falade s IFRS vy\u017eaduje vypracovanie odhadov a predpokladov, ktor\u00e9 maj\u00fa vplyv na vykazovan\u00e9 sumy akt\u00edv a z\u00e1v\u00e4zkov a na vypracovanie dohadn\u00fdch akt\u00edvnych a pas\u00edvnych polo\u017eiek k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky, ako aj na vykazovan\u00e9 sumy v\u00fdnosov a n\u00e1kladov po\u010das \u00fa\u010dtovn\u00e9ho obdobia. Skuto\u010dn\u00e9 v\u00fdsledky sa m\u00f4\u017eu od odhadov l\u00ed\u0161i\u0165 o bud\u00face zmeny ekonomick\u00fdch podmienok podnikate\u013esk\u00fdch strat\u00e9gi\u00ed, regula\u010dn\u00fdch opatren\u00ed, \u00fa\u010dtovn\u00fdch pravidiel, resp. in\u00fdch faktorov, a m\u00f4\u017eu zapr\u00ed\u010dini\u0165 zmenu odhadov, \u010do m\u00f4\u017ee v\u00fdznamne ovplyvni\u0165 finan\u010dn\u00e9 postavenie a v\u00fdsledok hospod\u00e1renia. Vplyv zmeny \u00fa\u010dtovn\u00fdch odhadov je zahrnut\u00fd v hospod\u00e1rskom v\u00fdsledku toho obdobia, v ktorom d\u00f4jde k zmene odhadu za predpokladu, \u017ee zmeny ovplyvnia iba dan\u00e9 obdobie, alebo hospod\u00e1rskeho v\u00fdsledku aj nasleduj\u00facich obdob\u00ed, pokia\u013e zmena ovplyvn\u00ed aj obdobia nasleduj\u00face. \n \n V\u00fdznamn\u00e9 oblasti s potrebou subjekt\u00edvneho \u00fasudku: \u2022 Tvorba opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a identifikovan\u00e9 bud\u00face mo\u017en\u00e9 z\u00e1v\u00e4zky zah\u0155\u0148a ve\u013ea neist\u00f4t t\u00fdkaj\u00facich sa v\u00fdsledkov uveden\u00fdch riz\u00edk a od vedenia skupiny vy\u017eaduje mnoho subjekt\u00edvnych posudkov pri odhade v\u00fd\u0161ky str\u00e1t. Oce\u0148ovanie opravnej polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, z pr\u00eds\u013eubov a z\u00e1ruk je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00e9 predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. Vzh\u013eadom na s\u00fa\u010dasn\u00e9 ekonomick\u00e9 podmienky sa m\u00f4\u017ee v\u00fdsledok t\u00fdchto odhadov l\u00ed\u0161i\u0165 od opravn\u00fdch polo\u017eiek na znehodnotenie finan\u010dn\u00fdch akt\u00edv vyk\u00e1zan\u00fdch k 31. decembru 2025. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201c. \n \n \n \n \n \n \n \n \u2022 Pravidl\u00e1 a predpisy k plateniu dan\u00ed a osobitn\u00e9ho odvodu z podnikania v regulovan\u00fdch odvetviach zaznamenali v posledn\u00fdch rokoch v\u00fdznamn\u00e9 zmeny; v s\u00favislosti s rozsiahlou a zlo\u017eitou problematikou ovplyv\u0148uj\u00facou bankov\u00e9 odvetvie neexistuje v\u00fdznamn\u00fd historick\u00fd precedens, resp. interpreta\u010dn\u00e9 rozsudky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mkach \u201eDa\u0148 z pr\u00edjmov\u201c a \u201eOsobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach\u201c. Vzh\u013eadom na to, \u017ee mnoh\u00e9 oblasti slovensk\u00e9ho da\u0148ov\u00e9ho pr\u00e1va doteraz neboli dostato\u010dne overen\u00e9 praxou, existuje neistota v tom, ako ich bud\u00fa da\u0148ov\u00e9 org\u00e1ny aplikova\u0165. Mieru tejto neistoty nie je mo\u017en\u00e9 kvantifikova\u0165 a zanikne a\u017e potom, ke\u010f bud\u00fa k dispoz\u00edcii pr\u00e1vne precedensy, pr\u00edpadne ofici\u00e1lne interpret\u00e1cie pr\u00edslu\u0161n\u00fdch org\u00e1nov. \u2022 Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa len v rozsahu, v akom je pravdepodobn\u00e9, \u017ee bude k dispoz\u00edcii bud\u00faci zdanite\u013en\u00fd zisk umo\u017e\u0148uj\u00faci realiz\u00e1ciu da\u0148ov\u00fdch str\u00e1t, da\u0148ov\u00fdch kreditov alebo odpo\u010d\u00edtate\u013en\u00fdch do\u010dasn\u00fdch rozdielov. Pos\u00fadenie tejto pravdepodobnosti vy\u017eaduje v\u00fdznamn\u00fd odborn\u00fd \u00fasudok a zah\u0155\u0148a zoh\u013eadnenie historickej ziskovosti, da\u0148ovej kapacity a schv\u00e1len\u00fdch obchodn\u00fdch pl\u00e1nov. Preh\u013ead odlo\u017een\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok je vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c. \u2022 Tvorba rezervy na s\u00fadne spory zoh\u013ead\u0148uje v\u00fdznamn\u00fa mieru \u00fasudku v predpokladan\u00fd bud\u00faci v\u00fdvoj dan\u00e9ho s\u00fadneho sporu na z\u00e1klade dostupn\u00fdch faktov v \u010dase jej tvorby. Re\u00e1lny v\u00fdsledok dan\u00e9ho s\u00fadneho sporu sa v\u0161ak m\u00f4\u017ee v kone\u010dnom d\u00f4sledku v\u00fdznamne odli\u0161ova\u0165 od predpokladan\u00e9ho stavu v d\u00f4sledku v\u00fdvoja v samotnom s\u00fadnom spore. Uveden\u00e1 polo\u017eka (Tvorba)/rozpustenie rezerv k s\u00fadnym sporom je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201e(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky\u201c. \n \n \n \n \n b) Princ\u00edpy konsolid\u00e1cie Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka zah\u0155\u0148a \u00fa\u010dtovn\u00fa z\u00e1vierku banky a jej dc\u00e9rskych spolo\u010dnost\u00ed (pozri bod I. V\u0160EOBECN\u00c9 INFORM\u00c1CIE pozn\u00e1mok) zostaven\u00fa za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025. \u0160tandard IFRS 12 vy\u017eaduje zverejnenia o v\u00fdznamn\u00fdch \u00fasudkoch a predpokladoch vykonan\u00fdch pri ur\u010dovan\u00ed charakteru podielov v spolo\u010dnosti alebo dohode, podielov v dc\u00e9rskych podnikoch, spolo\u010dn\u00fdch dohod\u00e1ch a pridru\u017een\u00fdch podnikoch a v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch jednotk\u00e1ch. Na z\u00e1klade pripravenej anal\u00fdzy skupina nem\u00e1 invest\u00edcie v konsolidovanej \u0161trukt\u00farovanej jednotke ani v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch spolo\u010dnostiach. Pridru\u017een\u00e9 podniky s\u00fa tie podniky, v ktor\u00fdch m\u00e1 banka podstatn\u00fd vplyv na finan\u010dn\u00e9 a prev\u00e1dzkov\u00e9 politiky, ale nem\u00e1 nad nimi kontrolu alebo spolo\u010dn\u00fa kontrolu. Spolo\u010dn\u00fd podnik je dohoda, v ktorej m\u00e1 banka spolo\u010dn\u00fa kontrolu, prostredn\u00edctvom ktorej m\u00e1 pr\u00e1vo na \u010dist\u00e9 akt\u00edva dohody, a nie pr\u00e1vo na akt\u00edva a zodpovednos\u0165 za z\u00e1v\u00e4zky t\u00fdkaj\u00face sa tejto dohody. \n \n \n I. Podnikov\u00e9 kombin\u00e1cie Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1) met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t hne\u010f. N\u00e1klady s\u00favisiace s obstaran\u00edm (transak\u010dn\u00e9 n\u00e1klady) sa vyk\u00e1\u017eu ako n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov a cenn\u00fdch papierov predstavuj\u00facich vlastn\u00e9 imanie.\n \n \n \n \n \n \n S\u00fa\u010das\u0165ou poskytnutej protihodnoty nie s\u00fa \u010diastky, ktor\u00e9 sa t\u00fdkaj\u00fa vysporiadania vz\u0165ahov existuj\u00facich pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165 podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9 zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t. \n \n \n \n II. Dc\u00e9rske spolo\u010dnosti Dc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je vystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165 pr\u00e1vo, a je schopn\u00e1 ovplyvni\u0165 t\u00fato n\u00e1vratnos\u0165 svojou pr\u00e1vomocou nad t\u00fdmto subjektom. \u00da\u010dtovn\u00e9 z\u00e1vierky dc\u00e9rskych spolo\u010dnost\u00ed sa zahrnuj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty kontroly. \n \n \n III. Men\u0161inov\u00e9 podiely Men\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach obstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa za n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania. \n \n \n IV. Strata kontroly\n Ak skupina strat\u00ed kontrolu, od\u00fa\u010dtuje akt\u00edva a z\u00e1v\u00e4zky dc\u00e9rskej spolo\u010dnosti, s\u00favisiace nekontroluj\u00face podiely a ostatn\u00e9 zlo\u017eky vlastn\u00e9ho imania. Zisk alebo strata, ktor\u00e1 sa vznikne v d\u00f4sledku straty kontroly, sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t. \n \n Ak si skupina ponech\u00e1 \n \n \n nekontroluj\u00faci podiel v b\u00fdvalej dc\u00e9rskej spolo\u010dnosti, tento sa ocen\u00ed re\u00e1lnou hodnotou k d\u00e1tumu, \n \n \n kedy k strate kontroly do\u0161lo.\n V. Transakcie eliminovan\u00e9 pri konsolid\u00e1cii Zostatky \u00fa\u010dtov a transakcie v r\u00e1mci skupiny, ako aj v\u0161etky nerealizovan\u00e9 v\u00fdnosy a n\u00e1klady vypl\u00fdvaj\u00face z transakci\u00ed v r\u00e1mci Skupiny, s\u00fa pri zostavovan\u00ed konsolidovanej \u00fa\u010dtovnej z\u00e1vierky eliminovan\u00e9. Nerealizovan\u00e9 zisky z transakci\u00ed so subjektmi \u00fa\u010dtovan\u00fdmi met\u00f3dou vlastn\u00e9ho imania s\u00fa eliminovan\u00e9 oproti invest\u00edci\u00e1m v t\u00fdchto subjektoch, a to do v\u00fd\u0161ky podielu skupiny v t\u00fdchto subjektoch. Nerealizovan\u00e9 straty s\u00fa eliminovan\u00e9 rovnak\u00fdm sp\u00f4sobom ako nerealizovan\u00e9 zisky, ale iba v takom rozsahu, v akom nie je d\u00f4kaz o znehodnoten\u00ed invest\u00edcie. VI. Sp\u00f4sob konsolid\u00e1cie Banka pos\u00fadila svoje podiely a kontrolu v dc\u00e9rskych spolo\u010dnostiach, spolo\u010dne kontrolovan\u00fdch podnikoch a pridru\u017een\u00fdch podnikoch vzh\u013eadom na IFRS 10, IFRS 11 a IFRS 12. Dc\u00e9rske spolo\u010dnosti sa konsoliduj\u00fa met\u00f3dou \u00faplnej konsolid\u00e1cie.\n \n \n c) Prepo\u010det cudzej meny Pe\u0148a\u017en\u00e9 akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudzej mene skupina prepo\u010d\u00edtava na euro a vykazuje v \u00fa\u010dtovnej z\u00e1vierke kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. V\u00fdnosy a n\u00e1klady v cudzej mene sa vykazuj\u00fa prepo\u010d\u00edtan\u00e9 na euro v \u00fa\u010dtovnom syst\u00e9me skupiny a v \u00fa\u010dtovnej z\u00e1vierke kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm k d\u00e1tumu uskuto\u010dnenia transakcie. Skupina m\u00e1 nev\u00fdznamn\u00fa otvoren\u00fa poz\u00edciu v mene RUB. Na precenenie tejto poz\u00edcie pou\u017e\u00edva stredov\u00fd kurz z kot\u00e1ci\u00ed na Bloombergu v \u010dase fixovania kurzov\u00e9ho l\u00edstka banky z d\u00f4vodu, \u017ee Eur\u00f3pska centr\u00e1lna banka tento kurz nezverej\u0148uje. Kurzov\u00e9 zisky/(straty) z transakci\u00ed v cudz\u00edch men\u00e1ch, vr\u00e1tane nerealizovan\u00fdch ziskov a str\u00e1t z precenenia finan\u010dn\u00fdch n\u00e1strojov na re\u00e1lnu hodnotu, s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kurzov\u00e9 zisky/(straty) z majetkov\u00fdch finan\u010dn\u00fdch n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty s\u00fa vyk\u00e1zan\u00e9 v \u201eOstatn\u00fdch s\u00fahrnn\u00fdch ziskoch a strat\u00e1ch\u201c. Nerealizovan\u00fd zisk alebo stratu z pevn\u00fdch term\u00ednov\u00fdch oper\u00e1ci\u00ed ,skupina \u00fa\u010dtuje len v mene EUR, pri\u010dom re\u00e1lnu hodnou vy\u010d\u00edsluje na z\u00e1klade predpokladan\u00e9ho forwardov\u00e9ho kurzu vypo\u010d\u00edtan\u00e9ho \u0161tandardn\u00fdm matematick\u00fdm vzorcom, ktor\u00fd zoh\u013ead\u0148uje spotov\u00fd kurz publikovan\u00fd Eur\u00f3pskou centr\u00e1lnou bankou a \u00farokov\u00e9 sadzby platn\u00e9 ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d, ak ide o poh\u013ead\u00e1vku alebo v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d, ak ide o z\u00e1v\u00e4zok a vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Pods\u00favahov\u00e9 transakcie v cudzej mene sa prepo\u010d\u00edtaj\u00fa na euro v pods\u00favahe skupiny kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky. \n \n \n \n d) Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie pozost\u00e1vaj\u00fa z pe\u0148a\u017enej hotovosti a zostatkov na be\u017en\u00fdch \u00fa\u010dtoch v N\u00e1rodnej banke Slovenska vr\u00e1tane povinn\u00fdch minim\u00e1lnych rezerv v N\u00e1rodnej banke Slovenska. Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie (pe\u0148a\u017en\u00e9 ekvivalenty) obsahuj\u00fa be\u017en\u00e9 \u00fa\u010dty vo\u010di bank\u00e1m splatn\u00e9 na po\u017eiadanie. Povinn\u00e9 minim\u00e1lne rezervy v N\u00e1rodnej banke Slovenska s\u00fa po\u017eadovan\u00e9 vklady s obmedzen\u00fdm \u010derpan\u00edm, ktor\u00e9 musia vies\u0165 v\u0161etky komer\u010dn\u00e9 banky s licenciou v Slovenskej republike. V\u00fd\u0161ku \u00faro\u010denia stanovuje Eur\u00f3pska centr\u00e1lna banka pravidelne po skon\u010den\u00ed ka\u017edej peri\u00f3dy ur\u010denej Eur\u00f3pskou centr\u00e1lnou bankou. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch bankou. Schopnos\u0165 banky \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201d na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201d). \n \n \n \n e) Finan\u010dn\u00e9 n\u00e1stroje Finan\u010dn\u00fd n\u00e1stroj je zmluva, prostredn\u00edctvom ktorej vznik\u00e1 finan\u010dn\u00e9 akt\u00edvum jednej \u00fa\u010dtovnej jednotky a z\u00e1rove\u0148 finan\u010dn\u00fd z\u00e1v\u00e4zok alebo kapit\u00e1lov\u00fd n\u00e1stroj inej \u00fa\u010dtovnej jednotky. Finan\u010dn\u00e9 akt\u00edva alebo finan\u010dn\u00e9 z\u00e1v\u00e4zky s\u00fa pri prvotnom vyk\u00e1zan\u00ed ocenen\u00e9 re\u00e1lnou hodnotou vr\u00e1tane n\u00e1kladov s\u00favisiacich s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00e9ho n\u00e1stroja. V\u00fdnimkou z tohto pravidla je ocenenie finan\u010dn\u00fdch n\u00e1strojov, oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t, pri ktor\u00fdch s\u00favisiace n\u00e1klady nie s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny. Najlep\u0161\u00edm odhadom re\u00e1lnej hodnoty finan\u010dn\u00e9ho n\u00e1stroja, pri jeho obstaran\u00ed, je cena, za ktor\u00fa bol n\u00e1stroj obstaran\u00fd. V pr\u00edpade, ak sa ale obstar\u00e1vacia cena l\u00ed\u0161i od re\u00e1lnej hodnoty a: \u2022 re\u00e1lna hodnota finan\u010dn\u00e9ho n\u00e1stroja je preuk\u00e1zan\u00e1 k\u00f3tovanou cenou na akt\u00edvnom trhu alebo je finan\u010dn\u00fd n\u00e1stroj re\u00e1lnou hodnotou a vyk\u00e1\u017ee zisk stratu prv\u00e9ho d\u0148a, \u2022 vo v\u0161etk\u00fdch ostatn\u00fdch pr\u00edpadoch sa finan\u010dn\u00fd n\u00e1stroj ocen\u00ed v re\u00e1lnej hodnote, pri\u010dom rozdiel medzi re\u00e1lnou hodnotou a transak\u010dnou cenou sa zadr\u017e\u00ed a do v\u00fdkazu ziskov a str\u00e1t sa \u00fa\u010dtuje len vtedy, ke\u010f to vypl\u00fdva zo zmeny nejak\u00e9ho faktora, vr\u00e1tane \u010dasu, ktor\u00fd by brali do \u00favahy \u00fa\u010dastn\u00edci trhu pri stanoven\u00ed ceny finan\u010dn\u00e9ho n\u00e1stroja. Skupina pri klasifik\u00e1cii a oce\u0148ovan\u00ed finan\u010dn\u00fdch akt\u00edv uplat\u0148uje pravidl\u00e1, ktor\u00e9 zoh\u013ead\u0148uj\u00fa obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho s\u00fa akt\u00edva riaden\u00e9 a na z\u00e1klade charakteristiky ich pe\u0148a\u017en\u00fdch tokov. V pr\u00edpade skupiny sa uplat\u0148uj\u00fa \u0161tyri kateg\u00f3rie klasifik\u00e1cie finan\u010dn\u00fdch akt\u00edv a dve kateg\u00f3rie finan\u010dn\u00fdch z\u00e1v\u00e4zkov: 1. finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote (AC), 2. finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI), 3. finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL), 4. finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL), 5. finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) a 6. finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL). Finan\u010dn\u00fd majetok sa oce\u0148uje v amortizovanej hodnote, ak s\u00fa splnen\u00e9 obidve tieto podmienky: \u2022 finan\u010dn\u00fd majetok je dr\u017ean\u00fd v r\u00e1mci obchodn\u00e9ho modelu, ktor\u00e9ho z\u00e1merom je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky a \u2022 zmluvn\u00e9 podmienky finan\u010dn\u00e9ho majetku ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny. V rozpore so z\u00e1merom dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva do splatnosti s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nie je ani skuto\u010dnos\u0165, ak d\u00f4jde k ob\u010dasn\u00fdm alebo objemovo nev\u00fdznamn\u00fdm predajom, predajom pred maturitou, pr\u00edpadne ak predaj nepredstavuje zmenu obchodn\u00e9ho modelu. Dlhov\u00fd finan\u010dn\u00fd majetok obstaran\u00fd v r\u00e1mci obchodn\u00e9ho modelu, ktor\u00e9ho z\u00e1merom je inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva, pri\u010dom zmluvn\u00e9 podmienky finan\u010dn\u00e9ho majetku ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny sa oce\u0148uje re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI).\n \n Pri prvotnom vyk\u00e1zan\u00ed n\u00e1stroja vlastn\u00e9ho imania, ktor\u00fd nie je dr\u017ean\u00fd na obchodovanie, sa skupina m\u00f4\u017ee neodvolate\u013ene rozhodn\u00fa\u0165 a vykazova\u0165 zmeny re\u00e1lnej hodnoty z finan\u010dn\u00e9ho n\u00e1stroja v ostatn\u00fdch s\u00fa\u010dastiach s\u00fahrnn\u00e9ho v\u00fdsledku hospod\u00e1renia Toto rozhodnutie sa uskuto\u010d\u0148uje pre ka\u017ed\u00fa invest\u00edciu samostatne a zoh\u013ead\u0148uje strategick\u00e9 z\u00e1ujmy. Zisky a straty z precenenia sa nikdy nerecykluj\u00fa do v\u00fdsledku hospod\u00e1renia. Po od\u00fa\u010dtovan\u00ed invest\u00edcie sa v\u00fdsledn\u00fd zisk alebo strata pre\u00fa\u010dtuje do nerozdelen\u00fdch ziskov. V\u0161etky ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva, t. j. finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9ri\u00e1 klasifik\u00e1cie ako oce\u0148ovan\u00e9 v amortizovanej hodnote alebo finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 vo FVOCI sa n\u00e1sledne oce\u0148uj\u00fa v re\u00e1lnej hodnote, pri\u010dom zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa cez v\u00fdkaz s\u00fahrnn\u00fdch ziskov a str\u00e1t. Okrem vy\u0161\u0161ie pop\u00edsan\u00fdch \u00fa\u010dtovn\u00fdch pravidiel m\u00e1 skupina mo\u017enos\u0165 pri prvotnom vyk\u00e1zan\u00ed zaradi\u0165 finan\u010dn\u00fd majetok do portf\u00f3lia oce\u0148ovan\u00e9ho v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t, ak t\u00fdm eliminuje alebo v\u00fdrazne zn\u00ed\u017ei nekonzistentnos\u0165 oce\u0148ovania alebo vykazovania (t. j. \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201d), ktor\u00e9 by inak vyplynuli z ocenenia majetku alebo z\u00e1v\u00e4zkov na inom z\u00e1klade. Pri obstaran\u00ed skupina finan\u010dn\u00fd majetok zarad\u00ed na z\u00e1klade obchodn\u00e9ho modelu a podmienok pe\u0148a\u017en\u00fdch tokov do jednej z vy\u0161\u0161ie pop\u00edsan\u00fdch kateg\u00f3ri\u00ed. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie a tie, ktor\u00e9 s\u00fa riaden\u00e9 a ktor\u00fdch v\u00fdkonnos\u0165 sa hodnot\u00ed na z\u00e1klade re\u00e1lnej hodnoty, sa bud\u00fa oce\u0148ova\u0165 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL). Anal\u00fdza charakterist\u00edk zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva), mus\u00ed pos\u00fadi\u0165, \u010di zmluvn\u00e9 podmienky finan\u010dn\u00e9ho akt\u00edva ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny. Na tento \u00fa\u010del sa \u00farok definuje ako plnenie za \u010dasov\u00fa hodnotu pe\u0148az\u00ed, za \u00faverov\u00e9 riziko s\u00favisiace s nesplatenou sumou istiny po\u010das pr\u00edslu\u0161n\u00e9ho \u010dasov\u00e9ho obdobia a za in\u00e9 z\u00e1kladn\u00e9 rizik\u00e1 a n\u00e1klady \u00faverovania, ako aj ziskov\u00fa mar\u017eu. Toto pos\u00fadenie sa vykon\u00e1va samostatne pre jednotliv\u00e9 n\u00e1stroje k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania finan\u010dn\u00e9ho majetku. Pri posudzovan\u00ed, \u010di zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov skupina zoh\u013ead\u0148uje zmluvn\u00e9 podmienky n\u00e1stroja. To zah\u0155\u0148a pos\u00fadenie, \u010di finan\u010dn\u00fd majetok obsahuje zmluvn\u00fa podmienku, ktor\u00e1 by mohla zmeni\u0165 na\u010dasovanie alebo v\u00fd\u0161ku zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov tak, aby nesp\u013a\u0148ali t\u00fato podmienku. Skupina posudzuje: \u2022 podmienky pred\u010dasn\u00e9ho splatenia, pred\u013a\u017eenia, \u2022 prvky p\u00e1kov\u00e9ho efektu, \u2022 \u010di poh\u013ead\u00e1vka s\u00favis\u00ed s konkr\u00e9tnym majetkom alebo pe\u0148a\u017en\u00fdmi tokmi, \u2022 zmluvne prepojen\u00e9 n\u00e1stroje a \u2022 \u00farokov\u00fa sadzbu. \u00daprava \u010dasovej hodnoty pe\u0148az\u00ed a benchmarkov\u00fd test \u010casov\u00e1 hodnota pe\u0148az\u00ed je prvok \u00faroku, ktor\u00fd poskytuje plnenie len za plynutie \u010dasu. Neberie do \u00favahy ostatn\u00e9 rizik\u00e1 (\u00faverov\u00e9 riziko, riziko likvidity a pod.) ani n\u00e1klady (administrat\u00edvne n\u00e1klady a pod.) s\u00favisiace s dr\u017ebou finan\u010dn\u00e9ho majetku.\n \n V ur\u010dit\u00fdch pr\u00edpadoch v\u0161ak prvok \u010dasovej hodnoty pe\u0148az\u00ed m\u00f4\u017ee by\u0165 zmenen\u00fd (t. j. nedokonal\u00fd). Bolo by to tak napr\u00edklad vtedy, ke\u010f sa \u00farokov\u00e1 sadzba finan\u010dn\u00e9ho majetku pravidelne prestavuje, no frekvencia tak\u00fdchto prestaven\u00ed nekore\u0161ponduje so zostatkovou splatnos\u0165ou \u00farokovej sadzby. V tak\u00fdchto pr\u00edpadoch mus\u00ed \u00fa\u010dtovn\u00e1 jednotka pos\u00fadi\u0165 zmenu s cie\u013eom stanovi\u0165, \u010di zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky st\u00e1le predstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku, t. j. zmena obdobia v\u00fdznamne nemen\u00ed pe\u0148a\u017en\u00e9 toky z \u201edokonal\u00e9ho\u201d benchmarkov\u00e9ho n\u00e1stroja. \n \n 1. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) Z\u00e1kladn\u00fdmi zlo\u017ekami portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa: \u2022 \u00favery a preddavky v obchodnom modeli \u201ehold-to-collect\u201d a \u2022 dlhov\u00e9 cenn\u00e9 papiere v obchodnom modeli \u201ehold-to-collect\u201d. \u00davery a preddavky \u00davery a preddavky predstavuj\u00fa finan\u010dn\u00fd majetok s fixn\u00fdmi alebo stanovite\u013en\u00fdmi platbami, ktor\u00e9 nie s\u00fa k\u00f3tovan\u00e9 na akt\u00edvnom trhu. \u00davery a preddavky s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote s pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery, zn\u00ed\u017een\u00e9 o opravn\u00e9 polo\u017eky vyjadruj\u00face znehodnotenie. Efekt\u00edvna \u00farokov\u00e1 miera je podrobnej\u0161ie pop\u00edsan\u00e1 v \u010dasti \u201eVykazovanie v\u00fdnosov a n\u00e1kladov\u201c: \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9 charakteru. \u00daver skupina za\u00fa\u010dtuje do v\u00fdkazu o finan\u010dnej situ\u00e1cii pri poskytnut\u00ed pe\u0148a\u017en\u00fdch prostriedkov dl\u017en\u00edkovi. Po\u010das vykon\u00e1vania \u010dinnosti vznikaj\u00fa skupine potenci\u00e1lne z\u00e1v\u00e4zky, s ktor\u00fdmi je spojen\u00e9 \u00faverov\u00e9 riziko. Skupina \u00fa\u010dtuje o potenci\u00e1lnych z\u00e1v\u00e4zkoch v pods\u00favahe a vytv\u00e1ra rezervy na tieto z\u00e1v\u00e4zky, ktor\u00e9 vyjadruj\u00fa mieru rizika vydan\u00fdch garanci\u00ed, akredit\u00edvov a ne\u010derpan\u00fdch \u00faverov\u00fdch limitov ku d\u0148u \u00fa\u010dtovnej z\u00e1vierky. Dlhov\u00e9 cenn\u00e9 papiere Finan\u010dn\u00e9 akt\u00edva zaraden\u00e9 do tohto portf\u00f3lia s\u00fa spravovan\u00e9 s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky inkasovan\u00edm zmluvn\u00fdch platieb po\u010das \u017eivotnosti n\u00e1stroja. Pri stanovovan\u00ed, \u010di sa pe\u0148a\u017en\u00e9 toky bud\u00fa realizova\u0165 inkasom zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00fdch akt\u00edv, skupina zoh\u013eadnila frekvenciu, hodnotu a na\u010dasovanie predajov v predch\u00e1dzaj\u00facich obdobiach, d\u00f4vody t\u00fdchto predajov a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facej predajnej \u010dinnosti. Obchodn\u00fd model nebol stanoven\u00fd len na z\u00e1klade samotn\u00fdch predajov ale boli zoh\u013eadnen\u00e9 inform\u00e1cie o minul\u00fdch predajoch a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facich predajov tak, aby bolo dostato\u010dne preuk\u00e1zan\u00e9, \u017ee skupina spravuje akt\u00edva s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky v s\u00falade so stanoven\u00fdm obchodn\u00fdm modelom \u201ehold-to-collect\u201d. Do portf\u00f3lia patria najm\u00e4 cenn\u00e9 papiere emitovan\u00e9 \u0161t\u00e1tom a in\u00e9 bonitn\u00e9 cenn\u00e9 papiere. Dlhov\u00e9 cenn\u00e9 papiere v amortizovanej hodnote sa oce\u0148uj\u00fa na z\u00e1klade efekt\u00edvnej \u00farokovej miery po zoh\u013eadnen\u00ed znehodnotenia. V\u00fdnosy z \u00farokov, diskonty a pr\u00e9mie z dlhov\u00fdch cenn\u00fdch papierov v amortizovanej hodnote sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery\u201d.\n \n \n 2. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI) Skupina m\u00e1 dve portf\u00f3li\u00e1 finan\u010dn\u00e9ho majetku oce\u0148ovan\u00e9ho v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to portf\u00f3li\u00e1 pre: \u2022 n\u00e1stroje vlastn\u00e9ho imania, ktor\u00e9 nie s\u00fa dr\u017ean\u00e9 na obchodovanie a \u2022 dlhov\u00e9 cenn\u00e9 papiere, ktor\u00e9 sp\u013a\u0148aj\u00fa SPPI test, v obchodnom modeli \u201ehold to collect and sell\u201d. N\u00e1stroje vlastn\u00e9ho imania Pri prvotnom vyk\u00e1zan\u00ed skupina vyu\u017eila neodvolate\u013en\u00fa mo\u017enos\u0165 a investi\u010dn\u00e9 podielov\u00e9 cenn\u00e9 papiere, sp\u013a\u0148aj\u00face defin\u00edciu majetkov\u00fdch n\u00e1strojov pod\u013ea ustanoven\u00ed IFRS pravidiel, zaradila do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to predov\u0161etk\u00fdm podiely v s\u00fakromne vlastnen\u00fdch spolo\u010dnostiach, pri ktor\u00fdch neexistuje \u017eiadny akt\u00edvny trh, alebo v spolo\u010dnostiach, v ktor\u00fdch je \u00fa\u010das\u0165 povinn\u00e1 (S.W.I.F.T. s. c., D. Trust Certifika\u010dn\u00e1 Autorita, a. s., Slovak Banking Credit Bureau, s.r.o., Monilogi s.r.o). Dividendy z finan\u010dn\u00e9ho majetku v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa vykazuj\u00fa vo v\u00fdkaze komplexn\u00e9ho v\u00fdsledku v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201c. Zisky alebo straty z re\u00e1lnej hodnoty podielov\u00fdch cenn\u00fdch papierov ocenen\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa nikdy neklasifikuj\u00fa do zisku alebo straty. Nie s\u00fa predmetom zn\u00ed\u017eenia hodnoty a preto sa v zisku alebo strate nevykazuje \u017eiadne zn\u00ed\u017eenie hodnoty. Kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v ostatn\u00fdch s\u00fahrnn\u00fdch ziskoch a strat\u00e1ch sa preved\u00fa do nerozdelen\u00e9ho zisku pri predaji invest\u00edcie. Dlhov\u00e9 cenn\u00e9 papiere Dlhov\u00e9 cenn\u00e9 papiere zaraden\u00e9 do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa pri prvotnom vyk\u00e1zan\u00ed oce\u0148uj\u00fa v re\u00e1lnej hodnote upravenej o transak\u010dn\u00e9 n\u00e1klady. Nerealizovan\u00e9 zisky a straty vypl\u00fdvaj\u00face zo zmien re\u00e1lnej hodnoty sa vykazuj\u00fa v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d v r\u00e1mci vlastn\u00e9ho imania skupiny a\u017e do momentu vyradenia alebo znehodnotenia dan\u00e9ho dlhov\u00e9ho cenn\u00e9ho papiera. V pr\u00edpade vyradenia dlhov\u00e9ho cenn\u00e9ho papiera, kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d, sa preklasifikuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eOstatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata)\u201c do polo\u017eky \u201e\u010cist\u00fd zisk/ (strata) t\u00fdkaj\u00faci sa ukon\u010denia vykazovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. \n \n \n Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, \u00faverov\u00e9 poh\u013ead\u00e1vky a zmluvy o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch V\u00fdpo\u010det o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t (Expected Credit Loss, alebo skr\u00e1tene ECL) si vy\u017eaduje pou\u017eitie \u00fa\u010dtovn\u00fdch odhadov, ktor\u00e9 sa zriedkavo rovnaj\u00fa skuto\u010dn\u00fdm v\u00fdsledkom. V\u00fdpo\u010det zoh\u013ead\u0148uje aj \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.\n \n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n \n \n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n \n \n Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t Oce\u0148ovanie ECL odzrkad\u013euje hodnotu straty v\u00e1\u017een\u00fa pravdepodobnos\u0165ou zlyhania, ktor\u00e1 sa stanovuje pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch v\u00fdsledkov, \u010dasovej hodnoty pe\u0148az\u00ed a primeran\u00fdch a preuk\u00e1zate\u013en\u00fdch inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky k dispoz\u00edcii bez neprimeran\u00fdch n\u00e1kladov alebo \u00fasilia na z\u00edskanie inform\u00e1ci\u00ed o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich ekonomick\u00fdch podmienok. Oce\u0148ovanie opravnej polo\u017eky na ECL pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie modelov a predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. V\u00fdznamn\u00e9 \u00fasudky s\u00fa: \u2022 stanovenie krit\u00e9ri\u00ed pre v\u00fdrazn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, \u2022 v\u00fdber vhodn\u00fdch modelov a ich predpokladov, \u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165, \u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv. Odhadovanie \u00faverovej expoz\u00edcie na \u00fa\u010dely riadenia riz\u00edk vy\u017eaduje pou\u017eitie modelov. Pos\u00fadenie \u00faverov\u00e9ho rizika portf\u00f3lia akt\u00edv zah\u0155\u0148a viacer\u00e9 odhady: \u2022 pravdepodobnos\u0165 zlyhania (Probability of Default, PD), \u2022 expoz\u00edciu pri zlyhan\u00ed (Exposure at Default, EAD) a \u2022 stratu v pr\u00edpade zlyhania (Loss Given Default, LGD). IFRS 9 stanovuje troj\u00farov\u0148ov\u00fd model znehodnotenia finan\u010dn\u00fdch akt\u00edv, ktor\u00fd je zalo\u017een\u00fd na zmen\u00e1ch \u00faverovej kvality od prvotn\u00e9ho vyk\u00e1zania. Tento model vy\u017eaduje, aby sa finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je pri prvotnom vyk\u00e1zan\u00ed \u00faverovo znehodnoten\u00fd, klasifikoval v etape 1 a aby sa jeho \u00faverov\u00e9 riziko nepretr\u017eite monitorovalo. Ak sa zist\u00ed v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, finan\u010dn\u00fd n\u00e1stroj sa presunie do etapy 2, ale e\u0161te sa nepova\u017euje za \u00faverovo znehodnoten\u00fd. Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, presunie sa do etapy 3. Pri finan\u010dn\u00fdch n\u00e1strojoch v etape 1 sa ECL oce\u0148uje v sume, ktor\u00e1 sa rovn\u00e1 \u010diastkov\u00fdm ECL v nasleduj\u00facich 12-tich mesiacoch. Pri n\u00e1strojoch v etape 2 a 3 sa ECL oce\u0148uj\u00fa po\u010das celej doby \u017eivotnosti. Pri oce\u0148ovan\u00ed ECL je potrebn\u00e9 zoh\u013eadni\u0165 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva s\u00fa finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa \u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. Tak\u00e9to \u00favery s\u00fa prvotne vyk\u00e1zan\u00e9 v re\u00e1lnej hodnote a ich ECL sa v\u017edy oce\u0148uje ako kumulat\u00edvna zmena po\u010das celej doby \u017eivotnosti (etapa 3). Pri stanoven\u00ed re\u00e1lnej hodnoty znehodnoten\u00e9ho finan\u010dn\u00e9ho akt\u00edva s\u00fa zoh\u013eadnen\u00e9 v\u0161etky ECL vr\u00e1tane str\u00e1t odhadovan\u00fdch na z\u00e1klade inform\u00e1ci\u00ed o klientovi/emitentovi z\u00edskan\u00fdch z trhu, makroekonomick\u00e9 ukazovatele a scen\u00e1re odhaduj\u00face bud\u00faci v\u00fdvoj. Finan\u010dn\u00fd n\u00e1stroj sp\u013a\u0148a podmienky znehodnoten\u00e9ho n\u00e1stroja, ak nastala jedna alebo viac udalost\u00ed, predstavuj\u00facich zlyhanie klienta. V pr\u00edpade, ak re\u00e1lna hodnota znehodnoten\u00e9ho akt\u00edva bola vyk\u00e1zan\u00e1 ni\u017e\u0161ie ako boli finan\u010dn\u00e9 toky zo znehodnoten\u00e9ho akt\u00edva, skupina vyk\u00e1\u017ee zisk. ECL sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. Ak pominul d\u00f4vod na vykazovanie opravnej polo\u017eky/rezervy alebo v\u00fd\u0161ka opravnej polo\u017eky/rezervy nie je primeran\u00e1, nadbyto\u010dn\u00e9 opravn\u00e9 polo\u017eky/rezervy sa rozpustia cez rovnak\u00e9 riadky v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika \u00daverov\u00e9 riziko finan\u010dn\u00e9ho n\u00e1stroja sa v\u00fdznamne zv\u00fd\u0161ilo, ak bolo splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed: Kvantitat\u00edvne krit\u00e9rium Kvantitat\u00edvne krit\u00e9rium je prim\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed (korpor\u00e1tne portf\u00f3li\u00e1 \u2013 \u0161t\u00e1tne, bankov\u00e9, podnikov\u00e9, projektov\u00e9ho financovania; retailov\u00e9 portf\u00f3lia \u2013 hypot\u00e9ky a americk\u00e9 hypot\u00e9ky na vybavenie dom\u00e1cnosti, bez\u00fa\u010delov\u00e9 spotrebn\u00e9 \u00favery, kreditn\u00e9 karty pre fyzick\u00e9 osoby a pre\u010derpania pre fyzick\u00e9 osoby). Skupina na z\u00e1klade modelov do\u017eivotn\u00e9ho PD porovn\u00e1va krivku parametra PD po\u010das doby \u017eivotnosti k d\u00e1tumu ocenenia s krivkou PD k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania. Stanovenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (SICR) je vyhodnoten\u00e9 pre ka\u017ed\u00e9 portf\u00f3lio osobitne a vych\u00e1dza z porovnania \u0161tatistick\u00fdch rozdelen\u00ed oboch kriviek pre zhor\u0161uj\u00facu sa \u010das\u0165 portf\u00f3lia. Kvalitat\u00edvne krit\u00e9ri\u00e1 Skupina pou\u017e\u00edva kvalitat\u00edvne krit\u00e9ri\u00e1 ako sekund\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed. Pre neretailov\u00e9 portf\u00f3li\u00e1 je v\u00e4\u010d\u0161ina kvalitat\u00edvn\u00fdch krit\u00e9ri\u00ed (ako sa nevy\u010derp\u00e1vaj\u00faco uv\u00e1dzaj\u00fa v IFRS 9 B.5.5.17) zoh\u013eadnen\u00e1 v internom hodnoten\u00ed kreditnej kvality klienta. Ke\u010f\u017ee s\u00fa tieto inform\u00e1cie zoh\u013eadnen\u00e9 v internom ratingu, kvantitat\u00edvna met\u00f3da ur\u010dovania etapy \u00faverovej poh\u013ead\u00e1vky je posta\u010duj\u00faca pre presn\u00e9 pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika. Medzi indik\u00e1tormi uveden\u00fdmi v IFRS 9 s\u00fa spomenut\u00e9 aj niektor\u00e9, ktor\u00e9 moment\u00e1lne nie s\u00fa priamou s\u00fa\u010das\u0165ou ratingov\u00fdch modelov RBI. Preto s\u00fa tieto kvalitat\u00edvne faktory zoh\u013eadnen\u00e9 ako doplnok ku kvantitat\u00edvnemu pos\u00fadeniu zv\u00fd\u0161en\u00e9ho kreditn\u00e9ho rizika v pr\u00edpadoch, ke\u010f existuj\u00fa iba kvalitat\u00edvne faktory alebo kvantitat\u00edvne faktory, ktor\u00e9 nie s\u00fa \u0161tatisticky spracovan\u00e9. Presun do etapy 2 sa uskuto\u010dn\u00ed po splnen\u00ed krit\u00e9ri\u00ed uveden\u00fdch ni\u017e\u0161ie. V pr\u00edpade \u0161t\u00e1tnych, bankov\u00fdch, podnikov\u00fdch a projektov\u00fdch finan\u010dn\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 extern\u00e9 trhov\u00e9 ukazovatele: V\u00fdznamn\u00e9 zmeny v extern\u00fdch trhov\u00fdch ukazovate\u013eoch \u00faverov\u00e9ho rizika pre konkr\u00e9tny finan\u010dn\u00fd n\u00e1stroj alebo podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje s rovnakou o\u010dak\u00e1vanou dobou \u017eivotnosti. Medzi zmeny trhov\u00fdch ukazovate\u013eov kreditn\u00e9ho rizika patria okrem in\u00e9ho \u00faverov\u00fd spread, ceny swapov na \u00faverov\u00e9 zlyhanie dl\u017en\u00edka, doba alebo miera, do akej bola re\u00e1lna hodnota finan\u010dn\u00e9ho akt\u00edva ni\u017e\u0161ia ako jeho amortizovan\u00e1 cena, a \u010fal\u0161ie trhov\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa dl\u017en\u00edka (napr\u00edklad zmeny ceny dlhov\u00fdch a podielov\u00fdch cenn\u00fdch papierov). \u2022 zmeny zmluvn\u00fdch podmienok: O\u010dak\u00e1van\u00e9 zmeny zmluvn\u00fdch podmienok vr\u00e1tane o\u010dak\u00e1van\u00e9ho poru\u0161enia zmluvy, ktor\u00e9 m\u00f4\u017eu vies\u0165 k vzdaniu sa alebo zmene a doplneniu zmluvy, odlo\u017een\u00fdm spl\u00e1tkam \u00farokov, zv\u00fd\u0161eniu \u00farokovej sadzby, vy\u017eadovaniu dodato\u010dn\u00e9ho zabezpe\u010denia alebo z\u00e1ruky, alebo in\u00fdm zmen\u00e1m v r\u00e1mci zazmluvnen\u00e9ho n\u00e1stroja. \u2022 zmeny pr\u00edstupu k riadeniu \u2022 odborn\u00fd \u00fasudok\n \n V pr\u00edpade retailov\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 odklad splatnosti (forbearance) \u2022 ome\u0161kanie nad 30 dn\u00ed \u2022 zlyhanie na inom produkte \u2022 odborn\u00fd \u00fasudok (holistick\u00fd pr\u00edznak) Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika zah\u0155\u0148a inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 a vykon\u00e1va sa na \u00farovni jednotliv\u00fdch transakci\u00ed spravidla \u0161tvr\u0165ro\u010dne pre neretailov\u00e9 portf\u00f3li\u00e1 a mesa\u010dne pre retailov\u00e9 portf\u00f3li\u00e1. V\u00fdnimku z d\u00f4vodu n\u00edzkeho \u00faverov\u00e9ho rizika skupina vyu\u017e\u00edva selekt\u00edvne, napr. pri dlhov\u00fdch cenn\u00fdch papieroch z d\u00f4vodu ich n\u00edzkeho \u00faverov\u00e9ho rizika. Defin\u00edcia zlyhan\u00fdch akt\u00edv a \u00faverovo znehodnoten\u00fdch akt\u00edv Skupina definuje finan\u010dn\u00fd n\u00e1stroj ako zlyhan\u00fd, ke\u010f m\u00e1 dl\u017en\u00edk v\u00fdznamn\u00e9 finan\u010dn\u00e9 \u0165a\u017ekosti a sp\u013a\u0148a jedno alebo viac z nasleduj\u00facich krit\u00e9ri\u00ed. Skupina pre stanovenie zlyhania klienta a finan\u010dn\u00e9ho akt\u00edva pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. Vysvetlenie vstupov, predpokladov a techn\u00edk odhadu ECL sa ur\u010duje bu\u010f na z\u00e1klade doby 12 mesiacov alebo doby \u017eivotnosti, v z\u00e1vislosti od etapy n\u00e1stroja. Do odhadov parametrov PD a LGD s\u00fa zahrnut\u00e9 aj ekonomick\u00e9 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Tieto vstupy sa l\u00ed\u0161ia pod\u013ea typu produktu. V\u00fdsledn\u00e9 ECL s\u00fa diskontovan\u00fdm s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD). Pravdepodobnos\u0165 zlyhania PD predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoj finan\u010dn\u00fd z\u00e1v\u00e4zok bu\u010f po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti z\u00e1v\u00e4zku. Pre neretailov\u00e9 portf\u00f3lio je PD odhadnut\u00e9 materskou spolo\u010dnos\u0165ou pre jednotliv\u00e9 ratingov\u00e9 modely a pr\u00edslu\u0161n\u00e9 stupne ratingov\u00e9ho hodnotenia. Pre retailov\u00e9 portf\u00f3lio je pravdepodobnos\u0165 zlyhania vypo\u010d\u00edtan\u00e1 samostatne pre ka\u017ed\u00fd produktov\u00fd typ na z\u00e1klade najdlh\u0161ej mo\u017enej hist\u00f3rie d\u00e1t pre pr\u00edslu\u0161n\u00fd produkt dostupn\u00fdch v internej datab\u00e1ze skupiny. N\u00e1sledne sa pou\u017e\u00edva \u0161tatistick\u00e1 met\u00f3da anal\u00fdzy pre\u017eitia na odhad v\u00fdvoja zlyhania od prvotn\u00e9ho vyk\u00e1zania po\u010das celej doby \u017eivotnosti \u00faveru. Pri v\u00fdpo\u010dte sa zoh\u013ead\u0148uj\u00fa aj pr\u00edpadn\u00e9 predpoklady pred\u010dasn\u00e9ho splatenia/refinancovania. Ak do\u017eivotn\u00fd PD model pre nejak\u00e9 portf\u00f3lio nie je dostupn\u00fd, vych\u00e1dzame z extrapol\u00e1cie 12-mesa\u010dnej pravdepodobnosti zlyhania do konca doby \u017eivotnosti \u00faveru. Pre m\u00e1lopo\u010detn\u00e9 portf\u00f3li\u00e1 s\u00fa pou\u017eit\u00e9 namiesto vlastn\u00fdch odhadov benchmarkov\u00e9 12-mesa\u010dn\u00e9 PD hodnoty doporu\u010den\u00e9 skupinovou metodikou.\n \n \n Strata v pr\u00edpade zlyhania Strata v pr\u00edpade zlyhania predstavuje o\u010dak\u00e1vanie skupiny o v\u00fd\u0161ke bud\u00facej potenci\u00e1lnej straty z finan\u010dn\u00e9ho akt\u00edva (\u00faveru) v \u010dase zlyhania. O\u010dak\u00e1van\u00e1 strata sa po\u010d\u00edta v pr\u00edpade korpor\u00e1tneho zlyhan\u00e9ho portf\u00f3lia ako v\u00fdsledok v\u00e1\u017een\u00e9ho priemeru odhadovan\u00fdch pravdepodobnost\u00ed 2-3 scen\u00e1rov spl\u00e1cania ka\u017ed\u00e9ho \u00faveru samostatne. Tieto scen\u00e1re definuj\u00fa potenci\u00e1lny v\u00fdvoj situ\u00e1cie klienta, jeho schopnosti spl\u00e1ca\u0165 \u00faver resp. odhadovan\u00e9ho spe\u0148a\u017eenia zabezpe\u010dovac\u00edch in\u0161trumentov. T\u00e1to o\u010dak\u00e1van\u00e1 strata sa vyjadruje formou opravnej polo\u017eky resp. rezervy na dan\u00fd uver. O\u010dak\u00e1van\u00e1 strata je prehodnocovan\u00e1 pravidelne mesa\u010dne a berie do \u00favahy v\u00fdvoj situ\u00e1cie klienta, dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva, hodnoty zabezpe\u010denia ako aj \u010fal\u0161\u00edch faktorov, ktor\u00e9 m\u00f4\u017eu ovplyv\u0148ova\u0165 bud\u00facu stratu skupiny z dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva. V pr\u00edpade retailov\u00e9ho portf\u00f3lia sa po\u010d\u00edta pomocou s\u00fa\u010dtu vymo\u017een\u00fdch s\u00fam zozbieran\u00fdch po dobu trvania vym\u00e1hacieho cyklu od momentu zlyhania \u00faveru pre dan\u00fd \u00faver. V zjednodu\u0161enej metodike pre portf\u00f3li\u00e1 bez pokro\u010dil\u00fdch modelov nepracujeme s v\u00fd\u0165a\u017ekami na \u00farovni \u00faveru, ale v\u00fd\u0165a\u017eky nar\u00e1tavame pod\u013ea d\u00e1tumu vzniku zlyhania. Expoz\u00edcia pri zlyhan\u00ed EAD je model odhadu s\u00fam, ktor\u00e9 skupina o\u010dak\u00e1va, \u017ee bud\u00fa splatn\u00e9 v \u010dase zlyhania a po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti. Expoz\u00edcie pri zlyhan\u00ed po\u010das doby 12 mesiacov a doby \u017eivotnosti sa ur\u010duj\u00fa na z\u00e1klade o\u010dak\u00e1van\u00e9ho profilu platieb, ktor\u00fd sa l\u00ed\u0161i pod\u013ea typu produktu. V pr\u00edpade amortizovan\u00fdch produktov a \u00faverov spl\u00e1can\u00fdch jednorazovo k d\u00e1tumu splatnosti sa vych\u00e1dza zo zmluvn\u00fdch spl\u00e1tok. Pri revolvingov\u00fdch produktoch sa expoz\u00edcia pri zlyhan\u00ed predpoved\u00e1 na z\u00e1klade aktu\u00e1lne \u010derpan\u00e9ho zostatku, ku ktor\u00e9mu sa pripo\u010d\u00edta \u00faverov\u00fd ekvivalent ne\u010derpanej \u010dasti \u00faveru, ktor\u00fd zoh\u013ead\u0148uje o\u010dak\u00e1van\u00e9 do\u010derpanie zost\u00e1vaj\u00faceho limitu do \u010dasu zlyhania. Diskontn\u00fd faktor Pokia\u013e ide o s\u00favahov\u00fa expoz\u00edciu, ktor\u00e1 nie je l\u00edzingom ani k\u00fapen\u00fdmi alebo vzniknut\u00fdmi \u00faverovo znehodnoten\u00fdmi akt\u00edvami (purchased or originated credit-impaired assets \u2013 POCI), diskontn\u00e1 sadzba pou\u017eit\u00e1 pri v\u00fdpo\u010dte ECL je efekt\u00edvna \u00farokov\u00e1 miera alebo jej aproxim\u00e1cia. ECL je s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD) Vypo\u010d\u00edtan\u00e9 hodnoty ECL sa n\u00e1sledne v\u00e1\u017eia pod\u013ea scen\u00e1ra zameran\u00e9ho na bud\u00facnos\u0165. Na odhad opravn\u00fdch polo\u017eiek na nesplaten\u00e9 sumy \u00faverov v etape 3 sa pou\u017eili r\u00f4zne pr\u00edstupy, ktor\u00e9 mo\u017eno rozdeli\u0165 do nasleduj\u00facich kateg\u00f3ri\u00ed: \u2022 \u0160t\u00e1t, podniky, projektov\u00e9 financie, finan\u010dn\u00e9 in\u0161tit\u00facie, miestne a region\u00e1lne samospr\u00e1vy, pois\u0165ovne a subjekty kolekt\u00edvneho investovania: opravn\u00e9 polo\u017eky etapy 3 po\u010d\u00edtaj\u00fa mana\u017e\u00e9ri pre re\u0161trukturaliz\u00e1ciu dlhu, ktor\u00ed diskontuj\u00fa o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky primeranou efekt\u00edvnou \u00farokovou sadzbou. \u2022 Retailov\u00e9 \u00favery: opravn\u00e1 polo\u017eka etapy 3 sa tvor\u00ed vypo\u010d\u00edtan\u00edm \u0161tatisticky odvoden\u00e9ho najlep\u0161ieho odhadu o\u010dak\u00e1vanej straty, ktor\u00fd bol o\u010disten\u00fd o nepriame n\u00e1klady. Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika a v\u00fdpo\u010det ECL zah\u0155\u0148aj\u00fa inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Skupina vykonala anal\u00fdzu \u00fadajov za minul\u00e9 obdobia a identifikovala k\u013e\u00fa\u010dov\u00e9 ekonomick\u00e9 premenn\u00e9 ovplyv\u0148uj\u00face \u00faverov\u00e9 riziko a ECL pre ka\u017ed\u00e9 portf\u00f3lio.\n \n \n Progn\u00f3zy ekonomick\u00fdch premenn\u00fdch (\u201ez\u00e1kladn\u00fd ekonomick\u00fd scen\u00e1r\u201d) a najlep\u0161\u00ed odhad v\u00fdvoja ekonomiky v najbli\u017e\u0161\u00edch troch rokoch poskytuje \u0161tvr\u0165ro\u010dne Raiffeisen Research. Po troch rokoch sa pri progn\u00f3zovan\u00ed ekonomick\u00fdch premenn\u00fdch po\u010das celej zost\u00e1vaj\u00facej doby \u017eivotnosti jednotliv\u00fdch n\u00e1strojov pou\u017e\u00edva met\u00f3da n\u00e1vratu k priemernej hodnote. Vplyv ekonomick\u00fdch premenn\u00fdch na PD a LGD sa ur\u010duje pomocou \u0161tatistickej regresie, resp. met\u00f3dami anal\u00fdz \u010dasov\u00fdch radov, aby sa zistil historick\u00fd vplyv zmien t\u00fdchto premenn\u00fdch na mieru zlyhania a zlo\u017eky straty v pr\u00edpade zlyhania. Okrem z\u00e1kladn\u00e9ho ekonomick\u00e9ho scen\u00e1ra poskytuje Raiffeisen Research aj optimistick\u00fd a pesimistick\u00fd scen\u00e1r spolu s v\u00e1hami scen\u00e1rov. V\u00e1hy scen\u00e1rov sa ur\u010duj\u00fa kombin\u00e1ciou \u0161tatistickej anal\u00fdzy a odborn\u00e9ho \u00faverov\u00e9ho \u00fasudku, pri\u010dom sa berie do \u00favahy rozsah mo\u017en\u00fdch v\u00fdsledkov ka\u017ed\u00e9ho zvolen\u00e9ho scen\u00e1ra. V retaile sa pou\u017e\u00edvaj\u00fa fixn\u00e9 v\u00e1hy: 25 % pre optimistick\u00fd a pesimistick\u00fd scen\u00e1r a 50 % pre z\u00e1kladn\u00fd. \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n Pri ne\u0161tandardn\u00fdch podmienkach m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy sa prejav\u00ed \u0161pecifick\u00fd rizikov\u00fd faktor (pr\u00edpadne viacero rizikov\u00fdch faktorov alebo ich kombin\u00e1cia) s potenci\u00e1lnym dopadom na ist\u00fa \u010das\u0165 kreditn\u00e9ho portf\u00f3lia skupiny, napr. niektor\u00e9 ekonomick\u00e9 odvetvie. Ak je vznik tak\u00e9hoto rizikov\u00e9ho faktora n\u00e1hly, d\u00f4jde k nemu v kr\u00e1tkom \u010dasovom horizonte alebo m\u00e1 do\u010dasn\u00fd charakter, je mo\u017en\u00e9, \u017ee nie je (\u010diasto\u010dne alebo \u00faplne) zachyten\u00fd v ratingovom hodnoten\u00ed kreditnej kvality protistrany. V takom pr\u00edpade m\u00f4\u017ee skupina prist\u00fapi\u0165 k uplatneniu korekci\u00ed potenci\u00e1lne ne\u00faplnej inform\u00e1cie o kreditnej kvalite portf\u00f3lia (princ\u00edp zoh\u013eadnenia v\u00fdh\u013eadov\u00fdch inform\u00e1ci\u00ed) v podobe tzv. mana\u017e\u00e9rskych \u00faprav \u2013 \u201eManagement Overlay\u201c (\u00faprava modelovan\u00fdch o\u010dak\u00e1van\u00fdch kreditn\u00fdch str\u00e1t) a to v s\u00falade so skupinovou metodikou pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 prostredn\u00edctvom tzv. In-model met\u00f3dy \u00fapravy IFRS parametrov. Tento pr\u00edstup dop\u013a\u0148a makro ekonomick\u00e9 scen\u00e1re (ktor\u00e9 s\u00fa zameran\u00e1 na celkov\u00fd v\u00fdvoj na \u00farovni krajiny) s cie\u013eom zoh\u013eadni\u0165 potenci\u00e1lne \u0161pecifik\u00e1 na ni\u017e\u0161ej \u00farovni ako napr\u00edklad konkr\u00e9tna f\u00e1za kreditn\u00e9ho cyklu jednotliv\u00fdch odvetv\u00ed. Pre neretailov\u00e9 expoz\u00edcie skupina k 31. decembru 2025 definuje, v s\u00falade so skupinovou metodikou, na \u00farovni ekonomick\u00fdch odvetv\u00ed tzv. in-model pr\u00edstup s cie\u013eom zachyti\u0165 vplyv \u0161pecifick\u00fdch rizikov\u00fdch faktorov na najviac senzit\u00edvne odvetvia. In-model pr\u00edstup nahradil predch\u00e1dzaj\u00faci post-model adjustment (PMA) pr\u00edstup, ktor\u00e9ho v\u00fdsledkom bola kvantifik\u00e1cia dodato\u010dn\u00e9ho kreditn\u00e9ho znehodnotenia portf\u00f3lia (opravnej polo\u017eky) s n\u00e1slednou alok\u00e1ciou na \u00farove\u0148 jednotliv\u00fdch klientov v identifikovan\u00fdch odvetviach formou tzv. Special Risk Factors add-on (dopad k 31. decembru 2024 bol pribli\u017ene 21,2 mili\u00f3na EUR). In-model pr\u00edstup spo\u010d\u00edva v \u00faprave IFRS parametrov, ktor\u00e9 vstupuj\u00fa do v\u00fdpo\u010dtu opravn\u00fdch polo\u017eiek. Aktu\u00e1lne doch\u00e1dza k \u00faprave parametra PD prostredn\u00edctvom definovan\u00fdch multiplik\u00e1torov (origin\u00e1lne PD priraden\u00e9 klientovi je vyn\u00e1soben\u00e9 pr\u00edslu\u0161n\u00fdm multiplik\u00e1torom \u010d\u00edm je zoh\u013eadnen\u00e1 inform\u00e1cia o dodato\u010dne identifikovanom riziku). Skupina definovala nieko\u013eko rizikov\u00fdch kateg\u00f3ri\u00ed, ktor\u00fdm s\u00fa priraden\u00e9 r\u00f4zne \u00farovne multiplik\u00e1torov parametra PD tak aby bola primerane zoh\u013eadnen\u00e1 miera rizika. Na z\u00e1klade pos\u00fadenia identifikovan\u00fdch rizikov\u00fdch faktorov skupina vyhodnocuje dodato\u010dn\u00fa mieru rizika,\n \n ktorej m\u00f4\u017eu by\u0165 jednotliv\u00e9 priemyseln\u00e9 odvetvia vystaven\u00e9. Po\u010det rizikov\u00fdch faktorov, ktor\u00fd je pre jednotliv\u00e9 priemyseln\u00e9 odvetvia identifikovan\u00fd ako relevantn\u00fd (teda s potenci\u00e1lne negat\u00edvnym ekonomick\u00fdm vplyvom) je ur\u010duj\u00faci pre zaradenie dan\u00e9ho odvetvia do konkr\u00e9tnej rizikovej kateg\u00f3rie a n\u00e1sledne pre priradenie konkr\u00e9tnej \u00farovne PD multiplik\u00e1tora. Takto upraven\u00fd parameter PD (po vyn\u00e1soben\u00ed multiplik\u00e1torom) je n\u00e1sledne pou\u017eit\u00fd pre \u0161tandardn\u00fd v\u00fdpo\u010det opravnej polo\u017eky a to vr\u00e1tane v\u00fdpo\u010dtu priradenia etapy zhor\u0161enia kreditnej kvality (upraven\u00e9 PD teda priamo ovplyv\u0148uje zaradenie expoz\u00edcie do etapy 1 alebo 2 a determinuje sp\u00f4sob v\u00fdpo\u010dtu ECL \u2013 ocenenie po\u010das nasleduj\u00facich 12 mesiacov pre etapu 1 alebo ocenenie po\u010das celej doby \u017eivotnosti pre etapu 2). Skupina tie\u017e zoh\u013ead\u0148uje rizik\u00e1 vypl\u00fdvaj\u00face z ESG na z\u00e1klade skupinov\u00e9ho pr\u00edstupu prostredn\u00edctvom z\u00e1\u0165a\u017eov\u00e9ho testovania kde doch\u00e1dza k dodato\u010dn\u00e9mu zhor\u0161eniu parametra pravdepodobnosti zlyhania klienta odvoden\u00e9ho od jeho environment\u00e1lneho sk\u00f3re (tzv. \u201eE-score\u201c). Pr\u00edstup je zalo\u017een\u00fd na z\u00e1\u0165a\u017eovom testovan\u00ed finan\u010dn\u00fdch v\u00fdsledkov korpor\u00e1tnych klientov v r\u00e1mci definovan\u00fdch makro ekonomick\u00fdch a klimatick\u00fdch scen\u00e1rov. V podmienkach scen\u00e1rov sa odhaduje v\u00fdkonnos\u0165 a tie\u017e dodato\u010dn\u00e9 n\u00e1klady jednotliv\u00fdch odvetv\u00ed \u2013 tzv. sektorov\u00e1 produkcia a miera prev\u00e1dzkov\u00fdch n\u00e1kladov, ktor\u00e1 je n\u00e1sledne alokovan\u00e1 na \u00farove\u0148 jednotliv\u00fdch klientov a takto odhadnut\u00e1 finan\u010dn\u00e1 poz\u00edcia klienta vstupuje do ratingov\u00e9ho modelu a sl\u00fa\u017ei na projekciu jeho pravdepodobnosti zlyhania. Projektovan\u00e1 pravdepodobnos\u0165 zlyhania je pou\u017eit\u00e1 na v\u00fdpo\u010det ECL a dopad predstavuje potrebu dodato\u010dnej opravnej polo\u017eky, ktor\u00e1 je alokovan\u00e1 na jednotliv\u00e9 odvetia (aloka\u010dn\u00fd mechanizmus zoh\u013ead\u0148uje priemern\u00e9 E-score odvetvia a definovan\u00fa hranicu minim\u00e1lneho dopadu na ECL). \n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n \n \n \n Anal\u00fdza citlivosti Predpoklady ovplyv\u0148uj\u00face opravn\u00fa polo\u017eku na ECL s\u00fa: \u2022 Podnikov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 dlhodob\u00fd v\u00fdnos \u0161t\u00e1tnych dlhopisov, \u2022 miera infl\u00e1cie. \u2022 Retailov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 3-mesa\u010dn\u00e1 money market ECB \u00farokov\u00e1 sadzba, \u2022 ceny nehnute\u013enost\u00ed.\n \n \n \n Odpisovanie \u00faverov Skupina odpisuje \u00favery poskytnut\u00e9 klientom v pr\u00edpade, \u017ee na z\u00e1klade h\u013abkovej anal\u00fdzy preuk\u00e1\u017ee, \u017ee nie je re\u00e1lne o\u010dak\u00e1va\u0165 \u010fal\u0161\u00ed v\u00fd\u0165a\u017eok alebo \u0161anca \u010fal\u0161ieho v\u00fd\u0165a\u017eku je minim\u00e1lna. Obvykl\u00fdmi, av\u0161ak nie jedin\u00fdmi indik\u00e1tormi pre zrealizovanie odpisu s\u00fa zv\u00e4\u010d\u0161a nasledovn\u00e9 situ\u00e1cie: \u2022 dl\u017en\u00edk nevykon\u00e1va \u017eiadnu \u010dinnos\u0165, 2 roky nebola zrealizovan\u00e1 \u017eiadna spl\u00e1tka a neexistuje \u017eiadne zabezpe\u010denie alebo, \u2022 dl\u017en\u00edk je v konkurze, pri\u010dom v\u0161etok majetok bol spe\u0148a\u017een\u00fd a v\u00fd\u0165a\u017eok zrealizovan\u00fd, alebo \u2022 s\u00fad rozhodol (napr. v pr\u00edpade z\u00e1konnej re\u0161trukturaliz\u00e1cie, oddl\u017een\u00ed at\u010f.) o odp\u00edsan\u00ed \u010dasti poh\u013ead\u00e1vky, alebo \u2022 skupina pred\u00e1 poh\u013ead\u00e1vku a in\u00e9. V pr\u00edpade prebiehaj\u00facich s\u00fadnych sporov alebo in\u00fdch konan\u00ed, ktor\u00e9 by eventu\u00e1lne mohli vies\u0165 k v\u00fd\u0165a\u017eku, skupina obvykle odpisuje poh\u013ead\u00e1vky do pods\u00favahy. \u00davery s\u00fa odpisovan\u00e9 na z\u00e1klade pr\u00e1voplatn\u00e9ho rozhodnutia s\u00fadu, predstavenstva alebo in\u00e9ho org\u00e1nu skupiny (Problem Loan Committee a Executive Committee) v zmysle internej smernice o upusten\u00ed od ich vym\u00e1hania oproti vytvorenej opravnej polo\u017eke. V pr\u00edpade, \u017ee hodnota odpisovanej poh\u013ead\u00e1vky je vy\u0161\u0161ia ako vytvoren\u00e1 opravn\u00e1 polo\u017eka, dotvor\u00ed sa opravn\u00e1 polo\u017eka do v\u00fd\u0161ky odpisovanej poh\u013ead\u00e1vky a n\u00e1sledne sa odp\u00ed\u0161e do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Odp\u00edsan\u00e9 poh\u013ead\u00e1vky, pri ktor\u00fdch nezaniklo pr\u00e1vo na vym\u00e1hanie, sa eviduj\u00fa v pods\u00favahe. K 31. decembru 2025 uveden\u00e1 hodnota odp\u00edsan\u00fdch poh\u013ead\u00e1vok predstavovala 11 953 tis. EUR (k 31. decembru 2024 bolo 14 605 tis. EUR). Po odp\u00edsan\u00ed skupina nerealizuje akt\u00edvne vym\u00e1hanie, jedine v pr\u00edpadoch odpisov do pods\u00favahy pokra\u010duje vo veden\u00ed s\u00fadnych sporov s cie\u013eom dosiahnu\u0165 v bud\u00facnosti v\u00fd\u0165a\u017eok. Pokia\u013e skupina po odp\u00edsan\u00ed \u00faverov poskytnut\u00fdch klientom zinkasuje od klienta \u010fal\u0161ie sumy alebo z\u00edska kontrolu nad zabezpe\u010den\u00edm v hodnote vy\u0161\u0161ej, ako sa p\u00f4vodne odhadlo, v\u00fdnos sa vyk\u00e1\u017ee vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. \n \n \n Zabezpe\u010denie \u00faverov Z h\u013eadiska zaobch\u00e1dzania so zabezpe\u010den\u00edm sa v skupine kladie ve\u013ek\u00fd d\u00f4raz najm\u00e4 na oce\u0148ovanie a prece\u0148ovanie jednotliv\u00fdch zabezpe\u010den\u00ed, stanovovanie z\u00e1lo\u017enej hodnoty zabezpe\u010denia, stanovovanie pr\u00edpustnosti zabezpe\u010denia na \u00fa\u010dely zmier\u0148ovania kreditn\u00e9ho rizika a na realiz\u00e1ciu zabezpe\u010denia v pr\u00edpade zlyhania klienta. V skupine sa akceptuj\u00fa najm\u00e4 tieto typy zabezpe\u010den\u00ed: \u2022 finan\u010dn\u00e9 zabezpe\u010denia, \u2022 z\u00e1ruky, \u2022 nehnute\u013enosti, \u2022 hnute\u013en\u00e9 predmety, \u2022 poh\u013ead\u00e1vky, \u2022 \u017eivotn\u00e9 poistenie. Z pr\u00e1vnych in\u0161trumentov sa v skupine pou\u017e\u00edvaj\u00fa: \u2022 z\u00e1lo\u017en\u00e9 pr\u00e1vo, \u2022 zabezpe\u010dovacie post\u00fapenie poh\u013ead\u00e1vky, \u2022 zabezpe\u010dovac\u00ed prevod pr\u00e1va, \u2022 vinkul\u00e1cia pe\u0148a\u017en\u00fdch prostriedkov, \u2022 zmluva o k\u00fape cenn\u00fdch papierov, \u2022 dohoda o nahraden\u00ed z\u00e1v\u00e4zku. Metodika oce\u0148ovania zabezpe\u010den\u00ed aj frekvencia ich prece\u0148ovania z\u00e1vis\u00ed od typu zabezpe\u010denia a minim\u00e1lnych podmienok v zmysle platn\u00fdch legislat\u00edvnych noriem implementovan\u00fdch v intern\u00fdch smerniciach skupiny. Stanovovanie hodnoty zabezpe\u010dovac\u00edch prostriedkov je \u0161pecifick\u00e9 pre ka\u017ed\u00fd typ zabezpe\u010denia, pri\u010dom skupina dodr\u017eiava mieru konzervativizmu. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010den\u00ed sa stanovuje individu\u00e1lne pre ka\u017ed\u00fd typ zabezpe\u010denia v z\u00e1vislosti od typu zabezpe\u010denia a transakcie a v z\u00e1vislosti od individu\u00e1lnych rizikov\u00fdch charakterist\u00edk. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010denia sa z\u00edska diskontovan\u00edm p\u00f4vodnej hodnoty zabezpe\u010denia z\u00edskanej v r\u00e1mci oce\u0148ovania a prece\u0148ovania. Faktory, na z\u00e1klade ktor\u00fdch sa stanovuj\u00fa diskontn\u00e9 faktory, s\u00favisia najm\u00e4 s realizovate\u013enos\u0165ou zabezpe\u010den\u00ed v pr\u00edpade zlyhania protistrany (napr. typ, lokalita a stav nehnute\u013enosti), s pr\u00edpadn\u00fdm potenci\u00e1lnym zlyhan\u00edm poskytovate\u013ea zabezpe\u010denia (napr. kreditn\u00e1 kvalita a splatnos\u0165 finan\u010dn\u00fdch zabezpe\u010den\u00ed) a s in\u00fdmi faktormi (biznis strat\u00e9gia a orient\u00e1cia skupiny). Pou\u017e\u00edvan\u00e9 diskontn\u00e9 faktory s\u00fa predmetom pravideln\u00e9ho prehodnocovania. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje zo z\u00e1lo\u017enej hodnoty zabezpe\u010denia najviac do v\u00fd\u0161ky aktu\u00e1lnej hodnoty poh\u013ead\u00e1vky. Ak je v\u00fd\u0161ka z\u00e1lo\u017enej hodnoty zabezpe\u010denia ni\u017e\u0161ia ako zostatok poh\u013ead\u00e1vky, skupina stanov\u00ed n\u00e1rokovate\u013en\u00fa hodnotu zabezpe\u010denia do v\u00fd\u0161ky z\u00e1lo\u017enej hodnoty zabezpe\u010denia. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia obsahuje mno\u017estvo neist\u00f4t a riz\u00edk. Sumy, ktor\u00e9 by sa v kone\u010dnom d\u00f4sledku mohli pri likvid\u00e1cii z\u00e1bezpeky na nespl\u00e1can\u00e9 \u00favery realizova\u0165, by sa mohli od odhadovan\u00fdch s\u00fam l\u00ed\u0161i\u0165 a tento rozdiel by mohol by\u0165 v\u00fdznamn\u00fd. Rozhodovanie skupiny pri realiz\u00e1cii zabezpe\u010denia je individu\u00e1lne a z\u00e1vis\u00ed od faktorov, ako je aktu\u00e1lny stav a hodnota zabezpe\u010denia, aktu\u00e1lna v\u00fd\u0161ka poh\u013ead\u00e1vky, r\u00fdchlos\u0165 uspokojenia poh\u013ead\u00e1vky, n\u00e1klady spojen\u00e9 s vym\u00e1han\u00edm a pod. O tom, ktor\u00fd zabezpe\u010dovac\u00ed in\u0161tit\u00fat bude pou\u017eit\u00fd v konkr\u00e9tnom pr\u00edpade, rozhoduje pr\u00edslu\u0161n\u00fd kompetentn\u00fd org\u00e1n skupiny.\n \n \n \n \n Skupina vyu\u017e\u00edva najm\u00e4 tieto formy realiz\u00e1cie zabezpe\u010denia: \u2022 dobrovo\u013en\u00e1 dra\u017eba, \u2022 exeku\u010dn\u00e9 konanie, \u2022 spe\u0148a\u017eovanie zabezpe\u010denia poh\u013ead\u00e1vky skupiny v konkurznom konan\u00ed, alebo \u2022 odpredaj poh\u013ead\u00e1vok.\n \n \n \n \n \n 3. Finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva) a pos\u00fadi, \u017ee pri dan\u00fdch finan\u010dn\u00fdch akt\u00edvach zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov, skupina vyk\u00e1\u017ee uveden\u00e9 finan\u010dn\u00e9 akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. Prvotn\u00e9 ako aj n\u00e1sledn\u00e9 ocenenie uveden\u00fdch finan\u010dn\u00fdch akt\u00edv je v re\u00e1lnej cene.\n \n \n 4. Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie z\u00edskala skupina s cie\u013eom vyu\u017ei\u0165 kr\u00e1tkodob\u00e9 cenov\u00e9 v\u00fdkyvy na tvorbu zisku. V tejto kateg\u00f3rii skupina vykazuje cenn\u00e9 papiere \u2013 dlhov\u00e9 cenn\u00e9 papiere, pokladni\u010dn\u00e9 pouk\u00e1\u017eky a akcie a vykazuje ich vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201c. V\u0161etky n\u00e1kupy a predaje cenn\u00fdch papierov na obchodovanie s\u00fa \u00fa\u010dtovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie sa prvotne vyk\u00e1\u017eu v re\u00e1lnej hodnote a n\u00e1sledne sa prece\u0148uj\u00fa na aktu\u00e1lnu re\u00e1lnu hodnotu. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia t\u00fdchto akt\u00edv na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje V tejto kateg\u00f3rii skupina vykazuje deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje \u2013 \u00farokov\u00e9 swapy, menov\u00e9 swapy, indexov\u00e9 swapy, menov\u00e9 forwardy, \u00farokov\u00e9 opcie, menov\u00e9 opcie, opcie na indexy, menov\u00e9, \u00farokov\u00e9 a indexov\u00e9 futures a komoditn\u00e9 deriv\u00e1ty. Ak\u00e9ko\u013evek n\u00e1kupy a predaje t\u00fdchto deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 si vy\u017eaduj\u00fa dodanie v \u010dasovom r\u00e1mci ur\u010denom regula\u010dn\u00fdm opatren\u00edm alebo pod\u013ea trhov\u00fdch zvyklost\u00ed (\u201eobvykl\u00fd sp\u00f4sob\u201d), sa vykazuj\u00fa ako spotov\u00e9 transakcie. Transakcie, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9rium vyrovnania \u201eobvykl\u00fdm sp\u00f4sobom\u201d, sa vykazuj\u00fa v \u00fa\u010dtovn\u00edctve ako finan\u010dn\u00e9 deriv\u00e1ty. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia deriv\u00e1tov na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n \n \n \n Vnoren\u00e9 deriv\u00e1ty Vnoren\u00fd deriv\u00e1t je zlo\u017ekou hybridnej zmluvy, ktor\u00e1 obsahuje aj nederiv\u00e1tov\u00fa hostite\u013esk\u00fa zmluvu. V\u00fdsledkom tak\u00e9hoto kontraktu je, \u017ee niektor\u00e9 pe\u0148a\u017en\u00e9 toky tak\u00e9hoto kombinovan\u00e9ho n\u00e1stroja sa menia rovnak\u00fdm sp\u00f4sobom ako pri samotnom deriv\u00e1te. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 je akt\u00edvom a spad\u00e1 do p\u00f4sobnosti IFRS 9, cel\u00e1 zmluva sa z \u00fa\u010dtovn\u00e9ho h\u013eadiska posudzuje ako jeden n\u00e1stroj, pri\u010dom vnoren\u00fd deriv\u00e1t sa neodde\u013euje, teda skupina analyzuje charakter pe\u0148a\u017en\u00fdch tokov z cel\u00e9ho akt\u00edva a obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho bolo akt\u00edvum obstaran\u00e9. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 nespad\u00e1 do p\u00f4sobnosti IFRS 9 alebo hostite\u013esk\u00e1 zmluva je z\u00e1v\u00e4zkom, vnoren\u00e9 deriv\u00e1ty sa oddelia a \u00fa\u010dtuj\u00fa ako samostatn\u00e9 deriv\u00e1ty, ak neexistuje \u00fazka s\u00favislos\u0165 medzi rizikami a ekonomick\u00fdmi charakteristikami deriv\u00e1tu a rizikami a ekonomick\u00fdmi charakteristikami hostite\u013eskej zmluvy, a ak vnoren\u00fd deriv\u00e1t \u00fa\u010dtovan\u00fd samostatne sp\u013a\u0148a defin\u00edciu deriv\u00e1tu a ak sa z\u00e1kladn\u00e1 zmluva ne\u00fa\u010dtuje v re\u00e1lnej hodnote, ktorej zmeny sa vykazuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Ak sa vnoren\u00fd deriv\u00e1t oddel\u00ed, hostite\u013esk\u00e1 zmluva sa \u00fa\u010dtuje v s\u00falade s ostatn\u00fdmi \u0161tandardami.\n \n \n \n \n 5. Zabezpe\u010dovacie deriv\u00e1ty Skupina sa v r\u00e1mci vo\u013eby uplat\u0148ovania \u0161tandardu IFRS 9 pri vykazovan\u00ed zabezpe\u010dovac\u00edch deriv\u00e1tov rozhodla pokra\u010dova\u0165 v p\u00f4vodnom \u00fa\u010dtovan\u00ed pod\u013ea IAS 39. Zabezpe\u010dovac\u00edmi deriv\u00e1tmi s\u00fa deriv\u00e1ty, ktor\u00e9 s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie ur\u010dit\u00fdch riz\u00edk a sp\u013a\u0148aj\u00fa v\u0161etky podmienky klasifik\u00e1cie zabezpe\u010dovac\u00edch deriv\u00e1tov pod\u013ea medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. Podmienkou na vyk\u00e1zanie zabezpe\u010denia je vypracovanie dokument\u00e1cie. Form\u00e1lna dokument\u00e1cia je vypracovan\u00e1 ku d\u0148u vzniku zabezpe\u010denia a obsahuje: \u2022 cie\u013e a strat\u00e9giu riadenia rizika, ako zabezpe\u010denie zapad\u00e1 do riadenia rizika skupiny, \u2022 druh zabezpe\u010denia, \u2022 povahu zabezpe\u010dovan\u00fdch riz\u00edk, \u2022 identifik\u00e1ciu zabezpe\u010dovanej polo\u017eky, \u2022 identifik\u00e1ciu zabezpe\u010dovacieho n\u00e1stroja, \u2022 testovanie efekt\u00edvnosti (popis sp\u00f4sobu testovania efekt\u00edvnosti retrospekt\u00edvneho aj prospekt\u00edvneho). Aby bolo zabezpe\u010denie efekt\u00edvne, mus\u00ed by\u0165 zmena re\u00e1lnych hodn\u00f4t alebo pe\u0148a\u017en\u00fdch tokov zabezpe\u010dovacieho a zabezpe\u010den\u00e9ho n\u00e1stroja vz\u00e1jomne sa vyrovn\u00e1vaj\u00faca s v\u00fdsledkom v rozp\u00e4t\u00ed od 80 do 125 %. Retrospekt\u00edvnym testovan\u00edm sa preveruje, \u010di bolo zabezpe\u010denie efekt\u00edvne od za\u010diatku a\u017e po aktu\u00e1lny de\u0148. Prospekt\u00edvnym testovan\u00edm sa preveruje, \u010di sa o\u010dak\u00e1va efekt\u00edvnos\u0165 smerom do bud\u00facnosti. Neefekt\u00edvna \u010das\u0165 zabezpe\u010denia sa vykazuje v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu\u201c. Neefektivita zabezpe\u010dovacieho vz\u0165ahu m\u00f4\u017ee vznika\u0165 napr\u00edklad z d\u00f4vodu: \u2022 volatility kr\u00e1tkodobej \u00farokovej sadzby zabezpe\u010dovacieho deriv\u00e1tu, \u2022 \u010dasov\u00e9ho nes\u00faladu zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovanej polo\u017eky, \u2022 pou\u017eitia rozdielnych diskontn\u00fdch kriviek.\n \n \n \n Zabezpe\u010denie sa ukon\u010d\u00ed: \u2022 dobrovo\u013en\u00fdm ukon\u010den\u00edm, \u2022 predajom, ukon\u010den\u00edm, uplatnen\u00edm zabezpe\u010dovan\u00e9ho n\u00e1stroja, \u2022 zabezpe\u010denie prestalo sp\u013a\u0148a\u0165 podmienky. Zabezpe\u010denie re\u00e1lnej hodnoty Zmeny re\u00e1lnej hodnoty deriv\u00e1tov ur\u010den\u00fdch na zabezpe\u010denie, ktor\u00e9 sa pova\u017euj\u00fa za zabezpe\u010denie re\u00e1lnej hodnoty, sa \u00fa\u010dtuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t spolu s ak\u00fdmiko\u013evek zmenami re\u00e1lnej hodnoty zabezpe\u010dovan\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov, ku ktor\u00fdm mo\u017eno priradi\u0165 zabezpe\u010dovacie riziko. \u00da\u010dtovanie zabezpe\u010dovacieho n\u00e1stroja sa skon\u010d\u00ed, ke\u010f skupina zru\u0161\u00ed zabezpe\u010dovac\u00ed vz\u0165ah, po exspir\u00e1cii zabezpe\u010dovacieho n\u00e1stroja alebo jeho predaji, vypovedan\u00ed, resp. realiz\u00e1cii predmetnej zmluvy, alebo ke\u010f zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania zabezpe\u010dovacieho n\u00e1stroja. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky. Zabezpe\u010denie pe\u0148a\u017en\u00fdch tokov Skupina pou\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty \u00farokov\u00e9 swapy na zabezpe\u010denie rizika variability bud\u00facich pe\u0148a\u017en\u00fdch tokov spojen\u00fdch s float akt\u00edvami, ktor\u00e9 by mohli ma\u0165 za n\u00e1sledok neo\u010dak\u00e1van\u00e9 straty v pr\u00edpade zmeny \u00farokov\u00fdch sadzieb na medzibankovom trhu. \u0160trukt\u00fara t\u00fdchto deriv\u00e1tov je presne prisp\u00f4soben\u00e1 \u0161trukt\u00fare zabezpe\u010dovan\u00e9ho \u00faveru, v d\u00f4sledku \u010doho skupina nie je vystaven\u00e1 riziku zmeny \u00farokov\u00fdch sadzieb a riziku pe\u0148a\u017en\u00fdch tokov. Efektivita t\u00fdchto zabezpe\u010dovac\u00edch transakci\u00ed je pravidelne monitorovan\u00e1. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Len efekt\u00edvna \u010das\u0165 zo zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu sa vykazuje vo v\u00fdkaze Ostatn\u00fdch s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eZabezpe\u010denie pe\u0148a\u017en\u00fdch tokov\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. Makro zabezpe\u010denie Pri makro zabezpe\u010den\u00ed skupina vyu\u017eila tzv. carve-out k IAS 39 prijat\u00fd Eur\u00f3pskou \u00faniou, na z\u00e1klade ktor\u00e9ho je mo\u017en\u00e9 realizova\u0165 zabezpe\u010denie \u00farokov\u00e9ho rizika jadrov\u00fdch vkladov. Skupina makro zabezpe\u010denie pou\u017e\u00edva na dynamicky sa meniace portf\u00f3lio fixn\u00fdch \u00faverov a vkladov, kde m\u00f4\u017ee periodicky prid\u00e1va\u0165 zabezpe\u010dovan\u00e9 a zabezpe\u010duj\u00face polo\u017eky. T\u00fdmto postupom si skupina zabezpe\u010duje \u00farokov\u00e9 riziko, pri\u010dom zabezpe\u010dovan\u00e9 polo\u017eky (ur\u010den\u00e1 \u010das\u0165 portf\u00f3lia)\n \n \n \n \n s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu s\u00favisiacu s pohybmi bezrizikovej \u00farokovej miery (resp. benchmarkovej sadzby). Re\u00e1lna hodnota zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov sa vykazuje v pozn\u00e1mke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201c. Zmena re\u00e1lnej hodnoty zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi a v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky.\n \n \n \n \n \n 6. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) V\u0161etky z\u00e1v\u00e4zky skupiny, s v\u00fdnimkou finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie, emitovan\u00fdch cenn\u00fdch papierov, ktor\u00e9 s\u00fa hed\u017eovan\u00e9 a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov, s\u00fa vykazovan\u00e9 v amortizovanej hodnote. V r\u00e1mci polo\u017eky finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote skupina vykazuje podriaden\u00fd dlh. Podriaden\u00fd dlh predstavuje cudz\u00ed zdroj skupiny, pri\u010dom n\u00e1roky na jeho vyplatenie s\u00fa v pr\u00edpade konkurzu, vyrovnania alebo likvid\u00e1cie skupiny podriaden\u00e9 poh\u013ead\u00e1vkam ostatn\u00fdch verite\u013eov. N\u00e1kladov\u00e9 \u00faroky platen\u00e9 za prijat\u00e9 podriaden\u00e9 dlhy sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. Podriaden\u00fd dlh predstavuje finan\u010dn\u00fd z\u00e1v\u00e4zok p\u00f4vodne ocenen\u00fd v re\u00e1lnej hodnote po odpo\u010d\u00edtan\u00ed transak\u010dn\u00fdch n\u00e1kladov. N\u00e1sledne sa oce\u0148uje v amortizovan\u00fdch n\u00e1kladoch na z\u00e1klade met\u00f3dy efekt\u00edvnej \u00farokovej miery. S\u00fa\u010das\u0165ou finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa skupinou emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere. \n \n \n 7. Finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Skupina v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na kr\u00e1tko (\u201ekr\u00e1tky predaj\u201d) a z\u00e1porn\u00fa re\u00e1lnu hodnotu deriv\u00e1tov z portf\u00f3lia finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie a skupinou vydan\u00e9 cenn\u00e9 papiere, ktor\u00e9 skupina zabezpe\u010duje a prece\u0148uj\u00fa sa na re\u00e1lnu hodnotu z titulu zabezpe\u010den\u00e9ho rizika. \n \n \n \n f) Ukon\u010denie vykazovania finan\u010dn\u00fdch n\u00e1strojov Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho majetku len vtedy, ke\u010f vypr\u0161ia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z majetku alebo ke\u010f prevedie finan\u010dn\u00fd majetok a v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva tohto majetku na in\u00fd subjekt. Ak skupina neprevedie, ale ani si neponech\u00e1 v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva a pokra\u010duje v kontrole nad preveden\u00fdm majetkom, vykazuje svoj ponechan\u00fd podiel na majetku a s\u00favisiaci z\u00e1v\u00e4zok zo s\u00fam, ktor\u00e9 mo\u017eno bude musie\u0165 zaplati\u0165. Ak si skupina ponech\u00e1 v podstate v\u0161etky rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s vlastn\u00edctvom preveden\u00e9ho finan\u010dn\u00e9ho majetku, pokra\u010duje vo vykazovan\u00ed tohto majetku a za\u00fa\u010dtuje aj zabezpe\u010den\u00fa p\u00f4\u017ei\u010dku vo v\u00fd\u0161ke prijat\u00fdch v\u00fdnosov. V pr\u00edpade, ak s\u00fa finan\u010dn\u00e9 akt\u00edva modifikovan\u00e9 a v\u00fdsledkom modifik\u00e1cie je v\u00fdznamn\u00e1 zmena pe\u0148a\u017en\u00fdch tokov (vi\u010f. \u010cas\u0165 \u201eModifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov\u201d), p\u00f4vodn\u00e9 akt\u00edvum sa od\u00fa\u010dtuje a za\u00fa\u010dtuje sa nov\u00e9 finan\u010dn\u00e9 akt\u00edvum. Skupina ukon\u010duje vykazovanie finan\u010dn\u00fdch z\u00e1v\u00e4zkov len v pr\u00edpade, ke\u010f s\u00fa jej z\u00e1v\u00e4zky splaten\u00e9, zru\u0161en\u00e9 alebo ke\u010f vypr\u0161\u00ed ich platnos\u0165. V pr\u00edpade, ak je z\u00e1v\u00e4zok uhraden\u00fd elektronicky, je mo\u017en\u00e9 ho od\u00fa\u010dtova\u0165 pred d\u0148om prijatia prostriedkov protistranou pri splnen\u00ed nasleduj\u00facich podmienok: \u2022 skupina nem\u00e1 re\u00e1lnu mo\u017enos\u0165 stiahnu\u0165, zastavi\u0165 alebo zru\u0161i\u0165 platobn\u00fd pr\u00edkaz, \u2022 skupina nem\u00e1 pr\u00edstup k hotovosti, ktor\u00e1 bola pou\u017eit\u00e1 na \u00fahradu, \u2022 riziko spojen\u00e9 s platobn\u00fdm syst\u00e9mom je zanedbate\u013en\u00e9. Platobn\u00e9 syst\u00e9my pou\u017e\u00edvan\u00e9 skupinou, sp\u013a\u0148aj\u00fa tieto podmienky. Ak d\u00f4jde k v\u00fdmene dlhov\u00fdch n\u00e1strojov medzi dl\u017en\u00edkom a verite\u013eom s v\u00fdrazne rozdielnymi podmienkami, skupina od\u00fa\u010dtuje p\u00f4vodn\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok a vyk\u00e1\u017ee nov\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok. Rovnako skupina postupuje aj v pr\u00edpade, ak nastane z\u00e1sadn\u00e1 zmena podmienok existuj\u00faceho finan\u010dn\u00e9ho z\u00e1v\u00e4zku alebo jeho \u010dasti. g) Modifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov Modifik\u00e1cie v zmysle IFRS 9 predstavuj\u00fa zmenu kontraktu\u00e1lneho/zmluvn\u00e9ho cash flows \u00faveru/ akt\u00edva na z\u00e1klade zmeny zmluvn\u00fdch podmienok. Ak modifik\u00e1cia sp\u013a\u0148a nasledovn\u00e9 kvalitat\u00edvne alebo kvantitat\u00edvne krit\u00e9ri\u00e1 (substantial modification) vedie k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho \u00faveru alebo in\u00e9ho akt\u00edva a za\u00fa\u010dtovaniu nov\u00e9ho. Kvalitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 zmena meny na \u00favere; \u2022 zmeny, ktor\u00e9 sp\u00f4sobia nesplnenie SPPI testu \u2022 zmena typu finan\u010dn\u00e9ho akt\u00edva Kvantitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 pred\u013a\u017eenie doby splatnosti o viac ako 50 % a viac ako 2 roky (kumulat\u00edvne), alebo \u2022 zmena umorovanej hodnoty (hodnota NPV pred zmenou a po zmene pri pou\u017eit\u00ed p\u00f4vodnej efekt\u00edvnej \u00farokovej miery) viac ako 10 %, alebo menej ako 10 % ale viac ako 100 000 EUR. \n \n \n V pr\u00edpade, ak v\u00fdsledkom modifik\u00e1cie nie je povinnos\u0165 od\u00fa\u010dtova\u0165 \u00faver/akt\u00edvum skupina je povinn\u00e1 vyk\u00e1za\u0165 zisk/stratu z modifik\u00e1ci\u00ed. Zisk/strata je rovn\u00e1 rozdielu NPV z nov\u00e9ho (modifikovan\u00e9ho) cash flow a aktu\u00e1lnej \u00fa\u010dtovnej hodnoty a vyk\u00e1zan\u00e1 v pozn. \u201e\u010cist\u00fd zisk/(strata) z modifik\u00e1cie\u201c. \n Hypotek\u00e1rna pomoc V roku 2025 bola prijat\u00e1 novela z\u00e1kona \u010d. 90/2016 Z. z. o \u00faveroch na b\u00fdvanie, ktor\u00e1 zav\u00e1dza nov\u00e9 pravidl\u00e1 pre poskytovanie hypotek\u00e1rnej pomoci. Od nadobudnutia \u00fa\u010dinnosti novely bude hypotek\u00e1rna pomoc poskytovan\u00e1 bankami, ktor\u00e9 sa k tejto sch\u00e9me dobrovo\u013ene prihl\u00e1sia. Pomoc bude poskytovan\u00e1 klientom sp\u013a\u0148aj\u00facim z\u00e1konom stanoven\u00e9 krit\u00e9ri\u00e1 v obdob\u00ed od 1. decembra 2025 do 30. novembra 2027 formou priamej platby vo v\u00fd\u0161ke 75 % zv\u00fd\u0161enia mesa\u010dnej spl\u00e1tky, maxim\u00e1lne do v\u00fd\u0161ky 150 EUR mesa\u010dne. P\u00f4vodn\u00e9 zmluvn\u00e9 podmienky hypotek\u00e1rnych \u00faverov zost\u00e1vaj\u00fa nezmenen\u00e9; napriek tomu z\u00e1kon sp\u00f4sobuje nepriamu zmenu pe\u0148a\u017en\u00fdch tokov s\u00favisiacich s t\u00fdmito \u00favermi. Hypotek\u00e1rna pomoc bude poskytovan\u00e1 formou refund\u00e1cie \u010dasti zv\u00fd\u0161enej zaplatenej spl\u00e1tky klientom. Skupina sa rozhodla prihl\u00e1si\u0165 do sch\u00e9my hypotek\u00e1rnej pomoci v decembri 2025. N\u00e1sledne vykonala anal\u00fdzu dopadov na finan\u010dn\u00e9 v\u00fdkazy, pri\u010dom zoh\u013eadnila v\u0161etky nov\u00e9 podmienky vypl\u00fdvaj\u00face zo z\u00e1kona. Z\u00e1ver anal\u00fdzy bol, \u017ee hoci nedoch\u00e1dza k zmene \u00faverovej zmluvy, z\u00e1konom upraven\u00e9 mechanizmy poskytovania pomoci sp\u00f4sobuj\u00fa zmenu o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov pri \u00faveroch, sp\u013a\u0148aj\u00facich podmienky sch\u00e9my. Na z\u00e1klade t\u00fdchto skuto\u010dnost\u00ed skupina odhadla a prepo\u010d\u00edtala dopad hypotek\u00e1rnej pomoci na bud\u00face o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky a za\u00fa\u010dtovala predpokladan\u00fa stratu zo zmeny pe\u0148a\u017en\u00fdch tokov. T\u00e1to strata je vyk\u00e1zan\u00e1 v pozn. \u201e\u010cist\u00fd zisk/(strata) z modifik\u00e1cie\u201c. \n \n h) Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Re\u00e1lne hodnoty finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov sa ur\u010duj\u00fa takto: \u2022 Re\u00e1lna hodnota finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov so \u0161tandardn\u00fdmi vz\u0165ahmi a podmienkami, ktor\u00e9 sa obchoduj\u00fa na akt\u00edvnom likvidnom trhu, sa ur\u010duje na z\u00e1klade cien k\u00f3tovan\u00fdch na trhu (zah\u0155\u0148a k\u00f3tovan\u00e9 dlhopisy s mo\u017enos\u0165ou odk\u00fapenia, zmenky, dlhopisy a nevypovedate\u013en\u00e9 dlhopisy). \u2022 Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov sa vypo\u010d\u00edta pomocou k\u00f3tovan\u00fdch cien; ak tieto ceny nie s\u00fa dostupn\u00e9, vypo\u010d\u00edtava sa na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov pomocou vhodnej v\u00fdnosovej krivky pre trvanie n\u00e1strojov pre nevypovedate\u013en\u00e9 deriv\u00e1ty a pomocou oce\u0148ovacieho modelu opci\u00ed na vypovedate\u013en\u00e9 deriv\u00e1ty. Forwardov\u00e9 menov\u00e9 kontrakty sa oce\u0148uj\u00fa na z\u00e1klade k\u00f3tovan\u00fdch forwardov\u00fdch v\u00fdmenn\u00fdch kurzov a v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb pod\u013ea splatnosti dan\u00e9ho kontraktu. \u00darokov\u00e9 swapy sa oce\u0148uj\u00fa s\u00fa\u010dasnou hodnotou bud\u00facich pe\u0148a\u017en\u00fdch tokov odhadovan\u00fdch a diskontovan\u00fdch na z\u00e1klade pr\u00edslu\u0161n\u00fdch v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb. Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov je upraven\u00e1 o kreditn\u00e9 riziko protistrany. \u2022 Re\u00e1lna hodnota in\u00e9ho finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov (okrem t\u00fdch uveden\u00fdch vy\u0161\u0161ie) sa ur\u010duje v s\u00falade so v\u0161eobecne uzn\u00e1van\u00fdmi oce\u0148ovac\u00edmi modelmi na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov. \u2022 \u00darove\u0148 1 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien (neupraven\u00fdch) na akt\u00edvnych trhoch pri identickom akt\u00edve alebo z\u00e1v\u00e4zku,\n \n \n \n \n \u2022 \u00darove\u0148 2 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny zahrnut\u00e9 v r\u00e1mci \u00darovne 1, ktor\u00e9 s\u00fa stanoven\u00e9 pre akt\u00edvum alebo z\u00e1v\u00e4zok priamo (t. j. ako ceny) alebo nepriamo (t. j. odvoden\u00e9 od cien), \u2022 \u00darove\u0148 3 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od met\u00f3d oce\u0148ovania, ktor\u00e9 zah\u0155\u0148aj\u00fa vstupn\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa akt\u00edva alebo z\u00e1v\u00e4zku, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na zistite\u013en\u00fdch trhov\u00fdch \u00fadajoch (nezistite\u013en\u00e9 vstupy \u2013 fixn\u00e1 kreditn\u00e1 prir\u00e1\u017eka/ zr\u00e1\u017eka, dostupn\u00e9 finan\u010dn\u00e9 v\u00fdkazy a pod.). Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch) skupina zarad\u00ed dan\u00fd finan\u010dn\u00fd n\u00e1stroj pod\u013ea zistenia trhovej ceny do \u00farovne 1. V pr\u00edpade, ak sa neobchoduje s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina oce\u0148uje cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny. Preh\u013ead v\u00fd\u0161ky finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00fdch pod\u013ea \u00farovn\u00ed stanovenia ich re\u00e1lnej hodnoty je uveden\u00fd v polo\u017eke \u201eRe\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov\u201c. V pr\u00edpade stanovenia re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 nie s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu, vyu\u017e\u00edva skupina met\u00f3du \u010distej s\u00fa\u010dasnej hodnoty s vyu\u017eit\u00edm z\u00e1kladn\u00fdch \u00farokov\u00fdch sadzieb jednotliv\u00fdch mien zverej\u0148ovan\u00fdch centr\u00e1lnymi bankami, ktor\u00e9 aproximuj\u00fa trhov\u00e9 sadzby upraven\u00e9 o priemern\u00fa prir\u00e1\u017eku za systematick\u00e9 riziko. Presuny medzi \u00farov\u0148ami ocenenia V pr\u00edpade ocenenia cenn\u00e9ho papiera re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien \u2013 \u00farove\u0148 1 a dan\u00fd cenn\u00fd papier je vyraden\u00fd z obchodovania na burze cenn\u00fdch papierov, ako aj z benchmarku NBS, skupina uveden\u00fd cenn\u00fd papier presunie do \u00farovne 2. Ak bol cenn\u00fd papier na za\u010diatku prim\u00e1rne ocenen\u00fd teoretickou cenou \u2013 \u00farove\u0148 2, skupina men\u00ed zaradenie cenn\u00e9ho papiera z \u00farovne 2 do \u00farovne 1 uskuto\u010dnen\u00edm prv\u00e9ho obchodu na burze cenn\u00fdch papierov a zverejnen\u00edm jeho ceny. V pr\u00edpade, ak sa s dan\u00fdm papierom v nasledovn\u00fdch d\u0148och nebude obchodova\u0165 a nezverejn\u00ed sa cena cenn\u00e9ho papiera, bude dan\u00fd cenn\u00fd papier preveden\u00fd nasp\u00e4\u0165 do \u00farovne 2.\n \n \n \n i) Zmluvy o predaji a sp\u00e4tnom odk\u00fapen\u00ed \u2013 repotransakcie Skupina vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na z\u00e1klade zml\u00fav o predaji a sp\u00e4tnom odk\u00fapen\u00ed (\u201erepotransakcie\u201c) vo v\u00fdkaze o finan\u010dnej situ\u00e1cii aj na\u010falej v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Z\u00e1v\u00e4zky vo\u010di protistrane sa vykazuj\u00fa v polo\u017eke \u201eFinan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Dlhov\u00e9 cenn\u00e9 papiere nak\u00fapen\u00e9 na z\u00e1klade zml\u00fav o n\u00e1kupe a sp\u00e4tnom predaji (\u201eobr\u00e1ten\u00e9 repotransakcie\u201d) sa vykazuj\u00fa v pods\u00favahe a zaplaten\u00e9 finan\u010dn\u00e9 prostriedky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii ako akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Rozdiel medzi cenami pri predaji a sp\u00e4tnom odk\u00fapen\u00ed sa vykazuje ako \u00farok a \u010dasovo rozli\u0161uje po\u010das trvania zmluvy pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery.\n \n \n \n \n \n \n j) Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o opr\u00e1vky/ amortiz\u00e1ciu spolu s kumulovan\u00fdmi stratami zo zn\u00ed\u017eenia hodnoty. V\u00fd\u0161ka odpisov sa po\u010d\u00edta pomocou met\u00f3dy rovnomern\u00fdch odpisov pod\u013ea odhadovanej doby pou\u017eite\u013enosti. Nedokon\u010den\u00e9 hmotn\u00e9 invest\u00edcie, pozemky a umeleck\u00e9 zbierky sa neodpisuj\u00fa. Odhadovan\u00e1 ekonomick\u00e1 \u017eivotnos\u0165 dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v rokoch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Stroje a zariadenia, po\u010d\u00edta\u010de, dopravn\u00e9 prostriedky do 6
Softv\u00e9r do 17
Invent\u00e1r a vybavenie 6 \u2013 10
Energetick\u00e9 pr\u00edstroje a zariadenia 10 \u2013 15
Optick\u00e1 sie\u0165 30
Budovy a stavby do 40
\n \n \n \n \n \n k) Goodwill Goodwill predstavuje prebytok obstar\u00e1vacej ceny, ktor\u00e1 prevy\u0161uje re\u00e1lnu hodnotu identifikovate\u013en\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov obstaranej spolo\u010dnosti ku d\u0148u jej obstarania. Goodwill je prvotne vyk\u00e1zan\u00fd v obstar\u00e1vacej cene a n\u00e1sledne sa jeho hodnota upravuje o akumulovan\u00e9 straty zo zn\u00ed\u017eenia jeho hodnoty. Goodwill sa testuje raz alebo viackr\u00e1t ro\u010dne, pokia\u013e udalosti alebo zmeny okolnost\u00ed nazna\u010duj\u00fa, \u017ee by sa jeho hodnota zn\u00ed\u017eila v s\u00falade s IAS 36 \u2013 Zn\u00ed\u017eenie hodnoty akt\u00edv. Zn\u00ed\u017eenie hodnoty goodwillu nemo\u017eno v nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach zru\u0161i\u0165. \n \n \n \n \n \n l) Zn\u00ed\u017eenie hodnoty hmotn\u00e9ho a nehmotn\u00e9ho majetku K d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky skupina posudzuje \u00fa\u010dtovn\u00fa hodnotu hmotn\u00e9ho a nehmotn\u00e9ho majetku, aby ur\u010dila, \u010di existuj\u00fa n\u00e1znaky, \u017ee hodnota dan\u00e9ho majetku sa zn\u00ed\u017eila. V pr\u00edpade v\u00fdskytu tak\u00fdchto n\u00e1znakov sa vypracuje odhad n\u00e1vratnej hodnoty dan\u00e9ho majetku, aby sa ur\u010dil rozsah pr\u00edpadn\u00fdch str\u00e1t zo zn\u00ed\u017eenia jeho hodnoty. N\u00e1vratn\u00e1 hodnota sa rovn\u00e1 vy\u0161\u0161ej z hodn\u00f4t \u2013 re\u00e1lnej hodnote zn\u00ed\u017eenej o n\u00e1klady na predaj alebo s\u00fa\u010dasnej hodnote bud\u00facich pe\u0148a\u017en\u00fdch tokov, ktor\u00e9 sa o\u010dak\u00e1vaj\u00fa, \u017ee bud\u00fa z\u00edskan\u00e9 z dan\u00e9ho majetku. Ak jedna z uveden\u00fdch hodn\u00f4t prevy\u0161uje \u00fa\u010dtovn\u00fa hodnotu, druh\u00fa hodnotu netreba odhadova\u0165. Ak je odhad n\u00e1vratnej hodnoty majetku ni\u017e\u0161\u00ed ne\u017e jeho \u00fa\u010dtovn\u00e1 hodnota, zn\u00ed\u017ei sa \u00fa\u010dtovn\u00e1 hodnota dan\u00e9ho majetku na jeho n\u00e1vratn\u00fa hodnotu. Strata zo zn\u00ed\u017eenia hodnoty sa premietne do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n \n m) L\u00edzing Pod\u013ea IFRS 16 zmluva je n\u00e1jom, alebo obsahuje n\u00e1jom, ak pren\u00e1\u0161a pr\u00e1vo kontrolova\u0165 pou\u017e\u00edvanie identifikovan\u00e9ho majetku po\u010das ur\u010dit\u00e9ho obdobia za protihodnotu. Matersk\u00e1 spolo\u010dnos\u0165 si formou l\u00edzingu prenaj\u00edma priestory na bankov\u00fa \u010dinnos\u0165, pri\u010dom sa jedn\u00e1 o \u0161tandardn\u00e9 l\u00edzingov\u00e9 zmluvy so stanovenou cenou n\u00e1jmu, zmluvy neobsahuj\u00fa variabiln\u00e9 l\u00edzingov\u00e9 spl\u00e1tky. Pri tak\u00fdchto zmluv\u00e1ch model vy\u017eaduje, aby n\u00e1jomca ako majetok vyk\u00e1zal pr\u00e1vo pou\u017e\u00edvania (right of use), ktor\u00fd je prezentovan\u00fd v pozn\u00e1mke \u201eDlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201c a z\u00e1v\u00e4zok z pren\u00e1jmu vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eFinan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote\u201c. Pr\u00e1vo pou\u017e\u00edvania sa odpisuje a z\u00e1v\u00e4zok sa \u00faro\u010d\u00ed. Toto m\u00e1 za n\u00e1sledok vy\u0161\u0161ie n\u00e1klady u v\u00e4\u010d\u0161iny l\u00edzingov hne\u010f na za\u010diatku, aj ke\u010f n\u00e1jomca plat\u00ed kon\u0161tantn\u00e9 ro\u010dn\u00e9 n\u00e1jomn\u00e9. Skupina pri stanoven\u00ed hodnoty l\u00edzingov\u00e9ho z\u00e1v\u00e4zku berie do \u00favahy v\u0161etky z\u00e1v\u00e4zky, vr\u00e1tane opci\u00ed na pred\u013a\u017eenie alebo skr\u00e1tenie kontraktu. Uplatnenie opci\u00ed v\u017edy z\u00e1le\u017e\u00ed od konkr\u00e9tnej situ\u00e1cie. \u0160tandard povo\u013euje aj nieko\u013eko v\u00fdnimiek pre n\u00e1jomcu, ktor\u00e9 obsahuj\u00fa: \u2022 l\u00edzingy s dobou n\u00e1jmu 12 mesiacov a menej a ktor\u00e9 neobsahuj\u00fa k\u00fapnu opciu, \u2022 l\u00edzingy, pri ktor\u00fdch predmet n\u00e1jmu m\u00e1 n\u00edzku hodnotu (tzv. \u201esmall-ticket\u201d l\u00edzingy). Skupina uplat\u0148uje obidve v\u00fdnimky. \u00dahrady n\u00e1jomn\u00e9ho pri kr\u00e1tkodobom pren\u00e1jme do 12 mesiacov s\u00fa vyk\u00e1zan\u00e9 v s\u00fahrnom v\u00fdkaze ziskov a str\u00e1t v obdob\u00ed, za ktor\u00e9 s\u00fa platen\u00e9. Rovnak\u00fd \u00fa\u010dtovn\u00fd postup je uplatnen\u00fd pri pren\u00e1jme predmetov s n\u00edzkou obstar\u00e1vacou hodnotou. Za n\u00edzku obstar\u00e1vaciu cenu skupina pova\u017euje predmety, ktor\u00fdch cena je maxim\u00e1lne 5 000 EUR. Skupina ako prenaj\u00edmate\u013e V pr\u00edpade postavenia skupiny ako prenaj\u00edmate\u013ea, skupina prvotne posudzuje, \u010di l\u00edzing m\u00e1 formu finan\u010dn\u00e9ho alebo operat\u00edvneho l\u00edzingu. Pre klasifik\u00e1ciu l\u00edzingu skupina realizuje celkov\u00e9 pos\u00fadenie, \u010di v r\u00e1mci l\u00edzingu sa pres\u00favaj\u00fa takmer v\u0161etky rizik\u00e1 a v\u00fdhody vypl\u00fdvaj\u00face z vlastn\u00edctva akt\u00edva. V pr\u00edpade presunu takmer v\u0161etk\u00fdch riz\u00edk a v\u00fdhod, dan\u00fd l\u00edzing sa klasifikuje ako finan\u010dn\u00fd. V opa\u010dnom pr\u00edpade ako operat\u00edvny l\u00edzing. Jedn\u00fdm z indik\u00e1torov finan\u010dn\u00e9ho l\u00edzingu je d\u013a\u017eka pren\u00e1jmu trvaj\u00faca po\u010das takmer celkovej ekonomickej \u017eivotnosti akt\u00edva. Skupina vykazuje spl\u00e1tky n\u00e1jomn\u00e9ho v r\u00e1mci operat\u00edvneho l\u00edzingu na rovnomernej b\u00e1ze po\u010das trvania pren\u00e1jmu v pozn\u00e1mke \u201eOstatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata)\u201c v polo\u017eke \u201eV\u00fdnosy z nebankov\u00fdch \u010dinnost\u00ed\u201c. Skupina ako n\u00e1jomca Skupina si prenaj\u00edma nehnute\u013enosti a in\u00fd podobn\u00fd majetok (obchodn\u00e9 priestory pobo\u010diek, parkovacie miesta, d\u00e1tov\u00e9 centrum a pod.) v r\u00e1mci dlhodobej\u0161ieho pren\u00e1jmu. Inform\u00e1cie o majetku prenajatom formou l\u00edzingu s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eDlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201c v polo\u017eke \u201ePozemky a budovy \u2013 Pr\u00e1vo na u\u017e\u00edvanie\u201c. Inform\u00e1cie o l\u00edzingoch, kde skupina je ako n\u00e1jomca, s\u00fa prezentovan\u00e9 v pozn\u00e1mke \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c. \n \n \n \n n) Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj s\u00fa, ke\u010f sa pr\u00edslu\u0161n\u00e1 \u00fa\u010dtovn\u00e1 hodnota z\u00edska sp\u00e4\u0165 viac prostredn\u00edctvom predajnej transakcie, ako prostredn\u00edctvom nepretr\u017eit\u00e9ho pou\u017e\u00edvania. T\u00e1to podmienka sa pova\u017euje za splnen\u00fa, iba ak je predaj vysoko pravdepodobn\u00fd a majetok (alebo skupiny na vyradenie) je okam\u017eite k dispoz\u00edcii na predaj a okrem toho sa mana\u017ement zaviazal k predaju. Okrem toho mus\u00ed by\u0165 predajn\u00e1 transakcia ukon\u010den\u00e1 do dvan\u00e1stich mesiacov. Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj sa oce\u0148uj\u00fa ni\u017e\u0161ou sumou ako p\u00f4vodn\u00e1 \u00fa\u010dtovn\u00e1 hodnota alebo re\u00e1lna hodnota zn\u00ed\u017een\u00e1 o n\u00e1klady na predaj a vykazuj\u00fa sa v polo\u017eke \u201eNeobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj\u201c. \n \n \n \n o) Rezervy na z\u00e1v\u00e4zky Ak je skupina vystaven\u00e1 potenci\u00e1lnym z\u00e1v\u00e4zkom zo s\u00fadnych sporov alebo nepriamym z\u00e1v\u00e4zkom, ktor\u00e9 s\u00fa d\u00f4sledkom minulej udalosti, pri\u010dom je pravdepodobn\u00e9, \u017ee na vyrovnanie t\u00fdchto z\u00e1v\u00e4zkov bude treba vynalo\u017ei\u0165 pe\u0148a\u017en\u00e9 prostriedky, \u010do m\u00e1 za n\u00e1sledok zn\u00ed\u017eenie zdrojov predstavuj\u00facich ekonomick\u00fd \u00fa\u017eitok a v\u00fd\u0161ku vypl\u00fdvaj\u00facej straty mo\u017eno primerane odhadn\u00fa\u0165, hodnota rezerv na z\u00e1v\u00e4zky sa vykazuje ako n\u00e1klad a z\u00e1v\u00e4zok. Ak\u00e1ko\u013evek strata s\u00favisiaca so za\u00fa\u010dtovan\u00edm rezervy na z\u00e1v\u00e4zky sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t za pr\u00edslu\u0161n\u00e9 obdobie. \n \n p) Rezervy na zamestnaneck\u00e9 po\u017eitky Matersk\u00e1 spolo\u010dnos\u0165 m\u00e1 dlhodob\u00e9 programy so stanoven\u00fdmi po\u017eitkami pozost\u00e1vaj\u00face z jednorazov\u00e9ho pr\u00edspevku pri odchode do d\u00f4chodku. K 31. decembru 2025 mala matersk\u00e1 spolo\u010dnos\u0165 v eviden\u010dnom stave 3 389 zamestnancov, ktor\u00ed boli s\u00fa\u010das\u0165ou programu (31. december 2024: 3 407 zamestnancov). Sp\u00f4sob v\u00fdpo\u010dtu z\u00e1v\u00e4zku vych\u00e1dza z poistnomatematick\u00fdch v\u00fdpo\u010dtov, ktor\u00e9 s\u00fa zalo\u017een\u00e9 na veku zamestnanca, odpracovan\u00fdch rokoch, fluktu\u00e1cii, \u00famrtnostn\u00fdch tabu\u013ek\u00e1ch a diskontn\u00fdch \u00farokov\u00fdch sadzb\u00e1ch. \n \n N\u00e1klady na zamestnaneck\u00e9 po\u017eitky sa odhaduj\u00fa met\u00f3dou projektovanej jednotky kreditu s poistnomatematick\u00fdm ocenen\u00edm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky a oce\u0148uj\u00fa v s\u00fa\u010dasnej hodnote predpokladan\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch v\u00fddavkov diskontovan\u00fdch \u00farokovou sadzbou pribli\u017euj\u00facou sa sadzbe cenn\u00fdch papierov s pevn\u00fdm v\u00fdnosom s investi\u010dn\u00fdm stup\u0148om. Zisky a straty zo z\u00e1v\u00e4zku z rezervy na pr\u00edspevok pri odchode do d\u00f4chodku sa vykazuj\u00fa v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d, kde s\u00fa uveden\u00e9 aj hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch. Diskont zo z\u00e1v\u00e4zku z tejto rezervy sa vykazuje v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. V\u00fd\u0161ka rezervy na zamestnaneck\u00e9 po\u017eitky sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eRezervy na z\u00e1v\u00e4zky\u201d. Skupina m\u00e1 tie\u017e program so stanoven\u00fdmi pr\u00edspevkami pre zamestnancov. V\u0161etky pr\u00edspevky spolo\u010dnosti s\u00fa zahrnut\u00e9 v osobn\u00fdch n\u00e1kladoch v pozn\u00e1mke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. \n \n \n \n \n q) \u010casov\u00e9 rozl\u00ed\u0161enie \u00farokov \u010casovo rozl\u00ed\u0161en\u00e9 \u00farokov\u00e9 v\u00fdnosy a n\u00e1klady vz\u0165ahuj\u00face sa na finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky sa vykazuj\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky spolo\u010dne s akt\u00edvami alebo z\u00e1v\u00e4zkami uveden\u00fdmi vo v\u00fdkaze o finan\u010dnej situ\u00e1cii. \n \n \n r) Klasifikovanie z\u00e1v\u00e4zkov Skupina klasifikuje z\u00e1v\u00e4zky na konci \u00fa\u010dtovn\u00e9ho obdobia ako kr\u00e1tkodob\u00fd z\u00e1v\u00e4zok, ak: \u2022 z\u00e1v\u00e4zok dr\u017e\u00ed prim\u00e1rne na \u00fa\u010dely obchodovania, \u2022 z\u00e1v\u00e4zok sa m\u00e1 vyrovna\u0165 do dvan\u00e1stich mesiacov po obdob\u00ed vykazovania; alebo \u2022 skupina nem\u00e1 bezpodmiene\u010dn\u00e9 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia odlo\u017ei\u0165 vyrovnanie z\u00e1v\u00e4zku po\u010das obdobia najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia. Ostatn\u00e9 z\u00e1v\u00e4zky s\u00fa klasifikovan\u00e9 ako dlhodob\u00e9. Ako dlhodob\u00fd by bol klasifikovan\u00fd aj z\u00e1v\u00e4zok, ak skupina m\u00e1 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia refinancova\u0165 alebo op\u00e4tovne obnovi\u0165 z\u00e1v\u00e4zok na obdobie najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia v s\u00falade s pr\u00edslu\u0161enstvom existuj\u00facej p\u00f4\u017ei\u010dky a to aj vtedy, ak by bol inak splatn\u00fd po\u010das krat\u0161ieho obdobia. \n \n \n \n \n s) Vykazovanie v\u00fdnosov a n\u00e1kladov V\u00fdnosy predstavuj\u00fa zv\u00fd\u0161enia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou zhodnotenia akt\u00edv, alebo zn\u00ed\u017eenia z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zv\u00fd\u0161eniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na vklady akcion\u00e1rov. \n \n N\u00e1klady predstavuj\u00fa zn\u00ed\u017eenia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou \u00fabytku akt\u00edv alebo zn\u00ed\u017eenia ich u\u017eito\u010dnosti alebo vzniku z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zn\u00ed\u017eeniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na rozdelenie zisku akcion\u00e1rom. Pri \u00fa\u010dtovan\u00ed n\u00e1kladov a v\u00fdnosov skupina posudzuje ka\u017ed\u00fa zmluvu a podmienky produktu osobitne s cie\u013eom ur\u010di\u0165: \u2022 slu\u017ebu alebo in\u00e9 plnenie, za ktor\u00e9 je odmena prijat\u00e1 alebo platen\u00e1, \u2022 obdobie, v ktorom maj\u00fa by\u0165 v\u00fdnosy alebo n\u00e1klady vyk\u00e1zan\u00e9, \u2022 spr\u00e1vnu v\u00fd\u0161ku v\u00fdnosov alebo n\u00e1kladov, ktor\u00e9 maj\u00fa by\u0165 vyk\u00e1zan\u00e9 v z\u00e1vislosti od podmienok produktu alebo zmluvy, \u2022 spr\u00e1vne vyk\u00e1zanie v\u0161etk\u00fdch diskontov a rabatov s\u00favisiacich s prijat\u00fdm alebo poskytnut\u00fdm plnen\u00edm, \u2022 v\u00fdznamn\u00fd finan\u010dn\u00fd komponent, ak ho plnenie obsahuje, \u2022 nefinan\u010dn\u00e9 plnenia, \u2022 odmeny klientom, \u2022 neist\u00e9 v\u00fdnosy. \n \n \n \n \n \n \n \n 1. \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru Platen\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa transak\u010dn\u00e9 n\u00e1klady. Transak\u010dn\u00e9 n\u00e1klady predstavuj\u00fa inkrement\u00e1lne n\u00e1klady, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou efekt\u00edvnej \u00farokovej miery a ktor\u00e9 mo\u017eno priamo priradi\u0165 nadobudnutiu, vydaniu alebo disponovaniu s finan\u010dn\u00fdm akt\u00edvom alebo s finan\u010dn\u00fdm pas\u00edvom. Inkrement\u00e1lny v\u00fddaj je v\u00fddaj, ktor\u00fd by nevznikol, keby skupina nenadobudla, nevydala alebo nedisponovala s finan\u010dn\u00fdm n\u00e1strojom. \n Prijat\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa po\u010diato\u010dn\u00e9 poplatky, ktor\u00e9 skupina z\u00edska v s\u00favislosti s nadobudnut\u00edm/poskytnut\u00edm finan\u010dn\u00e9ho n\u00e1stroja a zah\u0155\u0148aj\u00fa kompenz\u00e1ciu za tak\u00e9 aktivity, ako je hodnotenie finan\u010dn\u00e9ho stavu dl\u017en\u00edka, hodnotenie a evidencia garanci\u00ed, z\u00e1ruk a in\u00fdch zabezpe\u010dovac\u00edch opatren\u00ed, pr\u00edprava a spracovanie dokumentov a uzatvorenie transakcie. Efekt\u00edvna \u00farokov\u00e1 miera je sadzba, ktor\u00e1 presne diskontuje predpokladan\u00fa v\u00fd\u0161ku bud\u00facich pe\u0148a\u017en\u00fdch tokov po\u010das predpokladanej ekonomickej \u017eivotnosti finan\u010dn\u00e9ho majetku, pr\u00edpadne po\u010das krat\u0161ieho obdobia. \n \n \u00darokov\u00e9 v\u00fdnosy, n\u00e1klady a poplatky \u00farokov\u00e9ho charakteru vznikaj\u00face zo v\u0161etk\u00fdch \u00faro\u010den\u00fdch n\u00e1strojov okrem polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa \u010dasovo rozli\u0161uj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t pomocou met\u00f3dy efekt\u00edvnej \u00farokovej miery.\n \u00darokov\u00fd v\u00fdnos z polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n \n V\u00fdnosov\u00e9/(n\u00e1kladov\u00e9) \u00faroky z cenn\u00fdch papierov zah\u0155\u0148aj\u00fa v\u00fdnosy z kup\u00f3nov s pevnou a pohyblivou \u00farokovou sadzbou a amortizovan\u00fdm diskontom alebo pr\u00e9miou. V pr\u00edpade, ak je skupina zmluvnou stranou kontraktu, kde je platba za prijat\u00e9 alebo poskytnut\u00e9 plnenie odlo\u017een\u00e1, v\u00fdnosy alebo n\u00e1klady za slu\u017ebu sa vyk\u00e1\u017eu vo v\u00fd\u0161ke prisl\u00fachaj\u00facej cene slu\u017eby a osobitne sa vyk\u00e1\u017eu \u00farokov\u00e9 n\u00e1klady alebo v\u00fdnosy odzrkad\u013euj\u00face financovanie. \n \n \n \n \n \n 2. V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed Poplatky a prov\u00edzie, ktor\u00e9 netvoria s\u00fa\u010das\u0165 efekt\u00edvnej \u00farokovej miery, sa vykazuj\u00fa v n\u00e1kladoch a v\u00fdnosoch v z\u00e1vislosti na skuto\u010dnosti, \u010di slu\u017eba je poskytovan\u00e1 jednorazovo alebo po\u010das stanoven\u00e9ho obdobia. V pr\u00edpade, ak je slu\u017eba prijat\u00e1 alebo poskytovan\u00e9 po\u010das stanoven\u00e9ho obdobia, poplatky a prov\u00edzie sa \u010dasovo rozli\u0161uj\u00fa po\u010das tohto obdobia. Poplatky platen\u00e9 a prijat\u00e9 za jednorazov\u00fa slu\u017ebu s\u00fa vyk\u00e1zan\u00e9 okam\u017eite. Jedn\u00e1 sa o poplatky, ktor\u00e9 nes\u00favisia s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00fdch n\u00e1strojov, ale ide o poplatky, ktor\u00e9 skupina inkasuje alebo plat\u00ed za poskytnutie konkr\u00e9tnej slu\u017eby. \u010casovo nerozli\u0161ovan\u00e9 poplatky s\u00fa poplatky za slu\u017eby vedenia be\u017en\u00fdch \u00fa\u010dtov, realizovanie platobn\u00fdch pr\u00edkazov, spr\u00e1vu \u00faverov, poskytovanie inform\u00e1cii, vykonanie pokynov na n\u00e1kup a predaj cenn\u00fdch papierov pre klientov, spr\u00e1vu portf\u00f3li\u00ed klientskych cenn\u00fdch papierov a pod. Do tejto kateg\u00f3rie skupina zaradila aj prijat\u00e9 prov\u00edzie za sprostredkovanie poistenia pre klientov. Poplatky, ktor\u00e9 s\u00fa \u010dasovo rozl\u00ed\u0161en\u00e9 s\u00fa poplatky za garancie. Poplatky a prov\u00edzie sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto\u201c z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neprece\u0148ovan\u00fdch na re\u00e1lnu hodnotu. Skupina aplikuje \u0161tandard IFRS 15 na zmluvy so z\u00e1kazn\u00edkmi, ak: \u2022 zmluvn\u00e9 strany so zmluvou s\u00fahlasili, \u2022 je mo\u017en\u00e9 identifikova\u0165 pr\u00e1va ka\u017edej strany t\u00fdkaj\u00face sa prevedenia slu\u017eieb, \u2022 je mo\u017en\u00e9 identifikova\u0165 platobn\u00e9 podmienky, \u2022 zmluva m\u00e1 obchodn\u00fa podstatu, \u2022 je pravdepodobn\u00e9, \u017ee za poskytnut\u00fa slu\u017ebu skupina dostane protihodnotu.\n \n \n \n \n \n \n V zmluve skupina identifikuje ka\u017ed\u00fa povinnos\u0165 doda\u0165 slu\u017ebu alebo viacero slu\u017eieb, ktor\u00e9 s\u00fa odli\u0161n\u00e9. Ka\u017ed\u00e9 tak\u00e9to dodanie odli\u0161nej slu\u017eby skupina posudzuje a vykazuje osobitne. V\u00fdnosy s\u00fa \u00fa\u010dtovan\u00e9 v momente, ke\u010f je slu\u017eba dodan\u00e1, t. j. skupina si splnila povinnos\u0165 a z\u00e1kazn\u00edk m\u00e1 mo\u017enos\u0165 z\u00edska\u0165 \u00fa\u017eitky z dodanej slu\u017eby. V\u00fdnos sa vyk\u00e1\u017ee jednorazovo v pr\u00edpade, ak sa jedn\u00e1 o jednorazov\u00fa slu\u017ebu alebo postupne, ak je slu\u017eba dod\u00e1van\u00e1 postupne. Pre ka\u017ed\u00e9 dodanie slu\u017eby sa stanov\u00ed transak\u010dn\u00e1 cena. V pr\u00edpade, ak skupina prijme od klienta plnenie, ale sa o\u010dak\u00e1va, \u017ee \u010das\u0165 tohto plnenia alebo cel\u00e9 plnenie vr\u00e1ti, v\u00fdnos sa nevyk\u00e1\u017ee, prijat\u00e9 plnenie sa \u00fa\u010dtuje ako z\u00e1v\u00e4zok. V pr\u00edpade, ak transak\u010dn\u00e1 cena poskytuje klientovi alebo skupine v\u00fdznamn\u00fd prvok financovania dod\u00e1vky slu\u017eby, zlo\u017eka financovania a cena slu\u017eby sa vyk\u00e1\u017eu samostatne. \n \n \n \n 3. V\u00fdnosy z dividend V\u00fdnosy z dividend sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v momente potvrdenia n\u00e1roku na prijatie dividendy skupinou v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n 4. V\u00fdnosy, pri ktor\u00fdch skupine vznik\u00e1 z\u00e1v\u00e4zok \u010das\u0165 vr\u00e1ti\u0165. Prijat\u00e9 odmeny, pri ktor\u00fdch sa skupina zaviazala \u010das\u0165 prijatej odmeny vr\u00e1ti\u0165, s\u00fa vyk\u00e1zan\u00e9 ako z\u00e1v\u00e4zok. V\u00fd\u0161ka z\u00e1v\u00e4zku sa prehodnocuje pri ka\u017edej \u00fa\u010dtovnej z\u00e1vierke na z\u00e1klade podmienok zmluvy a pravdepodobnosti plnenia. \n \n \n t) Z\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu Skupina vykazuje zisk na akciu pripadaj\u00faci na dr\u017eite\u013eov ka\u017edej triedy akci\u00ed. Skupina vypo\u010d\u00edtala zisk na akciu vydelen\u00edm ziskov pripadaj\u00facich na ka\u017ed\u00fa triedu akci\u00ed v\u00e1\u017een\u00fdm priemern\u00fdm po\u010dtom ka\u017edej triedy akci\u00ed, ktor\u00e9 s\u00fa v obehu po\u010das \u00fa\u010dtovn\u00e9ho obdobia. Zisk pripadaj\u00faci na ka\u017ed\u00fa triedu akci\u00ed sa ur\u010duje na z\u00e1klade nomin\u00e1lnej hodnoty ka\u017edej triedy akci\u00ed vo vz\u0165ahu k percentu\u00e1lnemu podielu celkovej nomin\u00e1lnej hodnoty v\u0161etk\u00fdch akci\u00ed. \n \n \n \n u) Zda\u0148ovanie a odlo\u017een\u00e1 da\u0148 Da\u0148 z pr\u00edjmov vypo\u010d\u00edtala skupina v s\u00falade s predpismi platn\u00fdmi v Slovenskej republike na z\u00e1klade zdanite\u013en\u00e9ho zisku za dan\u00fd rok. Zdanite\u013en\u00fd zisk sa odli\u0161uje od zisku, ktor\u00fd je vyk\u00e1zan\u00fd vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t, preto\u017ee nezah\u0155\u0148a polo\u017eky v\u00fdnosov, resp. n\u00e1kladov, ktor\u00e9 s\u00fa zdanite\u013en\u00e9 alebo odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane v in\u00fdch rokoch, ani polo\u017eky, ktor\u00e9 nie s\u00fa zdanite\u013en\u00e9, resp. odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane. Z\u00e1v\u00e4zok skupiny zo splatnej dane sa vypo\u010d\u00edta pou\u017eit\u00edm sadzby dane platnej k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. Skupina implementovala pravidl\u00e1 z\u00e1kona o glob\u00e1lnej minim\u00e1lnej dani (Pillar II) v spolupr\u00e1ci s materskou spolo\u010dnos\u0165ou zostavuj\u00facou konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku za skupinu. Pravidl\u00e1 o glob\u00e1lnej dani (Pillar II) platia pre subjekty, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou nadn\u00e1rodnej skupiny podnikov, ktor\u00e9 dosiahli konsolidovan\u00fd zisk minim\u00e1lne 750 000 tis. EUR aspo\u0148 v dvoch \u00fa\u010dtovn\u00fdch obdobiach zo \u0161tyroch predch\u00e1dzaj\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed. Vzh\u013eadom na vysok\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie implement\u00e1cia z\u00e1kona nem\u00e1 finan\u010dn\u00fd dopad na skupinu. V zmysle z\u00e1kona \u010d. 507/2023\n \n \n \n \n Z.z. o dorovn\u00e1vacej dani na zabezpe\u010denie minim\u00e1lnej \u00farovne zdanenia nadn\u00e1rodn\u00fdch skup\u00edn podnikov a ve\u013ek\u00fdch vn\u00fatro\u0161t\u00e1tnych skup\u00edn je banka pova\u017eovan\u00e1 za tzv. z\u00e1kladn\u00fd subjekt a kvalifikuje sa v roku 2025 na uplatnenie V\u00fdnimky z v\u00fdpo\u010dtu dorovn\u00e1vacej dane na z\u00e1klade kvalifikovanej spr\u00e1vy pod\u013ea jednotliv\u00fdch \u0161t\u00e1tov (\u010falej \u201ev\u00fdnimka\u201d). Splnenie v\u00fdnimky banka predpoklad\u00e1 aj v nasleduj\u00facich prechodn\u00fdch obdobiach pod\u013ea tohto z\u00e1kona. Od 1. janu\u00e1ra 2024 vst\u00fapila do platnosti novela z\u00e1kona o osobitnom odvode z podnikania v regulovan\u00fdch odvetviach, ktor\u00e1 stanovuje povinnos\u0165 bank\u00e1m plati\u0165 osobitn\u00fd odvod od roku 2024. Po\u010das roka 2025 sa odvod plat\u00ed mesa\u010dne, vo v\u00fd\u0161ke koeficientu 0,0208, \u010do predstavuje sadzbu 24,96 % ro\u010dne z v\u00fdsledku hospod\u00e1renia upraven\u00e9ho na slovensk\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy a o koeficient vyjadruj\u00faci podiel v\u00fdnosov z bankov\u00fdch \u010dinnost\u00ed na celkov\u00fdch v\u00fdnosoch (po\u010das roka 2024 sadzba 30 %). Osobitn\u00fd odvod regulovan\u00fdch subjektov je da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Sadzba odvodu sa bude postupne zni\u017eova\u0165 ka\u017ed\u00fd rok o pribli\u017ene 5 % ro\u010dne, od roku 2028 bude 4,356 %. Pod\u013ea Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (IFRS) sa bankov\u00fd odvod pova\u017euje za formu splatnej dane. Pre da\u0148ov\u00e9 \u00fa\u010dely je klasifikovan\u00fd ako da\u0148ov\u00fd n\u00e1klad a vstupuje do v\u00fdpo\u010dtu z\u00e1kladu dane.\n \n \n \n Skupina implementovala Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed. V zmysle ustanoven\u00ed z\u00e1kona je skupina v postaven\u00ed platite\u013ea dane za klientov a z\u00e1rove\u0148 aj v postaven\u00ed da\u0148ovn\u00edka z transakci\u00ed banky podliehaj\u00facich dani. \n \n \n \n Odlo\u017een\u00fa da\u0148 z pr\u00edjmov vykazuje skupina formou s\u00favahovej met\u00f3dy pri vzniku do\u010dasn\u00fdch rozdielov medzi da\u0148ovou hodnotou akt\u00edv alebo z\u00e1v\u00e4zkov a ich \u00fa\u010dtovnou hodnotou na \u00fa\u010dely finan\u010dn\u00e9ho v\u00fdkazn\u00edctva. Skupina analyzovala dopad zavedenia osobitn\u00e9ho bankov\u00e9ho odvodu na odlo\u017een\u00e9 dane. Na z\u00e1klade anal\u00fdzy skupina identifikovala dve oblasti, pri ktor\u00fdch osobitn\u00fd bankov\u00fd odvod m\u00e1 dopad na odlo\u017een\u00fa da\u0148 a to: \u2022 z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z leasingu, ktor\u00e9 tvoria do\u010dasn\u00fd rozdiel pri v\u00fdpo\u010dte osobitn\u00e9ho odvodu, \u2022 precenenie cenn\u00fdch papierov z portf\u00f3lia oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. Zisk/(strata) z predaja cenn\u00fdch papierov sa n\u00e1sledne zahrnie do z\u00e1kladu pre v\u00fdpo\u010det osobitn\u00e9ho odvodu. Skupina pos\u00fadila dopad vy\u0161\u0161ie uveden\u00fdch dvoch oblast\u00ed na odlo\u017een\u00fa da\u0148 a vzh\u013eadom na nev\u00fdznamnos\u0165 tohto dopadu k 31. decembru 2025, skupina o \u00faprave odlo\u017eenej dane z titulu bankov\u00e9ho odvodu ne\u00fa\u010dtovala. Pri ostatn\u00fdch polo\u017ek\u00e1ch odlo\u017een\u00fdch dan\u00ed skupina pou\u017eila da\u0148ov\u00fa sadzbu platn\u00fa od 1. janu\u00e1ra 2025 pre subjekty, ktor\u00fdch zdanite\u013en\u00e9 v\u00fdnosy s\u00fa 5 mili\u00f3nov a viac t.j. 24 % (24 % k 31. decembru 2024). Odlo\u017een\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky sa vykazuj\u00fa v\u0161eobecne za v\u0161etky zdanite\u013en\u00e9 do\u010dasn\u00e9 rozdiely, odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa v pr\u00edpade, ke\u010f je pravdepodobn\u00e9, \u017ee v bud\u00facnosti bude k dispoz\u00edcii zdanite\u013en\u00fd zisk, s ktor\u00fdm mo\u017eno odpo\u010d\u00edtate\u013en\u00e9 do\u010dasn\u00e9 rozdiely z\u00fa\u010dtova\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky sa navz\u00e1jom z\u00fa\u010dtuj\u00fa, ak existuje pr\u00e1vny n\u00e1rok na z\u00fa\u010dtovanie splatn\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok so splatn\u00fdmi da\u0148ov\u00fdmi z\u00e1v\u00e4zkami a ak s\u00favisia s da\u0148ou z pr\u00edjmov vyrubenou t\u00fdm ist\u00fdm da\u0148ov\u00fdm \u00faradom, pri\u010dom skupina z\u00fa\u010dtovala svoje splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky na netto b\u00e1ze. Skupina v s\u00falade s IAS 12 Dane z pr\u00edjmov vykazuje odlo\u017een\u00fa da\u0148 z transakci\u00ed, ktor\u00e9 pri prvotnom vyk\u00e1zan\u00ed ved\u00fa k rovnak\u00fdm zdanite\u013en\u00fdm a odpo\u010d\u00edtate\u013en\u00fdm do\u010dasn\u00fdm rozdielom. V skupine sp\u013a\u0148aj\u00fa t\u00fato podmienku transakcie l\u00edzingu (pr\u00e1vo na pou\u017eitie a z\u00e1v\u00e4zok z l\u00edzingu). Skupina vykazuje splatn\u00fa da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eSplatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201d alebo \u201eSplatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d a odlo\u017een\u00fa da\u0148 v polo\u017eke \u201eOdlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201c alebo \u201eOdlo\u017een\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d. \n \n \n Skupina je platcom r\u00f4znych miestnych dan\u00ed a dane z pridanej hodnoty (DPH). R\u00f4zne miestne dane a DPH, na ktor\u00fa skupina nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie, sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. DPH z obstarania dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku vstupuje do obstar\u00e1vacej ceny dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309112648858": { "value": "\n \n a) Z\u00e1klad prezent\u00e1cie Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka skupiny (\u201e\u00fa\u010dtovn\u00e1 z\u00e1vierka\u201d) za rok 2025 a porovnate\u013en\u00e9 \u00fadaje za rok 2024 boli vypracovan\u00e9 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (International Financial Reporting Standards) v znen\u00ed prijatom org\u00e1nmi Eur\u00f3pskej \u00fanie (\u201eE\u00da\u201d) v nariaden\u00ed komisie (ES) \u010d. 1 126/2008 v znen\u00ed neskor\u0161\u00edch nariaden\u00ed vr\u00e1tane platn\u00fdch interpret\u00e1ci\u00ed Medzin\u00e1rodn\u00e9ho v\u00fdboru pre interpret\u00e1ciu finan\u010dn\u00fdch \u0161tandardov (\u201eIFRIC\u201c), \u010falej \u201eIFRS\u201d. \n \n \n Skupina pripravuje \n \n individu\u00e1lnu a konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku a v\u00fdro\u010dn\u00fa spr\u00e1vu pod\u013ea osobitn\u00fdch predpisov \u2013 nariadenia Eur\u00f3pskeho parlamentu a rady (ES) 1606/2002 o uplat\u0148ovan\u00ed Medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov (IFRS). Individu\u00e1lna a konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka v s\u00falade s IFRS vypracovan\u00e1 k 31. decembru 2025 s d\u00e1tumom 20. febru\u00e1ra 2026 bude po zostaven\u00ed ulo\u017een\u00e1 v registri \u00fa\u010dtovn\u00fdch z\u00e1vierok v s\u00falade so Z\u00e1konom \u010d. 431/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed \n \n neskor\u0161\u00edch predpisov.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309121354855": { "value": "\n Upraven\u00fd IFRS \u00fa\u010dtovn\u00fd \u0161tandard, ktor\u00fd je \u00fa\u010dinn\u00fd pre be\u017en\u00e9 \u00fa\u010dtovn\u00e9 obdobie V be\u017enom roku skupina uplatnila dodatky k IAS 21 \u201eCh\u00fdbaj\u00faca konvertibilita\u201c, ktor\u00e9 vydala Rada pre medzin\u00e1rodn\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy (IASB) a prijala E\u00da, ktor\u00e9 s\u00fa povinne \u00fa\u010dinn\u00e9 pre \u00fa\u010dtovn\u00e9 obdobie za\u010d\u00ednaj\u00face sa 1. janu\u00e1ra 2025 alebo nesk\u00f4r. Uplatnenie t\u00fdchto dodatkov nemalo v\u00fdznamn\u00fd dopad na zverejnenia ani sumy vyk\u00e1zan\u00e9 v tejto \u00fa\u010dtovnej z\u00e1vierke. Nov\u00e9 a revidovan\u00e9 \u00da\u010dtovn\u00e9 \u0161tandardy IFRS, ktor\u00e9 prijala E\u00da, ale zatia\u013e nenadobudli \u00fa\u010dinnos\u0165 K d\u00e1tumu schv\u00e1lenia tejto \u00fa\u010dtovnej z\u00e1vierky skupina neuplat\u0148ovala nasleduj\u00face dodatky k IFRS \u00fa\u010dtovn\u00fdm \u0161tandardom, ktor\u00e9 vydala IASB a prijala E\u00da a ktor\u00e9 zatia\u013e nenadobudli \u00fa\u010dinnos\u0165: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00fd \u0161tandard N\u00e1zov D\u00e1tum \u00fa\u010dinnosti
Dodatky k IFRS 9 a IFRS 7 Dodatky ku klasifik\u00e1cii a oce\u0148ovaniu finan\u010dn\u00fdch n\u00e1strojov 1. janu\u00e1r 2026
Dodatky k IFRS 9 a IFRS 7 Zmluvy o dod\u00e1vke elektrickej energie z\u00e1vislej od obnovite\u013en\u00fdch zdrojov 1. janu\u00e1r 2026
Dodatky k IFRS 1, IFRS 7, IFRS 9, IFRS 10 a IAS 7 Ro\u010dn\u00e9 zlep\u0161enia IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov \u2013 11. diel 1. janu\u00e1r 2026
\n Nov\u00e9 a revidovan\u00e9 \u00da\u010dtovn\u00e9 \u0161tandardy IFRS, ktor\u00e9 boli vydan\u00e9, ale E\u00da ich neprijala V s\u00fa\u010dasnosti sa IFRS \u00fa\u010dtovn\u00e9 \u0161tandardy tak, ako boli prijat\u00e9 E\u00da, v\u00fdznamne neodli\u0161uj\u00fa od IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov vydan\u00fdch Radou pre medzin\u00e1rodn\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy (IASB) okrem nasleduj\u00facich nov\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov a dodatkov k existuj\u00facim \u00fa\u010dtovn\u00fdm \u0161tandardom, ktor\u00e9 neboli prijat\u00e9 E\u00da k d\u00e1tumu schv\u00e1lenia tejto \u00fa\u010dtovnej z\u00e1vierky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00fd \u0161tandard N\u00e1zov Stav prijatia zo strany E\u00da
IFRS 18 Prezent\u00e1cia a zverej\u0148ovanie v \u00fa\u010dtovnej z\u00e1vierke (d\u00e1tum \u00fa\u010dinnosti pod\u013ea IASB: 1. janu\u00e1r 2027) Zatia\u013e neprijat\u00e9 Eur\u00f3pskou \u00faniou
IFRS 19 a \u010fal\u0161ie dodatky Dc\u00e9rske spolo\u010dnosti bez verejnej zodpovednosti: Zverej\u0148ovanie (d\u00e1tum \u00fa\u010dinnosti pod\u013ea IASB: 1. janu\u00e1r 2027) Zatia\u013e neprijat\u00e9 Eur\u00f3pskou \u00faniou
Dodatky k IAS 21 Prepo\u010det do hyperinfla\u010dnej prezenta\u010dnej meny (d\u00e1tum \u00fa\u010dinnosti pod\u013ea IASB: 1. janu\u00e1r 2027) Zatia\u013e neprijat\u00e9 Eur\u00f3pskou \u00faniou
IFRS 14 \u00da\u010dty \u010dasov\u00e9ho rozl\u00ed\u0161enia pri regul\u00e1cii (d\u00e1tum \u00fa\u010dinnosti pod\u013ea IASB: 1. janu\u00e1r 2016) Eur\u00f3pska komisia sa rozhodla, \u017ee neza\u010dne proces schva\u013eovania tohto predbe\u017en\u00e9ho \u0161tandardu a po\u010dk\u00e1 na jeho kone\u010dn\u00e9 znenie.
Dodatky k IFRS 10 a IAS 28 Predaj alebo vklad majetku medzi investorom a jeho pridru\u017eenou spolo\u010dnos\u0165ou alebo spolo\u010dn\u00fdm podnikom a \u010fal\u0161ie dodatky (d\u00e1tum \u00fa\u010dinnosti odlo\u017eila IASB na neur\u010dito, ale skor\u0161ie uplatnenie je povolen\u00e9) Proces schva\u013eovania bol odlo\u017een\u00fd na neur\u010dito, k\u00fdm nebude ukon\u010den\u00fd projekt sk\u00famania met\u00f3dy vlastn\u00e9ho imania.
\n Skupina neo\u010dak\u00e1va, \u017ee prijatie uveden\u00fdch \u0161tandardov bude ma\u0165 v\u00fdznamn\u00fd vplyv na \u00fa\u010dtovn\u00fa z\u00e1vierku skupiny v bud\u00facich obdobiach. \u00da\u010dtovanie o zabezpe\u010dovac\u00edch n\u00e1strojoch v s\u00favislosti s portf\u00f3liom finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov, ktor\u00e9ho z\u00e1sady E\u00da zatia\u013e neprijala, zost\u00e1va na\u010falej neupraven\u00e9. Na z\u00e1klade odhadov skupiny uplatnenie \u00fa\u010dtovania o zabezpe\u010dovac\u00edch n\u00e1strojoch v s\u00favislosti s portf\u00f3liom finan\u010dn\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov pod\u013ea IAS 39 \u201eFinan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie\u201c by nemalo v\u00fdznamn\u00fd vplyv na \u00fa\u010dtovn\u00fa z\u00e1vierku, ak by sa uplatnilo k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. STRU\u010cN\u00dd POPIS NOV\u00ddCH A REVIDOVAN\u00ddCH \u0160TANDARDOV \u2022 IFRS 18 Prezent\u00e1cia a zverej\u0148ovanie v \u00fa\u010dtovnej z\u00e1vierke, vydan\u00fd IASB d\u0148a 9. apr\u00edla 2024, nahrad\u00ed IAS 1 Prezent\u00e1cia \u00fa\u010dtovnej z\u00e1vierky. \u0160tandard zav\u00e1dza tri s\u00fabory nov\u00fdch po\u017eiadaviek, ktor\u00e9 maj\u00fa zlep\u0161i\u0165 vykazovanie finan\u010dnej v\u00fdkonnosti spolo\u010dnost\u00ed a poskytn\u00fa\u0165 investorom lep\u0161\u00ed z\u00e1klad pre anal\u00fdzu a porovnanie spolo\u010dnost\u00ed. Hlavn\u00e9 zmeny v novom \u0161tandarde v porovnan\u00ed s IAS 1 zah\u0155\u0148aj\u00fa: a) zavedenie kateg\u00f3ri\u00ed (prev\u00e1dzkov\u00e1, investi\u010dn\u00e1, finan\u010dn\u00e1, da\u0148 z pr\u00edjmov a ukon\u010den\u00e9 \u010dinnosti) a definovan\u00fdch medzis\u00fa\u010dtov vo v\u00fdkaze ziskov a str\u00e1t; b) zavedenie po\u017eiadaviek na zlep\u0161enie agreg\u00e1cie a roz\u010dle\u0148ovania; c) zavedenie zverej\u0148ovania inform\u00e1ci\u00ed o ukazovate\u013eoch v\u00fdkonnosti ur\u010den\u00fdch veden\u00edm (MPMs) v pozn\u00e1mkach k \u00fa\u010dtovnej z\u00e1vierke. \u2022 IFRS 19 Dc\u00e9rske spolo\u010dnosti bez verejnej zodpovednosti: Zverej\u0148ovanie, vydan\u00fd IASB d\u0148a 9. m\u00e1ja 2024 a upraven\u00fd IASB d\u0148a 21. augusta 2025. \u0160tandard povo\u013euje dc\u00e9rskej spolo\u010dnosti poskytova\u0165 obmedzen\u00e9 zverejnenia pri uplat\u0148ovan\u00ed IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov v jej \u00fa\u010dtovnej z\u00e1vierke. IFRS 19 nie je povinn\u00fd pre dc\u00e9rske spolo\u010dnosti, ktor\u00e9 sp\u013a\u0148aj\u00fa definovan\u00e9 podmienky, a stanovuje po\u017eiadavky na zverej\u0148ovanie pre dc\u00e9rske spolo\u010dnosti, ktor\u00e9 sa rozhodn\u00fa tento \u0161tandard uplat\u0148ova\u0165. \u2022 Dodatky k IAS 21 Vplyvy zmien kurzov cudz\u00edch mien: Ch\u00fdbaj\u00faca konvertibilita, vydan\u00e9 IASB d\u0148a 15. augusta 2023. Dodatky obsahuj\u00fa usmernenie, ktor\u00e9 vysvet\u013euje, kedy je mena vymenite\u013en\u00e1 a ako ur\u010di\u0165 v\u00fdmenn\u00fd kurz, ke\u010f nie je vymenite\u013en\u00e1.\n \u2022 Dodatky k IAS 21 Vplyvy zmien kurzov cudz\u00edch mien: Prepo\u010det do hyperinfla\u010dnej prezenta\u010dnej meny, vydan\u00e9 IASB d\u0148a 13. novembra 2025. Dodatky vysvet\u013euj\u00fa, ako by spolo\u010dnosti mali prepo\u010d\u00edta\u0165 finan\u010dn\u00e9 v\u00fdkazy z nehyperinfla\u010dnej meny do hyperinfla\u010dnej. \u2022 Dodatky k IFRS 9 a IFRS 7: Dodatky ku klasifik\u00e1cii a oce\u0148ovaniu finan\u010dn\u00fdch n\u00e1strojov, vydan\u00e9 IASB d\u0148a 30. m\u00e1ja 2024. Dodatky vysvet\u013euj\u00fa klasifik\u00e1ciu finan\u010dn\u00fdch akt\u00edv s environment\u00e1lnymi, soci\u00e1lnymi a spr\u00e1vnymi aspektmi (ESG) a podobn\u00fdmi prvkami. Dodatky tie\u017e \u0161pecifikuj\u00fa d\u00e1tum, ku ktor\u00e9mu sa ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho akt\u00edva alebo finan\u010dn\u00e9ho z\u00e1v\u00e4zku, a zav\u00e1dzaj\u00fa dodato\u010dn\u00e9 po\u017eiadavky na zverej\u0148ovanie t\u00fdkaj\u00face sa invest\u00edci\u00ed do n\u00e1strojov vlastn\u00e9ho imania oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku a finan\u010dn\u00fdch n\u00e1strojov s podmienen\u00fdmi prvkami. \u2022 Dodatky k IFRS 9 a IFRS 7: Zmluvy o dod\u00e1vke elektrickej energie z\u00e1vislej od obnovite\u013en\u00fdch zdrojov, vydan\u00e9 IASB d\u0148a 18. decembra 2024. Po\u017eiadavky IFRS 9 na vlastn\u00e9 pou\u017eitie boli upraven\u00e9 tak, aby zah\u0155\u0148ali faktory, ktor\u00e9 mus\u00ed \u00fa\u010dtovn\u00e1 jednotka zoh\u013eadni\u0165 pri uplat\u0148ovan\u00ed bodu IFRS 9:2.4 na zmluvy o n\u00e1kupe a odbere elektrickej energie z obnovite\u013en\u00fdch zdrojov, kde zdroj v\u00fdroby elektrickej energie z\u00e1vis\u00ed od pr\u00edrody. Po\u017eiadavky IFRS 9 na \u00fa\u010dtovanie o zabezpe\u010dovac\u00edch n\u00e1strojoch boli upraven\u00e9 tak, \u017ee povo\u013euj\u00fa \u00fa\u010dtovnej jednotke, ktor\u00e1 vyu\u017e\u00edva zmluvu o dod\u00e1vke elektrickej energie z\u00e1vislej od obnovite\u013en\u00fdch zdrojov so \u0161pecifikovan\u00fdmi prvkami ako zabezpe\u010dovac\u00ed n\u00e1stroj, ur\u010di\u0165 variabiln\u00fd objem predpokladan\u00fdch transakci\u00ed s elektrickou energiou ako zabezpe\u010dovan\u00fa polo\u017eku, ak s\u00fa splnen\u00e9 \u0161pecifikovan\u00e9 krit\u00e9ri\u00e1, a oce\u0148ova\u0165 zabezpe\u010dovan\u00fa polo\u017eku za pou\u017eitia rovnak\u00fdch predpokladov oh\u013eadom objemu, ak\u00e9 sa pou\u017eili pre zabezpe\u010dovac\u00ed n\u00e1stroj. Dodatky k IFRS 7 a IFRS 19 zav\u00e1dzaj\u00fa po\u017eiadavky na zverej\u0148ovanie inform\u00e1ci\u00ed o zmluv\u00e1ch o dod\u00e1vke elektrickej energie z\u00e1vislej od obnovite\u013en\u00fdch zdrojov so \u0161pecifikovan\u00fdmi prvkami. \u2022 Dodatky k IFRS 1, IFRS 7, IFRS 9, IFRS 10 a IAS 7: Ro\u010dn\u00e9 zlep\u0161enia IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov \u2013 11. diel, vydan\u00fd IASB d\u0148a 18. j\u00fala 2024. Tieto dodatky zah\u0155\u0148aj\u00fa vysvetlenia, zjednodu\u0161enia, opravy a zmeny v t\u00fdchto oblastiach: a) \u00fa\u010dtovanie o zabezpe\u010dovac\u00edch n\u00e1strojoch v pr\u00edpade \u00fa\u010dtovnej jednotky uplat\u0148uj\u00facej IFRS \u00fa\u010dtovn\u00e9 \u0161tandardy po prv\u00fdkr\u00e1t (IFRS 1), b) zisk alebo strata z ukon\u010denia vykazovania (IFRS 7), c) zverejnenie odlo\u017een\u00e9ho rozdielu medzi re\u00e1lnou hodnotou a transak\u010dnou cenou (IFRS 7), d) \u00favod a zverej\u0148ovanie inform\u00e1ci\u00ed o \u00faverovom riziku (IFRS 7), e) ukon\u010denie vykazovania l\u00edzingov\u00fdch z\u00e1v\u00e4zkov na strane n\u00e1jomcu (IFRS 9), f) transak\u010dn\u00e1 cena (IFRS 9), g) ur\u010denie \u201ede facto z\u00e1stupcu\u201c (IFRS 10), h) met\u00f3da oce\u0148ovania obstar\u00e1vacou cenou (IAS 7). \u2022 IFRS 14 \u00da\u010dty \u010dasov\u00e9ho rozl\u00ed\u0161enia pri regul\u00e1cii, vydan\u00fd IASB d\u0148a 30. janu\u00e1ra 2014. Tento \u0161tandard m\u00e1 umo\u017eni\u0165 \u00fa\u010dtovn\u00fdm jednotk\u00e1m, ktor\u00e9 uplat\u0148uj\u00fa IFRS \u00fa\u010dtovn\u00e9 \u0161tandardy po prv\u00fdkr\u00e1t a v s\u00fa\u010dasnosti vykazuj\u00fa \u00fa\u010dty \u010dasov\u00e9ho rozl\u00ed\u0161enia pri regul\u00e1cii v s\u00falade s ich predch\u00e1dzaj\u00facimi \u00fa\u010dtovn\u00fdmi \u0161tandardmi, aby v tom pokra\u010dovali aj po prechode na IFRS \u00fa\u010dtovn\u00e9 \u0161tandardy. \u2022 Dodatky k IFRS 10 Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka a IAS 28 Invest\u00edcie do pridru\u017een\u00fdch spolo\u010dnost\u00ed a spolo\u010dn\u00fdch podnikov: Predaj alebo vklad majetku medzi investorom a jeho pridru\u017eenou spolo\u010dnos\u0165ou alebo spolo\u010dn\u00fdm podnikom, vydan\u00e9 IASB d\u0148a 11. septembra 2014. Dodatky sa zaoberaj\u00fa konfliktom medzi po\u017eiadavkami IAS 28 a IFRS 10 a objas\u0148uj\u00fa, \u017ee pri transakcii zah\u0155\u0148aj\u00facej pridru\u017een\u00fa spolo\u010dnos\u0165 alebo spolo\u010dn\u00fd podnik z\u00e1vis\u00ed rozsah vyk\u00e1zania zisku alebo straty od toho, \u010di predan\u00e9 alebo vlo\u017een\u00e9 akt\u00edva predstavuj\u00fa podnik.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310095743490": { "value": "\n V\u00fdchodisk\u00e1 zostavenia \u00fa\u010dtovnej z\u00e1vierky \n \n \u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 za predpokladu, \u017ee skupina bude aj na\u010falej pokra\u010dova\u0165 \n \n \n v \u010dinnosti\n a na z\u00e1klade princ\u00edpu \u010dasov\u00e9ho rozl\u00ed\u0161enia, t. j. vplyv transakci\u00ed a ostatn\u00fdch udalost\u00ed skupina vykazuje v \u010dase ich vzniku. Transakcie a ostatn\u00e9 udalosti sa vykazuj\u00fa vo v\u00fdsledku hospod\u00e1renia v obdob\u00ed, s ktor\u00fdm s\u00favisia. \n \n \n Pou\u017eit\u00e1 mena v \u00fa\u010dtovnej z\u00e1vierke je euro (\u201eEUR\u201c) a zostatky s\u00fa uveden\u00e9 v tis\u00edcoch eur, pokia\u013e sa neuv\u00e1dza inak.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310095131512": { "value": "\n \u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 za predpokladu, \u017ee skupina bude aj na\u010falej pokra\u010dova\u0165 \n \n v \u010dinnosti\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310095705056": { "value": "\n Pou\u017eit\u00e1 mena v \u00fa\u010dtovnej z\u00e1vierke je euro (\u201eEUR\u201c) a zostatky s\u00fa uveden\u00e9 v tis\u00edcoch eur, pokia\u013e sa neuv\u00e1dza inak.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309111607765": { "value": "\n \n V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 odhady a neistoty Zostavenie \u00fa\u010dtovnej z\u00e1vierky v s\u00falade s IFRS vy\u017eaduje vypracovanie odhadov a predpokladov, ktor\u00e9 maj\u00fa vplyv na vykazovan\u00e9 sumy akt\u00edv a z\u00e1v\u00e4zkov a na vypracovanie dohadn\u00fdch akt\u00edvnych a pas\u00edvnych polo\u017eiek k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky, ako aj na vykazovan\u00e9 sumy v\u00fdnosov a n\u00e1kladov po\u010das \u00fa\u010dtovn\u00e9ho obdobia. Skuto\u010dn\u00e9 v\u00fdsledky sa m\u00f4\u017eu od odhadov l\u00ed\u0161i\u0165 o bud\u00face zmeny ekonomick\u00fdch podmienok podnikate\u013esk\u00fdch strat\u00e9gi\u00ed, regula\u010dn\u00fdch opatren\u00ed, \u00fa\u010dtovn\u00fdch pravidiel, resp. in\u00fdch faktorov, a m\u00f4\u017eu zapr\u00ed\u010dini\u0165 zmenu odhadov, \u010do m\u00f4\u017ee v\u00fdznamne ovplyvni\u0165 finan\u010dn\u00e9 postavenie a v\u00fdsledok hospod\u00e1renia. Vplyv zmeny \u00fa\u010dtovn\u00fdch odhadov je zahrnut\u00fd v hospod\u00e1rskom v\u00fdsledku toho obdobia, v ktorom d\u00f4jde k zmene odhadu za predpokladu, \u017ee zmeny ovplyvnia iba dan\u00e9 obdobie, alebo hospod\u00e1rskeho v\u00fdsledku aj nasleduj\u00facich obdob\u00ed, pokia\u013e zmena ovplyvn\u00ed aj obdobia nasleduj\u00face. \n \n V\u00fdznamn\u00e9 oblasti s potrebou subjekt\u00edvneho \u00fasudku: \u2022 Tvorba opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a identifikovan\u00e9 bud\u00face mo\u017en\u00e9 z\u00e1v\u00e4zky zah\u0155\u0148a ve\u013ea neist\u00f4t t\u00fdkaj\u00facich sa v\u00fdsledkov uveden\u00fdch riz\u00edk a od vedenia skupiny vy\u017eaduje mnoho subjekt\u00edvnych posudkov pri odhade v\u00fd\u0161ky str\u00e1t. Oce\u0148ovanie opravnej polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, z pr\u00eds\u013eubov a z\u00e1ruk je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00e9 predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. Vzh\u013eadom na s\u00fa\u010dasn\u00e9 ekonomick\u00e9 podmienky sa m\u00f4\u017ee v\u00fdsledok t\u00fdchto odhadov l\u00ed\u0161i\u0165 od opravn\u00fdch polo\u017eiek na znehodnotenie finan\u010dn\u00fdch akt\u00edv vyk\u00e1zan\u00fdch k 31. decembru 2025. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201c. \n \n \n \n \n \u2022 Pravidl\u00e1 a predpisy k plateniu dan\u00ed a osobitn\u00e9ho odvodu z podnikania v regulovan\u00fdch odvetviach zaznamenali v posledn\u00fdch rokoch v\u00fdznamn\u00e9 zmeny; v s\u00favislosti s rozsiahlou a zlo\u017eitou problematikou ovplyv\u0148uj\u00facou bankov\u00e9 odvetvie neexistuje v\u00fdznamn\u00fd historick\u00fd precedens, resp. interpreta\u010dn\u00e9 rozsudky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mkach \u201eDa\u0148 z pr\u00edjmov\u201c a \u201eOsobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach\u201c. Vzh\u013eadom na to, \u017ee mnoh\u00e9 oblasti slovensk\u00e9ho da\u0148ov\u00e9ho pr\u00e1va doteraz neboli dostato\u010dne overen\u00e9 praxou, existuje neistota v tom, ako ich bud\u00fa da\u0148ov\u00e9 org\u00e1ny aplikova\u0165. Mieru tejto neistoty nie je mo\u017en\u00e9 kvantifikova\u0165 a zanikne a\u017e potom, ke\u010f bud\u00fa k dispoz\u00edcii pr\u00e1vne precedensy, pr\u00edpadne ofici\u00e1lne interpret\u00e1cie pr\u00edslu\u0161n\u00fdch org\u00e1nov. \u2022 Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa len v rozsahu, v akom je pravdepodobn\u00e9, \u017ee bude k dispoz\u00edcii bud\u00faci zdanite\u013en\u00fd zisk umo\u017e\u0148uj\u00faci realiz\u00e1ciu da\u0148ov\u00fdch str\u00e1t, da\u0148ov\u00fdch kreditov alebo odpo\u010d\u00edtate\u013en\u00fdch do\u010dasn\u00fdch rozdielov. Pos\u00fadenie tejto pravdepodobnosti vy\u017eaduje v\u00fdznamn\u00fd odborn\u00fd \u00fasudok a zah\u0155\u0148a zoh\u013eadnenie historickej ziskovosti, da\u0148ovej kapacity a schv\u00e1len\u00fdch obchodn\u00fdch pl\u00e1nov. Preh\u013ead odlo\u017een\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok je vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c. \u2022 Tvorba rezervy na s\u00fadne spory zoh\u013ead\u0148uje v\u00fdznamn\u00fa mieru \u00fasudku v predpokladan\u00fd bud\u00faci v\u00fdvoj dan\u00e9ho s\u00fadneho sporu na z\u00e1klade dostupn\u00fdch faktov v \u010dase jej tvorby. Re\u00e1lny v\u00fdsledok dan\u00e9ho s\u00fadneho sporu sa v\u0161ak m\u00f4\u017ee v kone\u010dnom d\u00f4sledku v\u00fdznamne odli\u0161ova\u0165 od predpokladan\u00e9ho stavu v d\u00f4sledku v\u00fdvoja v samotnom s\u00fadnom spore. Uveden\u00e1 polo\u017eka (Tvorba)/rozpustenie rezerv k s\u00fadnym sporom je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201e(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky\u201c. \n \n ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309111842560": { "value": "\n V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 odhady a neistoty Zostavenie \u00fa\u010dtovnej z\u00e1vierky v s\u00falade s IFRS vy\u017eaduje vypracovanie odhadov a predpokladov, ktor\u00e9 maj\u00fa vplyv na vykazovan\u00e9 sumy akt\u00edv a z\u00e1v\u00e4zkov a na vypracovanie dohadn\u00fdch akt\u00edvnych a pas\u00edvnych polo\u017eiek k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky, ako aj na vykazovan\u00e9 sumy v\u00fdnosov a n\u00e1kladov po\u010das \u00fa\u010dtovn\u00e9ho obdobia. Skuto\u010dn\u00e9 v\u00fdsledky sa m\u00f4\u017eu od odhadov l\u00ed\u0161i\u0165 o bud\u00face zmeny ekonomick\u00fdch podmienok podnikate\u013esk\u00fdch strat\u00e9gi\u00ed, regula\u010dn\u00fdch opatren\u00ed, \u00fa\u010dtovn\u00fdch pravidiel, resp. in\u00fdch faktorov, a m\u00f4\u017eu zapr\u00ed\u010dini\u0165 zmenu odhadov, \u010do m\u00f4\u017ee v\u00fdznamne ovplyvni\u0165 finan\u010dn\u00e9 postavenie a v\u00fdsledok hospod\u00e1renia. Vplyv zmeny \u00fa\u010dtovn\u00fdch odhadov je zahrnut\u00fd v hospod\u00e1rskom v\u00fdsledku toho obdobia, v ktorom d\u00f4jde k zmene odhadu za predpokladu, \u017ee zmeny ovplyvnia iba dan\u00e9 obdobie, alebo hospod\u00e1rskeho v\u00fdsledku aj nasleduj\u00facich obdob\u00ed, pokia\u013e zmena ovplyvn\u00ed aj obdobia nasleduj\u00face. \n \n V\u00fdznamn\u00e9 oblasti s potrebou subjekt\u00edvneho \u00fasudku: \u2022 Tvorba opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a identifikovan\u00e9 bud\u00face mo\u017en\u00e9 z\u00e1v\u00e4zky zah\u0155\u0148a ve\u013ea neist\u00f4t t\u00fdkaj\u00facich sa v\u00fdsledkov uveden\u00fdch riz\u00edk a od vedenia skupiny vy\u017eaduje mnoho subjekt\u00edvnych posudkov pri odhade v\u00fd\u0161ky str\u00e1t. Oce\u0148ovanie opravnej polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, z pr\u00eds\u013eubov a z\u00e1ruk je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00e9 predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. Vzh\u013eadom na s\u00fa\u010dasn\u00e9 ekonomick\u00e9 podmienky sa m\u00f4\u017ee v\u00fdsledok t\u00fdchto odhadov l\u00ed\u0161i\u0165 od opravn\u00fdch polo\u017eiek na znehodnotenie finan\u010dn\u00fdch akt\u00edv vyk\u00e1zan\u00fdch k 31. decembru 2025. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201c. \n \n \n \u2022 Pravidl\u00e1 a predpisy k plateniu dan\u00ed a osobitn\u00e9ho odvodu z podnikania v regulovan\u00fdch odvetviach zaznamenali v posledn\u00fdch rokoch v\u00fdznamn\u00e9 zmeny; v s\u00favislosti s rozsiahlou a zlo\u017eitou problematikou ovplyv\u0148uj\u00facou bankov\u00e9 odvetvie neexistuje v\u00fdznamn\u00fd historick\u00fd precedens, resp. interpreta\u010dn\u00e9 rozsudky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mkach \u201eDa\u0148 z pr\u00edjmov\u201c a \u201eOsobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach\u201c. Vzh\u013eadom na to, \u017ee mnoh\u00e9 oblasti slovensk\u00e9ho da\u0148ov\u00e9ho pr\u00e1va doteraz neboli dostato\u010dne overen\u00e9 praxou, existuje neistota v tom, ako ich bud\u00fa da\u0148ov\u00e9 org\u00e1ny aplikova\u0165. Mieru tejto neistoty nie je mo\u017en\u00e9 kvantifikova\u0165 a zanikne a\u017e potom, ke\u010f bud\u00fa k dispoz\u00edcii pr\u00e1vne precedensy, pr\u00edpadne ofici\u00e1lne interpret\u00e1cie pr\u00edslu\u0161n\u00fdch org\u00e1nov. \u2022 Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa len v rozsahu, v akom je pravdepodobn\u00e9, \u017ee bude k dispoz\u00edcii bud\u00faci zdanite\u013en\u00fd zisk umo\u017e\u0148uj\u00faci realiz\u00e1ciu da\u0148ov\u00fdch str\u00e1t, da\u0148ov\u00fdch kreditov alebo odpo\u010d\u00edtate\u013en\u00fdch do\u010dasn\u00fdch rozdielov. Pos\u00fadenie tejto pravdepodobnosti vy\u017eaduje v\u00fdznamn\u00fd odborn\u00fd \u00fasudok a zah\u0155\u0148a zoh\u013eadnenie historickej ziskovosti, da\u0148ovej kapacity a schv\u00e1len\u00fdch obchodn\u00fdch pl\u00e1nov. Preh\u013ead odlo\u017een\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok je vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c. \u2022 Tvorba rezervy na s\u00fadne spory zoh\u013ead\u0148uje v\u00fdznamn\u00fa mieru \u00fasudku v predpokladan\u00fd bud\u00faci v\u00fdvoj dan\u00e9ho s\u00fadneho sporu na z\u00e1klade dostupn\u00fdch faktov v \u010dase jej tvorby. Re\u00e1lny v\u00fdsledok dan\u00e9ho s\u00fadneho sporu sa v\u0161ak m\u00f4\u017ee v kone\u010dnom d\u00f4sledku v\u00fdznamne odli\u0161ova\u0165 od predpokladan\u00e9ho stavu v d\u00f4sledku v\u00fdvoja v samotnom s\u00fadnom spore. Uveden\u00e1 polo\u017eka (Tvorba)/rozpustenie rezerv k s\u00fadnym sporom je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201e(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky\u201c. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309110650051": { "value": "\n V\u00fdznamn\u00e9 oblasti s potrebou subjekt\u00edvneho \u00fasudku: \u2022 Tvorba opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a identifikovan\u00e9 bud\u00face mo\u017en\u00e9 z\u00e1v\u00e4zky zah\u0155\u0148a ve\u013ea neist\u00f4t t\u00fdkaj\u00facich sa v\u00fdsledkov uveden\u00fdch riz\u00edk a od vedenia skupiny vy\u017eaduje mnoho subjekt\u00edvnych posudkov pri odhade v\u00fd\u0161ky str\u00e1t. Oce\u0148ovanie opravnej polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, z pr\u00eds\u013eubov a z\u00e1ruk je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00e9 predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. Vzh\u013eadom na s\u00fa\u010dasn\u00e9 ekonomick\u00e9 podmienky sa m\u00f4\u017ee v\u00fdsledok t\u00fdchto odhadov l\u00ed\u0161i\u0165 od opravn\u00fdch polo\u017eiek na znehodnotenie finan\u010dn\u00fdch akt\u00edv vyk\u00e1zan\u00fdch k 31. decembru 2025. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201c. \n \n \n \n \u2022 Pravidl\u00e1 a predpisy k plateniu dan\u00ed a osobitn\u00e9ho odvodu z podnikania v regulovan\u00fdch odvetviach zaznamenali v posledn\u00fdch rokoch v\u00fdznamn\u00e9 zmeny; v s\u00favislosti s rozsiahlou a zlo\u017eitou problematikou ovplyv\u0148uj\u00facou bankov\u00e9 odvetvie neexistuje v\u00fdznamn\u00fd historick\u00fd precedens, resp. interpreta\u010dn\u00e9 rozsudky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 v pozn\u00e1mkach \u201eDa\u0148 z pr\u00edjmov\u201c a \u201eOsobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach\u201c. Vzh\u013eadom na to, \u017ee mnoh\u00e9 oblasti slovensk\u00e9ho da\u0148ov\u00e9ho pr\u00e1va doteraz neboli dostato\u010dne overen\u00e9 praxou, existuje neistota v tom, ako ich bud\u00fa da\u0148ov\u00e9 org\u00e1ny aplikova\u0165. Mieru tejto neistoty nie je mo\u017en\u00e9 kvantifikova\u0165 a zanikne a\u017e potom, ke\u010f bud\u00fa k dispoz\u00edcii pr\u00e1vne precedensy, pr\u00edpadne ofici\u00e1lne interpret\u00e1cie pr\u00edslu\u0161n\u00fdch org\u00e1nov. \u2022 Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa len v rozsahu, v akom je pravdepodobn\u00e9, \u017ee bude k dispoz\u00edcii bud\u00faci zdanite\u013en\u00fd zisk umo\u017e\u0148uj\u00faci realiz\u00e1ciu da\u0148ov\u00fdch str\u00e1t, da\u0148ov\u00fdch kreditov alebo odpo\u010d\u00edtate\u013en\u00fdch do\u010dasn\u00fdch rozdielov. Pos\u00fadenie tejto pravdepodobnosti vy\u017eaduje v\u00fdznamn\u00fd odborn\u00fd \u00fasudok a zah\u0155\u0148a zoh\u013eadnenie historickej ziskovosti, da\u0148ovej kapacity a schv\u00e1len\u00fdch obchodn\u00fdch pl\u00e1nov. Preh\u013ead odlo\u017een\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok je vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c. \u2022 Tvorba rezervy na s\u00fadne spory zoh\u013ead\u0148uje v\u00fdznamn\u00fa mieru \u00fasudku v predpokladan\u00fd bud\u00faci v\u00fdvoj dan\u00e9ho s\u00fadneho sporu na z\u00e1klade dostupn\u00fdch faktov v \u010dase jej tvorby. Re\u00e1lny v\u00fdsledok dan\u00e9ho s\u00fadneho sporu sa v\u0161ak m\u00f4\u017ee v kone\u010dnom d\u00f4sledku v\u00fdznamne odli\u0161ova\u0165 od predpokladan\u00e9ho stavu v d\u00f4sledku v\u00fdvoja v samotnom s\u00fadnom spore. Uveden\u00e1 polo\u017eka (Tvorba)/rozpustenie rezerv k s\u00fadnym sporom je vyk\u00e1zan\u00e1 v pozn\u00e1mke \u201e(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky\u201c. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309121004820": { "value": "\n b) Princ\u00edpy konsolid\u00e1cie Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka zah\u0155\u0148a \u00fa\u010dtovn\u00fa z\u00e1vierku banky a jej dc\u00e9rskych spolo\u010dnost\u00ed (pozri bod I. V\u0160EOBECN\u00c9 INFORM\u00c1CIE pozn\u00e1mok) zostaven\u00fa za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025. \u0160tandard IFRS 12 vy\u017eaduje zverejnenia o v\u00fdznamn\u00fdch \u00fasudkoch a predpokladoch vykonan\u00fdch pri ur\u010dovan\u00ed charakteru podielov v spolo\u010dnosti alebo dohode, podielov v dc\u00e9rskych podnikoch, spolo\u010dn\u00fdch dohod\u00e1ch a pridru\u017een\u00fdch podnikoch a v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch jednotk\u00e1ch. Na z\u00e1klade pripravenej anal\u00fdzy skupina nem\u00e1 invest\u00edcie v konsolidovanej \u0161trukt\u00farovanej jednotke ani v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch spolo\u010dnostiach. Pridru\u017een\u00e9 podniky s\u00fa tie podniky, v ktor\u00fdch m\u00e1 banka podstatn\u00fd vplyv na finan\u010dn\u00e9 a prev\u00e1dzkov\u00e9 politiky, ale nem\u00e1 nad nimi kontrolu alebo spolo\u010dn\u00fa kontrolu. Spolo\u010dn\u00fd podnik je dohoda, v ktorej m\u00e1 banka spolo\u010dn\u00fa kontrolu, prostredn\u00edctvom ktorej m\u00e1 pr\u00e1vo na \u010dist\u00e9 akt\u00edva dohody, a nie pr\u00e1vo na akt\u00edva a zodpovednos\u0165 za z\u00e1v\u00e4zky t\u00fdkaj\u00face sa tejto dohody. \n \n \n I. Podnikov\u00e9 kombin\u00e1cie Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1) met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t hne\u010f. N\u00e1klady s\u00favisiace s obstaran\u00edm (transak\u010dn\u00e9 n\u00e1klady) sa vyk\u00e1\u017eu ako n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov a cenn\u00fdch papierov predstavuj\u00facich vlastn\u00e9 imanie.\n \n \n \n \n \n \n S\u00fa\u010das\u0165ou poskytnutej protihodnoty nie s\u00fa \u010diastky, ktor\u00e9 sa t\u00fdkaj\u00fa vysporiadania vz\u0165ahov existuj\u00facich pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165 podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9 zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t. \n \n \n \n II. Dc\u00e9rske spolo\u010dnosti Dc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je vystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165 pr\u00e1vo, a je schopn\u00e1 ovplyvni\u0165 t\u00fato n\u00e1vratnos\u0165 svojou pr\u00e1vomocou nad t\u00fdmto subjektom. \u00da\u010dtovn\u00e9 z\u00e1vierky dc\u00e9rskych spolo\u010dnost\u00ed sa zahrnuj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty kontroly. \n \n \n III. Men\u0161inov\u00e9 podiely Men\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach obstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa za n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania. \n \n \n IV. Strata kontroly\n Ak skupina strat\u00ed kontrolu, od\u00fa\u010dtuje akt\u00edva a z\u00e1v\u00e4zky dc\u00e9rskej spolo\u010dnosti, s\u00favisiace nekontroluj\u00face podiely a ostatn\u00e9 zlo\u017eky vlastn\u00e9ho imania. Zisk alebo strata, ktor\u00e1 sa vznikne v d\u00f4sledku straty kontroly, sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t. \n \n Ak si skupina ponech\u00e1 \n \n \n nekontroluj\u00faci podiel v b\u00fdvalej dc\u00e9rskej spolo\u010dnosti, tento sa ocen\u00ed re\u00e1lnou hodnotou k d\u00e1tumu, \n \n \n kedy k strate kontroly do\u0161lo.\n V. Transakcie eliminovan\u00e9 pri konsolid\u00e1cii Zostatky \u00fa\u010dtov a transakcie v r\u00e1mci skupiny, ako aj v\u0161etky nerealizovan\u00e9 v\u00fdnosy a n\u00e1klady vypl\u00fdvaj\u00face z transakci\u00ed v r\u00e1mci Skupiny, s\u00fa pri zostavovan\u00ed konsolidovanej \u00fa\u010dtovnej z\u00e1vierky eliminovan\u00e9. Nerealizovan\u00e9 zisky z transakci\u00ed so subjektmi \u00fa\u010dtovan\u00fdmi met\u00f3dou vlastn\u00e9ho imania s\u00fa eliminovan\u00e9 oproti invest\u00edci\u00e1m v t\u00fdchto subjektoch, a to do v\u00fd\u0161ky podielu skupiny v t\u00fdchto subjektoch. Nerealizovan\u00e9 straty s\u00fa eliminovan\u00e9 rovnak\u00fdm sp\u00f4sobom ako nerealizovan\u00e9 zisky, ale iba v takom rozsahu, v akom nie je d\u00f4kaz o znehodnoten\u00ed invest\u00edcie. VI. Sp\u00f4sob konsolid\u00e1cie Banka pos\u00fadila svoje podiely a kontrolu v dc\u00e9rskych spolo\u010dnostiach, spolo\u010dne kontrolovan\u00fdch podnikoch a pridru\u017een\u00fdch podnikoch vzh\u013eadom na IFRS 10, IFRS 11 a IFRS 12. Dc\u00e9rske spolo\u010dnosti sa konsoliduj\u00fa met\u00f3dou \u00faplnej konsolid\u00e1cie.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309090615866": { "value": "\n \n I. Podnikov\u00e9 kombin\u00e1cie Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1) met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t hne\u010f. N\u00e1klady s\u00favisiace s obstaran\u00edm (transak\u010dn\u00e9 n\u00e1klady) sa vyk\u00e1\u017eu ako n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov a cenn\u00fdch papierov predstavuj\u00facich vlastn\u00e9 imanie.\n \n \n \n S\u00fa\u010das\u0165ou poskytnutej protihodnoty nie s\u00fa \u010diastky, ktor\u00e9 sa t\u00fdkaj\u00fa vysporiadania vz\u0165ahov existuj\u00facich pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165 podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9 zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309090956810": { "value": "\n I. Podnikov\u00e9 kombin\u00e1cie Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1) met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy sa vyk\u00e1\u017ee vo v\u00fdkaze ziskov a str\u00e1t hne\u010f. N\u00e1klady s\u00favisiace s obstaran\u00edm (transak\u010dn\u00e9 n\u00e1klady) sa vyk\u00e1\u017eu ako n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov a cenn\u00fdch papierov predstavuj\u00facich vlastn\u00e9 imanie.\n \n S\u00fa\u010das\u0165ou poskytnutej protihodnoty nie s\u00fa \u010diastky, ktor\u00e9 sa t\u00fdkaj\u00fa vysporiadania vz\u0165ahov existuj\u00facich pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165 podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9 zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t. \n \n k) Goodwill Goodwill predstavuje prebytok obstar\u00e1vacej ceny, ktor\u00e1 prevy\u0161uje re\u00e1lnu hodnotu identifikovate\u013en\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov obstaranej spolo\u010dnosti ku d\u0148u jej obstarania. Goodwill je prvotne vyk\u00e1zan\u00fd v obstar\u00e1vacej cene a n\u00e1sledne sa jeho hodnota upravuje o akumulovan\u00e9 straty zo zn\u00ed\u017eenia jeho hodnoty. Goodwill sa testuje raz alebo viackr\u00e1t ro\u010dne, pokia\u013e udalosti alebo zmeny okolnost\u00ed nazna\u010duj\u00fa, \u017ee by sa jeho hodnota zn\u00ed\u017eila v s\u00falade s IAS 36 \u2013 Zn\u00ed\u017eenie hodnoty akt\u00edv. Zn\u00ed\u017eenie hodnoty goodwillu nemo\u017eno v nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach zru\u0161i\u0165. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309085816973": { "value": "\n II. Dc\u00e9rske spolo\u010dnosti Dc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je vystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165 pr\u00e1vo, a je schopn\u00e1 ovplyvni\u0165 t\u00fato n\u00e1vratnos\u0165 svojou pr\u00e1vomocou nad t\u00fdmto subjektom. \u00da\u010dtovn\u00e9 z\u00e1vierky dc\u00e9rskych spolo\u010dnost\u00ed sa zahrnuj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty kontroly. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309085429113": { "value": "\n III. Men\u0161inov\u00e9 podiely Men\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach obstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa za n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania. \n \n IV. Strata kontroly\n \n Ak si skupina ponech\u00e1 \n \n nekontroluj\u00faci podiel v b\u00fdvalej dc\u00e9rskej spolo\u010dnosti, tento sa ocen\u00ed re\u00e1lnou hodnotou k d\u00e1tumu, \n \n kedy k strate kontroly do\u0161lo.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309110204439": { "value": "\n c) Prepo\u010det cudzej meny Pe\u0148a\u017en\u00e9 akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudzej mene skupina prepo\u010d\u00edtava na euro a vykazuje v \u00fa\u010dtovnej z\u00e1vierke kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. V\u00fdnosy a n\u00e1klady v cudzej mene sa vykazuj\u00fa prepo\u010d\u00edtan\u00e9 na euro v \u00fa\u010dtovnom syst\u00e9me skupiny a v \u00fa\u010dtovnej z\u00e1vierke kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm k d\u00e1tumu uskuto\u010dnenia transakcie. Skupina m\u00e1 nev\u00fdznamn\u00fa otvoren\u00fa poz\u00edciu v mene RUB. Na precenenie tejto poz\u00edcie pou\u017e\u00edva stredov\u00fd kurz z kot\u00e1ci\u00ed na Bloombergu v \u010dase fixovania kurzov\u00e9ho l\u00edstka banky z d\u00f4vodu, \u017ee Eur\u00f3pska centr\u00e1lna banka tento kurz nezverej\u0148uje. Kurzov\u00e9 zisky/(straty) z transakci\u00ed v cudz\u00edch men\u00e1ch, vr\u00e1tane nerealizovan\u00fdch ziskov a str\u00e1t z precenenia finan\u010dn\u00fdch n\u00e1strojov na re\u00e1lnu hodnotu, s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kurzov\u00e9 zisky/(straty) z majetkov\u00fdch finan\u010dn\u00fdch n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty s\u00fa vyk\u00e1zan\u00e9 v \u201eOstatn\u00fdch s\u00fahrnn\u00fdch ziskoch a strat\u00e1ch\u201c. Nerealizovan\u00fd zisk alebo stratu z pevn\u00fdch term\u00ednov\u00fdch oper\u00e1ci\u00ed ,skupina \u00fa\u010dtuje len v mene EUR, pri\u010dom re\u00e1lnu hodnou vy\u010d\u00edsluje na z\u00e1klade predpokladan\u00e9ho forwardov\u00e9ho kurzu vypo\u010d\u00edtan\u00e9ho \u0161tandardn\u00fdm matematick\u00fdm vzorcom, ktor\u00fd zoh\u013ead\u0148uje spotov\u00fd kurz publikovan\u00fd Eur\u00f3pskou centr\u00e1lnou bankou a \u00farokov\u00e9 sadzby platn\u00e9 ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky. Uveden\u00e1 polo\u017eka je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d, ak ide o poh\u013ead\u00e1vku alebo v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d, ak ide o z\u00e1v\u00e4zok a vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Pods\u00favahov\u00e9 transakcie v cudzej mene sa prepo\u010d\u00edtaj\u00fa na euro v pods\u00favahe skupiny kurzom publikovan\u00fdm Eur\u00f3pskou centr\u00e1lnou bankou platn\u00fdm ku d\u0148u zostavenia \u00fa\u010dtovnej z\u00e1vierky. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309102345618": { "value": "\n \n d) Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie pozost\u00e1vaj\u00fa z pe\u0148a\u017enej hotovosti a zostatkov na be\u017en\u00fdch \u00fa\u010dtoch v N\u00e1rodnej banke Slovenska vr\u00e1tane povinn\u00fdch minim\u00e1lnych rezerv v N\u00e1rodnej banke Slovenska. Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie (pe\u0148a\u017en\u00e9 ekvivalenty) obsahuj\u00fa be\u017en\u00e9 \u00fa\u010dty vo\u010di bank\u00e1m splatn\u00e9 na po\u017eiadanie. Povinn\u00e9 minim\u00e1lne rezervy v N\u00e1rodnej banke Slovenska s\u00fa po\u017eadovan\u00e9 vklady s obmedzen\u00fdm \u010derpan\u00edm, ktor\u00e9 musia vies\u0165 v\u0161etky komer\u010dn\u00e9 banky s licenciou v Slovenskej republike. V\u00fd\u0161ku \u00faro\u010denia stanovuje Eur\u00f3pska centr\u00e1lna banka pravidelne po skon\u010den\u00ed ka\u017edej peri\u00f3dy ur\u010denej Eur\u00f3pskou centr\u00e1lnou bankou. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch bankou. Schopnos\u0165 banky \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201d na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201d). \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309102511938": { "value": "\n d) Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie pozost\u00e1vaj\u00fa z pe\u0148a\u017enej hotovosti a zostatkov na be\u017en\u00fdch \u00fa\u010dtoch v N\u00e1rodnej banke Slovenska vr\u00e1tane povinn\u00fdch minim\u00e1lnych rezerv v N\u00e1rodnej banke Slovenska. Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie (pe\u0148a\u017en\u00e9 ekvivalenty) obsahuj\u00fa be\u017en\u00e9 \u00fa\u010dty vo\u010di bank\u00e1m splatn\u00e9 na po\u017eiadanie. Povinn\u00e9 minim\u00e1lne rezervy v N\u00e1rodnej banke Slovenska s\u00fa po\u017eadovan\u00e9 vklady s obmedzen\u00fdm \u010derpan\u00edm, ktor\u00e9 musia vies\u0165 v\u0161etky komer\u010dn\u00e9 banky s licenciou v Slovenskej republike. V\u00fd\u0161ku \u00faro\u010denia stanovuje Eur\u00f3pska centr\u00e1lna banka pravidelne po skon\u010den\u00ed ka\u017edej peri\u00f3dy ur\u010denej Eur\u00f3pskou centr\u00e1lnou bankou. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch bankou. Schopnos\u0165 banky \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201d na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201d). \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310102802676": { "value": "\n \n e) Finan\u010dn\u00e9 n\u00e1stroje Finan\u010dn\u00fd n\u00e1stroj je zmluva, prostredn\u00edctvom ktorej vznik\u00e1 finan\u010dn\u00e9 akt\u00edvum jednej \u00fa\u010dtovnej jednotky a z\u00e1rove\u0148 finan\u010dn\u00fd z\u00e1v\u00e4zok alebo kapit\u00e1lov\u00fd n\u00e1stroj inej \u00fa\u010dtovnej jednotky. Finan\u010dn\u00e9 akt\u00edva alebo finan\u010dn\u00e9 z\u00e1v\u00e4zky s\u00fa pri prvotnom vyk\u00e1zan\u00ed ocenen\u00e9 re\u00e1lnou hodnotou vr\u00e1tane n\u00e1kladov s\u00favisiacich s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00e9ho n\u00e1stroja. V\u00fdnimkou z tohto pravidla je ocenenie finan\u010dn\u00fdch n\u00e1strojov, oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t, pri ktor\u00fdch s\u00favisiace n\u00e1klady nie s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny. Najlep\u0161\u00edm odhadom re\u00e1lnej hodnoty finan\u010dn\u00e9ho n\u00e1stroja, pri jeho obstaran\u00ed, je cena, za ktor\u00fa bol n\u00e1stroj obstaran\u00fd. V pr\u00edpade, ak sa ale obstar\u00e1vacia cena l\u00ed\u0161i od re\u00e1lnej hodnoty a: \u2022 re\u00e1lna hodnota finan\u010dn\u00e9ho n\u00e1stroja je preuk\u00e1zan\u00e1 k\u00f3tovanou cenou na akt\u00edvnom trhu alebo je finan\u010dn\u00fd n\u00e1stroj re\u00e1lnou hodnotou a vyk\u00e1\u017ee zisk stratu prv\u00e9ho d\u0148a, \u2022 vo v\u0161etk\u00fdch ostatn\u00fdch pr\u00edpadoch sa finan\u010dn\u00fd n\u00e1stroj ocen\u00ed v re\u00e1lnej hodnote, pri\u010dom rozdiel medzi re\u00e1lnou hodnotou a transak\u010dnou cenou sa zadr\u017e\u00ed a do v\u00fdkazu ziskov a str\u00e1t sa \u00fa\u010dtuje len vtedy, ke\u010f to vypl\u00fdva zo zmeny nejak\u00e9ho faktora, vr\u00e1tane \u010dasu, ktor\u00fd by brali do \u00favahy \u00fa\u010dastn\u00edci trhu pri stanoven\u00ed ceny finan\u010dn\u00e9ho n\u00e1stroja. Skupina pri klasifik\u00e1cii a oce\u0148ovan\u00ed finan\u010dn\u00fdch akt\u00edv uplat\u0148uje pravidl\u00e1, ktor\u00e9 zoh\u013ead\u0148uj\u00fa obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho s\u00fa akt\u00edva riaden\u00e9 a na z\u00e1klade charakteristiky ich pe\u0148a\u017en\u00fdch tokov. V pr\u00edpade skupiny sa uplat\u0148uj\u00fa \u0161tyri kateg\u00f3rie klasifik\u00e1cie finan\u010dn\u00fdch akt\u00edv a dve kateg\u00f3rie finan\u010dn\u00fdch z\u00e1v\u00e4zkov: 1. finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote (AC), 2. finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI), 3. finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL), 4. finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL), 5. finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) a 6. finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL). Finan\u010dn\u00fd majetok sa oce\u0148uje v amortizovanej hodnote, ak s\u00fa splnen\u00e9 obidve tieto podmienky: \u2022 finan\u010dn\u00fd majetok je dr\u017ean\u00fd v r\u00e1mci obchodn\u00e9ho modelu, ktor\u00e9ho z\u00e1merom je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky a \u2022 zmluvn\u00e9 podmienky finan\u010dn\u00e9ho majetku ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny. V rozpore so z\u00e1merom dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva do splatnosti s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nie je ani skuto\u010dnos\u0165, ak d\u00f4jde k ob\u010dasn\u00fdm alebo objemovo nev\u00fdznamn\u00fdm predajom, predajom pred maturitou, pr\u00edpadne ak predaj nepredstavuje zmenu obchodn\u00e9ho modelu. Dlhov\u00fd finan\u010dn\u00fd majetok obstaran\u00fd v r\u00e1mci obchodn\u00e9ho modelu, ktor\u00e9ho z\u00e1merom je inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva, pri\u010dom zmluvn\u00e9 podmienky finan\u010dn\u00e9ho majetku ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny sa oce\u0148uje re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI).\n \n \n \n Pri prvotnom vyk\u00e1zan\u00ed n\u00e1stroja vlastn\u00e9ho imania, ktor\u00fd nie je dr\u017ean\u00fd na obchodovanie, sa skupina m\u00f4\u017ee neodvolate\u013ene rozhodn\u00fa\u0165 a vykazova\u0165 zmeny re\u00e1lnej hodnoty z finan\u010dn\u00e9ho n\u00e1stroja v ostatn\u00fdch s\u00fa\u010dastiach s\u00fahrnn\u00e9ho v\u00fdsledku hospod\u00e1renia Toto rozhodnutie sa uskuto\u010d\u0148uje pre ka\u017ed\u00fa invest\u00edciu samostatne a zoh\u013ead\u0148uje strategick\u00e9 z\u00e1ujmy. Zisky a straty z precenenia sa nikdy nerecykluj\u00fa do v\u00fdsledku hospod\u00e1renia. Po od\u00fa\u010dtovan\u00ed invest\u00edcie sa v\u00fdsledn\u00fd zisk alebo strata pre\u00fa\u010dtuje do nerozdelen\u00fdch ziskov. V\u0161etky ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva, t. j. finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9ri\u00e1 klasifik\u00e1cie ako oce\u0148ovan\u00e9 v amortizovanej hodnote alebo finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 vo FVOCI sa n\u00e1sledne oce\u0148uj\u00fa v re\u00e1lnej hodnote, pri\u010dom zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa cez v\u00fdkaz s\u00fahrnn\u00fdch ziskov a str\u00e1t. Okrem vy\u0161\u0161ie pop\u00edsan\u00fdch \u00fa\u010dtovn\u00fdch pravidiel m\u00e1 skupina mo\u017enos\u0165 pri prvotnom vyk\u00e1zan\u00ed zaradi\u0165 finan\u010dn\u00fd majetok do portf\u00f3lia oce\u0148ovan\u00e9ho v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t, ak t\u00fdm eliminuje alebo v\u00fdrazne zn\u00ed\u017ei nekonzistentnos\u0165 oce\u0148ovania alebo vykazovania (t. j. \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201d), ktor\u00e9 by inak vyplynuli z ocenenia majetku alebo z\u00e1v\u00e4zkov na inom z\u00e1klade. Pri obstaran\u00ed skupina finan\u010dn\u00fd majetok zarad\u00ed na z\u00e1klade obchodn\u00e9ho modelu a podmienok pe\u0148a\u017en\u00fdch tokov do jednej z vy\u0161\u0161ie pop\u00edsan\u00fdch kateg\u00f3ri\u00ed. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie a tie, ktor\u00e9 s\u00fa riaden\u00e9 a ktor\u00fdch v\u00fdkonnos\u0165 sa hodnot\u00ed na z\u00e1klade re\u00e1lnej hodnoty, sa bud\u00fa oce\u0148ova\u0165 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL). Anal\u00fdza charakterist\u00edk zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva), mus\u00ed pos\u00fadi\u0165, \u010di zmluvn\u00e9 podmienky finan\u010dn\u00e9ho akt\u00edva ved\u00fa v stanoven\u00fdch d\u00e1tumoch k pe\u0148a\u017en\u00fdm tokom, ktor\u00e9 predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov z nesplatenej sumy istiny. Na tento \u00fa\u010del sa \u00farok definuje ako plnenie za \u010dasov\u00fa hodnotu pe\u0148az\u00ed, za \u00faverov\u00e9 riziko s\u00favisiace s nesplatenou sumou istiny po\u010das pr\u00edslu\u0161n\u00e9ho \u010dasov\u00e9ho obdobia a za in\u00e9 z\u00e1kladn\u00e9 rizik\u00e1 a n\u00e1klady \u00faverovania, ako aj ziskov\u00fa mar\u017eu. Toto pos\u00fadenie sa vykon\u00e1va samostatne pre jednotliv\u00e9 n\u00e1stroje k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania finan\u010dn\u00e9ho majetku. Pri posudzovan\u00ed, \u010di zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky predstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov skupina zoh\u013ead\u0148uje zmluvn\u00e9 podmienky n\u00e1stroja. To zah\u0155\u0148a pos\u00fadenie, \u010di finan\u010dn\u00fd majetok obsahuje zmluvn\u00fa podmienku, ktor\u00e1 by mohla zmeni\u0165 na\u010dasovanie alebo v\u00fd\u0161ku zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov tak, aby nesp\u013a\u0148ali t\u00fato podmienku. Skupina posudzuje: \u2022 podmienky pred\u010dasn\u00e9ho splatenia, pred\u013a\u017eenia, \u2022 prvky p\u00e1kov\u00e9ho efektu, \u2022 \u010di poh\u013ead\u00e1vka s\u00favis\u00ed s konkr\u00e9tnym majetkom alebo pe\u0148a\u017en\u00fdmi tokmi, \u2022 zmluvne prepojen\u00e9 n\u00e1stroje a \u2022 \u00farokov\u00fa sadzbu. \u00daprava \u010dasovej hodnoty pe\u0148az\u00ed a benchmarkov\u00fd test \u010casov\u00e1 hodnota pe\u0148az\u00ed je prvok \u00faroku, ktor\u00fd poskytuje plnenie len za plynutie \u010dasu. Neberie do \u00favahy ostatn\u00e9 rizik\u00e1 (\u00faverov\u00e9 riziko, riziko likvidity a pod.) ani n\u00e1klady (administrat\u00edvne n\u00e1klady a pod.) s\u00favisiace s dr\u017ebou finan\u010dn\u00e9ho majetku.\n \n \n \n V ur\u010dit\u00fdch pr\u00edpadoch v\u0161ak prvok \u010dasovej hodnoty pe\u0148az\u00ed m\u00f4\u017ee by\u0165 zmenen\u00fd (t. j. nedokonal\u00fd). Bolo by to tak napr\u00edklad vtedy, ke\u010f sa \u00farokov\u00e1 sadzba finan\u010dn\u00e9ho majetku pravidelne prestavuje, no frekvencia tak\u00fdchto prestaven\u00ed nekore\u0161ponduje so zostatkovou splatnos\u0165ou \u00farokovej sadzby. V tak\u00fdchto pr\u00edpadoch mus\u00ed \u00fa\u010dtovn\u00e1 jednotka pos\u00fadi\u0165 zmenu s cie\u013eom stanovi\u0165, \u010di zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky st\u00e1le predstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku, t. j. zmena obdobia v\u00fdznamne nemen\u00ed pe\u0148a\u017en\u00e9 toky z \u201edokonal\u00e9ho\u201d benchmarkov\u00e9ho n\u00e1stroja. \n \n 1. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) Z\u00e1kladn\u00fdmi zlo\u017ekami portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa: \u2022 \u00favery a preddavky v obchodnom modeli \u201ehold-to-collect\u201d a \u2022 dlhov\u00e9 cenn\u00e9 papiere v obchodnom modeli \u201ehold-to-collect\u201d. \u00davery a preddavky \u00davery a preddavky predstavuj\u00fa finan\u010dn\u00fd majetok s fixn\u00fdmi alebo stanovite\u013en\u00fdmi platbami, ktor\u00e9 nie s\u00fa k\u00f3tovan\u00e9 na akt\u00edvnom trhu. \u00davery a preddavky s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote s pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery, zn\u00ed\u017een\u00e9 o opravn\u00e9 polo\u017eky vyjadruj\u00face znehodnotenie. Efekt\u00edvna \u00farokov\u00e1 miera je podrobnej\u0161ie pop\u00edsan\u00e1 v \u010dasti \u201eVykazovanie v\u00fdnosov a n\u00e1kladov\u201c: \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9 charakteru. \u00daver skupina za\u00fa\u010dtuje do v\u00fdkazu o finan\u010dnej situ\u00e1cii pri poskytnut\u00ed pe\u0148a\u017en\u00fdch prostriedkov dl\u017en\u00edkovi. Po\u010das vykon\u00e1vania \u010dinnosti vznikaj\u00fa skupine potenci\u00e1lne z\u00e1v\u00e4zky, s ktor\u00fdmi je spojen\u00e9 \u00faverov\u00e9 riziko. Skupina \u00fa\u010dtuje o potenci\u00e1lnych z\u00e1v\u00e4zkoch v pods\u00favahe a vytv\u00e1ra rezervy na tieto z\u00e1v\u00e4zky, ktor\u00e9 vyjadruj\u00fa mieru rizika vydan\u00fdch garanci\u00ed, akredit\u00edvov a ne\u010derpan\u00fdch \u00faverov\u00fdch limitov ku d\u0148u \u00fa\u010dtovnej z\u00e1vierky. Dlhov\u00e9 cenn\u00e9 papiere Finan\u010dn\u00e9 akt\u00edva zaraden\u00e9 do tohto portf\u00f3lia s\u00fa spravovan\u00e9 s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky inkasovan\u00edm zmluvn\u00fdch platieb po\u010das \u017eivotnosti n\u00e1stroja. Pri stanovovan\u00ed, \u010di sa pe\u0148a\u017en\u00e9 toky bud\u00fa realizova\u0165 inkasom zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00fdch akt\u00edv, skupina zoh\u013eadnila frekvenciu, hodnotu a na\u010dasovanie predajov v predch\u00e1dzaj\u00facich obdobiach, d\u00f4vody t\u00fdchto predajov a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facej predajnej \u010dinnosti. Obchodn\u00fd model nebol stanoven\u00fd len na z\u00e1klade samotn\u00fdch predajov ale boli zoh\u013eadnen\u00e9 inform\u00e1cie o minul\u00fdch predajoch a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facich predajov tak, aby bolo dostato\u010dne preuk\u00e1zan\u00e9, \u017ee skupina spravuje akt\u00edva s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky v s\u00falade so stanoven\u00fdm obchodn\u00fdm modelom \u201ehold-to-collect\u201d. Do portf\u00f3lia patria najm\u00e4 cenn\u00e9 papiere emitovan\u00e9 \u0161t\u00e1tom a in\u00e9 bonitn\u00e9 cenn\u00e9 papiere. Dlhov\u00e9 cenn\u00e9 papiere v amortizovanej hodnote sa oce\u0148uj\u00fa na z\u00e1klade efekt\u00edvnej \u00farokovej miery po zoh\u013eadnen\u00ed znehodnotenia. V\u00fdnosy z \u00farokov, diskonty a pr\u00e9mie z dlhov\u00fdch cenn\u00fdch papierov v amortizovanej hodnote sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery\u201d.\n \n \n \n \n \n 2. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI) Skupina m\u00e1 dve portf\u00f3li\u00e1 finan\u010dn\u00e9ho majetku oce\u0148ovan\u00e9ho v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to portf\u00f3li\u00e1 pre: \u2022 n\u00e1stroje vlastn\u00e9ho imania, ktor\u00e9 nie s\u00fa dr\u017ean\u00e9 na obchodovanie a \u2022 dlhov\u00e9 cenn\u00e9 papiere, ktor\u00e9 sp\u013a\u0148aj\u00fa SPPI test, v obchodnom modeli \u201ehold to collect and sell\u201d. N\u00e1stroje vlastn\u00e9ho imania Pri prvotnom vyk\u00e1zan\u00ed skupina vyu\u017eila neodvolate\u013en\u00fa mo\u017enos\u0165 a investi\u010dn\u00e9 podielov\u00e9 cenn\u00e9 papiere, sp\u013a\u0148aj\u00face defin\u00edciu majetkov\u00fdch n\u00e1strojov pod\u013ea ustanoven\u00ed IFRS pravidiel, zaradila do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to predov\u0161etk\u00fdm podiely v s\u00fakromne vlastnen\u00fdch spolo\u010dnostiach, pri ktor\u00fdch neexistuje \u017eiadny akt\u00edvny trh, alebo v spolo\u010dnostiach, v ktor\u00fdch je \u00fa\u010das\u0165 povinn\u00e1 (S.W.I.F.T. s. c., D. Trust Certifika\u010dn\u00e1 Autorita, a. s., Slovak Banking Credit Bureau, s.r.o., Monilogi s.r.o). Dividendy z finan\u010dn\u00e9ho majetku v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa vykazuj\u00fa vo v\u00fdkaze komplexn\u00e9ho v\u00fdsledku v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201c. Zisky alebo straty z re\u00e1lnej hodnoty podielov\u00fdch cenn\u00fdch papierov ocenen\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa nikdy neklasifikuj\u00fa do zisku alebo straty. Nie s\u00fa predmetom zn\u00ed\u017eenia hodnoty a preto sa v zisku alebo strate nevykazuje \u017eiadne zn\u00ed\u017eenie hodnoty. Kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v ostatn\u00fdch s\u00fahrnn\u00fdch ziskoch a strat\u00e1ch sa preved\u00fa do nerozdelen\u00e9ho zisku pri predaji invest\u00edcie. Dlhov\u00e9 cenn\u00e9 papiere Dlhov\u00e9 cenn\u00e9 papiere zaraden\u00e9 do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa pri prvotnom vyk\u00e1zan\u00ed oce\u0148uj\u00fa v re\u00e1lnej hodnote upravenej o transak\u010dn\u00e9 n\u00e1klady. Nerealizovan\u00e9 zisky a straty vypl\u00fdvaj\u00face zo zmien re\u00e1lnej hodnoty sa vykazuj\u00fa v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d v r\u00e1mci vlastn\u00e9ho imania skupiny a\u017e do momentu vyradenia alebo znehodnotenia dan\u00e9ho dlhov\u00e9ho cenn\u00e9ho papiera. V pr\u00edpade vyradenia dlhov\u00e9ho cenn\u00e9ho papiera, kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d, sa preklasifikuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eOstatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata)\u201c do polo\u017eky \u201e\u010cist\u00fd zisk/ (strata) t\u00fdkaj\u00faci sa ukon\u010denia vykazovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. \n \n \n Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, \u00faverov\u00e9 poh\u013ead\u00e1vky a zmluvy o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch V\u00fdpo\u010det o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t (Expected Credit Loss, alebo skr\u00e1tene ECL) si vy\u017eaduje pou\u017eitie \u00fa\u010dtovn\u00fdch odhadov, ktor\u00e9 sa zriedkavo rovnaj\u00fa skuto\u010dn\u00fdm v\u00fdsledkom. V\u00fdpo\u010det zoh\u013ead\u0148uje aj \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.\n \n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n \n \n \n \n \n \n \n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n \n \n Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t Oce\u0148ovanie ECL odzrkad\u013euje hodnotu straty v\u00e1\u017een\u00fa pravdepodobnos\u0165ou zlyhania, ktor\u00e1 sa stanovuje pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch v\u00fdsledkov, \u010dasovej hodnoty pe\u0148az\u00ed a primeran\u00fdch a preuk\u00e1zate\u013en\u00fdch inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky k dispoz\u00edcii bez neprimeran\u00fdch n\u00e1kladov alebo \u00fasilia na z\u00edskanie inform\u00e1ci\u00ed o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich ekonomick\u00fdch podmienok. Oce\u0148ovanie opravnej polo\u017eky na ECL pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie modelov a predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. V\u00fdznamn\u00e9 \u00fasudky s\u00fa: \u2022 stanovenie krit\u00e9ri\u00ed pre v\u00fdrazn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, \u2022 v\u00fdber vhodn\u00fdch modelov a ich predpokladov, \u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165, \u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv. Odhadovanie \u00faverovej expoz\u00edcie na \u00fa\u010dely riadenia riz\u00edk vy\u017eaduje pou\u017eitie modelov. Pos\u00fadenie \u00faverov\u00e9ho rizika portf\u00f3lia akt\u00edv zah\u0155\u0148a viacer\u00e9 odhady: \u2022 pravdepodobnos\u0165 zlyhania (Probability of Default, PD), \u2022 expoz\u00edciu pri zlyhan\u00ed (Exposure at Default, EAD) a \u2022 stratu v pr\u00edpade zlyhania (Loss Given Default, LGD). IFRS 9 stanovuje troj\u00farov\u0148ov\u00fd model znehodnotenia finan\u010dn\u00fdch akt\u00edv, ktor\u00fd je zalo\u017een\u00fd na zmen\u00e1ch \u00faverovej kvality od prvotn\u00e9ho vyk\u00e1zania. Tento model vy\u017eaduje, aby sa finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je pri prvotnom vyk\u00e1zan\u00ed \u00faverovo znehodnoten\u00fd, klasifikoval v etape 1 a aby sa jeho \u00faverov\u00e9 riziko nepretr\u017eite monitorovalo. Ak sa zist\u00ed v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, finan\u010dn\u00fd n\u00e1stroj sa presunie do etapy 2, ale e\u0161te sa nepova\u017euje za \u00faverovo znehodnoten\u00fd. Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, presunie sa do etapy 3. Pri finan\u010dn\u00fdch n\u00e1strojoch v etape 1 sa ECL oce\u0148uje v sume, ktor\u00e1 sa rovn\u00e1 \u010diastkov\u00fdm ECL v nasleduj\u00facich 12-tich mesiacoch. Pri n\u00e1strojoch v etape 2 a 3 sa ECL oce\u0148uj\u00fa po\u010das celej doby \u017eivotnosti. Pri oce\u0148ovan\u00ed ECL je potrebn\u00e9 zoh\u013eadni\u0165 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva s\u00fa finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa \u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. Tak\u00e9to \u00favery s\u00fa prvotne vyk\u00e1zan\u00e9 v re\u00e1lnej hodnote a ich ECL sa v\u017edy oce\u0148uje ako kumulat\u00edvna zmena po\u010das celej doby \u017eivotnosti (etapa 3). Pri stanoven\u00ed re\u00e1lnej hodnoty znehodnoten\u00e9ho finan\u010dn\u00e9ho akt\u00edva s\u00fa zoh\u013eadnen\u00e9 v\u0161etky ECL vr\u00e1tane str\u00e1t odhadovan\u00fdch na z\u00e1klade inform\u00e1ci\u00ed o klientovi/emitentovi z\u00edskan\u00fdch z trhu, makroekonomick\u00e9 ukazovatele a scen\u00e1re odhaduj\u00face bud\u00faci v\u00fdvoj. Finan\u010dn\u00fd n\u00e1stroj sp\u013a\u0148a podmienky znehodnoten\u00e9ho n\u00e1stroja, ak nastala jedna alebo viac udalost\u00ed, predstavuj\u00facich zlyhanie klienta. V pr\u00edpade, ak re\u00e1lna hodnota znehodnoten\u00e9ho akt\u00edva bola vyk\u00e1zan\u00e1 ni\u017e\u0161ie ako boli finan\u010dn\u00e9 toky zo znehodnoten\u00e9ho akt\u00edva, skupina vyk\u00e1\u017ee zisk. ECL sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. Ak pominul d\u00f4vod na vykazovanie opravnej polo\u017eky/rezervy alebo v\u00fd\u0161ka opravnej polo\u017eky/rezervy nie je primeran\u00e1, nadbyto\u010dn\u00e9 opravn\u00e9 polo\u017eky/rezervy sa rozpustia cez rovnak\u00e9 riadky v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n \n \n \n \n \n \n \n V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika \u00daverov\u00e9 riziko finan\u010dn\u00e9ho n\u00e1stroja sa v\u00fdznamne zv\u00fd\u0161ilo, ak bolo splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed: Kvantitat\u00edvne krit\u00e9rium Kvantitat\u00edvne krit\u00e9rium je prim\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed (korpor\u00e1tne portf\u00f3li\u00e1 \u2013 \u0161t\u00e1tne, bankov\u00e9, podnikov\u00e9, projektov\u00e9ho financovania; retailov\u00e9 portf\u00f3lia \u2013 hypot\u00e9ky a americk\u00e9 hypot\u00e9ky na vybavenie dom\u00e1cnosti, bez\u00fa\u010delov\u00e9 spotrebn\u00e9 \u00favery, kreditn\u00e9 karty pre fyzick\u00e9 osoby a pre\u010derpania pre fyzick\u00e9 osoby). Skupina na z\u00e1klade modelov do\u017eivotn\u00e9ho PD porovn\u00e1va krivku parametra PD po\u010das doby \u017eivotnosti k d\u00e1tumu ocenenia s krivkou PD k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania. Stanovenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (SICR) je vyhodnoten\u00e9 pre ka\u017ed\u00e9 portf\u00f3lio osobitne a vych\u00e1dza z porovnania \u0161tatistick\u00fdch rozdelen\u00ed oboch kriviek pre zhor\u0161uj\u00facu sa \u010das\u0165 portf\u00f3lia. Kvalitat\u00edvne krit\u00e9ri\u00e1 Skupina pou\u017e\u00edva kvalitat\u00edvne krit\u00e9ri\u00e1 ako sekund\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed. Pre neretailov\u00e9 portf\u00f3li\u00e1 je v\u00e4\u010d\u0161ina kvalitat\u00edvn\u00fdch krit\u00e9ri\u00ed (ako sa nevy\u010derp\u00e1vaj\u00faco uv\u00e1dzaj\u00fa v IFRS 9 B.5.5.17) zoh\u013eadnen\u00e1 v internom hodnoten\u00ed kreditnej kvality klienta. Ke\u010f\u017ee s\u00fa tieto inform\u00e1cie zoh\u013eadnen\u00e9 v internom ratingu, kvantitat\u00edvna met\u00f3da ur\u010dovania etapy \u00faverovej poh\u013ead\u00e1vky je posta\u010duj\u00faca pre presn\u00e9 pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika. Medzi indik\u00e1tormi uveden\u00fdmi v IFRS 9 s\u00fa spomenut\u00e9 aj niektor\u00e9, ktor\u00e9 moment\u00e1lne nie s\u00fa priamou s\u00fa\u010das\u0165ou ratingov\u00fdch modelov RBI. Preto s\u00fa tieto kvalitat\u00edvne faktory zoh\u013eadnen\u00e9 ako doplnok ku kvantitat\u00edvnemu pos\u00fadeniu zv\u00fd\u0161en\u00e9ho kreditn\u00e9ho rizika v pr\u00edpadoch, ke\u010f existuj\u00fa iba kvalitat\u00edvne faktory alebo kvantitat\u00edvne faktory, ktor\u00e9 nie s\u00fa \u0161tatisticky spracovan\u00e9. Presun do etapy 2 sa uskuto\u010dn\u00ed po splnen\u00ed krit\u00e9ri\u00ed uveden\u00fdch ni\u017e\u0161ie. V pr\u00edpade \u0161t\u00e1tnych, bankov\u00fdch, podnikov\u00fdch a projektov\u00fdch finan\u010dn\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 extern\u00e9 trhov\u00e9 ukazovatele: V\u00fdznamn\u00e9 zmeny v extern\u00fdch trhov\u00fdch ukazovate\u013eoch \u00faverov\u00e9ho rizika pre konkr\u00e9tny finan\u010dn\u00fd n\u00e1stroj alebo podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje s rovnakou o\u010dak\u00e1vanou dobou \u017eivotnosti. Medzi zmeny trhov\u00fdch ukazovate\u013eov kreditn\u00e9ho rizika patria okrem in\u00e9ho \u00faverov\u00fd spread, ceny swapov na \u00faverov\u00e9 zlyhanie dl\u017en\u00edka, doba alebo miera, do akej bola re\u00e1lna hodnota finan\u010dn\u00e9ho akt\u00edva ni\u017e\u0161ia ako jeho amortizovan\u00e1 cena, a \u010fal\u0161ie trhov\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa dl\u017en\u00edka (napr\u00edklad zmeny ceny dlhov\u00fdch a podielov\u00fdch cenn\u00fdch papierov). \u2022 zmeny zmluvn\u00fdch podmienok: O\u010dak\u00e1van\u00e9 zmeny zmluvn\u00fdch podmienok vr\u00e1tane o\u010dak\u00e1van\u00e9ho poru\u0161enia zmluvy, ktor\u00e9 m\u00f4\u017eu vies\u0165 k vzdaniu sa alebo zmene a doplneniu zmluvy, odlo\u017een\u00fdm spl\u00e1tkam \u00farokov, zv\u00fd\u0161eniu \u00farokovej sadzby, vy\u017eadovaniu dodato\u010dn\u00e9ho zabezpe\u010denia alebo z\u00e1ruky, alebo in\u00fdm zmen\u00e1m v r\u00e1mci zazmluvnen\u00e9ho n\u00e1stroja. \u2022 zmeny pr\u00edstupu k riadeniu \u2022 odborn\u00fd \u00fasudok\n \n \n \n \n \n \n \n \n \n V pr\u00edpade retailov\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 odklad splatnosti (forbearance) \u2022 ome\u0161kanie nad 30 dn\u00ed \u2022 zlyhanie na inom produkte \u2022 odborn\u00fd \u00fasudok (holistick\u00fd pr\u00edznak) Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika zah\u0155\u0148a inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 a vykon\u00e1va sa na \u00farovni jednotliv\u00fdch transakci\u00ed spravidla \u0161tvr\u0165ro\u010dne pre neretailov\u00e9 portf\u00f3li\u00e1 a mesa\u010dne pre retailov\u00e9 portf\u00f3li\u00e1. V\u00fdnimku z d\u00f4vodu n\u00edzkeho \u00faverov\u00e9ho rizika skupina vyu\u017e\u00edva selekt\u00edvne, napr. pri dlhov\u00fdch cenn\u00fdch papieroch z d\u00f4vodu ich n\u00edzkeho \u00faverov\u00e9ho rizika. Defin\u00edcia zlyhan\u00fdch akt\u00edv a \u00faverovo znehodnoten\u00fdch akt\u00edv Skupina definuje finan\u010dn\u00fd n\u00e1stroj ako zlyhan\u00fd, ke\u010f m\u00e1 dl\u017en\u00edk v\u00fdznamn\u00e9 finan\u010dn\u00e9 \u0165a\u017ekosti a sp\u013a\u0148a jedno alebo viac z nasleduj\u00facich krit\u00e9ri\u00ed. Skupina pre stanovenie zlyhania klienta a finan\u010dn\u00e9ho akt\u00edva pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. Vysvetlenie vstupov, predpokladov a techn\u00edk odhadu ECL sa ur\u010duje bu\u010f na z\u00e1klade doby 12 mesiacov alebo doby \u017eivotnosti, v z\u00e1vislosti od etapy n\u00e1stroja. Do odhadov parametrov PD a LGD s\u00fa zahrnut\u00e9 aj ekonomick\u00e9 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Tieto vstupy sa l\u00ed\u0161ia pod\u013ea typu produktu. V\u00fdsledn\u00e9 ECL s\u00fa diskontovan\u00fdm s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD). Pravdepodobnos\u0165 zlyhania PD predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoj finan\u010dn\u00fd z\u00e1v\u00e4zok bu\u010f po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti z\u00e1v\u00e4zku. Pre neretailov\u00e9 portf\u00f3lio je PD odhadnut\u00e9 materskou spolo\u010dnos\u0165ou pre jednotliv\u00e9 ratingov\u00e9 modely a pr\u00edslu\u0161n\u00e9 stupne ratingov\u00e9ho hodnotenia. Pre retailov\u00e9 portf\u00f3lio je pravdepodobnos\u0165 zlyhania vypo\u010d\u00edtan\u00e1 samostatne pre ka\u017ed\u00fd produktov\u00fd typ na z\u00e1klade najdlh\u0161ej mo\u017enej hist\u00f3rie d\u00e1t pre pr\u00edslu\u0161n\u00fd produkt dostupn\u00fdch v internej datab\u00e1ze skupiny. N\u00e1sledne sa pou\u017e\u00edva \u0161tatistick\u00e1 met\u00f3da anal\u00fdzy pre\u017eitia na odhad v\u00fdvoja zlyhania od prvotn\u00e9ho vyk\u00e1zania po\u010das celej doby \u017eivotnosti \u00faveru. Pri v\u00fdpo\u010dte sa zoh\u013ead\u0148uj\u00fa aj pr\u00edpadn\u00e9 predpoklady pred\u010dasn\u00e9ho splatenia/refinancovania. Ak do\u017eivotn\u00fd PD model pre nejak\u00e9 portf\u00f3lio nie je dostupn\u00fd, vych\u00e1dzame z extrapol\u00e1cie 12-mesa\u010dnej pravdepodobnosti zlyhania do konca doby \u017eivotnosti \u00faveru. Pre m\u00e1lopo\u010detn\u00e9 portf\u00f3li\u00e1 s\u00fa pou\u017eit\u00e9 namiesto vlastn\u00fdch odhadov benchmarkov\u00e9 12-mesa\u010dn\u00e9 PD hodnoty doporu\u010den\u00e9 skupinovou metodikou.\n \n \n \n \n \n \n \n \n \n Strata v pr\u00edpade zlyhania Strata v pr\u00edpade zlyhania predstavuje o\u010dak\u00e1vanie skupiny o v\u00fd\u0161ke bud\u00facej potenci\u00e1lnej straty z finan\u010dn\u00e9ho akt\u00edva (\u00faveru) v \u010dase zlyhania. O\u010dak\u00e1van\u00e1 strata sa po\u010d\u00edta v pr\u00edpade korpor\u00e1tneho zlyhan\u00e9ho portf\u00f3lia ako v\u00fdsledok v\u00e1\u017een\u00e9ho priemeru odhadovan\u00fdch pravdepodobnost\u00ed 2-3 scen\u00e1rov spl\u00e1cania ka\u017ed\u00e9ho \u00faveru samostatne. Tieto scen\u00e1re definuj\u00fa potenci\u00e1lny v\u00fdvoj situ\u00e1cie klienta, jeho schopnosti spl\u00e1ca\u0165 \u00faver resp. odhadovan\u00e9ho spe\u0148a\u017eenia zabezpe\u010dovac\u00edch in\u0161trumentov. T\u00e1to o\u010dak\u00e1van\u00e1 strata sa vyjadruje formou opravnej polo\u017eky resp. rezervy na dan\u00fd uver. O\u010dak\u00e1van\u00e1 strata je prehodnocovan\u00e1 pravidelne mesa\u010dne a berie do \u00favahy v\u00fdvoj situ\u00e1cie klienta, dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva, hodnoty zabezpe\u010denia ako aj \u010fal\u0161\u00edch faktorov, ktor\u00e9 m\u00f4\u017eu ovplyv\u0148ova\u0165 bud\u00facu stratu skupiny z dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva. V pr\u00edpade retailov\u00e9ho portf\u00f3lia sa po\u010d\u00edta pomocou s\u00fa\u010dtu vymo\u017een\u00fdch s\u00fam zozbieran\u00fdch po dobu trvania vym\u00e1hacieho cyklu od momentu zlyhania \u00faveru pre dan\u00fd \u00faver. V zjednodu\u0161enej metodike pre portf\u00f3li\u00e1 bez pokro\u010dil\u00fdch modelov nepracujeme s v\u00fd\u0165a\u017ekami na \u00farovni \u00faveru, ale v\u00fd\u0165a\u017eky nar\u00e1tavame pod\u013ea d\u00e1tumu vzniku zlyhania. Expoz\u00edcia pri zlyhan\u00ed EAD je model odhadu s\u00fam, ktor\u00e9 skupina o\u010dak\u00e1va, \u017ee bud\u00fa splatn\u00e9 v \u010dase zlyhania a po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti. Expoz\u00edcie pri zlyhan\u00ed po\u010das doby 12 mesiacov a doby \u017eivotnosti sa ur\u010duj\u00fa na z\u00e1klade o\u010dak\u00e1van\u00e9ho profilu platieb, ktor\u00fd sa l\u00ed\u0161i pod\u013ea typu produktu. V pr\u00edpade amortizovan\u00fdch produktov a \u00faverov spl\u00e1can\u00fdch jednorazovo k d\u00e1tumu splatnosti sa vych\u00e1dza zo zmluvn\u00fdch spl\u00e1tok. Pri revolvingov\u00fdch produktoch sa expoz\u00edcia pri zlyhan\u00ed predpoved\u00e1 na z\u00e1klade aktu\u00e1lne \u010derpan\u00e9ho zostatku, ku ktor\u00e9mu sa pripo\u010d\u00edta \u00faverov\u00fd ekvivalent ne\u010derpanej \u010dasti \u00faveru, ktor\u00fd zoh\u013ead\u0148uje o\u010dak\u00e1van\u00e9 do\u010derpanie zost\u00e1vaj\u00faceho limitu do \u010dasu zlyhania. Diskontn\u00fd faktor Pokia\u013e ide o s\u00favahov\u00fa expoz\u00edciu, ktor\u00e1 nie je l\u00edzingom ani k\u00fapen\u00fdmi alebo vzniknut\u00fdmi \u00faverovo znehodnoten\u00fdmi akt\u00edvami (purchased or originated credit-impaired assets \u2013 POCI), diskontn\u00e1 sadzba pou\u017eit\u00e1 pri v\u00fdpo\u010dte ECL je efekt\u00edvna \u00farokov\u00e1 miera alebo jej aproxim\u00e1cia. ECL je s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD) Vypo\u010d\u00edtan\u00e9 hodnoty ECL sa n\u00e1sledne v\u00e1\u017eia pod\u013ea scen\u00e1ra zameran\u00e9ho na bud\u00facnos\u0165. Na odhad opravn\u00fdch polo\u017eiek na nesplaten\u00e9 sumy \u00faverov v etape 3 sa pou\u017eili r\u00f4zne pr\u00edstupy, ktor\u00e9 mo\u017eno rozdeli\u0165 do nasleduj\u00facich kateg\u00f3ri\u00ed: \u2022 \u0160t\u00e1t, podniky, projektov\u00e9 financie, finan\u010dn\u00e9 in\u0161tit\u00facie, miestne a region\u00e1lne samospr\u00e1vy, pois\u0165ovne a subjekty kolekt\u00edvneho investovania: opravn\u00e9 polo\u017eky etapy 3 po\u010d\u00edtaj\u00fa mana\u017e\u00e9ri pre re\u0161trukturaliz\u00e1ciu dlhu, ktor\u00ed diskontuj\u00fa o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky primeranou efekt\u00edvnou \u00farokovou sadzbou. \u2022 Retailov\u00e9 \u00favery: opravn\u00e1 polo\u017eka etapy 3 sa tvor\u00ed vypo\u010d\u00edtan\u00edm \u0161tatisticky odvoden\u00e9ho najlep\u0161ieho odhadu o\u010dak\u00e1vanej straty, ktor\u00fd bol o\u010disten\u00fd o nepriame n\u00e1klady. Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika a v\u00fdpo\u010det ECL zah\u0155\u0148aj\u00fa inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Skupina vykonala anal\u00fdzu \u00fadajov za minul\u00e9 obdobia a identifikovala k\u013e\u00fa\u010dov\u00e9 ekonomick\u00e9 premenn\u00e9 ovplyv\u0148uj\u00face \u00faverov\u00e9 riziko a ECL pre ka\u017ed\u00e9 portf\u00f3lio.\n \n \n \n \n \n \n \n \n \n Progn\u00f3zy ekonomick\u00fdch premenn\u00fdch (\u201ez\u00e1kladn\u00fd ekonomick\u00fd scen\u00e1r\u201d) a najlep\u0161\u00ed odhad v\u00fdvoja ekonomiky v najbli\u017e\u0161\u00edch troch rokoch poskytuje \u0161tvr\u0165ro\u010dne Raiffeisen Research. Po troch rokoch sa pri progn\u00f3zovan\u00ed ekonomick\u00fdch premenn\u00fdch po\u010das celej zost\u00e1vaj\u00facej doby \u017eivotnosti jednotliv\u00fdch n\u00e1strojov pou\u017e\u00edva met\u00f3da n\u00e1vratu k priemernej hodnote. Vplyv ekonomick\u00fdch premenn\u00fdch na PD a LGD sa ur\u010duje pomocou \u0161tatistickej regresie, resp. met\u00f3dami anal\u00fdz \u010dasov\u00fdch radov, aby sa zistil historick\u00fd vplyv zmien t\u00fdchto premenn\u00fdch na mieru zlyhania a zlo\u017eky straty v pr\u00edpade zlyhania. Okrem z\u00e1kladn\u00e9ho ekonomick\u00e9ho scen\u00e1ra poskytuje Raiffeisen Research aj optimistick\u00fd a pesimistick\u00fd scen\u00e1r spolu s v\u00e1hami scen\u00e1rov. V\u00e1hy scen\u00e1rov sa ur\u010duj\u00fa kombin\u00e1ciou \u0161tatistickej anal\u00fdzy a odborn\u00e9ho \u00faverov\u00e9ho \u00fasudku, pri\u010dom sa berie do \u00favahy rozsah mo\u017en\u00fdch v\u00fdsledkov ka\u017ed\u00e9ho zvolen\u00e9ho scen\u00e1ra. V retaile sa pou\u017e\u00edvaj\u00fa fixn\u00e9 v\u00e1hy: 25 % pre optimistick\u00fd a pesimistick\u00fd scen\u00e1r a 50 % pre z\u00e1kladn\u00fd. \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n \n \n \n \n \n \n \n \n \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n Pri ne\u0161tandardn\u00fdch podmienkach m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy sa prejav\u00ed \u0161pecifick\u00fd rizikov\u00fd faktor (pr\u00edpadne viacero rizikov\u00fdch faktorov alebo ich kombin\u00e1cia) s potenci\u00e1lnym dopadom na ist\u00fa \u010das\u0165 kreditn\u00e9ho portf\u00f3lia skupiny, napr. niektor\u00e9 ekonomick\u00e9 odvetvie. Ak je vznik tak\u00e9hoto rizikov\u00e9ho faktora n\u00e1hly, d\u00f4jde k nemu v kr\u00e1tkom \u010dasovom horizonte alebo m\u00e1 do\u010dasn\u00fd charakter, je mo\u017en\u00e9, \u017ee nie je (\u010diasto\u010dne alebo \u00faplne) zachyten\u00fd v ratingovom hodnoten\u00ed kreditnej kvality protistrany. V takom pr\u00edpade m\u00f4\u017ee skupina prist\u00fapi\u0165 k uplatneniu korekci\u00ed potenci\u00e1lne ne\u00faplnej inform\u00e1cie o kreditnej kvalite portf\u00f3lia (princ\u00edp zoh\u013eadnenia v\u00fdh\u013eadov\u00fdch inform\u00e1ci\u00ed) v podobe tzv. mana\u017e\u00e9rskych \u00faprav \u2013 \u201eManagement Overlay\u201c (\u00faprava modelovan\u00fdch o\u010dak\u00e1van\u00fdch kreditn\u00fdch str\u00e1t) a to v s\u00falade so skupinovou metodikou pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 prostredn\u00edctvom tzv. In-model met\u00f3dy \u00fapravy IFRS parametrov. Tento pr\u00edstup dop\u013a\u0148a makro ekonomick\u00e9 scen\u00e1re (ktor\u00e9 s\u00fa zameran\u00e1 na celkov\u00fd v\u00fdvoj na \u00farovni krajiny) s cie\u013eom zoh\u013eadni\u0165 potenci\u00e1lne \u0161pecifik\u00e1 na ni\u017e\u0161ej \u00farovni ako napr\u00edklad konkr\u00e9tna f\u00e1za kreditn\u00e9ho cyklu jednotliv\u00fdch odvetv\u00ed. Pre neretailov\u00e9 expoz\u00edcie skupina k 31. decembru 2025 definuje, v s\u00falade so skupinovou metodikou, na \u00farovni ekonomick\u00fdch odvetv\u00ed tzv. in-model pr\u00edstup s cie\u013eom zachyti\u0165 vplyv \u0161pecifick\u00fdch rizikov\u00fdch faktorov na najviac senzit\u00edvne odvetvia. In-model pr\u00edstup nahradil predch\u00e1dzaj\u00faci post-model adjustment (PMA) pr\u00edstup, ktor\u00e9ho v\u00fdsledkom bola kvantifik\u00e1cia dodato\u010dn\u00e9ho kreditn\u00e9ho znehodnotenia portf\u00f3lia (opravnej polo\u017eky) s n\u00e1slednou alok\u00e1ciou na \u00farove\u0148 jednotliv\u00fdch klientov v identifikovan\u00fdch odvetviach formou tzv. Special Risk Factors add-on (dopad k 31. decembru 2024 bol pribli\u017ene 21,2 mili\u00f3na EUR). In-model pr\u00edstup spo\u010d\u00edva v \u00faprave IFRS parametrov, ktor\u00e9 vstupuj\u00fa do v\u00fdpo\u010dtu opravn\u00fdch polo\u017eiek. Aktu\u00e1lne doch\u00e1dza k \u00faprave parametra PD prostredn\u00edctvom definovan\u00fdch multiplik\u00e1torov (origin\u00e1lne PD priraden\u00e9 klientovi je vyn\u00e1soben\u00e9 pr\u00edslu\u0161n\u00fdm multiplik\u00e1torom \u010d\u00edm je zoh\u013eadnen\u00e1 inform\u00e1cia o dodato\u010dne identifikovanom riziku). Skupina definovala nieko\u013eko rizikov\u00fdch kateg\u00f3ri\u00ed, ktor\u00fdm s\u00fa priraden\u00e9 r\u00f4zne \u00farovne multiplik\u00e1torov parametra PD tak aby bola primerane zoh\u013eadnen\u00e1 miera rizika. Na z\u00e1klade pos\u00fadenia identifikovan\u00fdch rizikov\u00fdch faktorov skupina vyhodnocuje dodato\u010dn\u00fa mieru rizika,\n \n \n \n \n \n \n \n \n \n ktorej m\u00f4\u017eu by\u0165 jednotliv\u00e9 priemyseln\u00e9 odvetvia vystaven\u00e9. Po\u010det rizikov\u00fdch faktorov, ktor\u00fd je pre jednotliv\u00e9 priemyseln\u00e9 odvetvia identifikovan\u00fd ako relevantn\u00fd (teda s potenci\u00e1lne negat\u00edvnym ekonomick\u00fdm vplyvom) je ur\u010duj\u00faci pre zaradenie dan\u00e9ho odvetvia do konkr\u00e9tnej rizikovej kateg\u00f3rie a n\u00e1sledne pre priradenie konkr\u00e9tnej \u00farovne PD multiplik\u00e1tora. Takto upraven\u00fd parameter PD (po vyn\u00e1soben\u00ed multiplik\u00e1torom) je n\u00e1sledne pou\u017eit\u00fd pre \u0161tandardn\u00fd v\u00fdpo\u010det opravnej polo\u017eky a to vr\u00e1tane v\u00fdpo\u010dtu priradenia etapy zhor\u0161enia kreditnej kvality (upraven\u00e9 PD teda priamo ovplyv\u0148uje zaradenie expoz\u00edcie do etapy 1 alebo 2 a determinuje sp\u00f4sob v\u00fdpo\u010dtu ECL \u2013 ocenenie po\u010das nasleduj\u00facich 12 mesiacov pre etapu 1 alebo ocenenie po\u010das celej doby \u017eivotnosti pre etapu 2). Skupina tie\u017e zoh\u013ead\u0148uje rizik\u00e1 vypl\u00fdvaj\u00face z ESG na z\u00e1klade skupinov\u00e9ho pr\u00edstupu prostredn\u00edctvom z\u00e1\u0165a\u017eov\u00e9ho testovania kde doch\u00e1dza k dodato\u010dn\u00e9mu zhor\u0161eniu parametra pravdepodobnosti zlyhania klienta odvoden\u00e9ho od jeho environment\u00e1lneho sk\u00f3re (tzv. \u201eE-score\u201c). Pr\u00edstup je zalo\u017een\u00fd na z\u00e1\u0165a\u017eovom testovan\u00ed finan\u010dn\u00fdch v\u00fdsledkov korpor\u00e1tnych klientov v r\u00e1mci definovan\u00fdch makro ekonomick\u00fdch a klimatick\u00fdch scen\u00e1rov. V podmienkach scen\u00e1rov sa odhaduje v\u00fdkonnos\u0165 a tie\u017e dodato\u010dn\u00e9 n\u00e1klady jednotliv\u00fdch odvetv\u00ed \u2013 tzv. sektorov\u00e1 produkcia a miera prev\u00e1dzkov\u00fdch n\u00e1kladov, ktor\u00e1 je n\u00e1sledne alokovan\u00e1 na \u00farove\u0148 jednotliv\u00fdch klientov a takto odhadnut\u00e1 finan\u010dn\u00e1 poz\u00edcia klienta vstupuje do ratingov\u00e9ho modelu a sl\u00fa\u017ei na projekciu jeho pravdepodobnosti zlyhania. Projektovan\u00e1 pravdepodobnos\u0165 zlyhania je pou\u017eit\u00e1 na v\u00fdpo\u010det ECL a dopad predstavuje potrebu dodato\u010dnej opravnej polo\u017eky, ktor\u00e1 je alokovan\u00e1 na jednotliv\u00e9 odvetia (aloka\u010dn\u00fd mechanizmus zoh\u013ead\u0148uje priemern\u00e9 E-score odvetvia a definovan\u00fa hranicu minim\u00e1lneho dopadu na ECL). \n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n \n \n \n \n \n \n \n \n \n Anal\u00fdza citlivosti Predpoklady ovplyv\u0148uj\u00face opravn\u00fa polo\u017eku na ECL s\u00fa: \u2022 Podnikov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 dlhodob\u00fd v\u00fdnos \u0161t\u00e1tnych dlhopisov, \u2022 miera infl\u00e1cie. \u2022 Retailov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 3-mesa\u010dn\u00e1 money market ECB \u00farokov\u00e1 sadzba, \u2022 ceny nehnute\u013enost\u00ed.\n \n \n \n Odpisovanie \u00faverov Skupina odpisuje \u00favery poskytnut\u00e9 klientom v pr\u00edpade, \u017ee na z\u00e1klade h\u013abkovej anal\u00fdzy preuk\u00e1\u017ee, \u017ee nie je re\u00e1lne o\u010dak\u00e1va\u0165 \u010fal\u0161\u00ed v\u00fd\u0165a\u017eok alebo \u0161anca \u010fal\u0161ieho v\u00fd\u0165a\u017eku je minim\u00e1lna. Obvykl\u00fdmi, av\u0161ak nie jedin\u00fdmi indik\u00e1tormi pre zrealizovanie odpisu s\u00fa zv\u00e4\u010d\u0161a nasledovn\u00e9 situ\u00e1cie: \u2022 dl\u017en\u00edk nevykon\u00e1va \u017eiadnu \u010dinnos\u0165, 2 roky nebola zrealizovan\u00e1 \u017eiadna spl\u00e1tka a neexistuje \u017eiadne zabezpe\u010denie alebo, \u2022 dl\u017en\u00edk je v konkurze, pri\u010dom v\u0161etok majetok bol spe\u0148a\u017een\u00fd a v\u00fd\u0165a\u017eok zrealizovan\u00fd, alebo \u2022 s\u00fad rozhodol (napr. v pr\u00edpade z\u00e1konnej re\u0161trukturaliz\u00e1cie, oddl\u017een\u00ed at\u010f.) o odp\u00edsan\u00ed \u010dasti poh\u013ead\u00e1vky, alebo \u2022 skupina pred\u00e1 poh\u013ead\u00e1vku a in\u00e9. V pr\u00edpade prebiehaj\u00facich s\u00fadnych sporov alebo in\u00fdch konan\u00ed, ktor\u00e9 by eventu\u00e1lne mohli vies\u0165 k v\u00fd\u0165a\u017eku, skupina obvykle odpisuje poh\u013ead\u00e1vky do pods\u00favahy. \u00davery s\u00fa odpisovan\u00e9 na z\u00e1klade pr\u00e1voplatn\u00e9ho rozhodnutia s\u00fadu, predstavenstva alebo in\u00e9ho org\u00e1nu skupiny (Problem Loan Committee a Executive Committee) v zmysle internej smernice o upusten\u00ed od ich vym\u00e1hania oproti vytvorenej opravnej polo\u017eke. V pr\u00edpade, \u017ee hodnota odpisovanej poh\u013ead\u00e1vky je vy\u0161\u0161ia ako vytvoren\u00e1 opravn\u00e1 polo\u017eka, dotvor\u00ed sa opravn\u00e1 polo\u017eka do v\u00fd\u0161ky odpisovanej poh\u013ead\u00e1vky a n\u00e1sledne sa odp\u00ed\u0161e do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Odp\u00edsan\u00e9 poh\u013ead\u00e1vky, pri ktor\u00fdch nezaniklo pr\u00e1vo na vym\u00e1hanie, sa eviduj\u00fa v pods\u00favahe. K 31. decembru 2025 uveden\u00e1 hodnota odp\u00edsan\u00fdch poh\u013ead\u00e1vok predstavovala 11 953 tis. EUR (k 31. decembru 2024 bolo 14 605 tis. EUR). Po odp\u00edsan\u00ed skupina nerealizuje akt\u00edvne vym\u00e1hanie, jedine v pr\u00edpadoch odpisov do pods\u00favahy pokra\u010duje vo veden\u00ed s\u00fadnych sporov s cie\u013eom dosiahnu\u0165 v bud\u00facnosti v\u00fd\u0165a\u017eok. Pokia\u013e skupina po odp\u00edsan\u00ed \u00faverov poskytnut\u00fdch klientom zinkasuje od klienta \u010fal\u0161ie sumy alebo z\u00edska kontrolu nad zabezpe\u010den\u00edm v hodnote vy\u0161\u0161ej, ako sa p\u00f4vodne odhadlo, v\u00fdnos sa vyk\u00e1\u017ee vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. \n \n \n \n \n \n \n \n \n Zabezpe\u010denie \u00faverov Z h\u013eadiska zaobch\u00e1dzania so zabezpe\u010den\u00edm sa v skupine kladie ve\u013ek\u00fd d\u00f4raz najm\u00e4 na oce\u0148ovanie a prece\u0148ovanie jednotliv\u00fdch zabezpe\u010den\u00ed, stanovovanie z\u00e1lo\u017enej hodnoty zabezpe\u010denia, stanovovanie pr\u00edpustnosti zabezpe\u010denia na \u00fa\u010dely zmier\u0148ovania kreditn\u00e9ho rizika a na realiz\u00e1ciu zabezpe\u010denia v pr\u00edpade zlyhania klienta. V skupine sa akceptuj\u00fa najm\u00e4 tieto typy zabezpe\u010den\u00ed: \u2022 finan\u010dn\u00e9 zabezpe\u010denia, \u2022 z\u00e1ruky, \u2022 nehnute\u013enosti, \u2022 hnute\u013en\u00e9 predmety, \u2022 poh\u013ead\u00e1vky, \u2022 \u017eivotn\u00e9 poistenie. Z pr\u00e1vnych in\u0161trumentov sa v skupine pou\u017e\u00edvaj\u00fa: \u2022 z\u00e1lo\u017en\u00e9 pr\u00e1vo, \u2022 zabezpe\u010dovacie post\u00fapenie poh\u013ead\u00e1vky, \u2022 zabezpe\u010dovac\u00ed prevod pr\u00e1va, \u2022 vinkul\u00e1cia pe\u0148a\u017en\u00fdch prostriedkov, \u2022 zmluva o k\u00fape cenn\u00fdch papierov, \u2022 dohoda o nahraden\u00ed z\u00e1v\u00e4zku. Metodika oce\u0148ovania zabezpe\u010den\u00ed aj frekvencia ich prece\u0148ovania z\u00e1vis\u00ed od typu zabezpe\u010denia a minim\u00e1lnych podmienok v zmysle platn\u00fdch legislat\u00edvnych noriem implementovan\u00fdch v intern\u00fdch smerniciach skupiny. Stanovovanie hodnoty zabezpe\u010dovac\u00edch prostriedkov je \u0161pecifick\u00e9 pre ka\u017ed\u00fd typ zabezpe\u010denia, pri\u010dom skupina dodr\u017eiava mieru konzervativizmu. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010den\u00ed sa stanovuje individu\u00e1lne pre ka\u017ed\u00fd typ zabezpe\u010denia v z\u00e1vislosti od typu zabezpe\u010denia a transakcie a v z\u00e1vislosti od individu\u00e1lnych rizikov\u00fdch charakterist\u00edk. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010denia sa z\u00edska diskontovan\u00edm p\u00f4vodnej hodnoty zabezpe\u010denia z\u00edskanej v r\u00e1mci oce\u0148ovania a prece\u0148ovania. Faktory, na z\u00e1klade ktor\u00fdch sa stanovuj\u00fa diskontn\u00e9 faktory, s\u00favisia najm\u00e4 s realizovate\u013enos\u0165ou zabezpe\u010den\u00ed v pr\u00edpade zlyhania protistrany (napr. typ, lokalita a stav nehnute\u013enosti), s pr\u00edpadn\u00fdm potenci\u00e1lnym zlyhan\u00edm poskytovate\u013ea zabezpe\u010denia (napr. kreditn\u00e1 kvalita a splatnos\u0165 finan\u010dn\u00fdch zabezpe\u010den\u00ed) a s in\u00fdmi faktormi (biznis strat\u00e9gia a orient\u00e1cia skupiny). Pou\u017e\u00edvan\u00e9 diskontn\u00e9 faktory s\u00fa predmetom pravideln\u00e9ho prehodnocovania. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje zo z\u00e1lo\u017enej hodnoty zabezpe\u010denia najviac do v\u00fd\u0161ky aktu\u00e1lnej hodnoty poh\u013ead\u00e1vky. Ak je v\u00fd\u0161ka z\u00e1lo\u017enej hodnoty zabezpe\u010denia ni\u017e\u0161ia ako zostatok poh\u013ead\u00e1vky, skupina stanov\u00ed n\u00e1rokovate\u013en\u00fa hodnotu zabezpe\u010denia do v\u00fd\u0161ky z\u00e1lo\u017enej hodnoty zabezpe\u010denia. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia obsahuje mno\u017estvo neist\u00f4t a riz\u00edk. Sumy, ktor\u00e9 by sa v kone\u010dnom d\u00f4sledku mohli pri likvid\u00e1cii z\u00e1bezpeky na nespl\u00e1can\u00e9 \u00favery realizova\u0165, by sa mohli od odhadovan\u00fdch s\u00fam l\u00ed\u0161i\u0165 a tento rozdiel by mohol by\u0165 v\u00fdznamn\u00fd. Rozhodovanie skupiny pri realiz\u00e1cii zabezpe\u010denia je individu\u00e1lne a z\u00e1vis\u00ed od faktorov, ako je aktu\u00e1lny stav a hodnota zabezpe\u010denia, aktu\u00e1lna v\u00fd\u0161ka poh\u013ead\u00e1vky, r\u00fdchlos\u0165 uspokojenia poh\u013ead\u00e1vky, n\u00e1klady spojen\u00e9 s vym\u00e1han\u00edm a pod. O tom, ktor\u00fd zabezpe\u010dovac\u00ed in\u0161tit\u00fat bude pou\u017eit\u00fd v konkr\u00e9tnom pr\u00edpade, rozhoduje pr\u00edslu\u0161n\u00fd kompetentn\u00fd org\u00e1n skupiny.\n \n \n \n \n \n \n \n \n \n Skupina vyu\u017e\u00edva najm\u00e4 tieto formy realiz\u00e1cie zabezpe\u010denia: \u2022 dobrovo\u013en\u00e1 dra\u017eba, \u2022 exeku\u010dn\u00e9 konanie, \u2022 spe\u0148a\u017eovanie zabezpe\u010denia poh\u013ead\u00e1vky skupiny v konkurznom konan\u00ed, alebo \u2022 odpredaj poh\u013ead\u00e1vok.\n \n \n \n \n \n 3. Finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva) a pos\u00fadi, \u017ee pri dan\u00fdch finan\u010dn\u00fdch akt\u00edvach zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov, skupina vyk\u00e1\u017ee uveden\u00e9 finan\u010dn\u00e9 akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. Prvotn\u00e9 ako aj n\u00e1sledn\u00e9 ocenenie uveden\u00fdch finan\u010dn\u00fdch akt\u00edv je v re\u00e1lnej cene.\n \n \n 4. Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie z\u00edskala skupina s cie\u013eom vyu\u017ei\u0165 kr\u00e1tkodob\u00e9 cenov\u00e9 v\u00fdkyvy na tvorbu zisku. V tejto kateg\u00f3rii skupina vykazuje cenn\u00e9 papiere \u2013 dlhov\u00e9 cenn\u00e9 papiere, pokladni\u010dn\u00e9 pouk\u00e1\u017eky a akcie a vykazuje ich vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201c. V\u0161etky n\u00e1kupy a predaje cenn\u00fdch papierov na obchodovanie s\u00fa \u00fa\u010dtovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie sa prvotne vyk\u00e1\u017eu v re\u00e1lnej hodnote a n\u00e1sledne sa prece\u0148uj\u00fa na aktu\u00e1lnu re\u00e1lnu hodnotu. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia t\u00fdchto akt\u00edv na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje V tejto kateg\u00f3rii skupina vykazuje deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje \u2013 \u00farokov\u00e9 swapy, menov\u00e9 swapy, indexov\u00e9 swapy, menov\u00e9 forwardy, \u00farokov\u00e9 opcie, menov\u00e9 opcie, opcie na indexy, menov\u00e9, \u00farokov\u00e9 a indexov\u00e9 futures a komoditn\u00e9 deriv\u00e1ty. Ak\u00e9ko\u013evek n\u00e1kupy a predaje t\u00fdchto deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 si vy\u017eaduj\u00fa dodanie v \u010dasovom r\u00e1mci ur\u010denom regula\u010dn\u00fdm opatren\u00edm alebo pod\u013ea trhov\u00fdch zvyklost\u00ed (\u201eobvykl\u00fd sp\u00f4sob\u201d), sa vykazuj\u00fa ako spotov\u00e9 transakcie. Transakcie, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9rium vyrovnania \u201eobvykl\u00fdm sp\u00f4sobom\u201d, sa vykazuj\u00fa v \u00fa\u010dtovn\u00edctve ako finan\u010dn\u00e9 deriv\u00e1ty. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia deriv\u00e1tov na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n \n \n \n \n \n Vnoren\u00e9 deriv\u00e1ty Vnoren\u00fd deriv\u00e1t je zlo\u017ekou hybridnej zmluvy, ktor\u00e1 obsahuje aj nederiv\u00e1tov\u00fa hostite\u013esk\u00fa zmluvu. V\u00fdsledkom tak\u00e9hoto kontraktu je, \u017ee niektor\u00e9 pe\u0148a\u017en\u00e9 toky tak\u00e9hoto kombinovan\u00e9ho n\u00e1stroja sa menia rovnak\u00fdm sp\u00f4sobom ako pri samotnom deriv\u00e1te. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 je akt\u00edvom a spad\u00e1 do p\u00f4sobnosti IFRS 9, cel\u00e1 zmluva sa z \u00fa\u010dtovn\u00e9ho h\u013eadiska posudzuje ako jeden n\u00e1stroj, pri\u010dom vnoren\u00fd deriv\u00e1t sa neodde\u013euje, teda skupina analyzuje charakter pe\u0148a\u017en\u00fdch tokov z cel\u00e9ho akt\u00edva a obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho bolo akt\u00edvum obstaran\u00e9. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 nespad\u00e1 do p\u00f4sobnosti IFRS 9 alebo hostite\u013esk\u00e1 zmluva je z\u00e1v\u00e4zkom, vnoren\u00e9 deriv\u00e1ty sa oddelia a \u00fa\u010dtuj\u00fa ako samostatn\u00e9 deriv\u00e1ty, ak neexistuje \u00fazka s\u00favislos\u0165 medzi rizikami a ekonomick\u00fdmi charakteristikami deriv\u00e1tu a rizikami a ekonomick\u00fdmi charakteristikami hostite\u013eskej zmluvy, a ak vnoren\u00fd deriv\u00e1t \u00fa\u010dtovan\u00fd samostatne sp\u013a\u0148a defin\u00edciu deriv\u00e1tu a ak sa z\u00e1kladn\u00e1 zmluva ne\u00fa\u010dtuje v re\u00e1lnej hodnote, ktorej zmeny sa vykazuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Ak sa vnoren\u00fd deriv\u00e1t oddel\u00ed, hostite\u013esk\u00e1 zmluva sa \u00fa\u010dtuje v s\u00falade s ostatn\u00fdmi \u0161tandardami.\n \n \n \n \n 5. Zabezpe\u010dovacie deriv\u00e1ty Skupina sa v r\u00e1mci vo\u013eby uplat\u0148ovania \u0161tandardu IFRS 9 pri vykazovan\u00ed zabezpe\u010dovac\u00edch deriv\u00e1tov rozhodla pokra\u010dova\u0165 v p\u00f4vodnom \u00fa\u010dtovan\u00ed pod\u013ea IAS 39. Zabezpe\u010dovac\u00edmi deriv\u00e1tmi s\u00fa deriv\u00e1ty, ktor\u00e9 s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie ur\u010dit\u00fdch riz\u00edk a sp\u013a\u0148aj\u00fa v\u0161etky podmienky klasifik\u00e1cie zabezpe\u010dovac\u00edch deriv\u00e1tov pod\u013ea medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. Podmienkou na vyk\u00e1zanie zabezpe\u010denia je vypracovanie dokument\u00e1cie. Form\u00e1lna dokument\u00e1cia je vypracovan\u00e1 ku d\u0148u vzniku zabezpe\u010denia a obsahuje: \u2022 cie\u013e a strat\u00e9giu riadenia rizika, ako zabezpe\u010denie zapad\u00e1 do riadenia rizika skupiny, \u2022 druh zabezpe\u010denia, \u2022 povahu zabezpe\u010dovan\u00fdch riz\u00edk, \u2022 identifik\u00e1ciu zabezpe\u010dovanej polo\u017eky, \u2022 identifik\u00e1ciu zabezpe\u010dovacieho n\u00e1stroja, \u2022 testovanie efekt\u00edvnosti (popis sp\u00f4sobu testovania efekt\u00edvnosti retrospekt\u00edvneho aj prospekt\u00edvneho). Aby bolo zabezpe\u010denie efekt\u00edvne, mus\u00ed by\u0165 zmena re\u00e1lnych hodn\u00f4t alebo pe\u0148a\u017en\u00fdch tokov zabezpe\u010dovacieho a zabezpe\u010den\u00e9ho n\u00e1stroja vz\u00e1jomne sa vyrovn\u00e1vaj\u00faca s v\u00fdsledkom v rozp\u00e4t\u00ed od 80 do 125 %. Retrospekt\u00edvnym testovan\u00edm sa preveruje, \u010di bolo zabezpe\u010denie efekt\u00edvne od za\u010diatku a\u017e po aktu\u00e1lny de\u0148. Prospekt\u00edvnym testovan\u00edm sa preveruje, \u010di sa o\u010dak\u00e1va efekt\u00edvnos\u0165 smerom do bud\u00facnosti. Neefekt\u00edvna \u010das\u0165 zabezpe\u010denia sa vykazuje v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu\u201c. Neefektivita zabezpe\u010dovacieho vz\u0165ahu m\u00f4\u017ee vznika\u0165 napr\u00edklad z d\u00f4vodu: \u2022 volatility kr\u00e1tkodobej \u00farokovej sadzby zabezpe\u010dovacieho deriv\u00e1tu, \u2022 \u010dasov\u00e9ho nes\u00faladu zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovanej polo\u017eky, \u2022 pou\u017eitia rozdielnych diskontn\u00fdch kriviek.\n \n \n \n \n \n \n \n Zabezpe\u010denie sa ukon\u010d\u00ed: \u2022 dobrovo\u013en\u00fdm ukon\u010den\u00edm, \u2022 predajom, ukon\u010den\u00edm, uplatnen\u00edm zabezpe\u010dovan\u00e9ho n\u00e1stroja, \u2022 zabezpe\u010denie prestalo sp\u013a\u0148a\u0165 podmienky. Zabezpe\u010denie re\u00e1lnej hodnoty Zmeny re\u00e1lnej hodnoty deriv\u00e1tov ur\u010den\u00fdch na zabezpe\u010denie, ktor\u00e9 sa pova\u017euj\u00fa za zabezpe\u010denie re\u00e1lnej hodnoty, sa \u00fa\u010dtuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t spolu s ak\u00fdmiko\u013evek zmenami re\u00e1lnej hodnoty zabezpe\u010dovan\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov, ku ktor\u00fdm mo\u017eno priradi\u0165 zabezpe\u010dovacie riziko. \u00da\u010dtovanie zabezpe\u010dovacieho n\u00e1stroja sa skon\u010d\u00ed, ke\u010f skupina zru\u0161\u00ed zabezpe\u010dovac\u00ed vz\u0165ah, po exspir\u00e1cii zabezpe\u010dovacieho n\u00e1stroja alebo jeho predaji, vypovedan\u00ed, resp. realiz\u00e1cii predmetnej zmluvy, alebo ke\u010f zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania zabezpe\u010dovacieho n\u00e1stroja. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky. Zabezpe\u010denie pe\u0148a\u017en\u00fdch tokov Skupina pou\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty \u00farokov\u00e9 swapy na zabezpe\u010denie rizika variability bud\u00facich pe\u0148a\u017en\u00fdch tokov spojen\u00fdch s float akt\u00edvami, ktor\u00e9 by mohli ma\u0165 za n\u00e1sledok neo\u010dak\u00e1van\u00e9 straty v pr\u00edpade zmeny \u00farokov\u00fdch sadzieb na medzibankovom trhu. \u0160trukt\u00fara t\u00fdchto deriv\u00e1tov je presne prisp\u00f4soben\u00e1 \u0161trukt\u00fare zabezpe\u010dovan\u00e9ho \u00faveru, v d\u00f4sledku \u010doho skupina nie je vystaven\u00e1 riziku zmeny \u00farokov\u00fdch sadzieb a riziku pe\u0148a\u017en\u00fdch tokov. Efektivita t\u00fdchto zabezpe\u010dovac\u00edch transakci\u00ed je pravidelne monitorovan\u00e1. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Len efekt\u00edvna \u010das\u0165 zo zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu sa vykazuje vo v\u00fdkaze Ostatn\u00fdch s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eZabezpe\u010denie pe\u0148a\u017en\u00fdch tokov\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. Makro zabezpe\u010denie Pri makro zabezpe\u010den\u00ed skupina vyu\u017eila tzv. carve-out k IAS 39 prijat\u00fd Eur\u00f3pskou \u00faniou, na z\u00e1klade ktor\u00e9ho je mo\u017en\u00e9 realizova\u0165 zabezpe\u010denie \u00farokov\u00e9ho rizika jadrov\u00fdch vkladov. Skupina makro zabezpe\u010denie pou\u017e\u00edva na dynamicky sa meniace portf\u00f3lio fixn\u00fdch \u00faverov a vkladov, kde m\u00f4\u017ee periodicky prid\u00e1va\u0165 zabezpe\u010dovan\u00e9 a zabezpe\u010duj\u00face polo\u017eky. T\u00fdmto postupom si skupina zabezpe\u010duje \u00farokov\u00e9 riziko, pri\u010dom zabezpe\u010dovan\u00e9 polo\u017eky (ur\u010den\u00e1 \u010das\u0165 portf\u00f3lia)\n \n \n \n \n \n \n \n \n s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu s\u00favisiacu s pohybmi bezrizikovej \u00farokovej miery (resp. benchmarkovej sadzby). Re\u00e1lna hodnota zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov sa vykazuje v pozn\u00e1mke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201c. Zmena re\u00e1lnej hodnoty zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi a v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky.\n \n \n \n \n \n 6. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) V\u0161etky z\u00e1v\u00e4zky skupiny, s v\u00fdnimkou finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie, emitovan\u00fdch cenn\u00fdch papierov, ktor\u00e9 s\u00fa hed\u017eovan\u00e9 a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov, s\u00fa vykazovan\u00e9 v amortizovanej hodnote. V r\u00e1mci polo\u017eky finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote skupina vykazuje podriaden\u00fd dlh. Podriaden\u00fd dlh predstavuje cudz\u00ed zdroj skupiny, pri\u010dom n\u00e1roky na jeho vyplatenie s\u00fa v pr\u00edpade konkurzu, vyrovnania alebo likvid\u00e1cie skupiny podriaden\u00e9 poh\u013ead\u00e1vkam ostatn\u00fdch verite\u013eov. N\u00e1kladov\u00e9 \u00faroky platen\u00e9 za prijat\u00e9 podriaden\u00e9 dlhy sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. Podriaden\u00fd dlh predstavuje finan\u010dn\u00fd z\u00e1v\u00e4zok p\u00f4vodne ocenen\u00fd v re\u00e1lnej hodnote po odpo\u010d\u00edtan\u00ed transak\u010dn\u00fdch n\u00e1kladov. N\u00e1sledne sa oce\u0148uje v amortizovan\u00fdch n\u00e1kladoch na z\u00e1klade met\u00f3dy efekt\u00edvnej \u00farokovej miery. S\u00fa\u010das\u0165ou finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa skupinou emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere. \n \n \n 7. Finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Skupina v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na kr\u00e1tko (\u201ekr\u00e1tky predaj\u201d) a z\u00e1porn\u00fa re\u00e1lnu hodnotu deriv\u00e1tov z portf\u00f3lia finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie a skupinou vydan\u00e9 cenn\u00e9 papiere, ktor\u00e9 skupina zabezpe\u010duje a prece\u0148uj\u00fa sa na re\u00e1lnu hodnotu z titulu zabezpe\u010den\u00e9ho rizika. \n \n \n \n \n \n f) Ukon\u010denie vykazovania finan\u010dn\u00fdch n\u00e1strojov Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho majetku len vtedy, ke\u010f vypr\u0161ia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z majetku alebo ke\u010f prevedie finan\u010dn\u00fd majetok a v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva tohto majetku na in\u00fd subjekt. Ak skupina neprevedie, ale ani si neponech\u00e1 v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva a pokra\u010duje v kontrole nad preveden\u00fdm majetkom, vykazuje svoj ponechan\u00fd podiel na majetku a s\u00favisiaci z\u00e1v\u00e4zok zo s\u00fam, ktor\u00e9 mo\u017eno bude musie\u0165 zaplati\u0165. Ak si skupina ponech\u00e1 v podstate v\u0161etky rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s vlastn\u00edctvom preveden\u00e9ho finan\u010dn\u00e9ho majetku, pokra\u010duje vo vykazovan\u00ed tohto majetku a za\u00fa\u010dtuje aj zabezpe\u010den\u00fa p\u00f4\u017ei\u010dku vo v\u00fd\u0161ke prijat\u00fdch v\u00fdnosov. V pr\u00edpade, ak s\u00fa finan\u010dn\u00e9 akt\u00edva modifikovan\u00e9 a v\u00fdsledkom modifik\u00e1cie je v\u00fdznamn\u00e1 zmena pe\u0148a\u017en\u00fdch tokov (vi\u010f. \u010cas\u0165 \u201eModifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov\u201d), p\u00f4vodn\u00e9 akt\u00edvum sa od\u00fa\u010dtuje a za\u00fa\u010dtuje sa nov\u00e9 finan\u010dn\u00e9 akt\u00edvum. Skupina ukon\u010duje vykazovanie finan\u010dn\u00fdch z\u00e1v\u00e4zkov len v pr\u00edpade, ke\u010f s\u00fa jej z\u00e1v\u00e4zky splaten\u00e9, zru\u0161en\u00e9 alebo ke\u010f vypr\u0161\u00ed ich platnos\u0165. V pr\u00edpade, ak je z\u00e1v\u00e4zok uhraden\u00fd elektronicky, je mo\u017en\u00e9 ho od\u00fa\u010dtova\u0165 pred d\u0148om prijatia prostriedkov protistranou pri splnen\u00ed nasleduj\u00facich podmienok: \u2022 skupina nem\u00e1 re\u00e1lnu mo\u017enos\u0165 stiahnu\u0165, zastavi\u0165 alebo zru\u0161i\u0165 platobn\u00fd pr\u00edkaz, \u2022 skupina nem\u00e1 pr\u00edstup k hotovosti, ktor\u00e1 bola pou\u017eit\u00e1 na \u00fahradu, \u2022 riziko spojen\u00e9 s platobn\u00fdm syst\u00e9mom je zanedbate\u013en\u00e9. Platobn\u00e9 syst\u00e9my pou\u017e\u00edvan\u00e9 skupinou, sp\u013a\u0148aj\u00fa tieto podmienky. Ak d\u00f4jde k v\u00fdmene dlhov\u00fdch n\u00e1strojov medzi dl\u017en\u00edkom a verite\u013eom s v\u00fdrazne rozdielnymi podmienkami, skupina od\u00fa\u010dtuje p\u00f4vodn\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok a vyk\u00e1\u017ee nov\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok. Rovnako skupina postupuje aj v pr\u00edpade, ak nastane z\u00e1sadn\u00e1 zmena podmienok existuj\u00faceho finan\u010dn\u00e9ho z\u00e1v\u00e4zku alebo jeho \u010dasti. g) Modifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov Modifik\u00e1cie v zmysle IFRS 9 predstavuj\u00fa zmenu kontraktu\u00e1lneho/zmluvn\u00e9ho cash flows \u00faveru/ akt\u00edva na z\u00e1klade zmeny zmluvn\u00fdch podmienok. Ak modifik\u00e1cia sp\u013a\u0148a nasledovn\u00e9 kvalitat\u00edvne alebo kvantitat\u00edvne krit\u00e9ri\u00e1 (substantial modification) vedie k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho \u00faveru alebo in\u00e9ho akt\u00edva a za\u00fa\u010dtovaniu nov\u00e9ho. Kvalitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 zmena meny na \u00favere; \u2022 zmeny, ktor\u00e9 sp\u00f4sobia nesplnenie SPPI testu \u2022 zmena typu finan\u010dn\u00e9ho akt\u00edva Kvantitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 pred\u013a\u017eenie doby splatnosti o viac ako 50 % a viac ako 2 roky (kumulat\u00edvne), alebo \u2022 zmena umorovanej hodnoty (hodnota NPV pred zmenou a po zmene pri pou\u017eit\u00ed p\u00f4vodnej efekt\u00edvnej \u00farokovej miery) viac ako 10 %, alebo menej ako 10 % ale viac ako 100 000 EUR. \n \n \n \n \n V pr\u00edpade, ak v\u00fdsledkom modifik\u00e1cie nie je povinnos\u0165 od\u00fa\u010dtova\u0165 \u00faver/akt\u00edvum skupina je povinn\u00e1 vyk\u00e1za\u0165 zisk/stratu z modifik\u00e1ci\u00ed. Zisk/strata je rovn\u00e1 rozdielu NPV z nov\u00e9ho (modifikovan\u00e9ho) cash flow a aktu\u00e1lnej \u00fa\u010dtovnej hodnoty a vyk\u00e1zan\u00e1 v pozn. \u201e\u010cist\u00fd zisk/(strata) z modifik\u00e1cie\u201c. \n Hypotek\u00e1rna pomoc V roku 2025 bola prijat\u00e1 novela z\u00e1kona \u010d. 90/2016 Z. z. o \u00faveroch na b\u00fdvanie, ktor\u00e1 zav\u00e1dza nov\u00e9 pravidl\u00e1 pre poskytovanie hypotek\u00e1rnej pomoci. Od nadobudnutia \u00fa\u010dinnosti novely bude hypotek\u00e1rna pomoc poskytovan\u00e1 bankami, ktor\u00e9 sa k tejto sch\u00e9me dobrovo\u013ene prihl\u00e1sia. Pomoc bude poskytovan\u00e1 klientom sp\u013a\u0148aj\u00facim z\u00e1konom stanoven\u00e9 krit\u00e9ri\u00e1 v obdob\u00ed od 1. decembra 2025 do 30. novembra 2027 formou priamej platby vo v\u00fd\u0161ke 75 % zv\u00fd\u0161enia mesa\u010dnej spl\u00e1tky, maxim\u00e1lne do v\u00fd\u0161ky 150 EUR mesa\u010dne. P\u00f4vodn\u00e9 zmluvn\u00e9 podmienky hypotek\u00e1rnych \u00faverov zost\u00e1vaj\u00fa nezmenen\u00e9; napriek tomu z\u00e1kon sp\u00f4sobuje nepriamu zmenu pe\u0148a\u017en\u00fdch tokov s\u00favisiacich s t\u00fdmito \u00favermi. Hypotek\u00e1rna pomoc bude poskytovan\u00e1 formou refund\u00e1cie \u010dasti zv\u00fd\u0161enej zaplatenej spl\u00e1tky klientom. Skupina sa rozhodla prihl\u00e1si\u0165 do sch\u00e9my hypotek\u00e1rnej pomoci v decembri 2025. N\u00e1sledne vykonala anal\u00fdzu dopadov na finan\u010dn\u00e9 v\u00fdkazy, pri\u010dom zoh\u013eadnila v\u0161etky nov\u00e9 podmienky vypl\u00fdvaj\u00face zo z\u00e1kona. Z\u00e1ver anal\u00fdzy bol, \u017ee hoci nedoch\u00e1dza k zmene \u00faverovej zmluvy, z\u00e1konom upraven\u00e9 mechanizmy poskytovania pomoci sp\u00f4sobuj\u00fa zmenu o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov pri \u00faveroch, sp\u013a\u0148aj\u00facich podmienky sch\u00e9my. Na z\u00e1klade t\u00fdchto skuto\u010dnost\u00ed skupina odhadla a prepo\u010d\u00edtala dopad hypotek\u00e1rnej pomoci na bud\u00face o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky a za\u00fa\u010dtovala predpokladan\u00fa stratu zo zmeny pe\u0148a\u017en\u00fdch tokov. T\u00e1to strata je vyk\u00e1zan\u00e1 v pozn. \u201e\u010cist\u00fd zisk/(strata) z modifik\u00e1cie\u201c. \n \n h) Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Re\u00e1lne hodnoty finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov sa ur\u010duj\u00fa takto: \u2022 Re\u00e1lna hodnota finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov so \u0161tandardn\u00fdmi vz\u0165ahmi a podmienkami, ktor\u00e9 sa obchoduj\u00fa na akt\u00edvnom likvidnom trhu, sa ur\u010duje na z\u00e1klade cien k\u00f3tovan\u00fdch na trhu (zah\u0155\u0148a k\u00f3tovan\u00e9 dlhopisy s mo\u017enos\u0165ou odk\u00fapenia, zmenky, dlhopisy a nevypovedate\u013en\u00e9 dlhopisy). \u2022 Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov sa vypo\u010d\u00edta pomocou k\u00f3tovan\u00fdch cien; ak tieto ceny nie s\u00fa dostupn\u00e9, vypo\u010d\u00edtava sa na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov pomocou vhodnej v\u00fdnosovej krivky pre trvanie n\u00e1strojov pre nevypovedate\u013en\u00e9 deriv\u00e1ty a pomocou oce\u0148ovacieho modelu opci\u00ed na vypovedate\u013en\u00e9 deriv\u00e1ty. Forwardov\u00e9 menov\u00e9 kontrakty sa oce\u0148uj\u00fa na z\u00e1klade k\u00f3tovan\u00fdch forwardov\u00fdch v\u00fdmenn\u00fdch kurzov a v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb pod\u013ea splatnosti dan\u00e9ho kontraktu. \u00darokov\u00e9 swapy sa oce\u0148uj\u00fa s\u00fa\u010dasnou hodnotou bud\u00facich pe\u0148a\u017en\u00fdch tokov odhadovan\u00fdch a diskontovan\u00fdch na z\u00e1klade pr\u00edslu\u0161n\u00fdch v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb. Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov je upraven\u00e1 o kreditn\u00e9 riziko protistrany. \u2022 Re\u00e1lna hodnota in\u00e9ho finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov (okrem t\u00fdch uveden\u00fdch vy\u0161\u0161ie) sa ur\u010duje v s\u00falade so v\u0161eobecne uzn\u00e1van\u00fdmi oce\u0148ovac\u00edmi modelmi na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov. \u2022 \u00darove\u0148 1 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien (neupraven\u00fdch) na akt\u00edvnych trhoch pri identickom akt\u00edve alebo z\u00e1v\u00e4zku,\n \n \n \n \u2022 \u00darove\u0148 2 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny zahrnut\u00e9 v r\u00e1mci \u00darovne 1, ktor\u00e9 s\u00fa stanoven\u00e9 pre akt\u00edvum alebo z\u00e1v\u00e4zok priamo (t. j. ako ceny) alebo nepriamo (t. j. odvoden\u00e9 od cien), \u2022 \u00darove\u0148 3 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od met\u00f3d oce\u0148ovania, ktor\u00e9 zah\u0155\u0148aj\u00fa vstupn\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa akt\u00edva alebo z\u00e1v\u00e4zku, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na zistite\u013en\u00fdch trhov\u00fdch \u00fadajoch (nezistite\u013en\u00e9 vstupy \u2013 fixn\u00e1 kreditn\u00e1 prir\u00e1\u017eka/ zr\u00e1\u017eka, dostupn\u00e9 finan\u010dn\u00e9 v\u00fdkazy a pod.). Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch) skupina zarad\u00ed dan\u00fd finan\u010dn\u00fd n\u00e1stroj pod\u013ea zistenia trhovej ceny do \u00farovne 1. V pr\u00edpade, ak sa neobchoduje s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina oce\u0148uje cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny. Preh\u013ead v\u00fd\u0161ky finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00fdch pod\u013ea \u00farovn\u00ed stanovenia ich re\u00e1lnej hodnoty je uveden\u00fd v polo\u017eke \u201eRe\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov\u201c. V pr\u00edpade stanovenia re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 nie s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu, vyu\u017e\u00edva skupina met\u00f3du \u010distej s\u00fa\u010dasnej hodnoty s vyu\u017eit\u00edm z\u00e1kladn\u00fdch \u00farokov\u00fdch sadzieb jednotliv\u00fdch mien zverej\u0148ovan\u00fdch centr\u00e1lnymi bankami, ktor\u00e9 aproximuj\u00fa trhov\u00e9 sadzby upraven\u00e9 o priemern\u00fa prir\u00e1\u017eku za systematick\u00e9 riziko. Presuny medzi \u00farov\u0148ami ocenenia V pr\u00edpade ocenenia cenn\u00e9ho papiera re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien \u2013 \u00farove\u0148 1 a dan\u00fd cenn\u00fd papier je vyraden\u00fd z obchodovania na burze cenn\u00fdch papierov, ako aj z benchmarku NBS, skupina uveden\u00fd cenn\u00fd papier presunie do \u00farovne 2. Ak bol cenn\u00fd papier na za\u010diatku prim\u00e1rne ocenen\u00fd teoretickou cenou \u2013 \u00farove\u0148 2, skupina men\u00ed zaradenie cenn\u00e9ho papiera z \u00farovne 2 do \u00farovne 1 uskuto\u010dnen\u00edm prv\u00e9ho obchodu na burze cenn\u00fdch papierov a zverejnen\u00edm jeho ceny. V pr\u00edpade, ak sa s dan\u00fdm papierom v nasledovn\u00fdch d\u0148och nebude obchodova\u0165 a nezverejn\u00ed sa cena cenn\u00e9ho papiera, bude dan\u00fd cenn\u00fd papier preveden\u00fd nasp\u00e4\u0165 do \u00farovne 2.\n \n r) Klasifikovanie z\u00e1v\u00e4zkov Skupina klasifikuje z\u00e1v\u00e4zky na konci \u00fa\u010dtovn\u00e9ho obdobia ako kr\u00e1tkodob\u00fd z\u00e1v\u00e4zok, ak: \u2022 z\u00e1v\u00e4zok dr\u017e\u00ed prim\u00e1rne na \u00fa\u010dely obchodovania, \u2022 z\u00e1v\u00e4zok sa m\u00e1 vyrovna\u0165 do dvan\u00e1stich mesiacov po obdob\u00ed vykazovania; alebo \u2022 skupina nem\u00e1 bezpodmiene\u010dn\u00e9 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia odlo\u017ei\u0165 vyrovnanie z\u00e1v\u00e4zku po\u010das obdobia najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia. Ostatn\u00e9 z\u00e1v\u00e4zky s\u00fa klasifikovan\u00e9 ako dlhodob\u00e9. Ako dlhodob\u00fd by bol klasifikovan\u00fd aj z\u00e1v\u00e4zok, ak skupina m\u00e1 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia refinancova\u0165 alebo op\u00e4tovne obnovi\u0165 z\u00e1v\u00e4zok na obdobie najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia v s\u00falade s pr\u00edslu\u0161enstvom existuj\u00facej p\u00f4\u017ei\u010dky a to aj vtedy, ak by bol inak splatn\u00fd po\u010das krat\u0161ieho obdobia. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310104902561": { "value": "\n 1. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) Z\u00e1kladn\u00fdmi zlo\u017ekami portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa: \u2022 \u00favery a preddavky v obchodnom modeli \u201ehold-to-collect\u201d a \u2022 dlhov\u00e9 cenn\u00e9 papiere v obchodnom modeli \u201ehold-to-collect\u201d. \u00davery a preddavky \u00davery a preddavky predstavuj\u00fa finan\u010dn\u00fd majetok s fixn\u00fdmi alebo stanovite\u013en\u00fdmi platbami, ktor\u00e9 nie s\u00fa k\u00f3tovan\u00e9 na akt\u00edvnom trhu. \u00davery a preddavky s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote s pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery, zn\u00ed\u017een\u00e9 o opravn\u00e9 polo\u017eky vyjadruj\u00face znehodnotenie. Efekt\u00edvna \u00farokov\u00e1 miera je podrobnej\u0161ie pop\u00edsan\u00e1 v \u010dasti \u201eVykazovanie v\u00fdnosov a n\u00e1kladov\u201c: \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9 charakteru. \u00daver skupina za\u00fa\u010dtuje do v\u00fdkazu o finan\u010dnej situ\u00e1cii pri poskytnut\u00ed pe\u0148a\u017en\u00fdch prostriedkov dl\u017en\u00edkovi. Po\u010das vykon\u00e1vania \u010dinnosti vznikaj\u00fa skupine potenci\u00e1lne z\u00e1v\u00e4zky, s ktor\u00fdmi je spojen\u00e9 \u00faverov\u00e9 riziko. Skupina \u00fa\u010dtuje o potenci\u00e1lnych z\u00e1v\u00e4zkoch v pods\u00favahe a vytv\u00e1ra rezervy na tieto z\u00e1v\u00e4zky, ktor\u00e9 vyjadruj\u00fa mieru rizika vydan\u00fdch garanci\u00ed, akredit\u00edvov a ne\u010derpan\u00fdch \u00faverov\u00fdch limitov ku d\u0148u \u00fa\u010dtovnej z\u00e1vierky. Dlhov\u00e9 cenn\u00e9 papiere Finan\u010dn\u00e9 akt\u00edva zaraden\u00e9 do tohto portf\u00f3lia s\u00fa spravovan\u00e9 s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky inkasovan\u00edm zmluvn\u00fdch platieb po\u010das \u017eivotnosti n\u00e1stroja. Pri stanovovan\u00ed, \u010di sa pe\u0148a\u017en\u00e9 toky bud\u00fa realizova\u0165 inkasom zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00fdch akt\u00edv, skupina zoh\u013eadnila frekvenciu, hodnotu a na\u010dasovanie predajov v predch\u00e1dzaj\u00facich obdobiach, d\u00f4vody t\u00fdchto predajov a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facej predajnej \u010dinnosti. Obchodn\u00fd model nebol stanoven\u00fd len na z\u00e1klade samotn\u00fdch predajov ale boli zoh\u013eadnen\u00e9 inform\u00e1cie o minul\u00fdch predajoch a o\u010dak\u00e1vania t\u00fdkaj\u00face sa bud\u00facich predajov tak, aby bolo dostato\u010dne preuk\u00e1zan\u00e9, \u017ee skupina spravuje akt\u00edva s cie\u013eom realizova\u0165 pe\u0148a\u017en\u00e9 toky v s\u00falade so stanoven\u00fdm obchodn\u00fdm modelom \u201ehold-to-collect\u201d. Do portf\u00f3lia patria najm\u00e4 cenn\u00e9 papiere emitovan\u00e9 \u0161t\u00e1tom a in\u00e9 bonitn\u00e9 cenn\u00e9 papiere. Dlhov\u00e9 cenn\u00e9 papiere v amortizovanej hodnote sa oce\u0148uj\u00fa na z\u00e1klade efekt\u00edvnej \u00farokovej miery po zoh\u013eadnen\u00ed znehodnotenia. V\u00fdnosy z \u00farokov, diskonty a pr\u00e9mie z dlhov\u00fdch cenn\u00fdch papierov v amortizovanej hodnote sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery\u201d.\n \n \n 2. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI) Skupina m\u00e1 dve portf\u00f3li\u00e1 finan\u010dn\u00e9ho majetku oce\u0148ovan\u00e9ho v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to portf\u00f3li\u00e1 pre: \u2022 n\u00e1stroje vlastn\u00e9ho imania, ktor\u00e9 nie s\u00fa dr\u017ean\u00e9 na obchodovanie a \u2022 dlhov\u00e9 cenn\u00e9 papiere, ktor\u00e9 sp\u013a\u0148aj\u00fa SPPI test, v obchodnom modeli \u201ehold to collect and sell\u201d. N\u00e1stroje vlastn\u00e9ho imania Pri prvotnom vyk\u00e1zan\u00ed skupina vyu\u017eila neodvolate\u013en\u00fa mo\u017enos\u0165 a investi\u010dn\u00e9 podielov\u00e9 cenn\u00e9 papiere, sp\u013a\u0148aj\u00face defin\u00edciu majetkov\u00fdch n\u00e1strojov pod\u013ea ustanoven\u00ed IFRS pravidiel, zaradila do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. S\u00fa to predov\u0161etk\u00fdm podiely v s\u00fakromne vlastnen\u00fdch spolo\u010dnostiach, pri ktor\u00fdch neexistuje \u017eiadny akt\u00edvny trh, alebo v spolo\u010dnostiach, v ktor\u00fdch je \u00fa\u010das\u0165 povinn\u00e1 (S.W.I.F.T. s. c., D. Trust Certifika\u010dn\u00e1 Autorita, a. s., Slovak Banking Credit Bureau, s.r.o., Monilogi s.r.o). Dividendy z finan\u010dn\u00e9ho majetku v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa vykazuj\u00fa vo v\u00fdkaze komplexn\u00e9ho v\u00fdsledku v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201c. Zisky alebo straty z re\u00e1lnej hodnoty podielov\u00fdch cenn\u00fdch papierov ocenen\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa nikdy neklasifikuj\u00fa do zisku alebo straty. Nie s\u00fa predmetom zn\u00ed\u017eenia hodnoty a preto sa v zisku alebo strate nevykazuje \u017eiadne zn\u00ed\u017eenie hodnoty. Kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v ostatn\u00fdch s\u00fahrnn\u00fdch ziskoch a strat\u00e1ch sa preved\u00fa do nerozdelen\u00e9ho zisku pri predaji invest\u00edcie. Dlhov\u00e9 cenn\u00e9 papiere Dlhov\u00e9 cenn\u00e9 papiere zaraden\u00e9 do portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty sa pri prvotnom vyk\u00e1zan\u00ed oce\u0148uj\u00fa v re\u00e1lnej hodnote upravenej o transak\u010dn\u00e9 n\u00e1klady. Nerealizovan\u00e9 zisky a straty vypl\u00fdvaj\u00face zo zmien re\u00e1lnej hodnoty sa vykazuj\u00fa v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d v r\u00e1mci vlastn\u00e9ho imania skupiny a\u017e do momentu vyradenia alebo znehodnotenia dan\u00e9ho dlhov\u00e9ho cenn\u00e9ho papiera. V pr\u00edpade vyradenia dlhov\u00e9ho cenn\u00e9ho papiera, kumulat\u00edvne zisky a straty vyk\u00e1zan\u00e9 v polo\u017eke \u201eOce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201d, sa preklasifikuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eOstatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata)\u201c do polo\u017eky \u201e\u010cist\u00fd zisk/ (strata) t\u00fdkaj\u00faci sa ukon\u010denia vykazovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. \n \n \n Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, \u00faverov\u00e9 poh\u013ead\u00e1vky a zmluvy o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch V\u00fdpo\u010det o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t (Expected Credit Loss, alebo skr\u00e1tene ECL) si vy\u017eaduje pou\u017eitie \u00fa\u010dtovn\u00fdch odhadov, ktor\u00e9 sa zriedkavo rovnaj\u00fa skuto\u010dn\u00fdm v\u00fdsledkom. V\u00fdpo\u010det zoh\u013ead\u0148uje aj \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.\n \n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n \n \n \n \n \n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n \n \n Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t Oce\u0148ovanie ECL odzrkad\u013euje hodnotu straty v\u00e1\u017een\u00fa pravdepodobnos\u0165ou zlyhania, ktor\u00e1 sa stanovuje pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch v\u00fdsledkov, \u010dasovej hodnoty pe\u0148az\u00ed a primeran\u00fdch a preuk\u00e1zate\u013en\u00fdch inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky k dispoz\u00edcii bez neprimeran\u00fdch n\u00e1kladov alebo \u00fasilia na z\u00edskanie inform\u00e1ci\u00ed o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich ekonomick\u00fdch podmienok. Oce\u0148ovanie opravnej polo\u017eky na ECL pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie modelov a predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. V\u00fdznamn\u00e9 \u00fasudky s\u00fa: \u2022 stanovenie krit\u00e9ri\u00ed pre v\u00fdrazn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, \u2022 v\u00fdber vhodn\u00fdch modelov a ich predpokladov, \u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165, \u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv. Odhadovanie \u00faverovej expoz\u00edcie na \u00fa\u010dely riadenia riz\u00edk vy\u017eaduje pou\u017eitie modelov. Pos\u00fadenie \u00faverov\u00e9ho rizika portf\u00f3lia akt\u00edv zah\u0155\u0148a viacer\u00e9 odhady: \u2022 pravdepodobnos\u0165 zlyhania (Probability of Default, PD), \u2022 expoz\u00edciu pri zlyhan\u00ed (Exposure at Default, EAD) a \u2022 stratu v pr\u00edpade zlyhania (Loss Given Default, LGD). IFRS 9 stanovuje troj\u00farov\u0148ov\u00fd model znehodnotenia finan\u010dn\u00fdch akt\u00edv, ktor\u00fd je zalo\u017een\u00fd na zmen\u00e1ch \u00faverovej kvality od prvotn\u00e9ho vyk\u00e1zania. Tento model vy\u017eaduje, aby sa finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je pri prvotnom vyk\u00e1zan\u00ed \u00faverovo znehodnoten\u00fd, klasifikoval v etape 1 a aby sa jeho \u00faverov\u00e9 riziko nepretr\u017eite monitorovalo. Ak sa zist\u00ed v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, finan\u010dn\u00fd n\u00e1stroj sa presunie do etapy 2, ale e\u0161te sa nepova\u017euje za \u00faverovo znehodnoten\u00fd. Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, presunie sa do etapy 3. Pri finan\u010dn\u00fdch n\u00e1strojoch v etape 1 sa ECL oce\u0148uje v sume, ktor\u00e1 sa rovn\u00e1 \u010diastkov\u00fdm ECL v nasleduj\u00facich 12-tich mesiacoch. Pri n\u00e1strojoch v etape 2 a 3 sa ECL oce\u0148uj\u00fa po\u010das celej doby \u017eivotnosti. Pri oce\u0148ovan\u00ed ECL je potrebn\u00e9 zoh\u013eadni\u0165 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva s\u00fa finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa \u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. Tak\u00e9to \u00favery s\u00fa prvotne vyk\u00e1zan\u00e9 v re\u00e1lnej hodnote a ich ECL sa v\u017edy oce\u0148uje ako kumulat\u00edvna zmena po\u010das celej doby \u017eivotnosti (etapa 3). Pri stanoven\u00ed re\u00e1lnej hodnoty znehodnoten\u00e9ho finan\u010dn\u00e9ho akt\u00edva s\u00fa zoh\u013eadnen\u00e9 v\u0161etky ECL vr\u00e1tane str\u00e1t odhadovan\u00fdch na z\u00e1klade inform\u00e1ci\u00ed o klientovi/emitentovi z\u00edskan\u00fdch z trhu, makroekonomick\u00e9 ukazovatele a scen\u00e1re odhaduj\u00face bud\u00faci v\u00fdvoj. Finan\u010dn\u00fd n\u00e1stroj sp\u013a\u0148a podmienky znehodnoten\u00e9ho n\u00e1stroja, ak nastala jedna alebo viac udalost\u00ed, predstavuj\u00facich zlyhanie klienta. V pr\u00edpade, ak re\u00e1lna hodnota znehodnoten\u00e9ho akt\u00edva bola vyk\u00e1zan\u00e1 ni\u017e\u0161ie ako boli finan\u010dn\u00e9 toky zo znehodnoten\u00e9ho akt\u00edva, skupina vyk\u00e1\u017ee zisk. ECL sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. Ak pominul d\u00f4vod na vykazovanie opravnej polo\u017eky/rezervy alebo v\u00fd\u0161ka opravnej polo\u017eky/rezervy nie je primeran\u00e1, nadbyto\u010dn\u00e9 opravn\u00e9 polo\u017eky/rezervy sa rozpustia cez rovnak\u00e9 riadky v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n \n \n \n \n \n V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika \u00daverov\u00e9 riziko finan\u010dn\u00e9ho n\u00e1stroja sa v\u00fdznamne zv\u00fd\u0161ilo, ak bolo splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed: Kvantitat\u00edvne krit\u00e9rium Kvantitat\u00edvne krit\u00e9rium je prim\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed (korpor\u00e1tne portf\u00f3li\u00e1 \u2013 \u0161t\u00e1tne, bankov\u00e9, podnikov\u00e9, projektov\u00e9ho financovania; retailov\u00e9 portf\u00f3lia \u2013 hypot\u00e9ky a americk\u00e9 hypot\u00e9ky na vybavenie dom\u00e1cnosti, bez\u00fa\u010delov\u00e9 spotrebn\u00e9 \u00favery, kreditn\u00e9 karty pre fyzick\u00e9 osoby a pre\u010derpania pre fyzick\u00e9 osoby). Skupina na z\u00e1klade modelov do\u017eivotn\u00e9ho PD porovn\u00e1va krivku parametra PD po\u010das doby \u017eivotnosti k d\u00e1tumu ocenenia s krivkou PD k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania. Stanovenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (SICR) je vyhodnoten\u00e9 pre ka\u017ed\u00e9 portf\u00f3lio osobitne a vych\u00e1dza z porovnania \u0161tatistick\u00fdch rozdelen\u00ed oboch kriviek pre zhor\u0161uj\u00facu sa \u010das\u0165 portf\u00f3lia. Kvalitat\u00edvne krit\u00e9ri\u00e1 Skupina pou\u017e\u00edva kvalitat\u00edvne krit\u00e9ri\u00e1 ako sekund\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed. Pre neretailov\u00e9 portf\u00f3li\u00e1 je v\u00e4\u010d\u0161ina kvalitat\u00edvn\u00fdch krit\u00e9ri\u00ed (ako sa nevy\u010derp\u00e1vaj\u00faco uv\u00e1dzaj\u00fa v IFRS 9 B.5.5.17) zoh\u013eadnen\u00e1 v internom hodnoten\u00ed kreditnej kvality klienta. Ke\u010f\u017ee s\u00fa tieto inform\u00e1cie zoh\u013eadnen\u00e9 v internom ratingu, kvantitat\u00edvna met\u00f3da ur\u010dovania etapy \u00faverovej poh\u013ead\u00e1vky je posta\u010duj\u00faca pre presn\u00e9 pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika. Medzi indik\u00e1tormi uveden\u00fdmi v IFRS 9 s\u00fa spomenut\u00e9 aj niektor\u00e9, ktor\u00e9 moment\u00e1lne nie s\u00fa priamou s\u00fa\u010das\u0165ou ratingov\u00fdch modelov RBI. Preto s\u00fa tieto kvalitat\u00edvne faktory zoh\u013eadnen\u00e9 ako doplnok ku kvantitat\u00edvnemu pos\u00fadeniu zv\u00fd\u0161en\u00e9ho kreditn\u00e9ho rizika v pr\u00edpadoch, ke\u010f existuj\u00fa iba kvalitat\u00edvne faktory alebo kvantitat\u00edvne faktory, ktor\u00e9 nie s\u00fa \u0161tatisticky spracovan\u00e9. Presun do etapy 2 sa uskuto\u010dn\u00ed po splnen\u00ed krit\u00e9ri\u00ed uveden\u00fdch ni\u017e\u0161ie. V pr\u00edpade \u0161t\u00e1tnych, bankov\u00fdch, podnikov\u00fdch a projektov\u00fdch finan\u010dn\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 extern\u00e9 trhov\u00e9 ukazovatele: V\u00fdznamn\u00e9 zmeny v extern\u00fdch trhov\u00fdch ukazovate\u013eoch \u00faverov\u00e9ho rizika pre konkr\u00e9tny finan\u010dn\u00fd n\u00e1stroj alebo podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje s rovnakou o\u010dak\u00e1vanou dobou \u017eivotnosti. Medzi zmeny trhov\u00fdch ukazovate\u013eov kreditn\u00e9ho rizika patria okrem in\u00e9ho \u00faverov\u00fd spread, ceny swapov na \u00faverov\u00e9 zlyhanie dl\u017en\u00edka, doba alebo miera, do akej bola re\u00e1lna hodnota finan\u010dn\u00e9ho akt\u00edva ni\u017e\u0161ia ako jeho amortizovan\u00e1 cena, a \u010fal\u0161ie trhov\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa dl\u017en\u00edka (napr\u00edklad zmeny ceny dlhov\u00fdch a podielov\u00fdch cenn\u00fdch papierov). \u2022 zmeny zmluvn\u00fdch podmienok: O\u010dak\u00e1van\u00e9 zmeny zmluvn\u00fdch podmienok vr\u00e1tane o\u010dak\u00e1van\u00e9ho poru\u0161enia zmluvy, ktor\u00e9 m\u00f4\u017eu vies\u0165 k vzdaniu sa alebo zmene a doplneniu zmluvy, odlo\u017een\u00fdm spl\u00e1tkam \u00farokov, zv\u00fd\u0161eniu \u00farokovej sadzby, vy\u017eadovaniu dodato\u010dn\u00e9ho zabezpe\u010denia alebo z\u00e1ruky, alebo in\u00fdm zmen\u00e1m v r\u00e1mci zazmluvnen\u00e9ho n\u00e1stroja. \u2022 zmeny pr\u00edstupu k riadeniu \u2022 odborn\u00fd \u00fasudok\n \n \n \n \n \n \n \n V pr\u00edpade retailov\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 odklad splatnosti (forbearance) \u2022 ome\u0161kanie nad 30 dn\u00ed \u2022 zlyhanie na inom produkte \u2022 odborn\u00fd \u00fasudok (holistick\u00fd pr\u00edznak) Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika zah\u0155\u0148a inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 a vykon\u00e1va sa na \u00farovni jednotliv\u00fdch transakci\u00ed spravidla \u0161tvr\u0165ro\u010dne pre neretailov\u00e9 portf\u00f3li\u00e1 a mesa\u010dne pre retailov\u00e9 portf\u00f3li\u00e1. V\u00fdnimku z d\u00f4vodu n\u00edzkeho \u00faverov\u00e9ho rizika skupina vyu\u017e\u00edva selekt\u00edvne, napr. pri dlhov\u00fdch cenn\u00fdch papieroch z d\u00f4vodu ich n\u00edzkeho \u00faverov\u00e9ho rizika. Defin\u00edcia zlyhan\u00fdch akt\u00edv a \u00faverovo znehodnoten\u00fdch akt\u00edv Skupina definuje finan\u010dn\u00fd n\u00e1stroj ako zlyhan\u00fd, ke\u010f m\u00e1 dl\u017en\u00edk v\u00fdznamn\u00e9 finan\u010dn\u00e9 \u0165a\u017ekosti a sp\u013a\u0148a jedno alebo viac z nasleduj\u00facich krit\u00e9ri\u00ed. Skupina pre stanovenie zlyhania klienta a finan\u010dn\u00e9ho akt\u00edva pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. Vysvetlenie vstupov, predpokladov a techn\u00edk odhadu ECL sa ur\u010duje bu\u010f na z\u00e1klade doby 12 mesiacov alebo doby \u017eivotnosti, v z\u00e1vislosti od etapy n\u00e1stroja. Do odhadov parametrov PD a LGD s\u00fa zahrnut\u00e9 aj ekonomick\u00e9 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Tieto vstupy sa l\u00ed\u0161ia pod\u013ea typu produktu. V\u00fdsledn\u00e9 ECL s\u00fa diskontovan\u00fdm s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD). Pravdepodobnos\u0165 zlyhania PD predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoj finan\u010dn\u00fd z\u00e1v\u00e4zok bu\u010f po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti z\u00e1v\u00e4zku. Pre neretailov\u00e9 portf\u00f3lio je PD odhadnut\u00e9 materskou spolo\u010dnos\u0165ou pre jednotliv\u00e9 ratingov\u00e9 modely a pr\u00edslu\u0161n\u00e9 stupne ratingov\u00e9ho hodnotenia. Pre retailov\u00e9 portf\u00f3lio je pravdepodobnos\u0165 zlyhania vypo\u010d\u00edtan\u00e1 samostatne pre ka\u017ed\u00fd produktov\u00fd typ na z\u00e1klade najdlh\u0161ej mo\u017enej hist\u00f3rie d\u00e1t pre pr\u00edslu\u0161n\u00fd produkt dostupn\u00fdch v internej datab\u00e1ze skupiny. N\u00e1sledne sa pou\u017e\u00edva \u0161tatistick\u00e1 met\u00f3da anal\u00fdzy pre\u017eitia na odhad v\u00fdvoja zlyhania od prvotn\u00e9ho vyk\u00e1zania po\u010das celej doby \u017eivotnosti \u00faveru. Pri v\u00fdpo\u010dte sa zoh\u013ead\u0148uj\u00fa aj pr\u00edpadn\u00e9 predpoklady pred\u010dasn\u00e9ho splatenia/refinancovania. Ak do\u017eivotn\u00fd PD model pre nejak\u00e9 portf\u00f3lio nie je dostupn\u00fd, vych\u00e1dzame z extrapol\u00e1cie 12-mesa\u010dnej pravdepodobnosti zlyhania do konca doby \u017eivotnosti \u00faveru. Pre m\u00e1lopo\u010detn\u00e9 portf\u00f3li\u00e1 s\u00fa pou\u017eit\u00e9 namiesto vlastn\u00fdch odhadov benchmarkov\u00e9 12-mesa\u010dn\u00e9 PD hodnoty doporu\u010den\u00e9 skupinovou metodikou.\n \n \n \n \n Strata v pr\u00edpade zlyhania Strata v pr\u00edpade zlyhania predstavuje o\u010dak\u00e1vanie skupiny o v\u00fd\u0161ke bud\u00facej potenci\u00e1lnej straty z finan\u010dn\u00e9ho akt\u00edva (\u00faveru) v \u010dase zlyhania. O\u010dak\u00e1van\u00e1 strata sa po\u010d\u00edta v pr\u00edpade korpor\u00e1tneho zlyhan\u00e9ho portf\u00f3lia ako v\u00fdsledok v\u00e1\u017een\u00e9ho priemeru odhadovan\u00fdch pravdepodobnost\u00ed 2-3 scen\u00e1rov spl\u00e1cania ka\u017ed\u00e9ho \u00faveru samostatne. Tieto scen\u00e1re definuj\u00fa potenci\u00e1lny v\u00fdvoj situ\u00e1cie klienta, jeho schopnosti spl\u00e1ca\u0165 \u00faver resp. odhadovan\u00e9ho spe\u0148a\u017eenia zabezpe\u010dovac\u00edch in\u0161trumentov. T\u00e1to o\u010dak\u00e1van\u00e1 strata sa vyjadruje formou opravnej polo\u017eky resp. rezervy na dan\u00fd uver. O\u010dak\u00e1van\u00e1 strata je prehodnocovan\u00e1 pravidelne mesa\u010dne a berie do \u00favahy v\u00fdvoj situ\u00e1cie klienta, dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva, hodnoty zabezpe\u010denia ako aj \u010fal\u0161\u00edch faktorov, ktor\u00e9 m\u00f4\u017eu ovplyv\u0148ova\u0165 bud\u00facu stratu skupiny z dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva. V pr\u00edpade retailov\u00e9ho portf\u00f3lia sa po\u010d\u00edta pomocou s\u00fa\u010dtu vymo\u017een\u00fdch s\u00fam zozbieran\u00fdch po dobu trvania vym\u00e1hacieho cyklu od momentu zlyhania \u00faveru pre dan\u00fd \u00faver. V zjednodu\u0161enej metodike pre portf\u00f3li\u00e1 bez pokro\u010dil\u00fdch modelov nepracujeme s v\u00fd\u0165a\u017ekami na \u00farovni \u00faveru, ale v\u00fd\u0165a\u017eky nar\u00e1tavame pod\u013ea d\u00e1tumu vzniku zlyhania. Expoz\u00edcia pri zlyhan\u00ed EAD je model odhadu s\u00fam, ktor\u00e9 skupina o\u010dak\u00e1va, \u017ee bud\u00fa splatn\u00e9 v \u010dase zlyhania a po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti. Expoz\u00edcie pri zlyhan\u00ed po\u010das doby 12 mesiacov a doby \u017eivotnosti sa ur\u010duj\u00fa na z\u00e1klade o\u010dak\u00e1van\u00e9ho profilu platieb, ktor\u00fd sa l\u00ed\u0161i pod\u013ea typu produktu. V pr\u00edpade amortizovan\u00fdch produktov a \u00faverov spl\u00e1can\u00fdch jednorazovo k d\u00e1tumu splatnosti sa vych\u00e1dza zo zmluvn\u00fdch spl\u00e1tok. Pri revolvingov\u00fdch produktoch sa expoz\u00edcia pri zlyhan\u00ed predpoved\u00e1 na z\u00e1klade aktu\u00e1lne \u010derpan\u00e9ho zostatku, ku ktor\u00e9mu sa pripo\u010d\u00edta \u00faverov\u00fd ekvivalent ne\u010derpanej \u010dasti \u00faveru, ktor\u00fd zoh\u013ead\u0148uje o\u010dak\u00e1van\u00e9 do\u010derpanie zost\u00e1vaj\u00faceho limitu do \u010dasu zlyhania. Diskontn\u00fd faktor Pokia\u013e ide o s\u00favahov\u00fa expoz\u00edciu, ktor\u00e1 nie je l\u00edzingom ani k\u00fapen\u00fdmi alebo vzniknut\u00fdmi \u00faverovo znehodnoten\u00fdmi akt\u00edvami (purchased or originated credit-impaired assets \u2013 POCI), diskontn\u00e1 sadzba pou\u017eit\u00e1 pri v\u00fdpo\u010dte ECL je efekt\u00edvna \u00farokov\u00e1 miera alebo jej aproxim\u00e1cia. ECL je s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD) Vypo\u010d\u00edtan\u00e9 hodnoty ECL sa n\u00e1sledne v\u00e1\u017eia pod\u013ea scen\u00e1ra zameran\u00e9ho na bud\u00facnos\u0165. Na odhad opravn\u00fdch polo\u017eiek na nesplaten\u00e9 sumy \u00faverov v etape 3 sa pou\u017eili r\u00f4zne pr\u00edstupy, ktor\u00e9 mo\u017eno rozdeli\u0165 do nasleduj\u00facich kateg\u00f3ri\u00ed: \u2022 \u0160t\u00e1t, podniky, projektov\u00e9 financie, finan\u010dn\u00e9 in\u0161tit\u00facie, miestne a region\u00e1lne samospr\u00e1vy, pois\u0165ovne a subjekty kolekt\u00edvneho investovania: opravn\u00e9 polo\u017eky etapy 3 po\u010d\u00edtaj\u00fa mana\u017e\u00e9ri pre re\u0161trukturaliz\u00e1ciu dlhu, ktor\u00ed diskontuj\u00fa o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky primeranou efekt\u00edvnou \u00farokovou sadzbou. \u2022 Retailov\u00e9 \u00favery: opravn\u00e1 polo\u017eka etapy 3 sa tvor\u00ed vypo\u010d\u00edtan\u00edm \u0161tatisticky odvoden\u00e9ho najlep\u0161ieho odhadu o\u010dak\u00e1vanej straty, ktor\u00fd bol o\u010disten\u00fd o nepriame n\u00e1klady. Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika a v\u00fdpo\u010det ECL zah\u0155\u0148aj\u00fa inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Skupina vykonala anal\u00fdzu \u00fadajov za minul\u00e9 obdobia a identifikovala k\u013e\u00fa\u010dov\u00e9 ekonomick\u00e9 premenn\u00e9 ovplyv\u0148uj\u00face \u00faverov\u00e9 riziko a ECL pre ka\u017ed\u00e9 portf\u00f3lio.\n \n \n \n \n Progn\u00f3zy ekonomick\u00fdch premenn\u00fdch (\u201ez\u00e1kladn\u00fd ekonomick\u00fd scen\u00e1r\u201d) a najlep\u0161\u00ed odhad v\u00fdvoja ekonomiky v najbli\u017e\u0161\u00edch troch rokoch poskytuje \u0161tvr\u0165ro\u010dne Raiffeisen Research. Po troch rokoch sa pri progn\u00f3zovan\u00ed ekonomick\u00fdch premenn\u00fdch po\u010das celej zost\u00e1vaj\u00facej doby \u017eivotnosti jednotliv\u00fdch n\u00e1strojov pou\u017e\u00edva met\u00f3da n\u00e1vratu k priemernej hodnote. Vplyv ekonomick\u00fdch premenn\u00fdch na PD a LGD sa ur\u010duje pomocou \u0161tatistickej regresie, resp. met\u00f3dami anal\u00fdz \u010dasov\u00fdch radov, aby sa zistil historick\u00fd vplyv zmien t\u00fdchto premenn\u00fdch na mieru zlyhania a zlo\u017eky straty v pr\u00edpade zlyhania. Okrem z\u00e1kladn\u00e9ho ekonomick\u00e9ho scen\u00e1ra poskytuje Raiffeisen Research aj optimistick\u00fd a pesimistick\u00fd scen\u00e1r spolu s v\u00e1hami scen\u00e1rov. V\u00e1hy scen\u00e1rov sa ur\u010duj\u00fa kombin\u00e1ciou \u0161tatistickej anal\u00fdzy a odborn\u00e9ho \u00faverov\u00e9ho \u00fasudku, pri\u010dom sa berie do \u00favahy rozsah mo\u017en\u00fdch v\u00fdsledkov ka\u017ed\u00e9ho zvolen\u00e9ho scen\u00e1ra. V retaile sa pou\u017e\u00edvaj\u00fa fixn\u00e9 v\u00e1hy: 25 % pre optimistick\u00fd a pesimistick\u00fd scen\u00e1r a 50 % pre z\u00e1kladn\u00fd. \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n \n \n \n \n \n \n \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n Pri ne\u0161tandardn\u00fdch podmienkach m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy sa prejav\u00ed \u0161pecifick\u00fd rizikov\u00fd faktor (pr\u00edpadne viacero rizikov\u00fdch faktorov alebo ich kombin\u00e1cia) s potenci\u00e1lnym dopadom na ist\u00fa \u010das\u0165 kreditn\u00e9ho portf\u00f3lia skupiny, napr. niektor\u00e9 ekonomick\u00e9 odvetvie. Ak je vznik tak\u00e9hoto rizikov\u00e9ho faktora n\u00e1hly, d\u00f4jde k nemu v kr\u00e1tkom \u010dasovom horizonte alebo m\u00e1 do\u010dasn\u00fd charakter, je mo\u017en\u00e9, \u017ee nie je (\u010diasto\u010dne alebo \u00faplne) zachyten\u00fd v ratingovom hodnoten\u00ed kreditnej kvality protistrany. V takom pr\u00edpade m\u00f4\u017ee skupina prist\u00fapi\u0165 k uplatneniu korekci\u00ed potenci\u00e1lne ne\u00faplnej inform\u00e1cie o kreditnej kvalite portf\u00f3lia (princ\u00edp zoh\u013eadnenia v\u00fdh\u013eadov\u00fdch inform\u00e1ci\u00ed) v podobe tzv. mana\u017e\u00e9rskych \u00faprav \u2013 \u201eManagement Overlay\u201c (\u00faprava modelovan\u00fdch o\u010dak\u00e1van\u00fdch kreditn\u00fdch str\u00e1t) a to v s\u00falade so skupinovou metodikou pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 prostredn\u00edctvom tzv. In-model met\u00f3dy \u00fapravy IFRS parametrov. Tento pr\u00edstup dop\u013a\u0148a makro ekonomick\u00e9 scen\u00e1re (ktor\u00e9 s\u00fa zameran\u00e1 na celkov\u00fd v\u00fdvoj na \u00farovni krajiny) s cie\u013eom zoh\u013eadni\u0165 potenci\u00e1lne \u0161pecifik\u00e1 na ni\u017e\u0161ej \u00farovni ako napr\u00edklad konkr\u00e9tna f\u00e1za kreditn\u00e9ho cyklu jednotliv\u00fdch odvetv\u00ed. Pre neretailov\u00e9 expoz\u00edcie skupina k 31. decembru 2025 definuje, v s\u00falade so skupinovou metodikou, na \u00farovni ekonomick\u00fdch odvetv\u00ed tzv. in-model pr\u00edstup s cie\u013eom zachyti\u0165 vplyv \u0161pecifick\u00fdch rizikov\u00fdch faktorov na najviac senzit\u00edvne odvetvia. In-model pr\u00edstup nahradil predch\u00e1dzaj\u00faci post-model adjustment (PMA) pr\u00edstup, ktor\u00e9ho v\u00fdsledkom bola kvantifik\u00e1cia dodato\u010dn\u00e9ho kreditn\u00e9ho znehodnotenia portf\u00f3lia (opravnej polo\u017eky) s n\u00e1slednou alok\u00e1ciou na \u00farove\u0148 jednotliv\u00fdch klientov v identifikovan\u00fdch odvetviach formou tzv. Special Risk Factors add-on (dopad k 31. decembru 2024 bol pribli\u017ene 21,2 mili\u00f3na EUR). In-model pr\u00edstup spo\u010d\u00edva v \u00faprave IFRS parametrov, ktor\u00e9 vstupuj\u00fa do v\u00fdpo\u010dtu opravn\u00fdch polo\u017eiek. Aktu\u00e1lne doch\u00e1dza k \u00faprave parametra PD prostredn\u00edctvom definovan\u00fdch multiplik\u00e1torov (origin\u00e1lne PD priraden\u00e9 klientovi je vyn\u00e1soben\u00e9 pr\u00edslu\u0161n\u00fdm multiplik\u00e1torom \u010d\u00edm je zoh\u013eadnen\u00e1 inform\u00e1cia o dodato\u010dne identifikovanom riziku). Skupina definovala nieko\u013eko rizikov\u00fdch kateg\u00f3ri\u00ed, ktor\u00fdm s\u00fa priraden\u00e9 r\u00f4zne \u00farovne multiplik\u00e1torov parametra PD tak aby bola primerane zoh\u013eadnen\u00e1 miera rizika. Na z\u00e1klade pos\u00fadenia identifikovan\u00fdch rizikov\u00fdch faktorov skupina vyhodnocuje dodato\u010dn\u00fa mieru rizika,\n \n \n \n \n \n \n \n ktorej m\u00f4\u017eu by\u0165 jednotliv\u00e9 priemyseln\u00e9 odvetvia vystaven\u00e9. Po\u010det rizikov\u00fdch faktorov, ktor\u00fd je pre jednotliv\u00e9 priemyseln\u00e9 odvetvia identifikovan\u00fd ako relevantn\u00fd (teda s potenci\u00e1lne negat\u00edvnym ekonomick\u00fdm vplyvom) je ur\u010duj\u00faci pre zaradenie dan\u00e9ho odvetvia do konkr\u00e9tnej rizikovej kateg\u00f3rie a n\u00e1sledne pre priradenie konkr\u00e9tnej \u00farovne PD multiplik\u00e1tora. Takto upraven\u00fd parameter PD (po vyn\u00e1soben\u00ed multiplik\u00e1torom) je n\u00e1sledne pou\u017eit\u00fd pre \u0161tandardn\u00fd v\u00fdpo\u010det opravnej polo\u017eky a to vr\u00e1tane v\u00fdpo\u010dtu priradenia etapy zhor\u0161enia kreditnej kvality (upraven\u00e9 PD teda priamo ovplyv\u0148uje zaradenie expoz\u00edcie do etapy 1 alebo 2 a determinuje sp\u00f4sob v\u00fdpo\u010dtu ECL \u2013 ocenenie po\u010das nasleduj\u00facich 12 mesiacov pre etapu 1 alebo ocenenie po\u010das celej doby \u017eivotnosti pre etapu 2). Skupina tie\u017e zoh\u013ead\u0148uje rizik\u00e1 vypl\u00fdvaj\u00face z ESG na z\u00e1klade skupinov\u00e9ho pr\u00edstupu prostredn\u00edctvom z\u00e1\u0165a\u017eov\u00e9ho testovania kde doch\u00e1dza k dodato\u010dn\u00e9mu zhor\u0161eniu parametra pravdepodobnosti zlyhania klienta odvoden\u00e9ho od jeho environment\u00e1lneho sk\u00f3re (tzv. \u201eE-score\u201c). Pr\u00edstup je zalo\u017een\u00fd na z\u00e1\u0165a\u017eovom testovan\u00ed finan\u010dn\u00fdch v\u00fdsledkov korpor\u00e1tnych klientov v r\u00e1mci definovan\u00fdch makro ekonomick\u00fdch a klimatick\u00fdch scen\u00e1rov. V podmienkach scen\u00e1rov sa odhaduje v\u00fdkonnos\u0165 a tie\u017e dodato\u010dn\u00e9 n\u00e1klady jednotliv\u00fdch odvetv\u00ed \u2013 tzv. sektorov\u00e1 produkcia a miera prev\u00e1dzkov\u00fdch n\u00e1kladov, ktor\u00e1 je n\u00e1sledne alokovan\u00e1 na \u00farove\u0148 jednotliv\u00fdch klientov a takto odhadnut\u00e1 finan\u010dn\u00e1 poz\u00edcia klienta vstupuje do ratingov\u00e9ho modelu a sl\u00fa\u017ei na projekciu jeho pravdepodobnosti zlyhania. Projektovan\u00e1 pravdepodobnos\u0165 zlyhania je pou\u017eit\u00e1 na v\u00fdpo\u010det ECL a dopad predstavuje potrebu dodato\u010dnej opravnej polo\u017eky, ktor\u00e1 je alokovan\u00e1 na jednotliv\u00e9 odvetia (aloka\u010dn\u00fd mechanizmus zoh\u013ead\u0148uje priemern\u00e9 E-score odvetvia a definovan\u00fa hranicu minim\u00e1lneho dopadu na ECL). \n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n \n \n \n \n \n \n \n Anal\u00fdza citlivosti Predpoklady ovplyv\u0148uj\u00face opravn\u00fa polo\u017eku na ECL s\u00fa: \u2022 Podnikov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 dlhodob\u00fd v\u00fdnos \u0161t\u00e1tnych dlhopisov, \u2022 miera infl\u00e1cie. \u2022 Retailov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 3-mesa\u010dn\u00e1 money market ECB \u00farokov\u00e1 sadzba, \u2022 ceny nehnute\u013enost\u00ed.\n \n \n \n Odpisovanie \u00faverov Skupina odpisuje \u00favery poskytnut\u00e9 klientom v pr\u00edpade, \u017ee na z\u00e1klade h\u013abkovej anal\u00fdzy preuk\u00e1\u017ee, \u017ee nie je re\u00e1lne o\u010dak\u00e1va\u0165 \u010fal\u0161\u00ed v\u00fd\u0165a\u017eok alebo \u0161anca \u010fal\u0161ieho v\u00fd\u0165a\u017eku je minim\u00e1lna. Obvykl\u00fdmi, av\u0161ak nie jedin\u00fdmi indik\u00e1tormi pre zrealizovanie odpisu s\u00fa zv\u00e4\u010d\u0161a nasledovn\u00e9 situ\u00e1cie: \u2022 dl\u017en\u00edk nevykon\u00e1va \u017eiadnu \u010dinnos\u0165, 2 roky nebola zrealizovan\u00e1 \u017eiadna spl\u00e1tka a neexistuje \u017eiadne zabezpe\u010denie alebo, \u2022 dl\u017en\u00edk je v konkurze, pri\u010dom v\u0161etok majetok bol spe\u0148a\u017een\u00fd a v\u00fd\u0165a\u017eok zrealizovan\u00fd, alebo \u2022 s\u00fad rozhodol (napr. v pr\u00edpade z\u00e1konnej re\u0161trukturaliz\u00e1cie, oddl\u017een\u00ed at\u010f.) o odp\u00edsan\u00ed \u010dasti poh\u013ead\u00e1vky, alebo \u2022 skupina pred\u00e1 poh\u013ead\u00e1vku a in\u00e9. V pr\u00edpade prebiehaj\u00facich s\u00fadnych sporov alebo in\u00fdch konan\u00ed, ktor\u00e9 by eventu\u00e1lne mohli vies\u0165 k v\u00fd\u0165a\u017eku, skupina obvykle odpisuje poh\u013ead\u00e1vky do pods\u00favahy. \u00davery s\u00fa odpisovan\u00e9 na z\u00e1klade pr\u00e1voplatn\u00e9ho rozhodnutia s\u00fadu, predstavenstva alebo in\u00e9ho org\u00e1nu skupiny (Problem Loan Committee a Executive Committee) v zmysle internej smernice o upusten\u00ed od ich vym\u00e1hania oproti vytvorenej opravnej polo\u017eke. V pr\u00edpade, \u017ee hodnota odpisovanej poh\u013ead\u00e1vky je vy\u0161\u0161ia ako vytvoren\u00e1 opravn\u00e1 polo\u017eka, dotvor\u00ed sa opravn\u00e1 polo\u017eka do v\u00fd\u0161ky odpisovanej poh\u013ead\u00e1vky a n\u00e1sledne sa odp\u00ed\u0161e do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Odp\u00edsan\u00e9 poh\u013ead\u00e1vky, pri ktor\u00fdch nezaniklo pr\u00e1vo na vym\u00e1hanie, sa eviduj\u00fa v pods\u00favahe. K 31. decembru 2025 uveden\u00e1 hodnota odp\u00edsan\u00fdch poh\u013ead\u00e1vok predstavovala 11 953 tis. EUR (k 31. decembru 2024 bolo 14 605 tis. EUR). Po odp\u00edsan\u00ed skupina nerealizuje akt\u00edvne vym\u00e1hanie, jedine v pr\u00edpadoch odpisov do pods\u00favahy pokra\u010duje vo veden\u00ed s\u00fadnych sporov s cie\u013eom dosiahnu\u0165 v bud\u00facnosti v\u00fd\u0165a\u017eok. Pokia\u013e skupina po odp\u00edsan\u00ed \u00faverov poskytnut\u00fdch klientom zinkasuje od klienta \u010fal\u0161ie sumy alebo z\u00edska kontrolu nad zabezpe\u010den\u00edm v hodnote vy\u0161\u0161ej, ako sa p\u00f4vodne odhadlo, v\u00fdnos sa vyk\u00e1\u017ee vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. \n \n \n \n \n \n \n Zabezpe\u010denie \u00faverov Z h\u013eadiska zaobch\u00e1dzania so zabezpe\u010den\u00edm sa v skupine kladie ve\u013ek\u00fd d\u00f4raz najm\u00e4 na oce\u0148ovanie a prece\u0148ovanie jednotliv\u00fdch zabezpe\u010den\u00ed, stanovovanie z\u00e1lo\u017enej hodnoty zabezpe\u010denia, stanovovanie pr\u00edpustnosti zabezpe\u010denia na \u00fa\u010dely zmier\u0148ovania kreditn\u00e9ho rizika a na realiz\u00e1ciu zabezpe\u010denia v pr\u00edpade zlyhania klienta. V skupine sa akceptuj\u00fa najm\u00e4 tieto typy zabezpe\u010den\u00ed: \u2022 finan\u010dn\u00e9 zabezpe\u010denia, \u2022 z\u00e1ruky, \u2022 nehnute\u013enosti, \u2022 hnute\u013en\u00e9 predmety, \u2022 poh\u013ead\u00e1vky, \u2022 \u017eivotn\u00e9 poistenie. Z pr\u00e1vnych in\u0161trumentov sa v skupine pou\u017e\u00edvaj\u00fa: \u2022 z\u00e1lo\u017en\u00e9 pr\u00e1vo, \u2022 zabezpe\u010dovacie post\u00fapenie poh\u013ead\u00e1vky, \u2022 zabezpe\u010dovac\u00ed prevod pr\u00e1va, \u2022 vinkul\u00e1cia pe\u0148a\u017en\u00fdch prostriedkov, \u2022 zmluva o k\u00fape cenn\u00fdch papierov, \u2022 dohoda o nahraden\u00ed z\u00e1v\u00e4zku. Metodika oce\u0148ovania zabezpe\u010den\u00ed aj frekvencia ich prece\u0148ovania z\u00e1vis\u00ed od typu zabezpe\u010denia a minim\u00e1lnych podmienok v zmysle platn\u00fdch legislat\u00edvnych noriem implementovan\u00fdch v intern\u00fdch smerniciach skupiny. Stanovovanie hodnoty zabezpe\u010dovac\u00edch prostriedkov je \u0161pecifick\u00e9 pre ka\u017ed\u00fd typ zabezpe\u010denia, pri\u010dom skupina dodr\u017eiava mieru konzervativizmu. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010den\u00ed sa stanovuje individu\u00e1lne pre ka\u017ed\u00fd typ zabezpe\u010denia v z\u00e1vislosti od typu zabezpe\u010denia a transakcie a v z\u00e1vislosti od individu\u00e1lnych rizikov\u00fdch charakterist\u00edk. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010denia sa z\u00edska diskontovan\u00edm p\u00f4vodnej hodnoty zabezpe\u010denia z\u00edskanej v r\u00e1mci oce\u0148ovania a prece\u0148ovania. Faktory, na z\u00e1klade ktor\u00fdch sa stanovuj\u00fa diskontn\u00e9 faktory, s\u00favisia najm\u00e4 s realizovate\u013enos\u0165ou zabezpe\u010den\u00ed v pr\u00edpade zlyhania protistrany (napr. typ, lokalita a stav nehnute\u013enosti), s pr\u00edpadn\u00fdm potenci\u00e1lnym zlyhan\u00edm poskytovate\u013ea zabezpe\u010denia (napr. kreditn\u00e1 kvalita a splatnos\u0165 finan\u010dn\u00fdch zabezpe\u010den\u00ed) a s in\u00fdmi faktormi (biznis strat\u00e9gia a orient\u00e1cia skupiny). Pou\u017e\u00edvan\u00e9 diskontn\u00e9 faktory s\u00fa predmetom pravideln\u00e9ho prehodnocovania. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje zo z\u00e1lo\u017enej hodnoty zabezpe\u010denia najviac do v\u00fd\u0161ky aktu\u00e1lnej hodnoty poh\u013ead\u00e1vky. Ak je v\u00fd\u0161ka z\u00e1lo\u017enej hodnoty zabezpe\u010denia ni\u017e\u0161ia ako zostatok poh\u013ead\u00e1vky, skupina stanov\u00ed n\u00e1rokovate\u013en\u00fa hodnotu zabezpe\u010denia do v\u00fd\u0161ky z\u00e1lo\u017enej hodnoty zabezpe\u010denia. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia obsahuje mno\u017estvo neist\u00f4t a riz\u00edk. Sumy, ktor\u00e9 by sa v kone\u010dnom d\u00f4sledku mohli pri likvid\u00e1cii z\u00e1bezpeky na nespl\u00e1can\u00e9 \u00favery realizova\u0165, by sa mohli od odhadovan\u00fdch s\u00fam l\u00ed\u0161i\u0165 a tento rozdiel by mohol by\u0165 v\u00fdznamn\u00fd. Rozhodovanie skupiny pri realiz\u00e1cii zabezpe\u010denia je individu\u00e1lne a z\u00e1vis\u00ed od faktorov, ako je aktu\u00e1lny stav a hodnota zabezpe\u010denia, aktu\u00e1lna v\u00fd\u0161ka poh\u013ead\u00e1vky, r\u00fdchlos\u0165 uspokojenia poh\u013ead\u00e1vky, n\u00e1klady spojen\u00e9 s vym\u00e1han\u00edm a pod. O tom, ktor\u00fd zabezpe\u010dovac\u00ed in\u0161tit\u00fat bude pou\u017eit\u00fd v konkr\u00e9tnom pr\u00edpade, rozhoduje pr\u00edslu\u0161n\u00fd kompetentn\u00fd org\u00e1n skupiny.\n \n \n \n \n \n \n Skupina vyu\u017e\u00edva najm\u00e4 tieto formy realiz\u00e1cie zabezpe\u010denia: \u2022 dobrovo\u013en\u00e1 dra\u017eba, \u2022 exeku\u010dn\u00e9 konanie, \u2022 spe\u0148a\u017eovanie zabezpe\u010denia poh\u013ead\u00e1vky skupiny v konkurznom konan\u00ed, alebo \u2022 odpredaj poh\u013ead\u00e1vok.\n \n \n \n 3. Finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva) a pos\u00fadi, \u017ee pri dan\u00fdch finan\u010dn\u00fdch akt\u00edvach zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov, skupina vyk\u00e1\u017ee uveden\u00e9 finan\u010dn\u00e9 akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. Prvotn\u00e9 ako aj n\u00e1sledn\u00e9 ocenenie uveden\u00fdch finan\u010dn\u00fdch akt\u00edv je v re\u00e1lnej cene.\n \n 4. Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie z\u00edskala skupina s cie\u013eom vyu\u017ei\u0165 kr\u00e1tkodob\u00e9 cenov\u00e9 v\u00fdkyvy na tvorbu zisku. V tejto kateg\u00f3rii skupina vykazuje cenn\u00e9 papiere \u2013 dlhov\u00e9 cenn\u00e9 papiere, pokladni\u010dn\u00e9 pouk\u00e1\u017eky a akcie a vykazuje ich vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201c. V\u0161etky n\u00e1kupy a predaje cenn\u00fdch papierov na obchodovanie s\u00fa \u00fa\u010dtovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie sa prvotne vyk\u00e1\u017eu v re\u00e1lnej hodnote a n\u00e1sledne sa prece\u0148uj\u00fa na aktu\u00e1lnu re\u00e1lnu hodnotu. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia t\u00fdchto akt\u00edv na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310141615496": { "value": "\n \n Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, \u00faverov\u00e9 poh\u013ead\u00e1vky a zmluvy o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch V\u00fdpo\u010det o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t (Expected Credit Loss, alebo skr\u00e1tene ECL) si vy\u017eaduje pou\u017eitie \u00fa\u010dtovn\u00fdch odhadov, ktor\u00e9 sa zriedkavo rovnaj\u00fa skuto\u010dn\u00fdm v\u00fdsledkom. V\u00fdpo\u010det zoh\u013ead\u0148uje aj \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.\n \n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t Oce\u0148ovanie ECL odzrkad\u013euje hodnotu straty v\u00e1\u017een\u00fa pravdepodobnos\u0165ou zlyhania, ktor\u00e1 sa stanovuje pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch v\u00fdsledkov, \u010dasovej hodnoty pe\u0148az\u00ed a primeran\u00fdch a preuk\u00e1zate\u013en\u00fdch inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky k dispoz\u00edcii bez neprimeran\u00fdch n\u00e1kladov alebo \u00fasilia na z\u00edskanie inform\u00e1ci\u00ed o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich ekonomick\u00fdch podmienok. Oce\u0148ovanie opravnej polo\u017eky na ECL pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie modelov a predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. V\u00fdznamn\u00e9 \u00fasudky s\u00fa: \u2022 stanovenie krit\u00e9ri\u00ed pre v\u00fdrazn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, \u2022 v\u00fdber vhodn\u00fdch modelov a ich predpokladov, \u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165, \u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv. Odhadovanie \u00faverovej expoz\u00edcie na \u00fa\u010dely riadenia riz\u00edk vy\u017eaduje pou\u017eitie modelov. Pos\u00fadenie \u00faverov\u00e9ho rizika portf\u00f3lia akt\u00edv zah\u0155\u0148a viacer\u00e9 odhady: \u2022 pravdepodobnos\u0165 zlyhania (Probability of Default, PD), \u2022 expoz\u00edciu pri zlyhan\u00ed (Exposure at Default, EAD) a \u2022 stratu v pr\u00edpade zlyhania (Loss Given Default, LGD). IFRS 9 stanovuje troj\u00farov\u0148ov\u00fd model znehodnotenia finan\u010dn\u00fdch akt\u00edv, ktor\u00fd je zalo\u017een\u00fd na zmen\u00e1ch \u00faverovej kvality od prvotn\u00e9ho vyk\u00e1zania. Tento model vy\u017eaduje, aby sa finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je pri prvotnom vyk\u00e1zan\u00ed \u00faverovo znehodnoten\u00fd, klasifikoval v etape 1 a aby sa jeho \u00faverov\u00e9 riziko nepretr\u017eite monitorovalo. Ak sa zist\u00ed v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, finan\u010dn\u00fd n\u00e1stroj sa presunie do etapy 2, ale e\u0161te sa nepova\u017euje za \u00faverovo znehodnoten\u00fd. Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, presunie sa do etapy 3. Pri finan\u010dn\u00fdch n\u00e1strojoch v etape 1 sa ECL oce\u0148uje v sume, ktor\u00e1 sa rovn\u00e1 \u010diastkov\u00fdm ECL v nasleduj\u00facich 12-tich mesiacoch. Pri n\u00e1strojoch v etape 2 a 3 sa ECL oce\u0148uj\u00fa po\u010das celej doby \u017eivotnosti. Pri oce\u0148ovan\u00ed ECL je potrebn\u00e9 zoh\u013eadni\u0165 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva s\u00fa finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa \u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. Tak\u00e9to \u00favery s\u00fa prvotne vyk\u00e1zan\u00e9 v re\u00e1lnej hodnote a ich ECL sa v\u017edy oce\u0148uje ako kumulat\u00edvna zmena po\u010das celej doby \u017eivotnosti (etapa 3). Pri stanoven\u00ed re\u00e1lnej hodnoty znehodnoten\u00e9ho finan\u010dn\u00e9ho akt\u00edva s\u00fa zoh\u013eadnen\u00e9 v\u0161etky ECL vr\u00e1tane str\u00e1t odhadovan\u00fdch na z\u00e1klade inform\u00e1ci\u00ed o klientovi/emitentovi z\u00edskan\u00fdch z trhu, makroekonomick\u00e9 ukazovatele a scen\u00e1re odhaduj\u00face bud\u00faci v\u00fdvoj. Finan\u010dn\u00fd n\u00e1stroj sp\u013a\u0148a podmienky znehodnoten\u00e9ho n\u00e1stroja, ak nastala jedna alebo viac udalost\u00ed, predstavuj\u00facich zlyhanie klienta. V pr\u00edpade, ak re\u00e1lna hodnota znehodnoten\u00e9ho akt\u00edva bola vyk\u00e1zan\u00e1 ni\u017e\u0161ie ako boli finan\u010dn\u00e9 toky zo znehodnoten\u00e9ho akt\u00edva, skupina vyk\u00e1\u017ee zisk. ECL sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. Ak pominul d\u00f4vod na vykazovanie opravnej polo\u017eky/rezervy alebo v\u00fd\u0161ka opravnej polo\u017eky/rezervy nie je primeran\u00e1, nadbyto\u010dn\u00e9 opravn\u00e9 polo\u017eky/rezervy sa rozpustia cez rovnak\u00e9 riadky v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n \n V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika \u00daverov\u00e9 riziko finan\u010dn\u00e9ho n\u00e1stroja sa v\u00fdznamne zv\u00fd\u0161ilo, ak bolo splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed: Kvantitat\u00edvne krit\u00e9rium Kvantitat\u00edvne krit\u00e9rium je prim\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed (korpor\u00e1tne portf\u00f3li\u00e1 \u2013 \u0161t\u00e1tne, bankov\u00e9, podnikov\u00e9, projektov\u00e9ho financovania; retailov\u00e9 portf\u00f3lia \u2013 hypot\u00e9ky a americk\u00e9 hypot\u00e9ky na vybavenie dom\u00e1cnosti, bez\u00fa\u010delov\u00e9 spotrebn\u00e9 \u00favery, kreditn\u00e9 karty pre fyzick\u00e9 osoby a pre\u010derpania pre fyzick\u00e9 osoby). Skupina na z\u00e1klade modelov do\u017eivotn\u00e9ho PD porovn\u00e1va krivku parametra PD po\u010das doby \u017eivotnosti k d\u00e1tumu ocenenia s krivkou PD k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania. Stanovenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (SICR) je vyhodnoten\u00e9 pre ka\u017ed\u00e9 portf\u00f3lio osobitne a vych\u00e1dza z porovnania \u0161tatistick\u00fdch rozdelen\u00ed oboch kriviek pre zhor\u0161uj\u00facu sa \u010das\u0165 portf\u00f3lia. Kvalitat\u00edvne krit\u00e9ri\u00e1 Skupina pou\u017e\u00edva kvalitat\u00edvne krit\u00e9ri\u00e1 ako sekund\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed. Pre neretailov\u00e9 portf\u00f3li\u00e1 je v\u00e4\u010d\u0161ina kvalitat\u00edvn\u00fdch krit\u00e9ri\u00ed (ako sa nevy\u010derp\u00e1vaj\u00faco uv\u00e1dzaj\u00fa v IFRS 9 B.5.5.17) zoh\u013eadnen\u00e1 v internom hodnoten\u00ed kreditnej kvality klienta. Ke\u010f\u017ee s\u00fa tieto inform\u00e1cie zoh\u013eadnen\u00e9 v internom ratingu, kvantitat\u00edvna met\u00f3da ur\u010dovania etapy \u00faverovej poh\u013ead\u00e1vky je posta\u010duj\u00faca pre presn\u00e9 pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika. Medzi indik\u00e1tormi uveden\u00fdmi v IFRS 9 s\u00fa spomenut\u00e9 aj niektor\u00e9, ktor\u00e9 moment\u00e1lne nie s\u00fa priamou s\u00fa\u010das\u0165ou ratingov\u00fdch modelov RBI. Preto s\u00fa tieto kvalitat\u00edvne faktory zoh\u013eadnen\u00e9 ako doplnok ku kvantitat\u00edvnemu pos\u00fadeniu zv\u00fd\u0161en\u00e9ho kreditn\u00e9ho rizika v pr\u00edpadoch, ke\u010f existuj\u00fa iba kvalitat\u00edvne faktory alebo kvantitat\u00edvne faktory, ktor\u00e9 nie s\u00fa \u0161tatisticky spracovan\u00e9. Presun do etapy 2 sa uskuto\u010dn\u00ed po splnen\u00ed krit\u00e9ri\u00ed uveden\u00fdch ni\u017e\u0161ie. V pr\u00edpade \u0161t\u00e1tnych, bankov\u00fdch, podnikov\u00fdch a projektov\u00fdch finan\u010dn\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 extern\u00e9 trhov\u00e9 ukazovatele: V\u00fdznamn\u00e9 zmeny v extern\u00fdch trhov\u00fdch ukazovate\u013eoch \u00faverov\u00e9ho rizika pre konkr\u00e9tny finan\u010dn\u00fd n\u00e1stroj alebo podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje s rovnakou o\u010dak\u00e1vanou dobou \u017eivotnosti. Medzi zmeny trhov\u00fdch ukazovate\u013eov kreditn\u00e9ho rizika patria okrem in\u00e9ho \u00faverov\u00fd spread, ceny swapov na \u00faverov\u00e9 zlyhanie dl\u017en\u00edka, doba alebo miera, do akej bola re\u00e1lna hodnota finan\u010dn\u00e9ho akt\u00edva ni\u017e\u0161ia ako jeho amortizovan\u00e1 cena, a \u010fal\u0161ie trhov\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa dl\u017en\u00edka (napr\u00edklad zmeny ceny dlhov\u00fdch a podielov\u00fdch cenn\u00fdch papierov). \u2022 zmeny zmluvn\u00fdch podmienok: O\u010dak\u00e1van\u00e9 zmeny zmluvn\u00fdch podmienok vr\u00e1tane o\u010dak\u00e1van\u00e9ho poru\u0161enia zmluvy, ktor\u00e9 m\u00f4\u017eu vies\u0165 k vzdaniu sa alebo zmene a doplneniu zmluvy, odlo\u017een\u00fdm spl\u00e1tkam \u00farokov, zv\u00fd\u0161eniu \u00farokovej sadzby, vy\u017eadovaniu dodato\u010dn\u00e9ho zabezpe\u010denia alebo z\u00e1ruky, alebo in\u00fdm zmen\u00e1m v r\u00e1mci zazmluvnen\u00e9ho n\u00e1stroja. \u2022 zmeny pr\u00edstupu k riadeniu \u2022 odborn\u00fd \u00fasudok\n \n \n \n \n \n V pr\u00edpade retailov\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 odklad splatnosti (forbearance) \u2022 ome\u0161kanie nad 30 dn\u00ed \u2022 zlyhanie na inom produkte \u2022 odborn\u00fd \u00fasudok (holistick\u00fd pr\u00edznak) Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika zah\u0155\u0148a inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 a vykon\u00e1va sa na \u00farovni jednotliv\u00fdch transakci\u00ed spravidla \u0161tvr\u0165ro\u010dne pre neretailov\u00e9 portf\u00f3li\u00e1 a mesa\u010dne pre retailov\u00e9 portf\u00f3li\u00e1. V\u00fdnimku z d\u00f4vodu n\u00edzkeho \u00faverov\u00e9ho rizika skupina vyu\u017e\u00edva selekt\u00edvne, napr. pri dlhov\u00fdch cenn\u00fdch papieroch z d\u00f4vodu ich n\u00edzkeho \u00faverov\u00e9ho rizika. Defin\u00edcia zlyhan\u00fdch akt\u00edv a \u00faverovo znehodnoten\u00fdch akt\u00edv Skupina definuje finan\u010dn\u00fd n\u00e1stroj ako zlyhan\u00fd, ke\u010f m\u00e1 dl\u017en\u00edk v\u00fdznamn\u00e9 finan\u010dn\u00e9 \u0165a\u017ekosti a sp\u013a\u0148a jedno alebo viac z nasleduj\u00facich krit\u00e9ri\u00ed. Skupina pre stanovenie zlyhania klienta a finan\u010dn\u00e9ho akt\u00edva pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. Vysvetlenie vstupov, predpokladov a techn\u00edk odhadu ECL sa ur\u010duje bu\u010f na z\u00e1klade doby 12 mesiacov alebo doby \u017eivotnosti, v z\u00e1vislosti od etapy n\u00e1stroja. Do odhadov parametrov PD a LGD s\u00fa zahrnut\u00e9 aj ekonomick\u00e9 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Tieto vstupy sa l\u00ed\u0161ia pod\u013ea typu produktu. V\u00fdsledn\u00e9 ECL s\u00fa diskontovan\u00fdm s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD). Pravdepodobnos\u0165 zlyhania PD predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoj finan\u010dn\u00fd z\u00e1v\u00e4zok bu\u010f po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti z\u00e1v\u00e4zku. Pre neretailov\u00e9 portf\u00f3lio je PD odhadnut\u00e9 materskou spolo\u010dnos\u0165ou pre jednotliv\u00e9 ratingov\u00e9 modely a pr\u00edslu\u0161n\u00e9 stupne ratingov\u00e9ho hodnotenia. Pre retailov\u00e9 portf\u00f3lio je pravdepodobnos\u0165 zlyhania vypo\u010d\u00edtan\u00e1 samostatne pre ka\u017ed\u00fd produktov\u00fd typ na z\u00e1klade najdlh\u0161ej mo\u017enej hist\u00f3rie d\u00e1t pre pr\u00edslu\u0161n\u00fd produkt dostupn\u00fdch v internej datab\u00e1ze skupiny. N\u00e1sledne sa pou\u017e\u00edva \u0161tatistick\u00e1 met\u00f3da anal\u00fdzy pre\u017eitia na odhad v\u00fdvoja zlyhania od prvotn\u00e9ho vyk\u00e1zania po\u010das celej doby \u017eivotnosti \u00faveru. Pri v\u00fdpo\u010dte sa zoh\u013ead\u0148uj\u00fa aj pr\u00edpadn\u00e9 predpoklady pred\u010dasn\u00e9ho splatenia/refinancovania. Ak do\u017eivotn\u00fd PD model pre nejak\u00e9 portf\u00f3lio nie je dostupn\u00fd, vych\u00e1dzame z extrapol\u00e1cie 12-mesa\u010dnej pravdepodobnosti zlyhania do konca doby \u017eivotnosti \u00faveru. Pre m\u00e1lopo\u010detn\u00e9 portf\u00f3li\u00e1 s\u00fa pou\u017eit\u00e9 namiesto vlastn\u00fdch odhadov benchmarkov\u00e9 12-mesa\u010dn\u00e9 PD hodnoty doporu\u010den\u00e9 skupinovou metodikou.\n \n \n \n \n \n \n Strata v pr\u00edpade zlyhania Strata v pr\u00edpade zlyhania predstavuje o\u010dak\u00e1vanie skupiny o v\u00fd\u0161ke bud\u00facej potenci\u00e1lnej straty z finan\u010dn\u00e9ho akt\u00edva (\u00faveru) v \u010dase zlyhania. O\u010dak\u00e1van\u00e1 strata sa po\u010d\u00edta v pr\u00edpade korpor\u00e1tneho zlyhan\u00e9ho portf\u00f3lia ako v\u00fdsledok v\u00e1\u017een\u00e9ho priemeru odhadovan\u00fdch pravdepodobnost\u00ed 2-3 scen\u00e1rov spl\u00e1cania ka\u017ed\u00e9ho \u00faveru samostatne. Tieto scen\u00e1re definuj\u00fa potenci\u00e1lny v\u00fdvoj situ\u00e1cie klienta, jeho schopnosti spl\u00e1ca\u0165 \u00faver resp. odhadovan\u00e9ho spe\u0148a\u017eenia zabezpe\u010dovac\u00edch in\u0161trumentov. T\u00e1to o\u010dak\u00e1van\u00e1 strata sa vyjadruje formou opravnej polo\u017eky resp. rezervy na dan\u00fd uver. O\u010dak\u00e1van\u00e1 strata je prehodnocovan\u00e1 pravidelne mesa\u010dne a berie do \u00favahy v\u00fdvoj situ\u00e1cie klienta, dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva, hodnoty zabezpe\u010denia ako aj \u010fal\u0161\u00edch faktorov, ktor\u00e9 m\u00f4\u017eu ovplyv\u0148ova\u0165 bud\u00facu stratu skupiny z dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva. V pr\u00edpade retailov\u00e9ho portf\u00f3lia sa po\u010d\u00edta pomocou s\u00fa\u010dtu vymo\u017een\u00fdch s\u00fam zozbieran\u00fdch po dobu trvania vym\u00e1hacieho cyklu od momentu zlyhania \u00faveru pre dan\u00fd \u00faver. V zjednodu\u0161enej metodike pre portf\u00f3li\u00e1 bez pokro\u010dil\u00fdch modelov nepracujeme s v\u00fd\u0165a\u017ekami na \u00farovni \u00faveru, ale v\u00fd\u0165a\u017eky nar\u00e1tavame pod\u013ea d\u00e1tumu vzniku zlyhania. Expoz\u00edcia pri zlyhan\u00ed EAD je model odhadu s\u00fam, ktor\u00e9 skupina o\u010dak\u00e1va, \u017ee bud\u00fa splatn\u00e9 v \u010dase zlyhania a po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti. Expoz\u00edcie pri zlyhan\u00ed po\u010das doby 12 mesiacov a doby \u017eivotnosti sa ur\u010duj\u00fa na z\u00e1klade o\u010dak\u00e1van\u00e9ho profilu platieb, ktor\u00fd sa l\u00ed\u0161i pod\u013ea typu produktu. V pr\u00edpade amortizovan\u00fdch produktov a \u00faverov spl\u00e1can\u00fdch jednorazovo k d\u00e1tumu splatnosti sa vych\u00e1dza zo zmluvn\u00fdch spl\u00e1tok. Pri revolvingov\u00fdch produktoch sa expoz\u00edcia pri zlyhan\u00ed predpoved\u00e1 na z\u00e1klade aktu\u00e1lne \u010derpan\u00e9ho zostatku, ku ktor\u00e9mu sa pripo\u010d\u00edta \u00faverov\u00fd ekvivalent ne\u010derpanej \u010dasti \u00faveru, ktor\u00fd zoh\u013ead\u0148uje o\u010dak\u00e1van\u00e9 do\u010derpanie zost\u00e1vaj\u00faceho limitu do \u010dasu zlyhania. Diskontn\u00fd faktor Pokia\u013e ide o s\u00favahov\u00fa expoz\u00edciu, ktor\u00e1 nie je l\u00edzingom ani k\u00fapen\u00fdmi alebo vzniknut\u00fdmi \u00faverovo znehodnoten\u00fdmi akt\u00edvami (purchased or originated credit-impaired assets \u2013 POCI), diskontn\u00e1 sadzba pou\u017eit\u00e1 pri v\u00fdpo\u010dte ECL je efekt\u00edvna \u00farokov\u00e1 miera alebo jej aproxim\u00e1cia. ECL je s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD) Vypo\u010d\u00edtan\u00e9 hodnoty ECL sa n\u00e1sledne v\u00e1\u017eia pod\u013ea scen\u00e1ra zameran\u00e9ho na bud\u00facnos\u0165. Na odhad opravn\u00fdch polo\u017eiek na nesplaten\u00e9 sumy \u00faverov v etape 3 sa pou\u017eili r\u00f4zne pr\u00edstupy, ktor\u00e9 mo\u017eno rozdeli\u0165 do nasleduj\u00facich kateg\u00f3ri\u00ed: \u2022 \u0160t\u00e1t, podniky, projektov\u00e9 financie, finan\u010dn\u00e9 in\u0161tit\u00facie, miestne a region\u00e1lne samospr\u00e1vy, pois\u0165ovne a subjekty kolekt\u00edvneho investovania: opravn\u00e9 polo\u017eky etapy 3 po\u010d\u00edtaj\u00fa mana\u017e\u00e9ri pre re\u0161trukturaliz\u00e1ciu dlhu, ktor\u00ed diskontuj\u00fa o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky primeranou efekt\u00edvnou \u00farokovou sadzbou. \u2022 Retailov\u00e9 \u00favery: opravn\u00e1 polo\u017eka etapy 3 sa tvor\u00ed vypo\u010d\u00edtan\u00edm \u0161tatisticky odvoden\u00e9ho najlep\u0161ieho odhadu o\u010dak\u00e1vanej straty, ktor\u00fd bol o\u010disten\u00fd o nepriame n\u00e1klady. Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika a v\u00fdpo\u010det ECL zah\u0155\u0148aj\u00fa inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Skupina vykonala anal\u00fdzu \u00fadajov za minul\u00e9 obdobia a identifikovala k\u013e\u00fa\u010dov\u00e9 ekonomick\u00e9 premenn\u00e9 ovplyv\u0148uj\u00face \u00faverov\u00e9 riziko a ECL pre ka\u017ed\u00e9 portf\u00f3lio.\n \n \n \n \n \n \n Progn\u00f3zy ekonomick\u00fdch premenn\u00fdch (\u201ez\u00e1kladn\u00fd ekonomick\u00fd scen\u00e1r\u201d) a najlep\u0161\u00ed odhad v\u00fdvoja ekonomiky v najbli\u017e\u0161\u00edch troch rokoch poskytuje \u0161tvr\u0165ro\u010dne Raiffeisen Research. Po troch rokoch sa pri progn\u00f3zovan\u00ed ekonomick\u00fdch premenn\u00fdch po\u010das celej zost\u00e1vaj\u00facej doby \u017eivotnosti jednotliv\u00fdch n\u00e1strojov pou\u017e\u00edva met\u00f3da n\u00e1vratu k priemernej hodnote. Vplyv ekonomick\u00fdch premenn\u00fdch na PD a LGD sa ur\u010duje pomocou \u0161tatistickej regresie, resp. met\u00f3dami anal\u00fdz \u010dasov\u00fdch radov, aby sa zistil historick\u00fd vplyv zmien t\u00fdchto premenn\u00fdch na mieru zlyhania a zlo\u017eky straty v pr\u00edpade zlyhania. Okrem z\u00e1kladn\u00e9ho ekonomick\u00e9ho scen\u00e1ra poskytuje Raiffeisen Research aj optimistick\u00fd a pesimistick\u00fd scen\u00e1r spolu s v\u00e1hami scen\u00e1rov. V\u00e1hy scen\u00e1rov sa ur\u010duj\u00fa kombin\u00e1ciou \u0161tatistickej anal\u00fdzy a odborn\u00e9ho \u00faverov\u00e9ho \u00fasudku, pri\u010dom sa berie do \u00favahy rozsah mo\u017en\u00fdch v\u00fdsledkov ka\u017ed\u00e9ho zvolen\u00e9ho scen\u00e1ra. V retaile sa pou\u017e\u00edvaj\u00fa fixn\u00e9 v\u00e1hy: 25 % pre optimistick\u00fd a pesimistick\u00fd scen\u00e1r a 50 % pre z\u00e1kladn\u00fd. \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n \n \n \n \n \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n Pri ne\u0161tandardn\u00fdch podmienkach m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy sa prejav\u00ed \u0161pecifick\u00fd rizikov\u00fd faktor (pr\u00edpadne viacero rizikov\u00fdch faktorov alebo ich kombin\u00e1cia) s potenci\u00e1lnym dopadom na ist\u00fa \u010das\u0165 kreditn\u00e9ho portf\u00f3lia skupiny, napr. niektor\u00e9 ekonomick\u00e9 odvetvie. Ak je vznik tak\u00e9hoto rizikov\u00e9ho faktora n\u00e1hly, d\u00f4jde k nemu v kr\u00e1tkom \u010dasovom horizonte alebo m\u00e1 do\u010dasn\u00fd charakter, je mo\u017en\u00e9, \u017ee nie je (\u010diasto\u010dne alebo \u00faplne) zachyten\u00fd v ratingovom hodnoten\u00ed kreditnej kvality protistrany. V takom pr\u00edpade m\u00f4\u017ee skupina prist\u00fapi\u0165 k uplatneniu korekci\u00ed potenci\u00e1lne ne\u00faplnej inform\u00e1cie o kreditnej kvalite portf\u00f3lia (princ\u00edp zoh\u013eadnenia v\u00fdh\u013eadov\u00fdch inform\u00e1ci\u00ed) v podobe tzv. mana\u017e\u00e9rskych \u00faprav \u2013 \u201eManagement Overlay\u201c (\u00faprava modelovan\u00fdch o\u010dak\u00e1van\u00fdch kreditn\u00fdch str\u00e1t) a to v s\u00falade so skupinovou metodikou pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 prostredn\u00edctvom tzv. In-model met\u00f3dy \u00fapravy IFRS parametrov. Tento pr\u00edstup dop\u013a\u0148a makro ekonomick\u00e9 scen\u00e1re (ktor\u00e9 s\u00fa zameran\u00e1 na celkov\u00fd v\u00fdvoj na \u00farovni krajiny) s cie\u013eom zoh\u013eadni\u0165 potenci\u00e1lne \u0161pecifik\u00e1 na ni\u017e\u0161ej \u00farovni ako napr\u00edklad konkr\u00e9tna f\u00e1za kreditn\u00e9ho cyklu jednotliv\u00fdch odvetv\u00ed. Pre neretailov\u00e9 expoz\u00edcie skupina k 31. decembru 2025 definuje, v s\u00falade so skupinovou metodikou, na \u00farovni ekonomick\u00fdch odvetv\u00ed tzv. in-model pr\u00edstup s cie\u013eom zachyti\u0165 vplyv \u0161pecifick\u00fdch rizikov\u00fdch faktorov na najviac senzit\u00edvne odvetvia. In-model pr\u00edstup nahradil predch\u00e1dzaj\u00faci post-model adjustment (PMA) pr\u00edstup, ktor\u00e9ho v\u00fdsledkom bola kvantifik\u00e1cia dodato\u010dn\u00e9ho kreditn\u00e9ho znehodnotenia portf\u00f3lia (opravnej polo\u017eky) s n\u00e1slednou alok\u00e1ciou na \u00farove\u0148 jednotliv\u00fdch klientov v identifikovan\u00fdch odvetviach formou tzv. Special Risk Factors add-on (dopad k 31. decembru 2024 bol pribli\u017ene 21,2 mili\u00f3na EUR). In-model pr\u00edstup spo\u010d\u00edva v \u00faprave IFRS parametrov, ktor\u00e9 vstupuj\u00fa do v\u00fdpo\u010dtu opravn\u00fdch polo\u017eiek. Aktu\u00e1lne doch\u00e1dza k \u00faprave parametra PD prostredn\u00edctvom definovan\u00fdch multiplik\u00e1torov (origin\u00e1lne PD priraden\u00e9 klientovi je vyn\u00e1soben\u00e9 pr\u00edslu\u0161n\u00fdm multiplik\u00e1torom \u010d\u00edm je zoh\u013eadnen\u00e1 inform\u00e1cia o dodato\u010dne identifikovanom riziku). Skupina definovala nieko\u013eko rizikov\u00fdch kateg\u00f3ri\u00ed, ktor\u00fdm s\u00fa priraden\u00e9 r\u00f4zne \u00farovne multiplik\u00e1torov parametra PD tak aby bola primerane zoh\u013eadnen\u00e1 miera rizika. Na z\u00e1klade pos\u00fadenia identifikovan\u00fdch rizikov\u00fdch faktorov skupina vyhodnocuje dodato\u010dn\u00fa mieru rizika,\n \n \n \n \n \n ktorej m\u00f4\u017eu by\u0165 jednotliv\u00e9 priemyseln\u00e9 odvetvia vystaven\u00e9. Po\u010det rizikov\u00fdch faktorov, ktor\u00fd je pre jednotliv\u00e9 priemyseln\u00e9 odvetvia identifikovan\u00fd ako relevantn\u00fd (teda s potenci\u00e1lne negat\u00edvnym ekonomick\u00fdm vplyvom) je ur\u010duj\u00faci pre zaradenie dan\u00e9ho odvetvia do konkr\u00e9tnej rizikovej kateg\u00f3rie a n\u00e1sledne pre priradenie konkr\u00e9tnej \u00farovne PD multiplik\u00e1tora. Takto upraven\u00fd parameter PD (po vyn\u00e1soben\u00ed multiplik\u00e1torom) je n\u00e1sledne pou\u017eit\u00fd pre \u0161tandardn\u00fd v\u00fdpo\u010det opravnej polo\u017eky a to vr\u00e1tane v\u00fdpo\u010dtu priradenia etapy zhor\u0161enia kreditnej kvality (upraven\u00e9 PD teda priamo ovplyv\u0148uje zaradenie expoz\u00edcie do etapy 1 alebo 2 a determinuje sp\u00f4sob v\u00fdpo\u010dtu ECL \u2013 ocenenie po\u010das nasleduj\u00facich 12 mesiacov pre etapu 1 alebo ocenenie po\u010das celej doby \u017eivotnosti pre etapu 2). Skupina tie\u017e zoh\u013ead\u0148uje rizik\u00e1 vypl\u00fdvaj\u00face z ESG na z\u00e1klade skupinov\u00e9ho pr\u00edstupu prostredn\u00edctvom z\u00e1\u0165a\u017eov\u00e9ho testovania kde doch\u00e1dza k dodato\u010dn\u00e9mu zhor\u0161eniu parametra pravdepodobnosti zlyhania klienta odvoden\u00e9ho od jeho environment\u00e1lneho sk\u00f3re (tzv. \u201eE-score\u201c). Pr\u00edstup je zalo\u017een\u00fd na z\u00e1\u0165a\u017eovom testovan\u00ed finan\u010dn\u00fdch v\u00fdsledkov korpor\u00e1tnych klientov v r\u00e1mci definovan\u00fdch makro ekonomick\u00fdch a klimatick\u00fdch scen\u00e1rov. V podmienkach scen\u00e1rov sa odhaduje v\u00fdkonnos\u0165 a tie\u017e dodato\u010dn\u00e9 n\u00e1klady jednotliv\u00fdch odvetv\u00ed \u2013 tzv. sektorov\u00e1 produkcia a miera prev\u00e1dzkov\u00fdch n\u00e1kladov, ktor\u00e1 je n\u00e1sledne alokovan\u00e1 na \u00farove\u0148 jednotliv\u00fdch klientov a takto odhadnut\u00e1 finan\u010dn\u00e1 poz\u00edcia klienta vstupuje do ratingov\u00e9ho modelu a sl\u00fa\u017ei na projekciu jeho pravdepodobnosti zlyhania. Projektovan\u00e1 pravdepodobnos\u0165 zlyhania je pou\u017eit\u00e1 na v\u00fdpo\u010det ECL a dopad predstavuje potrebu dodato\u010dnej opravnej polo\u017eky, ktor\u00e1 je alokovan\u00e1 na jednotliv\u00e9 odvetia (aloka\u010dn\u00fd mechanizmus zoh\u013ead\u0148uje priemern\u00e9 E-score odvetvia a definovan\u00fa hranicu minim\u00e1lneho dopadu na ECL). \n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n \n \n \n \n Anal\u00fdza citlivosti Predpoklady ovplyv\u0148uj\u00face opravn\u00fa polo\u017eku na ECL s\u00fa: \u2022 Podnikov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 dlhodob\u00fd v\u00fdnos \u0161t\u00e1tnych dlhopisov, \u2022 miera infl\u00e1cie. \u2022 Retailov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 3-mesa\u010dn\u00e1 money market ECB \u00farokov\u00e1 sadzba, \u2022 ceny nehnute\u013enost\u00ed.\n \n \n l) Zn\u00ed\u017eenie hodnoty hmotn\u00e9ho a nehmotn\u00e9ho majetku K d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky skupina posudzuje \u00fa\u010dtovn\u00fa hodnotu hmotn\u00e9ho a nehmotn\u00e9ho majetku, aby ur\u010dila, \u010di existuj\u00fa n\u00e1znaky, \u017ee hodnota dan\u00e9ho majetku sa zn\u00ed\u017eila. V pr\u00edpade v\u00fdskytu tak\u00fdchto n\u00e1znakov sa vypracuje odhad n\u00e1vratnej hodnoty dan\u00e9ho majetku, aby sa ur\u010dil rozsah pr\u00edpadn\u00fdch str\u00e1t zo zn\u00ed\u017eenia jeho hodnoty. N\u00e1vratn\u00e1 hodnota sa rovn\u00e1 vy\u0161\u0161ej z hodn\u00f4t \u2013 re\u00e1lnej hodnote zn\u00ed\u017eenej o n\u00e1klady na predaj alebo s\u00fa\u010dasnej hodnote bud\u00facich pe\u0148a\u017en\u00fdch tokov, ktor\u00e9 sa o\u010dak\u00e1vaj\u00fa, \u017ee bud\u00fa z\u00edskan\u00e9 z dan\u00e9ho majetku. Ak jedna z uveden\u00fdch hodn\u00f4t prevy\u0161uje \u00fa\u010dtovn\u00fa hodnotu, druh\u00fa hodnotu netreba odhadova\u0165. Ak je odhad n\u00e1vratnej hodnoty majetku ni\u017e\u0161\u00ed ne\u017e jeho \u00fa\u010dtovn\u00e1 hodnota, zn\u00ed\u017ei sa \u00fa\u010dtovn\u00e1 hodnota dan\u00e9ho majetku na jeho n\u00e1vratn\u00fa hodnotu. Strata zo zn\u00ed\u017eenia hodnoty sa premietne do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310153927392": { "value": "\n Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, \u00faverov\u00e9 poh\u013ead\u00e1vky a zmluvy o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch V\u00fdpo\u010det o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t (Expected Credit Loss, alebo skr\u00e1tene ECL) si vy\u017eaduje pou\u017eitie \u00fa\u010dtovn\u00fdch odhadov, ktor\u00e9 sa zriedkavo rovnaj\u00fa skuto\u010dn\u00fdm v\u00fdsledkom. V\u00fdpo\u010det zoh\u013ead\u0148uje aj \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.\n \n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n \n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n \n \n Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t Oce\u0148ovanie ECL odzrkad\u013euje hodnotu straty v\u00e1\u017een\u00fa pravdepodobnos\u0165ou zlyhania, ktor\u00e1 sa stanovuje pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch v\u00fdsledkov, \u010dasovej hodnoty pe\u0148az\u00ed a primeran\u00fdch a preuk\u00e1zate\u013en\u00fdch inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky k dispoz\u00edcii bez neprimeran\u00fdch n\u00e1kladov alebo \u00fasilia na z\u00edskanie inform\u00e1ci\u00ed o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich ekonomick\u00fdch podmienok. Oce\u0148ovanie opravnej polo\u017eky na ECL pri finan\u010dn\u00fdch akt\u00edvach oce\u0148ovan\u00fdch v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie modelov a predpoklady o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed. V\u00fdznamn\u00e9 \u00fasudky s\u00fa: \u2022 stanovenie krit\u00e9ri\u00ed pre v\u00fdrazn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, \u2022 v\u00fdber vhodn\u00fdch modelov a ich predpokladov, \u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165, \u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv. Odhadovanie \u00faverovej expoz\u00edcie na \u00fa\u010dely riadenia riz\u00edk vy\u017eaduje pou\u017eitie modelov. Pos\u00fadenie \u00faverov\u00e9ho rizika portf\u00f3lia akt\u00edv zah\u0155\u0148a viacer\u00e9 odhady: \u2022 pravdepodobnos\u0165 zlyhania (Probability of Default, PD), \u2022 expoz\u00edciu pri zlyhan\u00ed (Exposure at Default, EAD) a \u2022 stratu v pr\u00edpade zlyhania (Loss Given Default, LGD). IFRS 9 stanovuje troj\u00farov\u0148ov\u00fd model znehodnotenia finan\u010dn\u00fdch akt\u00edv, ktor\u00fd je zalo\u017een\u00fd na zmen\u00e1ch \u00faverovej kvality od prvotn\u00e9ho vyk\u00e1zania. Tento model vy\u017eaduje, aby sa finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je pri prvotnom vyk\u00e1zan\u00ed \u00faverovo znehodnoten\u00fd, klasifikoval v etape 1 a aby sa jeho \u00faverov\u00e9 riziko nepretr\u017eite monitorovalo. Ak sa zist\u00ed v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, finan\u010dn\u00fd n\u00e1stroj sa presunie do etapy 2, ale e\u0161te sa nepova\u017euje za \u00faverovo znehodnoten\u00fd. Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, presunie sa do etapy 3. Pri finan\u010dn\u00fdch n\u00e1strojoch v etape 1 sa ECL oce\u0148uje v sume, ktor\u00e1 sa rovn\u00e1 \u010diastkov\u00fdm ECL v nasleduj\u00facich 12-tich mesiacoch. Pri n\u00e1strojoch v etape 2 a 3 sa ECL oce\u0148uj\u00fa po\u010das celej doby \u017eivotnosti. Pri oce\u0148ovan\u00ed ECL je potrebn\u00e9 zoh\u013eadni\u0165 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva s\u00fa finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa \u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. Tak\u00e9to \u00favery s\u00fa prvotne vyk\u00e1zan\u00e9 v re\u00e1lnej hodnote a ich ECL sa v\u017edy oce\u0148uje ako kumulat\u00edvna zmena po\u010das celej doby \u017eivotnosti (etapa 3). Pri stanoven\u00ed re\u00e1lnej hodnoty znehodnoten\u00e9ho finan\u010dn\u00e9ho akt\u00edva s\u00fa zoh\u013eadnen\u00e9 v\u0161etky ECL vr\u00e1tane str\u00e1t odhadovan\u00fdch na z\u00e1klade inform\u00e1ci\u00ed o klientovi/emitentovi z\u00edskan\u00fdch z trhu, makroekonomick\u00e9 ukazovatele a scen\u00e1re odhaduj\u00face bud\u00faci v\u00fdvoj. Finan\u010dn\u00fd n\u00e1stroj sp\u013a\u0148a podmienky znehodnoten\u00e9ho n\u00e1stroja, ak nastala jedna alebo viac udalost\u00ed, predstavuj\u00facich zlyhanie klienta. V pr\u00edpade, ak re\u00e1lna hodnota znehodnoten\u00e9ho akt\u00edva bola vyk\u00e1zan\u00e1 ni\u017e\u0161ie ako boli finan\u010dn\u00e9 toky zo znehodnoten\u00e9ho akt\u00edva, skupina vyk\u00e1\u017ee zisk. ECL sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. Ak pominul d\u00f4vod na vykazovanie opravnej polo\u017eky/rezervy alebo v\u00fd\u0161ka opravnej polo\u017eky/rezervy nie je primeran\u00e1, nadbyto\u010dn\u00e9 opravn\u00e9 polo\u017eky/rezervy sa rozpustia cez rovnak\u00e9 riadky v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n \n \n \n V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika \u00daverov\u00e9 riziko finan\u010dn\u00e9ho n\u00e1stroja sa v\u00fdznamne zv\u00fd\u0161ilo, ak bolo splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed: Kvantitat\u00edvne krit\u00e9rium Kvantitat\u00edvne krit\u00e9rium je prim\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed (korpor\u00e1tne portf\u00f3li\u00e1 \u2013 \u0161t\u00e1tne, bankov\u00e9, podnikov\u00e9, projektov\u00e9ho financovania; retailov\u00e9 portf\u00f3lia \u2013 hypot\u00e9ky a americk\u00e9 hypot\u00e9ky na vybavenie dom\u00e1cnosti, bez\u00fa\u010delov\u00e9 spotrebn\u00e9 \u00favery, kreditn\u00e9 karty pre fyzick\u00e9 osoby a pre\u010derpania pre fyzick\u00e9 osoby). Skupina na z\u00e1klade modelov do\u017eivotn\u00e9ho PD porovn\u00e1va krivku parametra PD po\u010das doby \u017eivotnosti k d\u00e1tumu ocenenia s krivkou PD k d\u00e1tumu prvotn\u00e9ho vyk\u00e1zania. Stanovenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (SICR) je vyhodnoten\u00e9 pre ka\u017ed\u00e9 portf\u00f3lio osobitne a vych\u00e1dza z porovnania \u0161tatistick\u00fdch rozdelen\u00ed oboch kriviek pre zhor\u0161uj\u00facu sa \u010das\u0165 portf\u00f3lia. Kvalitat\u00edvne krit\u00e9ri\u00e1 Skupina pou\u017e\u00edva kvalitat\u00edvne krit\u00e9ri\u00e1 ako sekund\u00e1rny ukazovate\u013e v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika v\u0161etk\u00fdch v\u00fdznamn\u00fdch portf\u00f3li\u00ed. Pre neretailov\u00e9 portf\u00f3li\u00e1 je v\u00e4\u010d\u0161ina kvalitat\u00edvn\u00fdch krit\u00e9ri\u00ed (ako sa nevy\u010derp\u00e1vaj\u00faco uv\u00e1dzaj\u00fa v IFRS 9 B.5.5.17) zoh\u013eadnen\u00e1 v internom hodnoten\u00ed kreditnej kvality klienta. Ke\u010f\u017ee s\u00fa tieto inform\u00e1cie zoh\u013eadnen\u00e9 v internom ratingu, kvantitat\u00edvna met\u00f3da ur\u010dovania etapy \u00faverovej poh\u013ead\u00e1vky je posta\u010duj\u00faca pre presn\u00e9 pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika. Medzi indik\u00e1tormi uveden\u00fdmi v IFRS 9 s\u00fa spomenut\u00e9 aj niektor\u00e9, ktor\u00e9 moment\u00e1lne nie s\u00fa priamou s\u00fa\u010das\u0165ou ratingov\u00fdch modelov RBI. Preto s\u00fa tieto kvalitat\u00edvne faktory zoh\u013eadnen\u00e9 ako doplnok ku kvantitat\u00edvnemu pos\u00fadeniu zv\u00fd\u0161en\u00e9ho kreditn\u00e9ho rizika v pr\u00edpadoch, ke\u010f existuj\u00fa iba kvalitat\u00edvne faktory alebo kvantitat\u00edvne faktory, ktor\u00e9 nie s\u00fa \u0161tatisticky spracovan\u00e9. Presun do etapy 2 sa uskuto\u010dn\u00ed po splnen\u00ed krit\u00e9ri\u00ed uveden\u00fdch ni\u017e\u0161ie. V pr\u00edpade \u0161t\u00e1tnych, bankov\u00fdch, podnikov\u00fdch a projektov\u00fdch finan\u010dn\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 extern\u00e9 trhov\u00e9 ukazovatele: V\u00fdznamn\u00e9 zmeny v extern\u00fdch trhov\u00fdch ukazovate\u013eoch \u00faverov\u00e9ho rizika pre konkr\u00e9tny finan\u010dn\u00fd n\u00e1stroj alebo podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje s rovnakou o\u010dak\u00e1vanou dobou \u017eivotnosti. Medzi zmeny trhov\u00fdch ukazovate\u013eov kreditn\u00e9ho rizika patria okrem in\u00e9ho \u00faverov\u00fd spread, ceny swapov na \u00faverov\u00e9 zlyhanie dl\u017en\u00edka, doba alebo miera, do akej bola re\u00e1lna hodnota finan\u010dn\u00e9ho akt\u00edva ni\u017e\u0161ia ako jeho amortizovan\u00e1 cena, a \u010fal\u0161ie trhov\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa dl\u017en\u00edka (napr\u00edklad zmeny ceny dlhov\u00fdch a podielov\u00fdch cenn\u00fdch papierov). \u2022 zmeny zmluvn\u00fdch podmienok: O\u010dak\u00e1van\u00e9 zmeny zmluvn\u00fdch podmienok vr\u00e1tane o\u010dak\u00e1van\u00e9ho poru\u0161enia zmluvy, ktor\u00e9 m\u00f4\u017eu vies\u0165 k vzdaniu sa alebo zmene a doplneniu zmluvy, odlo\u017een\u00fdm spl\u00e1tkam \u00farokov, zv\u00fd\u0161eniu \u00farokovej sadzby, vy\u017eadovaniu dodato\u010dn\u00e9ho zabezpe\u010denia alebo z\u00e1ruky, alebo in\u00fdm zmen\u00e1m v r\u00e1mci zazmluvnen\u00e9ho n\u00e1stroja. \u2022 zmeny pr\u00edstupu k riadeniu \u2022 odborn\u00fd \u00fasudok\n \n \n \n V pr\u00edpade retailov\u00fdch portf\u00f3li\u00ed, ak dl\u017en\u00edk sp\u013a\u0148a jedno alebo viac z t\u00fdchto krit\u00e9ri\u00ed: \u2022 odklad splatnosti (forbearance) \u2022 ome\u0161kanie nad 30 dn\u00ed \u2022 zlyhanie na inom produkte \u2022 odborn\u00fd \u00fasudok (holistick\u00fd pr\u00edznak) Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika zah\u0155\u0148a inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 a vykon\u00e1va sa na \u00farovni jednotliv\u00fdch transakci\u00ed spravidla \u0161tvr\u0165ro\u010dne pre neretailov\u00e9 portf\u00f3li\u00e1 a mesa\u010dne pre retailov\u00e9 portf\u00f3li\u00e1. V\u00fdnimku z d\u00f4vodu n\u00edzkeho \u00faverov\u00e9ho rizika skupina vyu\u017e\u00edva selekt\u00edvne, napr. pri dlhov\u00fdch cenn\u00fdch papieroch z d\u00f4vodu ich n\u00edzkeho \u00faverov\u00e9ho rizika. Defin\u00edcia zlyhan\u00fdch akt\u00edv a \u00faverovo znehodnoten\u00fdch akt\u00edv Skupina definuje finan\u010dn\u00fd n\u00e1stroj ako zlyhan\u00fd, ke\u010f m\u00e1 dl\u017en\u00edk v\u00fdznamn\u00e9 finan\u010dn\u00e9 \u0165a\u017ekosti a sp\u013a\u0148a jedno alebo viac z nasleduj\u00facich krit\u00e9ri\u00ed. Skupina pre stanovenie zlyhania klienta a finan\u010dn\u00e9ho akt\u00edva pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. Vysvetlenie vstupov, predpokladov a techn\u00edk odhadu ECL sa ur\u010duje bu\u010f na z\u00e1klade doby 12 mesiacov alebo doby \u017eivotnosti, v z\u00e1vislosti od etapy n\u00e1stroja. Do odhadov parametrov PD a LGD s\u00fa zahrnut\u00e9 aj ekonomick\u00e9 inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Tieto vstupy sa l\u00ed\u0161ia pod\u013ea typu produktu. V\u00fdsledn\u00e9 ECL s\u00fa diskontovan\u00fdm s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD). Pravdepodobnos\u0165 zlyhania PD predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoj finan\u010dn\u00fd z\u00e1v\u00e4zok bu\u010f po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti z\u00e1v\u00e4zku. Pre neretailov\u00e9 portf\u00f3lio je PD odhadnut\u00e9 materskou spolo\u010dnos\u0165ou pre jednotliv\u00e9 ratingov\u00e9 modely a pr\u00edslu\u0161n\u00e9 stupne ratingov\u00e9ho hodnotenia. Pre retailov\u00e9 portf\u00f3lio je pravdepodobnos\u0165 zlyhania vypo\u010d\u00edtan\u00e1 samostatne pre ka\u017ed\u00fd produktov\u00fd typ na z\u00e1klade najdlh\u0161ej mo\u017enej hist\u00f3rie d\u00e1t pre pr\u00edslu\u0161n\u00fd produkt dostupn\u00fdch v internej datab\u00e1ze skupiny. N\u00e1sledne sa pou\u017e\u00edva \u0161tatistick\u00e1 met\u00f3da anal\u00fdzy pre\u017eitia na odhad v\u00fdvoja zlyhania od prvotn\u00e9ho vyk\u00e1zania po\u010das celej doby \u017eivotnosti \u00faveru. Pri v\u00fdpo\u010dte sa zoh\u013ead\u0148uj\u00fa aj pr\u00edpadn\u00e9 predpoklady pred\u010dasn\u00e9ho splatenia/refinancovania. Ak do\u017eivotn\u00fd PD model pre nejak\u00e9 portf\u00f3lio nie je dostupn\u00fd, vych\u00e1dzame z extrapol\u00e1cie 12-mesa\u010dnej pravdepodobnosti zlyhania do konca doby \u017eivotnosti \u00faveru. Pre m\u00e1lopo\u010detn\u00e9 portf\u00f3li\u00e1 s\u00fa pou\u017eit\u00e9 namiesto vlastn\u00fdch odhadov benchmarkov\u00e9 12-mesa\u010dn\u00e9 PD hodnoty doporu\u010den\u00e9 skupinovou metodikou.\n \n \n \n \n Strata v pr\u00edpade zlyhania Strata v pr\u00edpade zlyhania predstavuje o\u010dak\u00e1vanie skupiny o v\u00fd\u0161ke bud\u00facej potenci\u00e1lnej straty z finan\u010dn\u00e9ho akt\u00edva (\u00faveru) v \u010dase zlyhania. O\u010dak\u00e1van\u00e1 strata sa po\u010d\u00edta v pr\u00edpade korpor\u00e1tneho zlyhan\u00e9ho portf\u00f3lia ako v\u00fdsledok v\u00e1\u017een\u00e9ho priemeru odhadovan\u00fdch pravdepodobnost\u00ed 2-3 scen\u00e1rov spl\u00e1cania ka\u017ed\u00e9ho \u00faveru samostatne. Tieto scen\u00e1re definuj\u00fa potenci\u00e1lny v\u00fdvoj situ\u00e1cie klienta, jeho schopnosti spl\u00e1ca\u0165 \u00faver resp. odhadovan\u00e9ho spe\u0148a\u017eenia zabezpe\u010dovac\u00edch in\u0161trumentov. T\u00e1to o\u010dak\u00e1van\u00e1 strata sa vyjadruje formou opravnej polo\u017eky resp. rezervy na dan\u00fd uver. O\u010dak\u00e1van\u00e1 strata je prehodnocovan\u00e1 pravidelne mesa\u010dne a berie do \u00favahy v\u00fdvoj situ\u00e1cie klienta, dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva, hodnoty zabezpe\u010denia ako aj \u010fal\u0161\u00edch faktorov, ktor\u00e9 m\u00f4\u017eu ovplyv\u0148ova\u0165 bud\u00facu stratu skupiny z dan\u00e9ho finan\u010dn\u00e9ho akt\u00edva. V pr\u00edpade retailov\u00e9ho portf\u00f3lia sa po\u010d\u00edta pomocou s\u00fa\u010dtu vymo\u017een\u00fdch s\u00fam zozbieran\u00fdch po dobu trvania vym\u00e1hacieho cyklu od momentu zlyhania \u00faveru pre dan\u00fd \u00faver. V zjednodu\u0161enej metodike pre portf\u00f3li\u00e1 bez pokro\u010dil\u00fdch modelov nepracujeme s v\u00fd\u0165a\u017ekami na \u00farovni \u00faveru, ale v\u00fd\u0165a\u017eky nar\u00e1tavame pod\u013ea d\u00e1tumu vzniku zlyhania. Expoz\u00edcia pri zlyhan\u00ed EAD je model odhadu s\u00fam, ktor\u00e9 skupina o\u010dak\u00e1va, \u017ee bud\u00fa splatn\u00e9 v \u010dase zlyhania a po\u010das nasleduj\u00facich 12 mesiacov alebo po\u010das zost\u00e1vaj\u00facej doby \u017eivotnosti. Expoz\u00edcie pri zlyhan\u00ed po\u010das doby 12 mesiacov a doby \u017eivotnosti sa ur\u010duj\u00fa na z\u00e1klade o\u010dak\u00e1van\u00e9ho profilu platieb, ktor\u00fd sa l\u00ed\u0161i pod\u013ea typu produktu. V pr\u00edpade amortizovan\u00fdch produktov a \u00faverov spl\u00e1can\u00fdch jednorazovo k d\u00e1tumu splatnosti sa vych\u00e1dza zo zmluvn\u00fdch spl\u00e1tok. Pri revolvingov\u00fdch produktoch sa expoz\u00edcia pri zlyhan\u00ed predpoved\u00e1 na z\u00e1klade aktu\u00e1lne \u010derpan\u00e9ho zostatku, ku ktor\u00e9mu sa pripo\u010d\u00edta \u00faverov\u00fd ekvivalent ne\u010derpanej \u010dasti \u00faveru, ktor\u00fd zoh\u013ead\u0148uje o\u010dak\u00e1van\u00e9 do\u010derpanie zost\u00e1vaj\u00faceho limitu do \u010dasu zlyhania. Diskontn\u00fd faktor Pokia\u013e ide o s\u00favahov\u00fa expoz\u00edciu, ktor\u00e1 nie je l\u00edzingom ani k\u00fapen\u00fdmi alebo vzniknut\u00fdmi \u00faverovo znehodnoten\u00fdmi akt\u00edvami (purchased or originated credit-impaired assets \u2013 POCI), diskontn\u00e1 sadzba pou\u017eit\u00e1 pri v\u00fdpo\u010dte ECL je efekt\u00edvna \u00farokov\u00e1 miera alebo jej aproxim\u00e1cia. ECL je s\u00fa\u010dinom pravdepodobnosti zlyhania (PD), straty v pr\u00edpade zlyhania (LGD) a expoz\u00edcie pri zlyhan\u00ed (EAD) Vypo\u010d\u00edtan\u00e9 hodnoty ECL sa n\u00e1sledne v\u00e1\u017eia pod\u013ea scen\u00e1ra zameran\u00e9ho na bud\u00facnos\u0165. Na odhad opravn\u00fdch polo\u017eiek na nesplaten\u00e9 sumy \u00faverov v etape 3 sa pou\u017eili r\u00f4zne pr\u00edstupy, ktor\u00e9 mo\u017eno rozdeli\u0165 do nasleduj\u00facich kateg\u00f3ri\u00ed: \u2022 \u0160t\u00e1t, podniky, projektov\u00e9 financie, finan\u010dn\u00e9 in\u0161tit\u00facie, miestne a region\u00e1lne samospr\u00e1vy, pois\u0165ovne a subjekty kolekt\u00edvneho investovania: opravn\u00e9 polo\u017eky etapy 3 po\u010d\u00edtaj\u00fa mana\u017e\u00e9ri pre re\u0161trukturaliz\u00e1ciu dlhu, ktor\u00ed diskontuj\u00fa o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky primeranou efekt\u00edvnou \u00farokovou sadzbou. \u2022 Retailov\u00e9 \u00favery: opravn\u00e1 polo\u017eka etapy 3 sa tvor\u00ed vypo\u010d\u00edtan\u00edm \u0161tatisticky odvoden\u00e9ho najlep\u0161ieho odhadu o\u010dak\u00e1vanej straty, ktor\u00fd bol o\u010disten\u00fd o nepriame n\u00e1klady. Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 Pos\u00fadenie v\u00fdznamn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika a v\u00fdpo\u010det ECL zah\u0155\u0148aj\u00fa inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165. Skupina vykonala anal\u00fdzu \u00fadajov za minul\u00e9 obdobia a identifikovala k\u013e\u00fa\u010dov\u00e9 ekonomick\u00e9 premenn\u00e9 ovplyv\u0148uj\u00face \u00faverov\u00e9 riziko a ECL pre ka\u017ed\u00e9 portf\u00f3lio.\n \n \n \n \n Progn\u00f3zy ekonomick\u00fdch premenn\u00fdch (\u201ez\u00e1kladn\u00fd ekonomick\u00fd scen\u00e1r\u201d) a najlep\u0161\u00ed odhad v\u00fdvoja ekonomiky v najbli\u017e\u0161\u00edch troch rokoch poskytuje \u0161tvr\u0165ro\u010dne Raiffeisen Research. Po troch rokoch sa pri progn\u00f3zovan\u00ed ekonomick\u00fdch premenn\u00fdch po\u010das celej zost\u00e1vaj\u00facej doby \u017eivotnosti jednotliv\u00fdch n\u00e1strojov pou\u017e\u00edva met\u00f3da n\u00e1vratu k priemernej hodnote. Vplyv ekonomick\u00fdch premenn\u00fdch na PD a LGD sa ur\u010duje pomocou \u0161tatistickej regresie, resp. met\u00f3dami anal\u00fdz \u010dasov\u00fdch radov, aby sa zistil historick\u00fd vplyv zmien t\u00fdchto premenn\u00fdch na mieru zlyhania a zlo\u017eky straty v pr\u00edpade zlyhania. Okrem z\u00e1kladn\u00e9ho ekonomick\u00e9ho scen\u00e1ra poskytuje Raiffeisen Research aj optimistick\u00fd a pesimistick\u00fd scen\u00e1r spolu s v\u00e1hami scen\u00e1rov. V\u00e1hy scen\u00e1rov sa ur\u010duj\u00fa kombin\u00e1ciou \u0161tatistickej anal\u00fdzy a odborn\u00e9ho \u00faverov\u00e9ho \u00fasudku, pri\u010dom sa berie do \u00favahy rozsah mo\u017en\u00fdch v\u00fdsledkov ka\u017ed\u00e9ho zvolen\u00e9ho scen\u00e1ra. V retaile sa pou\u017e\u00edvaj\u00fa fixn\u00e9 v\u00e1hy: 25 % pre optimistick\u00fd a pesimistick\u00fd scen\u00e1r a 50 % pre z\u00e1kladn\u00fd. \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n \n \n \n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n Pri ne\u0161tandardn\u00fdch podmienkach m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy sa prejav\u00ed \u0161pecifick\u00fd rizikov\u00fd faktor (pr\u00edpadne viacero rizikov\u00fdch faktorov alebo ich kombin\u00e1cia) s potenci\u00e1lnym dopadom na ist\u00fa \u010das\u0165 kreditn\u00e9ho portf\u00f3lia skupiny, napr. niektor\u00e9 ekonomick\u00e9 odvetvie. Ak je vznik tak\u00e9hoto rizikov\u00e9ho faktora n\u00e1hly, d\u00f4jde k nemu v kr\u00e1tkom \u010dasovom horizonte alebo m\u00e1 do\u010dasn\u00fd charakter, je mo\u017en\u00e9, \u017ee nie je (\u010diasto\u010dne alebo \u00faplne) zachyten\u00fd v ratingovom hodnoten\u00ed kreditnej kvality protistrany. V takom pr\u00edpade m\u00f4\u017ee skupina prist\u00fapi\u0165 k uplatneniu korekci\u00ed potenci\u00e1lne ne\u00faplnej inform\u00e1cie o kreditnej kvalite portf\u00f3lia (princ\u00edp zoh\u013eadnenia v\u00fdh\u013eadov\u00fdch inform\u00e1ci\u00ed) v podobe tzv. mana\u017e\u00e9rskych \u00faprav \u2013 \u201eManagement Overlay\u201c (\u00faprava modelovan\u00fdch o\u010dak\u00e1van\u00fdch kreditn\u00fdch str\u00e1t) a to v s\u00falade so skupinovou metodikou pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 prostredn\u00edctvom tzv. In-model met\u00f3dy \u00fapravy IFRS parametrov. Tento pr\u00edstup dop\u013a\u0148a makro ekonomick\u00e9 scen\u00e1re (ktor\u00e9 s\u00fa zameran\u00e1 na celkov\u00fd v\u00fdvoj na \u00farovni krajiny) s cie\u013eom zoh\u013eadni\u0165 potenci\u00e1lne \u0161pecifik\u00e1 na ni\u017e\u0161ej \u00farovni ako napr\u00edklad konkr\u00e9tna f\u00e1za kreditn\u00e9ho cyklu jednotliv\u00fdch odvetv\u00ed. Pre neretailov\u00e9 expoz\u00edcie skupina k 31. decembru 2025 definuje, v s\u00falade so skupinovou metodikou, na \u00farovni ekonomick\u00fdch odvetv\u00ed tzv. in-model pr\u00edstup s cie\u013eom zachyti\u0165 vplyv \u0161pecifick\u00fdch rizikov\u00fdch faktorov na najviac senzit\u00edvne odvetvia. In-model pr\u00edstup nahradil predch\u00e1dzaj\u00faci post-model adjustment (PMA) pr\u00edstup, ktor\u00e9ho v\u00fdsledkom bola kvantifik\u00e1cia dodato\u010dn\u00e9ho kreditn\u00e9ho znehodnotenia portf\u00f3lia (opravnej polo\u017eky) s n\u00e1slednou alok\u00e1ciou na \u00farove\u0148 jednotliv\u00fdch klientov v identifikovan\u00fdch odvetviach formou tzv. Special Risk Factors add-on (dopad k 31. decembru 2024 bol pribli\u017ene 21,2 mili\u00f3na EUR). In-model pr\u00edstup spo\u010d\u00edva v \u00faprave IFRS parametrov, ktor\u00e9 vstupuj\u00fa do v\u00fdpo\u010dtu opravn\u00fdch polo\u017eiek. Aktu\u00e1lne doch\u00e1dza k \u00faprave parametra PD prostredn\u00edctvom definovan\u00fdch multiplik\u00e1torov (origin\u00e1lne PD priraden\u00e9 klientovi je vyn\u00e1soben\u00e9 pr\u00edslu\u0161n\u00fdm multiplik\u00e1torom \u010d\u00edm je zoh\u013eadnen\u00e1 inform\u00e1cia o dodato\u010dne identifikovanom riziku). Skupina definovala nieko\u013eko rizikov\u00fdch kateg\u00f3ri\u00ed, ktor\u00fdm s\u00fa priraden\u00e9 r\u00f4zne \u00farovne multiplik\u00e1torov parametra PD tak aby bola primerane zoh\u013eadnen\u00e1 miera rizika. Na z\u00e1klade pos\u00fadenia identifikovan\u00fdch rizikov\u00fdch faktorov skupina vyhodnocuje dodato\u010dn\u00fa mieru rizika,\n \n \n \n ktorej m\u00f4\u017eu by\u0165 jednotliv\u00e9 priemyseln\u00e9 odvetvia vystaven\u00e9. Po\u010det rizikov\u00fdch faktorov, ktor\u00fd je pre jednotliv\u00e9 priemyseln\u00e9 odvetvia identifikovan\u00fd ako relevantn\u00fd (teda s potenci\u00e1lne negat\u00edvnym ekonomick\u00fdm vplyvom) je ur\u010duj\u00faci pre zaradenie dan\u00e9ho odvetvia do konkr\u00e9tnej rizikovej kateg\u00f3rie a n\u00e1sledne pre priradenie konkr\u00e9tnej \u00farovne PD multiplik\u00e1tora. Takto upraven\u00fd parameter PD (po vyn\u00e1soben\u00ed multiplik\u00e1torom) je n\u00e1sledne pou\u017eit\u00fd pre \u0161tandardn\u00fd v\u00fdpo\u010det opravnej polo\u017eky a to vr\u00e1tane v\u00fdpo\u010dtu priradenia etapy zhor\u0161enia kreditnej kvality (upraven\u00e9 PD teda priamo ovplyv\u0148uje zaradenie expoz\u00edcie do etapy 1 alebo 2 a determinuje sp\u00f4sob v\u00fdpo\u010dtu ECL \u2013 ocenenie po\u010das nasleduj\u00facich 12 mesiacov pre etapu 1 alebo ocenenie po\u010das celej doby \u017eivotnosti pre etapu 2). Skupina tie\u017e zoh\u013ead\u0148uje rizik\u00e1 vypl\u00fdvaj\u00face z ESG na z\u00e1klade skupinov\u00e9ho pr\u00edstupu prostredn\u00edctvom z\u00e1\u0165a\u017eov\u00e9ho testovania kde doch\u00e1dza k dodato\u010dn\u00e9mu zhor\u0161eniu parametra pravdepodobnosti zlyhania klienta odvoden\u00e9ho od jeho environment\u00e1lneho sk\u00f3re (tzv. \u201eE-score\u201c). Pr\u00edstup je zalo\u017een\u00fd na z\u00e1\u0165a\u017eovom testovan\u00ed finan\u010dn\u00fdch v\u00fdsledkov korpor\u00e1tnych klientov v r\u00e1mci definovan\u00fdch makro ekonomick\u00fdch a klimatick\u00fdch scen\u00e1rov. V podmienkach scen\u00e1rov sa odhaduje v\u00fdkonnos\u0165 a tie\u017e dodato\u010dn\u00e9 n\u00e1klady jednotliv\u00fdch odvetv\u00ed \u2013 tzv. sektorov\u00e1 produkcia a miera prev\u00e1dzkov\u00fdch n\u00e1kladov, ktor\u00e1 je n\u00e1sledne alokovan\u00e1 na \u00farove\u0148 jednotliv\u00fdch klientov a takto odhadnut\u00e1 finan\u010dn\u00e1 poz\u00edcia klienta vstupuje do ratingov\u00e9ho modelu a sl\u00fa\u017ei na projekciu jeho pravdepodobnosti zlyhania. Projektovan\u00e1 pravdepodobnos\u0165 zlyhania je pou\u017eit\u00e1 na v\u00fdpo\u010det ECL a dopad predstavuje potrebu dodato\u010dnej opravnej polo\u017eky, ktor\u00e1 je alokovan\u00e1 na jednotliv\u00e9 odvetia (aloka\u010dn\u00fd mechanizmus zoh\u013ead\u0148uje priemern\u00e9 E-score odvetvia a definovan\u00fa hranicu minim\u00e1lneho dopadu na ECL). \n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n \n \n Anal\u00fdza citlivosti Predpoklady ovplyv\u0148uj\u00face opravn\u00fa polo\u017eku na ECL s\u00fa: \u2022 Podnikov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 dlhodob\u00fd v\u00fdnos \u0161t\u00e1tnych dlhopisov, \u2022 miera infl\u00e1cie. \u2022 Retailov\u00e9 portf\u00f3li\u00e1: \u2022 hrub\u00fd dom\u00e1ci produkt, \u2022 miera nezamestnanosti, \u2022 3-mesa\u010dn\u00e1 money market ECB \u00farokov\u00e1 sadzba, \u2022 ceny nehnute\u013enost\u00ed.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260311094043150": { "value": "\n Skupina posudzuje ECL, ktor\u00e9 s\u00favisia s jej dlhov\u00fdmi n\u00e1strojmi \u2013 akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote a v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI)\n \n \n a s expoz\u00edciou vypl\u00fdvaj\u00facou z \u00faverov\u00fdch pr\u00eds\u013eubov, l\u00edzingov\u00fdch poh\u013ead\u00e1vok a zml\u00fav o finan\u010dn\u00fdch z\u00e1ruk\u00e1ch. Skupina vykazuje opravn\u00fa polo\u017ekou na tak\u00e9to straty v\u017edy k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky.\n \n \n \n Zabezpe\u010denie \u00faverov Z h\u013eadiska zaobch\u00e1dzania so zabezpe\u010den\u00edm sa v skupine kladie ve\u013ek\u00fd d\u00f4raz najm\u00e4 na oce\u0148ovanie a prece\u0148ovanie jednotliv\u00fdch zabezpe\u010den\u00ed, stanovovanie z\u00e1lo\u017enej hodnoty zabezpe\u010denia, stanovovanie pr\u00edpustnosti zabezpe\u010denia na \u00fa\u010dely zmier\u0148ovania kreditn\u00e9ho rizika a na realiz\u00e1ciu zabezpe\u010denia v pr\u00edpade zlyhania klienta. V skupine sa akceptuj\u00fa najm\u00e4 tieto typy zabezpe\u010den\u00ed: \u2022 finan\u010dn\u00e9 zabezpe\u010denia, \u2022 z\u00e1ruky, \u2022 nehnute\u013enosti, \u2022 hnute\u013en\u00e9 predmety, \u2022 poh\u013ead\u00e1vky, \u2022 \u017eivotn\u00e9 poistenie. Z pr\u00e1vnych in\u0161trumentov sa v skupine pou\u017e\u00edvaj\u00fa: \u2022 z\u00e1lo\u017en\u00e9 pr\u00e1vo, \u2022 zabezpe\u010dovacie post\u00fapenie poh\u013ead\u00e1vky, \u2022 zabezpe\u010dovac\u00ed prevod pr\u00e1va, \u2022 vinkul\u00e1cia pe\u0148a\u017en\u00fdch prostriedkov, \u2022 zmluva o k\u00fape cenn\u00fdch papierov, \u2022 dohoda o nahraden\u00ed z\u00e1v\u00e4zku. Metodika oce\u0148ovania zabezpe\u010den\u00ed aj frekvencia ich prece\u0148ovania z\u00e1vis\u00ed od typu zabezpe\u010denia a minim\u00e1lnych podmienok v zmysle platn\u00fdch legislat\u00edvnych noriem implementovan\u00fdch v intern\u00fdch smerniciach skupiny. Stanovovanie hodnoty zabezpe\u010dovac\u00edch prostriedkov je \u0161pecifick\u00e9 pre ka\u017ed\u00fd typ zabezpe\u010denia, pri\u010dom skupina dodr\u017eiava mieru konzervativizmu. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010den\u00ed sa stanovuje individu\u00e1lne pre ka\u017ed\u00fd typ zabezpe\u010denia v z\u00e1vislosti od typu zabezpe\u010denia a transakcie a v z\u00e1vislosti od individu\u00e1lnych rizikov\u00fdch charakterist\u00edk. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010denia sa z\u00edska diskontovan\u00edm p\u00f4vodnej hodnoty zabezpe\u010denia z\u00edskanej v r\u00e1mci oce\u0148ovania a prece\u0148ovania. Faktory, na z\u00e1klade ktor\u00fdch sa stanovuj\u00fa diskontn\u00e9 faktory, s\u00favisia najm\u00e4 s realizovate\u013enos\u0165ou zabezpe\u010den\u00ed v pr\u00edpade zlyhania protistrany (napr. typ, lokalita a stav nehnute\u013enosti), s pr\u00edpadn\u00fdm potenci\u00e1lnym zlyhan\u00edm poskytovate\u013ea zabezpe\u010denia (napr. kreditn\u00e1 kvalita a splatnos\u0165 finan\u010dn\u00fdch zabezpe\u010den\u00ed) a s in\u00fdmi faktormi (biznis strat\u00e9gia a orient\u00e1cia skupiny). Pou\u017e\u00edvan\u00e9 diskontn\u00e9 faktory s\u00fa predmetom pravideln\u00e9ho prehodnocovania. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje zo z\u00e1lo\u017enej hodnoty zabezpe\u010denia najviac do v\u00fd\u0161ky aktu\u00e1lnej hodnoty poh\u013ead\u00e1vky. Ak je v\u00fd\u0161ka z\u00e1lo\u017enej hodnoty zabezpe\u010denia ni\u017e\u0161ia ako zostatok poh\u013ead\u00e1vky, skupina stanov\u00ed n\u00e1rokovate\u013en\u00fa hodnotu zabezpe\u010denia do v\u00fd\u0161ky z\u00e1lo\u017enej hodnoty zabezpe\u010denia. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia obsahuje mno\u017estvo neist\u00f4t a riz\u00edk. Sumy, ktor\u00e9 by sa v kone\u010dnom d\u00f4sledku mohli pri likvid\u00e1cii z\u00e1bezpeky na nespl\u00e1can\u00e9 \u00favery realizova\u0165, by sa mohli od odhadovan\u00fdch s\u00fam l\u00ed\u0161i\u0165 a tento rozdiel by mohol by\u0165 v\u00fdznamn\u00fd. Rozhodovanie skupiny pri realiz\u00e1cii zabezpe\u010denia je individu\u00e1lne a z\u00e1vis\u00ed od faktorov, ako je aktu\u00e1lny stav a hodnota zabezpe\u010denia, aktu\u00e1lna v\u00fd\u0161ka poh\u013ead\u00e1vky, r\u00fdchlos\u0165 uspokojenia poh\u013ead\u00e1vky, n\u00e1klady spojen\u00e9 s vym\u00e1han\u00edm a pod. O tom, ktor\u00fd zabezpe\u010dovac\u00ed in\u0161tit\u00fat bude pou\u017eit\u00fd v konkr\u00e9tnom pr\u00edpade, rozhoduje pr\u00edslu\u0161n\u00fd kompetentn\u00fd org\u00e1n skupiny.\n \n \n Skupina vyu\u017e\u00edva najm\u00e4 tieto formy realiz\u00e1cie zabezpe\u010denia: \u2022 dobrovo\u013en\u00e1 dra\u017eba, \u2022 exeku\u010dn\u00e9 konanie, \u2022 spe\u0148a\u017eovanie zabezpe\u010denia poh\u013ead\u00e1vky skupiny v konkurznom konan\u00ed, alebo \u2022 odpredaj poh\u013ead\u00e1vok.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310133032721": { "value": "\n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2025 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2026 a\u017e 2028: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2026 2027 2028
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,40 5,37 5,30
Pesimistick\u00fd scen\u00e1r 7,35 7,12 7,05
Optimistick\u00fd scen\u00e1r 4,55 4,60 4,53
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,05 2,07 2,10
Pesimistick\u00fd scen\u00e1r 2,78 2,72 2,76
Optimistick\u00fd scen\u00e1r 1,68 1,73 1,76
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,76 1,61 2,01
Pesimistick\u00fd scen\u00e1r 0,00 0,16 0,56
Optimistick\u00fd scen\u00e1r 2,60 2,50 2,90
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 3,32 3,45 3,59
Pesimistick\u00fd scen\u00e1r 3,22 3,28 3,35
Optimistick\u00fd scen\u00e1r 3,55 3,86 4,18
\n \n Ekonomick\u00e9 scen\u00e1re pou\u017eit\u00e9 k 31. decembru 2024 zah\u0155\u0148aj\u00fa nasledovn\u00e9 k\u013e\u00fa\u010dov\u00e9 indik\u00e1tory pre Slovensk\u00fa republiku pre roky kon\u010diace sa 31. decembrom 2025 a\u017e 2027: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(%) 2025 2026 2027
Miera nezamestnanosti Z\u00e1kladn\u00fd scen\u00e1r 5,43 5,25 5,21
Pesimistick\u00fd scen\u00e1r 7,99 6,67 6,63
Optimistick\u00fd scen\u00e1r 4,31 4,63 4,59
\u00darokov\u00e9 sadzby Z\u00e1kladn\u00fd scen\u00e1r 2,18 1,90 1,90
Pesimistick\u00fd scen\u00e1r 3,18 2,46 2,46
Optimistick\u00fd scen\u00e1r 0,96 1,23 1,23
Rast HDP Z\u00e1kladn\u00fd scen\u00e1r 1,92 2,50 1,91
Pesimistick\u00fd scen\u00e1r -0,35 1,24 0,65
Optimistick\u00fd scen\u00e1r 3,37 3,30 2,71
Index cien nehnute\u013enost\u00ed Z\u00e1kladn\u00fd scen\u00e1r 2,89 2,99 3,10
Pesimistick\u00fd scen\u00e1r 2,78 2,82 2,86
Optimistick\u00fd scen\u00e1r 3,15 3,40 3,67
\n \n Dopad aktu\u00e1lne zaveden\u00fdch met\u00f3d pre zoh\u013eadnenie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre neretailov\u00e9 expoz\u00edcie k 31. decembru 2025 na hodnotu opravn\u00fdch polo\u017eiek predstavuje pribli\u017ene 25,0 mili\u00f3na EUR (z toho tzv. In-model pr\u00edstup 24,1 mili\u00f3na EUR a ESG z\u00e1\u0165a\u017eov\u00e9 testovanie 0,9 mili\u00f3na EUR). \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00fadaje v tis. EUR k 31. decembru 2025 Modelovan\u00e9 opravn\u00e9 polo\u017eky ESG dopad In-model dopad Celkom
Firemn\u00ed klienti 20 131 821 18 041 38 993
Finan\u010dn\u00e9 in\u0161tit\u00facie 568 \u2013 \u2013 568
Projektov\u00e9 financovanie 4 074 5 3 282 7 361
Mal\u00e9 a stredn\u00e9 podniky 4 037 73 2 826 6 936
Verejn\u00fd sektor 1 758 \u2013 \u2013 1 758
Celkom 30 568 899 24 149 55 616
\n Holistick\u00fd flag pre retail v roku 2025 zodpoved\u00e1 predch\u00e1dzaj\u00facemu roku. S\u00favis\u00ed so zv\u00fd\u0161en\u00fdm rizikom, ktor\u00e9 banka predpoklad\u00e1 v rizikov\u00fdch odvetviach priemyslu (pod\u013ea tzv. RBI Industry Matrix), ktor\u00e9 v\u0161ak nemus\u00ed by\u0165 okam\u017eite a spo\u013eahlivo zachyten\u00e9 ratingov\u00fdmi modelmi. Pre segment mal\u00fdch podnikate\u013eov s\u00fa do etapy 2 presunut\u00ed klienti s hlavn\u00fdm predmetom podnikania v jednom z rizikov\u00fdch odvetv\u00ed, pre segment fyzick\u00fdch os\u00f4b s\u00fa do etapy 2 presunut\u00e9 nezabezpe\u010den\u00e9 \u00favery t\u00fdch klientov, ktor\u00fdch zamestn\u00e1vate\u013e podnik\u00e1 v tak\u00fdchto odvetviach. Dopad aktu\u00e1lne zaveden\u00fdch holistick\u00fdch flagov pre retailov\u00e9 expoz\u00edcie predstavuje 6,4 mili\u00f3na EUR (dodato\u010dn\u00fdch ECL) pre segment micro (k 31. decembru 2024: 7 mili\u00f3nov EUR) a 4,3 mili\u00f3na EUR pre fyzick\u00e9 osoby (k 31. decembru 2024: 5,2 mili\u00f3na EUR).\n \n 9. Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1): 13 582 8 981
(Tvorba)/rozpustenie 13 582 8 981
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9 (etapa 2): (9 052) 9 405
(Tvorba)/rozpustenie (9 052) 9 405
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam \u00faverovo znehodnoten\u00e9 (etapa 3): (31 529) (45 268)
(Tvorba)/rozpustenie (31 529) (45 268)
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam (POCI): (2 582) 1 496
(Tvorba)/rozpustenie (2 582) 1 496
Celkom (29 581) (25 386)
\n Bli\u017e\u0161ie inform\u00e1cie o opravn\u00fdch polo\u017ek\u00e1ch na o\u010dak\u00e1van\u00e9 straty z \u00faverov s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201c a v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201c.\n \n 38. Rizik\u00e1 \n \n Nasleduj\u00faca tabu\u013eka predstavuje maxim\u00e1lnu v\u00fd\u0161ku \u00faverov\u00e9ho rizika bez zoh\u013eadnenia prijat\u00fdch z\u00e1bezpek: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na s\u00favahov\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 224 783 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 6 924 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9
re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 55 411 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 48 535 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 116 999 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 50 503 68 515
Ostatn\u00e9 akt\u00edva 33 519 37 834
Celkom 22 880 566 20 639 518
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk a akredit\u00edvov 740 367 763 617
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 1 391 069 1 227 187
Z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 2 657 582 2 548 917
Celkom 4 789 018 4 539 721
\n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 2 ** \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 3 *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 367 878 19 494 675 1 596 587 266 056 10 560 36 144 53 436 154 518 6 781 21 116 999
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 288 224
\u00davery a preddavky vo\u010di klientom 16 412 854 14 551 775 1 584 463 266 056 10 560 34 380 53 348 154 518 6 781 16 163 827
Verejn\u00fd sektor 2 843 2 431 412 \u2013 \u2013 7 4 \u2013 \u2013 2 832
Firemn\u00ed klienti 6 783 086 5 785 677 925 096 63 477 8 836 15 032 27 035 33 504 6 125 6 701 390
Retailov\u00ed klienti 9 626 925 8 763 667 658 955 202 579 1 724 19 341 26 309 121 014 656 9 459 605
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 4 646 512 12 124 \u2013 \u2013 1 764 88 \u2013 \u2013 4 656 784
Banky 122 040 122 040 \u2013 \u2013 \u2013 7 \u2013 \u2013 \u2013 122 033
Verejn\u00fd sektor 4 423 397 4 423 397 \u2013 \u2013 \u2013 1 707 \u2013 \u2013 \u2013 4 421 690
Firemn\u00ed klienti 113 199 101 075 12 124 \u2013 \u2013 50 88 \u2013 \u2013 113 061
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 8 164 8 164 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 8 164
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Dlhov\u00e9 cenn\u00e9 papiere 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Banky 7 481 7 481 \u2013 \u2013 \u2013 1 \u2013 \u2013 \u2013 7 480
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 38 760 38 760 \u2013 \u2013 \u2013 25 \u2013 \u2013 \u2013 38 735
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 789 018 4 143 320 643 294 2 404 \u2013 7 746 6 451 520 \u2013
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota ** \u00da\u010dtovn\u00e1 hodnota *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 18 882 852 17 398 538 258 120 7 864 49 912 45 204 152 665 4 237 18 630 834
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 172 881 277 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 173 158
\u00davery a preddavky vo\u010di klientom 14 736 730 13 264 832 1 205 914 258 120 7 864 48 959 45 110 152 665 4 237 14 485 759
Verejn\u00fd sektor 3 368 3 335 33 \u2013 \u2013 3 \u2013 \u2013 \u2013 3 365
Firemn\u00ed klienti 6 090 313 5 619 588 392 236 72 818 5 671 29 190 11 720 41 598 3 430 6 004 375
Retailov\u00ed klienti 8 643 049 7 641 909 813 645 185 302 2 193 19 766 33 390 111 067 807 8 478 019
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 3 936 019 12 139 \u2013 \u2013 953 94 \u2013 \u2013 3 947 111
Banky 224 710 224 710 \u2013 \u2013 \u2013 29 \u2013 \u2013 \u2013 224 681
Verejn\u00fd sektor 3 692 018 3 692 018 \u2013 \u2013 \u2013 883 \u2013 \u2013 \u2013 3 691 135
Firemn\u00ed klienti 31 430 19 291 12 139 \u2013 \u2013 41 94 \u2013 \u2013 31 295
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 24 806 24 806 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 24 806
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Dlhov\u00e9 cenn\u00e9 papiere 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Banky 54 415 54 415 \u2013 \u2013 \u2013 8 \u2013 \u2013 \u2013 54 407
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 37 766 37 766 \u2013 \u2013 \u2013 16 \u2013 \u2013 \u2013 37 750
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 539 721 4 284 786 252 684 2 251 \u2013 8 344 2 161 204 \u2013 4 529 012
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 76 603 490 12 30 710 5 726 \u2013 776 520 7 195 518 136 \u2013
Retailov\u00ed klienti 92 491 5 648 108 46 347 12 382 856 11 179 14 365 43 222 224 62 80
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
\n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 114 776 2 \u2013 21 497 3 054 2 2 391 1 188 22 207 531 \u2013 24
Retailov\u00ed klienti 68 357 4 994 193 51 181 14 524 853 9 109 12 012 40 858 287 40 41
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
\n \n\n\n\n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 20 667
Retailov\u00ed klienti 204 307 121 669 59 835
Celkom 276 616 161 299 80 502
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 21 914
Retailov\u00ed klienti 187 531 111 876 55 211
Celkom 265 984 156 902 77 125
\n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k finan\u010dn\u00fdm akt\u00edvam v n\u00e1rokovate\u013enej hodnote: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie poskytnut\u00fdch \u00faverov
Pe\u0148a\u017en\u00e9 prostriedky 92 815 94 828
Garancie 297 199 251 128
Cenn\u00e9 papiere 209 077 42 125
Nehnute\u013enosti 9 169 279 8 194 990
Hnute\u013en\u00e9 predmety 583 768 528 621
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 110 078 133 031
Celkom 10 462 216 9 244 723
\n \n \n \n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k bud\u00facim z\u00e1v\u00e4zkom a in\u00fdm pods\u00favahov\u00fdm polo\u017ek\u00e1m v n\u00e1rokovate\u013enej hodnote: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek
Pe\u0148a\u017en\u00e9 prostriedky 30 624 27 342
Garancie 132 643 160 948
Cenn\u00e9 papiere 39 552 5 988
Nehnute\u013enosti 196 834 211 382
Hnute\u013en\u00e9 predmety 78 \u2013
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 74 004 105 923
Celkom 473 735 511 583
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 172 881 277
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 60 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 287 979 \u2013 172 821 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 245 \u2013 \u2013 277
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 14 405 763 1 513 912 13 091 791 1 130 652
z toho verejn\u00fd sektor: 2 431 412 3 336 32
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 464 101 2 299 18
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 302 \u2013 138 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 101 \u2013 378 14
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 89 27 515 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 462 284 6 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 13 \u2013 \u2013 \u2013
\n \n\n \n \n \n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 3 918 033 860 022 3 911 934 330 443
Minim\u00e1lne riziko 13 250 356 13 230 104
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 190 157 4 854 164 520 1 808
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 752 682 47 654 602 044 6 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 211 267 129 150 1 261 850 68 735
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 1 088 933 239 380 1 033 829 31 080
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 570 883 259 085 686 060 91 252
Slab\u00e9 \u00faverov\u00e9 hodnotenie 89 267 136 489 146 504 69 053
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 1 594 12 606 3 609 14 114
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 29 698 287 47 417
Zlyhan\u00e9 \u2013 750 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 1 \u2013
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 1 808 356 50 079 1 600 268 48 527
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 1 317 660 112 1 034 235 10 133
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 487 880 24 168 565 315 4 980
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho
financovania 2 106 201 718 3 758
Slab\u00e9 hodnotenie profilu projektov\u00e9ho financovania 710 25 598 \u2013 29 656
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 8 676 943 603 399 7 576 253 751 650
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 2 173 799 3 550 1 895 384 20 152
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 5 011 971 244 993 4 453 947 279 634
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 1 119 725 234 262 941 740 278 257
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 300 411 120 492 233 716 173 607
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 71 037 102 51 466 \u2013
Dlhov\u00e9 cenn\u00e9 papiere 4 646 512 12 124 3 936 019 12 139
Minim\u00e1lne riziko 286 623 \u2013 173 391 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 603 239 \u2013 344 160 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 519 997 \u2013 3 327 155 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 236 653 12 124 91 313 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 12 139
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9
v amortizovanej hodnote 19 340 499 1 526 036 17 200 691 1 143 068
\n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) pod\u013ea intern\u00e9ho ratingu: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di bank\u00e1m 122 727 \u2013 118 341 2 019
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 185 \u2013 149 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 117 468 \u2013 118 042 2 000
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 4 843 \u2013 150 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 231 \u2013 \u2013 19
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di klientom 4 020 592 643 295 4 166 448 250 662
z toho verejn\u00fd sektor: 4 547 999 245 904
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 981 859 236 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 140 \u2013 24
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 9 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 38 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 528 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 2 709 207 466 532 3 314 983 92 800
Minim\u00e1lne riziko 16 613 1 780 18 578 187
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 146 289 6 589 269 844 692
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 983 041 124 333 1 026 195 17 835
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 745 506 128 649 1 040 325 4 281
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 471 666 86 026 613 929 9 843
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 311 145 52 644 300 515 10 329
Slab\u00e9 \u00faverov\u00e9 hodnotenie 34 191 49 175 43 213 41 360
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 556 6 494 979 1 108
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 5 918 153 7 158
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 200 4 924 1 252 7
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 505 595 1 551 260 538 181
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 263 239 \u2013 96 418 \u2013
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 241 841 1 551 164 120 \u2013
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho financovania 515 \u2013 \u2013 181
Slab\u00e9 hodnotenie profilu projektov\u00e9ho
financovania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 801 243 174 213 590 682 156 777
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 84 873 \u2013 40 125 5 044
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 595 597 150 662 454 562 129 508
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 65 137 10 807 42 610 9 276
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 10 787 4 003 8 465 4 159
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 44 849 8 741 44 920 8 790
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 143 319 643 295 4 284 789 252 681
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Dlhov\u00e9 cenn\u00e9 papiere 46 241 \u2013 92 181 \u2013
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 38 760 \u2013 37 766 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 7 481 \u2013 54 415 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty* 46 241 \u2013 92 181 \u2013
\n * Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n \n Ratingov\u00fd syst\u00e9m pre firemn\u00fdch klientov skupiny (aplikovan\u00fd pre cel\u00fa RBI skupinu) je zalo\u017een\u00fd na ekonomickom hodnoten\u00ed klienta a je v s\u00falade s pravidlami Internal Rating Based Approach (IRB). Ratingov\u00e1 \u0161k\u00e1la obsahuje 28 stup\u0148ov od 1A do 10A v pr\u00edpade korpor\u00e1tnych klientov a ratingov\u00e1 \u0161k\u00e1la pre projektov\u00e9 financovanie obsahuje 5 stup\u0148ov od 6,1 do 6,5. Nasleduj\u00faca tabu\u013eka zobrazuje detail ratingov\u00fdch stup\u0148ov: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ratingov\u00e1 \u0161k\u00e1la pre in\u0161tit\u00facie 10-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la 28-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la Popis
A1 0.5 1A 1B 1C Minim\u00e1lne riziko
A2 1.0 2A 2B 2C V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie
A3 1.5 3A 3B 3C Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie
B1 2.0 4A 4B 4C Dobr\u00e9 \u00faverov\u00e9 hodnotenie
B2 2.5 5A 5B 5C Priemern\u00e9 \u00faverov\u00e9 hodnotenie
B3 3.0 6A 6B 6C Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie
B4 3.5 7A 7B 7C Slab\u00e9 \u00faverov\u00e9 hodnotenie
B5 4.0 8A 8B 8C Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie
C 4.5 9A 9B 9C Pochybn\u00e9/vysok\u00e9 riziko zlyhania
D 5.0 10A Default
\n Nasleduj\u00faci preh\u013ead predstavuje preh\u013ead \u010distej hodnoty \u00faverov a preddavkov vo\u010di bank\u00e1m a \u00faverov a preddavkov vo\u010di klientom z h\u013eadiska koncentr\u00e1cie hospod\u00e1rskeho odvetvia: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
A. Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov 337 794 323 304
B. \u0164a\u017eba a dob\u00fdvanie 2 281 3 550
C. Priemyseln\u00e1 v\u00fdroba 893 003 910 175
D. Dod\u00e1vka elektriny, plynu, pary a klimatizovan\u00e9ho vzduchu 312 806 267 686
E. Dod\u00e1vka vody 90 372 79 194
F. Stavebn\u00edctvo 636 825 529 064
G. Ve\u013ekoobchod a maloobchod 925 386 905 883
H. Doprava a skladovanie 493 524 436 609
I. Ubytovacie a stravovacie slu\u017eby 91 598 76 424
J. Inform\u00e1cie a komunik\u00e1cia 335 817 287 154
K. Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti 639 561 377 280
L. \u010cinnosti v oblasti nehnute\u013enost\u00ed 1 664 040 1 515 471
M. Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti 664 897 547 485
N. Administrat\u00edvne a podporn\u00e9 slu\u017eby 266 784 224 187
O. Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie 2 647 3 592
P. Vzdel\u00e1vanie 12 179 13 459
Q. Zdravotn\u00edctvo a soci\u00e1lna pomoc 152 840 154 078
R. Umenie, z\u00e1bava a rekre\u00e1cia 88 652 92 824
S. Ostatn\u00e9 \u010dinnosti slu\u017eieb 31 996 31 641
T. \u010cinnosti dom\u00e1cnost\u00ed, s\u00fakromn\u00e9 dom\u00e1cnosti s dom\u00e1cim person\u00e1lom 8 809 049 7 879 857
Celkom 16 452 051 14 658 917
\n \n \n \n \u010clenenie \u00faverov\u00e9ho rizika skupiny vo\u010di Slovenskej republike (spolo\u010dnosti kontrolovan\u00e9 Slovenskou republikou, garancie vydan\u00e9 Slovenskou republikou a podobn\u00e9 anga\u017eovanosti): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00davery a be\u017en\u00e9 \u00fa\u010dty poskytnut\u00e9 bank\u00e1m 1 343 895 1 497 620
\u00davery poskytnut\u00e9 klientom 330 332 178 308
Dlhov\u00e9 cenn\u00e9 papiere 3 077 365 3 134 598
Celkom 4 751 592 4 810 526
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2025 48 959 45 110 152 665 4 237 250 971
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (27 284) 12 261 43 013 4 115 32 105
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 33 320 9 926 \u2013 \u2013 43 246
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (20 615) (13 949) (13 343) (1 435) (49 342)
Odpisy \u2013 \u2013 (28 188) (132) (28 320)
Unwinding \u2013 \u2013 (226) (16) (242)
Kurzov\u00e9 rozdiely \u2013 \u2013 597 12 609
K 31. decembru 2025 34 380 53 348 154 518 6 781 249 027
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2024 57 722 55 115 128 168 5 271 246 276
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (21 000) (6 547) 61 837 (604) 33 686
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 28 986 7 128 \u2013 \u2013 36 114
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (16 749) (10 586) (18 924) (269) (46 528)
Odpisy \u2013 \u2013 (18 288) (92) (18 380)
Unwinding \u2013 \u2013 (127) (69) (196)
Kurzov\u00e9 rozdiely \u2013 \u2013 (1) \u2013 (1)
K 31. decembru 2024 48 959 45 110 152 665 4 237 250 971
\n \n \n \n Anal\u00fdza citlivosti opravn\u00fdch polo\u017eiek Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 2,3 %. Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu by dopad na ECL predstavoval +7,4 %. V pr\u00edpade poklesu by dopad na ECL predstavoval -9,8 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu LGD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) s\u00fa definovan\u00e9 v technickom \u0161tandarde upravuj\u00facom reporting expoz\u00edci\u00ed s odlo\u017eenou splatnos\u0165ou a probl\u00e9mov\u00fdch expoz\u00edci\u00ed, tak ako ho vydala EBA (European Banking Authority). Na z\u00e1klade zmeny (implement\u00e1cia medzin\u00e1rodn\u00e9ho \u00fa\u010dtovn\u00e9ho \u0161tandardu IFRS 9), v s\u00falade s defin\u00edciou obsiahnutej v EBA \u0161tandarde (FINREP ANNEX III REV1/FINREP ANNEX V), pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ako aj \u0161t\u00e1tne a korpor\u00e1tne dlhopisy k\u00fapen\u00e9 do kn\u00edh skupiny s\u00fa s\u00fa\u010das\u0165ou podielu probl\u00e9mov\u00fdch expoz\u00edci\u00ed, ktor\u00e9ho v\u00fdsledkom je zn\u00ed\u017eenie dan\u00e9ho ukazovate\u013ea. Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 275 162 1,68 % 58,34 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 1,07 % 54,81 %
Retailov\u00ed klienti 202 854 2,11 % 59,61 %
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013
Celkom 275 162 1,21 % 58,34 %
\n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 265 063 1,80 % 59,06 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 906 1,30 % 57,07 %
Retailov\u00ed klienti 186 157 2,15 % 59,90 %
Dlhov\u00e9 cenn\u00e9 papiere 901 0,02 % 100,00 %
Celkom 265 964 1,30 % 59,20 %
\n Expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) T\u00e1to \u010das\u0165 sa vz\u0165ahuje v\u00fdlu\u010dne na expoz\u00edcie bez d\u00f4vodu zlyhania pod\u013ea \u010dl\u00e1nku 178 CRR. V podnikate\u013eskej sf\u00e9re, ke\u010f sa podmienky \u00faveru zmenia v prospech klienta, skupina rozli\u0161uje medzi modifikovan\u00fdmi \u00favermi a \u00favermi s poskytnut\u00fdmi \u00fa\u013eavami pod\u013ea platnej defin\u00edcie obsiahnutej v technickom \u0161tandarde (ITS), ktor\u00e1 upravuje reporting expoz\u00edci\u00ed s poskytnut\u00fdmi \u00fa\u013eavami a probl\u00e9mov\u00fdch expoz\u00edci\u00ed tak ako ho vydala EBA (European Bank Authority). K\u013e\u00fa\u010dov\u00fdm aspektom pri rozhodovan\u00ed o tom, \u010di sa jedn\u00e1 o \u00faver s poskytnut\u00fdmi \u00fa\u013eavami, je v podnikate\u013eskom sektore finan\u010dn\u00e1 situ\u00e1cia klienta v \u010dase poskytnutia \u00fa\u013eavy (zmeny splatnosti alebo podmienok \u00faveru). Ak na z\u00e1klade \u00faverovej bonity klienta (ber\u00fac do \u00favahy intern\u00fd syst\u00e9m v\u010dasn\u00e9ho varovania) mo\u017eno predpoklada\u0165, \u017ee v okamihu poskytnutia \u00fa\u013eavy (napr. zmeny podmienok \u00faveru) m\u00e1 klient finan\u010dn\u00e9 \u0165a\u017ekosti a ak sa zmena posudzuje ako zv\u00fdhodnenie podmienok, tak\u00e9to \u00favery s\u00fa ozna\u010den\u00e9 ako expoz\u00edcie s poskytnutou \u00fa\u013eavou (forborne). Ak \u00faver, ktor\u00fd bol v minulosti klasifikovan\u00fd ako NPL (zlyhan\u00fd), ale n\u00e1sledne vyraden\u00fd z NPL (potom ako pominula existencia d\u00f4vodov na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR) a na takomto \u00favere sa vykon\u00e1 vy\u0161\u0161ie uveden\u00e1 \u00faprava \u00faveru (poskytne sa \u00fa\u013eava) alebo ak sa tak\u00fdto \u00faver dostane do ome\u0161kania so spl\u00e1can\u00edm viac ako 30 dn\u00ed, \u00faver sa posudzuje ako zlyhan\u00e1 expoz\u00edcia (NPE) bez oh\u013eadu na to, \u010di existuje d\u00f4vod na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR. Toto sledovanie sa vykon\u00e1va po\u010das obdobia 2 rokov od vyradenia \u00faveru z NPL. Rozhodnutie o tom, \u010di je \u00faver klasifikovan\u00fd ako zlyhan\u00fd resp. s poskytnut\u00fdmi \u00fa\u013eavami, nie je d\u00f4vodom pre tvorbu individu\u00e1lnej opravnej polo\u017eky. Pod\u013ea IFRS 9 expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami, ktor\u00e9 nie s\u00fa zlyhan\u00e9, sa automaticky preved\u00fa do stage 2, a preto sa na ne vz\u0165ahuje o\u010dak\u00e1van\u00e1 \u00faverov\u00e1 strata po\u010das celej doby \u017eivotnosti. Presun sp\u00e4\u0165 do stage 1 je mo\u017en\u00fd a\u017e po splnen\u00ed v\u0161etk\u00fdch krit\u00e9ri\u00ed na ukon\u010denie klasifik\u00e1cie ako expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (v retailovom sektore vr\u00e1tane sk\u00fa\u0161obnej doby) a s\u00fa\u010dasne za predpokladu, \u017ee nie s\u00fa splnen\u00e9 in\u00e9 krit\u00e9ri\u00e1 pre zaradenie expoz\u00edcie do stage 2 (kvantitat\u00edvne alebo kvalitat\u00edvne). Skupina m\u00f4\u017ee poskytn\u00fa\u0165 \u00fa\u013eavu, t.z. upravi\u0165 zmluvn\u00e9 podmienky spl\u00e1cania svojich \u00faverov\u00fdch poh\u013ead\u00e1vok v pr\u00edpade, \u017ee finan\u010dn\u00e1 situ\u00e1cia klienta nie je dobr\u00e1 a klient by nebol schopn\u00fd splati\u0165 svoje z\u00e1v\u00e4zky vo\u010di skupine v re\u00e1lnom \u010dase. \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 113 188 (37 808) 75 380
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 77 231 (21 858) 55 373
Retailov\u00ed klienti 35 957 (15 950) 20 007
Celkom 113 188 (37 808) 75 380
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s odlo\u017eenou splatnos\u0165ou (forborne exposure) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 129 438 (37 389) 92 049
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 89 891 (22 571) 67 320
Retailov\u00ed klienti 39 547 (14 818) 24 729
Celkom 129 438 (37 389) 92 049
\n Zlyhan\u00e9 \u00faverov\u00e9 portf\u00f3lio (NPL) Zlyhan\u00e9 \u00favery nie s\u00fa definovan\u00e9 v metodol\u00f3gii IFRS. Ekvivalent pre zlyhan\u00e9 \u00favery skupina pou\u017e\u00edva aj \u00faverovo znehodnoten\u00e9 \u00favery. Skupina pre stanovenie zlyhania klienta pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 274 940 160 541 114 399 79 768
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 32 679 20 667
Retailov\u00ed klienti 202 631 120 911 81 720 59 101
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 402 518 1 884 491
Firemn\u00ed klienti 2 144 410 1 734 477
Retailov\u00ed klienti 258 108 150 14
Celkom 277 342 161 059 116 283 80 259
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 264 381 156 516 107 865 76 145
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 33 427 21 819
Retailov\u00ed klienti 185 928 111 490 74 438 54 326
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 249 205 2 044 1 042
Firemn\u00ed klienti 1 944 88 1 856 895
Retailov\u00ed klienti 305 117 188 147
Celkom 266 630 156 721 109 909 77 187
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309095211783": { "value": "\n Odpisovanie \u00faverov Skupina odpisuje \u00favery poskytnut\u00e9 klientom v pr\u00edpade, \u017ee na z\u00e1klade h\u013abkovej anal\u00fdzy preuk\u00e1\u017ee, \u017ee nie je re\u00e1lne o\u010dak\u00e1va\u0165 \u010fal\u0161\u00ed v\u00fd\u0165a\u017eok alebo \u0161anca \u010fal\u0161ieho v\u00fd\u0165a\u017eku je minim\u00e1lna. Obvykl\u00fdmi, av\u0161ak nie jedin\u00fdmi indik\u00e1tormi pre zrealizovanie odpisu s\u00fa zv\u00e4\u010d\u0161a nasledovn\u00e9 situ\u00e1cie: \u2022 dl\u017en\u00edk nevykon\u00e1va \u017eiadnu \u010dinnos\u0165, 2 roky nebola zrealizovan\u00e1 \u017eiadna spl\u00e1tka a neexistuje \u017eiadne zabezpe\u010denie alebo, \u2022 dl\u017en\u00edk je v konkurze, pri\u010dom v\u0161etok majetok bol spe\u0148a\u017een\u00fd a v\u00fd\u0165a\u017eok zrealizovan\u00fd, alebo \u2022 s\u00fad rozhodol (napr. v pr\u00edpade z\u00e1konnej re\u0161trukturaliz\u00e1cie, oddl\u017een\u00ed at\u010f.) o odp\u00edsan\u00ed \u010dasti poh\u013ead\u00e1vky, alebo \u2022 skupina pred\u00e1 poh\u013ead\u00e1vku a in\u00e9. V pr\u00edpade prebiehaj\u00facich s\u00fadnych sporov alebo in\u00fdch konan\u00ed, ktor\u00e9 by eventu\u00e1lne mohli vies\u0165 k v\u00fd\u0165a\u017eku, skupina obvykle odpisuje poh\u013ead\u00e1vky do pods\u00favahy. \u00davery s\u00fa odpisovan\u00e9 na z\u00e1klade pr\u00e1voplatn\u00e9ho rozhodnutia s\u00fadu, predstavenstva alebo in\u00e9ho org\u00e1nu skupiny (Problem Loan Committee a Executive Committee) v zmysle internej smernice o upusten\u00ed od ich vym\u00e1hania oproti vytvorenej opravnej polo\u017eke. V pr\u00edpade, \u017ee hodnota odpisovanej poh\u013ead\u00e1vky je vy\u0161\u0161ia ako vytvoren\u00e1 opravn\u00e1 polo\u017eka, dotvor\u00ed sa opravn\u00e1 polo\u017eka do v\u00fd\u0161ky odpisovanej poh\u013ead\u00e1vky a n\u00e1sledne sa odp\u00ed\u0161e do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Odp\u00edsan\u00e9 poh\u013ead\u00e1vky, pri ktor\u00fdch nezaniklo pr\u00e1vo na vym\u00e1hanie, sa eviduj\u00fa v pods\u00favahe. K 31. decembru 2025 uveden\u00e1 hodnota odp\u00edsan\u00fdch poh\u013ead\u00e1vok predstavovala 11 953 tis. EUR (k 31. decembru 2024 bolo 14 605 tis. EUR). Po odp\u00edsan\u00ed skupina nerealizuje akt\u00edvne vym\u00e1hanie, jedine v pr\u00edpadoch odpisov do pods\u00favahy pokra\u010duje vo veden\u00ed s\u00fadnych sporov s cie\u013eom dosiahnu\u0165 v bud\u00facnosti v\u00fd\u0165a\u017eok. Pokia\u013e skupina po odp\u00edsan\u00ed \u00faverov poskytnut\u00fdch klientom zinkasuje od klienta \u010fal\u0161ie sumy alebo z\u00edska kontrolu nad zabezpe\u010den\u00edm v hodnote vy\u0161\u0161ej, ako sa p\u00f4vodne odhadlo, v\u00fdnos sa vyk\u00e1\u017ee vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eOpravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\u201d. \n \n \n \n f) Ukon\u010denie vykazovania finan\u010dn\u00fdch n\u00e1strojov Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho majetku len vtedy, ke\u010f vypr\u0161ia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z majetku alebo ke\u010f prevedie finan\u010dn\u00fd majetok a v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva tohto majetku na in\u00fd subjekt. Ak skupina neprevedie, ale ani si neponech\u00e1 v\u0161etky podstatn\u00e9 rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky vlastn\u00edctva a pokra\u010duje v kontrole nad preveden\u00fdm majetkom, vykazuje svoj ponechan\u00fd podiel na majetku a s\u00favisiaci z\u00e1v\u00e4zok zo s\u00fam, ktor\u00e9 mo\u017eno bude musie\u0165 zaplati\u0165. Ak si skupina ponech\u00e1 v podstate v\u0161etky rizik\u00e1 a ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s vlastn\u00edctvom preveden\u00e9ho finan\u010dn\u00e9ho majetku, pokra\u010duje vo vykazovan\u00ed tohto majetku a za\u00fa\u010dtuje aj zabezpe\u010den\u00fa p\u00f4\u017ei\u010dku vo v\u00fd\u0161ke prijat\u00fdch v\u00fdnosov. V pr\u00edpade, ak s\u00fa finan\u010dn\u00e9 akt\u00edva modifikovan\u00e9 a v\u00fdsledkom modifik\u00e1cie je v\u00fdznamn\u00e1 zmena pe\u0148a\u017en\u00fdch tokov (vi\u010f. \u010cas\u0165 \u201eModifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov\u201d), p\u00f4vodn\u00e9 akt\u00edvum sa od\u00fa\u010dtuje a za\u00fa\u010dtuje sa nov\u00e9 finan\u010dn\u00e9 akt\u00edvum. Skupina ukon\u010duje vykazovanie finan\u010dn\u00fdch z\u00e1v\u00e4zkov len v pr\u00edpade, ke\u010f s\u00fa jej z\u00e1v\u00e4zky splaten\u00e9, zru\u0161en\u00e9 alebo ke\u010f vypr\u0161\u00ed ich platnos\u0165. V pr\u00edpade, ak je z\u00e1v\u00e4zok uhraden\u00fd elektronicky, je mo\u017en\u00e9 ho od\u00fa\u010dtova\u0165 pred d\u0148om prijatia prostriedkov protistranou pri splnen\u00ed nasleduj\u00facich podmienok: \u2022 skupina nem\u00e1 re\u00e1lnu mo\u017enos\u0165 stiahnu\u0165, zastavi\u0165 alebo zru\u0161i\u0165 platobn\u00fd pr\u00edkaz, \u2022 skupina nem\u00e1 pr\u00edstup k hotovosti, ktor\u00e1 bola pou\u017eit\u00e1 na \u00fahradu, \u2022 riziko spojen\u00e9 s platobn\u00fdm syst\u00e9mom je zanedbate\u013en\u00e9. Platobn\u00e9 syst\u00e9my pou\u017e\u00edvan\u00e9 skupinou, sp\u013a\u0148aj\u00fa tieto podmienky. Ak d\u00f4jde k v\u00fdmene dlhov\u00fdch n\u00e1strojov medzi dl\u017en\u00edkom a verite\u013eom s v\u00fdrazne rozdielnymi podmienkami, skupina od\u00fa\u010dtuje p\u00f4vodn\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok a vyk\u00e1\u017ee nov\u00fd finan\u010dn\u00fd z\u00e1v\u00e4zok. Rovnako skupina postupuje aj v pr\u00edpade, ak nastane z\u00e1sadn\u00e1 zmena podmienok existuj\u00faceho finan\u010dn\u00e9ho z\u00e1v\u00e4zku alebo jeho \u010dasti. g) Modifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov Modifik\u00e1cie v zmysle IFRS 9 predstavuj\u00fa zmenu kontraktu\u00e1lneho/zmluvn\u00e9ho cash flows \u00faveru/ akt\u00edva na z\u00e1klade zmeny zmluvn\u00fdch podmienok. Ak modifik\u00e1cia sp\u013a\u0148a nasledovn\u00e9 kvalitat\u00edvne alebo kvantitat\u00edvne krit\u00e9ri\u00e1 (substantial modification) vedie k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho \u00faveru alebo in\u00e9ho akt\u00edva a za\u00fa\u010dtovaniu nov\u00e9ho. Kvalitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 zmena meny na \u00favere; \u2022 zmeny, ktor\u00e9 sp\u00f4sobia nesplnenie SPPI testu \u2022 zmena typu finan\u010dn\u00e9ho akt\u00edva Kvantitat\u00edvne krit\u00e9ri\u00e1 skupina zadefinovala nasledovne: \u2022 pred\u013a\u017eenie doby splatnosti o viac ako 50 % a viac ako 2 roky (kumulat\u00edvne), alebo \u2022 zmena umorovanej hodnoty (hodnota NPV pred zmenou a po zmene pri pou\u017eit\u00ed p\u00f4vodnej efekt\u00edvnej \u00farokovej miery) viac ako 10 %, alebo menej ako 10 % ale viac ako 100 000 EUR. \n \n \n \n V pr\u00edpade, ak v\u00fdsledkom modifik\u00e1cie nie je povinnos\u0165 od\u00fa\u010dtova\u0165 \u00faver/akt\u00edvum skupina je povinn\u00e1 vyk\u00e1za\u0165 zisk/stratu z modifik\u00e1ci\u00ed. Zisk/strata je rovn\u00e1 rozdielu NPV z nov\u00e9ho (modifikovan\u00e9ho) cash flow a aktu\u00e1lnej \u00fa\u010dtovnej hodnoty a vyk\u00e1zan\u00e1 v pozn. \u201e\u010cist\u00fd zisk/(strata) z modifik\u00e1cie\u201c. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310113557270": { "value": "\n \n \n Zabezpe\u010denie \u00faverov Z h\u013eadiska zaobch\u00e1dzania so zabezpe\u010den\u00edm sa v skupine kladie ve\u013ek\u00fd d\u00f4raz najm\u00e4 na oce\u0148ovanie a prece\u0148ovanie jednotliv\u00fdch zabezpe\u010den\u00ed, stanovovanie z\u00e1lo\u017enej hodnoty zabezpe\u010denia, stanovovanie pr\u00edpustnosti zabezpe\u010denia na \u00fa\u010dely zmier\u0148ovania kreditn\u00e9ho rizika a na realiz\u00e1ciu zabezpe\u010denia v pr\u00edpade zlyhania klienta. V skupine sa akceptuj\u00fa najm\u00e4 tieto typy zabezpe\u010den\u00ed: \u2022 finan\u010dn\u00e9 zabezpe\u010denia, \u2022 z\u00e1ruky, \u2022 nehnute\u013enosti, \u2022 hnute\u013en\u00e9 predmety, \u2022 poh\u013ead\u00e1vky, \u2022 \u017eivotn\u00e9 poistenie. Z pr\u00e1vnych in\u0161trumentov sa v skupine pou\u017e\u00edvaj\u00fa: \u2022 z\u00e1lo\u017en\u00e9 pr\u00e1vo, \u2022 zabezpe\u010dovacie post\u00fapenie poh\u013ead\u00e1vky, \u2022 zabezpe\u010dovac\u00ed prevod pr\u00e1va, \u2022 vinkul\u00e1cia pe\u0148a\u017en\u00fdch prostriedkov, \u2022 zmluva o k\u00fape cenn\u00fdch papierov, \u2022 dohoda o nahraden\u00ed z\u00e1v\u00e4zku. Metodika oce\u0148ovania zabezpe\u010den\u00ed aj frekvencia ich prece\u0148ovania z\u00e1vis\u00ed od typu zabezpe\u010denia a minim\u00e1lnych podmienok v zmysle platn\u00fdch legislat\u00edvnych noriem implementovan\u00fdch v intern\u00fdch smerniciach skupiny. Stanovovanie hodnoty zabezpe\u010dovac\u00edch prostriedkov je \u0161pecifick\u00e9 pre ka\u017ed\u00fd typ zabezpe\u010denia, pri\u010dom skupina dodr\u017eiava mieru konzervativizmu. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010den\u00ed sa stanovuje individu\u00e1lne pre ka\u017ed\u00fd typ zabezpe\u010denia v z\u00e1vislosti od typu zabezpe\u010denia a transakcie a v z\u00e1vislosti od individu\u00e1lnych rizikov\u00fdch charakterist\u00edk. Z\u00e1lo\u017en\u00e1 hodnota zabezpe\u010denia sa z\u00edska diskontovan\u00edm p\u00f4vodnej hodnoty zabezpe\u010denia z\u00edskanej v r\u00e1mci oce\u0148ovania a prece\u0148ovania. Faktory, na z\u00e1klade ktor\u00fdch sa stanovuj\u00fa diskontn\u00e9 faktory, s\u00favisia najm\u00e4 s realizovate\u013enos\u0165ou zabezpe\u010den\u00ed v pr\u00edpade zlyhania protistrany (napr. typ, lokalita a stav nehnute\u013enosti), s pr\u00edpadn\u00fdm potenci\u00e1lnym zlyhan\u00edm poskytovate\u013ea zabezpe\u010denia (napr. kreditn\u00e1 kvalita a splatnos\u0165 finan\u010dn\u00fdch zabezpe\u010den\u00ed) a s in\u00fdmi faktormi (biznis strat\u00e9gia a orient\u00e1cia skupiny). Pou\u017e\u00edvan\u00e9 diskontn\u00e9 faktory s\u00fa predmetom pravideln\u00e9ho prehodnocovania. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje zo z\u00e1lo\u017enej hodnoty zabezpe\u010denia najviac do v\u00fd\u0161ky aktu\u00e1lnej hodnoty poh\u013ead\u00e1vky. Ak je v\u00fd\u0161ka z\u00e1lo\u017enej hodnoty zabezpe\u010denia ni\u017e\u0161ia ako zostatok poh\u013ead\u00e1vky, skupina stanov\u00ed n\u00e1rokovate\u013en\u00fa hodnotu zabezpe\u010denia do v\u00fd\u0161ky z\u00e1lo\u017enej hodnoty zabezpe\u010denia. N\u00e1rokovate\u013en\u00e1 hodnota zabezpe\u010denia obsahuje mno\u017estvo neist\u00f4t a riz\u00edk. Sumy, ktor\u00e9 by sa v kone\u010dnom d\u00f4sledku mohli pri likvid\u00e1cii z\u00e1bezpeky na nespl\u00e1can\u00e9 \u00favery realizova\u0165, by sa mohli od odhadovan\u00fdch s\u00fam l\u00ed\u0161i\u0165 a tento rozdiel by mohol by\u0165 v\u00fdznamn\u00fd. Rozhodovanie skupiny pri realiz\u00e1cii zabezpe\u010denia je individu\u00e1lne a z\u00e1vis\u00ed od faktorov, ako je aktu\u00e1lny stav a hodnota zabezpe\u010denia, aktu\u00e1lna v\u00fd\u0161ka poh\u013ead\u00e1vky, r\u00fdchlos\u0165 uspokojenia poh\u013ead\u00e1vky, n\u00e1klady spojen\u00e9 s vym\u00e1han\u00edm a pod. O tom, ktor\u00fd zabezpe\u010dovac\u00ed in\u0161tit\u00fat bude pou\u017eit\u00fd v konkr\u00e9tnom pr\u00edpade, rozhoduje pr\u00edslu\u0161n\u00fd kompetentn\u00fd org\u00e1n skupiny.\n \n \n \n \n Skupina vyu\u017e\u00edva najm\u00e4 tieto formy realiz\u00e1cie zabezpe\u010denia: \u2022 dobrovo\u013en\u00e1 dra\u017eba, \u2022 exeku\u010dn\u00e9 konanie, \u2022 spe\u0148a\u017eovanie zabezpe\u010denia poh\u013ead\u00e1vky skupiny v konkurznom konan\u00ed, alebo \u2022 odpredaj poh\u013ead\u00e1vok.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309123201944": { "value": "\n \n 3. Finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Ke\u010f skupina ur\u010d\u00ed, \u017ee obchodn\u00fdm modelom \u0161pecifick\u00e9ho portf\u00f3lia je dr\u017ea\u0165 finan\u010dn\u00e9 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky (alebo oboje: inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo preda\u0165 finan\u010dn\u00e9 akt\u00edva) a pos\u00fadi, \u017ee pri dan\u00fdch finan\u010dn\u00fdch akt\u00edvach zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00farokov, skupina vyk\u00e1\u017ee uveden\u00e9 finan\u010dn\u00e9 akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t\u201d. Prvotn\u00e9 ako aj n\u00e1sledn\u00e9 ocenenie uveden\u00fdch finan\u010dn\u00fdch akt\u00edv je v re\u00e1lnej cene.\n \n \n 4. Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie z\u00edskala skupina s cie\u013eom vyu\u017ei\u0165 kr\u00e1tkodob\u00e9 cenov\u00e9 v\u00fdkyvy na tvorbu zisku. V tejto kateg\u00f3rii skupina vykazuje cenn\u00e9 papiere \u2013 dlhov\u00e9 cenn\u00e9 papiere, pokladni\u010dn\u00e9 pouk\u00e1\u017eky a akcie a vykazuje ich vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201c. V\u0161etky n\u00e1kupy a predaje cenn\u00fdch papierov na obchodovanie s\u00fa \u00fa\u010dtovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie sa prvotne vyk\u00e1\u017eu v re\u00e1lnej hodnote a n\u00e1sledne sa prece\u0148uj\u00fa na aktu\u00e1lnu re\u00e1lnu hodnotu. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia t\u00fdchto akt\u00edv na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje V tejto kateg\u00f3rii skupina vykazuje deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje \u2013 \u00farokov\u00e9 swapy, menov\u00e9 swapy, indexov\u00e9 swapy, menov\u00e9 forwardy, \u00farokov\u00e9 opcie, menov\u00e9 opcie, opcie na indexy, menov\u00e9, \u00farokov\u00e9 a indexov\u00e9 futures a komoditn\u00e9 deriv\u00e1ty. Ak\u00e9ko\u013evek n\u00e1kupy a predaje t\u00fdchto deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 si vy\u017eaduj\u00fa dodanie v \u010dasovom r\u00e1mci ur\u010denom regula\u010dn\u00fdm opatren\u00edm alebo pod\u013ea trhov\u00fdch zvyklost\u00ed (\u201eobvykl\u00fd sp\u00f4sob\u201d), sa vykazuj\u00fa ako spotov\u00e9 transakcie. Transakcie, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9rium vyrovnania \u201eobvykl\u00fdm sp\u00f4sobom\u201d, sa vykazuj\u00fa v \u00fa\u010dtovn\u00edctve ako finan\u010dn\u00e9 deriv\u00e1ty. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia deriv\u00e1tov na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n \n Vnoren\u00e9 deriv\u00e1ty Vnoren\u00fd deriv\u00e1t je zlo\u017ekou hybridnej zmluvy, ktor\u00e1 obsahuje aj nederiv\u00e1tov\u00fa hostite\u013esk\u00fa zmluvu. V\u00fdsledkom tak\u00e9hoto kontraktu je, \u017ee niektor\u00e9 pe\u0148a\u017en\u00e9 toky tak\u00e9hoto kombinovan\u00e9ho n\u00e1stroja sa menia rovnak\u00fdm sp\u00f4sobom ako pri samotnom deriv\u00e1te. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 je akt\u00edvom a spad\u00e1 do p\u00f4sobnosti IFRS 9, cel\u00e1 zmluva sa z \u00fa\u010dtovn\u00e9ho h\u013eadiska posudzuje ako jeden n\u00e1stroj, pri\u010dom vnoren\u00fd deriv\u00e1t sa neodde\u013euje, teda skupina analyzuje charakter pe\u0148a\u017en\u00fdch tokov z cel\u00e9ho akt\u00edva a obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho bolo akt\u00edvum obstaran\u00e9. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 nespad\u00e1 do p\u00f4sobnosti IFRS 9 alebo hostite\u013esk\u00e1 zmluva je z\u00e1v\u00e4zkom, vnoren\u00e9 deriv\u00e1ty sa oddelia a \u00fa\u010dtuj\u00fa ako samostatn\u00e9 deriv\u00e1ty, ak neexistuje \u00fazka s\u00favislos\u0165 medzi rizikami a ekonomick\u00fdmi charakteristikami deriv\u00e1tu a rizikami a ekonomick\u00fdmi charakteristikami hostite\u013eskej zmluvy, a ak vnoren\u00fd deriv\u00e1t \u00fa\u010dtovan\u00fd samostatne sp\u013a\u0148a defin\u00edciu deriv\u00e1tu a ak sa z\u00e1kladn\u00e1 zmluva ne\u00fa\u010dtuje v re\u00e1lnej hodnote, ktorej zmeny sa vykazuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Ak sa vnoren\u00fd deriv\u00e1t oddel\u00ed, hostite\u013esk\u00e1 zmluva sa \u00fa\u010dtuje v s\u00falade s ostatn\u00fdmi \u0161tandardami.\n \n \n 7. Finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Skupina v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na kr\u00e1tko (\u201ekr\u00e1tky predaj\u201d) a z\u00e1porn\u00fa re\u00e1lnu hodnotu deriv\u00e1tov z portf\u00f3lia finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie a skupinou vydan\u00e9 cenn\u00e9 papiere, ktor\u00e9 skupina zabezpe\u010duje a prece\u0148uj\u00fa sa na re\u00e1lnu hodnotu z titulu zabezpe\u010den\u00e9ho rizika. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309130151923": { "value": "\n \n Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje V tejto kateg\u00f3rii skupina vykazuje deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje \u2013 \u00farokov\u00e9 swapy, menov\u00e9 swapy, indexov\u00e9 swapy, menov\u00e9 forwardy, \u00farokov\u00e9 opcie, menov\u00e9 opcie, opcie na indexy, menov\u00e9, \u00farokov\u00e9 a indexov\u00e9 futures a komoditn\u00e9 deriv\u00e1ty. Ak\u00e9ko\u013evek n\u00e1kupy a predaje t\u00fdchto deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 si vy\u017eaduj\u00fa dodanie v \u010dasovom r\u00e1mci ur\u010denom regula\u010dn\u00fdm opatren\u00edm alebo pod\u013ea trhov\u00fdch zvyklost\u00ed (\u201eobvykl\u00fd sp\u00f4sob\u201d), sa vykazuj\u00fa ako spotov\u00e9 transakcie. Transakcie, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9rium vyrovnania \u201eobvykl\u00fdm sp\u00f4sobom\u201d, sa vykazuj\u00fa v \u00fa\u010dtovn\u00edctve ako finan\u010dn\u00e9 deriv\u00e1ty. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia deriv\u00e1tov na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n \n \n \n \n \n Vnoren\u00e9 deriv\u00e1ty Vnoren\u00fd deriv\u00e1t je zlo\u017ekou hybridnej zmluvy, ktor\u00e1 obsahuje aj nederiv\u00e1tov\u00fa hostite\u013esk\u00fa zmluvu. V\u00fdsledkom tak\u00e9hoto kontraktu je, \u017ee niektor\u00e9 pe\u0148a\u017en\u00e9 toky tak\u00e9hoto kombinovan\u00e9ho n\u00e1stroja sa menia rovnak\u00fdm sp\u00f4sobom ako pri samotnom deriv\u00e1te. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 je akt\u00edvom a spad\u00e1 do p\u00f4sobnosti IFRS 9, cel\u00e1 zmluva sa z \u00fa\u010dtovn\u00e9ho h\u013eadiska posudzuje ako jeden n\u00e1stroj, pri\u010dom vnoren\u00fd deriv\u00e1t sa neodde\u013euje, teda skupina analyzuje charakter pe\u0148a\u017en\u00fdch tokov z cel\u00e9ho akt\u00edva a obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho bolo akt\u00edvum obstaran\u00e9. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 nespad\u00e1 do p\u00f4sobnosti IFRS 9 alebo hostite\u013esk\u00e1 zmluva je z\u00e1v\u00e4zkom, vnoren\u00e9 deriv\u00e1ty sa oddelia a \u00fa\u010dtuj\u00fa ako samostatn\u00e9 deriv\u00e1ty, ak neexistuje \u00fazka s\u00favislos\u0165 medzi rizikami a ekonomick\u00fdmi charakteristikami deriv\u00e1tu a rizikami a ekonomick\u00fdmi charakteristikami hostite\u013eskej zmluvy, a ak vnoren\u00fd deriv\u00e1t \u00fa\u010dtovan\u00fd samostatne sp\u013a\u0148a defin\u00edciu deriv\u00e1tu a ak sa z\u00e1kladn\u00e1 zmluva ne\u00fa\u010dtuje v re\u00e1lnej hodnote, ktorej zmeny sa vykazuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Ak sa vnoren\u00fd deriv\u00e1t oddel\u00ed, hostite\u013esk\u00e1 zmluva sa \u00fa\u010dtuje v s\u00falade s ostatn\u00fdmi \u0161tandardami.\n \n \n \n \n 5. Zabezpe\u010dovacie deriv\u00e1ty Skupina sa v r\u00e1mci vo\u013eby uplat\u0148ovania \u0161tandardu IFRS 9 pri vykazovan\u00ed zabezpe\u010dovac\u00edch deriv\u00e1tov rozhodla pokra\u010dova\u0165 v p\u00f4vodnom \u00fa\u010dtovan\u00ed pod\u013ea IAS 39. Zabezpe\u010dovac\u00edmi deriv\u00e1tmi s\u00fa deriv\u00e1ty, ktor\u00e9 s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie ur\u010dit\u00fdch riz\u00edk a sp\u013a\u0148aj\u00fa v\u0161etky podmienky klasifik\u00e1cie zabezpe\u010dovac\u00edch deriv\u00e1tov pod\u013ea medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. Podmienkou na vyk\u00e1zanie zabezpe\u010denia je vypracovanie dokument\u00e1cie. Form\u00e1lna dokument\u00e1cia je vypracovan\u00e1 ku d\u0148u vzniku zabezpe\u010denia a obsahuje: \u2022 cie\u013e a strat\u00e9giu riadenia rizika, ako zabezpe\u010denie zapad\u00e1 do riadenia rizika skupiny, \u2022 druh zabezpe\u010denia, \u2022 povahu zabezpe\u010dovan\u00fdch riz\u00edk, \u2022 identifik\u00e1ciu zabezpe\u010dovanej polo\u017eky, \u2022 identifik\u00e1ciu zabezpe\u010dovacieho n\u00e1stroja, \u2022 testovanie efekt\u00edvnosti (popis sp\u00f4sobu testovania efekt\u00edvnosti retrospekt\u00edvneho aj prospekt\u00edvneho). Aby bolo zabezpe\u010denie efekt\u00edvne, mus\u00ed by\u0165 zmena re\u00e1lnych hodn\u00f4t alebo pe\u0148a\u017en\u00fdch tokov zabezpe\u010dovacieho a zabezpe\u010den\u00e9ho n\u00e1stroja vz\u00e1jomne sa vyrovn\u00e1vaj\u00faca s v\u00fdsledkom v rozp\u00e4t\u00ed od 80 do 125 %. Retrospekt\u00edvnym testovan\u00edm sa preveruje, \u010di bolo zabezpe\u010denie efekt\u00edvne od za\u010diatku a\u017e po aktu\u00e1lny de\u0148. Prospekt\u00edvnym testovan\u00edm sa preveruje, \u010di sa o\u010dak\u00e1va efekt\u00edvnos\u0165 smerom do bud\u00facnosti. Neefekt\u00edvna \u010das\u0165 zabezpe\u010denia sa vykazuje v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu\u201c. Neefektivita zabezpe\u010dovacieho vz\u0165ahu m\u00f4\u017ee vznika\u0165 napr\u00edklad z d\u00f4vodu: \u2022 volatility kr\u00e1tkodobej \u00farokovej sadzby zabezpe\u010dovacieho deriv\u00e1tu, \u2022 \u010dasov\u00e9ho nes\u00faladu zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovanej polo\u017eky, \u2022 pou\u017eitia rozdielnych diskontn\u00fdch kriviek.\n \n \n \n \n \n \n \n \n \n Zabezpe\u010denie sa ukon\u010d\u00ed: \u2022 dobrovo\u013en\u00fdm ukon\u010den\u00edm, \u2022 predajom, ukon\u010den\u00edm, uplatnen\u00edm zabezpe\u010dovan\u00e9ho n\u00e1stroja, \u2022 zabezpe\u010denie prestalo sp\u013a\u0148a\u0165 podmienky. Zabezpe\u010denie re\u00e1lnej hodnoty Zmeny re\u00e1lnej hodnoty deriv\u00e1tov ur\u010den\u00fdch na zabezpe\u010denie, ktor\u00e9 sa pova\u017euj\u00fa za zabezpe\u010denie re\u00e1lnej hodnoty, sa \u00fa\u010dtuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t spolu s ak\u00fdmiko\u013evek zmenami re\u00e1lnej hodnoty zabezpe\u010dovan\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov, ku ktor\u00fdm mo\u017eno priradi\u0165 zabezpe\u010dovacie riziko. \u00da\u010dtovanie zabezpe\u010dovacieho n\u00e1stroja sa skon\u010d\u00ed, ke\u010f skupina zru\u0161\u00ed zabezpe\u010dovac\u00ed vz\u0165ah, po exspir\u00e1cii zabezpe\u010dovacieho n\u00e1stroja alebo jeho predaji, vypovedan\u00ed, resp. realiz\u00e1cii predmetnej zmluvy, alebo ke\u010f zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania zabezpe\u010dovacieho n\u00e1stroja. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky. Zabezpe\u010denie pe\u0148a\u017en\u00fdch tokov Skupina pou\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty \u00farokov\u00e9 swapy na zabezpe\u010denie rizika variability bud\u00facich pe\u0148a\u017en\u00fdch tokov spojen\u00fdch s float akt\u00edvami, ktor\u00e9 by mohli ma\u0165 za n\u00e1sledok neo\u010dak\u00e1van\u00e9 straty v pr\u00edpade zmeny \u00farokov\u00fdch sadzieb na medzibankovom trhu. \u0160trukt\u00fara t\u00fdchto deriv\u00e1tov je presne prisp\u00f4soben\u00e1 \u0161trukt\u00fare zabezpe\u010dovan\u00e9ho \u00faveru, v d\u00f4sledku \u010doho skupina nie je vystaven\u00e1 riziku zmeny \u00farokov\u00fdch sadzieb a riziku pe\u0148a\u017en\u00fdch tokov. Efektivita t\u00fdchto zabezpe\u010dovac\u00edch transakci\u00ed je pravidelne monitorovan\u00e1. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Len efekt\u00edvna \u010das\u0165 zo zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu sa vykazuje vo v\u00fdkaze Ostatn\u00fdch s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eZabezpe\u010denie pe\u0148a\u017en\u00fdch tokov\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. Makro zabezpe\u010denie Pri makro zabezpe\u010den\u00ed skupina vyu\u017eila tzv. carve-out k IAS 39 prijat\u00fd Eur\u00f3pskou \u00faniou, na z\u00e1klade ktor\u00e9ho je mo\u017en\u00e9 realizova\u0165 zabezpe\u010denie \u00farokov\u00e9ho rizika jadrov\u00fdch vkladov. Skupina makro zabezpe\u010denie pou\u017e\u00edva na dynamicky sa meniace portf\u00f3lio fixn\u00fdch \u00faverov a vkladov, kde m\u00f4\u017ee periodicky prid\u00e1va\u0165 zabezpe\u010dovan\u00e9 a zabezpe\u010duj\u00face polo\u017eky. T\u00fdmto postupom si skupina zabezpe\u010duje \u00farokov\u00e9 riziko, pri\u010dom zabezpe\u010dovan\u00e9 polo\u017eky (ur\u010den\u00e1 \u010das\u0165 portf\u00f3lia)\n \n \n \n \n \n \n \n s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu s\u00favisiacu s pohybmi bezrizikovej \u00farokovej miery (resp. benchmarkovej sadzby). Re\u00e1lna hodnota zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov sa vykazuje v pozn\u00e1mke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201c. Zmena re\u00e1lnej hodnoty zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi a v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky.\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310105836329": { "value": "\n Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje V tejto kateg\u00f3rii skupina vykazuje deriv\u00e1tov\u00e9 finan\u010dn\u00e9 n\u00e1stroje \u2013 \u00farokov\u00e9 swapy, menov\u00e9 swapy, indexov\u00e9 swapy, menov\u00e9 forwardy, \u00farokov\u00e9 opcie, menov\u00e9 opcie, opcie na indexy, menov\u00e9, \u00farokov\u00e9 a indexov\u00e9 futures a komoditn\u00e9 deriv\u00e1ty. Ak\u00e9ko\u013evek n\u00e1kupy a predaje t\u00fdchto deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 si vy\u017eaduj\u00fa dodanie v \u010dasovom r\u00e1mci ur\u010denom regula\u010dn\u00fdm opatren\u00edm alebo pod\u013ea trhov\u00fdch zvyklost\u00ed (\u201eobvykl\u00fd sp\u00f4sob\u201d), sa vykazuj\u00fa ako spotov\u00e9 transakcie. Transakcie, ktor\u00e9 nesp\u013a\u0148aj\u00fa krit\u00e9rium vyrovnania \u201eobvykl\u00fdm sp\u00f4sobom\u201d, sa vykazuj\u00fa v \u00fa\u010dtovn\u00edctve ako finan\u010dn\u00e9 deriv\u00e1ty. Skupina vykazuje nerealizovan\u00e9 zisky a straty z precenenia deriv\u00e1tov na re\u00e1lnu hodnotu a \u010dist\u00fa v\u00fd\u0161ku v\u00fdnosov z \u00farokov vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d.\n \n Vnoren\u00e9 deriv\u00e1ty Vnoren\u00fd deriv\u00e1t je zlo\u017ekou hybridnej zmluvy, ktor\u00e1 obsahuje aj nederiv\u00e1tov\u00fa hostite\u013esk\u00fa zmluvu. V\u00fdsledkom tak\u00e9hoto kontraktu je, \u017ee niektor\u00e9 pe\u0148a\u017en\u00e9 toky tak\u00e9hoto kombinovan\u00e9ho n\u00e1stroja sa menia rovnak\u00fdm sp\u00f4sobom ako pri samotnom deriv\u00e1te. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 je akt\u00edvom a spad\u00e1 do p\u00f4sobnosti IFRS 9, cel\u00e1 zmluva sa z \u00fa\u010dtovn\u00e9ho h\u013eadiska posudzuje ako jeden n\u00e1stroj, pri\u010dom vnoren\u00fd deriv\u00e1t sa neodde\u013euje, teda skupina analyzuje charakter pe\u0148a\u017en\u00fdch tokov z cel\u00e9ho akt\u00edva a obchodn\u00fd model, na z\u00e1klade ktor\u00e9ho bolo akt\u00edvum obstaran\u00e9. Ak hybridn\u00e1 zmluva obsahuje hostite\u013esk\u00fa zmluvu, ktor\u00e1 nespad\u00e1 do p\u00f4sobnosti IFRS 9 alebo hostite\u013esk\u00e1 zmluva je z\u00e1v\u00e4zkom, vnoren\u00e9 deriv\u00e1ty sa oddelia a \u00fa\u010dtuj\u00fa ako samostatn\u00e9 deriv\u00e1ty, ak neexistuje \u00fazka s\u00favislos\u0165 medzi rizikami a ekonomick\u00fdmi charakteristikami deriv\u00e1tu a rizikami a ekonomick\u00fdmi charakteristikami hostite\u013eskej zmluvy, a ak vnoren\u00fd deriv\u00e1t \u00fa\u010dtovan\u00fd samostatne sp\u013a\u0148a defin\u00edciu deriv\u00e1tu a ak sa z\u00e1kladn\u00e1 zmluva ne\u00fa\u010dtuje v re\u00e1lnej hodnote, ktorej zmeny sa vykazuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Ak sa vnoren\u00fd deriv\u00e1t oddel\u00ed, hostite\u013esk\u00e1 zmluva sa \u00fa\u010dtuje v s\u00falade s ostatn\u00fdmi \u0161tandardami.\n \n \n 5. Zabezpe\u010dovacie deriv\u00e1ty Skupina sa v r\u00e1mci vo\u013eby uplat\u0148ovania \u0161tandardu IFRS 9 pri vykazovan\u00ed zabezpe\u010dovac\u00edch deriv\u00e1tov rozhodla pokra\u010dova\u0165 v p\u00f4vodnom \u00fa\u010dtovan\u00ed pod\u013ea IAS 39. Zabezpe\u010dovac\u00edmi deriv\u00e1tmi s\u00fa deriv\u00e1ty, ktor\u00e9 s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie ur\u010dit\u00fdch riz\u00edk a sp\u013a\u0148aj\u00fa v\u0161etky podmienky klasifik\u00e1cie zabezpe\u010dovac\u00edch deriv\u00e1tov pod\u013ea medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. Podmienkou na vyk\u00e1zanie zabezpe\u010denia je vypracovanie dokument\u00e1cie. Form\u00e1lna dokument\u00e1cia je vypracovan\u00e1 ku d\u0148u vzniku zabezpe\u010denia a obsahuje: \u2022 cie\u013e a strat\u00e9giu riadenia rizika, ako zabezpe\u010denie zapad\u00e1 do riadenia rizika skupiny, \u2022 druh zabezpe\u010denia, \u2022 povahu zabezpe\u010dovan\u00fdch riz\u00edk, \u2022 identifik\u00e1ciu zabezpe\u010dovanej polo\u017eky, \u2022 identifik\u00e1ciu zabezpe\u010dovacieho n\u00e1stroja, \u2022 testovanie efekt\u00edvnosti (popis sp\u00f4sobu testovania efekt\u00edvnosti retrospekt\u00edvneho aj prospekt\u00edvneho). Aby bolo zabezpe\u010denie efekt\u00edvne, mus\u00ed by\u0165 zmena re\u00e1lnych hodn\u00f4t alebo pe\u0148a\u017en\u00fdch tokov zabezpe\u010dovacieho a zabezpe\u010den\u00e9ho n\u00e1stroja vz\u00e1jomne sa vyrovn\u00e1vaj\u00faca s v\u00fdsledkom v rozp\u00e4t\u00ed od 80 do 125 %. Retrospekt\u00edvnym testovan\u00edm sa preveruje, \u010di bolo zabezpe\u010denie efekt\u00edvne od za\u010diatku a\u017e po aktu\u00e1lny de\u0148. Prospekt\u00edvnym testovan\u00edm sa preveruje, \u010di sa o\u010dak\u00e1va efekt\u00edvnos\u0165 smerom do bud\u00facnosti. Neefekt\u00edvna \u010das\u0165 zabezpe\u010denia sa vykazuje v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu\u201c. Neefektivita zabezpe\u010dovacieho vz\u0165ahu m\u00f4\u017ee vznika\u0165 napr\u00edklad z d\u00f4vodu: \u2022 volatility kr\u00e1tkodobej \u00farokovej sadzby zabezpe\u010dovacieho deriv\u00e1tu, \u2022 \u010dasov\u00e9ho nes\u00faladu zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovanej polo\u017eky, \u2022 pou\u017eitia rozdielnych diskontn\u00fdch kriviek.\n \n \n \n \n Zabezpe\u010denie sa ukon\u010d\u00ed: \u2022 dobrovo\u013en\u00fdm ukon\u010den\u00edm, \u2022 predajom, ukon\u010den\u00edm, uplatnen\u00edm zabezpe\u010dovan\u00e9ho n\u00e1stroja, \u2022 zabezpe\u010denie prestalo sp\u013a\u0148a\u0165 podmienky. Zabezpe\u010denie re\u00e1lnej hodnoty Zmeny re\u00e1lnej hodnoty deriv\u00e1tov ur\u010den\u00fdch na zabezpe\u010denie, ktor\u00e9 sa pova\u017euj\u00fa za zabezpe\u010denie re\u00e1lnej hodnoty, sa \u00fa\u010dtuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t spolu s ak\u00fdmiko\u013evek zmenami re\u00e1lnej hodnoty zabezpe\u010dovan\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov, ku ktor\u00fdm mo\u017eno priradi\u0165 zabezpe\u010dovacie riziko. \u00da\u010dtovanie zabezpe\u010dovacieho n\u00e1stroja sa skon\u010d\u00ed, ke\u010f skupina zru\u0161\u00ed zabezpe\u010dovac\u00ed vz\u0165ah, po exspir\u00e1cii zabezpe\u010dovacieho n\u00e1stroja alebo jeho predaji, vypovedan\u00ed, resp. realiz\u00e1cii predmetnej zmluvy, alebo ke\u010f zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania zabezpe\u010dovacieho n\u00e1stroja. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky. Zabezpe\u010denie pe\u0148a\u017en\u00fdch tokov Skupina pou\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty \u00farokov\u00e9 swapy na zabezpe\u010denie rizika variability bud\u00facich pe\u0148a\u017en\u00fdch tokov spojen\u00fdch s float akt\u00edvami, ktor\u00e9 by mohli ma\u0165 za n\u00e1sledok neo\u010dak\u00e1van\u00e9 straty v pr\u00edpade zmeny \u00farokov\u00fdch sadzieb na medzibankovom trhu. \u0160trukt\u00fara t\u00fdchto deriv\u00e1tov je presne prisp\u00f4soben\u00e1 \u0161trukt\u00fare zabezpe\u010dovan\u00e9ho \u00faveru, v d\u00f4sledku \u010doho skupina nie je vystaven\u00e1 riziku zmeny \u00farokov\u00fdch sadzieb a riziku pe\u0148a\u017en\u00fdch tokov. Efektivita t\u00fdchto zabezpe\u010dovac\u00edch transakci\u00ed je pravidelne monitorovan\u00e1. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Len efekt\u00edvna \u010das\u0165 zo zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu sa vykazuje vo v\u00fdkaze Ostatn\u00fdch s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eZabezpe\u010denie pe\u0148a\u017en\u00fdch tokov\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. Makro zabezpe\u010denie Pri makro zabezpe\u010den\u00ed skupina vyu\u017eila tzv. carve-out k IAS 39 prijat\u00fd Eur\u00f3pskou \u00faniou, na z\u00e1klade ktor\u00e9ho je mo\u017en\u00e9 realizova\u0165 zabezpe\u010denie \u00farokov\u00e9ho rizika jadrov\u00fdch vkladov. Skupina makro zabezpe\u010denie pou\u017e\u00edva na dynamicky sa meniace portf\u00f3lio fixn\u00fdch \u00faverov a vkladov, kde m\u00f4\u017ee periodicky prid\u00e1va\u0165 zabezpe\u010dovan\u00e9 a zabezpe\u010duj\u00face polo\u017eky. T\u00fdmto postupom si skupina zabezpe\u010duje \u00farokov\u00e9 riziko, pri\u010dom zabezpe\u010dovan\u00e9 polo\u017eky (ur\u010den\u00e1 \u010das\u0165 portf\u00f3lia)\n \n \n \n \n s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu s\u00favisiacu s pohybmi bezrizikovej \u00farokovej miery (resp. benchmarkovej sadzby). Re\u00e1lna hodnota zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov sa vykazuje v pozn\u00e1mke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201c. Zmena re\u00e1lnej hodnoty zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi a v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310110031947": { "value": "\n 5. Zabezpe\u010dovacie deriv\u00e1ty Skupina sa v r\u00e1mci vo\u013eby uplat\u0148ovania \u0161tandardu IFRS 9 pri vykazovan\u00ed zabezpe\u010dovac\u00edch deriv\u00e1tov rozhodla pokra\u010dova\u0165 v p\u00f4vodnom \u00fa\u010dtovan\u00ed pod\u013ea IAS 39. Zabezpe\u010dovac\u00edmi deriv\u00e1tmi s\u00fa deriv\u00e1ty, ktor\u00e9 s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie ur\u010dit\u00fdch riz\u00edk a sp\u013a\u0148aj\u00fa v\u0161etky podmienky klasifik\u00e1cie zabezpe\u010dovac\u00edch deriv\u00e1tov pod\u013ea medzin\u00e1rodn\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov. Podmienkou na vyk\u00e1zanie zabezpe\u010denia je vypracovanie dokument\u00e1cie. Form\u00e1lna dokument\u00e1cia je vypracovan\u00e1 ku d\u0148u vzniku zabezpe\u010denia a obsahuje: \u2022 cie\u013e a strat\u00e9giu riadenia rizika, ako zabezpe\u010denie zapad\u00e1 do riadenia rizika skupiny, \u2022 druh zabezpe\u010denia, \u2022 povahu zabezpe\u010dovan\u00fdch riz\u00edk, \u2022 identifik\u00e1ciu zabezpe\u010dovanej polo\u017eky, \u2022 identifik\u00e1ciu zabezpe\u010dovacieho n\u00e1stroja, \u2022 testovanie efekt\u00edvnosti (popis sp\u00f4sobu testovania efekt\u00edvnosti retrospekt\u00edvneho aj prospekt\u00edvneho). Aby bolo zabezpe\u010denie efekt\u00edvne, mus\u00ed by\u0165 zmena re\u00e1lnych hodn\u00f4t alebo pe\u0148a\u017en\u00fdch tokov zabezpe\u010dovacieho a zabezpe\u010den\u00e9ho n\u00e1stroja vz\u00e1jomne sa vyrovn\u00e1vaj\u00faca s v\u00fdsledkom v rozp\u00e4t\u00ed od 80 do 125 %. Retrospekt\u00edvnym testovan\u00edm sa preveruje, \u010di bolo zabezpe\u010denie efekt\u00edvne od za\u010diatku a\u017e po aktu\u00e1lny de\u0148. Prospekt\u00edvnym testovan\u00edm sa preveruje, \u010di sa o\u010dak\u00e1va efekt\u00edvnos\u0165 smerom do bud\u00facnosti. Neefekt\u00edvna \u010das\u0165 zabezpe\u010denia sa vykazuje v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu\u201c. Neefektivita zabezpe\u010dovacieho vz\u0165ahu m\u00f4\u017ee vznika\u0165 napr\u00edklad z d\u00f4vodu: \u2022 volatility kr\u00e1tkodobej \u00farokovej sadzby zabezpe\u010dovacieho deriv\u00e1tu, \u2022 \u010dasov\u00e9ho nes\u00faladu zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovanej polo\u017eky, \u2022 pou\u017eitia rozdielnych diskontn\u00fdch kriviek.\n \n \n Zabezpe\u010denie sa ukon\u010d\u00ed: \u2022 dobrovo\u013en\u00fdm ukon\u010den\u00edm, \u2022 predajom, ukon\u010den\u00edm, uplatnen\u00edm zabezpe\u010dovan\u00e9ho n\u00e1stroja, \u2022 zabezpe\u010denie prestalo sp\u013a\u0148a\u0165 podmienky. Zabezpe\u010denie re\u00e1lnej hodnoty Zmeny re\u00e1lnej hodnoty deriv\u00e1tov ur\u010den\u00fdch na zabezpe\u010denie, ktor\u00e9 sa pova\u017euj\u00fa za zabezpe\u010denie re\u00e1lnej hodnoty, sa \u00fa\u010dtuj\u00fa do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t spolu s ak\u00fdmiko\u013evek zmenami re\u00e1lnej hodnoty zabezpe\u010dovan\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov, ku ktor\u00fdm mo\u017eno priradi\u0165 zabezpe\u010dovacie riziko. \u00da\u010dtovanie zabezpe\u010dovacieho n\u00e1stroja sa skon\u010d\u00ed, ke\u010f skupina zru\u0161\u00ed zabezpe\u010dovac\u00ed vz\u0165ah, po exspir\u00e1cii zabezpe\u010dovacieho n\u00e1stroja alebo jeho predaji, vypovedan\u00ed, resp. realiz\u00e1cii predmetnej zmluvy, alebo ke\u010f zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania zabezpe\u010dovacieho n\u00e1stroja. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky. Zabezpe\u010denie pe\u0148a\u017en\u00fdch tokov Skupina pou\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty \u00farokov\u00e9 swapy na zabezpe\u010denie rizika variability bud\u00facich pe\u0148a\u017en\u00fdch tokov spojen\u00fdch s float akt\u00edvami, ktor\u00e9 by mohli ma\u0165 za n\u00e1sledok neo\u010dak\u00e1van\u00e9 straty v pr\u00edpade zmeny \u00farokov\u00fdch sadzieb na medzibankovom trhu. \u0160trukt\u00fara t\u00fdchto deriv\u00e1tov je presne prisp\u00f4soben\u00e1 \u0161trukt\u00fare zabezpe\u010dovan\u00e9ho \u00faveru, v d\u00f4sledku \u010doho skupina nie je vystaven\u00e1 riziku zmeny \u00farokov\u00fdch sadzieb a riziku pe\u0148a\u017en\u00fdch tokov. Efektivita t\u00fdchto zabezpe\u010dovac\u00edch transakci\u00ed je pravidelne monitorovan\u00e1. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Len efekt\u00edvna \u010das\u0165 zo zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu sa vykazuje vo v\u00fdkaze Ostatn\u00fdch s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eZabezpe\u010denie pe\u0148a\u017en\u00fdch tokov\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. Makro zabezpe\u010denie Pri makro zabezpe\u010den\u00ed skupina vyu\u017eila tzv. carve-out k IAS 39 prijat\u00fd Eur\u00f3pskou \u00faniou, na z\u00e1klade ktor\u00e9ho je mo\u017en\u00e9 realizova\u0165 zabezpe\u010denie \u00farokov\u00e9ho rizika jadrov\u00fdch vkladov. Skupina makro zabezpe\u010denie pou\u017e\u00edva na dynamicky sa meniace portf\u00f3lio fixn\u00fdch \u00faverov a vkladov, kde m\u00f4\u017ee periodicky prid\u00e1va\u0165 zabezpe\u010dovan\u00e9 a zabezpe\u010duj\u00face polo\u017eky. T\u00fdmto postupom si skupina zabezpe\u010duje \u00farokov\u00e9 riziko, pri\u010dom zabezpe\u010dovan\u00e9 polo\u017eky (ur\u010den\u00e1 \u010das\u0165 portf\u00f3lia)\n \n \n s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu s\u00favisiacu s pohybmi bezrizikovej \u00farokovej miery (resp. benchmarkovej sadzby). Re\u00e1lna hodnota zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov sa vykazuje v pozn\u00e1mke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201c. Zmena re\u00e1lnej hodnoty zabezpe\u010dovan\u00e9ho portf\u00f3lia \u00faverov a vkladov s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. Kladn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201ePoh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Z\u00e1porn\u00e1 re\u00e1lna hodnota zabezpe\u010dovacieho deriv\u00e1tu je vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eZ\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov\u201d. Zmena re\u00e1lnej hodnoty zabezpe\u010dovacieho deriv\u00e1tu a zabezpe\u010dovan\u00e9ho n\u00e1stroja s\u00favisiaca so zabezpe\u010dovan\u00fdm rizikom sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady zo zabezpe\u010dovacieho deriv\u00e1tu s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi n\u00e1kladmi a v\u00fdnosmi zabezpe\u010dovan\u00e9ho n\u00e1stroja vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d v z\u00e1vislosti od druhu zabezpe\u010dovacej polo\u017eky.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309100746005": { "value": "\n \n 6. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) V\u0161etky z\u00e1v\u00e4zky skupiny, s v\u00fdnimkou finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie, emitovan\u00fdch cenn\u00fdch papierov, ktor\u00e9 s\u00fa hed\u017eovan\u00e9 a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov, s\u00fa vykazovan\u00e9 v amortizovanej hodnote. V r\u00e1mci polo\u017eky finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote skupina vykazuje podriaden\u00fd dlh. Podriaden\u00fd dlh predstavuje cudz\u00ed zdroj skupiny, pri\u010dom n\u00e1roky na jeho vyplatenie s\u00fa v pr\u00edpade konkurzu, vyrovnania alebo likvid\u00e1cie skupiny podriaden\u00e9 poh\u013ead\u00e1vkam ostatn\u00fdch verite\u013eov. N\u00e1kladov\u00e9 \u00faroky platen\u00e9 za prijat\u00e9 podriaden\u00e9 dlhy sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. Podriaden\u00fd dlh predstavuje finan\u010dn\u00fd z\u00e1v\u00e4zok p\u00f4vodne ocenen\u00fd v re\u00e1lnej hodnote po odpo\u010d\u00edtan\u00ed transak\u010dn\u00fdch n\u00e1kladov. N\u00e1sledne sa oce\u0148uje v amortizovan\u00fdch n\u00e1kladoch na z\u00e1klade met\u00f3dy efekt\u00edvnej \u00farokovej miery. S\u00fa\u010das\u0165ou finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa skupinou emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere. \n \n \n 7. Finan\u010dn\u00e9 z\u00e1v\u00e4zky ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t (FVTPL) Skupina v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na kr\u00e1tko (\u201ekr\u00e1tky predaj\u201d) a z\u00e1porn\u00fa re\u00e1lnu hodnotu deriv\u00e1tov z portf\u00f3lia finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie a skupinou vydan\u00e9 cenn\u00e9 papiere, ktor\u00e9 skupina zabezpe\u010duje a prece\u0148uj\u00fa sa na re\u00e1lnu hodnotu z titulu zabezpe\u010den\u00e9ho rizika. \n \n \n \n r) Klasifikovanie z\u00e1v\u00e4zkov Skupina klasifikuje z\u00e1v\u00e4zky na konci \u00fa\u010dtovn\u00e9ho obdobia ako kr\u00e1tkodob\u00fd z\u00e1v\u00e4zok, ak: \u2022 z\u00e1v\u00e4zok dr\u017e\u00ed prim\u00e1rne na \u00fa\u010dely obchodovania, \u2022 z\u00e1v\u00e4zok sa m\u00e1 vyrovna\u0165 do dvan\u00e1stich mesiacov po obdob\u00ed vykazovania; alebo \u2022 skupina nem\u00e1 bezpodmiene\u010dn\u00e9 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia odlo\u017ei\u0165 vyrovnanie z\u00e1v\u00e4zku po\u010das obdobia najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia. Ostatn\u00e9 z\u00e1v\u00e4zky s\u00fa klasifikovan\u00e9 ako dlhodob\u00e9. Ako dlhodob\u00fd by bol klasifikovan\u00fd aj z\u00e1v\u00e4zok, ak skupina m\u00e1 pr\u00e1vo na konci \u00fa\u010dtovn\u00e9ho obdobia refinancova\u0165 alebo op\u00e4tovne obnovi\u0165 z\u00e1v\u00e4zok na obdobie najmenej 12 mesiacov po skon\u010den\u00ed \u00fa\u010dtovn\u00e9ho obdobia v s\u00falade s pr\u00edslu\u0161enstvom existuj\u00facej p\u00f4\u017ei\u010dky a to aj vtedy, ak by bol inak splatn\u00fd po\u010das krat\u0161ieho obdobia. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309100446805": { "value": "\n 6. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote (AC) V\u0161etky z\u00e1v\u00e4zky skupiny, s v\u00fdnimkou finan\u010dn\u00fdch z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie, emitovan\u00fdch cenn\u00fdch papierov, ktor\u00e9 s\u00fa hed\u017eovan\u00e9 a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov, s\u00fa vykazovan\u00e9 v amortizovanej hodnote. V r\u00e1mci polo\u017eky finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote skupina vykazuje podriaden\u00fd dlh. Podriaden\u00fd dlh predstavuje cudz\u00ed zdroj skupiny, pri\u010dom n\u00e1roky na jeho vyplatenie s\u00fa v pr\u00edpade konkurzu, vyrovnania alebo likvid\u00e1cie skupiny podriaden\u00e9 poh\u013ead\u00e1vkam ostatn\u00fdch verite\u013eov. N\u00e1kladov\u00e9 \u00faroky platen\u00e9 za prijat\u00e9 podriaden\u00e9 dlhy sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. Podriaden\u00fd dlh predstavuje finan\u010dn\u00fd z\u00e1v\u00e4zok p\u00f4vodne ocenen\u00fd v re\u00e1lnej hodnote po odpo\u010d\u00edtan\u00ed transak\u010dn\u00fdch n\u00e1kladov. N\u00e1sledne sa oce\u0148uje v amortizovan\u00fdch n\u00e1kladoch na z\u00e1klade met\u00f3dy efekt\u00edvnej \u00farokovej miery. S\u00fa\u010das\u0165ou finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote s\u00fa skupinou emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309105732532": { "value": "\n h) Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Re\u00e1lne hodnoty finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov sa ur\u010duj\u00fa takto: \u2022 Re\u00e1lna hodnota finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov so \u0161tandardn\u00fdmi vz\u0165ahmi a podmienkami, ktor\u00e9 sa obchoduj\u00fa na akt\u00edvnom likvidnom trhu, sa ur\u010duje na z\u00e1klade cien k\u00f3tovan\u00fdch na trhu (zah\u0155\u0148a k\u00f3tovan\u00e9 dlhopisy s mo\u017enos\u0165ou odk\u00fapenia, zmenky, dlhopisy a nevypovedate\u013en\u00e9 dlhopisy). \u2022 Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov sa vypo\u010d\u00edta pomocou k\u00f3tovan\u00fdch cien; ak tieto ceny nie s\u00fa dostupn\u00e9, vypo\u010d\u00edtava sa na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov pomocou vhodnej v\u00fdnosovej krivky pre trvanie n\u00e1strojov pre nevypovedate\u013en\u00e9 deriv\u00e1ty a pomocou oce\u0148ovacieho modelu opci\u00ed na vypovedate\u013en\u00e9 deriv\u00e1ty. Forwardov\u00e9 menov\u00e9 kontrakty sa oce\u0148uj\u00fa na z\u00e1klade k\u00f3tovan\u00fdch forwardov\u00fdch v\u00fdmenn\u00fdch kurzov a v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb pod\u013ea splatnosti dan\u00e9ho kontraktu. \u00darokov\u00e9 swapy sa oce\u0148uj\u00fa s\u00fa\u010dasnou hodnotou bud\u00facich pe\u0148a\u017en\u00fdch tokov odhadovan\u00fdch a diskontovan\u00fdch na z\u00e1klade pr\u00edslu\u0161n\u00fdch v\u00fdnosov\u00fdch kriviek odvoden\u00fdch od k\u00f3tovan\u00fdch \u00farokov\u00fdch sadzieb. Re\u00e1lna hodnota deriv\u00e1tov\u00fdch n\u00e1strojov je upraven\u00e1 o kreditn\u00e9 riziko protistrany. \u2022 Re\u00e1lna hodnota in\u00e9ho finan\u010dn\u00e9ho majetku a finan\u010dn\u00fdch z\u00e1v\u00e4zkov (okrem t\u00fdch uveden\u00fdch vy\u0161\u0161ie) sa ur\u010duje v s\u00falade so v\u0161eobecne uzn\u00e1van\u00fdmi oce\u0148ovac\u00edmi modelmi na z\u00e1klade anal\u00fdzy diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov. \u2022 \u00darove\u0148 1 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien (neupraven\u00fdch) na akt\u00edvnych trhoch pri identickom akt\u00edve alebo z\u00e1v\u00e4zku,\n \n \n \u2022 \u00darove\u0148 2 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny zahrnut\u00e9 v r\u00e1mci \u00darovne 1, ktor\u00e9 s\u00fa stanoven\u00e9 pre akt\u00edvum alebo z\u00e1v\u00e4zok priamo (t. j. ako ceny) alebo nepriamo (t. j. odvoden\u00e9 od cien), \u2022 \u00darove\u0148 3 \u2013 ocenenie re\u00e1lnou hodnotou odvodenou od met\u00f3d oce\u0148ovania, ktor\u00e9 zah\u0155\u0148aj\u00fa vstupn\u00e9 inform\u00e1cie t\u00fdkaj\u00face sa akt\u00edva alebo z\u00e1v\u00e4zku, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na zistite\u013en\u00fdch trhov\u00fdch \u00fadajoch (nezistite\u013en\u00e9 vstupy \u2013 fixn\u00e1 kreditn\u00e1 prir\u00e1\u017eka/ zr\u00e1\u017eka, dostupn\u00e9 finan\u010dn\u00e9 v\u00fdkazy a pod.). Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch) skupina zarad\u00ed dan\u00fd finan\u010dn\u00fd n\u00e1stroj pod\u013ea zistenia trhovej ceny do \u00farovne 1. V pr\u00edpade, ak sa neobchoduje s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina oce\u0148uje cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny. Preh\u013ead v\u00fd\u0161ky finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00fdch pod\u013ea \u00farovn\u00ed stanovenia ich re\u00e1lnej hodnoty je uveden\u00fd v polo\u017eke \u201eRe\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov\u201c. V pr\u00edpade stanovenia re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov, ktor\u00e9 nie s\u00fa prece\u0148ovan\u00e9 na re\u00e1lnu hodnotu, vyu\u017e\u00edva skupina met\u00f3du \u010distej s\u00fa\u010dasnej hodnoty s vyu\u017eit\u00edm z\u00e1kladn\u00fdch \u00farokov\u00fdch sadzieb jednotliv\u00fdch mien zverej\u0148ovan\u00fdch centr\u00e1lnymi bankami, ktor\u00e9 aproximuj\u00fa trhov\u00e9 sadzby upraven\u00e9 o priemern\u00fa prir\u00e1\u017eku za systematick\u00e9 riziko. Presuny medzi \u00farov\u0148ami ocenenia V pr\u00edpade ocenenia cenn\u00e9ho papiera re\u00e1lnou hodnotou odvodenou z k\u00f3tovan\u00fdch cien \u2013 \u00farove\u0148 1 a dan\u00fd cenn\u00fd papier je vyraden\u00fd z obchodovania na burze cenn\u00fdch papierov, ako aj z benchmarku NBS, skupina uveden\u00fd cenn\u00fd papier presunie do \u00farovne 2. Ak bol cenn\u00fd papier na za\u010diatku prim\u00e1rne ocenen\u00fd teoretickou cenou \u2013 \u00farove\u0148 2, skupina men\u00ed zaradenie cenn\u00e9ho papiera z \u00farovne 2 do \u00farovne 1 uskuto\u010dnen\u00edm prv\u00e9ho obchodu na burze cenn\u00fdch papierov a zverejnen\u00edm jeho ceny. V pr\u00edpade, ak sa s dan\u00fdm papierom v nasledovn\u00fdch d\u0148och nebude obchodova\u0165 a nezverejn\u00ed sa cena cenn\u00e9ho papiera, bude dan\u00fd cenn\u00fd papier preveden\u00fd nasp\u00e4\u0165 do \u00farovne 2.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306164223505": { "value": "\n i) Zmluvy o predaji a sp\u00e4tnom odk\u00fapen\u00ed \u2013 repotransakcie Skupina vykazuje dlhov\u00e9 cenn\u00e9 papiere predan\u00e9 na z\u00e1klade zml\u00fav o predaji a sp\u00e4tnom odk\u00fapen\u00ed (\u201erepotransakcie\u201c) vo v\u00fdkaze o finan\u010dnej situ\u00e1cii aj na\u010falej v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Z\u00e1v\u00e4zky vo\u010di protistrane sa vykazuj\u00fa v polo\u017eke \u201eFinan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Dlhov\u00e9 cenn\u00e9 papiere nak\u00fapen\u00e9 na z\u00e1klade zml\u00fav o n\u00e1kupe a sp\u00e4tnom predaji (\u201eobr\u00e1ten\u00e9 repotransakcie\u201d) sa vykazuj\u00fa v pods\u00favahe a zaplaten\u00e9 finan\u010dn\u00e9 prostriedky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii ako akt\u00edva v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Rozdiel medzi cenami pri predaji a sp\u00e4tnom odk\u00fapen\u00ed sa vykazuje ako \u00farok a \u010dasovo rozli\u0161uje po\u010das trvania zmluvy pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309104625555": { "value": "\n \n \n \n j) Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o opr\u00e1vky/ amortiz\u00e1ciu spolu s kumulovan\u00fdmi stratami zo zn\u00ed\u017eenia hodnoty. V\u00fd\u0161ka odpisov sa po\u010d\u00edta pomocou met\u00f3dy rovnomern\u00fdch odpisov pod\u013ea odhadovanej doby pou\u017eite\u013enosti. Nedokon\u010den\u00e9 hmotn\u00e9 invest\u00edcie, pozemky a umeleck\u00e9 zbierky sa neodpisuj\u00fa. Odhadovan\u00e1 ekonomick\u00e1 \u017eivotnos\u0165 dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v rokoch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Stroje a zariadenia, po\u010d\u00edta\u010de, dopravn\u00e9 prostriedky do 6
Softv\u00e9r do 17
Invent\u00e1r a vybavenie 6 \u2013 10
Energetick\u00e9 pr\u00edstroje a zariadenia 10 \u2013 15
Optick\u00e1 sie\u0165 30
Budovy a stavby do 40
\n \n \n \n \n \n k) Goodwill Goodwill predstavuje prebytok obstar\u00e1vacej ceny, ktor\u00e1 prevy\u0161uje re\u00e1lnu hodnotu identifikovate\u013en\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov obstaranej spolo\u010dnosti ku d\u0148u jej obstarania. Goodwill je prvotne vyk\u00e1zan\u00fd v obstar\u00e1vacej cene a n\u00e1sledne sa jeho hodnota upravuje o akumulovan\u00e9 straty zo zn\u00ed\u017eenia jeho hodnoty. Goodwill sa testuje raz alebo viackr\u00e1t ro\u010dne, pokia\u013e udalosti alebo zmeny okolnost\u00ed nazna\u010duj\u00fa, \u017ee by sa jeho hodnota zn\u00ed\u017eila v s\u00falade s IAS 36 \u2013 Zn\u00ed\u017eenie hodnoty akt\u00edv. Zn\u00ed\u017eenie hodnoty goodwillu nemo\u017eno v nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach zru\u0161i\u0165. \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309103251471": { "value": "\n \n \n j) Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o opr\u00e1vky/ amortiz\u00e1ciu spolu s kumulovan\u00fdmi stratami zo zn\u00ed\u017eenia hodnoty. V\u00fd\u0161ka odpisov sa po\u010d\u00edta pomocou met\u00f3dy rovnomern\u00fdch odpisov pod\u013ea odhadovanej doby pou\u017eite\u013enosti. Nedokon\u010den\u00e9 hmotn\u00e9 invest\u00edcie, pozemky a umeleck\u00e9 zbierky sa neodpisuj\u00fa. Odhadovan\u00e1 ekonomick\u00e1 \u017eivotnos\u0165 dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v rokoch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Stroje a zariadenia, po\u010d\u00edta\u010de, dopravn\u00e9 prostriedky do 6
Softv\u00e9r do 17
Invent\u00e1r a vybavenie 6 \u2013 10
Energetick\u00e9 pr\u00edstroje a zariadenia 10 \u2013 15
Optick\u00e1 sie\u0165 30
Budovy a stavby do 40
\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309104309414": { "value": "\n \n j) Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o opr\u00e1vky/ amortiz\u00e1ciu spolu s kumulovan\u00fdmi stratami zo zn\u00ed\u017eenia hodnoty. V\u00fd\u0161ka odpisov sa po\u010d\u00edta pomocou met\u00f3dy rovnomern\u00fdch odpisov pod\u013ea odhadovanej doby pou\u017eite\u013enosti. Nedokon\u010den\u00e9 hmotn\u00e9 invest\u00edcie, pozemky a umeleck\u00e9 zbierky sa neodpisuj\u00fa. Odhadovan\u00e1 ekonomick\u00e1 \u017eivotnos\u0165 dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v rokoch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Stroje a zariadenia, po\u010d\u00edta\u010de, dopravn\u00e9 prostriedky do 6
Softv\u00e9r do 17
Invent\u00e1r a vybavenie 6 \u2013 10
Energetick\u00e9 pr\u00edstroje a zariadenia 10 \u2013 15
Optick\u00e1 sie\u0165 30
Budovy a stavby do 40
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309104834840": { "value": "\n j) Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o opr\u00e1vky/ amortiz\u00e1ciu spolu s kumulovan\u00fdmi stratami zo zn\u00ed\u017eenia hodnoty. V\u00fd\u0161ka odpisov sa po\u010d\u00edta pomocou met\u00f3dy rovnomern\u00fdch odpisov pod\u013ea odhadovanej doby pou\u017eite\u013enosti. Nedokon\u010den\u00e9 hmotn\u00e9 invest\u00edcie, pozemky a umeleck\u00e9 zbierky sa neodpisuj\u00fa. Odhadovan\u00e1 ekonomick\u00e1 \u017eivotnos\u0165 dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v rokoch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Stroje a zariadenia, po\u010d\u00edta\u010de, dopravn\u00e9 prostriedky do 6
Softv\u00e9r do 17
Invent\u00e1r a vybavenie 6 \u2013 10
Energetick\u00e9 pr\u00edstroje a zariadenia 10 \u2013 15
Optick\u00e1 sie\u0165 30
Budovy a stavby do 40
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309090351513": { "value": "\n \n k) Goodwill Goodwill predstavuje prebytok obstar\u00e1vacej ceny, ktor\u00e1 prevy\u0161uje re\u00e1lnu hodnotu identifikovate\u013en\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov obstaranej spolo\u010dnosti ku d\u0148u jej obstarania. Goodwill je prvotne vyk\u00e1zan\u00fd v obstar\u00e1vacej cene a n\u00e1sledne sa jeho hodnota upravuje o akumulovan\u00e9 straty zo zn\u00ed\u017eenia jeho hodnoty. Goodwill sa testuje raz alebo viackr\u00e1t ro\u010dne, pokia\u013e udalosti alebo zmeny okolnost\u00ed nazna\u010duj\u00fa, \u017ee by sa jeho hodnota zn\u00ed\u017eila v s\u00falade s IAS 36 \u2013 Zn\u00ed\u017eenie hodnoty akt\u00edv. Zn\u00ed\u017eenie hodnoty goodwillu nemo\u017eno v nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach zru\u0161i\u0165. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309092209000": { "value": "\n \n l) Zn\u00ed\u017eenie hodnoty hmotn\u00e9ho a nehmotn\u00e9ho majetku K d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky skupina posudzuje \u00fa\u010dtovn\u00fa hodnotu hmotn\u00e9ho a nehmotn\u00e9ho majetku, aby ur\u010dila, \u010di existuj\u00fa n\u00e1znaky, \u017ee hodnota dan\u00e9ho majetku sa zn\u00ed\u017eila. V pr\u00edpade v\u00fdskytu tak\u00fdchto n\u00e1znakov sa vypracuje odhad n\u00e1vratnej hodnoty dan\u00e9ho majetku, aby sa ur\u010dil rozsah pr\u00edpadn\u00fdch str\u00e1t zo zn\u00ed\u017eenia jeho hodnoty. N\u00e1vratn\u00e1 hodnota sa rovn\u00e1 vy\u0161\u0161ej z hodn\u00f4t \u2013 re\u00e1lnej hodnote zn\u00ed\u017eenej o n\u00e1klady na predaj alebo s\u00fa\u010dasnej hodnote bud\u00facich pe\u0148a\u017en\u00fdch tokov, ktor\u00e9 sa o\u010dak\u00e1vaj\u00fa, \u017ee bud\u00fa z\u00edskan\u00e9 z dan\u00e9ho majetku. Ak jedna z uveden\u00fdch hodn\u00f4t prevy\u0161uje \u00fa\u010dtovn\u00fa hodnotu, druh\u00fa hodnotu netreba odhadova\u0165. Ak je odhad n\u00e1vratnej hodnoty majetku ni\u017e\u0161\u00ed ne\u017e jeho \u00fa\u010dtovn\u00e1 hodnota, zn\u00ed\u017ei sa \u00fa\u010dtovn\u00e1 hodnota dan\u00e9ho majetku na jeho n\u00e1vratn\u00fa hodnotu. Strata zo zn\u00ed\u017eenia hodnoty sa premietne do v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309103924098": { "value": "\n \n m) L\u00edzing Pod\u013ea IFRS 16 zmluva je n\u00e1jom, alebo obsahuje n\u00e1jom, ak pren\u00e1\u0161a pr\u00e1vo kontrolova\u0165 pou\u017e\u00edvanie identifikovan\u00e9ho majetku po\u010das ur\u010dit\u00e9ho obdobia za protihodnotu. Matersk\u00e1 spolo\u010dnos\u0165 si formou l\u00edzingu prenaj\u00edma priestory na bankov\u00fa \u010dinnos\u0165, pri\u010dom sa jedn\u00e1 o \u0161tandardn\u00e9 l\u00edzingov\u00e9 zmluvy so stanovenou cenou n\u00e1jmu, zmluvy neobsahuj\u00fa variabiln\u00e9 l\u00edzingov\u00e9 spl\u00e1tky. Pri tak\u00fdchto zmluv\u00e1ch model vy\u017eaduje, aby n\u00e1jomca ako majetok vyk\u00e1zal pr\u00e1vo pou\u017e\u00edvania (right of use), ktor\u00fd je prezentovan\u00fd v pozn\u00e1mke \u201eDlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201c a z\u00e1v\u00e4zok z pren\u00e1jmu vyk\u00e1zan\u00fd v pozn\u00e1mke \u201eFinan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote\u201c. Pr\u00e1vo pou\u017e\u00edvania sa odpisuje a z\u00e1v\u00e4zok sa \u00faro\u010d\u00ed. Toto m\u00e1 za n\u00e1sledok vy\u0161\u0161ie n\u00e1klady u v\u00e4\u010d\u0161iny l\u00edzingov hne\u010f na za\u010diatku, aj ke\u010f n\u00e1jomca plat\u00ed kon\u0161tantn\u00e9 ro\u010dn\u00e9 n\u00e1jomn\u00e9. Skupina pri stanoven\u00ed hodnoty l\u00edzingov\u00e9ho z\u00e1v\u00e4zku berie do \u00favahy v\u0161etky z\u00e1v\u00e4zky, vr\u00e1tane opci\u00ed na pred\u013a\u017eenie alebo skr\u00e1tenie kontraktu. Uplatnenie opci\u00ed v\u017edy z\u00e1le\u017e\u00ed od konkr\u00e9tnej situ\u00e1cie. \u0160tandard povo\u013euje aj nieko\u013eko v\u00fdnimiek pre n\u00e1jomcu, ktor\u00e9 obsahuj\u00fa: \u2022 l\u00edzingy s dobou n\u00e1jmu 12 mesiacov a menej a ktor\u00e9 neobsahuj\u00fa k\u00fapnu opciu, \u2022 l\u00edzingy, pri ktor\u00fdch predmet n\u00e1jmu m\u00e1 n\u00edzku hodnotu (tzv. \u201esmall-ticket\u201d l\u00edzingy). Skupina uplat\u0148uje obidve v\u00fdnimky. \u00dahrady n\u00e1jomn\u00e9ho pri kr\u00e1tkodobom pren\u00e1jme do 12 mesiacov s\u00fa vyk\u00e1zan\u00e9 v s\u00fahrnom v\u00fdkaze ziskov a str\u00e1t v obdob\u00ed, za ktor\u00e9 s\u00fa platen\u00e9. Rovnak\u00fd \u00fa\u010dtovn\u00fd postup je uplatnen\u00fd pri pren\u00e1jme predmetov s n\u00edzkou obstar\u00e1vacou hodnotou. Za n\u00edzku obstar\u00e1vaciu cenu skupina pova\u017euje predmety, ktor\u00fdch cena je maxim\u00e1lne 5 000 EUR. Skupina ako prenaj\u00edmate\u013e V pr\u00edpade postavenia skupiny ako prenaj\u00edmate\u013ea, skupina prvotne posudzuje, \u010di l\u00edzing m\u00e1 formu finan\u010dn\u00e9ho alebo operat\u00edvneho l\u00edzingu. Pre klasifik\u00e1ciu l\u00edzingu skupina realizuje celkov\u00e9 pos\u00fadenie, \u010di v r\u00e1mci l\u00edzingu sa pres\u00favaj\u00fa takmer v\u0161etky rizik\u00e1 a v\u00fdhody vypl\u00fdvaj\u00face z vlastn\u00edctva akt\u00edva. V pr\u00edpade presunu takmer v\u0161etk\u00fdch riz\u00edk a v\u00fdhod, dan\u00fd l\u00edzing sa klasifikuje ako finan\u010dn\u00fd. V opa\u010dnom pr\u00edpade ako operat\u00edvny l\u00edzing. Jedn\u00fdm z indik\u00e1torov finan\u010dn\u00e9ho l\u00edzingu je d\u013a\u017eka pren\u00e1jmu trvaj\u00faca po\u010das takmer celkovej ekonomickej \u017eivotnosti akt\u00edva. Skupina vykazuje spl\u00e1tky n\u00e1jomn\u00e9ho v r\u00e1mci operat\u00edvneho l\u00edzingu na rovnomernej b\u00e1ze po\u010das trvania pren\u00e1jmu v pozn\u00e1mke \u201eOstatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata)\u201c v polo\u017eke \u201eV\u00fdnosy z nebankov\u00fdch \u010dinnost\u00ed\u201c. Skupina ako n\u00e1jomca Skupina si prenaj\u00edma nehnute\u013enosti a in\u00fd podobn\u00fd majetok (obchodn\u00e9 priestory pobo\u010diek, parkovacie miesta, d\u00e1tov\u00e9 centrum a pod.) v r\u00e1mci dlhodobej\u0161ieho pren\u00e1jmu. Inform\u00e1cie o majetku prenajatom formou l\u00edzingu s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eDlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201c v polo\u017eke \u201ePozemky a budovy \u2013 Pr\u00e1vo na u\u017e\u00edvanie\u201c. Inform\u00e1cie o l\u00edzingoch, kde skupina je ako n\u00e1jomca, s\u00fa prezentovan\u00e9 v pozn\u00e1mke \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309085038705": { "value": "\n \n n) Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj s\u00fa, ke\u010f sa pr\u00edslu\u0161n\u00e1 \u00fa\u010dtovn\u00e1 hodnota z\u00edska sp\u00e4\u0165 viac prostredn\u00edctvom predajnej transakcie, ako prostredn\u00edctvom nepretr\u017eit\u00e9ho pou\u017e\u00edvania. T\u00e1to podmienka sa pova\u017euje za splnen\u00fa, iba ak je predaj vysoko pravdepodobn\u00fd a majetok (alebo skupiny na vyradenie) je okam\u017eite k dispoz\u00edcii na predaj a okrem toho sa mana\u017ement zaviazal k predaju. Okrem toho mus\u00ed by\u0165 predajn\u00e1 transakcia ukon\u010den\u00e1 do dvan\u00e1stich mesiacov. Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj sa oce\u0148uj\u00fa ni\u017e\u0161ou sumou ako p\u00f4vodn\u00e1 \u00fa\u010dtovn\u00e1 hodnota alebo re\u00e1lna hodnota zn\u00ed\u017een\u00e1 o n\u00e1klady na predaj a vykazuj\u00fa sa v polo\u017eke \u201eNeobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj\u201c. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309085208323": { "value": "\n n) Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj s\u00fa, ke\u010f sa pr\u00edslu\u0161n\u00e1 \u00fa\u010dtovn\u00e1 hodnota z\u00edska sp\u00e4\u0165 viac prostredn\u00edctvom predajnej transakcie, ako prostredn\u00edctvom nepretr\u017eit\u00e9ho pou\u017e\u00edvania. T\u00e1to podmienka sa pova\u017euje za splnen\u00fa, iba ak je predaj vysoko pravdepodobn\u00fd a majetok (alebo skupiny na vyradenie) je okam\u017eite k dispoz\u00edcii na predaj a okrem toho sa mana\u017ement zaviazal k predaju. Okrem toho mus\u00ed by\u0165 predajn\u00e1 transakcia ukon\u010den\u00e1 do dvan\u00e1stich mesiacov. Neobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj sa oce\u0148uj\u00fa ni\u017e\u0161ou sumou ako p\u00f4vodn\u00e1 \u00fa\u010dtovn\u00e1 hodnota alebo re\u00e1lna hodnota zn\u00ed\u017een\u00e1 o n\u00e1klady na predaj a vykazuj\u00fa sa v polo\u017eke \u201eNeobe\u017en\u00e9 akt\u00edva dr\u017ean\u00e9 na predaj\u201c. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309103015472": { "value": "\n o) Rezervy na z\u00e1v\u00e4zky Ak je skupina vystaven\u00e1 potenci\u00e1lnym z\u00e1v\u00e4zkom zo s\u00fadnych sporov alebo nepriamym z\u00e1v\u00e4zkom, ktor\u00e9 s\u00fa d\u00f4sledkom minulej udalosti, pri\u010dom je pravdepodobn\u00e9, \u017ee na vyrovnanie t\u00fdchto z\u00e1v\u00e4zkov bude treba vynalo\u017ei\u0165 pe\u0148a\u017en\u00e9 prostriedky, \u010do m\u00e1 za n\u00e1sledok zn\u00ed\u017eenie zdrojov predstavuj\u00facich ekonomick\u00fd \u00fa\u017eitok a v\u00fd\u0161ku vypl\u00fdvaj\u00facej straty mo\u017eno primerane odhadn\u00fa\u0165, hodnota rezerv na z\u00e1v\u00e4zky sa vykazuje ako n\u00e1klad a z\u00e1v\u00e4zok. Ak\u00e1ko\u013evek strata s\u00favisiaca so za\u00fa\u010dtovan\u00edm rezervy na z\u00e1v\u00e4zky sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t za pr\u00edslu\u0161n\u00e9 obdobie. \n \n p) Rezervy na zamestnaneck\u00e9 po\u017eitky Matersk\u00e1 spolo\u010dnos\u0165 m\u00e1 dlhodob\u00e9 programy so stanoven\u00fdmi po\u017eitkami pozost\u00e1vaj\u00face z jednorazov\u00e9ho pr\u00edspevku pri odchode do d\u00f4chodku. K 31. decembru 2025 mala matersk\u00e1 spolo\u010dnos\u0165 v eviden\u010dnom stave 3 389 zamestnancov, ktor\u00ed boli s\u00fa\u010das\u0165ou programu (31. december 2024: 3 407 zamestnancov). Sp\u00f4sob v\u00fdpo\u010dtu z\u00e1v\u00e4zku vych\u00e1dza z poistnomatematick\u00fdch v\u00fdpo\u010dtov, ktor\u00e9 s\u00fa zalo\u017een\u00e9 na veku zamestnanca, odpracovan\u00fdch rokoch, fluktu\u00e1cii, \u00famrtnostn\u00fdch tabu\u013ek\u00e1ch a diskontn\u00fdch \u00farokov\u00fdch sadzb\u00e1ch. \n \n N\u00e1klady na zamestnaneck\u00e9 po\u017eitky sa odhaduj\u00fa met\u00f3dou projektovanej jednotky kreditu s poistnomatematick\u00fdm ocenen\u00edm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky a oce\u0148uj\u00fa v s\u00fa\u010dasnej hodnote predpokladan\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch v\u00fddavkov diskontovan\u00fdch \u00farokovou sadzbou pribli\u017euj\u00facou sa sadzbe cenn\u00fdch papierov s pevn\u00fdm v\u00fdnosom s investi\u010dn\u00fdm stup\u0148om. Zisky a straty zo z\u00e1v\u00e4zku z rezervy na pr\u00edspevok pri odchode do d\u00f4chodku sa vykazuj\u00fa v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d, kde s\u00fa uveden\u00e9 aj hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch. Diskont zo z\u00e1v\u00e4zku z tejto rezervy sa vykazuje v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. V\u00fd\u0161ka rezervy na zamestnaneck\u00e9 po\u017eitky sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eRezervy na z\u00e1v\u00e4zky\u201d. Skupina m\u00e1 tie\u017e program so stanoven\u00fdmi pr\u00edspevkami pre zamestnancov. V\u0161etky pr\u00edspevky spolo\u010dnosti s\u00fa zahrnut\u00e9 v osobn\u00fdch n\u00e1kladoch v pozn\u00e1mke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309092513199": { "value": "\n p) Rezervy na zamestnaneck\u00e9 po\u017eitky Matersk\u00e1 spolo\u010dnos\u0165 m\u00e1 dlhodob\u00e9 programy so stanoven\u00fdmi po\u017eitkami pozost\u00e1vaj\u00face z jednorazov\u00e9ho pr\u00edspevku pri odchode do d\u00f4chodku. K 31. decembru 2025 mala matersk\u00e1 spolo\u010dnos\u0165 v eviden\u010dnom stave 3 389 zamestnancov, ktor\u00ed boli s\u00fa\u010das\u0165ou programu (31. december 2024: 3 407 zamestnancov). Sp\u00f4sob v\u00fdpo\u010dtu z\u00e1v\u00e4zku vych\u00e1dza z poistnomatematick\u00fdch v\u00fdpo\u010dtov, ktor\u00e9 s\u00fa zalo\u017een\u00e9 na veku zamestnanca, odpracovan\u00fdch rokoch, fluktu\u00e1cii, \u00famrtnostn\u00fdch tabu\u013ek\u00e1ch a diskontn\u00fdch \u00farokov\u00fdch sadzb\u00e1ch. \n \n N\u00e1klady na zamestnaneck\u00e9 po\u017eitky sa odhaduj\u00fa met\u00f3dou projektovanej jednotky kreditu s poistnomatematick\u00fdm ocenen\u00edm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky a oce\u0148uj\u00fa v s\u00fa\u010dasnej hodnote predpokladan\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch v\u00fddavkov diskontovan\u00fdch \u00farokovou sadzbou pribli\u017euj\u00facou sa sadzbe cenn\u00fdch papierov s pevn\u00fdm v\u00fdnosom s investi\u010dn\u00fdm stup\u0148om. Zisky a straty zo z\u00e1v\u00e4zku z rezervy na pr\u00edspevok pri odchode do d\u00f4chodku sa vykazuj\u00fa v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d, kde s\u00fa uveden\u00e9 aj hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch. Diskont zo z\u00e1v\u00e4zku z tejto rezervy sa vykazuje v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. V\u00fd\u0161ka rezervy na zamestnaneck\u00e9 po\u017eitky sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eRezervy na z\u00e1v\u00e4zky\u201d. Skupina m\u00e1 tie\u017e program so stanoven\u00fdmi pr\u00edspevkami pre zamestnancov. V\u0161etky pr\u00edspevky spolo\u010dnosti s\u00fa zahrnut\u00e9 v osobn\u00fdch n\u00e1kladoch v pozn\u00e1mke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310110739637": { "value": "\n N\u00e1klady na zamestnaneck\u00e9 po\u017eitky sa odhaduj\u00fa met\u00f3dou projektovanej jednotky kreditu s poistnomatematick\u00fdm ocenen\u00edm k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky a oce\u0148uj\u00fa v s\u00fa\u010dasnej hodnote predpokladan\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch v\u00fddavkov diskontovan\u00fdch \u00farokovou sadzbou pribli\u017euj\u00facou sa sadzbe cenn\u00fdch papierov s pevn\u00fdm v\u00fdnosom s investi\u010dn\u00fdm stup\u0148om. Zisky a straty zo z\u00e1v\u00e4zku z rezervy na pr\u00edspevok pri odchode do d\u00f4chodku sa vykazuj\u00fa v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d, kde s\u00fa uveden\u00e9 aj hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch. Diskont zo z\u00e1v\u00e4zku z tejto rezervy sa vykazuje v be\u017enom \u00fa\u010dtovnom obdob\u00ed vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady\u201d. V\u00fd\u0161ka rezervy na zamestnaneck\u00e9 po\u017eitky sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eRezervy na z\u00e1v\u00e4zky\u201d. Skupina m\u00e1 tie\u017e program so stanoven\u00fdmi pr\u00edspevkami pre zamestnancov. V\u0161etky pr\u00edspevky spolo\u010dnosti s\u00fa zahrnut\u00e9 v osobn\u00fdch n\u00e1kladoch v pozn\u00e1mke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. \n \n N\u00e1klady predstavuj\u00fa zn\u00ed\u017eenia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou \u00fabytku akt\u00edv alebo zn\u00ed\u017eenia ich u\u017eito\u010dnosti alebo vzniku z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zn\u00ed\u017eeniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na rozdelenie zisku akcion\u00e1rom. Pri \u00fa\u010dtovan\u00ed n\u00e1kladov a v\u00fdnosov skupina posudzuje ka\u017ed\u00fa zmluvu a podmienky produktu osobitne s cie\u013eom ur\u010di\u0165: \u2022 slu\u017ebu alebo in\u00e9 plnenie, za ktor\u00e9 je odmena prijat\u00e1 alebo platen\u00e1, \u2022 obdobie, v ktorom maj\u00fa by\u0165 v\u00fdnosy alebo n\u00e1klady vyk\u00e1zan\u00e9, \u2022 spr\u00e1vnu v\u00fd\u0161ku v\u00fdnosov alebo n\u00e1kladov, ktor\u00e9 maj\u00fa by\u0165 vyk\u00e1zan\u00e9 v z\u00e1vislosti od podmienok produktu alebo zmluvy, \u2022 spr\u00e1vne vyk\u00e1zanie v\u0161etk\u00fdch diskontov a rabatov s\u00favisiacich s prijat\u00fdm alebo poskytnut\u00fdm plnen\u00edm, \u2022 v\u00fdznamn\u00fd finan\u010dn\u00fd komponent, ak ho plnenie obsahuje, \u2022 nefinan\u010dn\u00e9 plnenia, \u2022 odmeny klientom, \u2022 neist\u00e9 v\u00fdnosy. \n \n \n 1. \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru Platen\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa transak\u010dn\u00e9 n\u00e1klady. Transak\u010dn\u00e9 n\u00e1klady predstavuj\u00fa inkrement\u00e1lne n\u00e1klady, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou efekt\u00edvnej \u00farokovej miery a ktor\u00e9 mo\u017eno priamo priradi\u0165 nadobudnutiu, vydaniu alebo disponovaniu s finan\u010dn\u00fdm akt\u00edvom alebo s finan\u010dn\u00fdm pas\u00edvom. Inkrement\u00e1lny v\u00fddaj je v\u00fddaj, ktor\u00fd by nevznikol, keby skupina nenadobudla, nevydala alebo nedisponovala s finan\u010dn\u00fdm n\u00e1strojom. \n Prijat\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa po\u010diato\u010dn\u00e9 poplatky, ktor\u00e9 skupina z\u00edska v s\u00favislosti s nadobudnut\u00edm/poskytnut\u00edm finan\u010dn\u00e9ho n\u00e1stroja a zah\u0155\u0148aj\u00fa kompenz\u00e1ciu za tak\u00e9 aktivity, ako je hodnotenie finan\u010dn\u00e9ho stavu dl\u017en\u00edka, hodnotenie a evidencia garanci\u00ed, z\u00e1ruk a in\u00fdch zabezpe\u010dovac\u00edch opatren\u00ed, pr\u00edprava a spracovanie dokumentov a uzatvorenie transakcie. Efekt\u00edvna \u00farokov\u00e1 miera je sadzba, ktor\u00e1 presne diskontuje predpokladan\u00fa v\u00fd\u0161ku bud\u00facich pe\u0148a\u017en\u00fdch tokov po\u010das predpokladanej ekonomickej \u017eivotnosti finan\u010dn\u00e9ho majetku, pr\u00edpadne po\u010das krat\u0161ieho obdobia. \n \n \u00darokov\u00e9 v\u00fdnosy, n\u00e1klady a poplatky \u00farokov\u00e9ho charakteru vznikaj\u00face zo v\u0161etk\u00fdch \u00faro\u010den\u00fdch n\u00e1strojov okrem polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa \u010dasovo rozli\u0161uj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t pomocou met\u00f3dy efekt\u00edvnej \u00farokovej miery.\n \u00darokov\u00fd v\u00fdnos z polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n \n V\u00fdnosov\u00e9/(n\u00e1kladov\u00e9) \u00faroky z cenn\u00fdch papierov zah\u0155\u0148aj\u00fa v\u00fdnosy z kup\u00f3nov s pevnou a pohyblivou \u00farokovou sadzbou a amortizovan\u00fdm diskontom alebo pr\u00e9miou. V pr\u00edpade, ak je skupina zmluvnou stranou kontraktu, kde je platba za prijat\u00e9 alebo poskytnut\u00e9 plnenie odlo\u017een\u00e1, v\u00fdnosy alebo n\u00e1klady za slu\u017ebu sa vyk\u00e1\u017eu vo v\u00fd\u0161ke prisl\u00fachaj\u00facej cene slu\u017eby a osobitne sa vyk\u00e1\u017eu \u00farokov\u00e9 n\u00e1klady alebo v\u00fdnosy odzrkad\u013euj\u00face financovanie. \n \n \n 2. V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed Poplatky a prov\u00edzie, ktor\u00e9 netvoria s\u00fa\u010das\u0165 efekt\u00edvnej \u00farokovej miery, sa vykazuj\u00fa v n\u00e1kladoch a v\u00fdnosoch v z\u00e1vislosti na skuto\u010dnosti, \u010di slu\u017eba je poskytovan\u00e1 jednorazovo alebo po\u010das stanoven\u00e9ho obdobia. V pr\u00edpade, ak je slu\u017eba prijat\u00e1 alebo poskytovan\u00e9 po\u010das stanoven\u00e9ho obdobia, poplatky a prov\u00edzie sa \u010dasovo rozli\u0161uj\u00fa po\u010das tohto obdobia. Poplatky platen\u00e9 a prijat\u00e9 za jednorazov\u00fa slu\u017ebu s\u00fa vyk\u00e1zan\u00e9 okam\u017eite. Jedn\u00e1 sa o poplatky, ktor\u00e9 nes\u00favisia s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00fdch n\u00e1strojov, ale ide o poplatky, ktor\u00e9 skupina inkasuje alebo plat\u00ed za poskytnutie konkr\u00e9tnej slu\u017eby. \u010casovo nerozli\u0161ovan\u00e9 poplatky s\u00fa poplatky za slu\u017eby vedenia be\u017en\u00fdch \u00fa\u010dtov, realizovanie platobn\u00fdch pr\u00edkazov, spr\u00e1vu \u00faverov, poskytovanie inform\u00e1cii, vykonanie pokynov na n\u00e1kup a predaj cenn\u00fdch papierov pre klientov, spr\u00e1vu portf\u00f3li\u00ed klientskych cenn\u00fdch papierov a pod. Do tejto kateg\u00f3rie skupina zaradila aj prijat\u00e9 prov\u00edzie za sprostredkovanie poistenia pre klientov. Poplatky, ktor\u00e9 s\u00fa \u010dasovo rozl\u00ed\u0161en\u00e9 s\u00fa poplatky za garancie. Poplatky a prov\u00edzie sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto\u201c z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neprece\u0148ovan\u00fdch na re\u00e1lnu hodnotu. Skupina aplikuje \u0161tandard IFRS 15 na zmluvy so z\u00e1kazn\u00edkmi, ak: \u2022 zmluvn\u00e9 strany so zmluvou s\u00fahlasili, \u2022 je mo\u017en\u00e9 identifikova\u0165 pr\u00e1va ka\u017edej strany t\u00fdkaj\u00face sa prevedenia slu\u017eieb, \u2022 je mo\u017en\u00e9 identifikova\u0165 platobn\u00e9 podmienky, \u2022 zmluva m\u00e1 obchodn\u00fa podstatu, \u2022 je pravdepodobn\u00e9, \u017ee za poskytnut\u00fa slu\u017ebu skupina dostane protihodnotu.\n \n V zmluve skupina identifikuje ka\u017ed\u00fa povinnos\u0165 doda\u0165 slu\u017ebu alebo viacero slu\u017eieb, ktor\u00e9 s\u00fa odli\u0161n\u00e9. Ka\u017ed\u00e9 tak\u00e9to dodanie odli\u0161nej slu\u017eby skupina posudzuje a vykazuje osobitne. V\u00fdnosy s\u00fa \u00fa\u010dtovan\u00e9 v momente, ke\u010f je slu\u017eba dodan\u00e1, t. j. skupina si splnila povinnos\u0165 a z\u00e1kazn\u00edk m\u00e1 mo\u017enos\u0165 z\u00edska\u0165 \u00fa\u017eitky z dodanej slu\u017eby. V\u00fdnos sa vyk\u00e1\u017ee jednorazovo v pr\u00edpade, ak sa jedn\u00e1 o jednorazov\u00fa slu\u017ebu alebo postupne, ak je slu\u017eba dod\u00e1van\u00e1 postupne. Pre ka\u017ed\u00e9 dodanie slu\u017eby sa stanov\u00ed transak\u010dn\u00e1 cena. V pr\u00edpade, ak skupina prijme od klienta plnenie, ale sa o\u010dak\u00e1va, \u017ee \u010das\u0165 tohto plnenia alebo cel\u00e9 plnenie vr\u00e1ti, v\u00fdnos sa nevyk\u00e1\u017ee, prijat\u00e9 plnenie sa \u00fa\u010dtuje ako z\u00e1v\u00e4zok. V pr\u00edpade, ak transak\u010dn\u00e1 cena poskytuje klientovi alebo skupine v\u00fdznamn\u00fd prvok financovania dod\u00e1vky slu\u017eby, zlo\u017eka financovania a cena slu\u017eby sa vyk\u00e1\u017eu samostatne. \n \n u) Zda\u0148ovanie a odlo\u017een\u00e1 da\u0148 Da\u0148 z pr\u00edjmov vypo\u010d\u00edtala skupina v s\u00falade s predpismi platn\u00fdmi v Slovenskej republike na z\u00e1klade zdanite\u013en\u00e9ho zisku za dan\u00fd rok. Zdanite\u013en\u00fd zisk sa odli\u0161uje od zisku, ktor\u00fd je vyk\u00e1zan\u00fd vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t, preto\u017ee nezah\u0155\u0148a polo\u017eky v\u00fdnosov, resp. n\u00e1kladov, ktor\u00e9 s\u00fa zdanite\u013en\u00e9 alebo odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane v in\u00fdch rokoch, ani polo\u017eky, ktor\u00e9 nie s\u00fa zdanite\u013en\u00e9, resp. odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane. Z\u00e1v\u00e4zok skupiny zo splatnej dane sa vypo\u010d\u00edta pou\u017eit\u00edm sadzby dane platnej k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. Skupina implementovala pravidl\u00e1 z\u00e1kona o glob\u00e1lnej minim\u00e1lnej dani (Pillar II) v spolupr\u00e1ci s materskou spolo\u010dnos\u0165ou zostavuj\u00facou konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku za skupinu. Pravidl\u00e1 o glob\u00e1lnej dani (Pillar II) platia pre subjekty, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou nadn\u00e1rodnej skupiny podnikov, ktor\u00e9 dosiahli konsolidovan\u00fd zisk minim\u00e1lne 750 000 tis. EUR aspo\u0148 v dvoch \u00fa\u010dtovn\u00fdch obdobiach zo \u0161tyroch predch\u00e1dzaj\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed. Vzh\u013eadom na vysok\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie implement\u00e1cia z\u00e1kona nem\u00e1 finan\u010dn\u00fd dopad na skupinu. V zmysle z\u00e1kona \u010d. 507/2023\n \n Z.z. o dorovn\u00e1vacej dani na zabezpe\u010denie minim\u00e1lnej \u00farovne zdanenia nadn\u00e1rodn\u00fdch skup\u00edn podnikov a ve\u013ek\u00fdch vn\u00fatro\u0161t\u00e1tnych skup\u00edn je banka pova\u017eovan\u00e1 za tzv. z\u00e1kladn\u00fd subjekt a kvalifikuje sa v roku 2025 na uplatnenie V\u00fdnimky z v\u00fdpo\u010dtu dorovn\u00e1vacej dane na z\u00e1klade kvalifikovanej spr\u00e1vy pod\u013ea jednotliv\u00fdch \u0161t\u00e1tov (\u010falej \u201ev\u00fdnimka\u201d). Splnenie v\u00fdnimky banka predpoklad\u00e1 aj v nasleduj\u00facich prechodn\u00fdch obdobiach pod\u013ea tohto z\u00e1kona. Od 1. janu\u00e1ra 2024 vst\u00fapila do platnosti novela z\u00e1kona o osobitnom odvode z podnikania v regulovan\u00fdch odvetviach, ktor\u00e1 stanovuje povinnos\u0165 bank\u00e1m plati\u0165 osobitn\u00fd odvod od roku 2024. Po\u010das roka 2025 sa odvod plat\u00ed mesa\u010dne, vo v\u00fd\u0161ke koeficientu 0,0208, \u010do predstavuje sadzbu 24,96 % ro\u010dne z v\u00fdsledku hospod\u00e1renia upraven\u00e9ho na slovensk\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy a o koeficient vyjadruj\u00faci podiel v\u00fdnosov z bankov\u00fdch \u010dinnost\u00ed na celkov\u00fdch v\u00fdnosoch (po\u010das roka 2024 sadzba 30 %). Osobitn\u00fd odvod regulovan\u00fdch subjektov je da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Sadzba odvodu sa bude postupne zni\u017eova\u0165 ka\u017ed\u00fd rok o pribli\u017ene 5 % ro\u010dne, od roku 2028 bude 4,356 %. Pod\u013ea Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (IFRS) sa bankov\u00fd odvod pova\u017euje za formu splatnej dane. Pre da\u0148ov\u00e9 \u00fa\u010dely je klasifikovan\u00fd ako da\u0148ov\u00fd n\u00e1klad a vstupuje do v\u00fdpo\u010dtu z\u00e1kladu dane.\n \n Skupina implementovala Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed. V zmysle ustanoven\u00ed z\u00e1kona je skupina v postaven\u00ed platite\u013ea dane za klientov a z\u00e1rove\u0148 aj v postaven\u00ed da\u0148ovn\u00edka z transakci\u00ed banky podliehaj\u00facich dani. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309091850883": { "value": "\n \n s) Vykazovanie v\u00fdnosov a n\u00e1kladov V\u00fdnosy predstavuj\u00fa zv\u00fd\u0161enia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou zhodnotenia akt\u00edv, alebo zn\u00ed\u017eenia z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zv\u00fd\u0161eniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na vklady akcion\u00e1rov. \n \n N\u00e1klady predstavuj\u00fa zn\u00ed\u017eenia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou \u00fabytku akt\u00edv alebo zn\u00ed\u017eenia ich u\u017eito\u010dnosti alebo vzniku z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zn\u00ed\u017eeniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na rozdelenie zisku akcion\u00e1rom. Pri \u00fa\u010dtovan\u00ed n\u00e1kladov a v\u00fdnosov skupina posudzuje ka\u017ed\u00fa zmluvu a podmienky produktu osobitne s cie\u013eom ur\u010di\u0165: \u2022 slu\u017ebu alebo in\u00e9 plnenie, za ktor\u00e9 je odmena prijat\u00e1 alebo platen\u00e1, \u2022 obdobie, v ktorom maj\u00fa by\u0165 v\u00fdnosy alebo n\u00e1klady vyk\u00e1zan\u00e9, \u2022 spr\u00e1vnu v\u00fd\u0161ku v\u00fdnosov alebo n\u00e1kladov, ktor\u00e9 maj\u00fa by\u0165 vyk\u00e1zan\u00e9 v z\u00e1vislosti od podmienok produktu alebo zmluvy, \u2022 spr\u00e1vne vyk\u00e1zanie v\u0161etk\u00fdch diskontov a rabatov s\u00favisiacich s prijat\u00fdm alebo poskytnut\u00fdm plnen\u00edm, \u2022 v\u00fdznamn\u00fd finan\u010dn\u00fd komponent, ak ho plnenie obsahuje, \u2022 nefinan\u010dn\u00e9 plnenia, \u2022 odmeny klientom, \u2022 neist\u00e9 v\u00fdnosy. \n \n \n \n \n \n 1. \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru Platen\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa transak\u010dn\u00e9 n\u00e1klady. Transak\u010dn\u00e9 n\u00e1klady predstavuj\u00fa inkrement\u00e1lne n\u00e1klady, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou efekt\u00edvnej \u00farokovej miery a ktor\u00e9 mo\u017eno priamo priradi\u0165 nadobudnutiu, vydaniu alebo disponovaniu s finan\u010dn\u00fdm akt\u00edvom alebo s finan\u010dn\u00fdm pas\u00edvom. Inkrement\u00e1lny v\u00fddaj je v\u00fddaj, ktor\u00fd by nevznikol, keby skupina nenadobudla, nevydala alebo nedisponovala s finan\u010dn\u00fdm n\u00e1strojom. \n Prijat\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa po\u010diato\u010dn\u00e9 poplatky, ktor\u00e9 skupina z\u00edska v s\u00favislosti s nadobudnut\u00edm/poskytnut\u00edm finan\u010dn\u00e9ho n\u00e1stroja a zah\u0155\u0148aj\u00fa kompenz\u00e1ciu za tak\u00e9 aktivity, ako je hodnotenie finan\u010dn\u00e9ho stavu dl\u017en\u00edka, hodnotenie a evidencia garanci\u00ed, z\u00e1ruk a in\u00fdch zabezpe\u010dovac\u00edch opatren\u00ed, pr\u00edprava a spracovanie dokumentov a uzatvorenie transakcie. Efekt\u00edvna \u00farokov\u00e1 miera je sadzba, ktor\u00e1 presne diskontuje predpokladan\u00fa v\u00fd\u0161ku bud\u00facich pe\u0148a\u017en\u00fdch tokov po\u010das predpokladanej ekonomickej \u017eivotnosti finan\u010dn\u00e9ho majetku, pr\u00edpadne po\u010das krat\u0161ieho obdobia. \n \n \u00darokov\u00e9 v\u00fdnosy, n\u00e1klady a poplatky \u00farokov\u00e9ho charakteru vznikaj\u00face zo v\u0161etk\u00fdch \u00faro\u010den\u00fdch n\u00e1strojov okrem polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa \u010dasovo rozli\u0161uj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t pomocou met\u00f3dy efekt\u00edvnej \u00farokovej miery.\n \u00darokov\u00fd v\u00fdnos z polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n \n V\u00fdnosov\u00e9/(n\u00e1kladov\u00e9) \u00faroky z cenn\u00fdch papierov zah\u0155\u0148aj\u00fa v\u00fdnosy z kup\u00f3nov s pevnou a pohyblivou \u00farokovou sadzbou a amortizovan\u00fdm diskontom alebo pr\u00e9miou. V pr\u00edpade, ak je skupina zmluvnou stranou kontraktu, kde je platba za prijat\u00e9 alebo poskytnut\u00e9 plnenie odlo\u017een\u00e1, v\u00fdnosy alebo n\u00e1klady za slu\u017ebu sa vyk\u00e1\u017eu vo v\u00fd\u0161ke prisl\u00fachaj\u00facej cene slu\u017eby a osobitne sa vyk\u00e1\u017eu \u00farokov\u00e9 n\u00e1klady alebo v\u00fdnosy odzrkad\u013euj\u00face financovanie. \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309092842606": { "value": "\n s) Vykazovanie v\u00fdnosov a n\u00e1kladov V\u00fdnosy predstavuj\u00fa zv\u00fd\u0161enia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou zhodnotenia akt\u00edv, alebo zn\u00ed\u017eenia z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zv\u00fd\u0161eniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na vklady akcion\u00e1rov. \n \n N\u00e1klady predstavuj\u00fa zn\u00ed\u017eenia ekonomick\u00fdch \u00fa\u017eitkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia formou \u00fabytku akt\u00edv alebo zn\u00ed\u017eenia ich u\u017eito\u010dnosti alebo vzniku z\u00e1v\u00e4zkov, ktor\u00e9 ved\u00fa k zn\u00ed\u017eeniu vlastn\u00e9ho imania a s\u00fa in\u00e9 ako tie, ktor\u00e9 sa vz\u0165ahuj\u00fa na rozdelenie zisku akcion\u00e1rom. Pri \u00fa\u010dtovan\u00ed n\u00e1kladov a v\u00fdnosov skupina posudzuje ka\u017ed\u00fa zmluvu a podmienky produktu osobitne s cie\u013eom ur\u010di\u0165: \u2022 slu\u017ebu alebo in\u00e9 plnenie, za ktor\u00e9 je odmena prijat\u00e1 alebo platen\u00e1, \u2022 obdobie, v ktorom maj\u00fa by\u0165 v\u00fdnosy alebo n\u00e1klady vyk\u00e1zan\u00e9, \u2022 spr\u00e1vnu v\u00fd\u0161ku v\u00fdnosov alebo n\u00e1kladov, ktor\u00e9 maj\u00fa by\u0165 vyk\u00e1zan\u00e9 v z\u00e1vislosti od podmienok produktu alebo zmluvy, \u2022 spr\u00e1vne vyk\u00e1zanie v\u0161etk\u00fdch diskontov a rabatov s\u00favisiacich s prijat\u00fdm alebo poskytnut\u00fdm plnen\u00edm, \u2022 v\u00fdznamn\u00fd finan\u010dn\u00fd komponent, ak ho plnenie obsahuje, \u2022 nefinan\u010dn\u00e9 plnenia, \u2022 odmeny klientom, \u2022 neist\u00e9 v\u00fdnosy. \n \n \n \n \n \n \n 1. \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru Platen\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa transak\u010dn\u00e9 n\u00e1klady. Transak\u010dn\u00e9 n\u00e1klady predstavuj\u00fa inkrement\u00e1lne n\u00e1klady, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou efekt\u00edvnej \u00farokovej miery a ktor\u00e9 mo\u017eno priamo priradi\u0165 nadobudnutiu, vydaniu alebo disponovaniu s finan\u010dn\u00fdm akt\u00edvom alebo s finan\u010dn\u00fdm pas\u00edvom. Inkrement\u00e1lny v\u00fddaj je v\u00fddaj, ktor\u00fd by nevznikol, keby skupina nenadobudla, nevydala alebo nedisponovala s finan\u010dn\u00fdm n\u00e1strojom. \n Prijat\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa po\u010diato\u010dn\u00e9 poplatky, ktor\u00e9 skupina z\u00edska v s\u00favislosti s nadobudnut\u00edm/poskytnut\u00edm finan\u010dn\u00e9ho n\u00e1stroja a zah\u0155\u0148aj\u00fa kompenz\u00e1ciu za tak\u00e9 aktivity, ako je hodnotenie finan\u010dn\u00e9ho stavu dl\u017en\u00edka, hodnotenie a evidencia garanci\u00ed, z\u00e1ruk a in\u00fdch zabezpe\u010dovac\u00edch opatren\u00ed, pr\u00edprava a spracovanie dokumentov a uzatvorenie transakcie. Efekt\u00edvna \u00farokov\u00e1 miera je sadzba, ktor\u00e1 presne diskontuje predpokladan\u00fa v\u00fd\u0161ku bud\u00facich pe\u0148a\u017en\u00fdch tokov po\u010das predpokladanej ekonomickej \u017eivotnosti finan\u010dn\u00e9ho majetku, pr\u00edpadne po\u010das krat\u0161ieho obdobia. \n \n \u00darokov\u00e9 v\u00fdnosy, n\u00e1klady a poplatky \u00farokov\u00e9ho charakteru vznikaj\u00face zo v\u0161etk\u00fdch \u00faro\u010den\u00fdch n\u00e1strojov okrem polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa \u010dasovo rozli\u0161uj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t pomocou met\u00f3dy efekt\u00edvnej \u00farokovej miery.\n \u00darokov\u00fd v\u00fdnos z polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa vykazuje vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n \n V\u00fdnosov\u00e9/(n\u00e1kladov\u00e9) \u00faroky z cenn\u00fdch papierov zah\u0155\u0148aj\u00fa v\u00fdnosy z kup\u00f3nov s pevnou a pohyblivou \u00farokovou sadzbou a amortizovan\u00fdm diskontom alebo pr\u00e9miou. V pr\u00edpade, ak je skupina zmluvnou stranou kontraktu, kde je platba za prijat\u00e9 alebo poskytnut\u00e9 plnenie odlo\u017een\u00e1, v\u00fdnosy alebo n\u00e1klady za slu\u017ebu sa vyk\u00e1\u017eu vo v\u00fd\u0161ke prisl\u00fachaj\u00facej cene slu\u017eby a osobitne sa vyk\u00e1\u017eu \u00farokov\u00e9 n\u00e1klady alebo v\u00fdnosy odzrkad\u013euj\u00face financovanie. \n \n \n \n \n \n 2. V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed Poplatky a prov\u00edzie, ktor\u00e9 netvoria s\u00fa\u010das\u0165 efekt\u00edvnej \u00farokovej miery, sa vykazuj\u00fa v n\u00e1kladoch a v\u00fdnosoch v z\u00e1vislosti na skuto\u010dnosti, \u010di slu\u017eba je poskytovan\u00e1 jednorazovo alebo po\u010das stanoven\u00e9ho obdobia. V pr\u00edpade, ak je slu\u017eba prijat\u00e1 alebo poskytovan\u00e9 po\u010das stanoven\u00e9ho obdobia, poplatky a prov\u00edzie sa \u010dasovo rozli\u0161uj\u00fa po\u010das tohto obdobia. Poplatky platen\u00e9 a prijat\u00e9 za jednorazov\u00fa slu\u017ebu s\u00fa vyk\u00e1zan\u00e9 okam\u017eite. Jedn\u00e1 sa o poplatky, ktor\u00e9 nes\u00favisia s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00fdch n\u00e1strojov, ale ide o poplatky, ktor\u00e9 skupina inkasuje alebo plat\u00ed za poskytnutie konkr\u00e9tnej slu\u017eby. \u010casovo nerozli\u0161ovan\u00e9 poplatky s\u00fa poplatky za slu\u017eby vedenia be\u017en\u00fdch \u00fa\u010dtov, realizovanie platobn\u00fdch pr\u00edkazov, spr\u00e1vu \u00faverov, poskytovanie inform\u00e1cii, vykonanie pokynov na n\u00e1kup a predaj cenn\u00fdch papierov pre klientov, spr\u00e1vu portf\u00f3li\u00ed klientskych cenn\u00fdch papierov a pod. Do tejto kateg\u00f3rie skupina zaradila aj prijat\u00e9 prov\u00edzie za sprostredkovanie poistenia pre klientov. Poplatky, ktor\u00e9 s\u00fa \u010dasovo rozl\u00ed\u0161en\u00e9 s\u00fa poplatky za garancie. Poplatky a prov\u00edzie sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto\u201c z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neprece\u0148ovan\u00fdch na re\u00e1lnu hodnotu. Skupina aplikuje \u0161tandard IFRS 15 na zmluvy so z\u00e1kazn\u00edkmi, ak: \u2022 zmluvn\u00e9 strany so zmluvou s\u00fahlasili, \u2022 je mo\u017en\u00e9 identifikova\u0165 pr\u00e1va ka\u017edej strany t\u00fdkaj\u00face sa prevedenia slu\u017eieb, \u2022 je mo\u017en\u00e9 identifikova\u0165 platobn\u00e9 podmienky, \u2022 zmluva m\u00e1 obchodn\u00fa podstatu, \u2022 je pravdepodobn\u00e9, \u017ee za poskytnut\u00fa slu\u017ebu skupina dostane protihodnotu.\n \n \n \n \n \n \n V zmluve skupina identifikuje ka\u017ed\u00fa povinnos\u0165 doda\u0165 slu\u017ebu alebo viacero slu\u017eieb, ktor\u00e9 s\u00fa odli\u0161n\u00e9. Ka\u017ed\u00e9 tak\u00e9to dodanie odli\u0161nej slu\u017eby skupina posudzuje a vykazuje osobitne. V\u00fdnosy s\u00fa \u00fa\u010dtovan\u00e9 v momente, ke\u010f je slu\u017eba dodan\u00e1, t. j. skupina si splnila povinnos\u0165 a z\u00e1kazn\u00edk m\u00e1 mo\u017enos\u0165 z\u00edska\u0165 \u00fa\u017eitky z dodanej slu\u017eby. V\u00fdnos sa vyk\u00e1\u017ee jednorazovo v pr\u00edpade, ak sa jedn\u00e1 o jednorazov\u00fa slu\u017ebu alebo postupne, ak je slu\u017eba dod\u00e1van\u00e1 postupne. Pre ka\u017ed\u00e9 dodanie slu\u017eby sa stanov\u00ed transak\u010dn\u00e1 cena. V pr\u00edpade, ak skupina prijme od klienta plnenie, ale sa o\u010dak\u00e1va, \u017ee \u010das\u0165 tohto plnenia alebo cel\u00e9 plnenie vr\u00e1ti, v\u00fdnos sa nevyk\u00e1\u017ee, prijat\u00e9 plnenie sa \u00fa\u010dtuje ako z\u00e1v\u00e4zok. V pr\u00edpade, ak transak\u010dn\u00e1 cena poskytuje klientovi alebo skupine v\u00fdznamn\u00fd prvok financovania dod\u00e1vky slu\u017eby, zlo\u017eka financovania a cena slu\u017eby sa vyk\u00e1\u017eu samostatne. \n \n \n \n 3. V\u00fdnosy z dividend V\u00fdnosy z dividend sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v momente potvrdenia n\u00e1roku na prijatie dividendy skupinou v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n 4. V\u00fdnosy, pri ktor\u00fdch skupine vznik\u00e1 z\u00e1v\u00e4zok \u010das\u0165 vr\u00e1ti\u0165. Prijat\u00e9 odmeny, pri ktor\u00fdch sa skupina zaviazala \u010das\u0165 prijatej odmeny vr\u00e1ti\u0165, s\u00fa vyk\u00e1zan\u00e9 ako z\u00e1v\u00e4zok. V\u00fd\u0161ka z\u00e1v\u00e4zku sa prehodnocuje pri ka\u017edej \u00fa\u010dtovnej z\u00e1vierke na z\u00e1klade podmienok zmluvy a pravdepodobnosti plnenia. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309121907552": { "value": "\n 1. \u00daroky, poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru Platen\u00e9 poplatky a prov\u00edzie \u00farokov\u00e9ho charakteru s\u00fa transak\u010dn\u00e9 n\u00e1klady. Transak\u010dn\u00e9 n\u00e1klady predstavuj\u00fa inkrement\u00e1lne n\u00e1klady, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou efekt\u00edvnej \u00farokovej miery a ktor\u00e9 mo\u017eno priamo priradi\u0165 nadobudnutiu, vydaniu alebo disponovaniu s finan\u010dn\u00fdm akt\u00edvom alebo s finan\u010dn\u00fdm pas\u00edvom. Inkrement\u00e1lny v\u00fddaj je v\u00fddaj, ktor\u00fd by nevznikol, keby skupina nenadobudla, nevydala alebo nedisponovala s finan\u010dn\u00fdm n\u00e1strojom. \n \n \u00darokov\u00e9 v\u00fdnosy, n\u00e1klady a poplatky \u00farokov\u00e9ho charakteru vznikaj\u00face zo v\u0161etk\u00fdch \u00faro\u010den\u00fdch n\u00e1strojov okrem polo\u017eky \u201eFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie\u201d sa \u010dasovo rozli\u0161uj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t pomocou met\u00f3dy efekt\u00edvnej \u00farokovej miery.\n \n V\u00fdnosov\u00e9/(n\u00e1kladov\u00e9) \u00faroky z cenn\u00fdch papierov zah\u0155\u0148aj\u00fa v\u00fdnosy z kup\u00f3nov s pevnou a pohyblivou \u00farokovou sadzbou a amortizovan\u00fdm diskontom alebo pr\u00e9miou. V pr\u00edpade, ak je skupina zmluvnou stranou kontraktu, kde je platba za prijat\u00e9 alebo poskytnut\u00e9 plnenie odlo\u017een\u00e1, v\u00fdnosy alebo n\u00e1klady za slu\u017ebu sa vyk\u00e1\u017eu vo v\u00fd\u0161ke prisl\u00fachaj\u00facej cene slu\u017eby a osobitne sa vyk\u00e1\u017eu \u00farokov\u00e9 n\u00e1klady alebo v\u00fdnosy odzrkad\u013euj\u00face financovanie. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306164547806": { "value": "\n \n 2. V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed Poplatky a prov\u00edzie, ktor\u00e9 netvoria s\u00fa\u010das\u0165 efekt\u00edvnej \u00farokovej miery, sa vykazuj\u00fa v n\u00e1kladoch a v\u00fdnosoch v z\u00e1vislosti na skuto\u010dnosti, \u010di slu\u017eba je poskytovan\u00e1 jednorazovo alebo po\u010das stanoven\u00e9ho obdobia. V pr\u00edpade, ak je slu\u017eba prijat\u00e1 alebo poskytovan\u00e9 po\u010das stanoven\u00e9ho obdobia, poplatky a prov\u00edzie sa \u010dasovo rozli\u0161uj\u00fa po\u010das tohto obdobia. Poplatky platen\u00e9 a prijat\u00e9 za jednorazov\u00fa slu\u017ebu s\u00fa vyk\u00e1zan\u00e9 okam\u017eite. Jedn\u00e1 sa o poplatky, ktor\u00e9 nes\u00favisia s obstaran\u00edm alebo vydan\u00edm finan\u010dn\u00fdch n\u00e1strojov, ale ide o poplatky, ktor\u00e9 skupina inkasuje alebo plat\u00ed za poskytnutie konkr\u00e9tnej slu\u017eby. \u010casovo nerozli\u0161ovan\u00e9 poplatky s\u00fa poplatky za slu\u017eby vedenia be\u017en\u00fdch \u00fa\u010dtov, realizovanie platobn\u00fdch pr\u00edkazov, spr\u00e1vu \u00faverov, poskytovanie inform\u00e1cii, vykonanie pokynov na n\u00e1kup a predaj cenn\u00fdch papierov pre klientov, spr\u00e1vu portf\u00f3li\u00ed klientskych cenn\u00fdch papierov a pod. Do tejto kateg\u00f3rie skupina zaradila aj prijat\u00e9 prov\u00edzie za sprostredkovanie poistenia pre klientov. Poplatky, ktor\u00e9 s\u00fa \u010dasovo rozl\u00ed\u0161en\u00e9 s\u00fa poplatky za garancie. Poplatky a prov\u00edzie sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v pozn\u00e1mke \u201eV\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto\u201c z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neprece\u0148ovan\u00fdch na re\u00e1lnu hodnotu. Skupina aplikuje \u0161tandard IFRS 15 na zmluvy so z\u00e1kazn\u00edkmi, ak: \u2022 zmluvn\u00e9 strany so zmluvou s\u00fahlasili, \u2022 je mo\u017en\u00e9 identifikova\u0165 pr\u00e1va ka\u017edej strany t\u00fdkaj\u00face sa prevedenia slu\u017eieb, \u2022 je mo\u017en\u00e9 identifikova\u0165 platobn\u00e9 podmienky, \u2022 zmluva m\u00e1 obchodn\u00fa podstatu, \u2022 je pravdepodobn\u00e9, \u017ee za poskytnut\u00fa slu\u017ebu skupina dostane protihodnotu.\n \n \n \n V zmluve skupina identifikuje ka\u017ed\u00fa povinnos\u0165 doda\u0165 slu\u017ebu alebo viacero slu\u017eieb, ktor\u00e9 s\u00fa odli\u0161n\u00e9. Ka\u017ed\u00e9 tak\u00e9to dodanie odli\u0161nej slu\u017eby skupina posudzuje a vykazuje osobitne. V\u00fdnosy s\u00fa \u00fa\u010dtovan\u00e9 v momente, ke\u010f je slu\u017eba dodan\u00e1, t. j. skupina si splnila povinnos\u0165 a z\u00e1kazn\u00edk m\u00e1 mo\u017enos\u0165 z\u00edska\u0165 \u00fa\u017eitky z dodanej slu\u017eby. V\u00fdnos sa vyk\u00e1\u017ee jednorazovo v pr\u00edpade, ak sa jedn\u00e1 o jednorazov\u00fa slu\u017ebu alebo postupne, ak je slu\u017eba dod\u00e1van\u00e1 postupne. Pre ka\u017ed\u00e9 dodanie slu\u017eby sa stanov\u00ed transak\u010dn\u00e1 cena. V pr\u00edpade, ak skupina prijme od klienta plnenie, ale sa o\u010dak\u00e1va, \u017ee \u010das\u0165 tohto plnenia alebo cel\u00e9 plnenie vr\u00e1ti, v\u00fdnos sa nevyk\u00e1\u017ee, prijat\u00e9 plnenie sa \u00fa\u010dtuje ako z\u00e1v\u00e4zok. V pr\u00edpade, ak transak\u010dn\u00e1 cena poskytuje klientovi alebo skupine v\u00fdznamn\u00fd prvok financovania dod\u00e1vky slu\u017eby, zlo\u017eka financovania a cena slu\u017eby sa vyk\u00e1\u017eu samostatne. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309091609418": { "value": "\n 3. V\u00fdnosy z dividend V\u00fdnosy z dividend sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v momente potvrdenia n\u00e1roku na prijatie dividendy skupinou v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309091357354": { "value": "\n t) Z\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu Skupina vykazuje zisk na akciu pripadaj\u00faci na dr\u017eite\u013eov ka\u017edej triedy akci\u00ed. Skupina vypo\u010d\u00edtala zisk na akciu vydelen\u00edm ziskov pripadaj\u00facich na ka\u017ed\u00fa triedu akci\u00ed v\u00e1\u017een\u00fdm priemern\u00fdm po\u010dtom ka\u017edej triedy akci\u00ed, ktor\u00e9 s\u00fa v obehu po\u010das \u00fa\u010dtovn\u00e9ho obdobia. Zisk pripadaj\u00faci na ka\u017ed\u00fa triedu akci\u00ed sa ur\u010duje na z\u00e1klade nomin\u00e1lnej hodnoty ka\u017edej triedy akci\u00ed vo vz\u0165ahu k percentu\u00e1lnemu podielu celkovej nomin\u00e1lnej hodnoty v\u0161etk\u00fdch akci\u00ed. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309094428318": { "value": "\n \n u) Zda\u0148ovanie a odlo\u017een\u00e1 da\u0148 Da\u0148 z pr\u00edjmov vypo\u010d\u00edtala skupina v s\u00falade s predpismi platn\u00fdmi v Slovenskej republike na z\u00e1klade zdanite\u013en\u00e9ho zisku za dan\u00fd rok. Zdanite\u013en\u00fd zisk sa odli\u0161uje od zisku, ktor\u00fd je vyk\u00e1zan\u00fd vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t, preto\u017ee nezah\u0155\u0148a polo\u017eky v\u00fdnosov, resp. n\u00e1kladov, ktor\u00e9 s\u00fa zdanite\u013en\u00e9 alebo odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane v in\u00fdch rokoch, ani polo\u017eky, ktor\u00e9 nie s\u00fa zdanite\u013en\u00e9, resp. odpo\u010d\u00edtate\u013en\u00e9 od z\u00e1kladu dane. Z\u00e1v\u00e4zok skupiny zo splatnej dane sa vypo\u010d\u00edta pou\u017eit\u00edm sadzby dane platnej k d\u00e1tumu zostavenia \u00fa\u010dtovnej z\u00e1vierky. Skupina implementovala pravidl\u00e1 z\u00e1kona o glob\u00e1lnej minim\u00e1lnej dani (Pillar II) v spolupr\u00e1ci s materskou spolo\u010dnos\u0165ou zostavuj\u00facou konsolidovan\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku za skupinu. Pravidl\u00e1 o glob\u00e1lnej dani (Pillar II) platia pre subjekty, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou nadn\u00e1rodnej skupiny podnikov, ktor\u00e9 dosiahli konsolidovan\u00fd zisk minim\u00e1lne 750 000 tis. EUR aspo\u0148 v dvoch \u00fa\u010dtovn\u00fdch obdobiach zo \u0161tyroch predch\u00e1dzaj\u00facich \u00fa\u010dtovn\u00fdch obdob\u00ed. Vzh\u013eadom na vysok\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie implement\u00e1cia z\u00e1kona nem\u00e1 finan\u010dn\u00fd dopad na skupinu. V zmysle z\u00e1kona \u010d. 507/2023\n \n \n \n \n Z.z. o dorovn\u00e1vacej dani na zabezpe\u010denie minim\u00e1lnej \u00farovne zdanenia nadn\u00e1rodn\u00fdch skup\u00edn podnikov a ve\u013ek\u00fdch vn\u00fatro\u0161t\u00e1tnych skup\u00edn je banka pova\u017eovan\u00e1 za tzv. z\u00e1kladn\u00fd subjekt a kvalifikuje sa v roku 2025 na uplatnenie V\u00fdnimky z v\u00fdpo\u010dtu dorovn\u00e1vacej dane na z\u00e1klade kvalifikovanej spr\u00e1vy pod\u013ea jednotliv\u00fdch \u0161t\u00e1tov (\u010falej \u201ev\u00fdnimka\u201d). Splnenie v\u00fdnimky banka predpoklad\u00e1 aj v nasleduj\u00facich prechodn\u00fdch obdobiach pod\u013ea tohto z\u00e1kona. Od 1. janu\u00e1ra 2024 vst\u00fapila do platnosti novela z\u00e1kona o osobitnom odvode z podnikania v regulovan\u00fdch odvetviach, ktor\u00e1 stanovuje povinnos\u0165 bank\u00e1m plati\u0165 osobitn\u00fd odvod od roku 2024. Po\u010das roka 2025 sa odvod plat\u00ed mesa\u010dne, vo v\u00fd\u0161ke koeficientu 0,0208, \u010do predstavuje sadzbu 24,96 % ro\u010dne z v\u00fdsledku hospod\u00e1renia upraven\u00e9ho na slovensk\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy a o koeficient vyjadruj\u00faci podiel v\u00fdnosov z bankov\u00fdch \u010dinnost\u00ed na celkov\u00fdch v\u00fdnosoch (po\u010das roka 2024 sadzba 30 %). Osobitn\u00fd odvod regulovan\u00fdch subjektov je da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Sadzba odvodu sa bude postupne zni\u017eova\u0165 ka\u017ed\u00fd rok o pribli\u017ene 5 % ro\u010dne, od roku 2028 bude 4,356 %. Pod\u013ea Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva (IFRS) sa bankov\u00fd odvod pova\u017euje za formu splatnej dane. Pre da\u0148ov\u00e9 \u00fa\u010dely je klasifikovan\u00fd ako da\u0148ov\u00fd n\u00e1klad a vstupuje do v\u00fdpo\u010dtu z\u00e1kladu dane.\n \n \n \n Skupina implementovala Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed. V zmysle ustanoven\u00ed z\u00e1kona je skupina v postaven\u00ed platite\u013ea dane za klientov a z\u00e1rove\u0148 aj v postaven\u00ed da\u0148ovn\u00edka z transakci\u00ed banky podliehaj\u00facich dani. \n \n \n \n Odlo\u017een\u00fa da\u0148 z pr\u00edjmov vykazuje skupina formou s\u00favahovej met\u00f3dy pri vzniku do\u010dasn\u00fdch rozdielov medzi da\u0148ovou hodnotou akt\u00edv alebo z\u00e1v\u00e4zkov a ich \u00fa\u010dtovnou hodnotou na \u00fa\u010dely finan\u010dn\u00e9ho v\u00fdkazn\u00edctva. Skupina analyzovala dopad zavedenia osobitn\u00e9ho bankov\u00e9ho odvodu na odlo\u017een\u00e9 dane. Na z\u00e1klade anal\u00fdzy skupina identifikovala dve oblasti, pri ktor\u00fdch osobitn\u00fd bankov\u00fd odvod m\u00e1 dopad na odlo\u017een\u00fa da\u0148 a to: \u2022 z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z leasingu, ktor\u00e9 tvoria do\u010dasn\u00fd rozdiel pri v\u00fdpo\u010dte osobitn\u00e9ho odvodu, \u2022 precenenie cenn\u00fdch papierov z portf\u00f3lia oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. Zisk/(strata) z predaja cenn\u00fdch papierov sa n\u00e1sledne zahrnie do z\u00e1kladu pre v\u00fdpo\u010det osobitn\u00e9ho odvodu. Skupina pos\u00fadila dopad vy\u0161\u0161ie uveden\u00fdch dvoch oblast\u00ed na odlo\u017een\u00fa da\u0148 a vzh\u013eadom na nev\u00fdznamnos\u0165 tohto dopadu k 31. decembru 2025, skupina o \u00faprave odlo\u017eenej dane z titulu bankov\u00e9ho odvodu ne\u00fa\u010dtovala. Pri ostatn\u00fdch polo\u017ek\u00e1ch odlo\u017een\u00fdch dan\u00ed skupina pou\u017eila da\u0148ov\u00fa sadzbu platn\u00fa od 1. janu\u00e1ra 2025 pre subjekty, ktor\u00fdch zdanite\u013en\u00e9 v\u00fdnosy s\u00fa 5 mili\u00f3nov a viac t.j. 24 % (24 % k 31. decembru 2024). Odlo\u017een\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky sa vykazuj\u00fa v\u0161eobecne za v\u0161etky zdanite\u013en\u00e9 do\u010dasn\u00e9 rozdiely, odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa v pr\u00edpade, ke\u010f je pravdepodobn\u00e9, \u017ee v bud\u00facnosti bude k dispoz\u00edcii zdanite\u013en\u00fd zisk, s ktor\u00fdm mo\u017eno odpo\u010d\u00edtate\u013en\u00e9 do\u010dasn\u00e9 rozdiely z\u00fa\u010dtova\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky sa navz\u00e1jom z\u00fa\u010dtuj\u00fa, ak existuje pr\u00e1vny n\u00e1rok na z\u00fa\u010dtovanie splatn\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok so splatn\u00fdmi da\u0148ov\u00fdmi z\u00e1v\u00e4zkami a ak s\u00favisia s da\u0148ou z pr\u00edjmov vyrubenou t\u00fdm ist\u00fdm da\u0148ov\u00fdm \u00faradom, pri\u010dom skupina z\u00fa\u010dtovala svoje splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky na netto b\u00e1ze. Skupina v s\u00falade s IAS 12 Dane z pr\u00edjmov vykazuje odlo\u017een\u00fa da\u0148 z transakci\u00ed, ktor\u00e9 pri prvotnom vyk\u00e1zan\u00ed ved\u00fa k rovnak\u00fdm zdanite\u013en\u00fdm a odpo\u010d\u00edtate\u013en\u00fdm do\u010dasn\u00fdm rozdielom. V skupine sp\u013a\u0148aj\u00fa t\u00fato podmienku transakcie l\u00edzingu (pr\u00e1vo na pou\u017eitie a z\u00e1v\u00e4zok z l\u00edzingu). Skupina vykazuje splatn\u00fa da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eSplatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201d alebo \u201eSplatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d a odlo\u017een\u00fa da\u0148 v polo\u017eke \u201eOdlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201c alebo \u201eOdlo\u017een\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d. \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309093316093": { "value": "\n \n Skupina implementovala Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed. V zmysle ustanoven\u00ed z\u00e1kona je skupina v postaven\u00ed platite\u013ea dane za klientov a z\u00e1rove\u0148 aj v postaven\u00ed da\u0148ovn\u00edka z transakci\u00ed banky podliehaj\u00facich dani. \n \n \n \n Skupina je platcom r\u00f4znych miestnych dan\u00ed a dane z pridanej hodnoty (DPH). R\u00f4zne miestne dane a DPH, na ktor\u00fa skupina nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie, sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v polo\u017eke \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d. DPH z obstarania dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku vstupuje do obstar\u00e1vacej ceny dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309094802246": { "value": "\n Odlo\u017een\u00fa da\u0148 z pr\u00edjmov vykazuje skupina formou s\u00favahovej met\u00f3dy pri vzniku do\u010dasn\u00fdch rozdielov medzi da\u0148ovou hodnotou akt\u00edv alebo z\u00e1v\u00e4zkov a ich \u00fa\u010dtovnou hodnotou na \u00fa\u010dely finan\u010dn\u00e9ho v\u00fdkazn\u00edctva. Skupina analyzovala dopad zavedenia osobitn\u00e9ho bankov\u00e9ho odvodu na odlo\u017een\u00e9 dane. Na z\u00e1klade anal\u00fdzy skupina identifikovala dve oblasti, pri ktor\u00fdch osobitn\u00fd bankov\u00fd odvod m\u00e1 dopad na odlo\u017een\u00fa da\u0148 a to: \u2022 z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z leasingu, ktor\u00e9 tvoria do\u010dasn\u00fd rozdiel pri v\u00fdpo\u010dte osobitn\u00e9ho odvodu, \u2022 precenenie cenn\u00fdch papierov z portf\u00f3lia oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. Zisk/(strata) z predaja cenn\u00fdch papierov sa n\u00e1sledne zahrnie do z\u00e1kladu pre v\u00fdpo\u010det osobitn\u00e9ho odvodu. Skupina pos\u00fadila dopad vy\u0161\u0161ie uveden\u00fdch dvoch oblast\u00ed na odlo\u017een\u00fa da\u0148 a vzh\u013eadom na nev\u00fdznamnos\u0165 tohto dopadu k 31. decembru 2025, skupina o \u00faprave odlo\u017eenej dane z titulu bankov\u00e9ho odvodu ne\u00fa\u010dtovala. Pri ostatn\u00fdch polo\u017ek\u00e1ch odlo\u017een\u00fdch dan\u00ed skupina pou\u017eila da\u0148ov\u00fa sadzbu platn\u00fa od 1. janu\u00e1ra 2025 pre subjekty, ktor\u00fdch zdanite\u013en\u00e9 v\u00fdnosy s\u00fa 5 mili\u00f3nov a viac t.j. 24 % (24 % k 31. decembru 2024). Odlo\u017een\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky sa vykazuj\u00fa v\u0161eobecne za v\u0161etky zdanite\u013en\u00e9 do\u010dasn\u00e9 rozdiely, odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky sa vykazuj\u00fa v pr\u00edpade, ke\u010f je pravdepodobn\u00e9, \u017ee v bud\u00facnosti bude k dispoz\u00edcii zdanite\u013en\u00fd zisk, s ktor\u00fdm mo\u017eno odpo\u010d\u00edtate\u013en\u00e9 do\u010dasn\u00e9 rozdiely z\u00fa\u010dtova\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky sa navz\u00e1jom z\u00fa\u010dtuj\u00fa, ak existuje pr\u00e1vny n\u00e1rok na z\u00fa\u010dtovanie splatn\u00fdch da\u0148ov\u00fdch poh\u013ead\u00e1vok so splatn\u00fdmi da\u0148ov\u00fdmi z\u00e1v\u00e4zkami a ak s\u00favisia s da\u0148ou z pr\u00edjmov vyrubenou t\u00fdm ist\u00fdm da\u0148ov\u00fdm \u00faradom, pri\u010dom skupina z\u00fa\u010dtovala svoje splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky na netto b\u00e1ze. Skupina v s\u00falade s IAS 12 Dane z pr\u00edjmov vykazuje odlo\u017een\u00fa da\u0148 z transakci\u00ed, ktor\u00e9 pri prvotnom vyk\u00e1zan\u00ed ved\u00fa k rovnak\u00fdm zdanite\u013en\u00fdm a odpo\u010d\u00edtate\u013en\u00fdm do\u010dasn\u00fdm rozdielom. V skupine sp\u013a\u0148aj\u00fa t\u00fato podmienku transakcie l\u00edzingu (pr\u00e1vo na pou\u017eitie a z\u00e1v\u00e4zok z l\u00edzingu). Skupina vykazuje splatn\u00fa da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v polo\u017eke \u201eSplatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201d alebo \u201eSplatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d a odlo\u017een\u00fa da\u0148 v polo\u017eke \u201eOdlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka\u201c alebo \u201eOdlo\u017een\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok\u201d. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260309105412605": { "value": "\n III. VYKAZOVANIE POD\u013dA SEGMENTOV Pri vykazovan\u00ed pod\u013ea segmentov skupina aplikuje Medzin\u00e1rodn\u00fd \u00fa\u010dtovn\u00fd \u0161tandard finan\u010dn\u00e9ho v\u00fdkazn\u00edctva IFRS 8 \u2013 \u201ePrev\u00e1dzkov\u00e9 segmenty\u201d. \u00da\u010dtovn\u00e9 z\u00e1sady t\u00fdkaj\u00face sa vykazovan\u00fdch segmentov sa zhoduj\u00fa s \u00fa\u010dtovn\u00fdmi z\u00e1sadami skupiny. Z\u00e1kladom rozdelenia na jednotliv\u00e9 segmenty je intern\u00fd princ\u00edp poskytovan\u00fd mana\u017ementu materskej spolo\u010dnosti, ktor\u00fd je orientovan\u00fd na klienta. Odr\u00e1\u017ea taktie\u017e princ\u00edp segment\u00e1cie hlavn\u00e9ho akcion\u00e1ra Raiffeisen Bank International AG. Segment\u00e1cia v materskej spolo\u010dnosti je tak\u00e1to: \u2022 firemn\u00ed klienti, \u2022 finan\u010dn\u00e9 in\u0161tit\u00facie a verejn\u00fd sektor, \u2022 retailov\u00ed klienti, \u2022 investi\u010dn\u00e9 bankovn\u00edctvo a treasury, \u2022 majetkov\u00e9 \u00fa\u010dasti a in\u00e9. Do segmentu Firemn\u00fdch klientov patria v\u0161etky tuzemsk\u00e9 aj zahrani\u010dn\u00e9 spolo\u010dnosti vr\u00e1tane podnikov, ktor\u00e9 s\u00fa vo vlastn\u00edctve \u0161t\u00e1tu. Z produktov\u00e9ho h\u013eadiska boli korpor\u00e1tnym klientom poskytovan\u00e9 najm\u00e4 investi\u010dn\u00e9 a prev\u00e1dzkov\u00e9 \u00favery formou spl\u00e1tkov\u00fdch alebo kontokorentn\u00fdch \u00faverov, faktoring a dokument\u00e1rne financovanie, projektov\u00e9 financovania komer\u010dn\u00fdch nehnute\u013enost\u00ed, administrat\u00edvnych priestorov, v\u00fdstavby obchodn\u00fdch centier a in\u00e9. Do segmentu Finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed a verejn\u00e9ho sektora patria: Banky/nadn\u00e1rodn\u00e9 subjekty zah\u0155\u0148aj\u00fa v\u0161etky tuzemsk\u00e9 aj zahrani\u010dn\u00e9 banky vr\u00e1tane ich v\u00e4\u010d\u0161inov\u00fdch dc\u00e9rskych spolo\u010dnost\u00ed p\u00f4sobiacich v danej krajine a vr\u00e1tane v\u0161etk\u00fdch in\u0161tit\u00faci\u00ed, ako je napr. Svetov\u00e1 banka, EBOR, EIB, MMF, KfW. Z produktov\u00e9ho h\u013eadiska na strane akt\u00edv anga\u017eovanos\u0165 vo\u010di bank\u00e1m predstavovali najm\u00e4 nostro \u00fa\u010dty a poskytnut\u00e9 terminovan\u00e9 \u00falo\u017eky. Na z\u00e1v\u00e4zkovej strane najm\u00e4 loro \u00fa\u010dty, prijat\u00e9 term\u00ednovan\u00e9 \u00falo\u017eky a prijat\u00e9 \u00favery od b\u00e1nk. Makl\u00e9rske firmy a spr\u00e1vcovsk\u00e9 spolo\u010dnosti zah\u0155\u0148aj\u00fa nad\u00e1cie, v\u0161etky makl\u00e9rske domy, podielov\u00e9 fondy, l\u00edzingov\u00e9 spolo\u010dnosti, investi\u010dn\u00e9 banky a in\u00e9 banky ako tieto subjekty. K pois\u0165ovac\u00edm spolo\u010dnostiam patria napr. penzijn\u00e9 fondy. Nasledovn\u00fdm subjektom boli poskytovan\u00e9 najm\u00e4 investi\u010dn\u00e9 a prev\u00e1dzkov\u00e9 \u00favery formou spl\u00e1tkov\u00fdch a kontokorentn\u00fdch \u00faverov. Verejn\u00fd sektor zah\u0155\u0148a v\u0161etky \u0161t\u00e1tne in\u0161tit\u00facie, ministerstv\u00e1, mestsk\u00e9 a obecn\u00e9 \u00farady a pod. Podniky, ktor\u00e9 s\u00fa vo vlastn\u00edctve verejn\u00e9ho sektora (\u0161t\u00e1tne podniky), sa vykazuj\u00fa v r\u00e1mci segmentu korpor\u00e1tnych klientov. Cenn\u00e9 papiere emitovan\u00e9 Slovenskou republikou s\u00fa vyk\u00e1zan\u00e9 v r\u00e1mci segmentu Investi\u010dn\u00e9 bankovn\u00edctvo a treasury. Banky, ktor\u00e9 vlastn\u00ed \u0161t\u00e1t, s\u00fa definovan\u00e9 ako finan\u010dn\u00e9 in\u0161tit\u00facie. Ve\u013evyslanectv\u00e1 a obchodn\u00e9 zastupite\u013estv\u00e1 sa zara\u010fuj\u00fa do tohto segmentu. K retailov\u00fdm klientom patria fyzick\u00e9 osoby (spotrebitelia), a to v\u0161etci klienti s pr\u00edjmami od najni\u017e\u0161\u00edch po najvy\u0161\u0161ie. Do segmentu retailov\u00fdch klientov sa zara\u010fuje takisto segment ve\u013emi mal\u00e9 podniky. Pri priv\u00e1tnom bankovn\u00edctve sa jednotlivci definuj\u00fa pod\u013ea lok\u00e1lnych podmienok s osobitn\u00fdm pr\u00edstupom k individu\u00e1lnej spr\u00e1ve ich majetku. Z produktov\u00e9ho h\u013eadiska retailov\u00fdm klientom \u2013 ve\u013emi mal\u00e9 podniky a \u017eivnostn\u00edci boli poskytovan\u00e9 najm\u00e4 prev\u00e1dzkov\u00e9 \u00favery \u2013 Business\u00daverTB Expres, Business\u00daverTB Hypo a Business\u00daverTB Variant, firemn\u00e9 kreditn\u00e9 karty (Visa \u0161tandard/Visa zlat\u00e1) a in\u00e9. Retailov\u00fdm klientom \u2013 dom\u00e1cnostiam boli poskytovan\u00e9 najm\u00e4 hypotek\u00e1rne \u00favery, americk\u00e9 hypot\u00e9ky, hypot\u00e9kaTB, Bez\u00fa\u010delov\u00fd \u00faverTB Classic, Bez\u00fa\u010delov\u00fd \u00faverTB Garant, s\u00fakromn\u00e9 kreditn\u00e9 karty (Visa \u0161tandard/Visa zlat\u00e1/Visa Platinum) a in\u00e9. Retailov\u00ed klienti ukladali svoje prostriedky najm\u00e4 na be\u017en\u00e9 \u00fa\u010dty a term\u00ednovan\u00e9 vklady. \n \n Investi\u010dn\u00e9 bankovn\u00edctvo a treasury transakcie predstavuj\u00fa obchodn\u00e9 transakcie uskuto\u010d\u0148ovan\u00e9 na vlastn\u00fd \u00fa\u010det a na vlastn\u00e9 riziko materskej spolo\u010dnosti, ktor\u00e9 vych\u00e1dzaj\u00fa z riadenia poz\u00edci\u00ed trhov\u00e9ho rizika, ako napr. zmen\u00e1rensk\u00e1 \u010dinnos\u0165, obchodovanie s cenn\u00fdmi papiermi a deriv\u00e1tmi, obchodovanie na pe\u0148a\u017enom trhu, riadenie a financovanie likvidity, strategick\u00e9 umiestnenie (investi\u010dn\u00e9 portf\u00f3lio), gapovanie \u00farokov\u00fdch sadzieb (transform\u00e1cia splatnosti). Majetkov\u00e9 \u00fa\u010dasti a neidentifikovan\u00e9 subjekty predstavuj\u00fa transakcie s dc\u00e9rskymi spolo\u010dnos\u0165ami (napr. v\u00fdnosy z dividend), vyrovnanie z MREL dlhov\u00fdch cenn\u00fdch papierov, n\u00e1klady na podriaden\u00fd dlh. Vykazovanie pod\u013ea segmentov vych\u00e1dza zo sch\u00e9m pr\u00edspevkov\u00fdch mar\u017e\u00ed, ktor\u00e9 s\u00fa kalkulovan\u00e9 ako podklad pre riadenie materskej spolo\u010dnosti. V sch\u00e9mach s\u00fa pr\u00edslu\u0161n\u00e9 v\u00fdnosy a n\u00e1klady alokovan\u00e9 pod\u013ea kauz\u00e1lnych princ\u00edpov, t. j. v\u00fdnosy a n\u00e1klady sa pride\u013euj\u00fa k jednotliv\u00fdm segmentom pod\u013ea miesta ich vzniku. \u201eV\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady\u201d obsahuj\u00fa priame a nepriame n\u00e1klady. Priame n\u00e1klady (osobn\u00e9 n\u00e1klady a ostatn\u00e9 administrat\u00edvne n\u00e1klady) s\u00fa priraden\u00e9 pod\u013ea jednotliv\u00fdch segmentov a nepriame n\u00e1klady s\u00fa alokovan\u00e9 pod\u013ea schv\u00e1len\u00fdch koeficientov. \u201eOsobitn\u00fd odvod vybran\u00fdch finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed\u201d bol priraden\u00fd k jednotliv\u00fdm segmentom pod\u013ea denn\u00fdch stavov v\u0161etk\u00fdch z\u00e1v\u00e4zkov a na v\u0161etky segmenty. \u0160trukt\u00fara polo\u017eiek vyk\u00e1zan\u00fdch v \u010dasti III. \u201eVykazovanie pod\u013ea segmentov\u201d je konzistentn\u00e1 s obdobn\u00fdmi polo\u017ekami v\u00fdkazu s\u00fahrnn\u00fdch ziskov a str\u00e1t. Z geografick\u00e9ho h\u013eadiska sa prev\u00e1dzkov\u00fd zisk v preva\u017enej miere tvoril poskytovan\u00edm bankov\u00fdch slu\u017eieb v Slovenskej republike. \u010cas\u0165 akt\u00edv a z\u00e1v\u00e4zkov bola umiestnen\u00e1 mimo Slovenskej republiky. Preh\u013ead najv\u00fdznamnej\u0161\u00edch anga\u017eovanost\u00ed celkov\u00fdch akt\u00edv a z\u00e1v\u00e4zkov vo\u010di zahrani\u010dn\u00fdm subjektom je uveden\u00fd v polo\u017eke \u201eZahrani\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky\u201d. Skupina sa rozhodla z d\u00f4vodu nev\u00fdznamnosti nevykazova\u0165 v\u00fd\u0161ku celkov\u00fdch v\u00fdnosov od zahrani\u010dn\u00fdch subjektov. Mana\u017ement materskej spolo\u010dnosti sleduje \u00farokov\u00fd v\u00fdnos jednotliv\u00fdch segmentov na netto b\u00e1ze. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306160929580": { "value": "\n Konsolidovan\u00fd v\u00fdkaz s\u00fahrnn\u00fdch ziskov a str\u00e1t a ostatn\u00e9 ukazovatele pod\u013ea segmentov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Firemn\u00ed klienti Finan\u010dn\u00e9 in\u0161tit\u00facie a verejn\u00fd sektor Retailov\u00ed klienti Investi\u010dn\u00e9 bankovn\u00edctvo a treasury Spolu za identifiko- van\u00e9 segmenty Majetkov\u00e9 \u00fa\u010dasti a ne- identifikovan\u00e9 segmenty Spolu
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 144 891 1 619 323 042 30 890 500 442 39 111 539 553
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 32 254 10 020 141 744 (385) 183 633 306 183 939
z bankov\u00fdch prevodov 13 872 2 541 64 752 (1) 81 164 1 096 82 260
z poplatkov za spr\u00e1vu \u00faverov 10 913 83 8 784 \u2013 19 780 388 20 168
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 438 5 406 25 515 (384) 30 975 1 072 32 047
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 25 2 219 27 533 \u2013 29 777 664 30 441
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 24 \u2013 14 787 \u2013 14 811 55 14 866
z poplatkov za z\u00e1ruky 6 926 379 263 \u2013 7 568 1 7 569
za ostatn\u00e9 bankov\u00e9 slu\u017eby 56 (608) 110 \u2013 (442) (2 970) (3 412)
\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t 12 415 643 26 930 2 932 42 920 (1 049) 41 871
Ostatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata) (16) \u2013 \u2013 (54) (70) 6 393 6 323
V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady (55 094) (4 723) (259 560) (3 361) (322 738) (13 929) (336 667)
Pr\u00edspevok do rezolu\u010dn\u00e9ho fondu a fondu ochrany vkladov (505) (80) (2 938) (254) (3 777) 2 314 (1 463)
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie (68) \u2013 (493) \u2013 (561) (12 456) (13 017)
(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 \u2013 10 043 10 043
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (6 366) (290) (26 027) (794) (33 477) (112) (33 589)
Opravn\u00e9 polo\u017eky k nefinan\u010dn\u00fdm akt\u00edvam \u2013 \u2013 \u2013 \u2013 \u2013 (1 244) (1 244)
Zisk pred osobitn\u00fdm odvodom z podnikania v regulovan\u00fdch odvetviach a pred zdanen\u00edm 127 511 7 189 202 698 28 974 366 372 29 377 395 749
Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach \u2013 \u2013 \u2013 \u2013 \u2013 (50 857) (50 857)
Zisk pred zdanen\u00edm 127 511 7 189 202 698 28 974 366 372 (21 480) 344 892
Da\u0148 z pr\u00edjmov \u2013 \u2013 \u2013 \u2013 \u2013 (78 986) (78 986)
Zisk po zdanen\u00ed 127 511 7 189 202 698 28 974 366 372 (100 466) 265 906
Akt\u00edva spolu 5 513 919 750 022 10 083 971 6 311 496 22 659 408 464 069 23 123 477
Z\u00e1v\u00e4zky a vlastn\u00e9 imanie spolu 4 962 527 991 360 11 053 045 3 262 891 20 269 823 2 853 654 23 123 477
\n \n Konsolidovan\u00fd v\u00fdkaz s\u00fahrnn\u00fdch ziskov a str\u00e1t a ostatn\u00e9 ukazovatele pod\u013ea segmentov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Firemn\u00ed klienti Finan\u010dn\u00e9 in\u0161tit\u00facie a verejn\u00fd sektor Retailov\u00ed klienti Investi\u010dn\u00e9 bankovn\u00edctvo a treasury Spolu za identifiko- van\u00e9 segmenty Majetkov\u00e9 \u00fa\u010dasti a ne- identifikovan\u00e9 segmenty Spolu
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 163 494 3 039 303 301 (32 035) 437 799 41 920 479 719
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 30 827 9 104 147 958 (323) 187 566 (400) 187 166
z bankov\u00fdch prevodov 15 940 2 408 83 439 (1) 101 786 (15) 101 771
z poplatkov za spr\u00e1vu \u00faverov 7 878 33 9 543 \u2013 17 454 (48) 17 406
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 393 4 757 23 947 (322) 28 775 612 29 387
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 43 2 137 26 077 \u2013 28 257 160 28 417
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 15 \u2013 9 699 \u2013 9 714 726 10 440
z poplatkov za z\u00e1ruky 6 202 426 238 \u2013 6 866 11 6 877
za ostatn\u00e9 bankov\u00e9 slu\u017eby 356 (657) (4 985) \u2013 (5 286) (1 846) (7 132)
\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t 8 638 (399) 28 856 6 275 43 370 (377) 42 993
Ostatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata) \u2013 \u2013 27 \u2013 27 1 522 1 549
V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady (46 909) (4 188) (237 943) (3 666) (292 706) (11 370) (304 076)
Pr\u00edspevok do rezolu\u010dn\u00e9ho fondu a fondu ochrany vkladov (799) (141) (3 042) (398) (4 380) 2 973 (1 407)
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie (307) \u2013 (61) \u2013 (368) \u2013 (368)
(Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 \u2013 972 972
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (6 809) (37) (19 244) 404 (25 686) (76) (25 762)
Opravn\u00e9 polo\u017eky k nefinan\u010dn\u00fdm akt\u00edvam \u2013 \u2013 \u2013 \u2013 \u2013 (2 299) (2 299)
Zisk pred osobitn\u00fdm odvodom z podnikania v regulovan\u00fdch odvetviach a pred zdanen\u00edm 148 135 7 378 219 852 (29 743) 345 622 32 865 378 487
Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach \u2013 \u2013 \u2013 \u2013 \u2013 (79 271) (79 271)
Zisk pred zdanen\u00edm 148 135 7 378 219 852 (29 743) 345 622 (46 406) 299 216
Da\u0148 z pr\u00edjmov \u2013 \u2013 \u2013 \u2013 \u2013 (57 453) (57 453)
Zisk po zdanen\u00ed 148 135 7 378 219 852 (29 743) 345 622 (103 859) 241 763
Akt\u00edva spolu 5 134 945 654 562 8 535 893 5 753 734 20 079 134 824 346 20 903 480
Z\u00e1v\u00e4zky a vlastn\u00e9 imanie spolu 4 458 341 847 049 10 293 642 1 964 664 17 563 696 3 339 784 20 903 480
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306105507160": { "value": "\n \n \n \n \n \n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n \n \n \n \n \n \n \n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306105831189": { "value": "\n \n \n \n \n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n \n \n \n \n \n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306110048692": { "value": "\n \n \n \n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n \n \n \n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306114203959": { "value": "\n \n \n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n \n \n \n \n \n \n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n \n \n \n \n \n 2. V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed celkom 280 236 263 217
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed t\u00fdkaj\u00face sa IFRS15: 272 663 256 338
z bankov\u00fdch prevodov 168 940 164 627
z poplatkov za spr\u00e1vu \u00faverov 22 572 19 740
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 34 176 31 221
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 30 516 28 469
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 15 129 10 695
za ostatn\u00e9 bankov\u00e9 slu\u017eby 1 330 1 586
Ostatn\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed 7 573 6 879
z poplatkov za z\u00e1ruky 7 573 6 879
N\u00e1klady na poplatky a prov\u00edzie celkom (96 297) (76 051)
z bankov\u00fdch prevodov (86 680) (62 856)
z poplatkov za spr\u00e1vu \u00faverov (2 404) (2 334)
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi (2 129) (1 834)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov (75) (52)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany (263) (255)
z ostatn\u00fdch bankov\u00fdch slu\u017eieb (4 742) (8 718)
z poplatkov za z\u00e1ruky (4) (2)
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 183 939 187 166
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306123439361": { "value": "\n \n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n \n \n \n \n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n \n \n \n \n \n 2. V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed celkom 280 236 263 217
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed t\u00fdkaj\u00face sa IFRS15: 272 663 256 338
z bankov\u00fdch prevodov 168 940 164 627
z poplatkov za spr\u00e1vu \u00faverov 22 572 19 740
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 34 176 31 221
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 30 516 28 469
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 15 129 10 695
za ostatn\u00e9 bankov\u00e9 slu\u017eby 1 330 1 586
Ostatn\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed 7 573 6 879
z poplatkov za z\u00e1ruky 7 573 6 879
N\u00e1klady na poplatky a prov\u00edzie celkom (96 297) (76 051)
z bankov\u00fdch prevodov (86 680) (62 856)
z poplatkov za spr\u00e1vu \u00faverov (2 404) (2 334)
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi (2 129) (1 834)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov (75) (52)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany (263) (255)
z ostatn\u00fdch bankov\u00fdch slu\u017eieb (4 742) (8 718)
z poplatkov za z\u00e1ruky (4) (2)
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 183 939 187 166
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310132045535": { "value": "\n 1. V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00darokov\u00e9 v\u00fdnosy kalkulovan\u00e9 pou\u017eit\u00edm efekt\u00edvnej \u00farokovej miery: 759 919 804 516
z \u00faverov vo\u010di bank\u00e1m oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 20 624 75 962
z \u00faverov vo\u010di klientom oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 614 781 597 121
z finan\u010dn\u00e9ho pren\u00e1jmu 17 060 17 711
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch 116 124 88 608
z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 859 1 041
z deriv\u00e1tov \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (9 529) 24 073
Ostatn\u00e9 \u00farokov\u00e9 v\u00fdnosy: 2 808 3 532
z dlhov\u00fdch cenn\u00fdch papierov dr\u017ean\u00fdch na obchodovanie 235 511
z deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie 1 101 469
z finan\u010dn\u00fdch z\u00e1v\u00e4zkov \u2013 \u2013
z in\u00fdch \u00farokov\u00fdch v\u00fdnosov 1 472 2 552
\u00darokov\u00e9 n\u00e1klady: (223 204) (328 349)
na vklady b\u00e1nk (11 721) (32 671)
na vklady klientov (103 121) (148 614)
na podriaden\u00e9 dlhy (6 386) (8 354)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov emitovan\u00fdch bankou oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (79 312) (76 793)
na deriv\u00e1ty \u2013 \u00fa\u010dtovanie hed\u017eingu, \u00farokov\u00e9 riziko (21 109) (59 958)
na z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov ur\u010den\u00e9 ako oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov a str\u00e1t \u2013 (180)
z \u00faverov a vkladov oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch (vr\u00e1tane z\u00e1porn\u00fdch \u00farokov) \u2013 \u2013
na z\u00e1v\u00e4zky z pren\u00e1jmu (733) (738)
na in\u00e9 \u00farokov\u00e9 n\u00e1klady (822) (1 041)
V\u00fdnosov\u00e9 \u00faroky, netto 539 523 479 699
V\u00fdnosy z dividend: 30 20
z dividend z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 30 20
V\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto 539 553 479 719
\n \n Zn\u00ed\u017eenie \u00farokov\u00fdch v\u00fdnosov a n\u00e1kladov vo\u010di bank\u00e1m je sp\u00f4soben\u00e9 splaten\u00edm programu TLTRO (cielen\u00e9 dlhodob\u00e9 refinan\u010dn\u00e9 oper\u00e1cie) po\u010das roku 2024. Zn\u00ed\u017eenie \u00farokov\u00fdch n\u00e1kladov na vklady klientov je sp\u00f4soben\u00e9 poklesom \u00farokov\u00fdch sadzieb na poskytnut\u00fdch \u00faveroch a terminovan\u00fdch vkladoch.\n \n 2. V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed celkom 280 236 263 217
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed t\u00fdkaj\u00face sa IFRS15: 272 663 256 338
z bankov\u00fdch prevodov 168 940 164 627
z poplatkov za spr\u00e1vu \u00faverov 22 572 19 740
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 34 176 31 221
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 30 516 28 469
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 15 129 10 695
za ostatn\u00e9 bankov\u00e9 slu\u017eby 1 330 1 586
Ostatn\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed 7 573 6 879
z poplatkov za z\u00e1ruky 7 573 6 879
N\u00e1klady na poplatky a prov\u00edzie celkom (96 297) (76 051)
z bankov\u00fdch prevodov (86 680) (62 856)
z poplatkov za spr\u00e1vu \u00faverov (2 404) (2 334)
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi (2 129) (1 834)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov (75) (52)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany (263) (255)
z ostatn\u00fdch bankov\u00fdch slu\u017eieb (4 742) (8 718)
z poplatkov za z\u00e1ruky (4) (2)
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 183 939 187 166
\n \n \n \n 5. V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobn\u00e9 n\u00e1klady: (199 641) (180 310)
Mzdov\u00e9 n\u00e1klady (140 567) (126 196)
N\u00e1klady na soci\u00e1lne zabezpe\u010denie (52 147) (47 238)
Ostatn\u00e9 soci\u00e1lne n\u00e1klady (6 745) (6 363)
(Tvorba)/rozpustenie rezerv na zamestnaneck\u00e9 po\u017eitky (182) (513)
Ostatn\u00e9 administrat\u00edvne n\u00e1klady: (93 946) (86 509)
N\u00e1klady na u\u017e\u00edvanie priestorov (10 694) (10 715)
N\u00e1klady na informa\u010dn\u00e9 technol\u00f3gie (32 691) (30 484)
N\u00e1klady na komunik\u00e1ciu (2 203) (2 549)
N\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo* (12 958) (11 498)
N\u00e1klady na reklamu a reprezent\u00e1ciu (20 321) (17 698)
Spotreba kancel\u00e1rskych potrieb (464) (506)
N\u00e1klady na prevoz a spracovanie hotovosti (771) (780)
Cestovn\u00e9 n\u00e1klady (1 749) (1 567)
N\u00e1klady na vzdel\u00e1vanie zamestnancov (2 487) (3 105)
Ostatn\u00e9 dane a poplatky (1 224) (251)
Ostatn\u00e9 n\u00e1klady (8 384) (7 356)
Odpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku: (43 080) (37 257)
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (24 981) (22 328)
z toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (11 550) (11 214)
Dlhodob\u00fd nehmotn\u00fd majetok (18 099) (14 929)
Celkom (336 667) (304 076)
\n * \u201eN\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo\u201c obsahuj\u00fa n\u00e1klady na \u0161tatut\u00e1rny audit v sume 360 tis. EUR (2024: 357 tis. EUR), ostatn\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 32 tis. EUR (2024: 26 tis. EUR), ktor\u00e9 sa t\u00fdkali v\u00fdkonu aud\u00edtorsk\u00fdch postupov v s\u00favislosti s hl\u00e1seniami NBS a v\u00fdkazmi FINREP a COREP, schv\u00e1len\u00fdch postupov v zmysle Z\u00e1kona \u010d. 566/2001 Z.z. o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch, vypracovanie roz\u0161\u00edrenej spr\u00e1vy pre N\u00e1rodn\u00fa banku Slovenska, in\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 125 tis. EUR (2024: 243 tis. EUR), ktor\u00e9 sa t\u00fdkali previerok priebe\u017en\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok materskej spolo\u010dnosti. \n \n \n \n \n 8. (Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
(Tvorba)/rozpustenie k rezerv\u00e1m: 10 043 972
(Tvorba)/rozpustenie rezerv k s\u00fadnym sporom 10 043 972
Celkom 10 043 972
\n Skupina v priebehu roka 2025 rozpustila rezervu k s\u00fadnemu sporu v hodnote 10 302 tis. EUR.\n \n \n \n \n 9. Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 1): 598 (178)
(Tvorba)/rozpustenie 598 (178)
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 2): (4 290) (367)
(Tvorba)/rozpustenie (4 290) (367)
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 3): (316) 169
(Tvorba)/rozpustenie (316) 169
Celkom (4 008) (376)
\n \n \n \n Bli\u017e\u0161ie inform\u00e1cie o rezerv\u00e1ch k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eRezervy na z\u00e1v\u00e4zky\u201c. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1): 13 582 8 981
(Tvorba)/rozpustenie 13 582 8 981
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9 (etapa 2): (9 052) 9 405
(Tvorba)/rozpustenie (9 052) 9 405
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam \u00faverovo znehodnoten\u00e9 (etapa 3): (31 529) (45 268)
(Tvorba)/rozpustenie (31 529) (45 268)
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam (POCI): (2 582) 1 496
(Tvorba)/rozpustenie (2 582) 1 496
Celkom (29 581) (25 386)
\n Bli\u017e\u0161ie inform\u00e1cie o opravn\u00fdch polo\u017ek\u00e1ch na o\u010dak\u00e1van\u00e9 straty z \u00faverov s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201c a v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201c.\n \n \n \n \n 10. Opravn\u00e9 polo\u017eky k nefinan\u010dn\u00fdm akt\u00edvam Pohyb opravn\u00fdch polo\u017eiek k nefinan\u010dn\u00fdm akt\u00edvam: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu hmotn\u00e9ho majetku (269) (101)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu nehmotn\u00e9ho majetku (769) (2 190)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k ostatn\u00fdm akt\u00edvam (206) (8)
Celkom (1 244) (2 299)
\n \n \n \n \n 11. Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach (50 857) (79 271)
Celkom (50 857) (79 271)
\n S \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2024 bol vl\u00e1dou Slovenskej republiky ulo\u017een\u00fd dodato\u010dn\u00fd odvod povinn\u00fd pre regulovan\u00e9 odvetvia, ktor\u00fd stanovuje povinnos\u0165 bank\u00e1m a ostatn\u00fdm regulovan\u00fdm subjektom plati\u0165 osobitn\u00fd odvod od roku 2024. Pokles v roku 2025 bol sp\u00f4soben\u00fd poklesom sadzby pre rok 2025: 24,96 % (2024: 30 %). \n \n 12. Da\u0148 z pr\u00edjmov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Splatn\u00fd da\u0148ov\u00fd n\u00e1klad (78 536) (69 251)
Odlo\u017een\u00fd da\u0148ov\u00fd (n\u00e1klad)/v\u00fdnos (450) 11 798
Celkom (78 986) (57 453)
\n Pr\u00e1vnick\u00e9 osoby v Slovenskej republike maj\u00fa povinnos\u0165 prizn\u00e1va\u0165 zdanite\u013en\u00fd pr\u00edjem a odv\u00e1dza\u0165 z tohto zdanite\u013en\u00e9ho pr\u00edjmu pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b. V roku 2025 je pre pr\u00e1vnick\u00e9 osoby platn\u00e1 24 % sadzba dane z pr\u00edjmov (2024: 21 %). Da\u0148 zo zisku pred zdanen\u00edm sa odli\u0161uje od teoretickej dane, ktor\u00e1 by vyplynula pri pou\u017eit\u00ed platnej sadzby dane z pr\u00edjmov, takto: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk pred zdanen\u00edm 344 892 299 216
Teoretick\u00e1 da\u0148 vy\u010d\u00edslen\u00e1 pri sadzbe dane 24 % (2024: 21 %) 82 774 62 835
Nezdanite\u013en\u00e9 pr\u00edjmy (9 067) (14 625)
Neodpo\u010d\u00edtate\u013en\u00e9 n\u00e1klady 4 108 2 101
Opravn\u00e9 polo\u017eky a rezervy, netto 1 371 575
Dodanenie minul\u00fdch obdob\u00ed (200) (388)
Vplyv zv\u00fd\u0161enia dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b z 21 % na 24 % na odlo\u017een\u00fa da\u0148 \u2013 6 955
N\u00e1klad na da\u0148 z pr\u00edjmov 78 986 57 453
Efekt\u00edvna da\u0148 za \u00fa\u010dtovn\u00e9 obdobie 22,90 % 19,20 %
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306094200979": { "value": "\n \n 2. V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed celkom 280 236 263 217
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed t\u00fdkaj\u00face sa IFRS15: 272 663 256 338
z bankov\u00fdch prevodov 168 940 164 627
z poplatkov za spr\u00e1vu \u00faverov 22 572 19 740
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi 34 176 31 221
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov 30 516 28 469
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany 15 129 10 695
za ostatn\u00e9 bankov\u00e9 slu\u017eby 1 330 1 586
Ostatn\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed 7 573 6 879
z poplatkov za z\u00e1ruky 7 573 6 879
N\u00e1klady na poplatky a prov\u00edzie celkom (96 297) (76 051)
z bankov\u00fdch prevodov (86 680) (62 856)
z poplatkov za spr\u00e1vu \u00faverov (2 404) (2 334)
z oper\u00e1ci\u00ed s cenn\u00fdmi papiermi (2 129) (1 834)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa spr\u00e1vy investi\u010dn\u00fdch a penzijn\u00fdch fondov (75) (52)
z \u010dinnost\u00ed t\u00fdkaj\u00facich sa sprostredkovania pre tretie strany (263) (255)
z ostatn\u00fdch bankov\u00fdch slu\u017eieb (4 742) (8 718)
z poplatkov za z\u00e1ruky (4) (2)
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed, netto 183 939 187 166
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306092039178": { "value": "\n \n 3. \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u010cist\u00fd zisk (strata) z dlhov\u00fdch cenn\u00fdch papierov: 6 403 6 512
Precenenie na re\u00e1lnu hodnotu 737 (1 231)
Zisk/(strata) z predaja cenn\u00fdch papierov 5 666 7 743
\u010cist\u00fd zisk (strata) z \u00faverov a preddavkov (497) (1)
Precenenie na re\u00e1lnu hodnotu (497) (1)
\u010cist\u00fd zisk (strata) z deriv\u00e1tov\u00fdch obchodov: 8 645 5 551
Deriv\u00e1tov\u00e9 obchody \u2013 \u00farokov\u00e9 (375) (736)
Deriv\u00e1tov\u00e9 obchody \u2013 menov\u00e9 9 020 6 287
\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu: (145) 398
Precenenie na re\u00e1lnu hodnotu zabezpe\u010dovac\u00edch n\u00e1strojov 36 808 25 540
Precenenie na re\u00e1lnu hodnotu zabezpe\u010dovan\u00fdch n\u00e1strojov (36 953) (25 142)
Kurzov\u00e9 rozdiely 27 465 30 533
Celkom 41 871 42 993
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306161844431": { "value": "\n 3. \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u010cist\u00fd zisk (strata) z dlhov\u00fdch cenn\u00fdch papierov: 6 403 6 512
Precenenie na re\u00e1lnu hodnotu 737 (1 231)
Zisk/(strata) z predaja cenn\u00fdch papierov 5 666 7 743
\u010cist\u00fd zisk (strata) z \u00faverov a preddavkov (497) (1)
Precenenie na re\u00e1lnu hodnotu (497) (1)
\u010cist\u00fd zisk (strata) z deriv\u00e1tov\u00fdch obchodov: 8 645 5 551
Deriv\u00e1tov\u00e9 obchody \u2013 \u00farokov\u00e9 (375) (736)
Deriv\u00e1tov\u00e9 obchody \u2013 menov\u00e9 9 020 6 287
\u010cist\u00fd zisk/(strata) z \u00fa\u010dtovania hed\u017eingu: (145) 398
Precenenie na re\u00e1lnu hodnotu zabezpe\u010dovac\u00edch n\u00e1strojov 36 808 25 540
Precenenie na re\u00e1lnu hodnotu zabezpe\u010dovan\u00fdch n\u00e1strojov (36 953) (25 142)
Kurzov\u00e9 rozdiely 27 465 30 533
Celkom 41 871 42 993
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306110908303": { "value": "\n \n \n 4. Ostatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote \u2013 dlhov\u00e9 cenn\u00e9 papiere (380) 59
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 dlhov\u00e9 cenn\u00e9 papiere (2) \u2013
V\u00fdnosy z nebankov\u00fdch \u010dinnost\u00ed 9 717 4 101
Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy 2 251 1 870
\u010cist\u00e1 strata z vyradenia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku 476 (3)
Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady (5 739) (4 478)
Celkom 6 323 1 549
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306111113575": { "value": "\n \n 4. Ostatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote \u2013 dlhov\u00e9 cenn\u00e9 papiere (380) 59
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 dlhov\u00e9 cenn\u00e9 papiere (2) \u2013
V\u00fdnosy z nebankov\u00fdch \u010dinnost\u00ed 9 717 4 101
Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy 2 251 1 870
\u010cist\u00e1 strata z vyradenia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku 476 (3)
Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady (5 739) (4 478)
Celkom 6 323 1 549
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306111355096": { "value": "\n 4. Ostatn\u00fd prev\u00e1dzkov\u00fd zisk/(strata) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote \u2013 dlhov\u00e9 cenn\u00e9 papiere (380) 59
Zisk/(strata) z od\u00fa\u010dtovania finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 dlhov\u00e9 cenn\u00e9 papiere (2) \u2013
V\u00fdnosy z nebankov\u00fdch \u010dinnost\u00ed 9 717 4 101
Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy 2 251 1 870
\u010cist\u00e1 strata z vyradenia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku 476 (3)
Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady (5 739) (4 478)
Celkom 6 323 1 549
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306111935758": { "value": "\n \n \n \n \n 5. V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobn\u00e9 n\u00e1klady: (199 641) (180 310)
Mzdov\u00e9 n\u00e1klady (140 567) (126 196)
N\u00e1klady na soci\u00e1lne zabezpe\u010denie (52 147) (47 238)
Ostatn\u00e9 soci\u00e1lne n\u00e1klady (6 745) (6 363)
(Tvorba)/rozpustenie rezerv na zamestnaneck\u00e9 po\u017eitky (182) (513)
Ostatn\u00e9 administrat\u00edvne n\u00e1klady: (93 946) (86 509)
N\u00e1klady na u\u017e\u00edvanie priestorov (10 694) (10 715)
N\u00e1klady na informa\u010dn\u00e9 technol\u00f3gie (32 691) (30 484)
N\u00e1klady na komunik\u00e1ciu (2 203) (2 549)
N\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo* (12 958) (11 498)
N\u00e1klady na reklamu a reprezent\u00e1ciu (20 321) (17 698)
Spotreba kancel\u00e1rskych potrieb (464) (506)
N\u00e1klady na prevoz a spracovanie hotovosti (771) (780)
Cestovn\u00e9 n\u00e1klady (1 749) (1 567)
N\u00e1klady na vzdel\u00e1vanie zamestnancov (2 487) (3 105)
Ostatn\u00e9 dane a poplatky (1 224) (251)
Ostatn\u00e9 n\u00e1klady (8 384) (7 356)
Odpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku: (43 080) (37 257)
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (24 981) (22 328)
z toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (11 550) (11 214)
Dlhodob\u00fd nehmotn\u00fd majetok (18 099) (14 929)
Celkom (336 667) (304 076)
\n * \u201eN\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo\u201c obsahuj\u00fa n\u00e1klady na \u0161tatut\u00e1rny audit v sume 360 tis. EUR (2024: 357 tis. EUR), ostatn\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 32 tis. EUR (2024: 26 tis. EUR), ktor\u00e9 sa t\u00fdkali v\u00fdkonu aud\u00edtorsk\u00fdch postupov v s\u00favislosti s hl\u00e1seniami NBS a v\u00fdkazmi FINREP a COREP, schv\u00e1len\u00fdch postupov v zmysle Z\u00e1kona \u010d. 566/2001 Z.z. o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch, vypracovanie roz\u0161\u00edrenej spr\u00e1vy pre N\u00e1rodn\u00fa banku Slovenska, in\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 125 tis. EUR (2024: 243 tis. EUR), ktor\u00e9 sa t\u00fdkali previerok priebe\u017en\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok materskej spolo\u010dnosti. \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306112059391": { "value": "\n \n \n \n 5. V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobn\u00e9 n\u00e1klady: (199 641) (180 310)
Mzdov\u00e9 n\u00e1klady (140 567) (126 196)
N\u00e1klady na soci\u00e1lne zabezpe\u010denie (52 147) (47 238)
Ostatn\u00e9 soci\u00e1lne n\u00e1klady (6 745) (6 363)
(Tvorba)/rozpustenie rezerv na zamestnaneck\u00e9 po\u017eitky (182) (513)
Ostatn\u00e9 administrat\u00edvne n\u00e1klady: (93 946) (86 509)
N\u00e1klady na u\u017e\u00edvanie priestorov (10 694) (10 715)
N\u00e1klady na informa\u010dn\u00e9 technol\u00f3gie (32 691) (30 484)
N\u00e1klady na komunik\u00e1ciu (2 203) (2 549)
N\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo* (12 958) (11 498)
N\u00e1klady na reklamu a reprezent\u00e1ciu (20 321) (17 698)
Spotreba kancel\u00e1rskych potrieb (464) (506)
N\u00e1klady na prevoz a spracovanie hotovosti (771) (780)
Cestovn\u00e9 n\u00e1klady (1 749) (1 567)
N\u00e1klady na vzdel\u00e1vanie zamestnancov (2 487) (3 105)
Ostatn\u00e9 dane a poplatky (1 224) (251)
Ostatn\u00e9 n\u00e1klady (8 384) (7 356)
Odpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku: (43 080) (37 257)
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (24 981) (22 328)
z toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (11 550) (11 214)
Dlhodob\u00fd nehmotn\u00fd majetok (18 099) (14 929)
Celkom (336 667) (304 076)
\n * \u201eN\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo\u201c obsahuj\u00fa n\u00e1klady na \u0161tatut\u00e1rny audit v sume 360 tis. EUR (2024: 357 tis. EUR), ostatn\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 32 tis. EUR (2024: 26 tis. EUR), ktor\u00e9 sa t\u00fdkali v\u00fdkonu aud\u00edtorsk\u00fdch postupov v s\u00favislosti s hl\u00e1seniami NBS a v\u00fdkazmi FINREP a COREP, schv\u00e1len\u00fdch postupov v zmysle Z\u00e1kona \u010d. 566/2001 Z.z. o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch, vypracovanie roz\u0161\u00edrenej spr\u00e1vy pre N\u00e1rodn\u00fa banku Slovenska, in\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 125 tis. EUR (2024: 243 tis. EUR), ktor\u00e9 sa t\u00fdkali previerok priebe\u017en\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok materskej spolo\u010dnosti. \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310132451420": { "value": "\n \n 5. V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobn\u00e9 n\u00e1klady: (199 641) (180 310)
Mzdov\u00e9 n\u00e1klady (140 567) (126 196)
N\u00e1klady na soci\u00e1lne zabezpe\u010denie (52 147) (47 238)
Ostatn\u00e9 soci\u00e1lne n\u00e1klady (6 745) (6 363)
(Tvorba)/rozpustenie rezerv na zamestnaneck\u00e9 po\u017eitky (182) (513)
Ostatn\u00e9 administrat\u00edvne n\u00e1klady: (93 946) (86 509)
N\u00e1klady na u\u017e\u00edvanie priestorov (10 694) (10 715)
N\u00e1klady na informa\u010dn\u00e9 technol\u00f3gie (32 691) (30 484)
N\u00e1klady na komunik\u00e1ciu (2 203) (2 549)
N\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo* (12 958) (11 498)
N\u00e1klady na reklamu a reprezent\u00e1ciu (20 321) (17 698)
Spotreba kancel\u00e1rskych potrieb (464) (506)
N\u00e1klady na prevoz a spracovanie hotovosti (771) (780)
Cestovn\u00e9 n\u00e1klady (1 749) (1 567)
N\u00e1klady na vzdel\u00e1vanie zamestnancov (2 487) (3 105)
Ostatn\u00e9 dane a poplatky (1 224) (251)
Ostatn\u00e9 n\u00e1klady (8 384) (7 356)
Odpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku: (43 080) (37 257)
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (24 981) (22 328)
z toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (11 550) (11 214)
Dlhodob\u00fd nehmotn\u00fd majetok (18 099) (14 929)
Celkom (336 667) (304 076)
\n * \u201eN\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo\u201c obsahuj\u00fa n\u00e1klady na \u0161tatut\u00e1rny audit v sume 360 tis. EUR (2024: 357 tis. EUR), ostatn\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 32 tis. EUR (2024: 26 tis. EUR), ktor\u00e9 sa t\u00fdkali v\u00fdkonu aud\u00edtorsk\u00fdch postupov v s\u00favislosti s hl\u00e1seniami NBS a v\u00fdkazmi FINREP a COREP, schv\u00e1len\u00fdch postupov v zmysle Z\u00e1kona \u010d. 566/2001 Z.z. o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch, vypracovanie roz\u0161\u00edrenej spr\u00e1vy pre N\u00e1rodn\u00fa banku Slovenska, in\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 125 tis. EUR (2024: 243 tis. EUR), ktor\u00e9 sa t\u00fdkali previerok priebe\u017en\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok materskej spolo\u010dnosti. \n \n \n 8. (Tvorba)/rozpustenie rezerv na z\u00e1v\u00e4zky \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
(Tvorba)/rozpustenie k rezerv\u00e1m: 10 043 972
(Tvorba)/rozpustenie rezerv k s\u00fadnym sporom 10 043 972
Celkom 10 043 972
\n Skupina v priebehu roka 2025 rozpustila rezervu k s\u00fadnemu sporu v hodnote 10 302 tis. EUR.\n \n \n 9. Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 1): 598 (178)
(Tvorba)/rozpustenie 598 (178)
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 2): (4 290) (367)
(Tvorba)/rozpustenie (4 290) (367)
Rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m (etapa 3): (316) 169
(Tvorba)/rozpustenie (316) 169
Celkom (4 008) (376)
\n \n Bli\u017e\u0161ie inform\u00e1cie o rezerv\u00e1ch k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eRezervy na z\u00e1v\u00e4zky\u201c. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1): 13 582 8 981
(Tvorba)/rozpustenie 13 582 8 981
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9 (etapa 2): (9 052) 9 405
(Tvorba)/rozpustenie (9 052) 9 405
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam \u00faverovo znehodnoten\u00e9 (etapa 3): (31 529) (45 268)
(Tvorba)/rozpustenie (31 529) (45 268)
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam (POCI): (2 582) 1 496
(Tvorba)/rozpustenie (2 582) 1 496
Celkom (29 581) (25 386)
\n Bli\u017e\u0161ie inform\u00e1cie o opravn\u00fdch polo\u017ek\u00e1ch na o\u010dak\u00e1van\u00e9 straty z \u00faverov s\u00fa uveden\u00e9 v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty\u201c a v pozn\u00e1mke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201c.\n \n \n 10. Opravn\u00e9 polo\u017eky k nefinan\u010dn\u00fdm akt\u00edvam Pohyb opravn\u00fdch polo\u017eiek k nefinan\u010dn\u00fdm akt\u00edvam: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu hmotn\u00e9ho majetku (269) (101)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu nehmotn\u00e9ho majetku (769) (2 190)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k ostatn\u00fdm akt\u00edvam (206) (8)
Celkom (1 244) (2 299)
\n \n \n 11. Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach (50 857) (79 271)
Celkom (50 857) (79 271)
\n S \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2024 bol vl\u00e1dou Slovenskej republiky ulo\u017een\u00fd dodato\u010dn\u00fd odvod povinn\u00fd pre regulovan\u00e9 odvetvia, ktor\u00fd stanovuje povinnos\u0165 bank\u00e1m a ostatn\u00fdm regulovan\u00fdm subjektom plati\u0165 osobitn\u00fd odvod od roku 2024. Pokles v roku 2025 bol sp\u00f4soben\u00fd poklesom sadzby pre rok 2025: 24,96 % (2024: 30 %). \n \n 12. Da\u0148 z pr\u00edjmov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Splatn\u00fd da\u0148ov\u00fd n\u00e1klad (78 536) (69 251)
Odlo\u017een\u00fd da\u0148ov\u00fd (n\u00e1klad)/v\u00fdnos (450) 11 798
Celkom (78 986) (57 453)
\n Pr\u00e1vnick\u00e9 osoby v Slovenskej republike maj\u00fa povinnos\u0165 prizn\u00e1va\u0165 zdanite\u013en\u00fd pr\u00edjem a odv\u00e1dza\u0165 z tohto zdanite\u013en\u00e9ho pr\u00edjmu pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b. V roku 2025 je pre pr\u00e1vnick\u00e9 osoby platn\u00e1 24 % sadzba dane z pr\u00edjmov (2024: 21 %). Da\u0148 zo zisku pred zdanen\u00edm sa odli\u0161uje od teoretickej dane, ktor\u00e1 by vyplynula pri pou\u017eit\u00ed platnej sadzby dane z pr\u00edjmov, takto: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk pred zdanen\u00edm 344 892 299 216
Teoretick\u00e1 da\u0148 vy\u010d\u00edslen\u00e1 pri sadzbe dane 24 % (2024: 21 %) 82 774 62 835
Nezdanite\u013en\u00e9 pr\u00edjmy (9 067) (14 625)
Neodpo\u010d\u00edtate\u013en\u00e9 n\u00e1klady 4 108 2 101
Opravn\u00e9 polo\u017eky a rezervy, netto 1 371 575
Dodanenie minul\u00fdch obdob\u00ed (200) (388)
Vplyv zv\u00fd\u0161enia dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b z 21 % na 24 % na odlo\u017een\u00fa da\u0148 \u2013 6 955
N\u00e1klad na da\u0148 z pr\u00edjmov 78 986 57 453
Efekt\u00edvna da\u0148 za \u00fa\u010dtovn\u00e9 obdobie 22,90 % 19,20 %
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310132659899": { "value": "\n 5. V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobn\u00e9 n\u00e1klady: (199 641) (180 310)
Mzdov\u00e9 n\u00e1klady (140 567) (126 196)
N\u00e1klady na soci\u00e1lne zabezpe\u010denie (52 147) (47 238)
Ostatn\u00e9 soci\u00e1lne n\u00e1klady (6 745) (6 363)
(Tvorba)/rozpustenie rezerv na zamestnaneck\u00e9 po\u017eitky (182) (513)
Ostatn\u00e9 administrat\u00edvne n\u00e1klady: (93 946) (86 509)
N\u00e1klady na u\u017e\u00edvanie priestorov (10 694) (10 715)
N\u00e1klady na informa\u010dn\u00e9 technol\u00f3gie (32 691) (30 484)
N\u00e1klady na komunik\u00e1ciu (2 203) (2 549)
N\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo* (12 958) (11 498)
N\u00e1klady na reklamu a reprezent\u00e1ciu (20 321) (17 698)
Spotreba kancel\u00e1rskych potrieb (464) (506)
N\u00e1klady na prevoz a spracovanie hotovosti (771) (780)
Cestovn\u00e9 n\u00e1klady (1 749) (1 567)
N\u00e1klady na vzdel\u00e1vanie zamestnancov (2 487) (3 105)
Ostatn\u00e9 dane a poplatky (1 224) (251)
Ostatn\u00e9 n\u00e1klady (8 384) (7 356)
Odpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku: (43 080) (37 257)
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (24 981) (22 328)
z toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (11 550) (11 214)
Dlhodob\u00fd nehmotn\u00fd majetok (18 099) (14 929)
Celkom (336 667) (304 076)
\n * \u201eN\u00e1klady na pr\u00e1vne slu\u017eby a poradenstvo\u201c obsahuj\u00fa n\u00e1klady na \u0161tatut\u00e1rny audit v sume 360 tis. EUR (2024: 357 tis. EUR), ostatn\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 32 tis. EUR (2024: 26 tis. EUR), ktor\u00e9 sa t\u00fdkali v\u00fdkonu aud\u00edtorsk\u00fdch postupov v s\u00favislosti s hl\u00e1seniami NBS a v\u00fdkazmi FINREP a COREP, schv\u00e1len\u00fdch postupov v zmysle Z\u00e1kona \u010d. 566/2001 Z.z. o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch, vypracovanie roz\u0161\u00edrenej spr\u00e1vy pre N\u00e1rodn\u00fa banku Slovenska, in\u00e9 uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby v sume 125 tis. EUR (2024: 243 tis. EUR), ktor\u00e9 sa t\u00fdkali previerok priebe\u017en\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierok materskej spolo\u010dnosti. \n \n \n 27. Rezervy na z\u00e1v\u00e4zky Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2025 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2025
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 344 (598) \u2013 7 746
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 2 161 4 290 \u2013 6 451
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 204 316 \u2013 520
S\u00fadne spory 22 285 (9 444) (1 825) 11 016
Rezervy na zamestnaneck\u00e9 po\u017eitky 6 281 452 (32) 6 701
Zamestnaneck\u00e9 rezervy 25 331 18 015 (12 115) 31 231
Ostatn\u00e9 rezervy 158 (48) \u2013 110
Celkom 64 764 12 983 (13 972) 63 775
\n \n \n \n Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2024 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2024
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 166 178 \u2013 8 344
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 1 794 367 \u2013 2 161
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 373 (169) \u2013 204
S\u00fadne spory 22 566 (125) (156) 22 285
Rezervy na zamestnaneck\u00e9 po\u017eitky 5 559 752 (30) 6 281
Zamestnaneck\u00e9 rezervy 23 382 13 242 (11 293) 25 331
Ostatn\u00e9 rezervy 219 (61) \u2013 158
Celkom 62 059 14 184 (11 479) 64 764
\n Hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch rezervy na zamestnaneck\u00e9 po\u017eitky: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ro\u010dn\u00e1 diskontn\u00e1 sadzba 3,40 %
Bud\u00faci skuto\u010dn\u00fd ro\u010dn\u00fd n\u00e1rast miezd 2,00 %
Ro\u010dn\u00e1 miera odchodov/fluktu\u00e1cia zamestnancov 2,80 % \u2013 6,20 %
Vek odchodu do d\u00f4chodku Na z\u00e1klade platnej legislat\u00edvy
\n Dlhodob\u00e9 rezervy na zamestnaneck\u00e9 po\u017eitky sa vypo\u010d\u00edtali pod\u013ea platn\u00fdch \u00famrtnostn\u00fdch tabuliek vydan\u00fdch \u0160tatistick\u00fdm \u00faradom Slovenskej republiky. Skupina nem\u00e1 in\u00fd syst\u00e9m d\u00f4chodkov\u00e9ho zabezpe\u010denia okrem \u0161t\u00e1tneho povinn\u00e9ho d\u00f4chodkov\u00e9ho zabezpe\u010denia. Pod\u013ea slovensk\u00fdch pr\u00e1vnych predpisov je zamestn\u00e1vate\u013e povinn\u00fd odv\u00e1dza\u0165 poistn\u00e9 na soci\u00e1lne poistenie, nemocensk\u00e9 poistenie, zdravotn\u00e9 poistenie, \u00farazov\u00e9 poistenie, poistenie v nezamestnanosti a pr\u00edspevok do garan\u010dn\u00e9ho fondu stanoven\u00fd ako percento z vymeriavacieho z\u00e1kladu. Uveden\u00e9 n\u00e1klady sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v obdob\u00ed, za ktor\u00e9 zamestnancovi vznikol n\u00e1rok na mzdu. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260311095611767": { "value": "\n 6. Pr\u00edspevok do rezolu\u010dn\u00e9ho fondu a fondu ochrany vkladov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Pr\u00edspevok do rezolu\u010dn\u00e9ho fondu a fondu ochrany vkladov:
pr\u00edspevok do rezolu\u010dn\u00e9ho fondu* \u2013 \u2013
pr\u00edspevok do fondu ochrany vkladov (1 463) (1 407)
Celkom (1 463) (1 407)
\n * Rezolu\u010dn\u00fd fond predstavuje ro\u010dn\u00fd pr\u00edspevok pre banky v r\u00e1mci E\u00da, ktor\u00e9 s\u00fa \u010dlenmi Bankovej \u00fanie, ktor\u00e9ho v\u00fd\u0161ka z\u00e1vis\u00ed od ve\u013ekosti a rizikov\u00e9ho profilu skupiny v zmysle smernice o kr\u00edzovom mana\u017emente 2016/59/E\u00da (Bank Recovery and Resolution Directive).\n ", "dimensions": { "concept": "tbkas:DisclosureOfContributionToTheResolutionFundAndTheDepositProtectionFund", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260311100128450": { "value": "\n 7. \u010cist\u00fd zisk/(strata) z modifik\u00e1cie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote: (13 017) (368)
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie \u2013 Etapa 1 (12 471) (30)
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie \u2013 Etapa 2 (461) (338)
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie \u2013 Etapa 3 (75) \u2013
\u010cist\u00fd zisk/(strata) z modifik\u00e1cie \u2013 POCI (10) \u2013
Celkom (13 017) (368)
\n Skupina rozhodla o prihl\u00e1sen\u00ed sa do programu hypotek\u00e1rnej pomoci v s\u00falade so z\u00e1konom \u010d. 90/2016 Z.z. o \u00faveroch na b\u00fdvanie. Skupina v s\u00falade so z\u00e1sadou obozretnosti odhadla a prepo\u010d\u00edtala dopad hypotek\u00e1rnej pomoci na bud\u00face odhadovan\u00e9 pe\u0148a\u017en\u00e9 toky z \u00faverov a za\u00fa\u010dtovala stratu vo v\u00fd\u0161ke 12 456 tis. EUR. Detailnej\u0161\u00ed popis je v \u010dasti \u201eModifik\u00e1cie finan\u010dn\u00fdch n\u00e1strojov\u201d.\n ", "dimensions": { "concept": "tbkas:DisclosureOfGainsLossesOnFinancialAssetsAtAmortisedCost", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306110714435": { "value": "\n \n \n 10. Opravn\u00e9 polo\u017eky k nefinan\u010dn\u00fdm akt\u00edvam Pohyb opravn\u00fdch polo\u017eiek k nefinan\u010dn\u00fdm akt\u00edvam: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu hmotn\u00e9ho majetku (269) (101)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu nehmotn\u00e9ho majetku (769) (2 190)
(Tvorba)/rozpustenie opravn\u00fdch polo\u017eiek k ostatn\u00fdm akt\u00edvam (206) (8)
Celkom (1 244) (2 299)
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310174843219": { "value": "\n 11. Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Osobitn\u00fd odvod z podnikania v regulovan\u00fdch odvetviach (50 857) (79 271)
Celkom (50 857) (79 271)
\n S \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2024 bol vl\u00e1dou Slovenskej republiky ulo\u017een\u00fd dodato\u010dn\u00fd odvod povinn\u00fd pre regulovan\u00e9 odvetvia, ktor\u00fd stanovuje povinnos\u0165 bank\u00e1m a ostatn\u00fdm regulovan\u00fdm subjektom plati\u0165 osobitn\u00fd odvod od roku 2024. Pokles v roku 2025 bol sp\u00f4soben\u00fd poklesom sadzby pre rok 2025: 24,96 % (2024: 30 %). \n \n 12. Da\u0148 z pr\u00edjmov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Splatn\u00fd da\u0148ov\u00fd n\u00e1klad (78 536) (69 251)
Odlo\u017een\u00fd da\u0148ov\u00fd (n\u00e1klad)/v\u00fdnos (450) 11 798
Celkom (78 986) (57 453)
\n Pr\u00e1vnick\u00e9 osoby v Slovenskej republike maj\u00fa povinnos\u0165 prizn\u00e1va\u0165 zdanite\u013en\u00fd pr\u00edjem a odv\u00e1dza\u0165 z tohto zdanite\u013en\u00e9ho pr\u00edjmu pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b. V roku 2025 je pre pr\u00e1vnick\u00e9 osoby platn\u00e1 24 % sadzba dane z pr\u00edjmov (2024: 21 %). Da\u0148 zo zisku pred zdanen\u00edm sa odli\u0161uje od teoretickej dane, ktor\u00e1 by vyplynula pri pou\u017eit\u00ed platnej sadzby dane z pr\u00edjmov, takto: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zisk pred zdanen\u00edm 344 892 299 216
Teoretick\u00e1 da\u0148 vy\u010d\u00edslen\u00e1 pri sadzbe dane 24 % (2024: 21 %) 82 774 62 835
Nezdanite\u013en\u00e9 pr\u00edjmy (9 067) (14 625)
Neodpo\u010d\u00edtate\u013en\u00e9 n\u00e1klady 4 108 2 101
Opravn\u00e9 polo\u017eky a rezervy, netto 1 371 575
Dodanenie minul\u00fdch obdob\u00ed (200) (388)
Vplyv zv\u00fd\u0161enia dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b z 21 % na 24 % na odlo\u017een\u00fa da\u0148 \u2013 6 955
N\u00e1klad na da\u0148 z pr\u00edjmov 78 986 57 453
Efekt\u00edvna da\u0148 za \u00fa\u010dtovn\u00e9 obdobie 22,90 % 19,20 %
\n \n \n Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky k 31. decembru 2025 a k 31. decembru 2024 s\u00favisia s t\u00fdmito polo\u017ekami: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota Da\u0148ov\u00e1 Trval\u00fd rozdiel Do\u010dasn\u00fd rozdiel 2025 2024
Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia 55 411 56 097 \u2013 686 165 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 48 535 49 851 \u2013 1 316 316 703
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 116 999 21 314 050 98 530 98 521 23 645 28 304
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva 179 376 217 134 4 214 33 544 8 051 4 769
Ostatn\u00e9 akt\u00edva 42 129 48 900 878 5 893 1 414 1 110
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 21 041 801 21 043 423 \u2013 1 622 389 1 332
Rezervy na z\u00e1v\u00e4zky 63 775 568 25 224 37 983 9 116 7 683
Ostatn\u00e9 z\u00e1v\u00e4zky 92 323 38 145 4 887 49 291 11 830 11 862
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka/ (z\u00e1v\u00e4zok), netto 54 926 55 763
\n Skupina pravidelne testuje \u00fa\u010dtovanie \u00faverov\u00fdch poh\u013ead\u00e1vok pri odpise z da\u0148ov\u00e9ho h\u013eadiska a na z\u00e1klade v\u00fdsledkov upravuje % odhadu da\u0148ovej uznate\u013enosti opravn\u00fdch polo\u017eiek na straty z \u00faverov. V s\u00falade s t\u00fdm skupina k 31. decembru 2025 nevyk\u00e1zala odlo\u017een\u00fa da\u0148ov\u00fa poh\u013ead\u00e1vku vo v\u00fd\u0161ke 26 114 tis. EUR (31. december 2024: 22 214 tis. EUR), z \u010dasti opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m.\n \n \n 21. Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 splatn\u00e1 \u2013 102
Celkom \u2013 102
\n\n \n 22. Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka 2025 2024 \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 odlo\u017een\u00e1 54 925 55 763
Celkom 54 925 55 763
\n \u010cist\u00e1 odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka z dane z pr\u00edjmov vypl\u00fdvala najm\u00e4 z do\u010dasn\u00fdch odpo\u010d\u00edtate\u013en\u00fdch rozdielov pop\u00edsan\u00fdch v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c.\n \n \n 28. Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 splatn\u00fd 5 782 14 730
Celkom 5 782 14 730
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310175432158": { "value": "\n 12. Da\u0148 z pr\u00edjmov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Splatn\u00fd da\u0148ov\u00fd n\u00e1klad (78 536) (69 251)
Odlo\u017een\u00fd da\u0148ov\u00fd (n\u00e1klad)/v\u00fdnos (450) 11 798
Celkom (78 986) (57 453)
\n \n Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky k 31. decembru 2025 a k 31. decembru 2024 s\u00favisia s t\u00fdmito polo\u017ekami: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota Da\u0148ov\u00e1 Trval\u00fd rozdiel Do\u010dasn\u00fd rozdiel 2025 2024
Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia 55 411 56 097 \u2013 686 165 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 48 535 49 851 \u2013 1 316 316 703
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 116 999 21 314 050 98 530 98 521 23 645 28 304
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva 179 376 217 134 4 214 33 544 8 051 4 769
Ostatn\u00e9 akt\u00edva 42 129 48 900 878 5 893 1 414 1 110
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 21 041 801 21 043 423 \u2013 1 622 389 1 332
Rezervy na z\u00e1v\u00e4zky 63 775 568 25 224 37 983 9 116 7 683
Ostatn\u00e9 z\u00e1v\u00e4zky 92 323 38 145 4 887 49 291 11 830 11 862
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka/ (z\u00e1v\u00e4zok), netto 54 926 55 763
\n Skupina pravidelne testuje \u00fa\u010dtovanie \u00faverov\u00fdch poh\u013ead\u00e1vok pri odpise z da\u0148ov\u00e9ho h\u013eadiska a na z\u00e1klade v\u00fdsledkov upravuje % odhadu da\u0148ovej uznate\u013enosti opravn\u00fdch polo\u017eiek na straty z \u00faverov. V s\u00falade s t\u00fdm skupina k 31. decembru 2025 nevyk\u00e1zala odlo\u017een\u00fa da\u0148ov\u00fa poh\u013ead\u00e1vku vo v\u00fd\u0161ke 26 114 tis. EUR (31. december 2024: 22 214 tis. EUR), z \u010dasti opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a rezervy k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m.\n \n 22. Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka 2025 2024 \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 odlo\u017een\u00e1 54 925 55 763
Celkom 54 925 55 763
\n \u010cist\u00e1 odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka z dane z pr\u00edjmov vypl\u00fdvala najm\u00e4 z do\u010dasn\u00fdch odpo\u010d\u00edtate\u013en\u00fdch rozdielov pop\u00edsan\u00fdch v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306101957830": { "value": "\n 13. Z\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 Kme\u0148ov\u00e9 akcie Nomin\u00e1lna hodnota 800 EUR Kme\u0148ov\u00e9 akcie Nomin\u00e1lna hodnota 4 000 EUR Prioritn\u00e9 akcie Nomin\u00e1lna hodnota 4 EUR
S\u00fahrnn\u00fd zisk po zdanen\u00ed v \u00fa\u010dtovnom obdob\u00ed pripadaj\u00faci na: 201 637 34 845 30 652
v\u00e1\u017een\u00fd priemern\u00fd po\u010det akci\u00ed v obehu po\u010das obdobia 60 616 2 095 1 842 924
Z\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu 3 326 16 630 16,6
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Kme\u0148ov\u00e9 akcie Nomin\u00e1lna hodnota 800 EUR Kme\u0148ov\u00e9 akcie Nomin\u00e1lna hodnota 4 000 EUR Prioritn\u00e9 akcie Nomin\u00e1lna hodnota 4 EUR
S\u00fahrnn\u00fd zisk po zdanen\u00ed v \u00fa\u010dtovnom obdob\u00ed pripadaj\u00faci na: 183 506 31 712 27 815
v\u00e1\u017een\u00fd priemern\u00fd po\u010det akci\u00ed v obehu po\u010das obdobia 60 616 2 095 1 837 581
Z\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu 3 027 15 135 15,1
\n Sp\u00f4sob a metodika v\u00fdpo\u010dtu zisku na akciu je uveden\u00e1 v \u010dasti II. Hlavn\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady \u010das\u0165 \u201eZ\u00e1kladn\u00fd a zrieden\u00fd zisk na akciu\u201d.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306131745688": { "value": "\n \n \n \n 14. Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Pokladni\u010dn\u00e1 hotovos\u0165 199 216 241 815
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 11 680
Celkom 1 568 675 1 751 113
\n Povinn\u00e9 minim\u00e1lne rezervy sa vykazuj\u00fa ako \u00faro\u010den\u00e9 vklady v zmysle opatren\u00ed N\u00e1rodnej banky Slovenska a s\u00fa s\u00fa\u010das\u0165ou polo\u017eky \u201ePokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch\u201c. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch skupinou. Schopnos\u0165 materskej spolo\u010dnosti \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201c na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201c).\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306131606837": { "value": "\n \n \n 14. Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Pokladni\u010dn\u00e1 hotovos\u0165 199 216 241 815
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 11 680
Celkom 1 568 675 1 751 113
\n Povinn\u00e9 minim\u00e1lne rezervy sa vykazuj\u00fa ako \u00faro\u010den\u00e9 vklady v zmysle opatren\u00ed N\u00e1rodnej banky Slovenska a s\u00fa s\u00fa\u010das\u0165ou polo\u017eky \u201ePokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch\u201c. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch skupinou. Schopnos\u0165 materskej spolo\u010dnosti \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201c na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201c).\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306131905495": { "value": "\n \n 14. Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Pokladni\u010dn\u00e1 hotovos\u0165 199 216 241 815
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 11 680
Celkom 1 568 675 1 751 113
\n Povinn\u00e9 minim\u00e1lne rezervy sa vykazuj\u00fa ako \u00faro\u010den\u00e9 vklady v zmysle opatren\u00ed N\u00e1rodnej banky Slovenska a s\u00fa s\u00fa\u010das\u0165ou polo\u017eky \u201ePokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch\u201c. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch skupinou. Schopnos\u0165 materskej spolo\u010dnosti \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201c na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201c).\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310123224432": { "value": "\n 14. Pe\u0148a\u017en\u00e9 prostriedky, pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Pokladni\u010dn\u00e1 hotovos\u0165 199 216 241 815
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 11 680
Celkom 1 568 675 1 751 113
\n Povinn\u00e9 minim\u00e1lne rezervy sa vykazuj\u00fa ako \u00faro\u010den\u00e9 vklady v zmysle opatren\u00ed N\u00e1rodnej banky Slovenska a s\u00fa s\u00fa\u010das\u0165ou polo\u017eky \u201ePokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch\u201c. V\u00fd\u0161ka rezervy z\u00e1vis\u00ed od objemu vkladov prijat\u00fdch skupinou. Schopnos\u0165 materskej spolo\u010dnosti \u010derpa\u0165 rezervu je v zmysle platnej legislat\u00edvy obmedzen\u00e1. Z uveden\u00e9ho d\u00f4vodu nie je vyk\u00e1zan\u00e1 v polo\u017eke \u201ePeniaze a pe\u0148a\u017en\u00e9 ekvivalenty\u201c na \u00fa\u010dely zostavenia v\u00fdkazu o pe\u0148a\u017en\u00fdch tokoch (pozri \u201eKonsolidovan\u00fd v\u00fdkaz o pe\u0148a\u017en\u00fdch tokov\u201c).\n \n \n \n 15. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 13 757
\u00darokov\u00e9 obchody 5 547 11 153
Menov\u00e9 obchody 1 301 2 604
Dlhov\u00e9 cenn\u00e9 papiere 76 9 588
\u0160t\u00e1tne dlhopisy 76 9 588
Celkom 6 924 23 345
\n \n 16. Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Podielov\u00e9 cenn\u00e9 papiere, dlhov\u00e9 a ostatn\u00e9 cenn\u00e9 papiere s pohybliv\u00fdm v\u00fdnosom 11 443 12 045
Podielov\u00e9 cenn\u00e9 papiere 2 468 4 509
Dlhov\u00e9 cenn\u00e9 papiere 1 350 3 511
Podielov\u00e9 listy podielov\u00fdch fondov* 7 625 4 025
\u00davery a preddavky vo\u010di klientom 43 968 21 375
\u00davery a preddavky poskytnut\u00e9 korpor\u00e1tnym sektorom 43 968 21 375
Celkom 55 411 33 420
\n * Skupina mala v uvedenom portf\u00f3liu majetkov\u00e9 cenn\u00e9 papiere (podielov\u00e9 listy podielov\u00fdch fondov), pre ktor\u00e9 nemohla by\u0165 vyu\u017eit\u00e1 mo\u017enos\u0165 ocenenia v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI) z d\u00f4vodu, \u017ee tieto cenn\u00e9 papiere maj\u00fa definovan\u00fa splatnos\u0165 a nesp\u013a\u0148aj\u00fa defin\u00edciu majetkov\u00e9ho n\u00e1stroja v zmysle IAS 32. K 31. decembru 2025 bola hodnota uveden\u00fdch podielov\u00fdch listov podielov\u00fdch fondov 986 tis. EUR (31. december 2024: 831 tis. EUR).\n \n \n 17. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Dlhov\u00e9 cenn\u00e9 papiere 46 215 92 157
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 7 480 54 407
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 38 735 37 750
N\u00e1stroje vlastn\u00e9ho imania 2 320 2 300
Podielov\u00e9 cenn\u00e9 papiere 2 320 2 300
Celkom 48 535 94 457
\n \u010clenenie dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Dlhov\u00e9 cenn\u00e9 papiere 46 241 (26) 46 215
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 7 481 (1) 7 480
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 38 760 (25) 38 735
Celkom 46 241 (26) 46 215
\n \u010clenenie dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Dlhov\u00e9 cenn\u00e9 papiere 92 181 (24) 92 157
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 54 415 (8) 54 407
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 37 766 (16) 37 750
Celkom 92 181 (24) 92 157
\n \n \n \n \n \n \n 18. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 288 224
Oper\u00e1cie na pe\u0148a\u017enom trhu 92 826 \u2013 92 826
Obr\u00e1ten\u00e9 repo obchody 195 152 \u2013 195 152
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 246 \u2013 246
\u00davery a preddavky vo\u010di klientom 16 412 854 (249 027) 16 163 827
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 874 399 (29 326) 845 073
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 136 329 (5 064) 131 265
Faktoring a \u00favery kryt\u00e9 zmenkami 67 793 (929) 66 864
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 6 414 183 (22 966) 6 391 217
Americk\u00e9 hypot\u00e9ky 1 114 834 (5 109) 1 109 725
Spotrebn\u00e9 \u00favery 992 041 (98 164) 893 877
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 341 101 (13 602) 327 499
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 6 472 174 (73 867) 6 398 307
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 8 164 \u2013 8 164
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 (1 852) 4 656 784
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 25 413 \u2013 25 413
\u0160t\u00e1tne dlhopisy 4 397 984 (1 707) 4 396 277
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 122 040 (7) 122 033
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 113 199 (138) 113 061
Celkom 21 367 878 (250 879) 21 116 999
\n \n \n \n \n \n \n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 \u2013 173 158
Oper\u00e1cie na pe\u0148a\u017enom trhu 122 850 \u2013 122 850
Obr\u00e1ten\u00e9 repo obchody 49 643 \u2013 49 643
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 665 \u2013 665
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00davery a preddavky vo\u010di klientom 14 736 730 (250 971) 14 485 759
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 856 056 (21 347) 834 709
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 127 933 (4 917) 123 016
Faktoring a \u00favery kryt\u00e9 zmenkami 83 689 (354) 83 335
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 5 665 340 (26 553) 5 638 787
Americk\u00e9 hypot\u00e9ky 1 071 080 (5 619) 1 065 461
Spotrebn\u00e9 \u00favery 825 197 (91 121) 734 076
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 384 443 (14 224) 370 219
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 5 722 992 (86 836) 5 636 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 24 806 \u2013 24 806
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 (1 047) 3 947 111
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 19 166 \u2013 19 166
\u0160t\u00e1tne dlhopisy 3 672 852 (883) 3 671 969
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 224 710 (29) 224 681
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 31 430 (135) 31 295
Celkom 18 882 852 (252 018) 18 630 834
\n \n K 31. decembru 2025 bola hodnota celkovej v\u00fd\u0161ky syndikovan\u00fdch \u00faverov, ktor\u00fdch gestorom bola skupina, 1 881 494 tis. EUR (31. december 2024: 1 696 218 tis. EUR). Podiel skupiny predstavoval 641 885 tis. EUR (31. december 2024: 613 918 tis. EUR). Syndikovan\u00e9 \u00favery s\u00fa zahrnut\u00e9 v polo\u017eke \u201eInvesti\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery\u201d.\n \n \n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 410 264 (7) 410 257
Verejn\u00fd sektor 4 426 229 (1 707) 4 424 522
Firemn\u00ed klienti 6 896 296 (81 845) 6 814 451
Retailov\u00ed klienti 9 635 089 (167 320) 9 467 769
Celkom 21 367 878 (250 879) 21 116 999
\n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 397 868 (29) 397 839
Verejn\u00fd sektor 3 695 383 (883) 3 694 500
Firemn\u00ed klienti 6 121 746 (86 076) 6 035 670
Retailov\u00ed klienti 8 667 855 (165 030) 8 502 825
Celkom 18 882 852 (252 018) 18 630 834
\n Preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d.\n \n \n \n Pohyby opravn\u00fdch polo\u017eiek na straty z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2025 Tvorba/ (Rozpus- tenie)* Pou\u017eitie Prevody, kurzov\u00e9 rozdiely K 31. de- cembru 2025
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 49 912 (13 768) \u2013 \u2013 36 144
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 29 193 (14 154) \u2013 \u2013 15 039
Retailov\u00ed klienti 19 766 (425) \u2013 \u2013 19 341
Dlhov\u00e9 cenn\u00e9 papiere 953 811 \u2013 \u2013 1 764
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky na finan\u010dn\u00e9 akt\u00edva s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9 (etapa 2) 45 204 8 232 \u2013 \u2013 53 436
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 11 720 15 319 \u2013 \u2013 27 039
Retailov\u00ed klienti 33 390 (7 081) \u2013 \u2013 26 309
Dlhov\u00e9 cenn\u00e9 papiere 94 (6) \u2013 \u2013 88
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Individu\u00e1lna opravn\u00e1 polo\u017eka \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 152 665 29 682 (28 200) 371 154 518
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 41 598 297 (8 424) 33 33 504
Retailov\u00ed klienti 111 067 29 385 (19 776) 338 121 014
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e1 polo\u017eka k polo\u017ek\u00e1m, ktor\u00e9 s\u00fa vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed (POCI) 4 237 2 680 (132) (4) 6 781
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 3 430 2 777 (84) 2 6 125
Retailov\u00ed klienti 807 (97) (48) (6) 656
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 252 018 26 826 (28 332) 367 250 879
\n * Tvorba/(Rozpustenie) opravn\u00fdch polo\u017eiek na straty z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch zah\u0155\u0148a vplyv unwindingu vo v\u00fd\u0161ke (242) tis. EUR.\n \n Pohyby opravn\u00fdch polo\u017eiek na straty z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2024 Tvorba/ (Rozpus- tenie)* Pou\u017eitie Prevody, kurzov\u00e9 rozdiely K 31. de- cembru 2024
Opravn\u00e9 polo\u017eky k finan\u010dn\u00fdm akt\u00edvam bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 58 934 (9 022) \u2013 \u2013 49 912
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 28 273 920 \u2013 \u2013 29 193
Retailov\u00ed klienti 29 449 (9 683) \u2013 \u2013 19 766
Dlhov\u00e9 cenn\u00e9 papiere 1 212 (259) \u2013 \u2013 953
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky na finan\u010dn\u00e9 akt\u00edva s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9 (etapa 2) 55 281 (10 077) \u2013 \u2013 45 204
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 17 509 (5 789) \u2013 \u2013 11 720
Retailov\u00ed klienti 37 606 (4 216) \u2013 \u2013 33 390
Dlhov\u00e9 cenn\u00e9 papiere 166 (72) \u2013 \u2013 94
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Individu\u00e1lna opravn\u00e1 polo\u017eka \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 128 168 42 913 (18 288) (128) 152 665
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 30 354 12 681 (1 030) (407) 41 598
Retailov\u00ed klienti 97 814 30 232 (17 258) 279 111 067
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e1 polo\u017eka k polo\u017ek\u00e1m, ktor\u00e9 s\u00fa vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed (POCI) 5 271 (873) (92) (69) 4 237
Banky \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 4 230 (707) (24) (69) 3 430
Retailov\u00ed klienti 1 041 (166) (68) \u2013 807
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 247 654 22 941 (18 380) (197) 252 018
\n * Tvorba/(Rozpustenie) opravn\u00fdch polo\u017eiek na straty z finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch zah\u0155\u0148a vplyv unwindingu vo v\u00fd\u0161ke (196) tis. EUR\n \n Nasleduj\u00faca tabu\u013eka predstavuje \u00fa\u010dtovn\u00fa hodnotu prevodov medzi etapami zn\u00ed\u017eenia hodnoty pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom 341 116 839 449 2 574 55 898 5 194 37 500
Firemn\u00ed klienti 192 083 674 637 37 18 075 61 2 759
Retailov\u00ed klienti 149 033 164 812 2 537 37 823 5 133 34 741
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky 46 175 355 353 101 963 12 118
Banky 1 750 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 38 165 344 676 99 933 \u2013 9
Retailov\u00ed klienti 6 260 10 677 2 30 12 109
Celkom 387 291 1 194 802 2 675 56 861 5 206 37 618
\n Presun expoz\u00edcie z etapy 1 do etapy 2 v segmente firemn\u00fdch klientov po\u010das roka bol signifikantne ovplyvnen\u00fd zaveden\u00edm in-model pr\u00edstupu vo v\u00fdpo\u010dte opravn\u00fdch polo\u017eiek. Nasleduj\u00faca tabu\u013eka predstavuje \u00fabytky opravnej polo\u017eky z et\u00e1p pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom (10 040) (9 844) (1 031) (5 907) (1 353) (1 101)
Firemn\u00ed klienti (4 294) (8 499) (8) (2 469) (13) (10)
Retailov\u00ed klienti (5 746) (1 345) (1 023) (3 438) (1 340) (1 091)
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky (94) (2 137) (3) (12) (13) \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti (55) (2 125) \u2013 (11) \u2013 \u2013
Retailov\u00ed klienti (39) (12) (3) (1) (13) \u2013
Celkom (10 134) (11 981) (1 034) (5 919) (1 366) (1 101)
\n \n Nasleduj\u00faca tabu\u013eka predstavuje pr\u00edrastky opravnej polo\u017eky do et\u00e1p pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom 2 712 23 933 130 22 830 53 14 180
Firemn\u00ed klienti 1 450 19 161 3 7 724 1 1 480
Retailov\u00ed klienti 1 262 4 772 127 15 106 52 12 700
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky 47 3 825 \u2013 248 \u2013 30
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 41 3 763 \u2013 231 \u2013 \u2013
Retailov\u00ed klienti 6 62 \u2013 17 \u2013 30
Celkom 2 759 27 758 130 23 078 53 14 210
\n Nasleduj\u00faca tabu\u013eka predstavuje \u00fa\u010dtovn\u00fa hodnotu prevodov medzi etapami zn\u00ed\u017eenia hodnoty pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom 665 200 593 557 5 748 61 057 4 776 34 785
Firemn\u00ed klienti 140 418 159 689 2 879 22 942 124 2 674
Retailov\u00ed klienti 524 782 433 868 2 869 38 115 4 652 32 111
Dlhov\u00e9 cenn\u00e9 papiere 17 116 \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky 66 626 65 594 302 650 18 39
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 53 549 26 283 297 626 \u2013 4
Retailov\u00ed klienti 13 077 39 311 5 24 18 35
Celkom 748 942 659 151 6 050 61 707 4 794 34 824
\n D\u00f4vodom presunu expoz\u00edcii retailov\u00fdch klientov z etapy 2 do 1 je rozpustenie ESG holistick\u00e9ho flagu (pre expoz\u00edcie zabezpe\u010den\u00e9 nehnute\u013enos\u0165ami s mo\u017en\u00fdm ohrozen\u00edm jedn\u00fdm z fyzick\u00fdch riz\u00edk). Presun z etapy 1 do etapy 2 sp\u00f4sobilo zavedenie nov\u00fdch holistick\u00fdch flagov pre nezabezpe\u010den\u00e9 \u00favery PI klientov u zamestn\u00e1vate\u013ea z rovnak\u00fdch odvetv\u00ed a pre v\u0161etky \u00favery micro klientov zo stredne rizikov\u00fdch odvetv\u00ed v doprave, skladovan\u00ed a stavebn\u00edctve a vysokorizikov\u00fdch odvetv\u00ed.\n \n Nasleduj\u00faca tabu\u013eka predstavuje \u00fabytky opravnej polo\u017eky z et\u00e1p pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom (18 165) (8 690) (2 112) (7 765) (1 449) (1 352)
Firemn\u00ed klienti (3 542) (1 353) (779) (3 072) (128) (42)
Retailov\u00ed klienti (14 623) (7 337) (1 333) (4 693) (1 321) (1 310)
Dlhov\u00e9 cenn\u00e9 papiere (109) \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky (439) (134) (1) \u2013 (13) (1)
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti (305) (67) \u2013 \u2013 \u2013 \u2013
Retailov\u00ed klienti (134) (67) (1) \u2013 (13) (1)
Celkom (18 713) (8 824) (2 113) (7 765) (1 462) (1 353)
\n Nasleduj\u00faca tabu\u013eka predstavuje pr\u00edrastky opravnej polo\u017eky do et\u00e1p pre finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote a bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z etapy 2 do etapy 1 Z etapy 1 do etapy 2 Z etapy 3 do etapy 2 Z etapy 2 do etapy 3 Z etapy 3 do etapy 1 Z etapy 1 do etapy 3
\u00davery a preddavky vo\u010di klientom 4 330 20 015 182 25 559 29 17 084
Firemn\u00ed klienti 1 981 4 356 53 12 088 \u2013 1 581
Retailov\u00ed klienti 2 349 15 659 129 13 471 29 15 503
Dlhov\u00e9 cenn\u00e9 papiere 2 \u2013 \u2013 \u2013 \u2013 \u2013
Poskytnut\u00e9 pr\u00eds\u013euby a finan\u010dn\u00e9 z\u00e1ruky 158 476 \u2013 21 \u2013 18
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 140 194 \u2013 6 \u2013 \u2013
Retailov\u00ed klienti 18 282 \u2013 15 \u2013 18
Celkom 4 490 20 491 182 25 580 29 17 102
\n \n \n Stav poh\u013ead\u00e1vok z finan\u010dn\u00e9ho l\u00edzingu k 31. decembru 2025 a 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Hodnota invest\u00edcie, brutto 382 920 433 413
Menej ako 3 mesiace 40 364 43 405
3 mesiace a\u017e 1 rok 81 458 91 972
1 a\u017e 5 rokov 202 271 234 759
Viac ako 5 rokov 58 827 63 277
Nerealizovan\u00e9 finan\u010dn\u00e9 v\u00fdnosy 41 819 48 970
Menej ako 3 mesiace 3 717 4 277
3 mesiace a\u017e 1 rok 9 368 10 924
1 a\u017e 5 rokov 22 448 26 260
Viac ako 5 rokov 6 286 7 509
Hodnota invest\u00edcie, netto 341 101 384 443
Menej ako 3 mesiace 36 647 39 128
3 mesiace a\u017e 1 rok 72 090 81 048
1 a\u017e 5 rokov 179 823 208 499
Viac ako 5 rokov 52 541 55 768
\n Majetok prenaj\u00edman\u00fd na z\u00e1klade zml\u00fav o finan\u010dnom l\u00edzingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
L\u00edzing vozidiel 159 785 196 446
L\u00edzing nehnute\u013enost\u00ed 71 183 67 783
L\u00edzing hnute\u013en\u00e9ho majetku 110 133 120 214
Celkom 341 101 384 443
\n \n \n \n 19. Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u00farokov\u00e9ho rizika 50 503 68 515
Mikro \u00farokov\u00e9 obchody 26 103 21 169
Portf\u00f3lio \u00farokov\u00e9 obchody 24 400 47 346
Celkom 50 503 68 515
\n Detailnej\u0161\u00ed preh\u013ead poh\u013ead\u00e1vok zo zabezpe\u010dovac\u00edch deriv\u00e1tov je zobrazen\u00fd v pozn. \u201eZabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami\u201c. \n \n \n \n 24. Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 11 070
\u00darokov\u00e9 obchody 5 336 10 680
Menov\u00e9 obchody 1 112 390
Z\u00e1v\u00e4zky z dlhov\u00fdch CP na obchodovanie \u2013 \u2013
Celkom 6 448 11 070
\n \n \n \n \n 25. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote pod\u013ea skup\u00edn produktov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m 444 614 491 044
Be\u017en\u00e9 \u00fa\u010dty a medzibankov\u00e9 z\u00fa\u010dtovanie 2 589 6 946
Oper\u00e1cie na pe\u0148a\u017enom trhu 19 103 242
Prijat\u00e9 \u00favery 287 017 347 730
Podriaden\u00e9 dlhy 135 905 136 126
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vklady vo\u010di klientom 17 181 542 15 651 741
Be\u017en\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie 13 257 698 12 334 048
Term\u00ednovan\u00e9 vklady 3 923 570 3 317 383
Sporiace \u00fa\u010dty 231 235
Prijat\u00e9 \u00favery 43 75
\n Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 Vklady vo\u010di klientom (39 394) (20 343)\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 2 662 250
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 kryt\u00e9 dlhopisy 2 471 376 1 419 364
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 ostatn\u00e9 dlhopisy 929 573 1 242 886
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 418
Z toho: Z\u00e1v\u00e4zky z pren\u00e1jmu 36 876 38 035
\n Celkom 21 041 801 18 839 110\n \n \n \n \n \n \n \u010clenenie vkladov oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025 a k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Banky 444 614 491 044
Verejn\u00fd sektor 617 051 225 632
Firemn\u00ed klienti 6 132 437 5 761 860
Retailov\u00ed klienti 10 432 054 9 664 249
Celkom 17 626 156 16 142 785
\n Prijat\u00e9 \u00favery a podriaden\u00e9 dlhy v \u010dlenen\u00ed pod\u013ea jednotliv\u00fdch druhov b\u00e1nk: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh \u00faveru Mena Druh \u00faveru pod\u013ea splatnosti Typ \u00farokovej sadzby Za\u010diatok \u010derpania \u00faveru Zmluvn\u00e1 splatnos\u0165 2025 2024
\u00davery prijat\u00e9 od b\u00e1nk:
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 2,0 % janu\u00e1r 2022 janu\u00e1r 2027 3 077 8 505
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,58 % j\u00fan 2021 august 2030 120 232 95 893
\u2013 banka pre obnovu a rozvoj EUR dlhodob\u00fd 3,492 % august 2022 m\u00e1j 2030 40 710
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 3,119 % september 2024 j\u00fan 2029 7 001 9 001
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,3 % marec 2023 j\u00fal 2028 48 666 42 641
Prijat\u00e9 repo obchody od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 71 408 135 718
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 10 052 15 262
Podriaden\u00e9 dlhy od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR dlhodob\u00fd 3M EURIBOR + 2,4 % november 2019 november 2029 135 905 136 126
Celkom 422 922 483 856
\n \n \n \n \n \n Skupina vydala kryt\u00e9 a nekryt\u00e9 dlhopisy s nasleduj\u00facimi podmienkami: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
N\u00e1zov \u00darok. sadzba Mena Po\u010det vydan\u00fdch dlhopisov v ks Menovit\u00e1 hodnota 1 ks dlhopisu v mene D\u00e1tum emisie D\u00e1tum splatnosti Frekvencia v\u00fdplaty kup\u00f3nu 2025 2024
Kryt\u00e9 dlhopisy
HZL 068 5,00 % EUR 1 000 10 000 14. 10. 2011 14. 10. 2031 ro\u010dne 10 058 10 051
HZL 083-splaten\u00fd 1,110 % EUR \u2013 100 000 29. 4. 2015 29. 4. 2025 ro\u010dne \u2013 49 993
HZL 088 1,00 % EUR 500 100 000 16. 11. 2016 16. 11. 2026 ro\u010dne 49 335 48 503
TATSK FVHDG 0,13 % EUR 2 500 100 000 1. 7. 2019 1. 7. 2026 ro\u010dne 247 431 241 727
TATSK KD4\u2013splaten\u00fd 0,125 % EUR \u2013 100 000 5. 3. 2021 5. 3. 2025 ro\u010dne \u2013 29 852
TATSK KD5 3,375 % EUR 4 500 100 000 31. 1. 2023 31. 1. 2026 ro\u010dne 463 860 514 628
TB KD6-splaten\u00fd 0,00 % EUR \u2013 1 000 3. 11. 2023 3.11.2025 bez kup\u00f3nu \u2013 24 341
TB KD7 2,75 % EUR 5 000 100 000 9. 10. 2024 9.1 0. 2028 ro\u010dne 499 620 500 270
TB KD9 2,75 % EUR 5 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 501 848 \u2013
TB KD10 2,875 % EUR 5 000 100 000 11. 9. 2025 11. 9. 2031 ro\u010dne 496 956 \u2013
TB KD7+ 2,750 % EUR 1 000 100 000 9. 10. 2024 9. 10. 2028 ro\u010dne 101 364 \u2013
TB KD9+ 2,750 % EUR 1 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 100 904 \u2013
Nekryt\u00e9 dlhopisy
TB FLOAT1 6M EUR EURIBOR EUR 1 000 100 000 26. 10. 2020 26. 10. 2027 polro\u010dne 101 728 102 447
TB FIX1 0,50 % EUR 250 100 000 26. 10. 2020 26. 10. 2027 ro\u010dne 24 860 24 772
TB FVHDG GREEN 0,50 % EUR 3 000 100 000 23. 4. 2021 23. 4. 2028 ro\u010dne 290 972 283 630
TB FIX2 3,20 % EUR 70 981 1 000 10. 10. 2022 9. 10. 2026 ro\u010dne 71 471 71 445
TB GREEN FVHDG2 7,50 % USD 200 100 000 10. 11. 2022 10. 11. 2029 polro\u010dne 17 502 19 420
TB GREEN2-splaten\u00fd 5,95 % EUR \u2013 100 000 17. 2. 2024 17. 2. 2026 ro\u010dne \u2013 315 155
TB ZERO 0,00 % EUR 7 000 1 000 26. 5. 2024 11. 5. 2026 bez kup\u00f3nu 6 851 6 450
TB GREEN FVHDG3 4,97 % EUR 3 500 100 000 29. 4. 2025 29. 4. 2030 ro\u010dne 365 886 369 268
TB FIX4 3,75 % EUR 1 000 50 000 29. 10. 2025 29. 10. 2029 ro\u010dne 50 303 50 298
Vydan\u00e9 dlhopisy celkom 3 400 949 2 662 250
\n Skupina m\u00e1 okrem uveden\u00fdch kryt\u00fdch dlhopisov vydan\u00e9 aj kryt\u00e9 dlhopisy ktor\u00e9 nepredala (nomin\u00e1lna hodnota 1 000 000 tis. EUR, \u00fa\u010dtovn\u00e1 hodnota 959 252 tis. EUR). Uveden\u00e9 kryt\u00e9 dlhopisy s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie a skupina ich m\u00f4\u017ee pou\u017ei\u0165 ako kolater\u00e1l. Matersk\u00e1 spolo\u010dnos\u0165 je emitentom kryt\u00fdch dlhopisov ako jedn\u00e9ho zo zdrojov financovania sa na kapit\u00e1lov\u00fdch trhoch. Pre \u00fa\u010dely plnenia po\u017eiadavky na opr\u00e1vnen\u00e9 z\u00e1v\u00e4zky vydala matersk\u00e1 spolo\u010dnos\u0165 aj nezabezpe\u010den\u00e9 nepodriaden\u00e9 dlhopisy. Pr\u00e1va spojen\u00e9 s dlhopismi sa riadia v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi pr\u00e1vnymi predpismi a pr\u00edslu\u0161nou dokument\u00e1ciou (prospekt cenn\u00fdch papierov, emisn\u00e9 alebo kone\u010dn\u00e9 podmienky), ktor\u00e9 emitent zverej\u0148uje na svojom webovom s\u00eddle. V\u0161etky dlhopisy vydan\u00e9 materskou spolo\u010dnos\u0165ou s\u00fa zaknihovan\u00e9, vo forme na doru\u010dite\u013ea a vo\u013ene prevodite\u013en\u00e9. Obchodovate\u013en\u00e9 s\u00fa na Burze cenn\u00fdch papierov, a.s. v Bratislave.\n \n \n \n \n 26. Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u00farokov\u00e9ho rizika 141 630 198 948
Mikro \u00farokov\u00e9 obchody 95 786 98 937
Portf\u00f3lio \u00farokov\u00e9 obchody 45 844 100 011
Celkom 141 630 198 948
\n Detailnej\u0161\u00ed preh\u013ead z\u00e1v\u00e4zkov zo zabezpe\u010dovac\u00edch deriv\u00e1tov je zobrazen\u00fd v pozn. \u201eZabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami\u201c.\n \n \n \n 34. Z\u00e1po\u010det finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov Nasleduj\u00faca tabu\u013eka obsahuje finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky, ktor\u00e9 s\u00fa zapo\u010d\u00edtan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii skupiny alebo podliehaj\u00fa vykonate\u013en\u00e9mu/ nevykonate\u013en\u00e9mu r\u00e1mcov\u00e9mu vz\u00e1jomn\u00e9mu zapo\u010d\u00edtaniu alebo podobnej dohode, ktor\u00e1 sa vz\u0165ahuje na podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje, bez oh\u013eadu na to, \u010di s\u00fa zapo\u010d\u00edtan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii skupiny. V nasleduj\u00facej tabu\u013eke je vyk\u00e1zan\u00fd preh\u013ead r\u00e1mcov\u00fdch zml\u00fav na zapo\u010d\u00edtanie polo\u017eiek akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hodnota akt\u00edva/z\u00e1v\u00e4zku vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii Pr\u00edslu\u0161n\u00e1 hodnota nezapo\u010d\u00edtan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii: Finan\u010dn\u00fd n\u00e1stroj \u010cist\u00e1 hodnota
Akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 55 936 55 776 160
Akt\u00edva celkom 55 936 55 776 160
Z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 146 208 55 776 90 432
Z\u00e1v\u00e4zky celkom 146 208 55 776 90 432
\n V nasleduj\u00facej tabu\u013eke je vyk\u00e1zan\u00fd preh\u013ead r\u00e1mcov\u00fdch zml\u00fav na zapo\u010d\u00edtanie polo\u017eiek akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hodnota akt\u00edva/z\u00e1v\u00e4zku vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii Pr\u00edslu\u0161n\u00e1 hodnota nezapo\u010d\u00edtan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii: Finan\u010dn\u00fd n\u00e1stroj \u010cist\u00e1 hodnota
Akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 79 567 79 549 18
Akt\u00edva celkom 79 567 79 549 18
Z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 205 416 79 549 125 867
Z\u00e1v\u00e4zky celkom 205 416 79 549 125 867
\n \n \n 35. Zabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami Skupina pou\u017e\u00edva \u00farokov\u00e9 swapy na zabezpe\u010denie rizika \u00farokov\u00fdch sadzieb pri vydan\u00fdch dlhov\u00fdch cenn\u00fdch papieroch \u2013 hypotek\u00e1rnych z\u00e1lo\u017en\u00fdch listoch z portf\u00f3lia z\u00e1v\u00e4zkov z dlhov\u00fdch cenn\u00fdch papierov a pri dlhov\u00fdch cenn\u00fdch papieroch z portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. Zmeny v re\u00e1lnych hodnot\u00e1ch t\u00fdchto \u00farokov\u00fdch swapov v d\u00f4sledku zmeny \u00farokov\u00fdch sadzieb podstatn\u00fdm sp\u00f4sobom kompenzuj\u00fa zmeny re\u00e1lnych hodn\u00f4t vydan\u00fdch hypotek\u00e1rnych z\u00e1lo\u017en\u00fdch listov a k\u00fapen\u00fdch dlhopisov na predaj zapr\u00ed\u010dinen\u00e9 zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb. Po\u010das uveden\u00e9ho obdobia bolo zabezpe\u010denie \u00fa\u010dinn\u00e9. K 31. decembru 2025 skupina vyk\u00e1zala v s\u00favislosti s hore uveden\u00fdmi zabezpe\u010dovac\u00edmi n\u00e1strojmi \u010dist\u00fd zisk vo v\u00fd\u0161ke 36 808 tis. EUR. K 31. decembru 2024 skupina vyk\u00e1zala v s\u00favislosti so zabezpe\u010dovac\u00edmi n\u00e1strojmi \u010dist\u00fd zisk 25 540 tis. EUR. \u010cist\u00e1 strata zo zabezpe\u010dovan\u00fdch polo\u017eiek, ktor\u00e1 sa t\u00fdkala zabezpe\u010dovan\u00e9ho rizika predstavovala k 31. decembru 2025 hodnotu 36 953 tis. EUR. K 31. decembru 2024 skupina vyk\u00e1zala \u010dist\u00fa stratu 25 142 tis. EUR. Obidve polo\u017eky s\u00fa vyk\u00e1zan\u00e9 v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \n \n \n 36. Finan\u010dn\u00e9 deriv\u00e1ty Celkov\u00fd objem nevyrovnan\u00fdch finan\u010dn\u00fdch deriv\u00e1tov k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Menovit\u00e9 hodnoty pod\u013ea splatnosti Re\u00e1lne hodnoty
Do 1 roka Od 1 do 5 rokov Nad 5 rokov Celkom Kladn\u00e9 (pozn. 15 a pozn. 19) Z\u00e1porn\u00e9 (pozn. 24 a pozn. 26)
a) \u00darokov\u00e9 obchody na zabezpe\u010denie 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630)
Produkty OTC:
\u00darokov\u00e9 swapy 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630)
b) \u00darokov\u00e9 obchody na obchodovanie 153 015 849 787 105 900 1 108 702 5 547 (5 336)
Produkty OTC:
\u00darokov\u00e9 swapy 82 718 821 891 105 900 1 010 510 5 082 (5 077)
\u00darokov\u00e9 opcie \u2013 k\u00fapen\u00e9 35 293 20 563 \u2013 55 856 363 (102)
\u00darokov\u00e9 opcie \u2013 predan\u00e9 35 003 7 333 \u2013 42 336 102 (156)
Produkty burzov\u00e9:
\u00darokov\u00e9 futures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
c) Menov\u00e9 obchody na obchodovanie 794 189 \u2013 \u2013 794 189 1 301 (1 112)
Produkty OTC:
Menov\u00e9 swapy 562 120 \u2013 \u2013 562 120 777 (874)
Menovo-\u00farokov\u00e9 swapy
Menov\u00e9 forwardy 181 428 \u2013 \u2013 181 428 452 (227)
Menov\u00e9 opcie \u2013 k\u00fapen\u00e9 25 348 \u2013 \u2013 25 348 68 \u2013
Menov\u00e9 opcie \u2013 predan\u00e9 25 294 \u2013 \u2013 25 294 4 (11)
Celkom 1 628 204 6 855 138 2 778 281 11 261 623 57 351 (148 078)
\n \n \n \n Celkov\u00fd objem nevyrovnan\u00fdch finan\u010dn\u00fdch deriv\u00e1tov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Menovit\u00e9 hodnoty pod\u013ea splatnosti Re\u00e1lne hodnoty
Do 1 roka Od 1 do 5 rokov Nad 5 rokov Celkom Kladn\u00e9 (pozn. 15 a pozn. 19) Z\u00e1porn\u00e9 (pozn. 24 a pozn. 26)
a) \u00darokov\u00e9 obchody na zabezpe\u010denie 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948)
Produkty OTC:
\u00darokov\u00e9 swapy 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948)
b) \u00darokov\u00e9 obchody na obchodovanie 781 046 739 091 91 900 1 612 037 11 153 (10 680)
Produkty OTC:
\u00darokov\u00e9 swapy 713 829 630 263 91 900 1 435 992 10 237 (10 149)
\u00darokov\u00e9 opcie \u2013 k\u00fapen\u00e9 36 109 62 211 \u2013 98 320 701 (217)
\u00darokov\u00e9 opcie \u2013 predan\u00e9 31 109 46 617 \u2013 77 725 215 (314)
Produkty burzov\u00e9:
\u00darokov\u00e9 futures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
c) Menov\u00e9 obchody na obchodovanie 423 101 \u2013 \u2013 423 101 2 604 (390)
Produkty OTC:
Menov\u00e9 swapy 354 554 \u2013 \u2013 354 554 2 498 (169)
Menovo-\u00farokov\u00e9 swapy
Menov\u00e9 forwardy 42 679 \u2013 \u2013 42 679 102 (220)
Menov\u00e9 opcie \u2013 k\u00fapen\u00e9 13 651 \u2013 \u2013 13 651 3 \u2013
Menov\u00e9 opcie \u2013 predan\u00e9 12 217 \u2013 \u2013 12 217 1 (1)
Celkom 1 824 146 4 570 938 2 173 886 8 568 970 82 272 (210 018)
\n \n \n \n \n 37. Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v re\u00e1lnej hodnote Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov predstavuje sumu, za ktor\u00fa mo\u017eno vymeni\u0165 majetok alebo uhradi\u0165 z\u00e1v\u00e4zok medzi informovan\u00fdmi ochotn\u00fdmi stranami pri transakcii za obvykl\u00fdch podmienok a za obvykl\u00e9 ceny. Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch a deriv\u00e1toch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch), odhad re\u00e1lnej hodnoty sa vypracuje na z\u00e1klade trhov\u00fdch cien. V\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa oce\u0148ovali na z\u00e1klade vn\u00fatorn\u00fdch oce\u0148ovac\u00edch modelov vr\u00e1tane modelov s\u00fa\u010dasnej hodnoty alebo modelov prijatej ceny opcie, alebo sa vyu\u017eil posudok extern\u00e9ho znalca.\n \n \n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 76 6 848 \u2013 6 924
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 6 848 \u2013 6 848
Dlhov\u00e9 cenn\u00e9 papiere 76 \u2013 \u2013 76
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 3 818 51 593 55 411
Podielov\u00e9 cenn\u00e9 papiere 2 468 \u2013 2 468
Dlhov\u00e9 cenn\u00e9 papiere \u2013 1 350 \u2013 1 350
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 7 625 7 625
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 43 968 43 968
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 38 735 7 480 2 320 48 535
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 320 2 320
Dlhov\u00e9 cenn\u00e9 papiere 38 735 7 480 \u2013 46 215
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 50 503 \u2013 50 503
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 50 503 \u2013 50 503
Celkom 38 811 68 649 53 913 161 373
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 6 448 \u2013 6 448
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 6 448 \u2013 6 448
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 141 630 \u2013 141 630
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 141 630 \u2013 141 630
Celkom \u2013 148 078 \u2013 148 078
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch. \n \n \n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 9 588 13 757 \u2013 23 345
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 13 757 \u2013 13 757
Dlhov\u00e9 cenn\u00e9 papiere 9 588 \u2013 \u2013 9 588
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 8 020 25 400 33 420
Podielov\u00e9 cenn\u00e9 papiere 4 509 \u2013 4 509
Dlhov\u00e9 cenn\u00e9 papiere \u2013 3 511 \u2013 3 511
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 4 025 4 025
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 21 375 21 375
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 43 392 48 765 2 300 94 457
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 300 2 300
Dlhov\u00e9 cenn\u00e9 papiere 43 392 48 765 \u2013 92 157
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 68 515 \u2013 68 515
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 68 515 \u2013 68 515
Celkom 52 980 139 057 27 700 219 737
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 11 070 \u2013 11 070
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 11 070 \u2013 11 070
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 198 948 \u2013 198 948
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 198 948 \u2013 198 948
Celkom \u2013 210 018 \u2013 210 018
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch.\n \n \n \n \n \n Pohyby medzi \u00darov\u0148ou 1 a \u00darov\u0148ou 2 V roku 2025 nenastal pohyb dlhopisov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote, ktor\u00e9 boli presunut\u00e9 z \u00darovne 1 do \u00darovne 2 na z\u00e1klade zmeny zdroja ceny dan\u00fdch dlhopisov. Pohyby finan\u010dn\u00fdch n\u00e1strojov v \u00darovni 3 v re\u00e1lnej hodnote Ak sa vyskytne aspo\u0148 jeden v\u00fdznamn\u00fd parameter merania, ktor\u00fd nie je pozorovate\u013en\u00fd na trhu, tento n\u00e1stroj je ur\u010den\u00fd pre \u00farove\u0148 3 oce\u0148ovan\u00fd v re\u00e1lnej hodnote. V nasleduj\u00facej tabu\u013eke s\u00fa uveden\u00e9 zmeny finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote, ktor\u00fdch oce\u0148ovacie modely s\u00fa zalo\u017een\u00e9 na nepozorovate\u013en\u00fdch parametroch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 31. decembru 2024 Zv\u00fd\u0161enie/ Zn\u00ed\u017eenie Precenenie: Ostatn\u00e9 Precenenie: s\u00fa\u010dasti ziskov Zisk/strata a str\u00e1t K 31. decembru 2025
Podielov\u00e9 listy podielov\u00fdch fondov 4 025 2 397 1 203 \u2013 7 625
Podielov\u00e9 cenn\u00e9 papiere 2 300 \u2013 \u2013 20 2 320
\u00davery a preddavky 21 375 23 090 (497) \u2013 43 968
Celkom 27 700 25 487 706 20 53 913
\n Kvalitat\u00edvne inform\u00e1cie finan\u010dn\u00fdch n\u00e1strojov pre meranie \u00darovne 3: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9ho n\u00e1stroja Oce\u0148ovacia met\u00f3da Re\u00e1lna hodnota V\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy Rozsah nepo- zorovate\u013en\u00fdch vstupov Pozit\u00edvna citlivos\u0165* Negat\u00edvna citlivos\u0165*
Podielov\u00e9 listy podielov\u00fdch fondov \u010cist\u00e1 hodnota akt\u00edv 7 625 zr\u00e1\u017eka 20 \u2013 50 % 763 (763)
Podielov\u00e9 cenn\u00e9 papiere Trhov\u00e1 hodnota 2 320 \u2013 \u2013 232 (232)
\u00davery a preddavky 43 968 kreditn\u00e1 a likvidn\u00e1 prir\u00e1\u017eka 0 \u2013 10 % 4 397 (2 198)
Celkom 53 913 5 392 (3 193)
\n * Majetkov\u00e9 \u00fa\u010dasti oce\u0148ovan\u00e9 prostredn\u00edctvom \u010distej hodnoty akt\u00edv \u2013 cenov\u00e9 zhor\u0161enie v rozmedz\u00ed -10 % a +10 %. Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v umorovanej hodnote Skupina pre ocenenie nezlyhan\u00fdch poh\u013ead\u00e1vok vo\u010di bank\u00e1m a klientom pou\u017eila rie\u0161enie, ktor\u00e9 je jednotne implementovan\u00e9 v r\u00e1mci celej finan\u010dnej skupiny. Na ocenenie retailov\u00e9ho aj firemn\u00e9ho portf\u00f3lia je pou\u017eit\u00e1 met\u00f3da diskontovania bud\u00facich pe\u0148a\u017en\u00fdch tokov a\u017e do splatnosti. V pr\u00edpade retailov\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch retailov\u00fdch sub-portf\u00f3li\u00ed. V pr\u00edpade firemn\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch transakci\u00ed.\n \n \n \n \n \n V\u00fdpo\u010det re\u00e1lnej hodnoty jednotliv\u00fdch transakci\u00ed prebieha v r\u00e1mci dvoch z\u00e1sadn\u00fdch krokoch: 1. ) ur\u010denie bud\u00facich pe\u0148a\u017en\u00fdch tokov na \u00farovni jednotlivej transakcie predstavuj\u00facej \u00faverov\u00fa poh\u013ead\u00e1vku 2. ) v\u00fdpo\u010det pr\u00edslu\u0161nej diskontnej sadzby zoh\u013ead\u0148uj\u00facej faktory ako s\u00fa napr\u00edklad: \u2022 Trhov\u00e9 sadzby \u2022 Kreditn\u00e1 kvalita klienta \u2022 \u00darove\u0148 likvidity \u2022 Administrat\u00edvne n\u00e1klady Pri met\u00f3de diskontovania bud\u00facich finan\u010dn\u00fdch tokov sa zlo\u017eky diskontn\u00e9ho faktora zoh\u013ead\u0148uj\u00face kreditn\u00fa kvalitu, v\u00fd\u0161ku n\u00e1kladov na likviditu a trhov\u00e9 sadzby po\u010das \u017eivotnosti transakcie menia (v z\u00e1vislosti od aktu\u00e1lnej situ\u00e1cie v \u010dase jednotliv\u00fdch pe\u0148a\u017en\u00fdch tokov), zatia\u013e \u010do napr\u00edklad administrat\u00edvne n\u00e1klady ost\u00e1vaj\u00fa po cel\u00fd \u010das kon\u0161tantn\u00e9 na \u00farovni stanovenej kalibr\u00e1ciou na za\u010diatku transakcie. V pr\u00edpade dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote a z\u00e1v\u00e4zkov z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote, ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny, skupina cenn\u00e9 papiere zaradila do \u00farovne 1. V pr\u00edpade, ak sa neobchodovalo s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina ocenila cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny a zaradila cenn\u00fd papier do \u00farovne 2. V pr\u00edpade ocenenia zlyhan\u00e9ho portf\u00f3lia skupina ako re\u00e1lnu hodnotu vyk\u00e1zala \u010dist\u00fa hodnotu jednotliv\u00fdch expoz\u00edci\u00ed, \u010do predstavuje hrub\u00fa hodnotu so zoh\u013eadnen\u00edm opravn\u00fdch polo\u017eiek. Z\u00e1v\u00e4zky vo\u010di bank\u00e1m alebo klientom s pevn\u00fdm \u00farokom sa precenili na re\u00e1lnu hodnotu, ktor\u00e1 bola rozdielna ako ich zostatkov\u00e1 hodnota uveden\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii, pokia\u013e ich zostatkov\u00e1 doba splatnosti bola dlh\u0161ia ne\u017e 1 rok. Z\u00e1v\u00e4zky s pohybliv\u00fdm \u00farokom sa zoh\u013eadnili iba v pr\u00edpade, ak bolo obdobie prolong\u00e1cie \u00faroku dlh\u0161ie ako 1 rok. Len vtedy bude ma\u0165 diskontovanie na z\u00e1klade predpokladanej \u00farokovej sadzby v s\u00falade s trhov\u00fdmi sadzbami v\u00fdznamn\u00fd vplyv. Skupina pre v\u00fdpo\u010det re\u00e1lnej hodnoty z\u00e1v\u00e4zkov vo\u010di bank\u00e1m a klientom pou\u017eila v\u00fdnosov\u00fd pr\u00edstup (income approach). V r\u00e1mci v\u00fdnosov\u00e9ho pr\u00edstupu aplikovala techniku s\u00fa\u010dasnej hodnoty. Skupina pou\u017eila na diskontovanie bud\u00facich zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov diskontn\u00fa sadzbu, ktor\u00fa vypo\u010d\u00edtala technikou \u00fapravy diskontnej sadzby.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Re\u00e1lna hodnota Zostatkov\u00e1 hodnota Re\u00e1lna hodnota Zostatkov\u00e1 hodnota
2025 2025 2024 2024
Akt\u00edva
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 002 954 21 108 835 18 451 464 18 606 028
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 173 157 173 157
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 288 224 288 224 173 157 173 157
\u00davery a preddavky vo\u010di klientom 16 090 859 16 163 827 14 413 742 14 485 761
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 16 090 859 16 163 827 14 413 742 14 485 761
Dlhov\u00e9 cenn\u00e9 papiere 4 623 871 4 656 784 3 864 565 3 947 110
z toho \u00darove\u0148 1 3 887 648 3 935 322 3 320 968 3 410 876
z toho \u00darove\u0148 2 736 223 721 462 543 597 536 234
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 21 099 454 21 081 195 18 868 324 18 859 453
Vklady vo\u010di bank\u00e1m 447 922 444 614 491 044 491 044
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 447 922 444 614 491 044 491 044
Vklady vo\u010di klientom 17 172 034 17 181 543 15 651 225 15 651 741
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 17 172 034 17 181 543 15 651 225 15 651 741
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 089 54 089 54 419 54 419
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 54 089 54 089 54 419 54 419
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306125402823": { "value": "\n \n \n \n 15. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 13 757
\u00darokov\u00e9 obchody 5 547 11 153
Menov\u00e9 obchody 1 301 2 604
Dlhov\u00e9 cenn\u00e9 papiere 76 9 588
\u0160t\u00e1tne dlhopisy 76 9 588
Celkom 6 924 23 345
\n \n 16. Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Podielov\u00e9 cenn\u00e9 papiere, dlhov\u00e9 a ostatn\u00e9 cenn\u00e9 papiere s pohybliv\u00fdm v\u00fdnosom 11 443 12 045
Podielov\u00e9 cenn\u00e9 papiere 2 468 4 509
Dlhov\u00e9 cenn\u00e9 papiere 1 350 3 511
Podielov\u00e9 listy podielov\u00fdch fondov* 7 625 4 025
\u00davery a preddavky vo\u010di klientom 43 968 21 375
\u00davery a preddavky poskytnut\u00e9 korpor\u00e1tnym sektorom 43 968 21 375
Celkom 55 411 33 420
\n * Skupina mala v uvedenom portf\u00f3liu majetkov\u00e9 cenn\u00e9 papiere (podielov\u00e9 listy podielov\u00fdch fondov), pre ktor\u00e9 nemohla by\u0165 vyu\u017eit\u00e1 mo\u017enos\u0165 ocenenia v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (FVOCI) z d\u00f4vodu, \u017ee tieto cenn\u00e9 papiere maj\u00fa definovan\u00fa splatnos\u0165 a nesp\u013a\u0148aj\u00fa defin\u00edciu majetkov\u00e9ho n\u00e1stroja v zmysle IAS 32. K 31. decembru 2025 bola hodnota uveden\u00fdch podielov\u00fdch listov podielov\u00fdch fondov 986 tis. EUR (31. december 2024: 831 tis. EUR).\n \n \n \n \n \n \n 24. Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 11 070
\u00darokov\u00e9 obchody 5 336 10 680
Menov\u00e9 obchody 1 112 390
Z\u00e1v\u00e4zky z dlhov\u00fdch CP na obchodovanie \u2013 \u2013
Celkom 6 448 11 070
\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306125956006": { "value": "\n \n 15. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 13 757
\u00darokov\u00e9 obchody 5 547 11 153
Menov\u00e9 obchody 1 301 2 604
Dlhov\u00e9 cenn\u00e9 papiere 76 9 588
\u0160t\u00e1tne dlhopisy 76 9 588
Celkom 6 924 23 345
\n \n \n \n \n \n 24. Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 11 070
\u00darokov\u00e9 obchody 5 336 10 680
Menov\u00e9 obchody 1 112 390
Z\u00e1v\u00e4zky z dlhov\u00fdch CP na obchodovanie \u2013 \u2013
Celkom 6 448 11 070
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310231832716": { "value": "\n 15. Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 13 757
\u00darokov\u00e9 obchody 5 547 11 153
Menov\u00e9 obchody 1 301 2 604
Dlhov\u00e9 cenn\u00e9 papiere 76 9 588
\u0160t\u00e1tne dlhopisy 76 9 588
Celkom 6 924 23 345
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310154652216": { "value": "\n 17. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Dlhov\u00e9 cenn\u00e9 papiere 46 215 92 157
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 7 480 54 407
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 38 735 37 750
N\u00e1stroje vlastn\u00e9ho imania 2 320 2 300
Podielov\u00e9 cenn\u00e9 papiere 2 320 2 300
Celkom 48 535 94 457
\n \u010clenenie dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Dlhov\u00e9 cenn\u00e9 papiere 46 241 (26) 46 215
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 7 481 (1) 7 480
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 38 760 (25) 38 735
Celkom 46 241 (26) 46 215
\n \u010clenenie dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Dlhov\u00e9 cenn\u00e9 papiere 92 181 (24) 92 157
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 54 415 (8) 54 407
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 37 766 (16) 37 750
Celkom 92 181 (24) 92 157
\n \n \n \n \n 18. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 288 224
Oper\u00e1cie na pe\u0148a\u017enom trhu 92 826 \u2013 92 826
Obr\u00e1ten\u00e9 repo obchody 195 152 \u2013 195 152
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 246 \u2013 246
\u00davery a preddavky vo\u010di klientom 16 412 854 (249 027) 16 163 827
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 874 399 (29 326) 845 073
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 136 329 (5 064) 131 265
Faktoring a \u00favery kryt\u00e9 zmenkami 67 793 (929) 66 864
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 6 414 183 (22 966) 6 391 217
Americk\u00e9 hypot\u00e9ky 1 114 834 (5 109) 1 109 725
Spotrebn\u00e9 \u00favery 992 041 (98 164) 893 877
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 341 101 (13 602) 327 499
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 6 472 174 (73 867) 6 398 307
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 8 164 \u2013 8 164
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 (1 852) 4 656 784
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 25 413 \u2013 25 413
\u0160t\u00e1tne dlhopisy 4 397 984 (1 707) 4 396 277
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 122 040 (7) 122 033
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 113 199 (138) 113 061
Celkom 21 367 878 (250 879) 21 116 999
\n \n \n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 \u2013 173 158
Oper\u00e1cie na pe\u0148a\u017enom trhu 122 850 \u2013 122 850
Obr\u00e1ten\u00e9 repo obchody 49 643 \u2013 49 643
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 665 \u2013 665
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00davery a preddavky vo\u010di klientom 14 736 730 (250 971) 14 485 759
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 856 056 (21 347) 834 709
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 127 933 (4 917) 123 016
Faktoring a \u00favery kryt\u00e9 zmenkami 83 689 (354) 83 335
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 5 665 340 (26 553) 5 638 787
Americk\u00e9 hypot\u00e9ky 1 071 080 (5 619) 1 065 461
Spotrebn\u00e9 \u00favery 825 197 (91 121) 734 076
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 384 443 (14 224) 370 219
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 5 722 992 (86 836) 5 636 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 24 806 \u2013 24 806
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 (1 047) 3 947 111
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 19 166 \u2013 19 166
\u0160t\u00e1tne dlhopisy 3 672 852 (883) 3 671 969
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 224 710 (29) 224 681
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 31 430 (135) 31 295
Celkom 18 882 852 (252 018) 18 630 834
\n \n \n \n 25. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote pod\u013ea skup\u00edn produktov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m 444 614 491 044
Be\u017en\u00e9 \u00fa\u010dty a medzibankov\u00e9 z\u00fa\u010dtovanie 2 589 6 946
Oper\u00e1cie na pe\u0148a\u017enom trhu 19 103 242
Prijat\u00e9 \u00favery 287 017 347 730
Podriaden\u00e9 dlhy 135 905 136 126
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vklady vo\u010di klientom 17 181 542 15 651 741
Be\u017en\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie 13 257 698 12 334 048
Term\u00ednovan\u00e9 vklady 3 923 570 3 317 383
Sporiace \u00fa\u010dty 231 235
Prijat\u00e9 \u00favery 43 75
\n Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 Vklady vo\u010di klientom (39 394) (20 343)\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 2 662 250
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 kryt\u00e9 dlhopisy 2 471 376 1 419 364
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 ostatn\u00e9 dlhopisy 929 573 1 242 886
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 418
Z toho: Z\u00e1v\u00e4zky z pren\u00e1jmu 36 876 38 035
\n Celkom 21 041 801 18 839 110\n \n \n \n \n \u010clenenie vkladov oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025 a k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Banky 444 614 491 044
Verejn\u00fd sektor 617 051 225 632
Firemn\u00ed klienti 6 132 437 5 761 860
Retailov\u00ed klienti 10 432 054 9 664 249
Celkom 17 626 156 16 142 785
\n Prijat\u00e9 \u00favery a podriaden\u00e9 dlhy v \u010dlenen\u00ed pod\u013ea jednotliv\u00fdch druhov b\u00e1nk: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh \u00faveru Mena Druh \u00faveru pod\u013ea splatnosti Typ \u00farokovej sadzby Za\u010diatok \u010derpania \u00faveru Zmluvn\u00e1 splatnos\u0165 2025 2024
\u00davery prijat\u00e9 od b\u00e1nk:
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 2,0 % janu\u00e1r 2022 janu\u00e1r 2027 3 077 8 505
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,58 % j\u00fan 2021 august 2030 120 232 95 893
\u2013 banka pre obnovu a rozvoj EUR dlhodob\u00fd 3,492 % august 2022 m\u00e1j 2030 40 710
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 3,119 % september 2024 j\u00fan 2029 7 001 9 001
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,3 % marec 2023 j\u00fal 2028 48 666 42 641
Prijat\u00e9 repo obchody od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 71 408 135 718
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 10 052 15 262
Podriaden\u00e9 dlhy od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR dlhodob\u00fd 3M EURIBOR + 2,4 % november 2019 november 2029 135 905 136 126
Celkom 422 922 483 856
\n \n \n \n Skupina vydala kryt\u00e9 a nekryt\u00e9 dlhopisy s nasleduj\u00facimi podmienkami: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
N\u00e1zov \u00darok. sadzba Mena Po\u010det vydan\u00fdch dlhopisov v ks Menovit\u00e1 hodnota 1 ks dlhopisu v mene D\u00e1tum emisie D\u00e1tum splatnosti Frekvencia v\u00fdplaty kup\u00f3nu 2025 2024
Kryt\u00e9 dlhopisy
HZL 068 5,00 % EUR 1 000 10 000 14. 10. 2011 14. 10. 2031 ro\u010dne 10 058 10 051
HZL 083-splaten\u00fd 1,110 % EUR \u2013 100 000 29. 4. 2015 29. 4. 2025 ro\u010dne \u2013 49 993
HZL 088 1,00 % EUR 500 100 000 16. 11. 2016 16. 11. 2026 ro\u010dne 49 335 48 503
TATSK FVHDG 0,13 % EUR 2 500 100 000 1. 7. 2019 1. 7. 2026 ro\u010dne 247 431 241 727
TATSK KD4\u2013splaten\u00fd 0,125 % EUR \u2013 100 000 5. 3. 2021 5. 3. 2025 ro\u010dne \u2013 29 852
TATSK KD5 3,375 % EUR 4 500 100 000 31. 1. 2023 31. 1. 2026 ro\u010dne 463 860 514 628
TB KD6-splaten\u00fd 0,00 % EUR \u2013 1 000 3. 11. 2023 3.11.2025 bez kup\u00f3nu \u2013 24 341
TB KD7 2,75 % EUR 5 000 100 000 9. 10. 2024 9.1 0. 2028 ro\u010dne 499 620 500 270
TB KD9 2,75 % EUR 5 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 501 848 \u2013
TB KD10 2,875 % EUR 5 000 100 000 11. 9. 2025 11. 9. 2031 ro\u010dne 496 956 \u2013
TB KD7+ 2,750 % EUR 1 000 100 000 9. 10. 2024 9. 10. 2028 ro\u010dne 101 364 \u2013
TB KD9+ 2,750 % EUR 1 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 100 904 \u2013
Nekryt\u00e9 dlhopisy
TB FLOAT1 6M EUR EURIBOR EUR 1 000 100 000 26. 10. 2020 26. 10. 2027 polro\u010dne 101 728 102 447
TB FIX1 0,50 % EUR 250 100 000 26. 10. 2020 26. 10. 2027 ro\u010dne 24 860 24 772
TB FVHDG GREEN 0,50 % EUR 3 000 100 000 23. 4. 2021 23. 4. 2028 ro\u010dne 290 972 283 630
TB FIX2 3,20 % EUR 70 981 1 000 10. 10. 2022 9. 10. 2026 ro\u010dne 71 471 71 445
TB GREEN FVHDG2 7,50 % USD 200 100 000 10. 11. 2022 10. 11. 2029 polro\u010dne 17 502 19 420
TB GREEN2-splaten\u00fd 5,95 % EUR \u2013 100 000 17. 2. 2024 17. 2. 2026 ro\u010dne \u2013 315 155
TB ZERO 0,00 % EUR 7 000 1 000 26. 5. 2024 11. 5. 2026 bez kup\u00f3nu 6 851 6 450
TB GREEN FVHDG3 4,97 % EUR 3 500 100 000 29. 4. 2025 29. 4. 2030 ro\u010dne 365 886 369 268
TB FIX4 3,75 % EUR 1 000 50 000 29. 10. 2025 29. 10. 2029 ro\u010dne 50 303 50 298
Vydan\u00e9 dlhopisy celkom 3 400 949 2 662 250
\n Skupina m\u00e1 okrem uveden\u00fdch kryt\u00fdch dlhopisov vydan\u00e9 aj kryt\u00e9 dlhopisy ktor\u00e9 nepredala (nomin\u00e1lna hodnota 1 000 000 tis. EUR, \u00fa\u010dtovn\u00e1 hodnota 959 252 tis. EUR). Uveden\u00e9 kryt\u00e9 dlhopisy s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie a skupina ich m\u00f4\u017ee pou\u017ei\u0165 ako kolater\u00e1l. Matersk\u00e1 spolo\u010dnos\u0165 je emitentom kryt\u00fdch dlhopisov ako jedn\u00e9ho zo zdrojov financovania sa na kapit\u00e1lov\u00fdch trhoch. Pre \u00fa\u010dely plnenia po\u017eiadavky na opr\u00e1vnen\u00e9 z\u00e1v\u00e4zky vydala matersk\u00e1 spolo\u010dnos\u0165 aj nezabezpe\u010den\u00e9 nepodriaden\u00e9 dlhopisy. Pr\u00e1va spojen\u00e9 s dlhopismi sa riadia v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi pr\u00e1vnymi predpismi a pr\u00edslu\u0161nou dokument\u00e1ciou (prospekt cenn\u00fdch papierov, emisn\u00e9 alebo kone\u010dn\u00e9 podmienky), ktor\u00e9 emitent zverej\u0148uje na svojom webovom s\u00eddle. V\u0161etky dlhopisy vydan\u00e9 materskou spolo\u010dnos\u0165ou s\u00fa zaknihovan\u00e9, vo forme na doru\u010dite\u013ea a vo\u013ene prevodite\u013en\u00e9. Obchodovate\u013en\u00e9 s\u00fa na Burze cenn\u00fdch papierov, a.s. v Bratislave.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310160320870": { "value": "\n \n \n 18. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 288 224
Oper\u00e1cie na pe\u0148a\u017enom trhu 92 826 \u2013 92 826
Obr\u00e1ten\u00e9 repo obchody 195 152 \u2013 195 152
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 246 \u2013 246
\u00davery a preddavky vo\u010di klientom 16 412 854 (249 027) 16 163 827
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 874 399 (29 326) 845 073
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 136 329 (5 064) 131 265
Faktoring a \u00favery kryt\u00e9 zmenkami 67 793 (929) 66 864
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 6 414 183 (22 966) 6 391 217
Americk\u00e9 hypot\u00e9ky 1 114 834 (5 109) 1 109 725
Spotrebn\u00e9 \u00favery 992 041 (98 164) 893 877
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 341 101 (13 602) 327 499
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 6 472 174 (73 867) 6 398 307
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 8 164 \u2013 8 164
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 (1 852) 4 656 784
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 25 413 \u2013 25 413
\u0160t\u00e1tne dlhopisy 4 397 984 (1 707) 4 396 277
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 122 040 (7) 122 033
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 113 199 (138) 113 061
Celkom 21 367 878 (250 879) 21 116 999
\n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 \u2013 173 158
Oper\u00e1cie na pe\u0148a\u017enom trhu 122 850 \u2013 122 850
Obr\u00e1ten\u00e9 repo obchody 49 643 \u2013 49 643
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 665 \u2013 665
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00davery a preddavky vo\u010di klientom 14 736 730 (250 971) 14 485 759
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 856 056 (21 347) 834 709
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 127 933 (4 917) 123 016
Faktoring a \u00favery kryt\u00e9 zmenkami 83 689 (354) 83 335
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 5 665 340 (26 553) 5 638 787
Americk\u00e9 hypot\u00e9ky 1 071 080 (5 619) 1 065 461
Spotrebn\u00e9 \u00favery 825 197 (91 121) 734 076
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 384 443 (14 224) 370 219
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 5 722 992 (86 836) 5 636 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 24 806 \u2013 24 806
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 (1 047) 3 947 111
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 19 166 \u2013 19 166
\u0160t\u00e1tne dlhopisy 3 672 852 (883) 3 671 969
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 224 710 (29) 224 681
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 31 430 (135) 31 295
Celkom 18 882 852 (252 018) 18 630 834
\n \n Stav poh\u013ead\u00e1vok z finan\u010dn\u00e9ho l\u00edzingu k 31. decembru 2025 a 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Hodnota invest\u00edcie, brutto 382 920 433 413
Menej ako 3 mesiace 40 364 43 405
3 mesiace a\u017e 1 rok 81 458 91 972
1 a\u017e 5 rokov 202 271 234 759
Viac ako 5 rokov 58 827 63 277
Nerealizovan\u00e9 finan\u010dn\u00e9 v\u00fdnosy 41 819 48 970
Menej ako 3 mesiace 3 717 4 277
3 mesiace a\u017e 1 rok 9 368 10 924
1 a\u017e 5 rokov 22 448 26 260
Viac ako 5 rokov 6 286 7 509
Hodnota invest\u00edcie, netto 341 101 384 443
Menej ako 3 mesiace 36 647 39 128
3 mesiace a\u017e 1 rok 72 090 81 048
1 a\u017e 5 rokov 179 823 208 499
Viac ako 5 rokov 52 541 55 768
\n Majetok prenaj\u00edman\u00fd na z\u00e1klade zml\u00fav o finan\u010dnom l\u00edzingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
L\u00edzing vozidiel 159 785 196 446
L\u00edzing nehnute\u013enost\u00ed 71 183 67 783
L\u00edzing hnute\u013en\u00e9ho majetku 110 133 120 214
Celkom 341 101 384 443
\n \n 40. L\u00edzingy ako n\u00e1jomca (IFRS 16) Pr\u00e1vo na u\u017e\u00edvanie akt\u00edva (pod\u013ea IFRS 16) je s\u00fa\u010das\u0165ou hmotn\u00e9ho majetku skupiny. Jeho v\u00fd\u0161ka a pohyb spolu s v\u00fd\u0161kou a pohybom opr\u00e1vok k pr\u00e1vu na u\u017e\u00edvanie s\u00fa vyk\u00e1zan\u00e9 v pohybe na \u00fa\u010dtoch dlhodob\u00e9ho hmotn\u00e9ho v polo\u017eke \u201ePr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201c. Odpisy pr\u00e1va na u\u017e\u00edvanie s\u00fa s\u00fa\u010das\u0165ou v\u0161eobecn\u00fdch administrat\u00edvnych n\u00e1kladov v polo\u017eke \u201eOdpisy a amortiz\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku\u201d, kde s\u00fa samostatne vy\u010dlenen\u00e9: \u201ez toho pr\u00e1vo na u\u017e\u00edvanie akt\u00edva\u201d. V\u00fd\u0161ka \u00farokov\u00fdch n\u00e1kladov na z\u00e1v\u00e4zky z pren\u00e1jmu na nach\u00e1dzaj\u00fa v pozn\u00e1mke \u201eV\u00fdnosov\u00e9 \u00faroky a v\u00fdnosy z dividend, netto\u201d, kde s\u00fa samostatne vidite\u013en\u00e9 v polo\u017eke \u201e\u00darokov\u00e9 n\u00e1klady: na z\u00e1v\u00e4zky z pren\u00e1jmu\u201d. Nasleduj\u00faca tabu\u013eka obsahuje preh\u013ead n\u00e1kladov na pren\u00e1jom pod\u013ea IFRS 16, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou v\u0161eobecn\u00fdch administrat\u00edvnych n\u00e1kladov v polo\u017eke \u201eOstatn\u00e9 administrat\u00edvne n\u00e1klady: Ostatn\u00e9 n\u00e1klady\u201d, pri ktor\u00fdch skupina zvolila v\u00fdnimku v s\u00falade s IFRS 16.22 a\u017e 49: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
N\u00e1klady s\u00favisiace s pren\u00e1jmom: (821) (920)
N\u00e1klady na kr\u00e1tkodob\u00fd n\u00e1jom (75) (69)
N\u00e1klady na n\u00e1jom drobn\u00e9ho hmotn\u00e9ho majetku (746) (851)
\n Nasleduj\u00faca tabu\u013eka obsahuje anal\u00fdzu splatnosti zmluvn\u00fdch nediskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov zo z\u00e1v\u00e4zkov z pren\u00e1jmu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Nediskontovan\u00e9 z\u00e1v\u00e4zky z pren\u00e1jmu: 38 618 39 663
Menej ako 1 rok 10 889 11 243
1 a\u017e 5 rokov 25 808 25 469
Viac ako 5 rokov 1 921 2 951
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310165803046": { "value": "\n \n 18. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 288 224
Oper\u00e1cie na pe\u0148a\u017enom trhu 92 826 \u2013 92 826
Obr\u00e1ten\u00e9 repo obchody 195 152 \u2013 195 152
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 246 \u2013 246
\u00davery a preddavky vo\u010di klientom 16 412 854 (249 027) 16 163 827
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 874 399 (29 326) 845 073
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 136 329 (5 064) 131 265
Faktoring a \u00favery kryt\u00e9 zmenkami 67 793 (929) 66 864
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 6 414 183 (22 966) 6 391 217
Americk\u00e9 hypot\u00e9ky 1 114 834 (5 109) 1 109 725
Spotrebn\u00e9 \u00favery 992 041 (98 164) 893 877
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 341 101 (13 602) 327 499
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 6 472 174 (73 867) 6 398 307
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 8 164 \u2013 8 164
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 (1 852) 4 656 784
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 25 413 \u2013 25 413
\u0160t\u00e1tne dlhopisy 4 397 984 (1 707) 4 396 277
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 122 040 (7) 122 033
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 113 199 (138) 113 061
Celkom 21 367 878 (250 879) 21 116 999
\n \n \n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 \u2013 173 158
Oper\u00e1cie na pe\u0148a\u017enom trhu 122 850 \u2013 122 850
Obr\u00e1ten\u00e9 repo obchody 49 643 \u2013 49 643
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 665 \u2013 665
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00davery a preddavky vo\u010di klientom 14 736 730 (250 971) 14 485 759
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 856 056 (21 347) 834 709
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 127 933 (4 917) 123 016
Faktoring a \u00favery kryt\u00e9 zmenkami 83 689 (354) 83 335
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 5 665 340 (26 553) 5 638 787
Americk\u00e9 hypot\u00e9ky 1 071 080 (5 619) 1 065 461
Spotrebn\u00e9 \u00favery 825 197 (91 121) 734 076
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 384 443 (14 224) 370 219
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 5 722 992 (86 836) 5 636 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 24 806 \u2013 24 806
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 (1 047) 3 947 111
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 19 166 \u2013 19 166
\u0160t\u00e1tne dlhopisy 3 672 852 (883) 3 671 969
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 224 710 (29) 224 681
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 31 430 (135) 31 295
Celkom 18 882 852 (252 018) 18 630 834
\n \n K 31. decembru 2025 bola hodnota celkovej v\u00fd\u0161ky syndikovan\u00fdch \u00faverov, ktor\u00fdch gestorom bola skupina, 1 881 494 tis. EUR (31. december 2024: 1 696 218 tis. EUR). Podiel skupiny predstavoval 641 885 tis. EUR (31. december 2024: 613 918 tis. EUR). Syndikovan\u00e9 \u00favery s\u00fa zahrnut\u00e9 v polo\u017eke \u201eInvesti\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery\u201d.\n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 410 264 (7) 410 257
Verejn\u00fd sektor 4 426 229 (1 707) 4 424 522
Firemn\u00ed klienti 6 896 296 (81 845) 6 814 451
Retailov\u00ed klienti 9 635 089 (167 320) 9 467 769
Celkom 21 367 878 (250 879) 21 116 999
\n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 397 868 (29) 397 839
Verejn\u00fd sektor 3 695 383 (883) 3 694 500
Firemn\u00ed klienti 6 121 746 (86 076) 6 035 670
Retailov\u00ed klienti 8 667 855 (165 030) 8 502 825
Celkom 18 882 852 (252 018) 18 630 834
\n Preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310170510263": { "value": "\n 18. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 288 224
Oper\u00e1cie na pe\u0148a\u017enom trhu 92 826 \u2013 92 826
Obr\u00e1ten\u00e9 repo obchody 195 152 \u2013 195 152
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 246 \u2013 246
\u00davery a preddavky vo\u010di klientom 16 412 854 (249 027) 16 163 827
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 874 399 (29 326) 845 073
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 136 329 (5 064) 131 265
Faktoring a \u00favery kryt\u00e9 zmenkami 67 793 (929) 66 864
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 6 414 183 (22 966) 6 391 217
Americk\u00e9 hypot\u00e9ky 1 114 834 (5 109) 1 109 725
Spotrebn\u00e9 \u00favery 992 041 (98 164) 893 877
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 341 101 (13 602) 327 499
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 6 472 174 (73 867) 6 398 307
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 8 164 \u2013 8 164
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 (1 852) 4 656 784
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 25 413 \u2013 25 413
\u0160t\u00e1tne dlhopisy 4 397 984 (1 707) 4 396 277
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 122 040 (7) 122 033
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 113 199 (138) 113 061
Celkom 21 367 878 (250 879) 21 116 999
\n \n \n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00e9 v amortizovanej hodnote k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 \u2013 173 158
Oper\u00e1cie na pe\u0148a\u017enom trhu 122 850 \u2013 122 850
Obr\u00e1ten\u00e9 repo obchody 49 643 \u2013 49 643
Ostatn\u00e9 \u00favery a poh\u013ead\u00e1vky vo\u010di bank\u00e1m 665 \u2013 665
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00davery a preddavky vo\u010di klientom 14 736 730 (250 971) 14 485 759
Kontokorentn\u00e9 \u00favery a pre\u010derpania be\u017en\u00fdch \u00fa\u010dtov 856 056 (21 347) 834 709
Poh\u013ead\u00e1vky z kreditn\u00fdch kariet 127 933 (4 917) 123 016
Faktoring a \u00favery kryt\u00e9 zmenkami 83 689 (354) 83 335
Hypotek\u00e1rne \u00favery a \u00favery na b\u00fdvanie 5 665 340 (26 553) 5 638 787
Americk\u00e9 hypot\u00e9ky 1 071 080 (5 619) 1 065 461
Spotrebn\u00e9 \u00favery 825 197 (91 121) 734 076
Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu 384 443 (14 224) 370 219
Investi\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery 5 722 992 (86 836) 5 636 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 \u00davery a preddavky vo\u010di klientom 24 806 \u2013 24 806
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 (1 047) 3 947 111
\u0160t\u00e1tne pokladni\u010dn\u00e9 pouk\u00e1\u017eky 19 166 \u2013 19 166
\u0160t\u00e1tne dlhopisy 3 672 852 (883) 3 671 969
Dlhopisy emitovan\u00e9 bankov\u00fdm sektorom 224 710 (29) 224 681
Dlhopisy emitovan\u00e9 in\u00fdmi sektormi 31 430 (135) 31 295
Celkom 18 882 852 (252 018) 18 630 834
\n \n K 31. decembru 2025 bola hodnota celkovej v\u00fd\u0161ky syndikovan\u00fdch \u00faverov, ktor\u00fdch gestorom bola skupina, 1 881 494 tis. EUR (31. december 2024: 1 696 218 tis. EUR). Podiel skupiny predstavoval 641 885 tis. EUR (31. december 2024: 613 918 tis. EUR). Syndikovan\u00e9 \u00favery s\u00fa zahrnut\u00e9 v polo\u017eke \u201eInvesti\u010dn\u00e9, prev\u00e1dzkov\u00e9 a ostatn\u00e9 \u00favery\u201d.\n \n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 410 264 (7) 410 257
Verejn\u00fd sektor 4 426 229 (1 707) 4 424 522
Firemn\u00ed klienti 6 896 296 (81 845) 6 814 451
Retailov\u00ed klienti 9 635 089 (167 320) 9 467 769
Celkom 21 367 878 (250 879) 21 116 999
\n \u010clenenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Banky 397 868 (29) 397 839
Verejn\u00fd sektor 3 695 383 (883) 3 694 500
Firemn\u00ed klienti 6 121 746 (86 076) 6 035 670
Retailov\u00ed klienti 8 667 855 (165 030) 8 502 825
Celkom 18 882 852 (252 018) 18 630 834
\n Preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310134501389": { "value": "\n 19. Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u00farokov\u00e9ho rizika 50 503 68 515
Mikro \u00farokov\u00e9 obchody 26 103 21 169
Portf\u00f3lio \u00farokov\u00e9 obchody 24 400 47 346
Celkom 50 503 68 515
\n Detailnej\u0161\u00ed preh\u013ead poh\u013ead\u00e1vok zo zabezpe\u010dovac\u00edch deriv\u00e1tov je zobrazen\u00fd v pozn. \u201eZabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami\u201c. \n \n 24. Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 11 070
\u00darokov\u00e9 obchody 5 336 10 680
Menov\u00e9 obchody 1 112 390
Z\u00e1v\u00e4zky z dlhov\u00fdch CP na obchodovanie \u2013 \u2013
Celkom 6 448 11 070
\n \n 26. Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u00farokov\u00e9ho rizika 141 630 198 948
Mikro \u00farokov\u00e9 obchody 95 786 98 937
Portf\u00f3lio \u00farokov\u00e9 obchody 45 844 100 011
Celkom 141 630 198 948
\n Detailnej\u0161\u00ed preh\u013ead z\u00e1v\u00e4zkov zo zabezpe\u010dovac\u00edch deriv\u00e1tov je zobrazen\u00fd v pozn. \u201eZabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami\u201c.\n \n 34. Z\u00e1po\u010det finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov Nasleduj\u00faca tabu\u013eka obsahuje finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky, ktor\u00e9 s\u00fa zapo\u010d\u00edtan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii skupiny alebo podliehaj\u00fa vykonate\u013en\u00e9mu/ nevykonate\u013en\u00e9mu r\u00e1mcov\u00e9mu vz\u00e1jomn\u00e9mu zapo\u010d\u00edtaniu alebo podobnej dohode, ktor\u00e1 sa vz\u0165ahuje na podobn\u00e9 finan\u010dn\u00e9 n\u00e1stroje, bez oh\u013eadu na to, \u010di s\u00fa zapo\u010d\u00edtan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii skupiny. V nasleduj\u00facej tabu\u013eke je vyk\u00e1zan\u00fd preh\u013ead r\u00e1mcov\u00fdch zml\u00fav na zapo\u010d\u00edtanie polo\u017eiek akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hodnota akt\u00edva/z\u00e1v\u00e4zku vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii Pr\u00edslu\u0161n\u00e1 hodnota nezapo\u010d\u00edtan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii: Finan\u010dn\u00fd n\u00e1stroj \u010cist\u00e1 hodnota
Akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 55 936 55 776 160
Akt\u00edva celkom 55 936 55 776 160
Z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 146 208 55 776 90 432
Z\u00e1v\u00e4zky celkom 146 208 55 776 90 432
\n V nasleduj\u00facej tabu\u013eke je vyk\u00e1zan\u00fd preh\u013ead r\u00e1mcov\u00fdch zml\u00fav na zapo\u010d\u00edtanie polo\u017eiek akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hodnota akt\u00edva/z\u00e1v\u00e4zku vyk\u00e1zan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii Pr\u00edslu\u0161n\u00e1 hodnota nezapo\u010d\u00edtan\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii: Finan\u010dn\u00fd n\u00e1stroj \u010cist\u00e1 hodnota
Akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 79 567 79 549 18
Akt\u00edva celkom 79 567 79 549 18
Z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 205 416 79 549 125 867
Z\u00e1v\u00e4zky celkom 205 416 79 549 125 867
\n \n \n 35. Zabezpe\u010dovanie re\u00e1lnych hodn\u00f4t s\u00favisiacich so zabezpe\u010dovac\u00edmi transakciami Skupina pou\u017e\u00edva \u00farokov\u00e9 swapy na zabezpe\u010denie rizika \u00farokov\u00fdch sadzieb pri vydan\u00fdch dlhov\u00fdch cenn\u00fdch papieroch \u2013 hypotek\u00e1rnych z\u00e1lo\u017en\u00fdch listoch z portf\u00f3lia z\u00e1v\u00e4zkov z dlhov\u00fdch cenn\u00fdch papierov a pri dlhov\u00fdch cenn\u00fdch papieroch z portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty. Zmeny v re\u00e1lnych hodnot\u00e1ch t\u00fdchto \u00farokov\u00fdch swapov v d\u00f4sledku zmeny \u00farokov\u00fdch sadzieb podstatn\u00fdm sp\u00f4sobom kompenzuj\u00fa zmeny re\u00e1lnych hodn\u00f4t vydan\u00fdch hypotek\u00e1rnych z\u00e1lo\u017en\u00fdch listov a k\u00fapen\u00fdch dlhopisov na predaj zapr\u00ed\u010dinen\u00e9 zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb. Po\u010das uveden\u00e9ho obdobia bolo zabezpe\u010denie \u00fa\u010dinn\u00e9. K 31. decembru 2025 skupina vyk\u00e1zala v s\u00favislosti s hore uveden\u00fdmi zabezpe\u010dovac\u00edmi n\u00e1strojmi \u010dist\u00fd zisk vo v\u00fd\u0161ke 36 808 tis. EUR. K 31. decembru 2024 skupina vyk\u00e1zala v s\u00favislosti so zabezpe\u010dovac\u00edmi n\u00e1strojmi \u010dist\u00fd zisk 25 540 tis. EUR. \u010cist\u00e1 strata zo zabezpe\u010dovan\u00fdch polo\u017eiek, ktor\u00e1 sa t\u00fdkala zabezpe\u010dovan\u00e9ho rizika predstavovala k 31. decembru 2025 hodnotu 36 953 tis. EUR. K 31. decembru 2024 skupina vyk\u00e1zala \u010dist\u00fa stratu 25 142 tis. EUR. Obidve polo\u017eky s\u00fa vyk\u00e1zan\u00e9 v pozn\u00e1mke \u201e\u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch n\u00e1strojov prece\u0148ovan\u00fdch cez v\u00fdkaz ziskov a str\u00e1t\u201d. \n Nasleduj\u00face tabu\u013eky predstavuj\u00fa preh\u013ead Poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov zo zabezpe\u010dovac\u00edch transakci\u00ed k 31. decembru 2025: Ni\u017e\u0161ie je tabu\u013eka zobrazuj\u00faca obdobia, kedy sa o\u010dak\u00e1vaj\u00fa zabezpe\u010den\u00e9 pe\u0148a\u017en\u00e9 toky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov Od 3 mesiacov do 1 roka Od 1 do 5 rokov Viac ako 5 rokov
Finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty 180 000 501 000 6 005 351 2 672 381
\u00darokov\u00e9 obchody spolu 180 000 501 000 6 005 351 2 672 381
\n Vplyv zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva na finan\u010dn\u00fa poz\u00edciu a v\u00fdkonnos\u0165 \u2013 zabezpe\u010dovacie n\u00e1stroje: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Nomin\u00e1lna hodnota zabezpe\u010dovacieho n\u00e1stroja Majetok \u2013 Re\u00e1lna hodnota zabezpe\u010dovacieho n\u00e1stroja Z\u00e1v\u00e4zky \u2013 Re\u00e1lna hodnota zabezpe\u010dovacieho n\u00e1stroja Zmeny re\u00e1lnej hodnoty pou\u017eit\u00e9 pri v\u00fdpo\u010dte neefekt\u00edvnosti zabezpe\u010denia
\u00darokov\u00e9 riziko 3 597 285 26 103 45 844 39 489
Mikro finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty 3 597 285 26 103 45 844 39 489
\u00darokov\u00e9 riziko 5 761 447 24 400 95 786 (2 681)
Portf\u00f3liov\u00e9 finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty 5 761 447 24 400 95 786 (2 681)
\n \n Vplyv zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva na finan\u010dn\u00fa poz\u00edciu a v\u00fdkonnos\u0165 \u2013 zabezpe\u010dovan\u00e9 n\u00e1stroje: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Majetok \u2013 \u00da\u010dtovn\u00e1 hodno- ta zabezpe\u010do- van\u00e9ho n\u00e1stroja Z\u00e1v\u00e4zky \u2013 \u00da\u010dtovn\u00e1 hodno- ta zabezpe\u010do- van\u00e9ho n\u00e1stroja Nomin\u00e1lna hod- nota zabezpe\u010do- vacieho n\u00e1stroja Akumulovan\u00e1 hodnota zmeny re\u00e1lnej hod- noty zahrnut\u00e1 v \u00fa\u010dtovnej hodnote Zmeny re\u00e1lnej hodnoty pou\u017eit\u00e9 pri v\u00fdpo\u010dte neefekt\u00edvnosti zabezpe\u010denia
Dlhov\u00e9 cenn\u00e9 papiere 962 993 \u2013 1 027 285 (3 160) (42 197)
\u00davery a preddavky 3 760 000 \u2013 3 760 000 8 164 (16 642)
Vklady vo\u010di klientom \u2013 2 001 447 2 001 447 (39 394) 18 916
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 2 570 453 2 570 000 (21 238) 2 970
Zabezpe\u010dovan\u00e9 finan\u010dn\u00e9 n\u00e1stroje 4 722 993 4 571 900 9 358 732 (55 628) (36 953)
\n Nasleduj\u00face tabu\u013eky predstavuj\u00fa preh\u013ead Poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov zo zabezpe\u010dovac\u00edch transakci\u00ed k 31. decembru 2024: Ni\u017e\u0161ie je tabu\u013eka zobrazuj\u00faca obdobia, kedy sa o\u010dak\u00e1vaj\u00fa zabezpe\u010den\u00e9 pe\u0148a\u017en\u00e9 toky: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov Od 3 mesiacov do 1 roka Od 1 do 5 rokov Viac ako 5 rokov
Finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 620 000 3 831 847 2 081 986
\u00darokov\u00e9 obchody spolu \u2013 620 000 3 831 847 2 081 986
\n Vplyv zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva na finan\u010dn\u00fa poz\u00edciu a v\u00fdkonnos\u0165 \u2013 zabezpe\u010dovacie n\u00e1stroje: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zmeny re\u00e1lnej
Nomin\u00e1lna hodnota zabezpe\u010dovacieho n\u00e1stroja Majetok \u2013 Re\u00e1lna hodnota zabezpe\u010do- vacieho n\u00e1stroja Z\u00e1v\u00e4zky \u2013 Re\u00e1lna hodnota zabezpe\u010do- vacieho n\u00e1stroja hodnoty pou\u017eit\u00e9 pri v\u00fdpo\u010dte neefekt\u00edv- nosti zabezpe\u010denia
\u00darokov\u00e9 riziko 2 641 672 21 169 100 011 8 650
Mikro finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty 2 641 672 21 169 100 011 8 650
\u00darokov\u00e9 riziko 3 892 160 47 346 98 937 16 890
Portf\u00f3liov\u00e9 finan\u010dn\u00e9 deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty 3 892 160 47 346 98 937 16 890
\n \n Vplyv zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva na finan\u010dn\u00fa poz\u00edciu a v\u00fdkonnos\u0165 \u2013 zabezpe\u010dovan\u00e9 n\u00e1stroje: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Majetok \u2013 \u00da\u010dtovn\u00e1 hodno- ta zabezpe\u010do- van\u00e9ho n\u00e1stroja Z\u00e1v\u00e4zky \u2013 \u00da\u010dtovn\u00e1 hodno- ta zabezpe\u010do- van\u00e9ho n\u00e1stroja Nomin\u00e1lna hod- nota zabezpe\u010do- vacieho n\u00e1stroja Akumulovan\u00e1 hodnota zmeny re\u00e1lnej hod- noty zahrnut\u00e1 v \u00fa\u010dtovnej hodnote Zmeny re\u00e1lnej hodnoty pou\u017eit\u00e9 pri v\u00fdpo\u010dte neefekt\u00edvnosti zabezpe\u010denia
Dlhov\u00e9 cenn\u00e9 papiere 1 133 365 \u2013 1 121 672 45 783 19 648
\u00davery a preddavky 1 960 000 \u2013 1 960 000 24 806 7 270
Vklady vo\u010di klientom \u2013 1 932 160 1 932 160 (20 343) (24 160)
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 1 512 811 1 520 000 (18 301) (27 900)
Zabezpe\u010dovan\u00e9 finan\u010dn\u00e9 n\u00e1stroje 3 093 365 3 444 971 6 533 832 31 945 (25 142)
\n \n 36. Finan\u010dn\u00e9 deriv\u00e1ty Celkov\u00fd objem nevyrovnan\u00fdch finan\u010dn\u00fdch deriv\u00e1tov k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Menovit\u00e9 hodnoty pod\u013ea splatnosti Re\u00e1lne hodnoty
Do 1 roka Od 1 do 5 rokov Nad 5 rokov Celkom Kladn\u00e9 (pozn. 15 a pozn. 19) Z\u00e1porn\u00e9 (pozn. 24 a pozn. 26)
a) \u00darokov\u00e9 obchody na zabezpe\u010denie 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630)
Produkty OTC:
\u00darokov\u00e9 swapy 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630)
b) \u00darokov\u00e9 obchody na obchodovanie 153 015 849 787 105 900 1 108 702 5 547 (5 336)
Produkty OTC:
\u00darokov\u00e9 swapy 82 718 821 891 105 900 1 010 510 5 082 (5 077)
\u00darokov\u00e9 opcie \u2013 k\u00fapen\u00e9 35 293 20 563 \u2013 55 856 363 (102)
\u00darokov\u00e9 opcie \u2013 predan\u00e9 35 003 7 333 \u2013 42 336 102 (156)
Produkty burzov\u00e9:
\u00darokov\u00e9 futures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
c) Menov\u00e9 obchody na obchodovanie 794 189 \u2013 \u2013 794 189 1 301 (1 112)
Produkty OTC:
Menov\u00e9 swapy 562 120 \u2013 \u2013 562 120 777 (874)
Menovo-\u00farokov\u00e9 swapy
Menov\u00e9 forwardy 181 428 \u2013 \u2013 181 428 452 (227)
Menov\u00e9 opcie \u2013 k\u00fapen\u00e9 25 348 \u2013 \u2013 25 348 68 \u2013
Menov\u00e9 opcie \u2013 predan\u00e9 25 294 \u2013 \u2013 25 294 4 (11)
Celkom 1 628 204 6 855 138 2 778 281 11 261 623 57 351 (148 078)
\n \n Celkov\u00fd objem nevyrovnan\u00fdch finan\u010dn\u00fdch deriv\u00e1tov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Menovit\u00e9 hodnoty pod\u013ea splatnosti Re\u00e1lne hodnoty
Do 1 roka Od 1 do 5 rokov Nad 5 rokov Celkom Kladn\u00e9 (pozn. 15 a pozn. 19) Z\u00e1porn\u00e9 (pozn. 24 a pozn. 26)
a) \u00darokov\u00e9 obchody na zabezpe\u010denie 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948)
Produkty OTC:
\u00darokov\u00e9 swapy 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948)
b) \u00darokov\u00e9 obchody na obchodovanie 781 046 739 091 91 900 1 612 037 11 153 (10 680)
Produkty OTC:
\u00darokov\u00e9 swapy 713 829 630 263 91 900 1 435 992 10 237 (10 149)
\u00darokov\u00e9 opcie \u2013 k\u00fapen\u00e9 36 109 62 211 \u2013 98 320 701 (217)
\u00darokov\u00e9 opcie \u2013 predan\u00e9 31 109 46 617 \u2013 77 725 215 (314)
Produkty burzov\u00e9:
\u00darokov\u00e9 futures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
c) Menov\u00e9 obchody na obchodovanie 423 101 \u2013 \u2013 423 101 2 604 (390)
Produkty OTC:
Menov\u00e9 swapy 354 554 \u2013 \u2013 354 554 2 498 (169)
Menovo-\u00farokov\u00e9 swapy
Menov\u00e9 forwardy 42 679 \u2013 \u2013 42 679 102 (220)
Menov\u00e9 opcie \u2013 k\u00fapen\u00e9 13 651 \u2013 \u2013 13 651 3 \u2013
Menov\u00e9 opcie \u2013 predan\u00e9 12 217 \u2013 \u2013 12 217 1 (1)
Celkom 1 824 146 4 570 938 2 173 886 8 568 970 82 272 (210 018)
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306161327210": { "value": "\n \n 20. Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pohyby na \u00fa\u010dtoch dlhodob\u00e9ho hmotn\u00e9ho majetku na vlastn\u00e9 pou\u017eitie k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pozemky a budovy \u2013 a budovy \u2013 operat\u00edvny l\u00edzing* Pozemky Pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pozemky a budovy Stroje a zariad- enia Ostatn\u00fd dlhodob\u00fd majetok Dopravn\u00e9 pros- triedky Nedo- kon\u010den\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824
\u00daprava po\u010diato\u010dn\u00e9ho stavu \u2013 \u2013 1 687 \u2013 \u2013 \u2013 \u2013 1 687
Pr\u00edrastky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 45 468 45 468
\u00dabytky (2 735) (2 341) (531) (5 997) (294) (569) \u2013 (12 467)
Prevod z nedokon\u010den\u00fdch hmotn\u00fdch invest\u00edci\u00ed 18 704 11 550 2 632 7 229 1 280 1 215 (42 610) \u2013
31. decembra 2025 17 292 96 260 40 916 52 407 19 300 6 002 9 335 241 512
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opr\u00e1vky
1. janu\u00e1ra 2025 (373) (51 041) (20 160) (35 879) (10 037) (1 914) \u2013 (119 404)
\u00daprava po\u010diato\u010dn\u00e9ho stavu \u2013 \u2013 (1 687) \u2013 \u2013 \u2013 \u2013 (1 687)
Odpisy (2 655) (11 549) (2 657) (5 711) (1 840) (569) \u2013 (24 981)
\u00dabytky 405 2 205 502 5 884 248 511 \u2013 9 755
Opravn\u00e1 polo\u017eka (381) \u2013 112 \u2013 \u2013 \u2013 \u2013 (269)
31. decembra 2025 (3 004) (60 385) (23 890) (35 706) (11 629) (1 972) \u2013 (136 586)
Zostatkov\u00e1 hodnota 1. janu\u00e1ra 2025 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420
Zostatkov\u00e1 hodnota 31. decembra 2025 14 288 35 875 17 026 16 701 7 671 4 030 9 335 104 926
\n * anal\u00fdzu splatnosti pe\u0148a\u017en\u00fdch tokov zo z\u00e1v\u00e4zkov z pren\u00e1jmu obsahuje pozn\u00e1mka \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c \n \n \n \n Pohyby na \u00fa\u010dtoch dlhodob\u00e9ho hmotn\u00e9ho majetku na vlastn\u00e9 pou\u017eitie k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pozemky a budovy \u2013 a budovy \u2013 operat\u00edvny l\u00edzing* Pozemky Pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pozemky a budovy Stroje a zariad- enia Ostatn\u00fd dlhodob\u00fd majetok Dopravn\u00e9 pros- triedky Nedo- kon\u010den\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 1 548 82 628 34 075 48 188 17 094 4 970 4 862 193 365
Pr\u00edrastky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 21 495 21 495
\u00dabytky (742) (2 746) (315) (3 050) (356) (747) (80) (8 036)
Prevod z vlastn\u00e9ho pou\u017e\u00edvania do neobe\u017en\u00fdch akt\u00edv dr\u017ean\u00fdch na predaj \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Prevod z nedokon\u010den\u00fdch hmotn\u00fdch invest\u00edci\u00ed 517 7 169 3 368 6 037 1 576 1 133 (19 800) \u2013
31. decembra 2024 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opr\u00e1vky
1. janu\u00e1ra 2024 (469) (41 022) (17 927) (32 853) (8 563) (2 040) \u2013 (102 874)
Odpisy (266) (11 213) (2 431) (6 073) (1 787) (558) \u2013 (22 328)
\u00dabytky 432 1 194 229 3 047 313 684 \u2013 5 899
Prevod z vlastn\u00e9ho pou\u017e\u00edvania do neobe\u017en\u00fdch akt\u00edv dr\u017ean\u00fdch na predaj \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Opravn\u00e1 polo\u017eka (70) \u2013 (31) \u2013 \u2013 \u2013 \u2013 (101)
31. decembra 2024 (373) (51 041) (20 160) (35 879) (10 037) (1 914) \u2013 (119 404)
Zostatkov\u00e1 hodnota 1. janu\u00e1ra 2024 1 079 41 606 16 148 15 335 8 531 2 930 4 862 90 491
Zostatkov\u00e1 hodnota 31. decembra 2024 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420
\n * anal\u00fdzu splatnosti pe\u0148a\u017en\u00fdch tokov zo z\u00e1v\u00e4zkov z pren\u00e1jmu obsahuje pozn\u00e1mka \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310161101596": { "value": "\n 20. Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pohyby na \u00fa\u010dtoch dlhodob\u00e9ho hmotn\u00e9ho majetku na vlastn\u00e9 pou\u017eitie k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pozemky a budovy \u2013 a budovy \u2013 operat\u00edvny l\u00edzing* Pozemky Pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pozemky a budovy Stroje a zariad- enia Ostatn\u00fd dlhodob\u00fd majetok Dopravn\u00e9 pros- triedky Nedo- kon\u010den\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824
\u00daprava po\u010diato\u010dn\u00e9ho stavu \u2013 \u2013 1 687 \u2013 \u2013 \u2013 \u2013 1 687
Pr\u00edrastky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 45 468 45 468
\u00dabytky (2 735) (2 341) (531) (5 997) (294) (569) \u2013 (12 467)
Prevod z nedokon\u010den\u00fdch hmotn\u00fdch invest\u00edci\u00ed 18 704 11 550 2 632 7 229 1 280 1 215 (42 610) \u2013
31. decembra 2025 17 292 96 260 40 916 52 407 19 300 6 002 9 335 241 512
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opr\u00e1vky
1. janu\u00e1ra 2025 (373) (51 041) (20 160) (35 879) (10 037) (1 914) \u2013 (119 404)
\u00daprava po\u010diato\u010dn\u00e9ho stavu \u2013 \u2013 (1 687) \u2013 \u2013 \u2013 \u2013 (1 687)
Odpisy (2 655) (11 549) (2 657) (5 711) (1 840) (569) \u2013 (24 981)
\u00dabytky 405 2 205 502 5 884 248 511 \u2013 9 755
Opravn\u00e1 polo\u017eka (381) \u2013 112 \u2013 \u2013 \u2013 \u2013 (269)
31. decembra 2025 (3 004) (60 385) (23 890) (35 706) (11 629) (1 972) \u2013 (136 586)
Zostatkov\u00e1 hodnota 1. janu\u00e1ra 2025 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420
Zostatkov\u00e1 hodnota 31. decembra 2025 14 288 35 875 17 026 16 701 7 671 4 030 9 335 104 926
\n * anal\u00fdzu splatnosti pe\u0148a\u017en\u00fdch tokov zo z\u00e1v\u00e4zkov z pren\u00e1jmu obsahuje pozn\u00e1mka \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c \n \n Pohyby na \u00fa\u010dtoch dlhodob\u00e9ho hmotn\u00e9ho majetku na vlastn\u00e9 pou\u017eitie k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pozemky a budovy \u2013 a budovy \u2013 operat\u00edvny l\u00edzing* Pozemky Pr\u00e1vo na u\u017e\u00edvanie akt\u00edva Pozemky a budovy Stroje a zariad- enia Ostatn\u00fd dlhodob\u00fd majetok Dopravn\u00e9 pros- triedky Nedo- kon\u010den\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 1 548 82 628 34 075 48 188 17 094 4 970 4 862 193 365
Pr\u00edrastky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 21 495 21 495
\u00dabytky (742) (2 746) (315) (3 050) (356) (747) (80) (8 036)
Prevod z vlastn\u00e9ho pou\u017e\u00edvania do neobe\u017en\u00fdch akt\u00edv dr\u017ean\u00fdch na predaj \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Prevod z nedokon\u010den\u00fdch hmotn\u00fdch invest\u00edci\u00ed 517 7 169 3 368 6 037 1 576 1 133 (19 800) \u2013
31. decembra 2024 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opr\u00e1vky
1. janu\u00e1ra 2024 (469) (41 022) (17 927) (32 853) (8 563) (2 040) \u2013 (102 874)
Odpisy (266) (11 213) (2 431) (6 073) (1 787) (558) \u2013 (22 328)
\u00dabytky 432 1 194 229 3 047 313 684 \u2013 5 899
Prevod z vlastn\u00e9ho pou\u017e\u00edvania do neobe\u017en\u00fdch akt\u00edv dr\u017ean\u00fdch na predaj \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Opravn\u00e1 polo\u017eka (70) \u2013 (31) \u2013 \u2013 \u2013 \u2013 (101)
31. decembra 2024 (373) (51 041) (20 160) (35 879) (10 037) (1 914) \u2013 (119 404)
Zostatkov\u00e1 hodnota 1. janu\u00e1ra 2024 1 079 41 606 16 148 15 335 8 531 2 930 4 862 90 491
Zostatkov\u00e1 hodnota 31. decembra 2024 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420
\n * anal\u00fdzu splatnosti pe\u0148a\u017en\u00fdch tokov zo z\u00e1v\u00e4zkov z pren\u00e1jmu obsahuje pozn\u00e1mka \u201eL\u00edzingy ako n\u00e1jomca (IFRS 16)\u201c \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 156 311 12 876 4 367 12 614 186 168
Pr\u00edrastky \u2013 \u2013 \u2013 25 439 25 439
\u00dabytky (4 021) \u2013 \u2013 \u2013 (4 021)
Prevod z nedokon\u010den\u00fdch
nehmotn\u00fdch invest\u00edci\u00ed 22 645 \u2013 \u2013 (22 645) \u2013
31. decembra 2025 174 935 12 876 4 367 15 408 207 586
Opr\u00e1vky
1. janu\u00e1ra 2025 (113 510) \u2013 (4 367) \u2013 (117 877)
Odpisy (18 099) \u2013 \u2013 \u2013 (18 099)
\u00dabytky 3 609 \u2013 \u2013 \u2013 3 609
Opravn\u00e1 polo\u017eka (769) \u2013 \u2013 \u2013 (769)
31. decembra 2025 (128 769) \u2013 (4 367) \u2013 (133 136)
Zostatkov\u00e1 hodnota
1. 1. 2025 42 801 12 876 \u2013 12 614 68 291
Zostatkov\u00e1 hodnota
31. 12. 2025 46 166 12 876 \u2013 15 408 74 450
\n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 139 279 12 876 4 367 12 787 169 309
Pr\u00edrastky \u2013 \u2013 \u2013 18 534 18 534
\u00dabytky \u2013 \u2013 \u2013 (1 675) (1 675)
Prevod z nedokon\u010den\u00fdch nehmotn\u00fdch invest\u00edci\u00ed 17 032 \u2013 \u2013 (17 032) \u2013
31. decembra 2024 156 311 12 876 4 367 12 614 186 168
Opr\u00e1vky
1. janu\u00e1ra 2024 (96 526) \u2013 (4 367) (1 447) (102 340)
Odpisy (14 929) \u2013 \u2013 \u2013 (14 929)
\u00dabytky 50 \u2013 \u2013 1 532 1 582
Opravn\u00e1 polo\u017eka (2 105) \u2013 \u2013 (85) (2 190)
31. decembra 2024 (113 510) \u2013 (4 367) \u2013 (117 877)
Zostatkov\u00e1 hodnota 1. 1. 2024 42 753 12 876 \u2013 11 340 66 969
Zostatkov\u00e1 hodnota 31. 12. 2024 42 801 12 876 \u2013 12 614 68 291
\n V\u00fdvoj goodwillu v jednotliv\u00fdch obdobiach: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
K 1. janu\u00e1ru 12 875 12 875
Pr\u00edrastky \u2013 \u2013
Opravn\u00e1 polo\u017eka \u2013 \u2013
\u00da\u010dtovn\u00e1 hodnota 12 875 12 875
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306155840311": { "value": "\n \n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 156 311 12 876 4 367 12 614 186 168
Pr\u00edrastky \u2013 \u2013 \u2013 25 439 25 439
\u00dabytky (4 021) \u2013 \u2013 \u2013 (4 021)
Prevod z nedokon\u010den\u00fdch
nehmotn\u00fdch invest\u00edci\u00ed 22 645 \u2013 \u2013 (22 645) \u2013
31. decembra 2025 174 935 12 876 4 367 15 408 207 586
Opr\u00e1vky
1. janu\u00e1ra 2025 (113 510) \u2013 (4 367) \u2013 (117 877)
Odpisy (18 099) \u2013 \u2013 \u2013 (18 099)
\u00dabytky 3 609 \u2013 \u2013 \u2013 3 609
Opravn\u00e1 polo\u017eka (769) \u2013 \u2013 \u2013 (769)
31. decembra 2025 (128 769) \u2013 (4 367) \u2013 (133 136)
Zostatkov\u00e1 hodnota
1. 1. 2025 42 801 12 876 \u2013 12 614 68 291
Zostatkov\u00e1 hodnota
31. 12. 2025 46 166 12 876 \u2013 15 408 74 450
\n \n \n \n \n \n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 139 279 12 876 4 367 12 787 169 309
Pr\u00edrastky \u2013 \u2013 \u2013 18 534 18 534
\u00dabytky \u2013 \u2013 \u2013 (1 675) (1 675)
Prevod z nedokon\u010den\u00fdch nehmotn\u00fdch invest\u00edci\u00ed 17 032 \u2013 \u2013 (17 032) \u2013
31. decembra 2024 156 311 12 876 4 367 12 614 186 168
Opr\u00e1vky
1. janu\u00e1ra 2024 (96 526) \u2013 (4 367) (1 447) (102 340)
Odpisy (14 929) \u2013 \u2013 \u2013 (14 929)
\u00dabytky 50 \u2013 \u2013 1 532 1 582
Opravn\u00e1 polo\u017eka (2 105) \u2013 \u2013 (85) (2 190)
31. decembra 2024 (113 510) \u2013 (4 367) \u2013 (117 877)
Zostatkov\u00e1 hodnota 1. 1. 2024 42 753 12 876 \u2013 11 340 66 969
Zostatkov\u00e1 hodnota 31. 12. 2024 42 801 12 876 \u2013 12 614 68 291
\n V\u00fdvoj goodwillu v jednotliv\u00fdch obdobiach: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
K 1. janu\u00e1ru 12 875 12 875
Pr\u00edrastky \u2013 \u2013
Opravn\u00e1 polo\u017eka \u2013 \u2013
\u00da\u010dtovn\u00e1 hodnota 12 875 12 875
\n Skupine vznikol goodwill z titulu akviz\u00edcie Doplnkovej d\u00f4chodkovej spolo\u010dnosti Tatra banky, a. s. V roku 2006 vo v\u00fd\u0161ke 9 021 tis. EUR a akviz\u00edcie 51,5 % majetkovej \u00fa\u010dasti v spolo\u010dnosti Tatra- Leasing s.r.o. v roku 2015 vo v\u00fd\u0161ke 3 199 tis. EUR. Goodwill v Doplnkovej d\u00f4chodkovej spolo\u010dnosti Tatra banky, a.s. vznikol ako v\u00fdsledok podnikovej kombin\u00e1cie najm\u00e4 z o\u010dak\u00e1van\u00fdch bud\u00facich pr\u00edjmov z riadenia d\u00f4chodkov\u00fdch fondov, ako aj o\u010dak\u00e1van\u00fdch synergi\u00ed z integr\u00e1cie spolo\u010dnosti do \u0161trukt\u00fary skupiny. Tieto \u00fa\u017eitky nie s\u00fa vykazovan\u00e9 samostatne, ke\u010f\u017ee z nich vypl\u00fdvaj\u00face bud\u00face ekonomick\u00e9 \u00fa\u017eitky nie je mo\u017en\u00e9 samostatne spo\u013eahlivo mera\u0165. V roku 2021 skupina obstarala 100 % podiel v spolo\u010dnosti IMPULS-LEASING Slovakia s. r. o., z tejto akviz\u00edcie skupine vznikol goodwill vo v\u00fd\u0161ke 655 tis. EUR. Skupina pos\u00fadila n\u00e1vratn\u00fa hodnotu goodwillu k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky a neidentifikovala jeho znehodnotenie.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306160140457": { "value": "\n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 156 311 12 876 4 367 12 614 186 168
Pr\u00edrastky \u2013 \u2013 \u2013 25 439 25 439
\u00dabytky (4 021) \u2013 \u2013 \u2013 (4 021)
Prevod z nedokon\u010den\u00fdch
nehmotn\u00fdch invest\u00edci\u00ed 22 645 \u2013 \u2013 (22 645) \u2013
31. decembra 2025 174 935 12 876 4 367 15 408 207 586
Opr\u00e1vky
1. janu\u00e1ra 2025 (113 510) \u2013 (4 367) \u2013 (117 877)
Odpisy (18 099) \u2013 \u2013 \u2013 (18 099)
\u00dabytky 3 609 \u2013 \u2013 \u2013 3 609
Opravn\u00e1 polo\u017eka (769) \u2013 \u2013 \u2013 (769)
31. decembra 2025 (128 769) \u2013 (4 367) \u2013 (133 136)
Zostatkov\u00e1 hodnota
1. 1. 2025 42 801 12 876 \u2013 12 614 68 291
Zostatkov\u00e1 hodnota
31. 12. 2025 46 166 12 876 \u2013 15 408 74 450
\n \n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 139 279 12 876 4 367 12 787 169 309
Pr\u00edrastky \u2013 \u2013 \u2013 18 534 18 534
\u00dabytky \u2013 \u2013 \u2013 (1 675) (1 675)
Prevod z nedokon\u010den\u00fdch nehmotn\u00fdch invest\u00edci\u00ed 17 032 \u2013 \u2013 (17 032) \u2013
31. decembra 2024 156 311 12 876 4 367 12 614 186 168
Opr\u00e1vky
1. janu\u00e1ra 2024 (96 526) \u2013 (4 367) (1 447) (102 340)
Odpisy (14 929) \u2013 \u2013 \u2013 (14 929)
\u00dabytky 50 \u2013 \u2013 1 532 1 582
Opravn\u00e1 polo\u017eka (2 105) \u2013 \u2013 (85) (2 190)
31. decembra 2024 (113 510) \u2013 (4 367) \u2013 (117 877)
Zostatkov\u00e1 hodnota 1. 1. 2024 42 753 12 876 \u2013 11 340 66 969
Zostatkov\u00e1 hodnota 31. 12. 2024 42 801 12 876 \u2013 12 614 68 291
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306160448417": { "value": "\n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2025 156 311 12 876 4 367 12 614 186 168
Pr\u00edrastky \u2013 \u2013 \u2013 25 439 25 439
\u00dabytky (4 021) \u2013 \u2013 \u2013 (4 021)
Prevod z nedokon\u010den\u00fdch
nehmotn\u00fdch invest\u00edci\u00ed 22 645 \u2013 \u2013 (22 645) \u2013
31. decembra 2025 174 935 12 876 4 367 15 408 207 586
Opr\u00e1vky
1. janu\u00e1ra 2025 (113 510) \u2013 (4 367) \u2013 (117 877)
Odpisy (18 099) \u2013 \u2013 \u2013 (18 099)
\u00dabytky 3 609 \u2013 \u2013 \u2013 3 609
Opravn\u00e1 polo\u017eka (769) \u2013 \u2013 \u2013 (769)
31. decembra 2025 (128 769) \u2013 (4 367) \u2013 (133 136)
Zostatkov\u00e1 hodnota
1. 1. 2025 42 801 12 876 \u2013 12 614 68 291
Zostatkov\u00e1 hodnota
31. 12. 2025 46 166 12 876 \u2013 15 408 74 450
\n \n \n \n \n Pohyby na \u00fa\u010dtoch nehmotn\u00e9ho majetku k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Softv\u00e9r Goodwill Ostatn\u00fd nehmotn\u00fd majetok Nedok. nehmotn\u00e9 invest\u00edcie Spolu
Obstar\u00e1vacia cena
1. janu\u00e1ra 2024 139 279 12 876 4 367 12 787 169 309
Pr\u00edrastky \u2013 \u2013 \u2013 18 534 18 534
\u00dabytky \u2013 \u2013 \u2013 (1 675) (1 675)
Prevod z nedokon\u010den\u00fdch nehmotn\u00fdch invest\u00edci\u00ed 17 032 \u2013 \u2013 (17 032) \u2013
31. decembra 2024 156 311 12 876 4 367 12 614 186 168
Opr\u00e1vky
1. janu\u00e1ra 2024 (96 526) \u2013 (4 367) (1 447) (102 340)
Odpisy (14 929) \u2013 \u2013 \u2013 (14 929)
\u00dabytky 50 \u2013 \u2013 1 532 1 582
Opravn\u00e1 polo\u017eka (2 105) \u2013 \u2013 (85) (2 190)
31. decembra 2024 (113 510) \u2013 (4 367) \u2013 (117 877)
Zostatkov\u00e1 hodnota 1. 1. 2024 42 753 12 876 \u2013 11 340 66 969
Zostatkov\u00e1 hodnota 31. 12. 2024 42 801 12 876 \u2013 12 614 68 291
\n V\u00fdvoj goodwillu v jednotliv\u00fdch obdobiach: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
K 1. janu\u00e1ru 12 875 12 875
Pr\u00edrastky \u2013 \u2013
Opravn\u00e1 polo\u017eka \u2013 \u2013
\u00da\u010dtovn\u00e1 hodnota 12 875 12 875
\n Skupine vznikol goodwill z titulu akviz\u00edcie Doplnkovej d\u00f4chodkovej spolo\u010dnosti Tatra banky, a. s. V roku 2006 vo v\u00fd\u0161ke 9 021 tis. EUR a akviz\u00edcie 51,5 % majetkovej \u00fa\u010dasti v spolo\u010dnosti Tatra- Leasing s.r.o. v roku 2015 vo v\u00fd\u0161ke 3 199 tis. EUR. Goodwill v Doplnkovej d\u00f4chodkovej spolo\u010dnosti Tatra banky, a.s. vznikol ako v\u00fdsledok podnikovej kombin\u00e1cie najm\u00e4 z o\u010dak\u00e1van\u00fdch bud\u00facich pr\u00edjmov z riadenia d\u00f4chodkov\u00fdch fondov, ako aj o\u010dak\u00e1van\u00fdch synergi\u00ed z integr\u00e1cie spolo\u010dnosti do \u0161trukt\u00fary skupiny. Tieto \u00fa\u017eitky nie s\u00fa vykazovan\u00e9 samostatne, ke\u010f\u017ee z nich vypl\u00fdvaj\u00face bud\u00face ekonomick\u00e9 \u00fa\u017eitky nie je mo\u017en\u00e9 samostatne spo\u013eahlivo mera\u0165. V roku 2021 skupina obstarala 100 % podiel v spolo\u010dnosti IMPULS-LEASING Slovakia s. r. o., z tejto akviz\u00edcie skupine vznikol goodwill vo v\u00fd\u0161ke 655 tis. EUR. Skupina pos\u00fadila n\u00e1vratn\u00fa hodnotu goodwillu k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky a neidentifikovala jeho znehodnotenie.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306124048545": { "value": "\n \n 21. Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 splatn\u00e1 \u2013 102
Celkom \u2013 102
\n\n \n 22. Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka 2025 2024 \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 odlo\u017een\u00e1 54 925 55 763
Celkom 54 925 55 763
\n \u010cist\u00e1 odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka z dane z pr\u00edjmov vypl\u00fdvala najm\u00e4 z do\u010dasn\u00fdch odpo\u010d\u00edtate\u013en\u00fdch rozdielov pop\u00edsan\u00fdch v pozn\u00e1mke \u201eDa\u0148 z pr\u00edjmov\u201c.\n \n \n \n \n 28. Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 splatn\u00fd 5 782 14 730
Celkom 5 782 14 730
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306124550226": { "value": "\n \n \n \n 23. Ostatn\u00e9 akt\u00edva \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Preddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia 33 519 37 834
Z\u00e1soby 725 774
Preddavky s\u00favisiace s leasingom 6 222 49 632
Ostatn\u00e9 akt\u00edva 1 663 1 980
Celkom 42 129 90 220
\n N\u00e1rast polo\u017eky \u201ePreddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia\u201c je sp\u00f4soben\u00fd zv\u00fd\u0161en\u00edm dod\u00e1vate\u013esk\u00fdch fakt\u00far platen\u00fdch vopred. \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306124724746": { "value": "\n \n \n 23. Ostatn\u00e9 akt\u00edva \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Preddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia 33 519 37 834
Z\u00e1soby 725 774
Preddavky s\u00favisiace s leasingom 6 222 49 632
Ostatn\u00e9 akt\u00edva 1 663 1 980
Celkom 42 129 90 220
\n N\u00e1rast polo\u017eky \u201ePreddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia\u201c je sp\u00f4soben\u00fd zv\u00fd\u0161en\u00edm dod\u00e1vate\u013esk\u00fdch fakt\u00far platen\u00fdch vopred. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306155316691": { "value": "\n \n 23. Ostatn\u00e9 akt\u00edva \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Preddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia 33 519 37 834
Z\u00e1soby 725 774
Preddavky s\u00favisiace s leasingom 6 222 49 632
Ostatn\u00e9 akt\u00edva 1 663 1 980
Celkom 42 129 90 220
\n N\u00e1rast polo\u017eky \u201ePreddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia\u201c je sp\u00f4soben\u00fd zv\u00fd\u0161en\u00edm dod\u00e1vate\u013esk\u00fdch fakt\u00far platen\u00fdch vopred. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306155519481": { "value": "\n 23. Ostatn\u00e9 akt\u00edva \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Preddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia 33 519 37 834
Z\u00e1soby 725 774
Preddavky s\u00favisiace s leasingom 6 222 49 632
Ostatn\u00e9 akt\u00edva 1 663 1 980
Celkom 42 129 90 220
\n N\u00e1rast polo\u017eky \u201ePreddavky a polo\u017eky \u010dasov\u00e9ho rozl\u00ed\u0161enia\u201c je sp\u00f4soben\u00fd zv\u00fd\u0161en\u00edm dod\u00e1vate\u013esk\u00fdch fakt\u00far platen\u00fdch vopred. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306132151362": { "value": "\n \n \n 24. Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 11 070
\u00darokov\u00e9 obchody 5 336 10 680
Menov\u00e9 obchody 1 112 390
Z\u00e1v\u00e4zky z dlhov\u00fdch CP na obchodovanie \u2013 \u2013
Celkom 6 448 11 070
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306130903204": { "value": "\n \n \n \n \n 25. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote pod\u013ea skup\u00edn produktov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m 444 614 491 044
Be\u017en\u00e9 \u00fa\u010dty a medzibankov\u00e9 z\u00fa\u010dtovanie 2 589 6 946
Oper\u00e1cie na pe\u0148a\u017enom trhu 19 103 242
Prijat\u00e9 \u00favery 287 017 347 730
Podriaden\u00e9 dlhy 135 905 136 126
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vklady vo\u010di klientom 17 181 542 15 651 741
Be\u017en\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie 13 257 698 12 334 048
Term\u00ednovan\u00e9 vklady 3 923 570 3 317 383
Sporiace \u00fa\u010dty 231 235
Prijat\u00e9 \u00favery 43 75
\n Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 Vklady vo\u010di klientom (39 394) (20 343)\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 2 662 250
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 kryt\u00e9 dlhopisy 2 471 376 1 419 364
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 ostatn\u00e9 dlhopisy 929 573 1 242 886
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 418
Z toho: Z\u00e1v\u00e4zky z pren\u00e1jmu 36 876 38 035
\n Celkom 21 041 801 18 839 110\n \n \n \n \n \n \n \n \n \n \u010clenenie vkladov oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025 a k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Banky 444 614 491 044
Verejn\u00fd sektor 617 051 225 632
Firemn\u00ed klienti 6 132 437 5 761 860
Retailov\u00ed klienti 10 432 054 9 664 249
Celkom 17 626 156 16 142 785
\n Prijat\u00e9 \u00favery a podriaden\u00e9 dlhy v \u010dlenen\u00ed pod\u013ea jednotliv\u00fdch druhov b\u00e1nk: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh \u00faveru Mena Druh \u00faveru pod\u013ea splatnosti Typ \u00farokovej sadzby Za\u010diatok \u010derpania \u00faveru Zmluvn\u00e1 splatnos\u0165 2025 2024
\u00davery prijat\u00e9 od b\u00e1nk:
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 2,0 % janu\u00e1r 2022 janu\u00e1r 2027 3 077 8 505
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,58 % j\u00fan 2021 august 2030 120 232 95 893
\u2013 banka pre obnovu a rozvoj EUR dlhodob\u00fd 3,492 % august 2022 m\u00e1j 2030 40 710
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 3,119 % september 2024 j\u00fan 2029 7 001 9 001
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,3 % marec 2023 j\u00fal 2028 48 666 42 641
Prijat\u00e9 repo obchody od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 71 408 135 718
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 10 052 15 262
Podriaden\u00e9 dlhy od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR dlhodob\u00fd 3M EURIBOR + 2,4 % november 2019 november 2029 135 905 136 126
Celkom 422 922 483 856
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306131228293": { "value": "\n \n \n \n 25. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote pod\u013ea skup\u00edn produktov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m 444 614 491 044
Be\u017en\u00e9 \u00fa\u010dty a medzibankov\u00e9 z\u00fa\u010dtovanie 2 589 6 946
Oper\u00e1cie na pe\u0148a\u017enom trhu 19 103 242
Prijat\u00e9 \u00favery 287 017 347 730
Podriaden\u00e9 dlhy 135 905 136 126
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vklady vo\u010di klientom 17 181 542 15 651 741
Be\u017en\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie 13 257 698 12 334 048
Term\u00ednovan\u00e9 vklady 3 923 570 3 317 383
Sporiace \u00fa\u010dty 231 235
Prijat\u00e9 \u00favery 43 75
\n Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 Vklady vo\u010di klientom (39 394) (20 343)\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 2 662 250
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 kryt\u00e9 dlhopisy 2 471 376 1 419 364
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 ostatn\u00e9 dlhopisy 929 573 1 242 886
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 418
Z toho: Z\u00e1v\u00e4zky z pren\u00e1jmu 36 876 38 035
\n Celkom 21 041 801 18 839 110\n \n \n \n \n \u010clenenie vkladov oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025 a k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Banky 444 614 491 044
Verejn\u00fd sektor 617 051 225 632
Firemn\u00ed klienti 6 132 437 5 761 860
Retailov\u00ed klienti 10 432 054 9 664 249
Celkom 17 626 156 16 142 785
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310165216174": { "value": "\n 25. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote pod\u013ea skup\u00edn produktov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m 444 614 491 044
Be\u017en\u00e9 \u00fa\u010dty a medzibankov\u00e9 z\u00fa\u010dtovanie 2 589 6 946
Oper\u00e1cie na pe\u0148a\u017enom trhu 19 103 242
Prijat\u00e9 \u00favery 287 017 347 730
Podriaden\u00e9 dlhy 135 905 136 126
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vklady vo\u010di klientom 17 181 542 15 651 741
Be\u017en\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie 13 257 698 12 334 048
Term\u00ednovan\u00e9 vklady 3 923 570 3 317 383
Sporiace \u00fa\u010dty 231 235
Prijat\u00e9 \u00favery 43 75
\n Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia \u2013 Vklady vo\u010di klientom (39 394) (20 343)\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 2 662 250
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 kryt\u00e9 dlhopisy 2 471 376 1 419 364
Vydan\u00e9 dlhov\u00e9 cenn\u00e9 papiere \u2013 ostatn\u00e9 dlhopisy 929 573 1 242 886
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 418
Z toho: Z\u00e1v\u00e4zky z pren\u00e1jmu 36 876 38 035
\n Celkom 21 041 801 18 839 110\n \n \n \u010clenenie vkladov oce\u0148ovan\u00fdch v amortizovanej hodnote pod\u013ea skupiny klientov k 31. decembru 2025 a k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Banky 444 614 491 044
Verejn\u00fd sektor 617 051 225 632
Firemn\u00ed klienti 6 132 437 5 761 860
Retailov\u00ed klienti 10 432 054 9 664 249
Celkom 17 626 156 16 142 785
\n Prijat\u00e9 \u00favery a podriaden\u00e9 dlhy v \u010dlenen\u00ed pod\u013ea jednotliv\u00fdch druhov b\u00e1nk: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh \u00faveru Mena Druh \u00faveru pod\u013ea splatnosti Typ \u00farokovej sadzby Za\u010diatok \u010derpania \u00faveru Zmluvn\u00e1 splatnos\u0165 2025 2024
\u00davery prijat\u00e9 od b\u00e1nk:
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 2,0 % janu\u00e1r 2022 janu\u00e1r 2027 3 077 8 505
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,58 % j\u00fan 2021 august 2030 120 232 95 893
\u2013 banka pre obnovu a rozvoj EUR dlhodob\u00fd 3,492 % august 2022 m\u00e1j 2030 40 710
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 3,119 % september 2024 j\u00fan 2029 7 001 9 001
\u2013 komer\u010dn\u00e1 banka EUR dlhodob\u00fd 4,3 % marec 2023 j\u00fal 2028 48 666 42 641
Prijat\u00e9 repo obchody od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 71 408 135 718
\u2013 komer\u010dn\u00e9 banky EUR kr\u00e1tkodob\u00fd 1,8 % december 2025 janu\u00e1r 2026 10 052 15 262
Podriaden\u00e9 dlhy od b\u00e1nk:
\u2013 komer\u010dn\u00e9 banky EUR dlhodob\u00fd 3M EURIBOR + 2,4 % november 2019 november 2029 135 905 136 126
Celkom 422 922 483 856
\n \n Skupina vydala kryt\u00e9 a nekryt\u00e9 dlhopisy s nasleduj\u00facimi podmienkami: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
N\u00e1zov \u00darok. sadzba Mena Po\u010det vydan\u00fdch dlhopisov v ks Menovit\u00e1 hodnota 1 ks dlhopisu v mene D\u00e1tum emisie D\u00e1tum splatnosti Frekvencia v\u00fdplaty kup\u00f3nu 2025 2024
Kryt\u00e9 dlhopisy
HZL 068 5,00 % EUR 1 000 10 000 14. 10. 2011 14. 10. 2031 ro\u010dne 10 058 10 051
HZL 083-splaten\u00fd 1,110 % EUR \u2013 100 000 29. 4. 2015 29. 4. 2025 ro\u010dne \u2013 49 993
HZL 088 1,00 % EUR 500 100 000 16. 11. 2016 16. 11. 2026 ro\u010dne 49 335 48 503
TATSK FVHDG 0,13 % EUR 2 500 100 000 1. 7. 2019 1. 7. 2026 ro\u010dne 247 431 241 727
TATSK KD4\u2013splaten\u00fd 0,125 % EUR \u2013 100 000 5. 3. 2021 5. 3. 2025 ro\u010dne \u2013 29 852
TATSK KD5 3,375 % EUR 4 500 100 000 31. 1. 2023 31. 1. 2026 ro\u010dne 463 860 514 628
TB KD6-splaten\u00fd 0,00 % EUR \u2013 1 000 3. 11. 2023 3.11.2025 bez kup\u00f3nu \u2013 24 341
TB KD7 2,75 % EUR 5 000 100 000 9. 10. 2024 9.1 0. 2028 ro\u010dne 499 620 500 270
TB KD9 2,75 % EUR 5 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 501 848 \u2013
TB KD10 2,875 % EUR 5 000 100 000 11. 9. 2025 11. 9. 2031 ro\u010dne 496 956 \u2013
TB KD7+ 2,750 % EUR 1 000 100 000 9. 10. 2024 9. 10. 2028 ro\u010dne 101 364 \u2013
TB KD9+ 2,750 % EUR 1 000 100 000 27. 5. 2025 27. 5. 2030 ro\u010dne 100 904 \u2013
Nekryt\u00e9 dlhopisy
TB FLOAT1 6M EUR EURIBOR EUR 1 000 100 000 26. 10. 2020 26. 10. 2027 polro\u010dne 101 728 102 447
TB FIX1 0,50 % EUR 250 100 000 26. 10. 2020 26. 10. 2027 ro\u010dne 24 860 24 772
TB FVHDG GREEN 0,50 % EUR 3 000 100 000 23. 4. 2021 23. 4. 2028 ro\u010dne 290 972 283 630
TB FIX2 3,20 % EUR 70 981 1 000 10. 10. 2022 9. 10. 2026 ro\u010dne 71 471 71 445
TB GREEN FVHDG2 7,50 % USD 200 100 000 10. 11. 2022 10. 11. 2029 polro\u010dne 17 502 19 420
TB GREEN2-splaten\u00fd 5,95 % EUR \u2013 100 000 17. 2. 2024 17. 2. 2026 ro\u010dne \u2013 315 155
TB ZERO 0,00 % EUR 7 000 1 000 26. 5. 2024 11. 5. 2026 bez kup\u00f3nu 6 851 6 450
TB GREEN FVHDG3 4,97 % EUR 3 500 100 000 29. 4. 2025 29. 4. 2030 ro\u010dne 365 886 369 268
TB FIX4 3,75 % EUR 1 000 50 000 29. 10. 2025 29. 10. 2029 ro\u010dne 50 303 50 298
Vydan\u00e9 dlhopisy celkom 3 400 949 2 662 250
\n Skupina m\u00e1 okrem uveden\u00fdch kryt\u00fdch dlhopisov vydan\u00e9 aj kryt\u00e9 dlhopisy ktor\u00e9 nepredala (nomin\u00e1lna hodnota 1 000 000 tis. EUR, \u00fa\u010dtovn\u00e1 hodnota 959 252 tis. EUR). Uveden\u00e9 kryt\u00e9 dlhopisy s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie a skupina ich m\u00f4\u017ee pou\u017ei\u0165 ako kolater\u00e1l. Matersk\u00e1 spolo\u010dnos\u0165 je emitentom kryt\u00fdch dlhopisov ako jedn\u00e9ho zo zdrojov financovania sa na kapit\u00e1lov\u00fdch trhoch. Pre \u00fa\u010dely plnenia po\u017eiadavky na opr\u00e1vnen\u00e9 z\u00e1v\u00e4zky vydala matersk\u00e1 spolo\u010dnos\u0165 aj nezabezpe\u010den\u00e9 nepodriaden\u00e9 dlhopisy. Pr\u00e1va spojen\u00e9 s dlhopismi sa riadia v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi pr\u00e1vnymi predpismi a pr\u00edslu\u0161nou dokument\u00e1ciou (prospekt cenn\u00fdch papierov, emisn\u00e9 alebo kone\u010dn\u00e9 podmienky), ktor\u00e9 emitent zverej\u0148uje na svojom webovom s\u00eddle. V\u0161etky dlhopisy vydan\u00e9 materskou spolo\u010dnos\u0165ou s\u00fa zaknihovan\u00e9, vo forme na doru\u010dite\u013ea a vo\u013ene prevodite\u013en\u00e9. Obchodovate\u013en\u00e9 s\u00fa na Burze cenn\u00fdch papierov, a.s. v Bratislave.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306133927038": { "value": "\n \n \n 27. Rezervy na z\u00e1v\u00e4zky Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2025 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2025
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 344 (598) \u2013 7 746
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 2 161 4 290 \u2013 6 451
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 204 316 \u2013 520
S\u00fadne spory 22 285 (9 444) (1 825) 11 016
Rezervy na zamestnaneck\u00e9 po\u017eitky 6 281 452 (32) 6 701
Zamestnaneck\u00e9 rezervy 25 331 18 015 (12 115) 31 231
Ostatn\u00e9 rezervy 158 (48) \u2013 110
Celkom 64 764 12 983 (13 972) 63 775
\n \n \n \n \n \n Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2024 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2024
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 166 178 \u2013 8 344
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 1 794 367 \u2013 2 161
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 373 (169) \u2013 204
S\u00fadne spory 22 566 (125) (156) 22 285
Rezervy na zamestnaneck\u00e9 po\u017eitky 5 559 752 (30) 6 281
Zamestnaneck\u00e9 rezervy 23 382 13 242 (11 293) 25 331
Ostatn\u00e9 rezervy 219 (61) \u2013 158
Celkom 62 059 14 184 (11 479) 64 764
\n Hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch rezervy na zamestnaneck\u00e9 po\u017eitky: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ro\u010dn\u00e1 diskontn\u00e1 sadzba 3,40 %
Bud\u00faci skuto\u010dn\u00fd ro\u010dn\u00fd n\u00e1rast miezd 2,00 %
Ro\u010dn\u00e1 miera odchodov/fluktu\u00e1cia zamestnancov 2,80 % \u2013 6,20 %
Vek odchodu do d\u00f4chodku Na z\u00e1klade platnej legislat\u00edvy
\n Dlhodob\u00e9 rezervy na zamestnaneck\u00e9 po\u017eitky sa vypo\u010d\u00edtali pod\u013ea platn\u00fdch \u00famrtnostn\u00fdch tabuliek vydan\u00fdch \u0160tatistick\u00fdm \u00faradom Slovenskej republiky. Skupina nem\u00e1 in\u00fd syst\u00e9m d\u00f4chodkov\u00e9ho zabezpe\u010denia okrem \u0161t\u00e1tneho povinn\u00e9ho d\u00f4chodkov\u00e9ho zabezpe\u010denia. Pod\u013ea slovensk\u00fdch pr\u00e1vnych predpisov je zamestn\u00e1vate\u013e povinn\u00fd odv\u00e1dza\u0165 poistn\u00e9 na soci\u00e1lne poistenie, nemocensk\u00e9 poistenie, zdravotn\u00e9 poistenie, \u00farazov\u00e9 poistenie, poistenie v nezamestnanosti a pr\u00edspevok do garan\u010dn\u00e9ho fondu stanoven\u00fd ako percento z vymeriavacieho z\u00e1kladu. Uveden\u00e9 n\u00e1klady sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v obdob\u00ed, za ktor\u00e9 zamestnancovi vznikol n\u00e1rok na mzdu. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310174041704": { "value": "\n 27. Rezervy na z\u00e1v\u00e4zky Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2025 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2025
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 344 (598) \u2013 7 746
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 2 161 4 290 \u2013 6 451
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 204 316 \u2013 520
S\u00fadne spory 22 285 (9 444) (1 825) 11 016
Rezervy na zamestnaneck\u00e9 po\u017eitky 6 281 452 (32) 6 701
Zamestnaneck\u00e9 rezervy 25 331 18 015 (12 115) 31 231
Ostatn\u00e9 rezervy 158 (48) \u2013 110
Celkom 64 764 12 983 (13 972) 63 775
\n \n Pohyby rezerv na podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 1. janu\u00e1ru 2024 Tvorba/ (Rozpustenie) Pou\u017eitie K 31. de- cembru 2024
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby bez zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 1) 8 166 178 \u2013 8 344
Rezervy na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania (etapa 2) 1 794 367 \u2013 2 161
Individu\u00e1lna rezerva na z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby \u2013 k individu\u00e1lne a kolekt\u00edvne oce\u0148ovan\u00fdm polo\u017ek\u00e1m (etapa 3) 373 (169) \u2013 204
S\u00fadne spory 22 566 (125) (156) 22 285
Rezervy na zamestnaneck\u00e9 po\u017eitky 5 559 752 (30) 6 281
Zamestnaneck\u00e9 rezervy 23 382 13 242 (11 293) 25 331
Ostatn\u00e9 rezervy 219 (61) \u2013 158
Celkom 62 059 14 184 (11 479) 64 764
\n Hlavn\u00e9 predpoklady pou\u017eit\u00e9 pri poistnomatematick\u00fdch v\u00fdpo\u010dtoch rezervy na zamestnaneck\u00e9 po\u017eitky: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ro\u010dn\u00e1 diskontn\u00e1 sadzba 3,40 %
Bud\u00faci skuto\u010dn\u00fd ro\u010dn\u00fd n\u00e1rast miezd 2,00 %
Ro\u010dn\u00e1 miera odchodov/fluktu\u00e1cia zamestnancov 2,80 % \u2013 6,20 %
Vek odchodu do d\u00f4chodku Na z\u00e1klade platnej legislat\u00edvy
\n Dlhodob\u00e9 rezervy na zamestnaneck\u00e9 po\u017eitky sa vypo\u010d\u00edtali pod\u013ea platn\u00fdch \u00famrtnostn\u00fdch tabuliek vydan\u00fdch \u0160tatistick\u00fdm \u00faradom Slovenskej republiky. Skupina nem\u00e1 in\u00fd syst\u00e9m d\u00f4chodkov\u00e9ho zabezpe\u010denia okrem \u0161t\u00e1tneho povinn\u00e9ho d\u00f4chodkov\u00e9ho zabezpe\u010denia. Pod\u013ea slovensk\u00fdch pr\u00e1vnych predpisov je zamestn\u00e1vate\u013e povinn\u00fd odv\u00e1dza\u0165 poistn\u00e9 na soci\u00e1lne poistenie, nemocensk\u00e9 poistenie, zdravotn\u00e9 poistenie, \u00farazov\u00e9 poistenie, poistenie v nezamestnanosti a pr\u00edspevok do garan\u010dn\u00e9ho fondu stanoven\u00fd ako percento z vymeriavacieho z\u00e1kladu. Uveden\u00e9 n\u00e1klady sa vykazuj\u00fa vo v\u00fdkaze s\u00fahrnn\u00fdch ziskov a str\u00e1t v obdob\u00ed, za ktor\u00e9 zamestnancovi vznikol n\u00e1rok na mzdu. \n \n 39. Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky Skupina vykazuje tieto bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Bud\u00face z\u00e1v\u00e4zky: 740 367 763 617
zo z\u00e1ruk 316 361 314 726
z ostatn\u00fdch z\u00e1ruk 379 983 420 255
z akredit\u00edvov 44 023 28 636
Pr\u00eds\u013euby: 4 048 651 3 776 104
z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 1 391 069 1 227 187
do 1 roka 621 294 583 409
dlh\u0161ie ne\u017e 1 rok 769 775 643 778
z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 2 657 582 2 548 917
do 1 roka 1 618 924 1 224 134
dlh\u0161ie ne\u017e 1 rok 1 038 658 1 324 783
Celkom 4 789 018 4 539 721
\n \n Pods\u00favahov\u00e9 z\u00e1v\u00e4zky zo z\u00e1ruk predstavuj\u00fa z\u00e1v\u00e4zky skupiny vykona\u0165 platby v pr\u00edpade neschopnosti klienta plni\u0165 z\u00e1v\u00e4zky vo\u010di tret\u00edm stran\u00e1m. Dokument\u00e1rny akredit\u00edv je neodvolate\u013en\u00fd z\u00e1v\u00e4zok skupiny, ktor\u00e1 ho vystavila na po\u017eiadanie klienta (kupuj\u00faceho) zaplati\u0165 opr\u00e1vnenej osobe (pred\u00e1vaj\u00facemu) alebo preplati\u0165, resp. akceptova\u0165, zmenky vystaven\u00e9 opr\u00e1vnenou osobou po predlo\u017een\u00ed stanoven\u00fdch dokumentov za predpokladu, \u017ee s\u00fa splnen\u00e9 v\u0161etky vz\u0165ahy a podmienky akredit\u00edvu. Dokument\u00e1rne akredit\u00edvy s\u00fa kryt\u00e9 z\u00e1bezpekami v z\u00e1vislosti od schopnosti klienta spl\u00e1ca\u0165 \u00faver a pod\u013ea rovnak\u00fdch z\u00e1sad ako z\u00e1ruky alebo \u00favery. Hlavn\u00fdm cie\u013eom ne\u010derpan\u00fdch \u00faverov\u00fdch limitov (\u00faverov\u00fdch pr\u00eds\u013eubov) je zabezpe\u010di\u0165, aby mal klient k dispoz\u00edcii po\u017eadovan\u00e9 finan\u010dn\u00e9 prostriedky. Pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver, ktor\u00e9 vystavila skupina, zah\u0155\u0148aj\u00fa vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby a nevyu\u017eit\u00fa \u010das\u0165 schv\u00e1len\u00fdch kontokorentn\u00fdch \u00faverov. Riziko spojen\u00e9 s pods\u00favahov\u00fdmi finan\u010dn\u00fdmi pr\u00eds\u013eubmi a potenci\u00e1lnymi z\u00e1v\u00e4zkami sa posudzuje rovnako ako pri klientskych \u00faveroch, pri\u010dom sa zoh\u013ead\u0148uje finan\u010dn\u00e1 situ\u00e1cia a aktivity subjektu, ktor\u00e9mu skupina poskytla z\u00e1ruku, ako aj prijat\u00e1 z\u00e1bezpeka. K 31. decembru 2025 vytvorila skupina na uveden\u00e9 rizik\u00e1 rezervy vo v\u00fd\u0161ke 14 717 tis. EUR (31. december 2024: 10 709 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Ostatn\u00e9 podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 s\u00fa v hodnote 2 190 tis. EUR (31. december 2024: 420 tis. EUR). Preh\u013ead kvality bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d. S\u00fadne spory V r\u00e1mci svojej riadnej \u010dinnosti je skupina \u00fa\u010dastn\u00edkom r\u00f4znych s\u00fadnych sporov a \u017eal\u00f4b. Ka\u017ed\u00e9 sporov\u00e9 konanie podlieha osobitn\u00e9mu re\u017eimu sledovania a pravideln\u00e9mu prehodnocovaniu v r\u00e1mci \u0161tandardn\u00fdch postupov skupiny. V pr\u00edpade v\u00fdznamn\u00fdch s\u00fadnych sporov skupina spolupracuje s extern\u00fdmi pr\u00e1vnikmi a predstavenstvo banky je pravidelne informovan\u00e9 o zmen\u00e1ch v s\u00fadnych sporoch. V roku 2025 skupina neeviduje nov\u00e9 v\u00fdznamn\u00e9 s\u00fadne spory a v niektor\u00fdch dlhoro\u010dn\u00fdch s\u00fadnych sporoch skupina zaznamenala priazniv\u00fd v\u00fdvoj. Z\u00e1sadou skupiny je nezverej\u0148ova\u0165 podrobnosti o prebiehaj\u00facich s\u00fadnych sporoch v pr\u00edpadoch, ke\u010f by tak\u00e9to zverejnenie mohlo vies\u0165 k pred\u010dasn\u00fdm \u00fasudkom. T\u00e1to z\u00e1sada je v s\u00falade s IAS 37.92. Najv\u00fdznamnej\u0161ie s\u00fadne konanie sa t\u00fdka poskytnut\u00fdch \u00faverov\u00fdch prostriedkov a \u00fadajn\u00e9ho poru\u0161enia zmluvy zo strany skupiny t\u00fdm, \u017ee neuskuto\u010dnila platobn\u00e9 pr\u00edkazy a nepred\u013a\u017eila \u00faverov\u00e9 linky, \u010do v kone\u010dnom d\u00f4sledku \u00fadajne viedlo k ukon\u010deniu obchodn\u00fdch \u010dinnost\u00ed klienta a dvom s\u00favisiacim s\u00fadnym sporom o n\u00e1hradu \u0161kody a u\u0161l\u00e9ho zisku. V skor\u0161om z nich prvostup\u0148ov\u00fd a druhostup\u0148ov\u00fd s\u00fad zamietol uplatnen\u00fd n\u00e1rok a dovolac\u00ed s\u00fad odmietol dovolanie. K 31. decembru 2025 s\u00fa v\u0161ak oba uveden\u00e9 spory pr\u00e1voplatne ukon\u010den\u00e9. V skor\u0161om konan\u00ed do\u0161lo k zamietnutiu uplatnen\u00e9ho n\u00e1roku. V neskor\u0161om konan\u00ed do\u0161lo k zastaveniu konania. Pod\u013ea n\u00e1zoru skupiny boli obe \u017ealoby \u0161pekulat\u00edvne. Skupina k 31. decembru 2025 presk\u00famala stav s\u00fadnych sporov, pri\u010dom zoh\u013eadnila v\u00fd\u0161ku \u017ealovan\u00fdch n\u00e1rokov a po\u017eiadavky IFRS v s\u00favislosti vyk\u00e1zan\u00edm rezerv a podmienen\u00fdch z\u00e1v\u00e4zkov v sume 497 tis. EUR (31. december 2024: 3 421 tis. EUR), ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie. Ak je pravdepodobn\u00e9, \u017ee skupina bude musie\u0165 n\u00e1rok vyrovna\u0165 a odhad v\u00fd\u0161ky n\u00e1roku mo\u017eno spo\u013eahlivo ur\u010di\u0165, skupina vytv\u00e1ra rezervu. Celkov\u00e1 v\u00fd\u0161ka rezervy na s\u00fadne spory je vo v\u00fd\u0161ke 11 016 tis. EUR (31. december 2024: 22 285 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Pokles rezervy je sp\u00f4soben\u00fd najm\u00e4 rozpusten\u00edm jedn\u00e9ho v\u00fdznamn\u00e9ho s\u00fadneho sporu v priebehu\n \n roka 2025. Skupina pri ur\u010den\u00ed v\u00fd\u0161ky rezerv vykon\u00e1va profesion\u00e1lny odhad a spolieha sa na rady pr\u00e1vneho poradcu, pri\u010dom berie do \u00favahy v\u0161etky okolnosti pr\u00edpadu a zoh\u013ead\u0148uje v\u0161etky dostupn\u00e9 faktory vr\u00e1tane aplikovania verejne dostupn\u00fdch inform\u00e1ci\u00ed oh\u013eadom s\u00fadnych sporov v Slovenskej republike z minulosti. Oh\u013eadom v\u00fdznamn\u00fdch \u00fa\u010dtovn\u00fdch odhadov vi\u010f bod II pozn\u00e1mok. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306124340627": { "value": "\n \n 29. Ostatn\u00e9 z\u00e1v\u00e4zky \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Nevyfakturovan\u00e9 z\u00e1v\u00e4zky a ostatn\u00e9 49 116 49 531
Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu 1 876 1 949
Z\u00e1v\u00e4zky soci\u00e1lneho fondu 2 131 2 006
Z\u00e1v\u00e4zky vo\u010di zamestnancom 12 318 11 802
Ostatn\u00e9 z\u00e1v\u00e4zky 26 882 10 951
Celkom 92 323 76 239
\n V r\u00e1mci polo\u017eky \u201eOstatn\u00e9 z\u00e1v\u00e4zky\u201c je vyk\u00e1zan\u00fd z\u00e1v\u00e4zok predstavuj\u00faci da\u0148 z finan\u010dn\u00fdch transakci\u00ed v hodnote 13 597 tis. EUR. T\u00e1to da\u0148 nadobudla \u00fa\u010dinnos\u0165 1. apr\u00edla 2025.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306125003358": { "value": "\n 29. Ostatn\u00e9 z\u00e1v\u00e4zky \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Nevyfakturovan\u00e9 z\u00e1v\u00e4zky a ostatn\u00e9 49 116 49 531
Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu 1 876 1 949
Z\u00e1v\u00e4zky soci\u00e1lneho fondu 2 131 2 006
Z\u00e1v\u00e4zky vo\u010di zamestnancom 12 318 11 802
Ostatn\u00e9 z\u00e1v\u00e4zky 26 882 10 951
Celkom 92 323 76 239
\n V r\u00e1mci polo\u017eky \u201eOstatn\u00e9 z\u00e1v\u00e4zky\u201c je vyk\u00e1zan\u00fd z\u00e1v\u00e4zok predstavuj\u00faci da\u0148 z finan\u010dn\u00fdch transakci\u00ed v hodnote 13 597 tis. EUR. T\u00e1to da\u0148 nadobudla \u00fa\u010dinnos\u0165 1. apr\u00edla 2025.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310230954776": { "value": "\n \n \n \n 30. Vlastn\u00e9 imanie Vlastn\u00e9 imanie, okrem zisku za be\u017en\u00fd rok, tvor\u00ed: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1kladn\u00e9 imanie \u2013 kme\u0148ov\u00e9 akcie 56 873 56 873
Z\u00e1kladn\u00e9 imanie \u2013 prioritn\u00e9 akcie 7 453 7 453
Vlastn\u00e9 akcie (1 958) (2 217)
\u00c1\u017eiov\u00fd fond 298 866 298 810
Rezervn\u00fd fond a ostatn\u00e9 fondy 15 343 15 676
Oce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (975) (2 203)
Nerozdelen\u00fd zisk (okrem zisku po zdanen\u00ed za be\u017en\u00fd rok) 1 030 210 982 464
AT1 kapit\u00e1l 100 000 100 000
Celkom 1 505 812 1 456 856
\n Druh, forma, podoba, po\u010det a menovit\u00e1 hodnota kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed emitovan\u00fdch materskou spolo\u010dnos\u0165ou: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh Kme\u0148ov\u00e9 akcie Kme\u0148ov\u00e9 akcie Prioritn\u00e9 akcie
Forma Na meno Na meno Na meno
Podoba Zaknihovan\u00e1 Zaknihovan\u00e1 Zaknihovan\u00e1
Po\u010det 60 616 ks 2 095 ks 1 863 357 ks
Menovit\u00e1 hodnota 1 ks 800 EUR 4 000 EUR 4 EUR
ISIN SK1110001502 s\u00e9ria 01-05 SK1110015510 SK1110007186 SK1110008424 SK1110010131 SK1110012103 SK1110013937 SK1110014901 SK1110016237 SK1110016591
\n \n \n \n Pohyby kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed po\u010das roka 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Po\u010det akci\u00ed 1. janu\u00e1r 2025 N\u00e1kup/ predaj 31. decembra 2025
Kme\u0148ov\u00e9 akcie 800 EUR 60 616 \u2013 60 616
Kme\u0148ov\u00e9 akcie 4 000 EUR 2 095 \u2013 2 095
Prioritn\u00e9 akcie 1 835 534 (3 795) 1 839 329
\n \n\n\n\n Opis pr\u00e1v: Ka\u017ed\u00fd majite\u013e kme\u0148ovej akcie je akcion\u00e1rom materskej spolo\u010dnosti. Ako akcion\u00e1r materskej spolo\u010dnosti m\u00e1 z\u00e1kladn\u00e9 akcion\u00e1rske pr\u00e1va vypl\u00fdvaj\u00face z Obchodn\u00e9ho z\u00e1konn\u00edka a zo stanov materskej spolo\u010dnosti, ktor\u00fdmi s\u00fa najm\u00e4: \u2022 pr\u00e1vo podie\u013ea\u0165 sa na zisku materskej spolo\u010dnosti (dividenda), a to pod\u013ea pomeru menovitej hodnoty jeho akci\u00ed k menovitej hodnote akci\u00ed v\u0161etk\u00fdch akcion\u00e1rov, \u2022 pr\u00e1vo z\u00fa\u010dast\u0148ova\u0165 sa na valnom zhroma\u017eden\u00ed, hlasova\u0165 na \u0148om, po\u017eadova\u0165 na \u0148om inform\u00e1cie a vysvetlenia, ktor\u00e9 sa t\u00fdkaj\u00fa z\u00e1le\u017eitost\u00ed materskej spolo\u010dnosti alebo z\u00e1le\u017eitosti os\u00f4b ovl\u00e1dan\u00fdch materskou spolo\u010dnos\u0165ou, ktor\u00e9 s\u00favisia s predmetom rokovania valn\u00e9ho zhroma\u017edenia, a uplat\u0148ova\u0165 na \u0148om n\u00e1vrhy, a \u2022 pr\u00e1vo podie\u013ea\u0165 sa na likvida\u010dnom zostatku. Obdobn\u00e9 pr\u00e1va m\u00e1 aj ka\u017ed\u00fd majite\u013e prioritnej akcie s t\u00fdm rozdielom, \u017ee s prioritn\u00fdmi akciami nie je spojen\u00e9 pr\u00e1vo hlasova\u0165 na valnom zhroma\u017eden\u00ed okrem pr\u00edpadov, v ktor\u00fdch z\u00e1kon prizn\u00e1va hlasovacie pr\u00e1vo aj tak\u00fdmto akci\u00e1m. S prioritn\u00fdmi akciami je spojen\u00e9 prednostn\u00e9 pr\u00e1vo na dividendu, ktor\u00e9 spo\u010d\u00edva v\u00fdlu\u010dne v pr\u00e1ve na dividendu vo v\u00fd\u0161ke fixn\u00e9ho n\u00e1sobku dividendy priznanej pri rozdelen\u00ed zisku akcion\u00e1rom vlastniacim kme\u0148ov\u00e9 akcie pod\u013ea vzorca: DPA = 1,001 \u00d7 DKA800/200 = 1,001 \u00d7 DKA4000/1000 (DPA \u2013 prednostn\u00e1 dividenda na jednu prioritn\u00fa akciu v menovitej hodnote 4 EUR, DKA800 \u2013 dividenda na jednu kme\u0148ov\u00fa akciu v menovitej hodnote 800 EUR a DKA4000 \u2013 dividenda na jednu kme\u0148ov\u00fa akciu v menovitej hodnote 4000 EUR). Hlasovacie pr\u00e1vo na valnom zhroma\u017eden\u00ed sa riadi menovitou hodnotou akcie, pri\u010dom jednej akcii v menovitej hodnote 800 EUR zodpoved\u00e1 jeden hlas a kme\u0148ovej akcii v menovitej hodnote 4 000 EUR zodpoved\u00e1 5 hlasov. V pr\u00edpade, ak z\u00e1kon vy\u017eaduje aj hlasovanie akcion\u00e1rov maj\u00facich prioritn\u00e9 akcie, ich hlasovanie sa vedie osobitne, pri\u010dom jednej prioritnej akcii v menovitej hodnote 4 EUR zodpoved\u00e1 jeden hlas. Kme\u0148ov\u00e9 akcie s\u00fa verejne obchodovate\u013en\u00e9 na trhu cenn\u00fdch papierov, prioritn\u00e9 akcie s\u00fa neverejne obchodovate\u013en\u00e9. Z \u00e1\u017eia, z\u00edskan\u00e9ho z kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed, vytv\u00e1ra matersk\u00e1 spolo\u010dnos\u0165 \u00e1\u017eiov\u00fd fond. \n \n Matersk\u00e1 spolo\u010dnos\u0165 v auguste 2018 vydala podriaden\u00e9 AT1 kapit\u00e1lov\u00e9 investi\u010dn\u00e9 certifik\u00e1ty v hodnote 100 000 tis. EUR s \u00farokovou sadzbou 12M EURIBOR + 6,50 %, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky pre zaradenie do Tier 1 kapit\u00e1lu skupiny. \n \n \n AT1 kapit\u00e1lov\u00fd investi\u010dn\u00fd certifik\u00e1t je perpetu\u00e1lny in\u0161trument, bez povinnosti doda\u0165 pe\u0148a\u017en\u00fa hotovos\u0165. Skupina uveden\u00fd AT1 kapit\u00e1lov\u00fd investi\u010dn\u00fd certifik\u00e1t m\u00f4\u017ee na z\u00e1klade svojho rozhodnutia pred\u010dasne splati\u0165 najsk\u00f4r po 5 rokoch od vydania. Pred\u010dasn\u00e9 splatenie mus\u00ed by\u0165 schv\u00e1len\u00e9 dozornou radou materskej spolo\u010dnosti a regul\u00e1torom. AT1 kapit\u00e1lov\u00e9 investi\u010dn\u00e9 certifik\u00e1ty sp\u013a\u0148aj\u00fa defin\u00edciu kapit\u00e1lov\u00e9ho n\u00e1stroja v s\u00falade so \u0161tandardom IAS 32.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260317152012614": { "value": "\n \n \n 30. Vlastn\u00e9 imanie Vlastn\u00e9 imanie, okrem zisku za be\u017en\u00fd rok, tvor\u00ed: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1kladn\u00e9 imanie \u2013 kme\u0148ov\u00e9 akcie 56 873 56 873
Z\u00e1kladn\u00e9 imanie \u2013 prioritn\u00e9 akcie 7 453 7 453
Vlastn\u00e9 akcie (1 958) (2 217)
\u00c1\u017eiov\u00fd fond 298 866 298 810
Rezervn\u00fd fond a ostatn\u00e9 fondy 15 343 15 676
Oce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (975) (2 203)
Nerozdelen\u00fd zisk (okrem zisku po zdanen\u00ed za be\u017en\u00fd rok) 1 030 210 982 464
AT1 kapit\u00e1l 100 000 100 000
Celkom 1 505 812 1 456 856
\n Druh, forma, podoba, po\u010det a menovit\u00e1 hodnota kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed emitovan\u00fdch materskou spolo\u010dnos\u0165ou: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh Kme\u0148ov\u00e9 akcie Kme\u0148ov\u00e9 akcie Prioritn\u00e9 akcie
Forma Na meno Na meno Na meno
Podoba Zaknihovan\u00e1 Zaknihovan\u00e1 Zaknihovan\u00e1
Po\u010det 60 616 ks 2 095 ks 1 863 357 ks
Menovit\u00e1 hodnota 1 ks 800 EUR 4 000 EUR 4 EUR
ISIN SK1110001502 s\u00e9ria 01-05 SK1110015510 SK1110007186 SK1110008424 SK1110010131 SK1110012103 SK1110013937 SK1110014901 SK1110016237 SK1110016591
\n \n Pohyby kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed po\u010das roka 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Po\u010det akci\u00ed 1. janu\u00e1r 2025 N\u00e1kup/ predaj 31. decembra 2025
Kme\u0148ov\u00e9 akcie 800 EUR 60 616 \u2013 60 616
Kme\u0148ov\u00e9 akcie 4 000 EUR 2 095 \u2013 2 095
Prioritn\u00e9 akcie 1 835 534 (3 795) 1 839 329
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260317152254260": { "value": "\n \n 30. Vlastn\u00e9 imanie Vlastn\u00e9 imanie, okrem zisku za be\u017en\u00fd rok, tvor\u00ed: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1kladn\u00e9 imanie \u2013 kme\u0148ov\u00e9 akcie 56 873 56 873
Z\u00e1kladn\u00e9 imanie \u2013 prioritn\u00e9 akcie 7 453 7 453
Vlastn\u00e9 akcie (1 958) (2 217)
\u00c1\u017eiov\u00fd fond 298 866 298 810
Rezervn\u00fd fond a ostatn\u00e9 fondy 15 343 15 676
Oce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (975) (2 203)
Nerozdelen\u00fd zisk (okrem zisku po zdanen\u00ed za be\u017en\u00fd rok) 1 030 210 982 464
AT1 kapit\u00e1l 100 000 100 000
Celkom 1 505 812 1 456 856
\n Druh, forma, podoba, po\u010det a menovit\u00e1 hodnota kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed emitovan\u00fdch materskou spolo\u010dnos\u0165ou: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Druh Kme\u0148ov\u00e9 akcie Kme\u0148ov\u00e9 akcie Prioritn\u00e9 akcie
Forma Na meno Na meno Na meno
Podoba Zaknihovan\u00e1 Zaknihovan\u00e1 Zaknihovan\u00e1
Po\u010det 60 616 ks 2 095 ks 1 863 357 ks
Menovit\u00e1 hodnota 1 ks 800 EUR 4 000 EUR 4 EUR
ISIN SK1110001502 s\u00e9ria 01-05 SK1110015510 SK1110007186 SK1110008424 SK1110010131 SK1110012103 SK1110013937 SK1110014901 SK1110016237 SK1110016591
\n \n \n Pohyby kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed po\u010das roka 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Po\u010det akci\u00ed 1. janu\u00e1r 2025 N\u00e1kup/ predaj 31. decembra 2025
Kme\u0148ov\u00e9 akcie 800 EUR 60 616 \u2013 60 616
Kme\u0148ov\u00e9 akcie 4 000 EUR 2 095 \u2013 2 095
Prioritn\u00e9 akcie 1 835 534 (3 795) 1 839 329
\n \n\n\n\n Opis pr\u00e1v: Ka\u017ed\u00fd majite\u013e kme\u0148ovej akcie je akcion\u00e1rom materskej spolo\u010dnosti. Ako akcion\u00e1r materskej spolo\u010dnosti m\u00e1 z\u00e1kladn\u00e9 akcion\u00e1rske pr\u00e1va vypl\u00fdvaj\u00face z Obchodn\u00e9ho z\u00e1konn\u00edka a zo stanov materskej spolo\u010dnosti, ktor\u00fdmi s\u00fa najm\u00e4: \u2022 pr\u00e1vo podie\u013ea\u0165 sa na zisku materskej spolo\u010dnosti (dividenda), a to pod\u013ea pomeru menovitej hodnoty jeho akci\u00ed k menovitej hodnote akci\u00ed v\u0161etk\u00fdch akcion\u00e1rov, \u2022 pr\u00e1vo z\u00fa\u010dast\u0148ova\u0165 sa na valnom zhroma\u017eden\u00ed, hlasova\u0165 na \u0148om, po\u017eadova\u0165 na \u0148om inform\u00e1cie a vysvetlenia, ktor\u00e9 sa t\u00fdkaj\u00fa z\u00e1le\u017eitost\u00ed materskej spolo\u010dnosti alebo z\u00e1le\u017eitosti os\u00f4b ovl\u00e1dan\u00fdch materskou spolo\u010dnos\u0165ou, ktor\u00e9 s\u00favisia s predmetom rokovania valn\u00e9ho zhroma\u017edenia, a uplat\u0148ova\u0165 na \u0148om n\u00e1vrhy, a \u2022 pr\u00e1vo podie\u013ea\u0165 sa na likvida\u010dnom zostatku. Obdobn\u00e9 pr\u00e1va m\u00e1 aj ka\u017ed\u00fd majite\u013e prioritnej akcie s t\u00fdm rozdielom, \u017ee s prioritn\u00fdmi akciami nie je spojen\u00e9 pr\u00e1vo hlasova\u0165 na valnom zhroma\u017eden\u00ed okrem pr\u00edpadov, v ktor\u00fdch z\u00e1kon prizn\u00e1va hlasovacie pr\u00e1vo aj tak\u00fdmto akci\u00e1m. S prioritn\u00fdmi akciami je spojen\u00e9 prednostn\u00e9 pr\u00e1vo na dividendu, ktor\u00e9 spo\u010d\u00edva v\u00fdlu\u010dne v pr\u00e1ve na dividendu vo v\u00fd\u0161ke fixn\u00e9ho n\u00e1sobku dividendy priznanej pri rozdelen\u00ed zisku akcion\u00e1rom vlastniacim kme\u0148ov\u00e9 akcie pod\u013ea vzorca: DPA = 1,001 \u00d7 DKA800/200 = 1,001 \u00d7 DKA4000/1000 (DPA \u2013 prednostn\u00e1 dividenda na jednu prioritn\u00fa akciu v menovitej hodnote 4 EUR, DKA800 \u2013 dividenda na jednu kme\u0148ov\u00fa akciu v menovitej hodnote 800 EUR a DKA4000 \u2013 dividenda na jednu kme\u0148ov\u00fa akciu v menovitej hodnote 4000 EUR). Hlasovacie pr\u00e1vo na valnom zhroma\u017eden\u00ed sa riadi menovitou hodnotou akcie, pri\u010dom jednej akcii v menovitej hodnote 800 EUR zodpoved\u00e1 jeden hlas a kme\u0148ovej akcii v menovitej hodnote 4 000 EUR zodpoved\u00e1 5 hlasov. V pr\u00edpade, ak z\u00e1kon vy\u017eaduje aj hlasovanie akcion\u00e1rov maj\u00facich prioritn\u00e9 akcie, ich hlasovanie sa vedie osobitne, pri\u010dom jednej prioritnej akcii v menovitej hodnote 4 EUR zodpoved\u00e1 jeden hlas. Kme\u0148ov\u00e9 akcie s\u00fa verejne obchodovate\u013en\u00e9 na trhu cenn\u00fdch papierov, prioritn\u00e9 akcie s\u00fa neverejne obchodovate\u013en\u00e9. Z \u00e1\u017eia, z\u00edskan\u00e9ho z kme\u0148ov\u00fdch a prioritn\u00fdch akci\u00ed, vytv\u00e1ra matersk\u00e1 spolo\u010dnos\u0165 \u00e1\u017eiov\u00fd fond. \n \n \n Rezervn\u00fd fond a ostatn\u00e9 fondy: matersk\u00e1 spolo\u010dnos\u0165 vytvorila rezervn\u00fd fond vo v\u00fd\u0161ke 10 % z\u00e1kladn\u00e9ho imania, ktor\u00fd je ur\u010den\u00fd na krytie str\u00e1t spolo\u010dnosti. Rezervn\u00fd fond bol ka\u017edoro\u010dne dop\u013a\u0148an\u00fd sumou 10 % z \u010dist\u00e9ho zisku, a\u017e do dosiahnutia v\u00fd\u0161ky 20 % z\u00e1kladn\u00e9ho imania materskej spolo\u010dnosti, nie v\u0161ak menej, ako je minim\u00e1lna v\u00fd\u0161ka rezervn\u00e9ho fondu stanoven\u00e1 platn\u00fdmi pr\u00e1vnymi predpismi. Matersk\u00e1 spolo\u010dnos\u0165 vytvorila \u00fa\u010delov\u00fd rezervn\u00fd fond v zmysle Metodick\u00e9ho pokynu Ministerstva financi\u00ed z kurzov\u00fdch rozdielov zo zahrani\u010dn\u00e9ho kapit\u00e1lu vypl\u00fdvaj\u00facich z devalv\u00e1cie. Jeho pou\u017eitie je stanoven\u00e9 na krytie str\u00e1t z bankov\u00fdch obchodov.\n \n \n Matersk\u00e1 spolo\u010dnos\u0165 v auguste 2018 vydala podriaden\u00e9 AT1 kapit\u00e1lov\u00e9 investi\u010dn\u00e9 certifik\u00e1ty v hodnote 100 000 tis. EUR s \u00farokovou sadzbou 12M EURIBOR + 6,50 %, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky pre zaradenie do Tier 1 kapit\u00e1lu skupiny. \n \n \n AT1 kapit\u00e1lov\u00fd investi\u010dn\u00fd certifik\u00e1t je perpetu\u00e1lny in\u0161trument, bez povinnosti doda\u0165 pe\u0148a\u017en\u00fa hotovos\u0165. Skupina uveden\u00fd AT1 kapit\u00e1lov\u00fd investi\u010dn\u00fd certifik\u00e1t m\u00f4\u017ee na z\u00e1klade svojho rozhodnutia pred\u010dasne splati\u0165 najsk\u00f4r po 5 rokoch od vydania. Pred\u010dasn\u00e9 splatenie mus\u00ed by\u0165 schv\u00e1len\u00e9 dozornou radou materskej spolo\u010dnosti a regul\u00e1torom. AT1 kapit\u00e1lov\u00e9 investi\u010dn\u00e9 certifik\u00e1ty sp\u013a\u0148aj\u00fa defin\u00edciu kapit\u00e1lov\u00e9ho n\u00e1stroja v s\u00falade so \u0161tandardom IAS 32.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260317152605002": { "value": "\n 30. Vlastn\u00e9 imanie Vlastn\u00e9 imanie, okrem zisku za be\u017en\u00fd rok, tvor\u00ed: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1kladn\u00e9 imanie \u2013 kme\u0148ov\u00e9 akcie 56 873 56 873
Z\u00e1kladn\u00e9 imanie \u2013 prioritn\u00e9 akcie 7 453 7 453
Vlastn\u00e9 akcie (1 958) (2 217)
\u00c1\u017eiov\u00fd fond 298 866 298 810
Rezervn\u00fd fond a ostatn\u00e9 fondy 15 343 15 676
Oce\u0148ovacie rozdiely z n\u00e1strojov oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty (975) (2 203)
Nerozdelen\u00fd zisk (okrem zisku po zdanen\u00ed za be\u017en\u00fd rok) 1 030 210 982 464
AT1 kapit\u00e1l 100 000 100 000
Celkom 1 505 812 1 456 856
\n \n Rezervn\u00fd fond a ostatn\u00e9 fondy: matersk\u00e1 spolo\u010dnos\u0165 vytvorila rezervn\u00fd fond vo v\u00fd\u0161ke 10 % z\u00e1kladn\u00e9ho imania, ktor\u00fd je ur\u010den\u00fd na krytie str\u00e1t spolo\u010dnosti. Rezervn\u00fd fond bol ka\u017edoro\u010dne dop\u013a\u0148an\u00fd sumou 10 % z \u010dist\u00e9ho zisku, a\u017e do dosiahnutia v\u00fd\u0161ky 20 % z\u00e1kladn\u00e9ho imania materskej spolo\u010dnosti, nie v\u0161ak menej, ako je minim\u00e1lna v\u00fd\u0161ka rezervn\u00e9ho fondu stanoven\u00e1 platn\u00fdmi pr\u00e1vnymi predpismi. Matersk\u00e1 spolo\u010dnos\u0165 vytvorila \u00fa\u010delov\u00fd rezervn\u00fd fond v zmysle Metodick\u00e9ho pokynu Ministerstva financi\u00ed z kurzov\u00fdch rozdielov zo zahrani\u010dn\u00e9ho kapit\u00e1lu vypl\u00fdvaj\u00facich z devalv\u00e1cie. Jeho pou\u017eitie je stanoven\u00e9 na krytie str\u00e1t z bankov\u00fdch obchodov.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260402102116964": { "value": "\n 31. Hodnoty prevzat\u00e9 do \u00faschovy a spr\u00e1vy Hodnoty prevzat\u00e9 od klientov do \u00faschovy a spr\u00e1vy vykazuje skupina v re\u00e1lnych hodnot\u00e1ch. Hodnoty prevzat\u00e9 do \u00faschovy a spr\u00e1vy nie s\u00fa majetkom skupiny a z uveden\u00e9ho d\u00f4vodu nie s\u00fa s\u00fa\u010das\u0165ou jej akt\u00edv, ale s\u00fa\u010das\u0165ou pods\u00favahy.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Hodnoty prevzat\u00e9 do \u00faschovy 13 634 14 854
Tovarov\u00e9 a skladiskov\u00e9 z\u00e1lo\u017en\u00e9 listy 12 794 12 759
Zlato 840 2 095
Hodnoty prevzat\u00e9 do dr\u017eite\u013eskej spr\u00e1vy 10 082 148 8 717 832
Cenn\u00e9 papiere 10 082 148 8 717 832
Celkom 10 095 782 8 732 686
\n Skupina okrem dr\u017eite\u013eskej spr\u00e1vy pod\u013ea z\u00e1kona o cenn\u00fdch papieroch, poskytuje aj klasick\u00fa spr\u00e1vu cenn\u00fdch papierov pre matersk\u00fa spolo\u010dnos\u0165 Raiffeisen Bank International. Objem spravovan\u00fdch cenn\u00fdch papierov pre RBI prestavoval hodnotu 5 331 897 tis. EUR (k 31. decembru 2024: 4 804 936 tis. EUR). V r\u00e1mci dr\u017eite\u013eskej spr\u00e1vy uveden\u00fdch vy\u0161\u0161ie v tabu\u013eke matersk\u00e1 spolo\u010dnos\u0165 v s\u00falade s funkciou depozit\u00e1ra pre spolo\u010dnos\u0165 Tatra Asset Management, spr\u00e1v. spol., a. s., (\u201eTAM\u201c) vyk\u00e1zala v pods\u00favahovej evidencii k 31. decembru 2025 cenn\u00e9 papiere ulo\u017een\u00e9 v spr\u00e1ve podielov\u00fdch fondov spolo\u010dnosti TAM v hodnote 1 997 162 tis. EUR (31. december 2024: 1 720 761 tis. EUR). Z\u00e1rove\u0148 skupina prostredn\u00edctvom spr\u00e1vcovskej spolo\u010dnosti Tatra Asset Management, spr\u00e1v. spol., a. s. spravuje 27 otvoren\u00fdch podielov\u00fdch fondov s \u010distou hodnotou majetku v sume 2 991 296 tis. EUR (31. december 2024: 2 662 208 tis. EUR) a prostredn\u00edctvom Doplnkovej d\u00f4chodkovej spolo\u010dnosti Tatra banky, a.s. spravuje 6 doplnkov\u00fdch d\u00f4chodkov\u00fdch fondov s \u010distou hodnotou majetku v sume 1 592 156 tis. EUR (31. december 2024: 1 320 249 tis. EUR).\n ", "dimensions": { "concept": "tbkas:DisclosureOfClientAssetsUnderCustodyAndAdministration", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306083400266": { "value": "\n 32. Zmluvy o predaji a sp\u00e4tnom odk\u00fapen\u00ed K 31. decembru 2025 a k 31. decembru 2024 boli uzatvoren\u00e9 nasleduj\u00face obchody o sp\u00e4tnom odk\u00fapen\u00ed: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Repo obchody (dl\u017en\u00edk)
Vklady b\u00e1nk 81 460 150 980
Celkom 81 460 150 980
\n Skupina ako zabezpe\u010denie za prijat\u00e9 repo obchody poskytla dlhov\u00e9 cenn\u00e9 papiere a \u00favery v \u00fa\u010dtovnej hodnote 84 710 tis. EUR z portf\u00f3lia finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Obr\u00e1ten\u00e9 repo obchody (verite\u013e)
\u00davery a preddavky poskytnut\u00e9 bank\u00e1m 195 152 49 643
Celkom 195 152 49 643
\n Skupina v r\u00e1mci obr\u00e1ten\u00fdch repo obchodov prijala ako zabezpe\u010denie dlhov\u00e9 cenn\u00e9 papiere v re\u00e1lnej hodnote 173 173 tis. EUR.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306083606101": { "value": "\n 33. Akt\u00edva poskytnut\u00e9 ako z\u00e1bezpeka Z\u00e1v\u00e4zky zabezpe\u010den\u00e9 akt\u00edvami skupiny: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Vklady vo\u010di bank\u00e1m oce\u0148ovan\u00e9 v amortizovanej hodnote \u2013 Prijat\u00e9 \u00favery od NBS \u2013 \u2013
Vklady vo\u010di bank\u00e1m oce\u0148ovan\u00e9 v amortizovanej hodnote \u2013 REPO \u00favery prijat\u00e9 od b\u00e1nk 81 460 150 980
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 2 471 376 1 419 364
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 145 686 204 640
Celkom 2 698 522 1 774 984
\n Z\u00e1bezpeku pri vy\u0161\u0161ie uveden\u00fdch z\u00e1v\u00e4zkoch tvorili tieto akt\u00edva vyk\u00e1zan\u00e9 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 678 365
\u00davery a preddavky vo\u010di bank\u00e1m oce\u0148ovan\u00e9 v amortizovanej hodnote 92 826 122 850
\u00davery a preddavky vo\u010di klientom oce\u0148ovan\u00e9 v amortizovanej hodnote 4 873 685 2 884 051
Dlhov\u00e9 cenn\u00e9 papiere na obchodovanie \u2013 \u2013
Dlhov\u00e9 cenn\u00e9 papiere oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 \u2013
Dlhov\u00e9 cenn\u00e9 papiere oce\u0148ovan\u00e9 v amortizovanej hodnote 542 467 189 614
Celkom 5 509 656 3 196 880
\n \n Ostatn\u00e9 zalo\u017een\u00e9 akt\u00edva bez z\u00e1v\u00e4zku: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Dlhov\u00e9 cenn\u00e9 papiere oce\u0148ovan\u00e9 v amortizovanej hodnote 1 753 938 3 065 947
Celkom 1 753 938 3 065 947
\n Matersk\u00e1 spolo\u010dnos\u0165 ur\u010dila k 31. decembru 2025 objem \u00faverov na b\u00fdvanie pou\u017eite\u013en\u00fdch ako kolater\u00e1l pre bud\u00face emisie kryt\u00fdch dlhopisov vo v\u00fd\u0161ke 394 364 tis. EUR (31. december 2024: 1 902 513 tis. EUR). Medziro\u010dn\u00e9 zn\u00ed\u017eenie objemu t\u00fdchto \u00faverov je sp\u00f4soben\u00fd vy\u0161\u0161ou emisiou kryt\u00fdch dlhopisov po\u010das roka 2025. Skupina si ako z\u00e1bezpeku otvorila mar\u017eov\u00e9 \u00fa\u010dty ako kolater\u00e1l pre deriv\u00e1tov\u00e9 obchody, ktor\u00e9 uskuto\u010d\u0148uje. Skupina udr\u017eiava na uveden\u00fdch \u00fa\u010dtoch pe\u0148a\u017en\u00e9 prostriedky vo v\u00fd\u0161ke z\u00e1vislej od objemu a rizika obchodov. V\u00fd\u0161ka pe\u0148a\u017en\u00fdch prostriedkov ulo\u017een\u00fdch na uveden\u00fdch \u00fa\u010dtoch sa rovn\u00e1 v\u00fd\u0161ke akt\u00edv poskytnut\u00fdch ako z\u00e1bezpeka a vyk\u00e1zan\u00fdch v polo\u017eke \u201eFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote\u201d. Skupina si v r\u00e1mci riadenia likvidity prevent\u00edvne ponechala zalo\u017een\u00fa vo\u013en\u00fa poz\u00edciu dlhov\u00fdch cenn\u00fdch papierov. Banka za zalo\u017een\u00e9 cenn\u00e9 papiere m\u00e1 mo\u017enos\u0165 \u010derpa\u0165 vn\u00fatrodenn\u00fd \u00faver vo v\u00fd\u0161ke 500 000 tis. EUR (31. december 2024: nemala mo\u017enos\u0165 \u010derpa\u0165). Skupina k 31. decembru 2025 ne\u010derp\u00e1 \u017eiadne financovanie z centr\u00e1lnej banky (31. december 2024: \u017eiadne \u010derpanie). Matersk\u00e1 spolo\u010dnos\u0165 ur\u010dila objem vysoko likvidn\u00fdch akt\u00edv pou\u017eite\u013en\u00fdch ako kolater\u00e1l pri menovopolitick\u00fdch oper\u00e1ci\u00e1ch Eur\u00f3pskej centr\u00e1lnej banky, s v\u00fdnimkou \u00falo\u017eiek v centr\u00e1lnych bank\u00e1ch a in\u00fdch bank\u00e1ch pri nasledovn\u00fdch finan\u010dn\u00fdch akt\u00edvach: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2025
Nomin\u00e1lna hodnota \u00da\u010dtovn\u00e1 hodnota
\u0160t\u00e1tne dlhopisy 4 444 218 4 444 926
Dlhopisy vydan\u00e9 in\u00fdmi sektormi 210 255 212 940
Korpor\u00e1tne \u00favery 244 312 244 654
Celkom 4 898 785 4 902 520
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310143332817": { "value": "\n \n 37. Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v re\u00e1lnej hodnote Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov predstavuje sumu, za ktor\u00fa mo\u017eno vymeni\u0165 majetok alebo uhradi\u0165 z\u00e1v\u00e4zok medzi informovan\u00fdmi ochotn\u00fdmi stranami pri transakcii za obvykl\u00fdch podmienok a za obvykl\u00e9 ceny. Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch a deriv\u00e1toch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch), odhad re\u00e1lnej hodnoty sa vypracuje na z\u00e1klade trhov\u00fdch cien. V\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa oce\u0148ovali na z\u00e1klade vn\u00fatorn\u00fdch oce\u0148ovac\u00edch modelov vr\u00e1tane modelov s\u00fa\u010dasnej hodnoty alebo modelov prijatej ceny opcie, alebo sa vyu\u017eil posudok extern\u00e9ho znalca.\n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 76 6 848 \u2013 6 924
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 6 848 \u2013 6 848
Dlhov\u00e9 cenn\u00e9 papiere 76 \u2013 \u2013 76
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 3 818 51 593 55 411
Podielov\u00e9 cenn\u00e9 papiere 2 468 \u2013 2 468
Dlhov\u00e9 cenn\u00e9 papiere \u2013 1 350 \u2013 1 350
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 7 625 7 625
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 43 968 43 968
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 38 735 7 480 2 320 48 535
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 320 2 320
Dlhov\u00e9 cenn\u00e9 papiere 38 735 7 480 \u2013 46 215
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 50 503 \u2013 50 503
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 50 503 \u2013 50 503
Celkom 38 811 68 649 53 913 161 373
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 6 448 \u2013 6 448
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 6 448 \u2013 6 448
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 141 630 \u2013 141 630
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 141 630 \u2013 141 630
Celkom \u2013 148 078 \u2013 148 078
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch. \n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 9 588 13 757 \u2013 23 345
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 13 757 \u2013 13 757
Dlhov\u00e9 cenn\u00e9 papiere 9 588 \u2013 \u2013 9 588
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 8 020 25 400 33 420
Podielov\u00e9 cenn\u00e9 papiere 4 509 \u2013 4 509
Dlhov\u00e9 cenn\u00e9 papiere \u2013 3 511 \u2013 3 511
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 4 025 4 025
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 21 375 21 375
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 43 392 48 765 2 300 94 457
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 300 2 300
Dlhov\u00e9 cenn\u00e9 papiere 43 392 48 765 \u2013 92 157
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 68 515 \u2013 68 515
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 68 515 \u2013 68 515
Celkom 52 980 139 057 27 700 219 737
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 11 070 \u2013 11 070
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 11 070 \u2013 11 070
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 198 948 \u2013 198 948
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 198 948 \u2013 198 948
Celkom \u2013 210 018 \u2013 210 018
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch.\n \n \n \n Pohyby medzi \u00darov\u0148ou 1 a \u00darov\u0148ou 2 V roku 2025 nenastal pohyb dlhopisov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote, ktor\u00e9 boli presunut\u00e9 z \u00darovne 1 do \u00darovne 2 na z\u00e1klade zmeny zdroja ceny dan\u00fdch dlhopisov. Pohyby finan\u010dn\u00fdch n\u00e1strojov v \u00darovni 3 v re\u00e1lnej hodnote Ak sa vyskytne aspo\u0148 jeden v\u00fdznamn\u00fd parameter merania, ktor\u00fd nie je pozorovate\u013en\u00fd na trhu, tento n\u00e1stroj je ur\u010den\u00fd pre \u00farove\u0148 3 oce\u0148ovan\u00fd v re\u00e1lnej hodnote. V nasleduj\u00facej tabu\u013eke s\u00fa uveden\u00e9 zmeny finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote, ktor\u00fdch oce\u0148ovacie modely s\u00fa zalo\u017een\u00e9 na nepozorovate\u013en\u00fdch parametroch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 31. decembru 2024 Zv\u00fd\u0161enie/ Zn\u00ed\u017eenie Precenenie: Ostatn\u00e9 Precenenie: s\u00fa\u010dasti ziskov Zisk/strata a str\u00e1t K 31. decembru 2025
Podielov\u00e9 listy podielov\u00fdch fondov 4 025 2 397 1 203 \u2013 7 625
Podielov\u00e9 cenn\u00e9 papiere 2 300 \u2013 \u2013 20 2 320
\u00davery a preddavky 21 375 23 090 (497) \u2013 43 968
Celkom 27 700 25 487 706 20 53 913
\n Kvalitat\u00edvne inform\u00e1cie finan\u010dn\u00fdch n\u00e1strojov pre meranie \u00darovne 3: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9ho n\u00e1stroja Oce\u0148ovacia met\u00f3da Re\u00e1lna hodnota V\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy Rozsah nepo- zorovate\u013en\u00fdch vstupov Pozit\u00edvna citlivos\u0165* Negat\u00edvna citlivos\u0165*
Podielov\u00e9 listy podielov\u00fdch fondov \u010cist\u00e1 hodnota akt\u00edv 7 625 zr\u00e1\u017eka 20 \u2013 50 % 763 (763)
Podielov\u00e9 cenn\u00e9 papiere Trhov\u00e1 hodnota 2 320 \u2013 \u2013 232 (232)
\u00davery a preddavky 43 968 kreditn\u00e1 a likvidn\u00e1 prir\u00e1\u017eka 0 \u2013 10 % 4 397 (2 198)
Celkom 53 913 5 392 (3 193)
\n * Majetkov\u00e9 \u00fa\u010dasti oce\u0148ovan\u00e9 prostredn\u00edctvom \u010distej hodnoty akt\u00edv \u2013 cenov\u00e9 zhor\u0161enie v rozmedz\u00ed -10 % a +10 %. Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v umorovanej hodnote Skupina pre ocenenie nezlyhan\u00fdch poh\u013ead\u00e1vok vo\u010di bank\u00e1m a klientom pou\u017eila rie\u0161enie, ktor\u00e9 je jednotne implementovan\u00e9 v r\u00e1mci celej finan\u010dnej skupiny. Na ocenenie retailov\u00e9ho aj firemn\u00e9ho portf\u00f3lia je pou\u017eit\u00e1 met\u00f3da diskontovania bud\u00facich pe\u0148a\u017en\u00fdch tokov a\u017e do splatnosti. V pr\u00edpade retailov\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch retailov\u00fdch sub-portf\u00f3li\u00ed. V pr\u00edpade firemn\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch transakci\u00ed.\n \n \n \n V\u00fdpo\u010det re\u00e1lnej hodnoty jednotliv\u00fdch transakci\u00ed prebieha v r\u00e1mci dvoch z\u00e1sadn\u00fdch krokoch: 1. ) ur\u010denie bud\u00facich pe\u0148a\u017en\u00fdch tokov na \u00farovni jednotlivej transakcie predstavuj\u00facej \u00faverov\u00fa poh\u013ead\u00e1vku 2. ) v\u00fdpo\u010det pr\u00edslu\u0161nej diskontnej sadzby zoh\u013ead\u0148uj\u00facej faktory ako s\u00fa napr\u00edklad: \u2022 Trhov\u00e9 sadzby \u2022 Kreditn\u00e1 kvalita klienta \u2022 \u00darove\u0148 likvidity \u2022 Administrat\u00edvne n\u00e1klady Pri met\u00f3de diskontovania bud\u00facich finan\u010dn\u00fdch tokov sa zlo\u017eky diskontn\u00e9ho faktora zoh\u013ead\u0148uj\u00face kreditn\u00fa kvalitu, v\u00fd\u0161ku n\u00e1kladov na likviditu a trhov\u00e9 sadzby po\u010das \u017eivotnosti transakcie menia (v z\u00e1vislosti od aktu\u00e1lnej situ\u00e1cie v \u010dase jednotliv\u00fdch pe\u0148a\u017en\u00fdch tokov), zatia\u013e \u010do napr\u00edklad administrat\u00edvne n\u00e1klady ost\u00e1vaj\u00fa po cel\u00fd \u010das kon\u0161tantn\u00e9 na \u00farovni stanovenej kalibr\u00e1ciou na za\u010diatku transakcie. V pr\u00edpade dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote a z\u00e1v\u00e4zkov z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote, ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny, skupina cenn\u00e9 papiere zaradila do \u00farovne 1. V pr\u00edpade, ak sa neobchodovalo s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina ocenila cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny a zaradila cenn\u00fd papier do \u00farovne 2. V pr\u00edpade ocenenia zlyhan\u00e9ho portf\u00f3lia skupina ako re\u00e1lnu hodnotu vyk\u00e1zala \u010dist\u00fa hodnotu jednotliv\u00fdch expoz\u00edci\u00ed, \u010do predstavuje hrub\u00fa hodnotu so zoh\u013eadnen\u00edm opravn\u00fdch polo\u017eiek. Z\u00e1v\u00e4zky vo\u010di bank\u00e1m alebo klientom s pevn\u00fdm \u00farokom sa precenili na re\u00e1lnu hodnotu, ktor\u00e1 bola rozdielna ako ich zostatkov\u00e1 hodnota uveden\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii, pokia\u013e ich zostatkov\u00e1 doba splatnosti bola dlh\u0161ia ne\u017e 1 rok. Z\u00e1v\u00e4zky s pohybliv\u00fdm \u00farokom sa zoh\u013eadnili iba v pr\u00edpade, ak bolo obdobie prolong\u00e1cie \u00faroku dlh\u0161ie ako 1 rok. Len vtedy bude ma\u0165 diskontovanie na z\u00e1klade predpokladanej \u00farokovej sadzby v s\u00falade s trhov\u00fdmi sadzbami v\u00fdznamn\u00fd vplyv. Skupina pre v\u00fdpo\u010det re\u00e1lnej hodnoty z\u00e1v\u00e4zkov vo\u010di bank\u00e1m a klientom pou\u017eila v\u00fdnosov\u00fd pr\u00edstup (income approach). V r\u00e1mci v\u00fdnosov\u00e9ho pr\u00edstupu aplikovala techniku s\u00fa\u010dasnej hodnoty. Skupina pou\u017eila na diskontovanie bud\u00facich zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov diskontn\u00fa sadzbu, ktor\u00fa vypo\u010d\u00edtala technikou \u00fapravy diskontnej sadzby.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Re\u00e1lna hodnota Zostatkov\u00e1 hodnota Re\u00e1lna hodnota Zostatkov\u00e1 hodnota
2025 2025 2024 2024
Akt\u00edva
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 002 954 21 108 835 18 451 464 18 606 028
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 173 157 173 157
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 288 224 288 224 173 157 173 157
\u00davery a preddavky vo\u010di klientom 16 090 859 16 163 827 14 413 742 14 485 761
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 16 090 859 16 163 827 14 413 742 14 485 761
Dlhov\u00e9 cenn\u00e9 papiere 4 623 871 4 656 784 3 864 565 3 947 110
z toho \u00darove\u0148 1 3 887 648 3 935 322 3 320 968 3 410 876
z toho \u00darove\u0148 2 736 223 721 462 543 597 536 234
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 21 099 454 21 081 195 18 868 324 18 859 453
Vklady vo\u010di bank\u00e1m 447 922 444 614 491 044 491 044
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 447 922 444 614 491 044 491 044
Vklady vo\u010di klientom 17 172 034 17 181 543 15 651 225 15 651 741
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 17 172 034 17 181 543 15 651 225 15 651 741
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 089 54 089 54 419 54 419
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 54 089 54 089 54 419 54 419
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310153450283": { "value": "\n 37. Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v re\u00e1lnej hodnote Re\u00e1lna hodnota finan\u010dn\u00fdch n\u00e1strojov predstavuje sumu, za ktor\u00fa mo\u017eno vymeni\u0165 majetok alebo uhradi\u0165 z\u00e1v\u00e4zok medzi informovan\u00fdmi ochotn\u00fdmi stranami pri transakcii za obvykl\u00fdch podmienok a za obvykl\u00e9 ceny. Ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny (v tomto pr\u00edpade najm\u00e4 pri cenn\u00fdch papieroch a deriv\u00e1toch, s ktor\u00fdmi sa obchoduje na burze cenn\u00fdch papierov a na funguj\u00facich trhoch), odhad re\u00e1lnej hodnoty sa vypracuje na z\u00e1klade trhov\u00fdch cien. V\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa oce\u0148ovali na z\u00e1klade vn\u00fatorn\u00fdch oce\u0148ovac\u00edch modelov vr\u00e1tane modelov s\u00fa\u010dasnej hodnoty alebo modelov prijatej ceny opcie, alebo sa vyu\u017eil posudok extern\u00e9ho znalca.\n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 76 6 848 \u2013 6 924
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 6 848 \u2013 6 848
Dlhov\u00e9 cenn\u00e9 papiere 76 \u2013 \u2013 76
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 3 818 51 593 55 411
Podielov\u00e9 cenn\u00e9 papiere 2 468 \u2013 2 468
Dlhov\u00e9 cenn\u00e9 papiere \u2013 1 350 \u2013 1 350
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 7 625 7 625
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 43 968 43 968
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 38 735 7 480 2 320 48 535
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 320 2 320
Dlhov\u00e9 cenn\u00e9 papiere 38 735 7 480 \u2013 46 215
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 50 503 \u2013 50 503
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 50 503 \u2013 50 503
Celkom 38 811 68 649 53 913 161 373
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 6 448 \u2013 6 448
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 6 448 \u2013 6 448
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 141 630 \u2013 141 630
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 141 630 \u2013 141 630
Celkom \u2013 148 078 \u2013 148 078
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch. \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead finan\u010dn\u00fdch n\u00e1strojov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote rozdelen\u00e9 do \u00farovn\u00ed 1 a\u017e 3 pod\u013ea stanovenia ich re\u00e1lnej hodnoty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 akt\u00edva v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 9 588 13 757 \u2013 23 345
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie \u2013 13 757 \u2013 13 757
Dlhov\u00e9 cenn\u00e9 papiere 9 588 \u2013 \u2013 9 588
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t \u2013 8 020 25 400 33 420
Podielov\u00e9 cenn\u00e9 papiere 4 509 \u2013 4 509
Dlhov\u00e9 cenn\u00e9 papiere \u2013 3 511 \u2013 3 511
Podielov\u00e9 listy podielov\u00fdch fondov \u2013 \u2013 4 025 4 025
\u00davery poskytnut\u00e9 klientom \u2013 \u2013 21 375 21 375
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 43 392 48 765 2 300 94 457
N\u00e1stroje vlastn\u00e9ho imania \u2013 \u2013 2 300 2 300
Dlhov\u00e9 cenn\u00e9 papiere 43 392 48 765 \u2013 92 157
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 68 515 \u2013 68 515
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 68 515 \u2013 68 515
Celkom 52 980 139 057 27 700 219 737
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky v re\u00e1lnej hodnote \u00darove\u0148 1* \u00darove\u0148 2** \u00darove\u0148 3*** Celkom
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 11 070 \u2013 11 070
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie \u2013 11 070 \u2013 11 070
Dlhov\u00e9 cenn\u00e9 papiere a ostatn\u00e9 cenn\u00e9 papiere s pevn\u00fdm v\u00fdnosom \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 198 948 \u2013 198 948
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty \u2013 198 948 \u2013 198 948
Celkom \u2013 210 018 \u2013 210 018
\n * \u00farove\u0148 1 \u2013 stanovenia na b\u00e1ze k\u00f3tovan\u00fdch cien na akt\u00edvnom trhu. ** \u00farove\u0148 2 \u2013 stanovenie na b\u00e1ze akt\u00edvneho trhu, ale nie pod\u013ea cien identick\u00fdch akt\u00edv a z\u00e1v\u00e4zkov. *** \u00farove\u0148 3 \u2013 vstupy pre akt\u00edvum alebo z\u00e1v\u00e4zok, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na pozorovate\u013en\u00fdch trhov\u00fdch \u00fadajoch.\n \n Pohyby medzi \u00darov\u0148ou 1 a \u00darov\u0148ou 2 V roku 2025 nenastal pohyb dlhopisov vyk\u00e1zan\u00fdch v re\u00e1lnej hodnote, ktor\u00e9 boli presunut\u00e9 z \u00darovne 1 do \u00darovne 2 na z\u00e1klade zmeny zdroja ceny dan\u00fdch dlhopisov. Pohyby finan\u010dn\u00fdch n\u00e1strojov v \u00darovni 3 v re\u00e1lnej hodnote Ak sa vyskytne aspo\u0148 jeden v\u00fdznamn\u00fd parameter merania, ktor\u00fd nie je pozorovate\u013en\u00fd na trhu, tento n\u00e1stroj je ur\u010den\u00fd pre \u00farove\u0148 3 oce\u0148ovan\u00fd v re\u00e1lnej hodnote. V nasleduj\u00facej tabu\u013eke s\u00fa uveden\u00e9 zmeny finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote, ktor\u00fdch oce\u0148ovacie modely s\u00fa zalo\u017een\u00e9 na nepozorovate\u013en\u00fdch parametroch: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
K 31. decembru 2024 Zv\u00fd\u0161enie/ Zn\u00ed\u017eenie Precenenie: Ostatn\u00e9 Precenenie: s\u00fa\u010dasti ziskov Zisk/strata a str\u00e1t K 31. decembru 2025
Podielov\u00e9 listy podielov\u00fdch fondov 4 025 2 397 1 203 \u2013 7 625
Podielov\u00e9 cenn\u00e9 papiere 2 300 \u2013 \u2013 20 2 320
\u00davery a preddavky 21 375 23 090 (497) \u2013 43 968
Celkom 27 700 25 487 706 20 53 913
\n Kvalitat\u00edvne inform\u00e1cie finan\u010dn\u00fdch n\u00e1strojov pre meranie \u00darovne 3: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Finan\u010dn\u00e9ho n\u00e1stroja Oce\u0148ovacia met\u00f3da Re\u00e1lna hodnota V\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy Rozsah nepo- zorovate\u013en\u00fdch vstupov Pozit\u00edvna citlivos\u0165* Negat\u00edvna citlivos\u0165*
Podielov\u00e9 listy podielov\u00fdch fondov \u010cist\u00e1 hodnota akt\u00edv 7 625 zr\u00e1\u017eka 20 \u2013 50 % 763 (763)
Podielov\u00e9 cenn\u00e9 papiere Trhov\u00e1 hodnota 2 320 \u2013 \u2013 232 (232)
\u00davery a preddavky 43 968 kreditn\u00e1 a likvidn\u00e1 prir\u00e1\u017eka 0 \u2013 10 % 4 397 (2 198)
Celkom 53 913 5 392 (3 193)
\n * Majetkov\u00e9 \u00fa\u010dasti oce\u0148ovan\u00e9 prostredn\u00edctvom \u010distej hodnoty akt\u00edv \u2013 cenov\u00e9 zhor\u0161enie v rozmedz\u00ed -10 % a +10 %. Finan\u010dn\u00e9 n\u00e1stroje vykazovan\u00e9 v umorovanej hodnote Skupina pre ocenenie nezlyhan\u00fdch poh\u013ead\u00e1vok vo\u010di bank\u00e1m a klientom pou\u017eila rie\u0161enie, ktor\u00e9 je jednotne implementovan\u00e9 v r\u00e1mci celej finan\u010dnej skupiny. Na ocenenie retailov\u00e9ho aj firemn\u00e9ho portf\u00f3lia je pou\u017eit\u00e1 met\u00f3da diskontovania bud\u00facich pe\u0148a\u017en\u00fdch tokov a\u017e do splatnosti. V pr\u00edpade retailov\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch retailov\u00fdch sub-portf\u00f3li\u00ed. V pr\u00edpade firemn\u00e9ho portf\u00f3lia s\u00fa bud\u00face pe\u0148a\u017en\u00e9 toky diskontovan\u00e9 sadzbou, ktor\u00e1 zoh\u013ead\u0148uje aktu\u00e1lnu situ\u00e1ciu na trhu a rizikov\u00e9 \u0161pecifik\u00e1 jednotliv\u00fdch transakci\u00ed.\n \n V\u00fdpo\u010det re\u00e1lnej hodnoty jednotliv\u00fdch transakci\u00ed prebieha v r\u00e1mci dvoch z\u00e1sadn\u00fdch krokoch: 1. ) ur\u010denie bud\u00facich pe\u0148a\u017en\u00fdch tokov na \u00farovni jednotlivej transakcie predstavuj\u00facej \u00faverov\u00fa poh\u013ead\u00e1vku 2. ) v\u00fdpo\u010det pr\u00edslu\u0161nej diskontnej sadzby zoh\u013ead\u0148uj\u00facej faktory ako s\u00fa napr\u00edklad: \u2022 Trhov\u00e9 sadzby \u2022 Kreditn\u00e1 kvalita klienta \u2022 \u00darove\u0148 likvidity \u2022 Administrat\u00edvne n\u00e1klady Pri met\u00f3de diskontovania bud\u00facich finan\u010dn\u00fdch tokov sa zlo\u017eky diskontn\u00e9ho faktora zoh\u013ead\u0148uj\u00face kreditn\u00fa kvalitu, v\u00fd\u0161ku n\u00e1kladov na likviditu a trhov\u00e9 sadzby po\u010das \u017eivotnosti transakcie menia (v z\u00e1vislosti od aktu\u00e1lnej situ\u00e1cie v \u010dase jednotliv\u00fdch pe\u0148a\u017en\u00fdch tokov), zatia\u013e \u010do napr\u00edklad administrat\u00edvne n\u00e1klady ost\u00e1vaj\u00fa po cel\u00fd \u010das kon\u0161tantn\u00e9 na \u00farovni stanovenej kalibr\u00e1ciou na za\u010diatku transakcie. V pr\u00edpade dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote a z\u00e1v\u00e4zkov z dlhov\u00fdch cenn\u00fdch papierov oce\u0148ovan\u00fdch v amortizovanej hodnote, ak s\u00fa k dispoz\u00edcii trhov\u00e9 ceny, skupina cenn\u00e9 papiere zaradila do \u00farovne 1. V pr\u00edpade, ak sa neobchodovalo s cenn\u00fdm papierom na burze cenn\u00fdch papierov alebo nie je zverejnen\u00fd benchmark NBS cenn\u00e9ho papiera, skupina ocenila cenn\u00fd papier re\u00e1lnou hodnotou odvodenou od in\u00fdch vstupov ako k\u00f3tovan\u00e9 ceny a zaradila cenn\u00fd papier do \u00farovne 2. V pr\u00edpade ocenenia zlyhan\u00e9ho portf\u00f3lia skupina ako re\u00e1lnu hodnotu vyk\u00e1zala \u010dist\u00fa hodnotu jednotliv\u00fdch expoz\u00edci\u00ed, \u010do predstavuje hrub\u00fa hodnotu so zoh\u013eadnen\u00edm opravn\u00fdch polo\u017eiek. Z\u00e1v\u00e4zky vo\u010di bank\u00e1m alebo klientom s pevn\u00fdm \u00farokom sa precenili na re\u00e1lnu hodnotu, ktor\u00e1 bola rozdielna ako ich zostatkov\u00e1 hodnota uveden\u00e1 vo v\u00fdkaze o finan\u010dnej situ\u00e1cii, pokia\u013e ich zostatkov\u00e1 doba splatnosti bola dlh\u0161ia ne\u017e 1 rok. Z\u00e1v\u00e4zky s pohybliv\u00fdm \u00farokom sa zoh\u013eadnili iba v pr\u00edpade, ak bolo obdobie prolong\u00e1cie \u00faroku dlh\u0161ie ako 1 rok. Len vtedy bude ma\u0165 diskontovanie na z\u00e1klade predpokladanej \u00farokovej sadzby v s\u00falade s trhov\u00fdmi sadzbami v\u00fdznamn\u00fd vplyv. Skupina pre v\u00fdpo\u010det re\u00e1lnej hodnoty z\u00e1v\u00e4zkov vo\u010di bank\u00e1m a klientom pou\u017eila v\u00fdnosov\u00fd pr\u00edstup (income approach). V r\u00e1mci v\u00fdnosov\u00e9ho pr\u00edstupu aplikovala techniku s\u00fa\u010dasnej hodnoty. Skupina pou\u017eila na diskontovanie bud\u00facich zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov diskontn\u00fa sadzbu, ktor\u00fa vypo\u010d\u00edtala technikou \u00fapravy diskontnej sadzby.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Re\u00e1lna hodnota Zostatkov\u00e1 hodnota Re\u00e1lna hodnota Zostatkov\u00e1 hodnota
2025 2025 2024 2024
Akt\u00edva
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 002 954 21 108 835 18 451 464 18 606 028
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 173 157 173 157
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 288 224 288 224 173 157 173 157
\u00davery a preddavky vo\u010di klientom 16 090 859 16 163 827 14 413 742 14 485 761
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 16 090 859 16 163 827 14 413 742 14 485 761
Dlhov\u00e9 cenn\u00e9 papiere 4 623 871 4 656 784 3 864 565 3 947 110
z toho \u00darove\u0148 1 3 887 648 3 935 322 3 320 968 3 410 876
z toho \u00darove\u0148 2 736 223 721 462 543 597 536 234
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 21 099 454 21 081 195 18 868 324 18 859 453
Vklady vo\u010di bank\u00e1m 447 922 444 614 491 044 491 044
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 447 922 444 614 491 044 491 044
Vklady vo\u010di klientom 17 172 034 17 181 543 15 651 225 15 651 741
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 17 172 034 17 181 543 15 651 225 15 651 741
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 3 425 409 3 400 949 2 671 636 2 662 249
z toho \u00darove\u0148 3 \u2013 \u2013 \u2013 \u2013
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 089 54 089 54 419 54 419
z toho \u00darove\u0148 1 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 2 \u2013 \u2013 \u2013 \u2013
z toho \u00darove\u0148 3 54 089 54 089 54 419 54 419
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310132321981": { "value": "\n \n \n 38. Rizik\u00e1 \n \u00daverov\u00e9 riziko Skupina zn\u00e1\u0161a \u00faverov\u00e9 riziko, t. j. riziko, \u017ee protistrana nebude schopn\u00e1 splati\u0165 v \u010dase splatnosti dl\u017en\u00e9 sumy v plnej v\u00fd\u0161ke. V oblasti korpor\u00e1tneho portf\u00f3lia, skupina del\u00ed mieru \u00faverov\u00e9ho rizika, ktor\u00e9 na seba preber\u00e1 prostredn\u00edctvom stanovenia limitov rizika prijat\u00e9ho vo vz\u0165ahu k jedn\u00e9mu dl\u017en\u00edkovi alebo ku skupine dl\u017en\u00edkov a vo vz\u0165ahu k jednotliv\u00fdm krajin\u00e1m. Uveden\u00e9 rizik\u00e1 sa pravidelne sleduj\u00fa a minim\u00e1lne raz za rok vyhodnocuj\u00fa. Anga\u017eovanos\u0165 vo\u010di jedn\u00e9mu dl\u017en\u00edkovi vr\u00e1tane b\u00e1nk a obchodn\u00edkov s cenn\u00fdmi papiermi \u010falej obmedzuj\u00fa \u010diastkov\u00e9 limity stanoven\u00e9 pri s\u00favahov\u00fdch a pods\u00favahov\u00fdch anga\u017eovanostiach a denn\u00e9 limity anga\u017eovanosti vo vz\u0165ahu k obchodovan\u00fdm polo\u017ek\u00e1m, ako s\u00fa forwardov\u00e9 dev\u00edzov\u00e9 kontrakty. Skuto\u010dn\u00e1 anga\u017eovanos\u0165 sa so stanoven\u00fdmi limitmi denne porovn\u00e1va. \u00daverov\u00e1 anga\u017eovanos\u0165 sa riadi pomocou pravidelnej anal\u00fdzy schopnosti dl\u017en\u00edkov a potenci\u00e1lnych dl\u017en\u00edkov spl\u00e1ca\u0165 istinu a \u00faroky a prostredn\u00edctvom pr\u00edpadn\u00fdch \u00faprav \u00faverov\u00fdch limitov. \u00daverov\u00e9 rizik\u00e1 sa takisto \u010diasto\u010dne riadia z\u00edskavan\u00edm z\u00e1bezpek a z\u00e1ruk od fyzick\u00fdch aj pr\u00e1vnick\u00fdch os\u00f4b. Skupina posudzuje a riadi \u00faverov\u00e9 riziko retailov\u00fdch dl\u017en\u00edkov prostredn\u00edctvom sk\u00f3rovac\u00edch modelov (odhadu pravdepodobnosti zlyhania) vytvoren\u00fdch pre jednotliv\u00e9 produkty, resp. pre dan\u00e9ho klienta. \u010eal\u0161\u00edm v\u00fdznamn\u00fdm n\u00e1strojom na riadenie kvality \u00faverov je syst\u00e9m schva\u013eovania obchodov \u0161pecialistami na posudzovanie rizika, ktor\u00fdch \u00falohou je optimalizova\u0165 v\u00fdnosnos\u0165 portf\u00f3lia vo vz\u0165ahu k riziku prij\u00edman\u00e9mu bankou. Pravideln\u00fd monitoring kvality portf\u00f3lia existuj\u00facich \u00faverov a sledovanie trendov v portf\u00f3liu spolu s vhodne zvolenou strat\u00e9giou na udr\u017eanie kvality existuj\u00faceho portf\u00f3lia je takisto v\u00fdznamnou zlo\u017ekou, ktor\u00e1 prispieva k udr\u017eaniu kvality cel\u00e9ho portf\u00f3lia a \u017eelanej miery rizikov\u00fdch n\u00e1kladov skupiny. Vplyv klimatick\u00e9ho rizika, \u0161peci\u00e1lne fyzick\u00e9ho rizika, je zoh\u013eadnen\u00fd vo zv\u00fd\u0161enom odhade straty v pr\u00edpade zlyhania pre produkty zabezpe\u010den\u00e9 reziden\u010dn\u00fdmi nehnute\u013enos\u0165ami. Pri vym\u00e1han\u00ed poh\u013ead\u00e1vok vyu\u017e\u00edva skupina v z\u00e1vislosti od typu a v\u00fd\u0161ky poh\u013ead\u00e1vky \u0161irok\u00fa \u0161k\u00e1lu n\u00e1strojov a strat\u00e9gi\u00ed vym\u00e1hania. Na vym\u00e1hanie sa pou\u017e\u00edvaj\u00fa intern\u00e9 aj extern\u00e9 zdroje. V pr\u00edpade ne\u00faspe\u0161n\u00e9ho vym\u00e1hania poh\u013ead\u00e1vok vo\u010di klientom s\u00fa poh\u013ead\u00e1vky post\u00fapen\u00e9 extern\u00fdm spolo\u010dnostiam \u0161pecializuj\u00facim sa na vym\u00e1hanie poh\u013ead\u00e1vok. Poh\u013ead\u00e1vky v\u00e4\u010d\u0161ieho rozsahu alebo \u0161pecifick\u00e9 poh\u013ead\u00e1vky rie\u0161i \u0161pecializovan\u00fd t\u00edm intern\u00fdch pracovn\u00edkov banky v spolupr\u00e1ci s pr\u00e1vnym oddelen\u00edm a ostatn\u00fdmi odborn\u00fdmi \u00fatvarmi banky. Skupina v r\u00e1mci sledovania a riadenia riz\u00edk \u00faverov\u00e9ho charakteru kladie d\u00f4raz aj na riziko koncentr\u00e1cie a na rezidu\u00e1lne riziko. Rizikom koncentr\u00e1cie sa mysl\u00ed riziko vypl\u00fdvaj\u00face z koncentr\u00e1cie obchodov skupiny vo\u010di osobe, skupine hospod\u00e1rsky spojen\u00fdch os\u00f4b, \u0161t\u00e1tu, zemepisnej oblasti, hospod\u00e1rskemu odvetviu, poskytovate\u013eovi zabezpe\u010denia at\u010f. Toto riziko je \u00fazko spojen\u00e9 tak s anga\u017eovanos\u0165ami v bankovej knihe, ako aj poz\u00edciami v obchodnej knihe. Vzh\u013eadom na jeho efekt\u00edvne riadenie cie\u013eom skupiny je orient\u00e1cia na kvalitat\u00edvny aspekt riadenia portf\u00f3lia a jeho primeran\u00e1 diverzifik\u00e1cia za dodr\u017eania stanoven\u00fdch limitov koncentr\u00e1cie (ve\u013ekej majetkovej anga\u017eovanosti a in\u00fdch). Skupina z\u00e1rove\u0148 vyv\u00edja met\u00f3dy kvantifik\u00e1cie rizika koncentr\u00e1cie. Klimatick\u00e9 riziko ako s\u00fa\u010das\u0165 \u00faverov\u00e9ho rizika je plne zoh\u013eadnen\u00e9 cez riziko prechodu v r\u00e1mci hodnotenia klientov ako aj \u017eiadosti o \u00faver, \u010doho v\u00fdsledkom je aj environment\u00e1lny sk\u00f3ring klientov. Skupina pritom zoh\u013ead\u0148uje klientom poskytnut\u00e9 inform\u00e1cie o stave ESG v spolo\u010dnosti ako aj intern\u00e9 modely a extern\u00e9 vstupy od tret\u00edch str\u00e1n. Fyzick\u00e9 riziko je plne zoh\u013eadnen\u00e9 v procese ohodnotenia nehnute\u013enost\u00ed, ktor\u00e9 sl\u00fa\u017eia ako zabezpe\u010denie za \u00favery.\n \n \n \n Rezidu\u00e1lne riziko predstavuje riziko vypl\u00fdvaj\u00face z nedostato\u010dnej vymo\u017eite\u013enosti pr\u00e1v vypl\u00fdvaj\u00facich skupine z prijat\u00e9ho zabezpe\u010denia vo\u010di \u00faverov\u00e9mu riziku. Skupina eliminuje dan\u00e9 riziko najm\u00e4 prostredn\u00edctvom d\u00f4sledn\u00e9ho dodr\u017eiavania pr\u00e1vnych a operat\u00edvnych po\u017eiadaviek, konzervat\u00edvnych met\u00f3d oce\u0148ovania a prece\u0148ovania, a pou\u017e\u00edvania primeran\u00fdch diskontov v z\u00e1vislosti od typu a kvality prijat\u00e9ho zabezpe\u010denia. Skupina je vystaven\u00e1 \u00faverov\u00e9mu riziku aj pri obchodovan\u00ed mimo-burzov\u00fdch finan\u010dn\u00fdch deriv\u00e1tov (OTC derivatives). Toto riziko je monitorovan\u00e9 denne a zmier\u0148ovan\u00e9 pomocou finan\u010dn\u00e9ho zabezpe\u010denia na z\u00e1klade kolater\u00e1lov\u00fdch zml\u00fav. Tieto zmluvy umo\u017e\u0148uj\u00fa skupine na dennej b\u00e1ze po\u017eadova\u0165 od protistrany dodato\u010dn\u00e9 zabezpe\u010denie tak, aby bola zabezpe\u010den\u00e1 minim\u00e1lne aktu\u00e1lna hodnota deriv\u00e1tov\u00fdch obchodov s danou protistranou. V pr\u00edpade protistr\u00e1n, ktor\u00e9 nie s\u00fa finan\u010dn\u00fdmi in\u0161tit\u00faciami, po\u017eaduje skupina okrem aktu\u00e1lnej hodnoty ma\u0165 zabezpe\u010den\u00fa aj potenci\u00e1lnu bud\u00facu hodnotu deriv\u00e1tov v horizonte 10 dn\u00ed. V pr\u00edpade nedodania pr\u00edslu\u0161n\u00e9ho zabezpe\u010denia, m\u00e1 skupina pr\u00e1vo pred\u010dasne ukon\u010di\u0165 v\u0161etky deriv\u00e1tov\u00e9 obchody s danou protistranou, pri\u010dom s\u00fa vz\u00e1jomne zapo\u010d\u00edtan\u00e9 jednotliv\u00e9 straty a zisky a potenci\u00e1lna v\u00fdsledn\u00e1 strata pre klienta je realizovan\u00e1 oproti zabezpe\u010deniu, ktor\u00e9 klient poskytol. \n \n Nasleduj\u00faca tabu\u013eka predstavuje maxim\u00e1lnu v\u00fd\u0161ku \u00faverov\u00e9ho rizika bez zoh\u013eadnenia prijat\u00fdch z\u00e1bezpek: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na s\u00favahov\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 224 783 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 6 924 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9
re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 55 411 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 48 535 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 116 999 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 50 503 68 515
Ostatn\u00e9 akt\u00edva 33 519 37 834
Celkom 22 880 566 20 639 518
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk a akredit\u00edvov 740 367 763 617
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 1 391 069 1 227 187
Z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 2 657 582 2 548 917
Celkom 4 789 018 4 539 721
\n \n \n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 2 ** \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 3 *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 367 878 19 494 675 1 596 587 266 056 10 560 36 144 53 436 154 518 6 781 21 116 999
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 288 224
\u00davery a preddavky vo\u010di klientom 16 412 854 14 551 775 1 584 463 266 056 10 560 34 380 53 348 154 518 6 781 16 163 827
Verejn\u00fd sektor 2 843 2 431 412 \u2013 \u2013 7 4 \u2013 \u2013 2 832
Firemn\u00ed klienti 6 783 086 5 785 677 925 096 63 477 8 836 15 032 27 035 33 504 6 125 6 701 390
Retailov\u00ed klienti 9 626 925 8 763 667 658 955 202 579 1 724 19 341 26 309 121 014 656 9 459 605
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 4 646 512 12 124 \u2013 \u2013 1 764 88 \u2013 \u2013 4 656 784
Banky 122 040 122 040 \u2013 \u2013 \u2013 7 \u2013 \u2013 \u2013 122 033
Verejn\u00fd sektor 4 423 397 4 423 397 \u2013 \u2013 \u2013 1 707 \u2013 \u2013 \u2013 4 421 690
Firemn\u00ed klienti 113 199 101 075 12 124 \u2013 \u2013 50 88 \u2013 \u2013 113 061
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 8 164 8 164 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 8 164
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Dlhov\u00e9 cenn\u00e9 papiere 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Banky 7 481 7 481 \u2013 \u2013 \u2013 1 \u2013 \u2013 \u2013 7 480
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 38 760 38 760 \u2013 \u2013 \u2013 25 \u2013 \u2013 \u2013 38 735
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 789 018 4 143 320 643 294 2 404 \u2013 7 746 6 451 520 \u2013
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota ** \u00da\u010dtovn\u00e1 hodnota *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 18 882 852 17 398 538 258 120 7 864 49 912 45 204 152 665 4 237 18 630 834
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 172 881 277 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 173 158
\u00davery a preddavky vo\u010di klientom 14 736 730 13 264 832 1 205 914 258 120 7 864 48 959 45 110 152 665 4 237 14 485 759
Verejn\u00fd sektor 3 368 3 335 33 \u2013 \u2013 3 \u2013 \u2013 \u2013 3 365
Firemn\u00ed klienti 6 090 313 5 619 588 392 236 72 818 5 671 29 190 11 720 41 598 3 430 6 004 375
Retailov\u00ed klienti 8 643 049 7 641 909 813 645 185 302 2 193 19 766 33 390 111 067 807 8 478 019
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 3 936 019 12 139 \u2013 \u2013 953 94 \u2013 \u2013 3 947 111
Banky 224 710 224 710 \u2013 \u2013 \u2013 29 \u2013 \u2013 \u2013 224 681
Verejn\u00fd sektor 3 692 018 3 692 018 \u2013 \u2013 \u2013 883 \u2013 \u2013 \u2013 3 691 135
Firemn\u00ed klienti 31 430 19 291 12 139 \u2013 \u2013 41 94 \u2013 \u2013 31 295
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 24 806 24 806 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 24 806
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Dlhov\u00e9 cenn\u00e9 papiere 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Banky 54 415 54 415 \u2013 \u2013 \u2013 8 \u2013 \u2013 \u2013 54 407
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 37 766 37 766 \u2013 \u2013 \u2013 16 \u2013 \u2013 \u2013 37 750
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 539 721 4 284 786 252 684 2 251 \u2013 8 344 2 161 204 \u2013 4 529 012
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 76 603 490 12 30 710 5 726 \u2013 776 520 7 195 518 136 \u2013
Retailov\u00ed klienti 92 491 5 648 108 46 347 12 382 856 11 179 14 365 43 222 224 62 80
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
\n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 114 776 2 \u2013 21 497 3 054 2 2 391 1 188 22 207 531 \u2013 24
Retailov\u00ed klienti 68 357 4 994 193 51 181 14 524 853 9 109 12 012 40 858 287 40 41
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
\n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 20 667
Retailov\u00ed klienti 204 307 121 669 59 835
Celkom 276 616 161 299 80 502
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 21 914
Retailov\u00ed klienti 187 531 111 876 55 211
Celkom 265 984 156 902 77 125
\n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k finan\u010dn\u00fdm akt\u00edvam v n\u00e1rokovate\u013enej hodnote: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie poskytnut\u00fdch \u00faverov
Pe\u0148a\u017en\u00e9 prostriedky 92 815 94 828
Garancie 297 199 251 128
Cenn\u00e9 papiere 209 077 42 125
Nehnute\u013enosti 9 169 279 8 194 990
Hnute\u013en\u00e9 predmety 583 768 528 621
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 110 078 133 031
Celkom 10 462 216 9 244 723
\n \n \n \n \n \n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k bud\u00facim z\u00e1v\u00e4zkom a in\u00fdm pods\u00favahov\u00fdm polo\u017ek\u00e1m v n\u00e1rokovate\u013enej hodnote: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek
Pe\u0148a\u017en\u00e9 prostriedky 30 624 27 342
Garancie 132 643 160 948
Cenn\u00e9 papiere 39 552 5 988
Nehnute\u013enosti 196 834 211 382
Hnute\u013en\u00e9 predmety 78 \u2013
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 74 004 105 923
Celkom 473 735 511 583
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 172 881 277
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 60 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 287 979 \u2013 172 821 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 245 \u2013 \u2013 277
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 14 405 763 1 513 912 13 091 791 1 130 652
z toho verejn\u00fd sektor: 2 431 412 3 336 32
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 464 101 2 299 18
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 302 \u2013 138 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 101 \u2013 378 14
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 89 27 515 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 462 284 6 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 13 \u2013 \u2013 \u2013
\n \n\n \n \n \n \n \n \n
\n \n\n \n \n \n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 3 918 033 860 022 3 911 934 330 443
Minim\u00e1lne riziko 13 250 356 13 230 104
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 190 157 4 854 164 520 1 808
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 752 682 47 654 602 044 6 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 211 267 129 150 1 261 850 68 735
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 1 088 933 239 380 1 033 829 31 080
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 570 883 259 085 686 060 91 252
Slab\u00e9 \u00faverov\u00e9 hodnotenie 89 267 136 489 146 504 69 053
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 1 594 12 606 3 609 14 114
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 29 698 287 47 417
Zlyhan\u00e9 \u2013 750 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 1 \u2013
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 1 808 356 50 079 1 600 268 48 527
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 1 317 660 112 1 034 235 10 133
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 487 880 24 168 565 315 4 980
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho
financovania 2 106 201 718 3 758
Slab\u00e9 hodnotenie profilu projektov\u00e9ho financovania 710 25 598 \u2013 29 656
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 8 676 943 603 399 7 576 253 751 650
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 2 173 799 3 550 1 895 384 20 152
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 5 011 971 244 993 4 453 947 279 634
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 1 119 725 234 262 941 740 278 257
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 300 411 120 492 233 716 173 607
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 71 037 102 51 466 \u2013
Dlhov\u00e9 cenn\u00e9 papiere 4 646 512 12 124 3 936 019 12 139
Minim\u00e1lne riziko 286 623 \u2013 173 391 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 603 239 \u2013 344 160 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 519 997 \u2013 3 327 155 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 236 653 12 124 91 313 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 12 139
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9
v amortizovanej hodnote 19 340 499 1 526 036 17 200 691 1 143 068
\n \n \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) pod\u013ea intern\u00e9ho ratingu: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di bank\u00e1m 122 727 \u2013 118 341 2 019
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 185 \u2013 149 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 117 468 \u2013 118 042 2 000
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 4 843 \u2013 150 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 231 \u2013 \u2013 19
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di klientom 4 020 592 643 295 4 166 448 250 662
z toho verejn\u00fd sektor: 4 547 999 245 904
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 981 859 236 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 140 \u2013 24
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 9 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 38 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 528 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 2 709 207 466 532 3 314 983 92 800
Minim\u00e1lne riziko 16 613 1 780 18 578 187
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 146 289 6 589 269 844 692
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 983 041 124 333 1 026 195 17 835
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 745 506 128 649 1 040 325 4 281
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 471 666 86 026 613 929 9 843
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 311 145 52 644 300 515 10 329
Slab\u00e9 \u00faverov\u00e9 hodnotenie 34 191 49 175 43 213 41 360
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 556 6 494 979 1 108
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 5 918 153 7 158
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 200 4 924 1 252 7
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 505 595 1 551 260 538 181
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 263 239 \u2013 96 418 \u2013
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 241 841 1 551 164 120 \u2013
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho financovania 515 \u2013 \u2013 181
Slab\u00e9 hodnotenie profilu projektov\u00e9ho
financovania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 801 243 174 213 590 682 156 777
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 84 873 \u2013 40 125 5 044
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 595 597 150 662 454 562 129 508
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 65 137 10 807 42 610 9 276
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 10 787 4 003 8 465 4 159
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 44 849 8 741 44 920 8 790
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 143 319 643 295 4 284 789 252 681
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Dlhov\u00e9 cenn\u00e9 papiere 46 241 \u2013 92 181 \u2013
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 38 760 \u2013 37 766 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 7 481 \u2013 54 415 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty* 46 241 \u2013 92 181 \u2013
\n * Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n \n \n \n Ratingov\u00fd syst\u00e9m pre firemn\u00fdch klientov skupiny (aplikovan\u00fd pre cel\u00fa RBI skupinu) je zalo\u017een\u00fd na ekonomickom hodnoten\u00ed klienta a je v s\u00falade s pravidlami Internal Rating Based Approach (IRB). Ratingov\u00e1 \u0161k\u00e1la obsahuje 28 stup\u0148ov od 1A do 10A v pr\u00edpade korpor\u00e1tnych klientov a ratingov\u00e1 \u0161k\u00e1la pre projektov\u00e9 financovanie obsahuje 5 stup\u0148ov od 6,1 do 6,5. Nasleduj\u00faca tabu\u013eka zobrazuje detail ratingov\u00fdch stup\u0148ov: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ratingov\u00e1 \u0161k\u00e1la pre in\u0161tit\u00facie 10-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la 28-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la Popis
A1 0.5 1A 1B 1C Minim\u00e1lne riziko
A2 1.0 2A 2B 2C V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie
A3 1.5 3A 3B 3C Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie
B1 2.0 4A 4B 4C Dobr\u00e9 \u00faverov\u00e9 hodnotenie
B2 2.5 5A 5B 5C Priemern\u00e9 \u00faverov\u00e9 hodnotenie
B3 3.0 6A 6B 6C Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie
B4 3.5 7A 7B 7C Slab\u00e9 \u00faverov\u00e9 hodnotenie
B5 4.0 8A 8B 8C Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie
C 4.5 9A 9B 9C Pochybn\u00e9/vysok\u00e9 riziko zlyhania
D 5.0 10A Default
\n Nasleduj\u00faci preh\u013ead predstavuje preh\u013ead \u010distej hodnoty \u00faverov a preddavkov vo\u010di bank\u00e1m a \u00faverov a preddavkov vo\u010di klientom z h\u013eadiska koncentr\u00e1cie hospod\u00e1rskeho odvetvia: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
A. Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov 337 794 323 304
B. \u0164a\u017eba a dob\u00fdvanie 2 281 3 550
C. Priemyseln\u00e1 v\u00fdroba 893 003 910 175
D. Dod\u00e1vka elektriny, plynu, pary a klimatizovan\u00e9ho vzduchu 312 806 267 686
E. Dod\u00e1vka vody 90 372 79 194
F. Stavebn\u00edctvo 636 825 529 064
G. Ve\u013ekoobchod a maloobchod 925 386 905 883
H. Doprava a skladovanie 493 524 436 609
I. Ubytovacie a stravovacie slu\u017eby 91 598 76 424
J. Inform\u00e1cie a komunik\u00e1cia 335 817 287 154
K. Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti 639 561 377 280
L. \u010cinnosti v oblasti nehnute\u013enost\u00ed 1 664 040 1 515 471
M. Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti 664 897 547 485
N. Administrat\u00edvne a podporn\u00e9 slu\u017eby 266 784 224 187
O. Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie 2 647 3 592
P. Vzdel\u00e1vanie 12 179 13 459
Q. Zdravotn\u00edctvo a soci\u00e1lna pomoc 152 840 154 078
R. Umenie, z\u00e1bava a rekre\u00e1cia 88 652 92 824
S. Ostatn\u00e9 \u010dinnosti slu\u017eieb 31 996 31 641
T. \u010cinnosti dom\u00e1cnost\u00ed, s\u00fakromn\u00e9 dom\u00e1cnosti s dom\u00e1cim person\u00e1lom 8 809 049 7 879 857
Celkom 16 452 051 14 658 917
\n \n \n \n \n \n \u010clenenie \u00faverov\u00e9ho rizika skupiny vo\u010di Slovenskej republike (spolo\u010dnosti kontrolovan\u00e9 Slovenskou republikou, garancie vydan\u00e9 Slovenskou republikou a podobn\u00e9 anga\u017eovanosti): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00davery a be\u017en\u00e9 \u00fa\u010dty poskytnut\u00e9 bank\u00e1m 1 343 895 1 497 620
\u00davery poskytnut\u00e9 klientom 330 332 178 308
Dlhov\u00e9 cenn\u00e9 papiere 3 077 365 3 134 598
Celkom 4 751 592 4 810 526
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2025 48 959 45 110 152 665 4 237 250 971
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (27 284) 12 261 43 013 4 115 32 105
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 33 320 9 926 \u2013 \u2013 43 246
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (20 615) (13 949) (13 343) (1 435) (49 342)
Odpisy \u2013 \u2013 (28 188) (132) (28 320)
Unwinding \u2013 \u2013 (226) (16) (242)
Kurzov\u00e9 rozdiely \u2013 \u2013 597 12 609
K 31. decembru 2025 34 380 53 348 154 518 6 781 249 027
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2024 57 722 55 115 128 168 5 271 246 276
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (21 000) (6 547) 61 837 (604) 33 686
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 28 986 7 128 \u2013 \u2013 36 114
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (16 749) (10 586) (18 924) (269) (46 528)
Odpisy \u2013 \u2013 (18 288) (92) (18 380)
Unwinding \u2013 \u2013 (127) (69) (196)
Kurzov\u00e9 rozdiely \u2013 \u2013 (1) \u2013 (1)
K 31. decembru 2024 48 959 45 110 152 665 4 237 250 971
\n \n \n \n \n \n Anal\u00fdza citlivosti opravn\u00fdch polo\u017eiek Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 2,3 %. Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu by dopad na ECL predstavoval +7,4 %. V pr\u00edpade poklesu by dopad na ECL predstavoval -9,8 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu LGD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) s\u00fa definovan\u00e9 v technickom \u0161tandarde upravuj\u00facom reporting expoz\u00edci\u00ed s odlo\u017eenou splatnos\u0165ou a probl\u00e9mov\u00fdch expoz\u00edci\u00ed, tak ako ho vydala EBA (European Banking Authority). Na z\u00e1klade zmeny (implement\u00e1cia medzin\u00e1rodn\u00e9ho \u00fa\u010dtovn\u00e9ho \u0161tandardu IFRS 9), v s\u00falade s defin\u00edciou obsiahnutej v EBA \u0161tandarde (FINREP ANNEX III REV1/FINREP ANNEX V), pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ako aj \u0161t\u00e1tne a korpor\u00e1tne dlhopisy k\u00fapen\u00e9 do kn\u00edh skupiny s\u00fa s\u00fa\u010das\u0165ou podielu probl\u00e9mov\u00fdch expoz\u00edci\u00ed, ktor\u00e9ho v\u00fdsledkom je zn\u00ed\u017eenie dan\u00e9ho ukazovate\u013ea. Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 275 162 1,68 % 58,34 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 1,07 % 54,81 %
Retailov\u00ed klienti 202 854 2,11 % 59,61 %
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013
Celkom 275 162 1,21 % 58,34 %
\n \n \n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 265 063 1,80 % 59,06 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 906 1,30 % 57,07 %
Retailov\u00ed klienti 186 157 2,15 % 59,90 %
Dlhov\u00e9 cenn\u00e9 papiere 901 0,02 % 100,00 %
Celkom 265 964 1,30 % 59,20 %
\n Expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) T\u00e1to \u010das\u0165 sa vz\u0165ahuje v\u00fdlu\u010dne na expoz\u00edcie bez d\u00f4vodu zlyhania pod\u013ea \u010dl\u00e1nku 178 CRR. V podnikate\u013eskej sf\u00e9re, ke\u010f sa podmienky \u00faveru zmenia v prospech klienta, skupina rozli\u0161uje medzi modifikovan\u00fdmi \u00favermi a \u00favermi s poskytnut\u00fdmi \u00fa\u013eavami pod\u013ea platnej defin\u00edcie obsiahnutej v technickom \u0161tandarde (ITS), ktor\u00e1 upravuje reporting expoz\u00edci\u00ed s poskytnut\u00fdmi \u00fa\u013eavami a probl\u00e9mov\u00fdch expoz\u00edci\u00ed tak ako ho vydala EBA (European Bank Authority). K\u013e\u00fa\u010dov\u00fdm aspektom pri rozhodovan\u00ed o tom, \u010di sa jedn\u00e1 o \u00faver s poskytnut\u00fdmi \u00fa\u013eavami, je v podnikate\u013eskom sektore finan\u010dn\u00e1 situ\u00e1cia klienta v \u010dase poskytnutia \u00fa\u013eavy (zmeny splatnosti alebo podmienok \u00faveru). Ak na z\u00e1klade \u00faverovej bonity klienta (ber\u00fac do \u00favahy intern\u00fd syst\u00e9m v\u010dasn\u00e9ho varovania) mo\u017eno predpoklada\u0165, \u017ee v okamihu poskytnutia \u00fa\u013eavy (napr. zmeny podmienok \u00faveru) m\u00e1 klient finan\u010dn\u00e9 \u0165a\u017ekosti a ak sa zmena posudzuje ako zv\u00fdhodnenie podmienok, tak\u00e9to \u00favery s\u00fa ozna\u010den\u00e9 ako expoz\u00edcie s poskytnutou \u00fa\u013eavou (forborne). Ak \u00faver, ktor\u00fd bol v minulosti klasifikovan\u00fd ako NPL (zlyhan\u00fd), ale n\u00e1sledne vyraden\u00fd z NPL (potom ako pominula existencia d\u00f4vodov na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR) a na takomto \u00favere sa vykon\u00e1 vy\u0161\u0161ie uveden\u00e1 \u00faprava \u00faveru (poskytne sa \u00fa\u013eava) alebo ak sa tak\u00fdto \u00faver dostane do ome\u0161kania so spl\u00e1can\u00edm viac ako 30 dn\u00ed, \u00faver sa posudzuje ako zlyhan\u00e1 expoz\u00edcia (NPE) bez oh\u013eadu na to, \u010di existuje d\u00f4vod na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR. Toto sledovanie sa vykon\u00e1va po\u010das obdobia 2 rokov od vyradenia \u00faveru z NPL. Rozhodnutie o tom, \u010di je \u00faver klasifikovan\u00fd ako zlyhan\u00fd resp. s poskytnut\u00fdmi \u00fa\u013eavami, nie je d\u00f4vodom pre tvorbu individu\u00e1lnej opravnej polo\u017eky. Pod\u013ea IFRS 9 expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami, ktor\u00e9 nie s\u00fa zlyhan\u00e9, sa automaticky preved\u00fa do stage 2, a preto sa na ne vz\u0165ahuje o\u010dak\u00e1van\u00e1 \u00faverov\u00e1 strata po\u010das celej doby \u017eivotnosti. Presun sp\u00e4\u0165 do stage 1 je mo\u017en\u00fd a\u017e po splnen\u00ed v\u0161etk\u00fdch krit\u00e9ri\u00ed na ukon\u010denie klasifik\u00e1cie ako expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (v retailovom sektore vr\u00e1tane sk\u00fa\u0161obnej doby) a s\u00fa\u010dasne za predpokladu, \u017ee nie s\u00fa splnen\u00e9 in\u00e9 krit\u00e9ri\u00e1 pre zaradenie expoz\u00edcie do stage 2 (kvantitat\u00edvne alebo kvalitat\u00edvne). Skupina m\u00f4\u017ee poskytn\u00fa\u0165 \u00fa\u013eavu, t.z. upravi\u0165 zmluvn\u00e9 podmienky spl\u00e1cania svojich \u00faverov\u00fdch poh\u013ead\u00e1vok v pr\u00edpade, \u017ee finan\u010dn\u00e1 situ\u00e1cia klienta nie je dobr\u00e1 a klient by nebol schopn\u00fd splati\u0165 svoje z\u00e1v\u00e4zky vo\u010di skupine v re\u00e1lnom \u010dase. \n \n \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 113 188 (37 808) 75 380
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 77 231 (21 858) 55 373
Retailov\u00ed klienti 35 957 (15 950) 20 007
Celkom 113 188 (37 808) 75 380
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s odlo\u017eenou splatnos\u0165ou (forborne exposure) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 129 438 (37 389) 92 049
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 89 891 (22 571) 67 320
Retailov\u00ed klienti 39 547 (14 818) 24 729
Celkom 129 438 (37 389) 92 049
\n Zlyhan\u00e9 \u00faverov\u00e9 portf\u00f3lio (NPL) Zlyhan\u00e9 \u00favery nie s\u00fa definovan\u00e9 v metodol\u00f3gii IFRS. Ekvivalent pre zlyhan\u00e9 \u00favery skupina pou\u017e\u00edva aj \u00faverovo znehodnoten\u00e9 \u00favery. Skupina pre stanovenie zlyhania klienta pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. \n \n \n \n \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 274 940 160 541 114 399 79 768
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 32 679 20 667
Retailov\u00ed klienti 202 631 120 911 81 720 59 101
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 402 518 1 884 491
Firemn\u00ed klienti 2 144 410 1 734 477
Retailov\u00ed klienti 258 108 150 14
Celkom 277 342 161 059 116 283 80 259
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 264 381 156 516 107 865 76 145
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 33 427 21 819
Retailov\u00ed klienti 185 928 111 490 74 438 54 326
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 249 205 2 044 1 042
Firemn\u00ed klienti 1 944 88 1 856 895
Retailov\u00ed klienti 305 117 188 147
Celkom 266 630 156 721 109 909 77 187
\n \n \n \n \n Riziko koncentr\u00e1cie z h\u013eadiska geografick\u00e9ho regi\u00f3nu \u0160trukt\u00fara akt\u00edv a z\u00e1v\u00e4zkov s\u00favisiacich so subjektmi mimo \u00fazemia Slovenskej republiky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Akt\u00edva 2 730 437 1 797 766
z toho Rak\u00faska republika 277 359 360 680
z toho \u010cesk\u00e1 republika 578 258 325 028
z toho Nemecko 190 904 179 282
z toho Po\u013esk\u00e1 republika 205 663 166 553
z toho Chorv\u00e1tsko 119 363 118 255
z toho Ma\u010farsk\u00e1 republika 84 086 76 538
z toho Litva 86 464 66 542
z toho Malta 113 622 63 767
z toho Bulharsko 147 438 51 086
z toho ostatn\u00e9 krajiny (preva\u017ene krajiny Eur\u00f3pskej \u00fanie) 927 280 390 035
Z\u00e1v\u00e4zky 4 282 312 3 547 608
z toho Rak\u00faska republika 3 208 926 2 652 929
z toho Ukrajina 194 052 200 514
z toho Nemecko 281 936 185 882
z toho \u010cesk\u00e1 republika 155 851 130 207
z toho Ma\u010farsk\u00e1 republika 63 555 69 076
z toho Luxembursko 33 080 43 031
z toho Cyprus 63 069 36 230
z toho ostatn\u00e9 krajiny (preva\u017ene krajiny Eur\u00f3pskej \u00fanie) 281 843 229 739
\n \n \n Trhov\u00e9 riziko Trhov\u00e9 rizik\u00e1 skupiny vypl\u00fdvaj\u00fa z otvoren\u00fdch poz\u00edci\u00ed transakci\u00ed s \u00farokov\u00fdmi, menov\u00fdmi, komoditn\u00fdmi a akciov\u00fdmi produktmi, ktor\u00e9 podliehaj\u00fa zmen\u00e1m na trhu. Aby skupina vyhodnotila v\u00fd\u0161ku trhov\u00e9ho rizika svojich poz\u00edci\u00ed a potenci\u00e1lnu v\u00fd\u0161ku str\u00e1t, pou\u017e\u00edva kvantiat\u00edvne pr\u00edstupy. Skupina tie\u017e aplikuje syst\u00e9m limitov, ktor\u00e9 zoh\u013ead\u0148uj\u00fa strat\u00e9giu skupiny v oblasti riadenia riz\u00edk. Syst\u00e9m limitov je monitorovan\u00fd priebe\u017ene. Vzh\u013eadom na \u0161trukt\u00faru obchodov je skupina vystaven\u00e1 najm\u00e4 t\u00fdmto trhov\u00fdm rizik\u00e1m: \u2022 menov\u00e9 riziko \u2022 riziko \u00farokovej sadzby. Trhov\u00e9 rizik\u00e1, v ktor\u00fdch skupina ne\u010del\u00ed v\u00fdznamn\u00fdm expoz\u00edci\u00e1m (nomin\u00e1lna hodnota nepresahuje 0,1 % bilancie skupiny), s\u00fa: \u2022 akciov\u00e9 riziko \u2022 komoditn\u00e9 riziko\n \n \n \n Menov\u00e9 riziko Menov\u00e9 riziko predstavuje mo\u017enos\u0165 straty z nepriazniv\u00fdch pohybov v\u00fdmenn\u00fdch kurzov cudz\u00edch mien. Skupina riadi menov\u00e9 riziko syst\u00e9mom limitov na otvoren\u00e9 poz\u00edcie. Dev\u00edzov\u00e1 poz\u00edcia banky sa monitoruje komplexn\u00fdm syst\u00e9mom limitov zoh\u013ead\u0148uj\u00fac \u2022 osobitne ka\u017ed\u00fa menu \u2022 agreg\u00e1tnu poz\u00edciu \u2022 \u0161pecifick\u00e9 limity reflektuj\u00face aktu\u00e1lnu situ\u00e1ciu na trhu, ako aj \u0161peci\u00e1lne v pr\u00edpade turbulenci\u00ed \u2022 op\u010dn\u00e9 limity \u2013 gamma, vega \u2022 klientsk\u00e9 poz\u00edcie, ktor\u00e9 s\u00fa zatv\u00e1ran\u00e9 tzv. back \u2013 to back, bez vplyvu na menov\u00e9 riziko banky \u2022 stop-loss limity Nasleduj\u00faca tabu\u013eka predstavuje citlivos\u0165 skupiny na pohyb v\u00fdmenn\u00fdch kurzov za predpokladu negat\u00edvneho pohybu v\u00fdmenn\u00e9ho kurzu o 5 % v neprospech skupiny. Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na pohyb v\u00fdmenn\u00e9ho kurzu vybran\u00fdch mien v neprospech skupiny k 31. decembru 2025 (v tis. EUR): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Aktu\u00e1lna hodnota v\u00fdmenn\u00e9ho kurzu V\u00fdmenn\u00fd kurz v scen\u00e1ri citlivosti Poz\u00edcia skupiny v danej mene Ekonomick\u00e1 strata skupiny pre dan\u00fd scen\u00e1r s vplyvom na vlastn\u00e9 imanie
CAD 1,6088 1,6892 1 976 (99)
CHF 0,9314 0,8848 (1 449) (72)
USD 1,1750 1,1163 (998) (50)
JPY 184,0900 193,2945 533 (27)
ZAR 19,4439 18,4717 (526) (26)
Celkom (464) (274)
\n Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na pohyb v\u00fdmenn\u00e9ho kurzu vybran\u00fdch mien v neprospech skupiny k 31. decembru 2024 (v tis. EUR): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Aktu\u00e1lna hodnota v\u00fdmenn\u00e9ho kurzu V\u00fdmenn\u00fd kurz v scen\u00e1ri citlivosti Poz\u00edcia skupiny v danej mene Ekonomick\u00e1 strata skupiny pre dan\u00fd scen\u00e1r s vplyvom na vlastn\u00e9 imanie
CHF 0,9412 0,8941 (2 240) (112)
JPY 163,0600 171,2130 1 746 (87)
CZK 25,1850 26,4443 1 084 (54)
NOK 11,7950 12,3848 1 057 (53)
CAD 1,4948 1,5695 629 (31)
Celkom 2 276 (338)
\n \n \n \n Polo\u017eky v cudz\u00edch men\u00e1ch \u00da\u010dtovn\u00e1 z\u00e1vierka obsahuje akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudz\u00edch men\u00e1ch v takejto v\u00fd\u0161ke: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Akt\u00edva 233 708 170 393
z toho: USD 61 813 65 088
z toho: CZK 158 181 91 572
z toho: ostatn\u00e9 meny (PLN, HUF, GBP a in\u00e9) 13 714 13 733
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky 540 675 494 656
z toho: USD 315 014 301 182
z toho: CZK 111 200 105 338
z toho: ostatn\u00e9 meny (PLN, HUF, GBP a in\u00e9) 114 461 88 136
\n \u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia skupiny s\u00favisiaca s akt\u00edvami a pas\u00edvami k 31. decembru 2025 a k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia k 31. decembru 2025 \u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia k 31. decembru 2024
USD (253 201) (236 094)
CZK 46 981 (13 766)
In\u00e9 (GBP, CHF, PLN, HUF a in\u00e9) (100 747) (74 403)
\u010cist\u00e1 dev\u00edzov\u00e1 s\u00favahov\u00e1 poz\u00edcia, celkom (306 967) (324 263)
USD 252 221 236 115
CZK (47 386) 14 878
In\u00e9 (GBP, CHF, PLN, HUF a in\u00e9) 101 301 75 973
\u010cist\u00e1 dev\u00edzov\u00e1 pods\u00favahov\u00e1 poz\u00edcia, celkom* 306 136 326 966
\u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia, celkom (831) 2 703
\n * \u010cist\u00e1 dev\u00edzov\u00e1 pods\u00favahov\u00e1 poz\u00edcia obsahuje spotov\u00e9 kontrakty a fx deriv\u00e1ty (s v\u00fdnimkou op\u010dn\u00fdch kontraktov). Op\u010dn\u00e9 kontrakty s\u00fa reportovan\u00e9 vo forme \u201eop\u010dn\u00fdch delta ekvivalentov\u201d. Rovnak\u00fd pr\u00edstup je pou\u017eit\u00fd aj pre kalkul\u00e1ciu kapit\u00e1lovej po\u017eiadavky. Riziko \u00farokovej sadzby Riziko \u00farokovej sadzby predstavuje zmenu hodnoty finan\u010dn\u00fdch n\u00e1strojov v d\u00f4sledku zmien \u00farokov\u00fdch sadzieb. \u00darokov\u00e9 riziko sa monitoruje samostatne za bankov\u00fa a obchodn\u00fa knihu. Na sledovanie \u00farokov\u00e9ho rizika sa pou\u017e\u00edva \u2022 met\u00f3da diferen\u010dnej anal\u00fdzy (\u00farokov\u00fd GAP) \u2022 met\u00f3da citlivosti trhovej hodnoty na posun v\u00fdnosovej krivky (Basis point value, BPV) \u2022 stop-loss limit na \u00farokovo citliv\u00e9 n\u00e1stroje.\n \n \n \n Nasleduj\u00faca tabu\u013eka predstavuje citlivos\u0165 skupiny na pohyb \u00farokovej sadzby za predpokladu pohybu v\u00fdnosovej krivky v neprospech skupiny o 100 b\u00e1zick\u00fdch bodov. Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na zmenu \u00farokovej sadzby pri vybran\u00fdch men\u00e1ch k 31. decembru 2025 (v tis. EUR): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Posun v\u00fdnosovej krivky Strata skupiny z posunu v\u00fdnosovej krivky
EUR +100 BPV (70 779)
USD -100 BPV (841)
Celkom (71 620)
\n Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na zmenu \u00farokovej sadzby pri vybran\u00fdch men\u00e1ch k 31. decembru 2024 (v tis. EUR): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Posun v\u00fdnosovej krivky Strata skupiny z posunu v\u00fdnosovej krivky
EUR +100 BPV (68 528)
USD -100 BPV (1 095)
Celkom (69 623)
\n Oddelenie Market Risk Management pravidelne predklad\u00e1 inform\u00e1cie o aktu\u00e1lnej v\u00fd\u0161ke \u00farokov\u00e9ho rizika v jednotliv\u00fdch men\u00e1ch a o \u010derpan\u00ed limitov \u00farokov\u00fdch riz\u00edk bankovej knihy v\u00fdboru pre riadenie akt\u00edv a pas\u00edv (ALCO). \u00darokov\u00e9 poz\u00edcie sa v pr\u00edpade prekro\u010denia stanoven\u00fdch limitov uzatv\u00e1raj\u00fa prostredn\u00edctvom bilan\u010dn\u00fdch a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov. Nasleduj\u00faca tabu\u013eka zobrazuje \u00fa\u010dtovn\u00fa hodnotu nederiv\u00e1tov\u00fdch a nomin\u00e1lnu hodnotu deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov s pohyblivou \u00farokovou sadzbou k 31. decembru 2025 a k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Nederiv\u00e1tov\u00e9 akt\u00edva 2025 Nederiv\u00e1tov\u00e9 pas\u00edva 2025 Deriv\u00e1ty 2025 Nederiv\u00e1tov\u00e9 akt\u00edva 2024 Nederiv\u00e1tov\u00e9 pas\u00edva 2024 Deriv\u00e1ty 2024
EURIBOR 1M 1 272 770 \u2013 13 834 1 206 669 \u2013 489 505
EURIBOR 3M 2 914 175 220 970 9 593 928 2 446 308 226 988 6 915 884
EURIBOR 6M 354 254 101 728 808 300 368 000 102 447 692 900
PRIBOR (1M, 3M, 6M) 32 765 \u2013 11 883 21 808 \u2013 12 543
Ostatn\u00e9 40 243 17 400 39 489 35 044 15 406 35 037
Celkom 4 614 207 340 098 10 467 434 4 077 829 344 841 8 145 869
\n \n \n \n Nasleduj\u00faca tabu\u013eka poskytuje inform\u00e1cie v s\u00favahovej hodnote, do akej miery je skupina vystaven\u00e1 riziku \u00farokovej sadzby bu\u010f pod\u013ea d\u00e1tumu zmluvnej splatnosti finan\u010dn\u00fdch n\u00e1strojov, alebo v pr\u00edpade n\u00e1strojov, ktor\u00e9 s\u00fa precenen\u00e9 na trhov\u00e9 \u00farokov\u00e9 sadzby pred splatnos\u0165ou, pod\u013ea d\u00e1tumu \u010fal\u0161ieho precenenia. Akt\u00edva a z\u00e1v\u00e4zky, ktor\u00e9 nemaj\u00fa zmluvne dohodnut\u00fd d\u00e1tum splatnosti alebo ktor\u00e9 nie s\u00fa \u00faro\u010den\u00e9, s\u00fa zoskupen\u00e9 v kateg\u00f3rii \u201eNe\u0161pecifikovan\u00e9\u201c. \u00darokov\u00fd gap finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 \u2013 \u2013 \u2013 199 216 224 783
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 \u2013 \u2013 \u2013 \u2013 1 343 892
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \u2013 76 \u2013 \u2013 6 848 6 924
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 3 829 40 139 \u2013 \u2013 11 443 55 411
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 439 167 45 609 \u2013 2 320 48 535
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 6 081 726 1 872 288 9 230 182 3 725 597 207 206 21 116 999
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 50 503 50 503
Ostatn\u00e9 akt\u00edva \u2013 \u2013 \u2013 \u2013 42 129 42 129
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 akt\u00edva k 31. decembru 2025 7 455 453 1 912 670 9 275 791 3 725 597 519 665 22 889 176
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 \u2013 \u2013 \u2013 6 448 6 448
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote* 8 829 000 2 660 194 6 063 625 3 409 278 79 704 21 041 801
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 141 630 141 630
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 63 775 63 775
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 92 323 92 323
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 8 829 000 2 660 194 6 063 625 3 409 278 383 880 21 345 977
\u010cist\u00e1 \u00farokov\u00e1 poz\u00edcia, netto k 31. decembru 2025 (1 373 547) (747 524) 3 212 166 316 319 135 785 1 543 199
\n * Na rozdelenie neterm\u00ednovan\u00fdch vkladov pod\u013ea \u00farokovej citlivosti pou\u017e\u00edva skupina vlastn\u00fd model, pri\u010dom tieto vklady s\u00fa zaraden\u00e9 do \u010dasov\u00e9ho p\u00e1sma maxim\u00e1lne 10 rokov.\n \n \n \n \u00darokov\u00fd gap finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 11 680 \u2013 \u2013 \u2013 241 815 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 \u2013 \u2013 \u2013 \u2013 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 9 538 \u2013 \u2013 49 13 758 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 3 308 18 067 \u2013 \u2013 12 045 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 10 585 81 572 \u2013 2 300 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 5 192 310 2 277 273 7 243 294 3 744 691 173 266 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 68 515 68 515
Ostatn\u00e9 akt\u00edva \u2013 \u2013 \u2013 \u2013 90 220 90 220
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 akt\u00edva k 31. decembru 2024 6 714 454 2 305 925 7 324 866 3 744 740 601 919 20 691 904
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 \u2013 \u2013 \u2013 11 070 11 070
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote* 7 384 329 2 215 637 6 243 300 2 911 191 84 653 18 839 110
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 198 948 198 948
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 64 764 64 764
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 76 239 76 239
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 z\u00e1v\u00e4zky k 31. decembru 2024 7 384 329 2 215 637 6 243 300 2 911 191 435 674 19 190 131
\u010cist\u00e1 \u00farokov\u00e1 poz\u00edcia, netto k 31. decembru 2024 (669 875) 90 288 1 081 566 833 549 166 245 1 501 773
\n * Na rozdelenie neterm\u00ednovan\u00fdch vkladov pod\u013ea \u00farokovej citlivosti pou\u017e\u00edva skupina vlastn\u00fd model, pri\u010dom tieto vklady s\u00fa zaraden\u00e9 do \u010dasov\u00e9ho p\u00e1sma maxim\u00e1lne 10 rokov.\n \n \n \n Akciov\u00e9 riziko Akciov\u00e9 riziko vystavuje skupinu zmen\u00e1m v cen\u00e1ch na akciov\u00fdch trhoch. Akciov\u00e9 riziko sa meria menovite cez jednotliv\u00e9 expoz\u00edcie a cez kalkul\u00e1ciu a monitorovanie celkovej akciovej poz\u00edcie. Komoditn\u00e9 riziko Komoditn\u00e9 riziko je riziko zmeny v cen\u00e1ch komod\u00edt. Na meranie a riadenie komoditn\u00e9ho rizika sa vyu\u017e\u00edva anal\u00fdza citlivosti. \n \n \n Riziko likvidity Riziko likvidity je riziko mo\u017enej straty schopnosti skupiny plni\u0165 si z\u00e1v\u00e4zky v \u010dase ich splatnosti. Za riadenie likvidity skupiny je zodpovedn\u00fd v\u00fdbor pre riadenie akt\u00edv a pas\u00edv (\u201eALCO\u201c), oddelenie Treasury a odbor Capital Markets. ALCO prij\u00edma rozhodnutia ovplyv\u0148uj\u00face \u0161trukt\u00faru portf\u00f3lia tak, aby skupina plnila ako regul\u00e1torne tak aj interne nastaven\u00e9 limity ukazovate\u013eov likvidity. Skupina je vystaven\u00e1 po\u017eiadavk\u00e1m na dostupn\u00e9 pe\u0148a\u017en\u00e9 zdroje na z\u00e1klade jednod\u0148ov\u00fdch vkladov, be\u017en\u00fdch \u00fa\u010dtov, kon\u010diacich vkladov, \u010derpania \u00faverov, z\u00e1ruk a po\u017eiadaviek z deriv\u00e1tov\u00fdch obchodov. Skupina aplikuje syst\u00e9m limitov zabezpe\u010duj\u00faci pokrytie ako o\u010dak\u00e1van\u00fdch tak aj neo\u010dak\u00e1van\u00fdch z\u00e1v\u00e4zkov. ur\u010duje limity na minim\u00e1lne \u010dasti splatn\u00fdch prostriedkov, ktor\u00e9 s\u00fa k dispoz\u00edcii na splnenie t\u00fdchto po\u017eiadaviek, ako aj na minim\u00e1lnu v\u00fd\u0161ku medzibankov\u00fdch a in\u00fdch p\u00f4\u017ei\u010diek a \u00faverov\u00fdch limitov, ktor\u00e9 by mali by\u0165 k dispoz\u00edcii na krytie \u010derpania, ktor\u00e9 je v nepredpokladanej v\u00fd\u0161ke. Vklady klientov ako hlavn\u00fd a stabiln\u00fd zdroj financovania skupiny s\u00fa modelovan\u00e9 s cie\u013eom pokry\u0165 v\u0161etky potenci\u00e1lne scen\u00e1re s oh\u013eadom stability t\u00fdchto zdrojov. Stav a \u0161trukt\u00fara likvidity je monitorovan\u00e1 na dennej b\u00e1ze. S\u00fa\u010das\u0165ou syst\u00e9mu limitov je monitorovanie kr\u00e1tkodob\u00fdch, stredno- aj dlhodob\u00fdch zdrojov, ktor\u00fdch s\u00fa\u010das\u0165ou s\u00fa aj 3 kr\u00edzov\u00e9 scen\u00e1re: kr\u00edza trhu, kr\u00edza meny a kombinovan\u00fd scen\u00e1r. Skupina sleduje regulat\u00f3rne ukazovatele ako aj ukazovatele a limity stanoven\u00e9 interne resp. materskou spolo\u010dnos\u0165ou RBI. \n \n \n \n Likvidn\u00e1 poz\u00edcia skupiny zoh\u013ead\u0148uj\u00faca aktu\u00e1lnu zmluvn\u00fa zostatkov\u00fa splatnos\u0165 akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 12 mesiacov Nad 12 mesiacov Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 224 783 \u2013 \u2013 224 783
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 \u2013 \u2013 1 343 892
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 3) 76 \u2013 6 848 6 924
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 43 968 \u2013 11 443 55 411
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 606 45 609 2 320 48 535
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 4) 3 877 237 16 851 970 387 792 21 116 999
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 50 503 50 503
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva \u2013 \u2013 104 926 104 926
Dlhodob\u00fd nehmotn\u00fd majetok \u2013 \u2013 74 450 74 450
Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 \u2013 \u2013
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 54 925 54 925
Ostatn\u00e9 akt\u00edva \u2013 \u2013 42 129 42 129
Akt\u00edva spolu 5 490 562 16 897 579 735 336 23 123 477
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie 3) \u2013 \u2013 6 448 6 448
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 1) 6 831 113 14 172 223 38 465 21 041 801
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 141 630 141 630
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 63 775 63 775
Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 \u2013 5 782 5 782
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 92 323 92 323
Z\u00e1v\u00e4zky spolu 6 831 113 14 172 223 348 423 21 351 759
S\u00favahov\u00e1 poz\u00edcia, netto (1 340 551) 2 725 356 386 913 1 771 718
Pods\u00favahov\u00e1 poz\u00edcia, netto 2) (4 145 455) (38 610) 6 105 986 1 921 921
Kumulat\u00edvna s\u00favahov\u00e1 a pods\u00favahov\u00e1 poz\u00edcia (5 486 006) 2 686 746 6 492 899 3 693 639
\n 1) Hodnoty be\u017en\u00fdch \u00fa\u010dtov a vkladn\u00fdch kni\u017eiek s\u00fa vyk\u00e1zan\u00e9 pod\u013ea modelu odhadovanej splatnosti, ktor\u00fd vypo\u010d\u00edtava rozdelenie tak\u00fdchto behavior\u00e1lnych pe\u0148a\u017en\u00fdch tokov v r\u00e1mci likvidity, je zalo\u017een\u00fd na Geometric Brownian Motion (GBM) a ka\u017edoro\u010dne sa prehodnocuje. Hlavnou zlo\u017ekou modelu je historick\u00fd \u010dasov\u00fd rad pozorovan\u00ed. V procese hodnotenia sa realizovan\u00e9 pozorovania porovn\u00e1vaj\u00fa s modelovan\u00fdmi pozorovaniami. V pr\u00edpade v\u00e4\u010d\u0161ej odch\u00fdlky by sa mali prehodnoti\u0165 predpoklady a/alebo parametre modelu. V z\u00e1vislosti od zisten\u00ed presk\u00famania by sa pre model mali pou\u017ei\u0165 nov\u00e9 predpoklady a/alebo nov\u00e9 parametre modelu vypo\u010d\u00edtan\u00e9 z historick\u00fdch pozorovan\u00ed. 2) Pods\u00favahov\u00e1 poz\u00edcia zah\u0155\u0148a poh\u013ead\u00e1vky a z\u00e1v\u00e4zky zo spotov\u00fdch oper\u00e1ci\u00ed, z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi, pri ktor\u00fdch doch\u00e1dza k v\u00fdmene podkladov\u00e9ho n\u00e1stroja, z bud\u00facich \u00faverov a p\u00f4\u017ei\u010diek, zo z\u00e1ruk a z akredit\u00edvov a delty ekvivalenty opci\u00ed. 3) Kladn\u00e1/ z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie a poh\u013ead\u00e1vky/z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov s\u00fa zaraden\u00e9 ako ne\u0161pecifikovan\u00e9 v s\u00falade s NBS Hl\u00e1sen\u00edm o aktu\u00e1lnej a odhadovanej zostatkovej splatnosti akt\u00edv a pas\u00edv. 4) Hodnota \u201ene\u0161pecifikovan\u00e9\u201d pozost\u00e1va najm\u00e4 z \u010distej \u00fa\u010dtovnej hodnoty nespl\u00e1can\u00fdch \u00faverov a technick\u00fdch \u00fa\u010dtov s\u00favisiacich s transakciami kreditn\u00fdch kariet (napr. pou\u017e\u00edvanie POS termin\u00e1lov).\n \n \n \n Likvidn\u00e1 poz\u00edcia skupiny zoh\u013ead\u0148uj\u00faca aktu\u00e1lnu zmluvn\u00fa zostatkov\u00fa splatnos\u0165 akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 12 mesiacov Nad 12 mesiacov Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 253 495 \u2013 \u2013 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 \u2013 \u2013 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 3) 9 537 51 13 757 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 21 375 \u2013 12 045 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 10 585 81 572 2 300 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 4) 3 379 388 14 876 041 375 405 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 68 515 68 515
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva \u2013 \u2013 87 420 87 420
Dlhodob\u00fd nehmotn\u00fd majetok \u2013 \u2013 68 291 68 291
Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 102 102
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 55 763 55 763
Ostatn\u00e9 akt\u00edva \u2013 \u2013 90 220 90 220
Akt\u00edva spolu 5 171 998 14 957 664 773 818 20 903 480
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie 3) \u2013 \u2013 11 070 11 070
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 1) 5 497 633 13 296 559 44 918 18 839 110
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 198 948 198 948
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 64 764 64 764
Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 \u2013 14 730 14 730
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 76 239 76 239
Z\u00e1v\u00e4zky spolu 5 497 633 13 296 559 410 669 19 204 861
S\u00favahov\u00e1 poz\u00edcia, netto (325 635) 1 661 105 363 149 1 698 619
Pods\u00favahov\u00e1 poz\u00edcia, netto 2) (3 787 843) (130) 4 040 057 252 084
Kumulat\u00edvna s\u00favahov\u00e1 a pods\u00favahov\u00e1 poz\u00edcia (4 113 478) 1 660 975 4 403 206 1 950 703
\n 1) Hodnoty be\u017en\u00fdch \u00fa\u010dtov a vkladn\u00fdch kni\u017eiek s\u00fa vyk\u00e1zan\u00e9 pod\u013ea modelu odhadovanej splatnosti, ktor\u00fd vypo\u010d\u00edtava rozdelenie tak\u00fdchto behavior\u00e1lnych pe\u0148a\u017en\u00fdch tokov v r\u00e1mci likvidity, je zalo\u017een\u00fd na Geometric Brownian Motion (GBM) a ka\u017edoro\u010dne sa prehodnocuje. Hlavnou zlo\u017ekou modelu je historick\u00fd \u010dasov\u00fd rad pozorovan\u00ed. V procese hodnotenia sa realizovan\u00e9 pozorovania porovn\u00e1vaj\u00fa s modelovan\u00fdmi pozorovaniami. V pr\u00edpade v\u00e4\u010d\u0161ej odch\u00fdlky by sa mali prehodnoti\u0165 predpoklady a/alebo parametre modelu. V z\u00e1vislosti od zisten\u00ed presk\u00famania by sa pre model mali pou\u017ei\u0165 nov\u00e9 predpoklady a/alebo nov\u00e9 parametre modelu vypo\u010d\u00edtan\u00e9 z historick\u00fdch pozorovan\u00ed. 2) Pods\u00favahov\u00e1 poz\u00edcia zah\u0155\u0148a poh\u013ead\u00e1vky a z\u00e1v\u00e4zky zo spotov\u00fdch oper\u00e1ci\u00ed, z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi, pri ktor\u00fdch doch\u00e1dza k v\u00fdmene podkladov\u00e9ho n\u00e1stroja, z bud\u00facich \u00faverov a p\u00f4\u017ei\u010diek, zo z\u00e1ruk a z akredit\u00edvov a delty ekvivalenty opci\u00ed. 3) Kladn\u00e1/ z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie a poh\u013ead\u00e1vky/ z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov s\u00fa zaraden\u00e9 ako ne\u0161pecifikovan\u00e9 v s\u00falade s NBS Hl\u00e1sen\u00edm o aktu\u00e1lnej a odhadovanej zostatkovej splatnosti akt\u00edv a pas\u00edv. 4) Hodnota \u201ene\u0161pecifikovan\u00e9\u201d pozost\u00e1va najm\u00e4 z \u010distej \u00fa\u010dtovnej hodnoty nespl\u00e1can\u00fdch \u00faverov a technick\u00fdch \u00fa\u010dtov s\u00favisiacich s transakciami kreditn\u00fdch kariet (napr. pou\u017e\u00edvanie POS termin\u00e1lov). \n \n \n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch akt\u00edv t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky 199 216 199 216 199 216 \u2013 \u2013 \u2013
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 343 892 1 343 892 \u2013 \u2013 \u2013
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 25 567 25 567 \u2013 \u2013 \u2013
\u00davery a preddavky 16 496 019 18 746 063 2 383 775 2 919 905 6 500 645 6 941 738
Dlhov\u00e9 cenn\u00e9 papiere 4 712 050 5 595 750 532 312 324 376 1 711 774 3 027 288
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 837 341 774 943 34 005 20 585 7 808
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 50 503 498 390 32 741 73 872 290 303 101 474
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch akt\u00edv t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky 241 815 241 815 241 815 \u2013 \u2013 \u2013
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 1 497 618 1 497 618 \u2013 \u2013 \u2013
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 11 680 11 680 11 680 \u2013 \u2013 \u2013
\u00davery a preddavky 14 680 292 16 855 433 3 099 390 2 378 777 5 408 850 5 968 416
Dlhov\u00e9 cenn\u00e9 papiere 4 056 392 4 777 801 170 877 441 979 1 250 509 2 914 436
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 13 757 467 096 416 593 25 993 15 444 9 066
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 68 515 326 736 28 923 53 743 180 657 63 413
\n \n\n \n \n \n \n \n \n
\n \n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch z\u00e1v\u00e4zkov t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Vklady 17 626 156 17 718 198 16 450 344 958 728 309 126 \u2013
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 3 727 997 490 054 483 919 2 388 255 365 769
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 090 19 934 7 486 24 852 1 818
Rezervy na z\u00e1v\u00e4zky 63 775 63 775 63 775 \u2013 \u2013 \u2013
Ostatn\u00e9 z\u00e1v\u00e4zky 92 323 92 323 92 323 \u2013 \u2013 \u2013
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 836 342 775 373 33 190 20 317 7 462
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 141 630 530 435 58 298 84 926 250 173 137 038
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu zmluvnej splatnosti bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk 696 344 696 344 696 344 \u2013 \u2013 \u2013
Bud\u00face z\u00e1v\u00e4zky z akredit\u00edvov 44 023 44 023 44 023 \u2013 \u2013 \u2013
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov 1 391 069 1 391 069 1 391 069 \u2013 \u2013 \u2013
\n \n \n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch z\u00e1v\u00e4zkov t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Vklady 16 142 785 16 252 946 15 133 767 741 067 377 389 723
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 2 662 250 2 923 721 114 705 1 002 944 1 676 077 129 995
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 418 54 418 19 221 7 789 24 533 2 875
Rezervy na z\u00e1v\u00e4zky 64 764 64 764 64 764 \u2013 \u2013 \u2013
Ostatn\u00e9 z\u00e1v\u00e4zky 76 239 76 239 76 239 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 11 070 464 043 414 760 25 273 15 281 8 729
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 198 948 340 687 44 461 22 508 120 429 153 289
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu zmluvnej splatnosti bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Bud\u00face z\u00e1v\u00e4zky
a in\u00e9 pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk 734 981 734 981 734 981 \u2013 \u2013 \u2013
Bud\u00face z\u00e1v\u00e4zky z akredit\u00edvov 28 636 28 636 28 636 \u2013 \u2013 \u2013
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov 1 227 187 1 227 187 1 227 187 \u2013 \u2013 \u2013
\n \n \n Opera\u010dn\u00e9 riziko Opera\u010dn\u00e9 riziko je riziko straty vypl\u00fdvaj\u00face z neprimeran\u00fdch alebo chybn\u00fdch intern\u00fdch postupov, zo zlyhania \u013eudsk\u00e9ho faktora a syst\u00e9mov alebo zapr\u00ed\u010dinen\u00e9 vonkaj\u0161\u00edmi udalos\u0165ami okrem in\u00e9ho vr\u00e1tane pr\u00e1vneho rizika, rizika modelu alebo rizika v oblasti informa\u010dn\u00fdch a komunika\u010dn\u00fdch technol\u00f3gi\u00ed a tie\u017e ESG rizik\u00e1 s\u00favisiace s environment\u00e1lnymi, soci\u00e1lnymi a riadiacimi rizikami organiz\u00e1cie. Ako pri ostatn\u00fdch druhoch riz\u00edk aj opera\u010dn\u00e9 riziko sa riadi \u0161tandardn\u00fdm princ\u00edpom oddelenia funkci\u00ed riadenia riz\u00edk a kontrolingu. Ako \u010fal\u0161ie n\u00e1stroje pri riaden\u00ed opera\u010dn\u00e9ho rizika skupina vyu\u017e\u00edva Key Risk Indicators, Self- Assessment a scen\u00e1re opera\u010dn\u00e9ho rizika, ktor\u00e9 sl\u00fa\u017eia na identifik\u00e1ciu, anal\u00fdzu a monitorovanie oblast\u00ed so zv\u00fd\u0161en\u00fdm opera\u010dn\u00fdm rizikom. Ostatn\u00e9 rizik\u00e1 Skupina z\u00e1rove\u0148 v zmysle implement\u00e1cie intern\u00e9ho procesu stanovovania kapit\u00e1lovej primeranosti monitoruje a vytv\u00e1ra met\u00f3dy kvantifik\u00e1cie a riadenia aj in\u00fdch riz\u00edk. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310161916410": { "value": "\n \n 38. Rizik\u00e1 \n \u00daverov\u00e9 riziko Skupina zn\u00e1\u0161a \u00faverov\u00e9 riziko, t. j. riziko, \u017ee protistrana nebude schopn\u00e1 splati\u0165 v \u010dase splatnosti dl\u017en\u00e9 sumy v plnej v\u00fd\u0161ke. V oblasti korpor\u00e1tneho portf\u00f3lia, skupina del\u00ed mieru \u00faverov\u00e9ho rizika, ktor\u00e9 na seba preber\u00e1 prostredn\u00edctvom stanovenia limitov rizika prijat\u00e9ho vo vz\u0165ahu k jedn\u00e9mu dl\u017en\u00edkovi alebo ku skupine dl\u017en\u00edkov a vo vz\u0165ahu k jednotliv\u00fdm krajin\u00e1m. Uveden\u00e9 rizik\u00e1 sa pravidelne sleduj\u00fa a minim\u00e1lne raz za rok vyhodnocuj\u00fa. Anga\u017eovanos\u0165 vo\u010di jedn\u00e9mu dl\u017en\u00edkovi vr\u00e1tane b\u00e1nk a obchodn\u00edkov s cenn\u00fdmi papiermi \u010falej obmedzuj\u00fa \u010diastkov\u00e9 limity stanoven\u00e9 pri s\u00favahov\u00fdch a pods\u00favahov\u00fdch anga\u017eovanostiach a denn\u00e9 limity anga\u017eovanosti vo vz\u0165ahu k obchodovan\u00fdm polo\u017ek\u00e1m, ako s\u00fa forwardov\u00e9 dev\u00edzov\u00e9 kontrakty. Skuto\u010dn\u00e1 anga\u017eovanos\u0165 sa so stanoven\u00fdmi limitmi denne porovn\u00e1va. \u00daverov\u00e1 anga\u017eovanos\u0165 sa riadi pomocou pravidelnej anal\u00fdzy schopnosti dl\u017en\u00edkov a potenci\u00e1lnych dl\u017en\u00edkov spl\u00e1ca\u0165 istinu a \u00faroky a prostredn\u00edctvom pr\u00edpadn\u00fdch \u00faprav \u00faverov\u00fdch limitov. \u00daverov\u00e9 rizik\u00e1 sa takisto \u010diasto\u010dne riadia z\u00edskavan\u00edm z\u00e1bezpek a z\u00e1ruk od fyzick\u00fdch aj pr\u00e1vnick\u00fdch os\u00f4b. Skupina posudzuje a riadi \u00faverov\u00e9 riziko retailov\u00fdch dl\u017en\u00edkov prostredn\u00edctvom sk\u00f3rovac\u00edch modelov (odhadu pravdepodobnosti zlyhania) vytvoren\u00fdch pre jednotliv\u00e9 produkty, resp. pre dan\u00e9ho klienta. \u010eal\u0161\u00edm v\u00fdznamn\u00fdm n\u00e1strojom na riadenie kvality \u00faverov je syst\u00e9m schva\u013eovania obchodov \u0161pecialistami na posudzovanie rizika, ktor\u00fdch \u00falohou je optimalizova\u0165 v\u00fdnosnos\u0165 portf\u00f3lia vo vz\u0165ahu k riziku prij\u00edman\u00e9mu bankou. Pravideln\u00fd monitoring kvality portf\u00f3lia existuj\u00facich \u00faverov a sledovanie trendov v portf\u00f3liu spolu s vhodne zvolenou strat\u00e9giou na udr\u017eanie kvality existuj\u00faceho portf\u00f3lia je takisto v\u00fdznamnou zlo\u017ekou, ktor\u00e1 prispieva k udr\u017eaniu kvality cel\u00e9ho portf\u00f3lia a \u017eelanej miery rizikov\u00fdch n\u00e1kladov skupiny. Vplyv klimatick\u00e9ho rizika, \u0161peci\u00e1lne fyzick\u00e9ho rizika, je zoh\u013eadnen\u00fd vo zv\u00fd\u0161enom odhade straty v pr\u00edpade zlyhania pre produkty zabezpe\u010den\u00e9 reziden\u010dn\u00fdmi nehnute\u013enos\u0165ami. Pri vym\u00e1han\u00ed poh\u013ead\u00e1vok vyu\u017e\u00edva skupina v z\u00e1vislosti od typu a v\u00fd\u0161ky poh\u013ead\u00e1vky \u0161irok\u00fa \u0161k\u00e1lu n\u00e1strojov a strat\u00e9gi\u00ed vym\u00e1hania. Na vym\u00e1hanie sa pou\u017e\u00edvaj\u00fa intern\u00e9 aj extern\u00e9 zdroje. V pr\u00edpade ne\u00faspe\u0161n\u00e9ho vym\u00e1hania poh\u013ead\u00e1vok vo\u010di klientom s\u00fa poh\u013ead\u00e1vky post\u00fapen\u00e9 extern\u00fdm spolo\u010dnostiam \u0161pecializuj\u00facim sa na vym\u00e1hanie poh\u013ead\u00e1vok. Poh\u013ead\u00e1vky v\u00e4\u010d\u0161ieho rozsahu alebo \u0161pecifick\u00e9 poh\u013ead\u00e1vky rie\u0161i \u0161pecializovan\u00fd t\u00edm intern\u00fdch pracovn\u00edkov banky v spolupr\u00e1ci s pr\u00e1vnym oddelen\u00edm a ostatn\u00fdmi odborn\u00fdmi \u00fatvarmi banky. Skupina v r\u00e1mci sledovania a riadenia riz\u00edk \u00faverov\u00e9ho charakteru kladie d\u00f4raz aj na riziko koncentr\u00e1cie a na rezidu\u00e1lne riziko. Rizikom koncentr\u00e1cie sa mysl\u00ed riziko vypl\u00fdvaj\u00face z koncentr\u00e1cie obchodov skupiny vo\u010di osobe, skupine hospod\u00e1rsky spojen\u00fdch os\u00f4b, \u0161t\u00e1tu, zemepisnej oblasti, hospod\u00e1rskemu odvetviu, poskytovate\u013eovi zabezpe\u010denia at\u010f. Toto riziko je \u00fazko spojen\u00e9 tak s anga\u017eovanos\u0165ami v bankovej knihe, ako aj poz\u00edciami v obchodnej knihe. Vzh\u013eadom na jeho efekt\u00edvne riadenie cie\u013eom skupiny je orient\u00e1cia na kvalitat\u00edvny aspekt riadenia portf\u00f3lia a jeho primeran\u00e1 diverzifik\u00e1cia za dodr\u017eania stanoven\u00fdch limitov koncentr\u00e1cie (ve\u013ekej majetkovej anga\u017eovanosti a in\u00fdch). Skupina z\u00e1rove\u0148 vyv\u00edja met\u00f3dy kvantifik\u00e1cie rizika koncentr\u00e1cie. Klimatick\u00e9 riziko ako s\u00fa\u010das\u0165 \u00faverov\u00e9ho rizika je plne zoh\u013eadnen\u00e9 cez riziko prechodu v r\u00e1mci hodnotenia klientov ako aj \u017eiadosti o \u00faver, \u010doho v\u00fdsledkom je aj environment\u00e1lny sk\u00f3ring klientov. Skupina pritom zoh\u013ead\u0148uje klientom poskytnut\u00e9 inform\u00e1cie o stave ESG v spolo\u010dnosti ako aj intern\u00e9 modely a extern\u00e9 vstupy od tret\u00edch str\u00e1n. Fyzick\u00e9 riziko je plne zoh\u013eadnen\u00e9 v procese ohodnotenia nehnute\u013enost\u00ed, ktor\u00e9 sl\u00fa\u017eia ako zabezpe\u010denie za \u00favery.\n \n Rezidu\u00e1lne riziko predstavuje riziko vypl\u00fdvaj\u00face z nedostato\u010dnej vymo\u017eite\u013enosti pr\u00e1v vypl\u00fdvaj\u00facich skupine z prijat\u00e9ho zabezpe\u010denia vo\u010di \u00faverov\u00e9mu riziku. Skupina eliminuje dan\u00e9 riziko najm\u00e4 prostredn\u00edctvom d\u00f4sledn\u00e9ho dodr\u017eiavania pr\u00e1vnych a operat\u00edvnych po\u017eiadaviek, konzervat\u00edvnych met\u00f3d oce\u0148ovania a prece\u0148ovania, a pou\u017e\u00edvania primeran\u00fdch diskontov v z\u00e1vislosti od typu a kvality prijat\u00e9ho zabezpe\u010denia. Skupina je vystaven\u00e1 \u00faverov\u00e9mu riziku aj pri obchodovan\u00ed mimo-burzov\u00fdch finan\u010dn\u00fdch deriv\u00e1tov (OTC derivatives). Toto riziko je monitorovan\u00e9 denne a zmier\u0148ovan\u00e9 pomocou finan\u010dn\u00e9ho zabezpe\u010denia na z\u00e1klade kolater\u00e1lov\u00fdch zml\u00fav. Tieto zmluvy umo\u017e\u0148uj\u00fa skupine na dennej b\u00e1ze po\u017eadova\u0165 od protistrany dodato\u010dn\u00e9 zabezpe\u010denie tak, aby bola zabezpe\u010den\u00e1 minim\u00e1lne aktu\u00e1lna hodnota deriv\u00e1tov\u00fdch obchodov s danou protistranou. V pr\u00edpade protistr\u00e1n, ktor\u00e9 nie s\u00fa finan\u010dn\u00fdmi in\u0161tit\u00faciami, po\u017eaduje skupina okrem aktu\u00e1lnej hodnoty ma\u0165 zabezpe\u010den\u00fa aj potenci\u00e1lnu bud\u00facu hodnotu deriv\u00e1tov v horizonte 10 dn\u00ed. V pr\u00edpade nedodania pr\u00edslu\u0161n\u00e9ho zabezpe\u010denia, m\u00e1 skupina pr\u00e1vo pred\u010dasne ukon\u010di\u0165 v\u0161etky deriv\u00e1tov\u00e9 obchody s danou protistranou, pri\u010dom s\u00fa vz\u00e1jomne zapo\u010d\u00edtan\u00e9 jednotliv\u00e9 straty a zisky a potenci\u00e1lna v\u00fdsledn\u00e1 strata pre klienta je realizovan\u00e1 oproti zabezpe\u010deniu, ktor\u00e9 klient poskytol. \n \n Nasleduj\u00faca tabu\u013eka predstavuje maxim\u00e1lnu v\u00fd\u0161ku \u00faverov\u00e9ho rizika bez zoh\u013eadnenia prijat\u00fdch z\u00e1bezpek: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na s\u00favahov\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 224 783 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 6 924 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9
re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 55 411 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 48 535 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 116 999 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 50 503 68 515
Ostatn\u00e9 akt\u00edva 33 519 37 834
Celkom 22 880 566 20 639 518
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00daverov\u00e9 riziko vz\u0165ahuj\u00face sa na pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk a akredit\u00edvov 740 367 763 617
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 1 391 069 1 227 187
Z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov/\u201cstand-by facility\u201d 2 657 582 2 548 917
Celkom 4 789 018 4 539 721
\n \n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 2 ** \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 3 *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 21 367 878 19 494 675 1 596 587 266 056 10 560 36 144 53 436 154 518 6 781 21 116 999
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 288 224 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 288 224
\u00davery a preddavky vo\u010di klientom 16 412 854 14 551 775 1 584 463 266 056 10 560 34 380 53 348 154 518 6 781 16 163 827
Verejn\u00fd sektor 2 843 2 431 412 \u2013 \u2013 7 4 \u2013 \u2013 2 832
Firemn\u00ed klienti 6 783 086 5 785 677 925 096 63 477 8 836 15 032 27 035 33 504 6 125 6 701 390
Retailov\u00ed klienti 9 626 925 8 763 667 658 955 202 579 1 724 19 341 26 309 121 014 656 9 459 605
Dlhov\u00e9 cenn\u00e9 papiere 4 658 636 4 646 512 12 124 \u2013 \u2013 1 764 88 \u2013 \u2013 4 656 784
Banky 122 040 122 040 \u2013 \u2013 \u2013 7 \u2013 \u2013 \u2013 122 033
Verejn\u00fd sektor 4 423 397 4 423 397 \u2013 \u2013 \u2013 1 707 \u2013 \u2013 \u2013 4 421 690
Firemn\u00ed klienti 113 199 101 075 12 124 \u2013 \u2013 50 88 \u2013 \u2013 113 061
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 8 164 8 164 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 8 164
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Dlhov\u00e9 cenn\u00e9 papiere 46 241 46 241 \u2013 \u2013 \u2013 26 \u2013 \u2013 \u2013 46 215
Banky 7 481 7 481 \u2013 \u2013 \u2013 1 \u2013 \u2013 \u2013 7 480
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 38 760 38 760 \u2013 \u2013 \u2013 25 \u2013 \u2013 \u2013 38 735
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 789 018 4 143 320 643 294 2 404 \u2013 7 746 6 451 520 \u2013
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead kvality finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00da\u010dtovn\u00e1 hodnota \u00da\u010dtovn\u00e1 hodnota \u2013 etapa 1 * \u00da\u010dtovn\u00e1 hodnota ** \u00da\u010dtovn\u00e1 hodnota *** \u00da\u010dtovn\u00e1 hodnota \u2013 POCI **** Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 18 882 852 17 398 538 258 120 7 864 49 912 45 204 152 665 4 237 18 630 834
\u00davery a preddavky vo\u010di bank\u00e1m 173 158 172 881 277 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 173 158
\u00davery a preddavky vo\u010di klientom 14 736 730 13 264 832 1 205 914 258 120 7 864 48 959 45 110 152 665 4 237 14 485 759
Verejn\u00fd sektor 3 368 3 335 33 \u2013 \u2013 3 \u2013 \u2013 \u2013 3 365
Firemn\u00ed klienti 6 090 313 5 619 588 392 236 72 818 5 671 29 190 11 720 41 598 3 430 6 004 375
Retailov\u00ed klienti 8 643 049 7 641 909 813 645 185 302 2 193 19 766 33 390 111 067 807 8 478 019
Dlhov\u00e9 cenn\u00e9 papiere 3 948 158 3 936 019 12 139 \u2013 \u2013 953 94 \u2013 \u2013 3 947 111
Banky 224 710 224 710 \u2013 \u2013 \u2013 29 \u2013 \u2013 \u2013 224 681
Verejn\u00fd sektor 3 692 018 3 692 018 \u2013 \u2013 \u2013 883 \u2013 \u2013 \u2013 3 691 135
Firemn\u00ed klienti 31 430 19 291 12 139 \u2013 \u2013 41 94 \u2013 \u2013 31 295
Zmena re\u00e1lnej hodnoty hed\u017eovan\u00fdch polo\u017eiek v hed\u017eingu \u00farokov\u00e9ho rizika portf\u00f3lia 24 806 24 806 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 24 806
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty***** 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Dlhov\u00e9 cenn\u00e9 papiere 92 181 92 181 \u2013 \u2013 \u2013 24 \u2013 \u2013 \u2013 92 157
Banky 54 415 54 415 \u2013 \u2013 \u2013 8 \u2013 \u2013 \u2013 54 407
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 37 766 37 766 \u2013 \u2013 \u2013 16 \u2013 \u2013 \u2013 37 750
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 539 721 4 284 786 252 684 2 251 \u2013 8 344 2 161 204 \u2013 4 529 012
\n * etapa 1 \u2013 bez v\u00fdrazn\u00e9ho zv\u00fd\u0161enia kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania. ** etapa 2 \u2013 s v\u00fdrazn\u00fdm zv\u00fd\u0161en\u00edm kreditn\u00e9ho rizika od prvotn\u00e9ho vyk\u00e1zania, ale nie \u00faverovo znehodnoten\u00e9. *** etapa 3 \u2013 \u00faverovo znehodnoten\u00e9. **** POCI \u2013 vyk\u00e1zan\u00e9 ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ***** Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n \n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 76 603 490 12 30 710 5 726 \u2013 776 520 7 195 518 136 \u2013
Retailov\u00ed klienti 92 491 5 648 108 46 347 12 382 856 11 179 14 365 43 222 224 62 80
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80
\n Nasleduj\u00faci preh\u013ead predstavuje \u010dist\u00fa \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv v ome\u0161kan\u00ed oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty pod\u013ea ome\u0161kania k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Etapa 1 \u2264 30 dn\u00ed Etapa 1 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 1 > 90 dn\u00ed Etapa 2 \u2264 30 dn\u00ed Etapa 2 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 2 > 90 dn\u00ed Etapa 3 \u2264 30 dn\u00ed Etapa 3 > 30 dn\u00ed \u2264 90 dn\u00ed Etapa 3 > 90 dn\u00ed POCI \u2264 30 dn\u00ed POCI > 30 dn\u00ed \u2264 90 dn\u00ed POCI > 90 dn\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 114 776 2 \u2013 21 497 3 054 2 2 391 1 188 22 207 531 \u2013 24
Retailov\u00ed klienti 68 357 4 994 193 51 181 14 524 853 9 109 12 012 40 858 287 40 41
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Banky \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Verejn\u00fd sektor \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013
Celkom 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
\n \n\n\n\n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 20 667
Retailov\u00ed klienti 204 307 121 669 59 835
Celkom 276 616 161 299 80 502
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu znehodnoten\u00e9ho portf\u00f3lia finan\u010dn\u00fdch akt\u00edv a portf\u00f3lia akt\u00edv vyk\u00e1zan\u00fdch ako znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed oce\u0148ovan\u00fdch v amortizovan\u00fdch hodnot\u00e1ch a finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed
Banky \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 21 914
Retailov\u00ed klienti 187 531 111 876 55 211
Celkom 265 984 156 902 77 125
\n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k finan\u010dn\u00fdm akt\u00edvam v n\u00e1rokovate\u013enej hodnote: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie poskytnut\u00fdch \u00faverov
Pe\u0148a\u017en\u00e9 prostriedky 92 815 94 828
Garancie 297 199 251 128
Cenn\u00e9 papiere 209 077 42 125
Nehnute\u013enosti 9 169 279 8 194 990
Hnute\u013en\u00e9 predmety 583 768 528 621
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 110 078 133 031
Celkom 10 462 216 9 244 723
\n \n Preh\u013ead jednotliv\u00fdch druhov prijat\u00fdch zabezpe\u010den\u00ed k bud\u00facim z\u00e1v\u00e4zkom a in\u00fdm pods\u00favahov\u00fdm polo\u017ek\u00e1m v n\u00e1rokovate\u013enej hodnote: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Na krytie bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek
Pe\u0148a\u017en\u00e9 prostriedky 30 624 27 342
Garancie 132 643 160 948
Cenn\u00e9 papiere 39 552 5 988
Nehnute\u013enosti 196 834 211 382
Hnute\u013en\u00e9 predmety 78 \u2013
Poh\u013ead\u00e1vky a ostatn\u00e9 zabezpe\u010denia 74 004 105 923
Celkom 473 735 511 583
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
\u00davery a preddavky vo\u010di bank\u00e1m 288 224 \u2013 172 881 277
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 60 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 287 979 \u2013 172 821 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 245 \u2013 \u2013 277
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 14 405 763 1 513 912 13 091 791 1 130 652
z toho verejn\u00fd sektor: 2 431 412 3 336 32
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 464 101 2 299 18
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 302 \u2013 138 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 101 \u2013 378 14
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 89 27 515 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 462 284 6 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 13 \u2013 \u2013 \u2013
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 3 918 033 860 022 3 911 934 330 443
Minim\u00e1lne riziko 13 250 356 13 230 104
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 190 157 4 854 164 520 1 808
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 752 682 47 654 602 044 6 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 1 211 267 129 150 1 261 850 68 735
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 1 088 933 239 380 1 033 829 31 080
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 570 883 259 085 686 060 91 252
Slab\u00e9 \u00faverov\u00e9 hodnotenie 89 267 136 489 146 504 69 053
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 1 594 12 606 3 609 14 114
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 29 698 287 47 417
Zlyhan\u00e9 \u2013 750 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 1 \u2013
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 1 808 356 50 079 1 600 268 48 527
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 1 317 660 112 1 034 235 10 133
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 487 880 24 168 565 315 4 980
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho
financovania 2 106 201 718 3 758
Slab\u00e9 hodnotenie profilu projektov\u00e9ho financovania 710 25 598 \u2013 29 656
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 8 676 943 603 399 7 576 253 751 650
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 2 173 799 3 550 1 895 384 20 152
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 5 011 971 244 993 4 453 947 279 634
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 1 119 725 234 262 941 740 278 257
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 300 411 120 492 233 716 173 607
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 71 037 102 51 466 \u2013
Dlhov\u00e9 cenn\u00e9 papiere 4 646 512 12 124 3 936 019 12 139
Minim\u00e1lne riziko 286 623 \u2013 173 391 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 603 239 \u2013 344 160 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 519 997 \u2013 3 327 155 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 236 653 12 124 91 313 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 12 139
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9
v amortizovanej hodnote 19 340 499 1 526 036 17 200 691 1 143 068
\n \n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) pod\u013ea intern\u00e9ho ratingu: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di bank\u00e1m 122 727 \u2013 118 341 2 019
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 185 \u2013 149 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 117 468 \u2013 118 042 2 000
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 4 843 \u2013 150 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 231 \u2013 \u2013 19
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky vo\u010di klientom 4 020 592 643 295 4 166 448 250 662
z toho verejn\u00fd sektor: 4 547 999 245 904
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 3 981 859 236 880
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 140 \u2013 24
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 9 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie 38 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 528 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti bez projektov\u00e9ho financovania: 2 709 207 466 532 3 314 983 92 800
Minim\u00e1lne riziko 16 613 1 780 18 578 187
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 146 289 6 589 269 844 692
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 983 041 124 333 1 026 195 17 835
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 745 506 128 649 1 040 325 4 281
Priemern\u00e9 \u00faverov\u00e9 hodnotenie 471 666 86 026 613 929 9 843
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie 311 145 52 644 300 515 10 329
Slab\u00e9 \u00faverov\u00e9 hodnotenie 34 191 49 175 43 213 41 360
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie 556 6 494 979 1 108
Ve\u013ek\u00e1 pravdepodobnos\u0165 zlyhania \u2013 5 918 153 7 158
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 200 4 924 1 252 7
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
z toho firemn\u00ed klienti \u2013 projektov\u00e9 financovanie: 505 595 1 551 260 538 181
V\u00fdborn\u00e9 hodnotenie profilu projektov\u00e9ho financovania 263 239 \u2013 96 418 \u2013
Dobr\u00e9 hodnotenie profilu projektov\u00e9ho financovania 241 841 1 551 164 120 \u2013
Akceptovate\u013en\u00e9 hodnotenie profilu projektov\u00e9ho financovania 515 \u2013 \u2013 181
Slab\u00e9 hodnotenie profilu projektov\u00e9ho
financovania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
z toho retailov\u00ed klienti 801 243 174 213 590 682 156 777
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 84 873 \u2013 40 125 5 044
Dobr\u00e9 \u00faverov\u00e9 hodnotenie 595 597 150 662 454 562 129 508
Uspokojuj\u00face \u00faverov\u00e9 hodnotenie 65 137 10 807 42 610 9 276
Podpriemern\u00e9 \u00faverov\u00e9 hodnotenie 10 787 4 003 8 465 4 159
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu 44 849 8 741 44 920 8 790
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 4 143 319 643 295 4 284 789 252 681
\n Nasleduj\u00faci preh\u013ead predstavuje kvalitu portf\u00f3lia finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty, ktor\u00e9 nie je znehodnoten\u00e9 (etapa 1 a 2) a ktor\u00e9 nie je ani po splatnosti pod\u013ea intern\u00e9ho ratingu: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Etapa 1 Etapa 2 Etapa 1 Etapa 2
Dlhov\u00e9 cenn\u00e9 papiere 46 241 \u2013 92 181 \u2013
Minim\u00e1lne riziko \u2013 \u2013 \u2013 \u2013
V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie 38 760 \u2013 37 766 \u2013
Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie 7 481 \u2013 54 415 \u2013
Dobr\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Priemern\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie \u2013 \u2013 \u2013 \u2013
Pochybn\u00e9/vysok\u00e9 riziko zlyhania \u2013 \u2013 \u2013 \u2013
Zlyhan\u00e9 \u2013 \u2013 \u2013 \u2013
Bez stanovenia ratingu \u2013 \u2013 \u2013 \u2013
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty* 46 241 \u2013 92 181 \u2013
\n * Nie s\u00fa zahrnut\u00e9 n\u00e1stroje vlastn\u00e9ho imania.\n \n Ratingov\u00fd syst\u00e9m pre firemn\u00fdch klientov skupiny (aplikovan\u00fd pre cel\u00fa RBI skupinu) je zalo\u017een\u00fd na ekonomickom hodnoten\u00ed klienta a je v s\u00falade s pravidlami Internal Rating Based Approach (IRB). Ratingov\u00e1 \u0161k\u00e1la obsahuje 28 stup\u0148ov od 1A do 10A v pr\u00edpade korpor\u00e1tnych klientov a ratingov\u00e1 \u0161k\u00e1la pre projektov\u00e9 financovanie obsahuje 5 stup\u0148ov od 6,1 do 6,5. Nasleduj\u00faca tabu\u013eka zobrazuje detail ratingov\u00fdch stup\u0148ov: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ratingov\u00e1 \u0161k\u00e1la pre in\u0161tit\u00facie 10-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la 28-stup\u0148ov\u00e1 ratingov\u00e1 \u0161k\u00e1la Popis
A1 0.5 1A 1B 1C Minim\u00e1lne riziko
A2 1.0 2A 2B 2C V\u00fdborn\u00e9 \u00faverov\u00e9 hodnotenie
A3 1.5 3A 3B 3C Ve\u013emi dobr\u00e9 \u00faverov\u00e9 hodnotenie
B1 2.0 4A 4B 4C Dobr\u00e9 \u00faverov\u00e9 hodnotenie
B2 2.5 5A 5B 5C Priemern\u00e9 \u00faverov\u00e9 hodnotenie
B3 3.0 6A 6B 6C Oby\u010dajn\u00e9 \u00faverov\u00e9 hodnotenie
B4 3.5 7A 7B 7C Slab\u00e9 \u00faverov\u00e9 hodnotenie
B5 4.0 8A 8B 8C Ve\u013emi slab\u00e9 \u00faverov\u00e9 hodnotenie
C 4.5 9A 9B 9C Pochybn\u00e9/vysok\u00e9 riziko zlyhania
D 5.0 10A Default
\n Nasleduj\u00faci preh\u013ead predstavuje preh\u013ead \u010distej hodnoty \u00faverov a preddavkov vo\u010di bank\u00e1m a \u00faverov a preddavkov vo\u010di klientom z h\u013eadiska koncentr\u00e1cie hospod\u00e1rskeho odvetvia: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
A. Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov 337 794 323 304
B. \u0164a\u017eba a dob\u00fdvanie 2 281 3 550
C. Priemyseln\u00e1 v\u00fdroba 893 003 910 175
D. Dod\u00e1vka elektriny, plynu, pary a klimatizovan\u00e9ho vzduchu 312 806 267 686
E. Dod\u00e1vka vody 90 372 79 194
F. Stavebn\u00edctvo 636 825 529 064
G. Ve\u013ekoobchod a maloobchod 925 386 905 883
H. Doprava a skladovanie 493 524 436 609
I. Ubytovacie a stravovacie slu\u017eby 91 598 76 424
J. Inform\u00e1cie a komunik\u00e1cia 335 817 287 154
K. Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti 639 561 377 280
L. \u010cinnosti v oblasti nehnute\u013enost\u00ed 1 664 040 1 515 471
M. Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti 664 897 547 485
N. Administrat\u00edvne a podporn\u00e9 slu\u017eby 266 784 224 187
O. Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie 2 647 3 592
P. Vzdel\u00e1vanie 12 179 13 459
Q. Zdravotn\u00edctvo a soci\u00e1lna pomoc 152 840 154 078
R. Umenie, z\u00e1bava a rekre\u00e1cia 88 652 92 824
S. Ostatn\u00e9 \u010dinnosti slu\u017eieb 31 996 31 641
T. \u010cinnosti dom\u00e1cnost\u00ed, s\u00fakromn\u00e9 dom\u00e1cnosti s dom\u00e1cim person\u00e1lom 8 809 049 7 879 857
Celkom 16 452 051 14 658 917
\n \n \u010clenenie \u00faverov\u00e9ho rizika skupiny vo\u010di Slovenskej republike (spolo\u010dnosti kontrolovan\u00e9 Slovenskou republikou, garancie vydan\u00e9 Slovenskou republikou a podobn\u00e9 anga\u017eovanosti): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
\u00davery a be\u017en\u00e9 \u00fa\u010dty poskytnut\u00e9 bank\u00e1m 1 343 895 1 497 620
\u00davery poskytnut\u00e9 klientom 330 332 178 308
Dlhov\u00e9 cenn\u00e9 papiere 3 077 365 3 134 598
Celkom 4 751 592 4 810 526
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2025 48 959 45 110 152 665 4 237 250 971
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (27 284) 12 261 43 013 4 115 32 105
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 33 320 9 926 \u2013 \u2013 43 246
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (20 615) (13 949) (13 343) (1 435) (49 342)
Odpisy \u2013 \u2013 (28 188) (132) (28 320)
Unwinding \u2013 \u2013 (226) (16) (242)
Kurzov\u00e9 rozdiely \u2013 \u2013 597 12 609
K 31. decembru 2025 34 380 53 348 154 518 6 781 249 027
\n Nasleduj\u00faci preh\u013ead predstavuje zmenu v\u00fd\u0161ky opravn\u00fdch polo\u017eiek na o\u010dak\u00e1van\u00e9 straty z \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Opravn\u00e9 polo\u017eky \u2013 etapa 1 Opravn\u00e9 polo\u017eky \u2013 etapa 2 Opravn\u00e9 polo\u017eky \u2013 etapa 3 Opravn\u00e9 polo\u017eky \u2013 POCI Celkom
K 1. janu\u00e1ru 2024 57 722 55 115 128 168 5 271 246 276
\u010cist\u00e9 zmeny v d\u00f4sledku zmeny kreditn\u00e9ho rizika (21 000) (6 547) 61 837 (604) 33 686
N\u00e1rast sp\u00f4soben\u00fd vznikom alebo nadobudnut\u00edm 28 986 7 128 \u2013 \u2013 36 114
Zn\u00ed\u017eenie sp\u00f4soben\u00e9 ukon\u010den\u00edm vykazovania (16 749) (10 586) (18 924) (269) (46 528)
Odpisy \u2013 \u2013 (18 288) (92) (18 380)
Unwinding \u2013 \u2013 (127) (69) (196)
Kurzov\u00e9 rozdiely \u2013 \u2013 (1) \u2013 (1)
K 31. decembru 2024 48 959 45 110 152 665 4 237 250 971
\n \n Anal\u00fdza citlivosti opravn\u00fdch polo\u017eiek Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 2,3 %. Citlivos\u0165 retailov\u00e9ho \u00faverov\u00e9ho portf\u00f3lia na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu by dopad na ECL predstavoval +7,4 %. V pr\u00edpade poklesu by dopad na ECL predstavoval -9,8 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu pravdepodobnosti zlyhania (PD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu PD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu PD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Citlivos\u0165 korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia (Etapa 1 a 2, s v\u00fdnimkou portf\u00f3li\u00ed, kde sa uplat\u0148uje Management Overlay) na zmenu straty v pr\u00edpade zlyhania (LGD) bola testovan\u00e1 scen\u00e1rom n\u00e1rastu/poklesu LGD o 10 %. V pr\u00edpade n\u00e1rastu/poklesu LGD o 10 % by dopad na ECL korpor\u00e1tneho \u00faverov\u00e9ho portf\u00f3lia predstavoval +/- 10 %. Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) Probl\u00e9mov\u00e9 expoz\u00edcie (NPE) s\u00fa definovan\u00e9 v technickom \u0161tandarde upravuj\u00facom reporting expoz\u00edci\u00ed s odlo\u017eenou splatnos\u0165ou a probl\u00e9mov\u00fdch expoz\u00edci\u00ed, tak ako ho vydala EBA (European Banking Authority). Na z\u00e1klade zmeny (implement\u00e1cia medzin\u00e1rodn\u00e9ho \u00fa\u010dtovn\u00e9ho \u0161tandardu IFRS 9), v s\u00falade s defin\u00edciou obsiahnutej v EBA \u0161tandarde (FINREP ANNEX III REV1/FINREP ANNEX V), pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ako aj \u0161t\u00e1tne a korpor\u00e1tne dlhopisy k\u00fapen\u00e9 do kn\u00edh skupiny s\u00fa s\u00fa\u010das\u0165ou podielu probl\u00e9mov\u00fdch expoz\u00edci\u00ed, ktor\u00e9ho v\u00fdsledkom je zn\u00ed\u017eenie dan\u00e9ho ukazovate\u013ea. Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 275 162 1,68 % 58,34 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 1,07 % 54,81 %
Retailov\u00ed klienti 202 854 2,11 % 59,61 %
Dlhov\u00e9 cenn\u00e9 papiere \u2013 \u2013 \u2013
Celkom 275 162 1,21 % 58,34 %
\n \n Nasleduj\u00faca tabu\u013eka predstavuje preh\u013ead probl\u00e9mov\u00fdch expoz\u00edci\u00ed k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Podiel probl\u00e9mov\u00fdch expoz\u00edci\u00ed % krytia probl\u00e9mov\u00fdch expoz\u00edci\u00ed
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 265 063 1,80 % 59,06 %
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 906 1,30 % 57,07 %
Retailov\u00ed klienti 186 157 2,15 % 59,90 %
Dlhov\u00e9 cenn\u00e9 papiere 901 0,02 % 100,00 %
Celkom 265 964 1,30 % 59,20 %
\n Expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) T\u00e1to \u010das\u0165 sa vz\u0165ahuje v\u00fdlu\u010dne na expoz\u00edcie bez d\u00f4vodu zlyhania pod\u013ea \u010dl\u00e1nku 178 CRR. V podnikate\u013eskej sf\u00e9re, ke\u010f sa podmienky \u00faveru zmenia v prospech klienta, skupina rozli\u0161uje medzi modifikovan\u00fdmi \u00favermi a \u00favermi s poskytnut\u00fdmi \u00fa\u013eavami pod\u013ea platnej defin\u00edcie obsiahnutej v technickom \u0161tandarde (ITS), ktor\u00e1 upravuje reporting expoz\u00edci\u00ed s poskytnut\u00fdmi \u00fa\u013eavami a probl\u00e9mov\u00fdch expoz\u00edci\u00ed tak ako ho vydala EBA (European Bank Authority). K\u013e\u00fa\u010dov\u00fdm aspektom pri rozhodovan\u00ed o tom, \u010di sa jedn\u00e1 o \u00faver s poskytnut\u00fdmi \u00fa\u013eavami, je v podnikate\u013eskom sektore finan\u010dn\u00e1 situ\u00e1cia klienta v \u010dase poskytnutia \u00fa\u013eavy (zmeny splatnosti alebo podmienok \u00faveru). Ak na z\u00e1klade \u00faverovej bonity klienta (ber\u00fac do \u00favahy intern\u00fd syst\u00e9m v\u010dasn\u00e9ho varovania) mo\u017eno predpoklada\u0165, \u017ee v okamihu poskytnutia \u00fa\u013eavy (napr. zmeny podmienok \u00faveru) m\u00e1 klient finan\u010dn\u00e9 \u0165a\u017ekosti a ak sa zmena posudzuje ako zv\u00fdhodnenie podmienok, tak\u00e9to \u00favery s\u00fa ozna\u010den\u00e9 ako expoz\u00edcie s poskytnutou \u00fa\u013eavou (forborne). Ak \u00faver, ktor\u00fd bol v minulosti klasifikovan\u00fd ako NPL (zlyhan\u00fd), ale n\u00e1sledne vyraden\u00fd z NPL (potom ako pominula existencia d\u00f4vodov na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR) a na takomto \u00favere sa vykon\u00e1 vy\u0161\u0161ie uveden\u00e1 \u00faprava \u00faveru (poskytne sa \u00fa\u013eava) alebo ak sa tak\u00fdto \u00faver dostane do ome\u0161kania so spl\u00e1can\u00edm viac ako 30 dn\u00ed, \u00faver sa posudzuje ako zlyhan\u00e1 expoz\u00edcia (NPE) bez oh\u013eadu na to, \u010di existuje d\u00f4vod na zlyhanie pod\u013ea \u010dl\u00e1nku 178 CRR. Toto sledovanie sa vykon\u00e1va po\u010das obdobia 2 rokov od vyradenia \u00faveru z NPL. Rozhodnutie o tom, \u010di je \u00faver klasifikovan\u00fd ako zlyhan\u00fd resp. s poskytnut\u00fdmi \u00fa\u013eavami, nie je d\u00f4vodom pre tvorbu individu\u00e1lnej opravnej polo\u017eky. Pod\u013ea IFRS 9 expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami, ktor\u00e9 nie s\u00fa zlyhan\u00e9, sa automaticky preved\u00fa do stage 2, a preto sa na ne vz\u0165ahuje o\u010dak\u00e1van\u00e1 \u00faverov\u00e1 strata po\u010das celej doby \u017eivotnosti. Presun sp\u00e4\u0165 do stage 1 je mo\u017en\u00fd a\u017e po splnen\u00ed v\u0161etk\u00fdch krit\u00e9ri\u00ed na ukon\u010denie klasifik\u00e1cie ako expoz\u00edcie s poskytnut\u00fdmi \u00fa\u013eavami (v retailovom sektore vr\u00e1tane sk\u00fa\u0161obnej doby) a s\u00fa\u010dasne za predpokladu, \u017ee nie s\u00fa splnen\u00e9 in\u00e9 krit\u00e9ri\u00e1 pre zaradenie expoz\u00edcie do stage 2 (kvantitat\u00edvne alebo kvalitat\u00edvne). Skupina m\u00f4\u017ee poskytn\u00fa\u0165 \u00fa\u013eavu, t.z. upravi\u0165 zmluvn\u00e9 podmienky spl\u00e1cania svojich \u00faverov\u00fdch poh\u013ead\u00e1vok v pr\u00edpade, \u017ee finan\u010dn\u00e1 situ\u00e1cia klienta nie je dobr\u00e1 a klient by nebol schopn\u00fd splati\u0165 svoje z\u00e1v\u00e4zky vo\u010di skupine v re\u00e1lnom \u010dase. \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s poskytnut\u00fdmi \u00fa\u013eavami (forborne exposure) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 113 188 (37 808) 75 380
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 77 231 (21 858) 55 373
Retailov\u00ed klienti 35 957 (15 950) 20 007
Celkom 113 188 (37 808) 75 380
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu finan\u010dn\u00fdch akt\u00edv s odlo\u017eenou splatnos\u0165ou (forborne exposure) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota Opravn\u00e9 polo\u017eky \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota
\u00davery a preddavky vo\u010di bank\u00e1m \u2013 \u2013 \u2013
\u00davery a preddavky vo\u010di klientom 129 438 (37 389) 92 049
Verejn\u00fd sektor \u2013 \u2013 \u2013
Firemn\u00ed klienti 89 891 (22 571) 67 320
Retailov\u00ed klienti 39 547 (14 818) 24 729
Celkom 129 438 (37 389) 92 049
\n Zlyhan\u00e9 \u00faverov\u00e9 portf\u00f3lio (NPL) Zlyhan\u00e9 \u00favery nie s\u00fa definovan\u00e9 v metodol\u00f3gii IFRS. Ekvivalent pre zlyhan\u00e9 \u00favery skupina pou\u017e\u00edva aj \u00faverovo znehodnoten\u00e9 \u00favery. Skupina pre stanovenie zlyhania klienta pou\u017e\u00edva najm\u00e4 nasledovn\u00e9 indik\u00e1tory, a to aj v z\u00e1vislosti od segmentu klienta: trval\u00e9 ome\u0161kanie so spl\u00e1can\u00edm materi\u00e1lnej \u010dasti poh\u013ead\u00e1vky je v\u00e4\u010d\u0161ie ako 90 dn\u00ed, vyhl\u00e1senie mimoriadnej splatnosti, vyhl\u00e1senie konkurzu, \u010das\u0165 \u00faverov\u00fdch poh\u013ead\u00e1vok klienta bola odp\u00edsan\u00e1, z\u00e1konn\u00e1 re\u0161trukturaliz\u00e1cia, zastavenie \u00faro\u010denia poh\u013ead\u00e1vok, predaj poh\u013ead\u00e1vok klienta so stratou alebo o\u010dak\u00e1vanie ekonomickej straty z obchodu. V pr\u00edpade retailov\u00e9ho portf\u00f3lia skupina uplat\u0148uje limit stanoven\u00fd na absol\u00fatnu hranicu materiality 100 EUR a relat\u00edvnu hranicu materiality 1 % \u00fa\u010dtovnej hodnoty \u010dast\u00ed v\u0161etk\u00fdch \u00faverov\u00fdch expoz\u00edci\u00ed klienta, ktor\u00fd mus\u00ed v\u00fd\u0161ka poh\u013ead\u00e1vky prekro\u010di\u0165. V pr\u00edpade korpor\u00e1tneho portf\u00f3lia skupina uplat\u0148uje limit, ktor\u00fd je r\u00f4zny v z\u00e1vislosti od typu zlyhania. V pr\u00edpade trval\u00e9ho ome\u0161kania so spl\u00e1can\u00edm poh\u013ead\u00e1vky viac ako 90 dn\u00ed je limit 500 EUR a z\u00e1rove\u0148 1 % \u00fa\u010dtovnej hodnoty, v pr\u00edpade re\u0161trukturaliz\u00e1cie je posudzovan\u00fd limit zmeny \u010distej s\u00fa\u010dasnej hodnoty o 1 % a v pr\u00edpade ostatn\u00fdch typov je posudzovan\u00e1 poh\u013ead\u00e1vka bez uplat\u0148ovania limitu. \n \n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 274 940 160 541 114 399 79 768
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 72 309 39 630 32 679 20 667
Retailov\u00ed klienti 202 631 120 911 81 720 59 101
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 402 518 1 884 491
Firemn\u00ed klienti 2 144 410 1 734 477
Retailov\u00ed klienti 258 108 150 14
Celkom 277 342 161 059 116 283 80 259
\n Nasleduj\u00faci preh\u013ead predstavuje anal\u00fdzu zlyhan\u00fdch finan\u010dn\u00fdch akt\u00edv (s\u00favahov\u00e9 stavy) a anal\u00fdzu zlyhan\u00e9ho portf\u00f3lia z pods\u00favahov\u00fdch polo\u017eiek (garanci\u00ed a neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov) k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zlyhan\u00e9 \u00favery (Hrub\u00e1 \u00fa\u010dtovn\u00e1 hodnota) Opravn\u00e9 polo\u017eky k zlyhan\u00fdm \u00faverom Zlyhan\u00e9 \u00favery (\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota) N\u00e1rokovate\u013en\u00e1 hodnota prijat\u00fdch zabezpe\u010den\u00ed k zlyhan\u00fdm \u00faverom
\u00davery a preddavky 264 381 156 516 107 865 76 145
Banky \u2013 \u2013 \u2013 \u2013
Firemn\u00ed klienti 78 453 45 026 33 427 21 819
Retailov\u00ed klienti 185 928 111 490 74 438 54 326
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky 2 249 205 2 044 1 042
Firemn\u00ed klienti 1 944 88 1 856 895
Retailov\u00ed klienti 305 117 188 147
Celkom 266 630 156 721 109 909 77 187
\n \n Riziko koncentr\u00e1cie z h\u013eadiska geografick\u00e9ho regi\u00f3nu \u0160trukt\u00fara akt\u00edv a z\u00e1v\u00e4zkov s\u00favisiacich so subjektmi mimo \u00fazemia Slovenskej republiky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Akt\u00edva 2 730 437 1 797 766
z toho Rak\u00faska republika 277 359 360 680
z toho \u010cesk\u00e1 republika 578 258 325 028
z toho Nemecko 190 904 179 282
z toho Po\u013esk\u00e1 republika 205 663 166 553
z toho Chorv\u00e1tsko 119 363 118 255
z toho Ma\u010farsk\u00e1 republika 84 086 76 538
z toho Litva 86 464 66 542
z toho Malta 113 622 63 767
z toho Bulharsko 147 438 51 086
z toho ostatn\u00e9 krajiny (preva\u017ene krajiny Eur\u00f3pskej \u00fanie) 927 280 390 035
Z\u00e1v\u00e4zky 4 282 312 3 547 608
z toho Rak\u00faska republika 3 208 926 2 652 929
z toho Ukrajina 194 052 200 514
z toho Nemecko 281 936 185 882
z toho \u010cesk\u00e1 republika 155 851 130 207
z toho Ma\u010farsk\u00e1 republika 63 555 69 076
z toho Luxembursko 33 080 43 031
z toho Cyprus 63 069 36 230
z toho ostatn\u00e9 krajiny (preva\u017ene krajiny Eur\u00f3pskej \u00fanie) 281 843 229 739
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310164654624": { "value": "\n Trhov\u00e9 riziko Trhov\u00e9 rizik\u00e1 skupiny vypl\u00fdvaj\u00fa z otvoren\u00fdch poz\u00edci\u00ed transakci\u00ed s \u00farokov\u00fdmi, menov\u00fdmi, komoditn\u00fdmi a akciov\u00fdmi produktmi, ktor\u00e9 podliehaj\u00fa zmen\u00e1m na trhu. Aby skupina vyhodnotila v\u00fd\u0161ku trhov\u00e9ho rizika svojich poz\u00edci\u00ed a potenci\u00e1lnu v\u00fd\u0161ku str\u00e1t, pou\u017e\u00edva kvantiat\u00edvne pr\u00edstupy. Skupina tie\u017e aplikuje syst\u00e9m limitov, ktor\u00e9 zoh\u013ead\u0148uj\u00fa strat\u00e9giu skupiny v oblasti riadenia riz\u00edk. Syst\u00e9m limitov je monitorovan\u00fd priebe\u017ene. Vzh\u013eadom na \u0161trukt\u00faru obchodov je skupina vystaven\u00e1 najm\u00e4 t\u00fdmto trhov\u00fdm rizik\u00e1m: \u2022 menov\u00e9 riziko \u2022 riziko \u00farokovej sadzby. Trhov\u00e9 rizik\u00e1, v ktor\u00fdch skupina ne\u010del\u00ed v\u00fdznamn\u00fdm expoz\u00edci\u00e1m (nomin\u00e1lna hodnota nepresahuje 0,1 % bilancie skupiny), s\u00fa: \u2022 akciov\u00e9 riziko \u2022 komoditn\u00e9 riziko\n \n Menov\u00e9 riziko Menov\u00e9 riziko predstavuje mo\u017enos\u0165 straty z nepriazniv\u00fdch pohybov v\u00fdmenn\u00fdch kurzov cudz\u00edch mien. Skupina riadi menov\u00e9 riziko syst\u00e9mom limitov na otvoren\u00e9 poz\u00edcie. Dev\u00edzov\u00e1 poz\u00edcia banky sa monitoruje komplexn\u00fdm syst\u00e9mom limitov zoh\u013ead\u0148uj\u00fac \u2022 osobitne ka\u017ed\u00fa menu \u2022 agreg\u00e1tnu poz\u00edciu \u2022 \u0161pecifick\u00e9 limity reflektuj\u00face aktu\u00e1lnu situ\u00e1ciu na trhu, ako aj \u0161peci\u00e1lne v pr\u00edpade turbulenci\u00ed \u2022 op\u010dn\u00e9 limity \u2013 gamma, vega \u2022 klientsk\u00e9 poz\u00edcie, ktor\u00e9 s\u00fa zatv\u00e1ran\u00e9 tzv. back \u2013 to back, bez vplyvu na menov\u00e9 riziko banky \u2022 stop-loss limity Nasleduj\u00faca tabu\u013eka predstavuje citlivos\u0165 skupiny na pohyb v\u00fdmenn\u00fdch kurzov za predpokladu negat\u00edvneho pohybu v\u00fdmenn\u00e9ho kurzu o 5 % v neprospech skupiny. Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na pohyb v\u00fdmenn\u00e9ho kurzu vybran\u00fdch mien v neprospech skupiny k 31. decembru 2025 (v tis. EUR): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Aktu\u00e1lna hodnota v\u00fdmenn\u00e9ho kurzu V\u00fdmenn\u00fd kurz v scen\u00e1ri citlivosti Poz\u00edcia skupiny v danej mene Ekonomick\u00e1 strata skupiny pre dan\u00fd scen\u00e1r s vplyvom na vlastn\u00e9 imanie
CAD 1,6088 1,6892 1 976 (99)
CHF 0,9314 0,8848 (1 449) (72)
USD 1,1750 1,1163 (998) (50)
JPY 184,0900 193,2945 533 (27)
ZAR 19,4439 18,4717 (526) (26)
Celkom (464) (274)
\n Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na pohyb v\u00fdmenn\u00e9ho kurzu vybran\u00fdch mien v neprospech skupiny k 31. decembru 2024 (v tis. EUR): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Aktu\u00e1lna hodnota v\u00fdmenn\u00e9ho kurzu V\u00fdmenn\u00fd kurz v scen\u00e1ri citlivosti Poz\u00edcia skupiny v danej mene Ekonomick\u00e1 strata skupiny pre dan\u00fd scen\u00e1r s vplyvom na vlastn\u00e9 imanie
CHF 0,9412 0,8941 (2 240) (112)
JPY 163,0600 171,2130 1 746 (87)
CZK 25,1850 26,4443 1 084 (54)
NOK 11,7950 12,3848 1 057 (53)
CAD 1,4948 1,5695 629 (31)
Celkom 2 276 (338)
\n \n Polo\u017eky v cudz\u00edch men\u00e1ch \u00da\u010dtovn\u00e1 z\u00e1vierka obsahuje akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudz\u00edch men\u00e1ch v takejto v\u00fd\u0161ke: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Akt\u00edva 233 708 170 393
z toho: USD 61 813 65 088
z toho: CZK 158 181 91 572
z toho: ostatn\u00e9 meny (PLN, HUF, GBP a in\u00e9) 13 714 13 733
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky 540 675 494 656
z toho: USD 315 014 301 182
z toho: CZK 111 200 105 338
z toho: ostatn\u00e9 meny (PLN, HUF, GBP a in\u00e9) 114 461 88 136
\n \u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia skupiny s\u00favisiaca s akt\u00edvami a pas\u00edvami k 31. decembru 2025 a k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia k 31. decembru 2025 \u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia k 31. decembru 2024
USD (253 201) (236 094)
CZK 46 981 (13 766)
In\u00e9 (GBP, CHF, PLN, HUF a in\u00e9) (100 747) (74 403)
\u010cist\u00e1 dev\u00edzov\u00e1 s\u00favahov\u00e1 poz\u00edcia, celkom (306 967) (324 263)
USD 252 221 236 115
CZK (47 386) 14 878
In\u00e9 (GBP, CHF, PLN, HUF a in\u00e9) 101 301 75 973
\u010cist\u00e1 dev\u00edzov\u00e1 pods\u00favahov\u00e1 poz\u00edcia, celkom* 306 136 326 966
\u010cist\u00e1 dev\u00edzov\u00e1 poz\u00edcia, celkom (831) 2 703
\n * \u010cist\u00e1 dev\u00edzov\u00e1 pods\u00favahov\u00e1 poz\u00edcia obsahuje spotov\u00e9 kontrakty a fx deriv\u00e1ty (s v\u00fdnimkou op\u010dn\u00fdch kontraktov). Op\u010dn\u00e9 kontrakty s\u00fa reportovan\u00e9 vo forme \u201eop\u010dn\u00fdch delta ekvivalentov\u201d. Rovnak\u00fd pr\u00edstup je pou\u017eit\u00fd aj pre kalkul\u00e1ciu kapit\u00e1lovej po\u017eiadavky. Riziko \u00farokovej sadzby Riziko \u00farokovej sadzby predstavuje zmenu hodnoty finan\u010dn\u00fdch n\u00e1strojov v d\u00f4sledku zmien \u00farokov\u00fdch sadzieb. \u00darokov\u00e9 riziko sa monitoruje samostatne za bankov\u00fa a obchodn\u00fa knihu. Na sledovanie \u00farokov\u00e9ho rizika sa pou\u017e\u00edva \u2022 met\u00f3da diferen\u010dnej anal\u00fdzy (\u00farokov\u00fd GAP) \u2022 met\u00f3da citlivosti trhovej hodnoty na posun v\u00fdnosovej krivky (Basis point value, BPV) \u2022 stop-loss limit na \u00farokovo citliv\u00e9 n\u00e1stroje.\n \n Nasleduj\u00faca tabu\u013eka predstavuje citlivos\u0165 skupiny na pohyb \u00farokovej sadzby za predpokladu pohybu v\u00fdnosovej krivky v neprospech skupiny o 100 b\u00e1zick\u00fdch bodov. Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na zmenu \u00farokovej sadzby pri vybran\u00fdch men\u00e1ch k 31. decembru 2025 (v tis. EUR): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Posun v\u00fdnosovej krivky Strata skupiny z posunu v\u00fdnosovej krivky
EUR +100 BPV (70 779)
USD -100 BPV (841)
Celkom (71 620)
\n Zmena s\u00fa\u010dasnej hodnoty akt\u00edv a z\u00e1v\u00e4zkov skupiny na zmenu \u00farokovej sadzby pri vybran\u00fdch men\u00e1ch k 31. decembru 2024 (v tis. EUR): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Posun v\u00fdnosovej krivky Strata skupiny z posunu v\u00fdnosovej krivky
EUR +100 BPV (68 528)
USD -100 BPV (1 095)
Celkom (69 623)
\n Oddelenie Market Risk Management pravidelne predklad\u00e1 inform\u00e1cie o aktu\u00e1lnej v\u00fd\u0161ke \u00farokov\u00e9ho rizika v jednotliv\u00fdch men\u00e1ch a o \u010derpan\u00ed limitov \u00farokov\u00fdch riz\u00edk bankovej knihy v\u00fdboru pre riadenie akt\u00edv a pas\u00edv (ALCO). \u00darokov\u00e9 poz\u00edcie sa v pr\u00edpade prekro\u010denia stanoven\u00fdch limitov uzatv\u00e1raj\u00fa prostredn\u00edctvom bilan\u010dn\u00fdch a deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov. Nasleduj\u00faca tabu\u013eka zobrazuje \u00fa\u010dtovn\u00fa hodnotu nederiv\u00e1tov\u00fdch a nomin\u00e1lnu hodnotu deriv\u00e1tov\u00fdch finan\u010dn\u00fdch n\u00e1strojov s pohyblivou \u00farokovou sadzbou k 31. decembru 2025 a k 31. decembru 2024: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Nederiv\u00e1tov\u00e9 akt\u00edva 2025 Nederiv\u00e1tov\u00e9 pas\u00edva 2025 Deriv\u00e1ty 2025 Nederiv\u00e1tov\u00e9 akt\u00edva 2024 Nederiv\u00e1tov\u00e9 pas\u00edva 2024 Deriv\u00e1ty 2024
EURIBOR 1M 1 272 770 \u2013 13 834 1 206 669 \u2013 489 505
EURIBOR 3M 2 914 175 220 970 9 593 928 2 446 308 226 988 6 915 884
EURIBOR 6M 354 254 101 728 808 300 368 000 102 447 692 900
PRIBOR (1M, 3M, 6M) 32 765 \u2013 11 883 21 808 \u2013 12 543
Ostatn\u00e9 40 243 17 400 39 489 35 044 15 406 35 037
Celkom 4 614 207 340 098 10 467 434 4 077 829 344 841 8 145 869
\n \n Nasleduj\u00faca tabu\u013eka poskytuje inform\u00e1cie v s\u00favahovej hodnote, do akej miery je skupina vystaven\u00e1 riziku \u00farokovej sadzby bu\u010f pod\u013ea d\u00e1tumu zmluvnej splatnosti finan\u010dn\u00fdch n\u00e1strojov, alebo v pr\u00edpade n\u00e1strojov, ktor\u00e9 s\u00fa precenen\u00e9 na trhov\u00e9 \u00farokov\u00e9 sadzby pred splatnos\u0165ou, pod\u013ea d\u00e1tumu \u010fal\u0161ieho precenenia. Akt\u00edva a z\u00e1v\u00e4zky, ktor\u00e9 nemaj\u00fa zmluvne dohodnut\u00fd d\u00e1tum splatnosti alebo ktor\u00e9 nie s\u00fa \u00faro\u010den\u00e9, s\u00fa zoskupen\u00e9 v kateg\u00f3rii \u201eNe\u0161pecifikovan\u00e9\u201c. \u00darokov\u00fd gap finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 \u2013 \u2013 \u2013 199 216 224 783
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 \u2013 \u2013 \u2013 \u2013 1 343 892
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie \u2013 76 \u2013 \u2013 6 848 6 924
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 3 829 40 139 \u2013 \u2013 11 443 55 411
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 439 167 45 609 \u2013 2 320 48 535
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 6 081 726 1 872 288 9 230 182 3 725 597 207 206 21 116 999
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 50 503 50 503
Ostatn\u00e9 akt\u00edva \u2013 \u2013 \u2013 \u2013 42 129 42 129
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 akt\u00edva k 31. decembru 2025 7 455 453 1 912 670 9 275 791 3 725 597 519 665 22 889 176
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 \u2013 \u2013 \u2013 6 448 6 448
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote* 8 829 000 2 660 194 6 063 625 3 409 278 79 704 21 041 801
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 141 630 141 630
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 63 775 63 775
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 92 323 92 323
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 8 829 000 2 660 194 6 063 625 3 409 278 383 880 21 345 977
\u010cist\u00e1 \u00farokov\u00e1 poz\u00edcia, netto k 31. decembru 2025 (1 373 547) (747 524) 3 212 166 316 319 135 785 1 543 199
\n * Na rozdelenie neterm\u00ednovan\u00fdch vkladov pod\u013ea \u00farokovej citlivosti pou\u017e\u00edva skupina vlastn\u00fd model, pri\u010dom tieto vklady s\u00fa zaraden\u00e9 do \u010dasov\u00e9ho p\u00e1sma maxim\u00e1lne 10 rokov.\n \n \u00darokov\u00fd gap finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 11 680 \u2013 \u2013 \u2013 241 815 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 \u2013 \u2013 \u2013 \u2013 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 9 538 \u2013 \u2013 49 13 758 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 3 308 18 067 \u2013 \u2013 12 045 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty \u2013 10 585 81 572 \u2013 2 300 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 5 192 310 2 277 273 7 243 294 3 744 691 173 266 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 68 515 68 515
Ostatn\u00e9 akt\u00edva \u2013 \u2013 \u2013 \u2013 90 220 90 220
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 akt\u00edva k 31. decembru 2024 6 714 454 2 305 925 7 324 866 3 744 740 601 919 20 691 904
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie \u2013 \u2013 \u2013 \u2013 11 070 11 070
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote* 7 384 329 2 215 637 6 243 300 2 911 191 84 653 18 839 110
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov \u2013 \u2013 \u2013 \u2013 198 948 198 948
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 64 764 64 764
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 \u2013 \u2013 76 239 76 239
\u00darokov\u00e1 poz\u00edcia za finan\u010dn\u00e9 z\u00e1v\u00e4zky k 31. decembru 2024 7 384 329 2 215 637 6 243 300 2 911 191 435 674 19 190 131
\u010cist\u00e1 \u00farokov\u00e1 poz\u00edcia, netto k 31. decembru 2024 (669 875) 90 288 1 081 566 833 549 166 245 1 501 773
\n * Na rozdelenie neterm\u00ednovan\u00fdch vkladov pod\u013ea \u00farokovej citlivosti pou\u017e\u00edva skupina vlastn\u00fd model, pri\u010dom tieto vklady s\u00fa zaraden\u00e9 do \u010dasov\u00e9ho p\u00e1sma maxim\u00e1lne 10 rokov.\n \n Akciov\u00e9 riziko Akciov\u00e9 riziko vystavuje skupinu zmen\u00e1m v cen\u00e1ch na akciov\u00fdch trhoch. Akciov\u00e9 riziko sa meria menovite cez jednotliv\u00e9 expoz\u00edcie a cez kalkul\u00e1ciu a monitorovanie celkovej akciovej poz\u00edcie. Komoditn\u00e9 riziko Komoditn\u00e9 riziko je riziko zmeny v cen\u00e1ch komod\u00edt. Na meranie a riadenie komoditn\u00e9ho rizika sa vyu\u017e\u00edva anal\u00fdza citlivosti. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310163950219": { "value": "\n Riziko likvidity Riziko likvidity je riziko mo\u017enej straty schopnosti skupiny plni\u0165 si z\u00e1v\u00e4zky v \u010dase ich splatnosti. Za riadenie likvidity skupiny je zodpovedn\u00fd v\u00fdbor pre riadenie akt\u00edv a pas\u00edv (\u201eALCO\u201c), oddelenie Treasury a odbor Capital Markets. ALCO prij\u00edma rozhodnutia ovplyv\u0148uj\u00face \u0161trukt\u00faru portf\u00f3lia tak, aby skupina plnila ako regul\u00e1torne tak aj interne nastaven\u00e9 limity ukazovate\u013eov likvidity. Skupina je vystaven\u00e1 po\u017eiadavk\u00e1m na dostupn\u00e9 pe\u0148a\u017en\u00e9 zdroje na z\u00e1klade jednod\u0148ov\u00fdch vkladov, be\u017en\u00fdch \u00fa\u010dtov, kon\u010diacich vkladov, \u010derpania \u00faverov, z\u00e1ruk a po\u017eiadaviek z deriv\u00e1tov\u00fdch obchodov. Skupina aplikuje syst\u00e9m limitov zabezpe\u010duj\u00faci pokrytie ako o\u010dak\u00e1van\u00fdch tak aj neo\u010dak\u00e1van\u00fdch z\u00e1v\u00e4zkov. ur\u010duje limity na minim\u00e1lne \u010dasti splatn\u00fdch prostriedkov, ktor\u00e9 s\u00fa k dispoz\u00edcii na splnenie t\u00fdchto po\u017eiadaviek, ako aj na minim\u00e1lnu v\u00fd\u0161ku medzibankov\u00fdch a in\u00fdch p\u00f4\u017ei\u010diek a \u00faverov\u00fdch limitov, ktor\u00e9 by mali by\u0165 k dispoz\u00edcii na krytie \u010derpania, ktor\u00e9 je v nepredpokladanej v\u00fd\u0161ke. Vklady klientov ako hlavn\u00fd a stabiln\u00fd zdroj financovania skupiny s\u00fa modelovan\u00e9 s cie\u013eom pokry\u0165 v\u0161etky potenci\u00e1lne scen\u00e1re s oh\u013eadom stability t\u00fdchto zdrojov. Stav a \u0161trukt\u00fara likvidity je monitorovan\u00e1 na dennej b\u00e1ze. S\u00fa\u010das\u0165ou syst\u00e9mu limitov je monitorovanie kr\u00e1tkodob\u00fdch, stredno- aj dlhodob\u00fdch zdrojov, ktor\u00fdch s\u00fa\u010das\u0165ou s\u00fa aj 3 kr\u00edzov\u00e9 scen\u00e1re: kr\u00edza trhu, kr\u00edza meny a kombinovan\u00fd scen\u00e1r. Skupina sleduje regulat\u00f3rne ukazovatele ako aj ukazovatele a limity stanoven\u00e9 interne resp. materskou spolo\u010dnos\u0165ou RBI. \n \n Likvidn\u00e1 poz\u00edcia skupiny zoh\u013ead\u0148uj\u00faca aktu\u00e1lnu zmluvn\u00fa zostatkov\u00fa splatnos\u0165 akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 12 mesiacov Nad 12 mesiacov Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 224 783 \u2013 \u2013 224 783
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 \u2013 \u2013 1 343 892
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 3) 76 \u2013 6 848 6 924
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 43 968 \u2013 11 443 55 411
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 606 45 609 2 320 48 535
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 4) 3 877 237 16 851 970 387 792 21 116 999
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 50 503 50 503
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva \u2013 \u2013 104 926 104 926
Dlhodob\u00fd nehmotn\u00fd majetok \u2013 \u2013 74 450 74 450
Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 \u2013 \u2013
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 54 925 54 925
Ostatn\u00e9 akt\u00edva \u2013 \u2013 42 129 42 129
Akt\u00edva spolu 5 490 562 16 897 579 735 336 23 123 477
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie 3) \u2013 \u2013 6 448 6 448
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 1) 6 831 113 14 172 223 38 465 21 041 801
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 141 630 141 630
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 63 775 63 775
Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 \u2013 5 782 5 782
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 92 323 92 323
Z\u00e1v\u00e4zky spolu 6 831 113 14 172 223 348 423 21 351 759
S\u00favahov\u00e1 poz\u00edcia, netto (1 340 551) 2 725 356 386 913 1 771 718
Pods\u00favahov\u00e1 poz\u00edcia, netto 2) (4 145 455) (38 610) 6 105 986 1 921 921
Kumulat\u00edvna s\u00favahov\u00e1 a pods\u00favahov\u00e1 poz\u00edcia (5 486 006) 2 686 746 6 492 899 3 693 639
\n 1) Hodnoty be\u017en\u00fdch \u00fa\u010dtov a vkladn\u00fdch kni\u017eiek s\u00fa vyk\u00e1zan\u00e9 pod\u013ea modelu odhadovanej splatnosti, ktor\u00fd vypo\u010d\u00edtava rozdelenie tak\u00fdchto behavior\u00e1lnych pe\u0148a\u017en\u00fdch tokov v r\u00e1mci likvidity, je zalo\u017een\u00fd na Geometric Brownian Motion (GBM) a ka\u017edoro\u010dne sa prehodnocuje. Hlavnou zlo\u017ekou modelu je historick\u00fd \u010dasov\u00fd rad pozorovan\u00ed. V procese hodnotenia sa realizovan\u00e9 pozorovania porovn\u00e1vaj\u00fa s modelovan\u00fdmi pozorovaniami. V pr\u00edpade v\u00e4\u010d\u0161ej odch\u00fdlky by sa mali prehodnoti\u0165 predpoklady a/alebo parametre modelu. V z\u00e1vislosti od zisten\u00ed presk\u00famania by sa pre model mali pou\u017ei\u0165 nov\u00e9 predpoklady a/alebo nov\u00e9 parametre modelu vypo\u010d\u00edtan\u00e9 z historick\u00fdch pozorovan\u00ed. 2) Pods\u00favahov\u00e1 poz\u00edcia zah\u0155\u0148a poh\u013ead\u00e1vky a z\u00e1v\u00e4zky zo spotov\u00fdch oper\u00e1ci\u00ed, z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi, pri ktor\u00fdch doch\u00e1dza k v\u00fdmene podkladov\u00e9ho n\u00e1stroja, z bud\u00facich \u00faverov a p\u00f4\u017ei\u010diek, zo z\u00e1ruk a z akredit\u00edvov a delty ekvivalenty opci\u00ed. 3) Kladn\u00e1/ z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie a poh\u013ead\u00e1vky/z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov s\u00fa zaraden\u00e9 ako ne\u0161pecifikovan\u00e9 v s\u00falade s NBS Hl\u00e1sen\u00edm o aktu\u00e1lnej a odhadovanej zostatkovej splatnosti akt\u00edv a pas\u00edv. 4) Hodnota \u201ene\u0161pecifikovan\u00e9\u201d pozost\u00e1va najm\u00e4 z \u010distej \u00fa\u010dtovnej hodnoty nespl\u00e1can\u00fdch \u00faverov a technick\u00fdch \u00fa\u010dtov s\u00favisiacich s transakciami kreditn\u00fdch kariet (napr. pou\u017e\u00edvanie POS termin\u00e1lov).\n \n Likvidn\u00e1 poz\u00edcia skupiny zoh\u013ead\u0148uj\u00faca aktu\u00e1lnu zmluvn\u00fa zostatkov\u00fa splatnos\u0165 akt\u00edv a z\u00e1v\u00e4zkov k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Do 12 mesiacov Nad 12 mesiacov Ne\u0161pecifi- kovan\u00e9 Celkom
Akt\u00edva
Pe\u0148a\u017en\u00e9 prostriedky a Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 253 495 \u2013 \u2013 253 495
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 \u2013 \u2013 1 497 618
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie 3) 9 537 51 13 757 23 345
Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdkaz ziskov a str\u00e1t 21 375 \u2013 12 045 33 420
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez ostatn\u00e9 s\u00fahrnn\u00e9 zisky a straty 10 585 81 572 2 300 94 457
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote 4) 3 379 388 14 876 041 375 405 18 630 834
Poh\u013ead\u00e1vky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 68 515 68 515
Dlhodob\u00fd hmotn\u00fd majetok a pr\u00e1vo na u\u017e\u00edvanie akt\u00edva \u2013 \u2013 87 420 87 420
Dlhodob\u00fd nehmotn\u00fd majetok \u2013 \u2013 68 291 68 291
Splatn\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 102 102
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka \u2013 \u2013 55 763 55 763
Ostatn\u00e9 akt\u00edva \u2013 \u2013 90 220 90 220
Akt\u00edva spolu 5 171 998 14 957 664 773 818 20 903 480
Z\u00e1v\u00e4zky
Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie 3) \u2013 \u2013 11 070 11 070
Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote 1) 5 497 633 13 296 559 44 918 18 839 110
Z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov 3) \u2013 \u2013 198 948 198 948
Rezervy na z\u00e1v\u00e4zky \u2013 \u2013 64 764 64 764
Splatn\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok \u2013 \u2013 14 730 14 730
Ostatn\u00e9 z\u00e1v\u00e4zky \u2013 \u2013 76 239 76 239
Z\u00e1v\u00e4zky spolu 5 497 633 13 296 559 410 669 19 204 861
S\u00favahov\u00e1 poz\u00edcia, netto (325 635) 1 661 105 363 149 1 698 619
Pods\u00favahov\u00e1 poz\u00edcia, netto 2) (3 787 843) (130) 4 040 057 252 084
Kumulat\u00edvna s\u00favahov\u00e1 a pods\u00favahov\u00e1 poz\u00edcia (4 113 478) 1 660 975 4 403 206 1 950 703
\n 1) Hodnoty be\u017en\u00fdch \u00fa\u010dtov a vkladn\u00fdch kni\u017eiek s\u00fa vyk\u00e1zan\u00e9 pod\u013ea modelu odhadovanej splatnosti, ktor\u00fd vypo\u010d\u00edtava rozdelenie tak\u00fdchto behavior\u00e1lnych pe\u0148a\u017en\u00fdch tokov v r\u00e1mci likvidity, je zalo\u017een\u00fd na Geometric Brownian Motion (GBM) a ka\u017edoro\u010dne sa prehodnocuje. Hlavnou zlo\u017ekou modelu je historick\u00fd \u010dasov\u00fd rad pozorovan\u00ed. V procese hodnotenia sa realizovan\u00e9 pozorovania porovn\u00e1vaj\u00fa s modelovan\u00fdmi pozorovaniami. V pr\u00edpade v\u00e4\u010d\u0161ej odch\u00fdlky by sa mali prehodnoti\u0165 predpoklady a/alebo parametre modelu. V z\u00e1vislosti od zisten\u00ed presk\u00famania by sa pre model mali pou\u017ei\u0165 nov\u00e9 predpoklady a/alebo nov\u00e9 parametre modelu vypo\u010d\u00edtan\u00e9 z historick\u00fdch pozorovan\u00ed. 2) Pods\u00favahov\u00e1 poz\u00edcia zah\u0155\u0148a poh\u013ead\u00e1vky a z\u00e1v\u00e4zky zo spotov\u00fdch oper\u00e1ci\u00ed, z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi, pri ktor\u00fdch doch\u00e1dza k v\u00fdmene podkladov\u00e9ho n\u00e1stroja, z bud\u00facich \u00faverov a p\u00f4\u017ei\u010diek, zo z\u00e1ruk a z akredit\u00edvov a delty ekvivalenty opci\u00ed. 3) Kladn\u00e1/ z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie a poh\u013ead\u00e1vky/ z\u00e1v\u00e4zky zo zabezpe\u010dovac\u00edch deriv\u00e1tov s\u00fa zaraden\u00e9 ako ne\u0161pecifikovan\u00e9 v s\u00falade s NBS Hl\u00e1sen\u00edm o aktu\u00e1lnej a odhadovanej zostatkovej splatnosti akt\u00edv a pas\u00edv. 4) Hodnota \u201ene\u0161pecifikovan\u00e9\u201d pozost\u00e1va najm\u00e4 z \u010distej \u00fa\u010dtovnej hodnoty nespl\u00e1can\u00fdch \u00faverov a technick\u00fdch \u00fa\u010dtov s\u00favisiacich s transakciami kreditn\u00fdch kariet (napr. pou\u017e\u00edvanie POS termin\u00e1lov). \n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch akt\u00edv t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky 199 216 199 216 199 216 \u2013 \u2013 \u2013
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 343 892 1 343 892 1 343 892 \u2013 \u2013 \u2013
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 25 567 25 567 25 567 \u2013 \u2013 \u2013
\u00davery a preddavky 16 496 019 18 746 063 2 383 775 2 919 905 6 500 645 6 941 738
Dlhov\u00e9 cenn\u00e9 papiere 4 712 050 5 595 750 532 312 324 376 1 711 774 3 027 288
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 848 837 341 774 943 34 005 20 585 7 808
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 50 503 498 390 32 741 73 872 290 303 101 474
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch akt\u00edv t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Pe\u0148a\u017en\u00e9 prostriedky 241 815 241 815 241 815 \u2013 \u2013 \u2013
Pokladni\u010dn\u00e9 zostatky v centr\u00e1lnych bank\u00e1ch 1 497 618 1 497 618 1 497 618 \u2013 \u2013 \u2013
Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie 11 680 11 680 11 680 \u2013 \u2013 \u2013
\u00davery a preddavky 14 680 292 16 855 433 3 099 390 2 378 777 5 408 850 5 968 416
Dlhov\u00e9 cenn\u00e9 papiere 4 056 392 4 777 801 170 877 441 979 1 250 509 2 914 436
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 akt\u00edva:
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 13 757 467 096 416 593 25 993 15 444 9 066
Kladn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 68 515 326 736 28 923 53 743 180 657 63 413
\n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch z\u00e1v\u00e4zkov t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Vklady 17 626 156 17 718 198 16 450 344 958 728 309 126 \u2013
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 3 400 949 3 727 997 490 054 483 919 2 388 255 365 769
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 090 54 090 19 934 7 486 24 852 1 818
Rezervy na z\u00e1v\u00e4zky 63 775 63 775 63 775 \u2013 \u2013 \u2013
Ostatn\u00e9 z\u00e1v\u00e4zky 92 323 92 323 92 323 \u2013 \u2013 \u2013
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 6 448 836 342 775 373 33 190 20 317 7 462
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 141 630 530 435 58 298 84 926 250 173 137 038
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu zmluvnej splatnosti bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2025 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk 696 344 696 344 696 344 \u2013 \u2013 \u2013
Bud\u00face z\u00e1v\u00e4zky z akredit\u00edvov 44 023 44 023 44 023 \u2013 \u2013 \u2013
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov 1 391 069 1 391 069 1 391 069 \u2013 \u2013 \u2013
\n \n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu najskor\u0161ej mo\u017enej zmluvnej splatnosti finan\u010dn\u00fdch z\u00e1v\u00e4zkov t. j. v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Nederiv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Vklady 16 142 785 16 252 946 15 133 767 741 067 377 389 723
Z\u00e1v\u00e4zky z dlhov\u00fdch cenn\u00fdch papierov 2 662 250 2 923 721 114 705 1 002 944 1 676 077 129 995
Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky 54 418 54 418 19 221 7 789 24 533 2 875
Rezervy na z\u00e1v\u00e4zky 64 764 64 764 64 764 \u2013 \u2013 \u2013
Ostatn\u00e9 z\u00e1v\u00e4zky 76 239 76 239 76 239 \u2013 \u2013 \u2013
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Deriv\u00e1tov\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky:
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na obchodovanie 11 070 464 043 414 760 25 273 15 281 8 729
Z\u00e1porn\u00e1 re\u00e1lna hodnota finan\u010dn\u00fdch deriv\u00e1tov na zabezpe\u010denie re\u00e1lnej hodnoty 198 948 340 687 44 461 22 508 120 429 153 289
\n Nasleduj\u00faci preh\u013ead zobrazuje anal\u00fdzu zmluvnej splatnosti bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek v najhor\u0161om mo\u017enom scen\u00e1ri k 31. decembru 2024 (v nediskontovanej hodnote): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Zostatkov\u00e1 splatnos\u0165
\u00da\u010dtovn\u00e1 hodnota Zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky Do 3 mesiacov vr\u00e1tane Od 3 mesiacov do 1 roka vr\u00e1tane Od 1 do 5 rokov vr\u00e1tane Viac ako 5 rokov vr\u00e1tane
Bud\u00face z\u00e1v\u00e4zky
a in\u00e9 pods\u00favahov\u00e9 polo\u017eky:
Bud\u00face z\u00e1v\u00e4zky zo z\u00e1ruk 734 981 734 981 734 981 \u2013 \u2013 \u2013
Bud\u00face z\u00e1v\u00e4zky z akredit\u00edvov 28 636 28 636 28 636 \u2013 \u2013 \u2013
Z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov 1 227 187 1 227 187 1 227 187 \u2013 \u2013 \u2013
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306090056038": { "value": "\n \n \n \n 39. Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky Skupina vykazuje tieto bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Bud\u00face z\u00e1v\u00e4zky: 740 367 763 617
zo z\u00e1ruk 316 361 314 726
z ostatn\u00fdch z\u00e1ruk 379 983 420 255
z akredit\u00edvov 44 023 28 636
Pr\u00eds\u013euby: 4 048 651 3 776 104
z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 1 391 069 1 227 187
do 1 roka 621 294 583 409
dlh\u0161ie ne\u017e 1 rok 769 775 643 778
z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 2 657 582 2 548 917
do 1 roka 1 618 924 1 224 134
dlh\u0161ie ne\u017e 1 rok 1 038 658 1 324 783
Celkom 4 789 018 4 539 721
\n \n \n \n \n \n \n \n Pods\u00favahov\u00e9 z\u00e1v\u00e4zky zo z\u00e1ruk predstavuj\u00fa z\u00e1v\u00e4zky skupiny vykona\u0165 platby v pr\u00edpade neschopnosti klienta plni\u0165 z\u00e1v\u00e4zky vo\u010di tret\u00edm stran\u00e1m. Dokument\u00e1rny akredit\u00edv je neodvolate\u013en\u00fd z\u00e1v\u00e4zok skupiny, ktor\u00e1 ho vystavila na po\u017eiadanie klienta (kupuj\u00faceho) zaplati\u0165 opr\u00e1vnenej osobe (pred\u00e1vaj\u00facemu) alebo preplati\u0165, resp. akceptova\u0165, zmenky vystaven\u00e9 opr\u00e1vnenou osobou po predlo\u017een\u00ed stanoven\u00fdch dokumentov za predpokladu, \u017ee s\u00fa splnen\u00e9 v\u0161etky vz\u0165ahy a podmienky akredit\u00edvu. Dokument\u00e1rne akredit\u00edvy s\u00fa kryt\u00e9 z\u00e1bezpekami v z\u00e1vislosti od schopnosti klienta spl\u00e1ca\u0165 \u00faver a pod\u013ea rovnak\u00fdch z\u00e1sad ako z\u00e1ruky alebo \u00favery. Hlavn\u00fdm cie\u013eom ne\u010derpan\u00fdch \u00faverov\u00fdch limitov (\u00faverov\u00fdch pr\u00eds\u013eubov) je zabezpe\u010di\u0165, aby mal klient k dispoz\u00edcii po\u017eadovan\u00e9 finan\u010dn\u00e9 prostriedky. Pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver, ktor\u00e9 vystavila skupina, zah\u0155\u0148aj\u00fa vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby a nevyu\u017eit\u00fa \u010das\u0165 schv\u00e1len\u00fdch kontokorentn\u00fdch \u00faverov. Riziko spojen\u00e9 s pods\u00favahov\u00fdmi finan\u010dn\u00fdmi pr\u00eds\u013eubmi a potenci\u00e1lnymi z\u00e1v\u00e4zkami sa posudzuje rovnako ako pri klientskych \u00faveroch, pri\u010dom sa zoh\u013ead\u0148uje finan\u010dn\u00e1 situ\u00e1cia a aktivity subjektu, ktor\u00e9mu skupina poskytla z\u00e1ruku, ako aj prijat\u00e1 z\u00e1bezpeka. K 31. decembru 2025 vytvorila skupina na uveden\u00e9 rizik\u00e1 rezervy vo v\u00fd\u0161ke 14 717 tis. EUR (31. december 2024: 10 709 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Ostatn\u00e9 podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 s\u00fa v hodnote 2 190 tis. EUR (31. december 2024: 420 tis. EUR). Preh\u013ead kvality bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d. S\u00fadne spory V r\u00e1mci svojej riadnej \u010dinnosti je skupina \u00fa\u010dastn\u00edkom r\u00f4znych s\u00fadnych sporov a \u017eal\u00f4b. Ka\u017ed\u00e9 sporov\u00e9 konanie podlieha osobitn\u00e9mu re\u017eimu sledovania a pravideln\u00e9mu prehodnocovaniu v r\u00e1mci \u0161tandardn\u00fdch postupov skupiny. V pr\u00edpade v\u00fdznamn\u00fdch s\u00fadnych sporov skupina spolupracuje s extern\u00fdmi pr\u00e1vnikmi a predstavenstvo banky je pravidelne informovan\u00e9 o zmen\u00e1ch v s\u00fadnych sporoch. V roku 2025 skupina neeviduje nov\u00e9 v\u00fdznamn\u00e9 s\u00fadne spory a v niektor\u00fdch dlhoro\u010dn\u00fdch s\u00fadnych sporoch skupina zaznamenala priazniv\u00fd v\u00fdvoj. Z\u00e1sadou skupiny je nezverej\u0148ova\u0165 podrobnosti o prebiehaj\u00facich s\u00fadnych sporoch v pr\u00edpadoch, ke\u010f by tak\u00e9to zverejnenie mohlo vies\u0165 k pred\u010dasn\u00fdm \u00fasudkom. T\u00e1to z\u00e1sada je v s\u00falade s IAS 37.92. Najv\u00fdznamnej\u0161ie s\u00fadne konanie sa t\u00fdka poskytnut\u00fdch \u00faverov\u00fdch prostriedkov a \u00fadajn\u00e9ho poru\u0161enia zmluvy zo strany skupiny t\u00fdm, \u017ee neuskuto\u010dnila platobn\u00e9 pr\u00edkazy a nepred\u013a\u017eila \u00faverov\u00e9 linky, \u010do v kone\u010dnom d\u00f4sledku \u00fadajne viedlo k ukon\u010deniu obchodn\u00fdch \u010dinnost\u00ed klienta a dvom s\u00favisiacim s\u00fadnym sporom o n\u00e1hradu \u0161kody a u\u0161l\u00e9ho zisku. V skor\u0161om z nich prvostup\u0148ov\u00fd a druhostup\u0148ov\u00fd s\u00fad zamietol uplatnen\u00fd n\u00e1rok a dovolac\u00ed s\u00fad odmietol dovolanie. K 31. decembru 2025 s\u00fa v\u0161ak oba uveden\u00e9 spory pr\u00e1voplatne ukon\u010den\u00e9. V skor\u0161om konan\u00ed do\u0161lo k zamietnutiu uplatnen\u00e9ho n\u00e1roku. V neskor\u0161om konan\u00ed do\u0161lo k zastaveniu konania. Pod\u013ea n\u00e1zoru skupiny boli obe \u017ealoby \u0161pekulat\u00edvne. Skupina k 31. decembru 2025 presk\u00famala stav s\u00fadnych sporov, pri\u010dom zoh\u013eadnila v\u00fd\u0161ku \u017ealovan\u00fdch n\u00e1rokov a po\u017eiadavky IFRS v s\u00favislosti vyk\u00e1zan\u00edm rezerv a podmienen\u00fdch z\u00e1v\u00e4zkov v sume 497 tis. EUR (31. december 2024: 3 421 tis. EUR), ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie. Ak je pravdepodobn\u00e9, \u017ee skupina bude musie\u0165 n\u00e1rok vyrovna\u0165 a odhad v\u00fd\u0161ky n\u00e1roku mo\u017eno spo\u013eahlivo ur\u010di\u0165, skupina vytv\u00e1ra rezervu. Celkov\u00e1 v\u00fd\u0161ka rezervy na s\u00fadne spory je vo v\u00fd\u0161ke 11 016 tis. EUR (31. december 2024: 22 285 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Pokles rezervy je sp\u00f4soben\u00fd najm\u00e4 rozpusten\u00edm jedn\u00e9ho v\u00fdznamn\u00e9ho s\u00fadneho sporu v priebehu\n \n \n \n \n \n \n \n roka 2025. Skupina pri ur\u010den\u00ed v\u00fd\u0161ky rezerv vykon\u00e1va profesion\u00e1lny odhad a spolieha sa na rady pr\u00e1vneho poradcu, pri\u010dom berie do \u00favahy v\u0161etky okolnosti pr\u00edpadu a zoh\u013ead\u0148uje v\u0161etky dostupn\u00e9 faktory vr\u00e1tane aplikovania verejne dostupn\u00fdch inform\u00e1ci\u00ed oh\u013eadom s\u00fadnych sporov v Slovenskej republike z minulosti. Oh\u013eadom v\u00fdznamn\u00fdch \u00fa\u010dtovn\u00fdch odhadov vi\u010f bod II pozn\u00e1mok. \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306095001221": { "value": "\n \n \n 39. Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky Skupina vykazuje tieto bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Bud\u00face z\u00e1v\u00e4zky: 740 367 763 617
zo z\u00e1ruk 316 361 314 726
z ostatn\u00fdch z\u00e1ruk 379 983 420 255
z akredit\u00edvov 44 023 28 636
Pr\u00eds\u013euby: 4 048 651 3 776 104
z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 1 391 069 1 227 187
do 1 roka 621 294 583 409
dlh\u0161ie ne\u017e 1 rok 769 775 643 778
z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 2 657 582 2 548 917
do 1 roka 1 618 924 1 224 134
dlh\u0161ie ne\u017e 1 rok 1 038 658 1 324 783
Celkom 4 789 018 4 539 721
\n \n \n \n \n \n Pods\u00favahov\u00e9 z\u00e1v\u00e4zky zo z\u00e1ruk predstavuj\u00fa z\u00e1v\u00e4zky skupiny vykona\u0165 platby v pr\u00edpade neschopnosti klienta plni\u0165 z\u00e1v\u00e4zky vo\u010di tret\u00edm stran\u00e1m. Dokument\u00e1rny akredit\u00edv je neodvolate\u013en\u00fd z\u00e1v\u00e4zok skupiny, ktor\u00e1 ho vystavila na po\u017eiadanie klienta (kupuj\u00faceho) zaplati\u0165 opr\u00e1vnenej osobe (pred\u00e1vaj\u00facemu) alebo preplati\u0165, resp. akceptova\u0165, zmenky vystaven\u00e9 opr\u00e1vnenou osobou po predlo\u017een\u00ed stanoven\u00fdch dokumentov za predpokladu, \u017ee s\u00fa splnen\u00e9 v\u0161etky vz\u0165ahy a podmienky akredit\u00edvu. Dokument\u00e1rne akredit\u00edvy s\u00fa kryt\u00e9 z\u00e1bezpekami v z\u00e1vislosti od schopnosti klienta spl\u00e1ca\u0165 \u00faver a pod\u013ea rovnak\u00fdch z\u00e1sad ako z\u00e1ruky alebo \u00favery. Hlavn\u00fdm cie\u013eom ne\u010derpan\u00fdch \u00faverov\u00fdch limitov (\u00faverov\u00fdch pr\u00eds\u013eubov) je zabezpe\u010di\u0165, aby mal klient k dispoz\u00edcii po\u017eadovan\u00e9 finan\u010dn\u00e9 prostriedky. Pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver, ktor\u00e9 vystavila skupina, zah\u0155\u0148aj\u00fa vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby a nevyu\u017eit\u00fa \u010das\u0165 schv\u00e1len\u00fdch kontokorentn\u00fdch \u00faverov. Riziko spojen\u00e9 s pods\u00favahov\u00fdmi finan\u010dn\u00fdmi pr\u00eds\u013eubmi a potenci\u00e1lnymi z\u00e1v\u00e4zkami sa posudzuje rovnako ako pri klientskych \u00faveroch, pri\u010dom sa zoh\u013ead\u0148uje finan\u010dn\u00e1 situ\u00e1cia a aktivity subjektu, ktor\u00e9mu skupina poskytla z\u00e1ruku, ako aj prijat\u00e1 z\u00e1bezpeka. K 31. decembru 2025 vytvorila skupina na uveden\u00e9 rizik\u00e1 rezervy vo v\u00fd\u0161ke 14 717 tis. EUR (31. december 2024: 10 709 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Ostatn\u00e9 podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 s\u00fa v hodnote 2 190 tis. EUR (31. december 2024: 420 tis. EUR). Preh\u013ead kvality bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d. S\u00fadne spory V r\u00e1mci svojej riadnej \u010dinnosti je skupina \u00fa\u010dastn\u00edkom r\u00f4znych s\u00fadnych sporov a \u017eal\u00f4b. Ka\u017ed\u00e9 sporov\u00e9 konanie podlieha osobitn\u00e9mu re\u017eimu sledovania a pravideln\u00e9mu prehodnocovaniu v r\u00e1mci \u0161tandardn\u00fdch postupov skupiny. V pr\u00edpade v\u00fdznamn\u00fdch s\u00fadnych sporov skupina spolupracuje s extern\u00fdmi pr\u00e1vnikmi a predstavenstvo banky je pravidelne informovan\u00e9 o zmen\u00e1ch v s\u00fadnych sporoch. V roku 2025 skupina neeviduje nov\u00e9 v\u00fdznamn\u00e9 s\u00fadne spory a v niektor\u00fdch dlhoro\u010dn\u00fdch s\u00fadnych sporoch skupina zaznamenala priazniv\u00fd v\u00fdvoj. Z\u00e1sadou skupiny je nezverej\u0148ova\u0165 podrobnosti o prebiehaj\u00facich s\u00fadnych sporoch v pr\u00edpadoch, ke\u010f by tak\u00e9to zverejnenie mohlo vies\u0165 k pred\u010dasn\u00fdm \u00fasudkom. T\u00e1to z\u00e1sada je v s\u00falade s IAS 37.92. Najv\u00fdznamnej\u0161ie s\u00fadne konanie sa t\u00fdka poskytnut\u00fdch \u00faverov\u00fdch prostriedkov a \u00fadajn\u00e9ho poru\u0161enia zmluvy zo strany skupiny t\u00fdm, \u017ee neuskuto\u010dnila platobn\u00e9 pr\u00edkazy a nepred\u013a\u017eila \u00faverov\u00e9 linky, \u010do v kone\u010dnom d\u00f4sledku \u00fadajne viedlo k ukon\u010deniu obchodn\u00fdch \u010dinnost\u00ed klienta a dvom s\u00favisiacim s\u00fadnym sporom o n\u00e1hradu \u0161kody a u\u0161l\u00e9ho zisku. V skor\u0161om z nich prvostup\u0148ov\u00fd a druhostup\u0148ov\u00fd s\u00fad zamietol uplatnen\u00fd n\u00e1rok a dovolac\u00ed s\u00fad odmietol dovolanie. K 31. decembru 2025 s\u00fa v\u0161ak oba uveden\u00e9 spory pr\u00e1voplatne ukon\u010den\u00e9. V skor\u0161om konan\u00ed do\u0161lo k zamietnutiu uplatnen\u00e9ho n\u00e1roku. V neskor\u0161om konan\u00ed do\u0161lo k zastaveniu konania. Pod\u013ea n\u00e1zoru skupiny boli obe \u017ealoby \u0161pekulat\u00edvne. Skupina k 31. decembru 2025 presk\u00famala stav s\u00fadnych sporov, pri\u010dom zoh\u013eadnila v\u00fd\u0161ku \u017ealovan\u00fdch n\u00e1rokov a po\u017eiadavky IFRS v s\u00favislosti vyk\u00e1zan\u00edm rezerv a podmienen\u00fdch z\u00e1v\u00e4zkov v sume 497 tis. EUR (31. december 2024: 3 421 tis. EUR), ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie. Ak je pravdepodobn\u00e9, \u017ee skupina bude musie\u0165 n\u00e1rok vyrovna\u0165 a odhad v\u00fd\u0161ky n\u00e1roku mo\u017eno spo\u013eahlivo ur\u010di\u0165, skupina vytv\u00e1ra rezervu. Celkov\u00e1 v\u00fd\u0161ka rezervy na s\u00fadne spory je vo v\u00fd\u0161ke 11 016 tis. EUR (31. december 2024: 22 285 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Pokles rezervy je sp\u00f4soben\u00fd najm\u00e4 rozpusten\u00edm jedn\u00e9ho v\u00fdznamn\u00e9ho s\u00fadneho sporu v priebehu\n \n \n \n \n \n roka 2025. Skupina pri ur\u010den\u00ed v\u00fd\u0161ky rezerv vykon\u00e1va profesion\u00e1lny odhad a spolieha sa na rady pr\u00e1vneho poradcu, pri\u010dom berie do \u00favahy v\u0161etky okolnosti pr\u00edpadu a zoh\u013ead\u0148uje v\u0161etky dostupn\u00e9 faktory vr\u00e1tane aplikovania verejne dostupn\u00fdch inform\u00e1ci\u00ed oh\u013eadom s\u00fadnych sporov v Slovenskej republike z minulosti. Oh\u013eadom v\u00fdznamn\u00fdch \u00fa\u010dtovn\u00fdch odhadov vi\u010f bod II pozn\u00e1mok. \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306100413760": { "value": "\n \n 39. Bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky Skupina vykazuje tieto bud\u00face z\u00e1v\u00e4zky a in\u00e9 pods\u00favahov\u00e9 polo\u017eky: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Bud\u00face z\u00e1v\u00e4zky: 740 367 763 617
zo z\u00e1ruk 316 361 314 726
z ostatn\u00fdch z\u00e1ruk 379 983 420 255
z akredit\u00edvov 44 023 28 636
Pr\u00eds\u013euby: 4 048 651 3 776 104
z neodvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 1 391 069 1 227 187
do 1 roka 621 294 583 409
dlh\u0161ie ne\u017e 1 rok 769 775 643 778
z odvolate\u013en\u00fdch \u00faverov\u00fdch pr\u00eds\u013eubov: 2 657 582 2 548 917
do 1 roka 1 618 924 1 224 134
dlh\u0161ie ne\u017e 1 rok 1 038 658 1 324 783
Celkom 4 789 018 4 539 721
\n \n \n \n Pods\u00favahov\u00e9 z\u00e1v\u00e4zky zo z\u00e1ruk predstavuj\u00fa z\u00e1v\u00e4zky skupiny vykona\u0165 platby v pr\u00edpade neschopnosti klienta plni\u0165 z\u00e1v\u00e4zky vo\u010di tret\u00edm stran\u00e1m. Dokument\u00e1rny akredit\u00edv je neodvolate\u013en\u00fd z\u00e1v\u00e4zok skupiny, ktor\u00e1 ho vystavila na po\u017eiadanie klienta (kupuj\u00faceho) zaplati\u0165 opr\u00e1vnenej osobe (pred\u00e1vaj\u00facemu) alebo preplati\u0165, resp. akceptova\u0165, zmenky vystaven\u00e9 opr\u00e1vnenou osobou po predlo\u017een\u00ed stanoven\u00fdch dokumentov za predpokladu, \u017ee s\u00fa splnen\u00e9 v\u0161etky vz\u0165ahy a podmienky akredit\u00edvu. Dokument\u00e1rne akredit\u00edvy s\u00fa kryt\u00e9 z\u00e1bezpekami v z\u00e1vislosti od schopnosti klienta spl\u00e1ca\u0165 \u00faver a pod\u013ea rovnak\u00fdch z\u00e1sad ako z\u00e1ruky alebo \u00favery. Hlavn\u00fdm cie\u013eom ne\u010derpan\u00fdch \u00faverov\u00fdch limitov (\u00faverov\u00fdch pr\u00eds\u013eubov) je zabezpe\u010di\u0165, aby mal klient k dispoz\u00edcii po\u017eadovan\u00e9 finan\u010dn\u00e9 prostriedky. Pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver, ktor\u00e9 vystavila skupina, zah\u0155\u0148aj\u00fa vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby a nevyu\u017eit\u00fa \u010das\u0165 schv\u00e1len\u00fdch kontokorentn\u00fdch \u00faverov. Riziko spojen\u00e9 s pods\u00favahov\u00fdmi finan\u010dn\u00fdmi pr\u00eds\u013eubmi a potenci\u00e1lnymi z\u00e1v\u00e4zkami sa posudzuje rovnako ako pri klientskych \u00faveroch, pri\u010dom sa zoh\u013ead\u0148uje finan\u010dn\u00e1 situ\u00e1cia a aktivity subjektu, ktor\u00e9mu skupina poskytla z\u00e1ruku, ako aj prijat\u00e1 z\u00e1bezpeka. K 31. decembru 2025 vytvorila skupina na uveden\u00e9 rizik\u00e1 rezervy vo v\u00fd\u0161ke 14 717 tis. EUR (31. december 2024: 10 709 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Ostatn\u00e9 podmienen\u00e9 z\u00e1v\u00e4zky k 31. decembru 2025 s\u00fa v hodnote 2 190 tis. EUR (31. december 2024: 420 tis. EUR). Preh\u013ead kvality bud\u00facich z\u00e1v\u00e4zkov a in\u00fdch pods\u00favahov\u00fdch polo\u017eiek je uveden\u00fd v pozn\u00e1mke \u201eRizik\u00e1\u201d. S\u00fadne spory V r\u00e1mci svojej riadnej \u010dinnosti je skupina \u00fa\u010dastn\u00edkom r\u00f4znych s\u00fadnych sporov a \u017eal\u00f4b. Ka\u017ed\u00e9 sporov\u00e9 konanie podlieha osobitn\u00e9mu re\u017eimu sledovania a pravideln\u00e9mu prehodnocovaniu v r\u00e1mci \u0161tandardn\u00fdch postupov skupiny. V pr\u00edpade v\u00fdznamn\u00fdch s\u00fadnych sporov skupina spolupracuje s extern\u00fdmi pr\u00e1vnikmi a predstavenstvo banky je pravidelne informovan\u00e9 o zmen\u00e1ch v s\u00fadnych sporoch. V roku 2025 skupina neeviduje nov\u00e9 v\u00fdznamn\u00e9 s\u00fadne spory a v niektor\u00fdch dlhoro\u010dn\u00fdch s\u00fadnych sporoch skupina zaznamenala priazniv\u00fd v\u00fdvoj. Z\u00e1sadou skupiny je nezverej\u0148ova\u0165 podrobnosti o prebiehaj\u00facich s\u00fadnych sporoch v pr\u00edpadoch, ke\u010f by tak\u00e9to zverejnenie mohlo vies\u0165 k pred\u010dasn\u00fdm \u00fasudkom. T\u00e1to z\u00e1sada je v s\u00falade s IAS 37.92. Najv\u00fdznamnej\u0161ie s\u00fadne konanie sa t\u00fdka poskytnut\u00fdch \u00faverov\u00fdch prostriedkov a \u00fadajn\u00e9ho poru\u0161enia zmluvy zo strany skupiny t\u00fdm, \u017ee neuskuto\u010dnila platobn\u00e9 pr\u00edkazy a nepred\u013a\u017eila \u00faverov\u00e9 linky, \u010do v kone\u010dnom d\u00f4sledku \u00fadajne viedlo k ukon\u010deniu obchodn\u00fdch \u010dinnost\u00ed klienta a dvom s\u00favisiacim s\u00fadnym sporom o n\u00e1hradu \u0161kody a u\u0161l\u00e9ho zisku. V skor\u0161om z nich prvostup\u0148ov\u00fd a druhostup\u0148ov\u00fd s\u00fad zamietol uplatnen\u00fd n\u00e1rok a dovolac\u00ed s\u00fad odmietol dovolanie. K 31. decembru 2025 s\u00fa v\u0161ak oba uveden\u00e9 spory pr\u00e1voplatne ukon\u010den\u00e9. V skor\u0161om konan\u00ed do\u0161lo k zamietnutiu uplatnen\u00e9ho n\u00e1roku. V neskor\u0161om konan\u00ed do\u0161lo k zastaveniu konania. Pod\u013ea n\u00e1zoru skupiny boli obe \u017ealoby \u0161pekulat\u00edvne. Skupina k 31. decembru 2025 presk\u00famala stav s\u00fadnych sporov, pri\u010dom zoh\u013eadnila v\u00fd\u0161ku \u017ealovan\u00fdch n\u00e1rokov a po\u017eiadavky IFRS v s\u00favislosti vyk\u00e1zan\u00edm rezerv a podmienen\u00fdch z\u00e1v\u00e4zkov v sume 497 tis. EUR (31. december 2024: 3 421 tis. EUR), ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou pods\u00favahovej evidencie. Ak je pravdepodobn\u00e9, \u017ee skupina bude musie\u0165 n\u00e1rok vyrovna\u0165 a odhad v\u00fd\u0161ky n\u00e1roku mo\u017eno spo\u013eahlivo ur\u010di\u0165, skupina vytv\u00e1ra rezervu. Celkov\u00e1 v\u00fd\u0161ka rezervy na s\u00fadne spory je vo v\u00fd\u0161ke 11 016 tis. EUR (31. december 2024: 22 285 tis. EUR), pozn\u00e1mka \u201eRezervy na z\u00e1v\u00e4zky\u201d. Pokles rezervy je sp\u00f4soben\u00fd najm\u00e4 rozpusten\u00edm jedn\u00e9ho v\u00fdznamn\u00e9ho s\u00fadneho sporu v priebehu\n \n \n \n roka 2025. Skupina pri ur\u010den\u00ed v\u00fd\u0161ky rezerv vykon\u00e1va profesion\u00e1lny odhad a spolieha sa na rady pr\u00e1vneho poradcu, pri\u010dom berie do \u00favahy v\u0161etky okolnosti pr\u00edpadu a zoh\u013ead\u0148uje v\u0161etky dostupn\u00e9 faktory vr\u00e1tane aplikovania verejne dostupn\u00fdch inform\u00e1ci\u00ed oh\u013eadom s\u00fadnych sporov v Slovenskej republike z minulosti. Oh\u013eadom v\u00fdznamn\u00fdch \u00fa\u010dtovn\u00fdch odhadov vi\u010f bod II pozn\u00e1mok. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306162428281": { "value": "\n 41. Spriaznen\u00e9 osoby Spriaznen\u00e9 osoby v banke predstavuj\u00fa: a ) RBI predstavuje matersk\u00fa spolo\u010dnos\u0165 Raiffeisen Bank International, b ) Skupina RBI predstavuje dc\u00e9rske a pridru\u017een\u00e9 spolo\u010dnosti patriace do skupina materskej spolo\u010dnosti Raiffeisen Bank International, ktor\u00e9 vlastn\u00ed priamo alebo nepriamo prostredn\u00edctvom svojich dc\u00e9rskych spolo\u010dnost\u00ed s v\u00fdnimkou bankou vlastnen\u00fdch dc\u00e9rskych a pridru\u017een\u00fdch spolo\u010dnost\u00ed, ktor\u00e9 sa vykazuj\u00fa samostatne, c ) \u0160tatut\u00e1rne org\u00e1ny a dozorn\u00e1 rada reprezentuj\u00fa osoby, ktor\u00e9 s\u00fa s\u00fa\u010das\u0165ou k\u013e\u00fa\u010dov\u00e9ho riadiaceho person\u00e1lu banky alebo jej materskej spolo\u010dnosti, d ) Ostatn\u00e9 spriaznen\u00e9 strany predstavuj\u00fa bl\u00edzkych rodinn\u00fdch pr\u00edslu\u0161n\u00edkov \u010dlenov riadiaceho person\u00e1lu banky \u2013 predstavenstvo a dozorn\u00e1 rada. S\u00fa\u010das\u0165ou ostatn\u00fdch spriaznen\u00fdch str\u00e1n s\u00fa taktie\u017e in\u00e9 spriaznen\u00e9 osoby vo vz\u0165ahu k banke. Pri posudzovan\u00ed vz\u0165ahov s ka\u017edou spriaznenou osobou sa kladie d\u00f4raz na podstatu vz\u0165ahu, nielen na pr\u00e1vnu formu. V r\u00e1mci be\u017enej \u010dinnosti vstupuje skupina do viacer\u00fdch bankov\u00fdch transakci\u00ed so spriaznen\u00fdmi stranami. Bankov\u00e9 transakcie sa uskuto\u010dnili za be\u017en\u00fdch podmienok a vz\u0165ahov a za trhov\u00e9 ceny. Akt\u00edva, z\u00e1v\u00e4zky, pr\u00eds\u013euby, vystaven\u00e9 z\u00e1ruky a prijat\u00e9 z\u00e1ruky t\u00fdkaj\u00face sa spriaznen\u00fdch os\u00f4b k 31. decembru 2025: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spriaznen\u00e9 osoby* RBI Skupina RBI \u0160tatut\u00e1rne org\u00e1ny a dozorn\u00e1 rada** Ostatn\u00e9 spriaznen\u00e9 osoby Celkom
\u00davery a be\u017en\u00e9 \u00fa\u010dty poskytnut\u00e9 bank\u00e1m a klientom 98 872 197 916 900 4 292 301 980
Poh\u013ead\u00e1vky z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi 55 551 \u2013 \u2013 \u2013 55 551
Ostatn\u00e9 akt\u00edva 200 1 304 \u2013 \u2013 1 504
Vklady a be\u017en\u00e9 \u00fa\u010dty b\u00e1nk a klientov 12 266 8 966 2 546 937 24 715
Z\u00e1v\u00e4zky z transakci\u00ed
s finan\u010dn\u00fdmi deriv\u00e1tmi 145 686 13 \u2013 \u2013 145 699
Podriaden\u00e9 dlhy 135 905 \u2013 \u2013 \u2013 135 905
Ostatn\u00e9 z\u00e1v\u00e4zky 10 170 2 136 \u2013 \u2013 12 306
Vystaven\u00e9 z\u00e1ruky 35 952 12 487 \u2013 \u2013 48 439
\u00daverov\u00e9 pr\u00eds\u013euby 45 000 8 544 132 49 53 725
\n * Skupiny spriaznen\u00fdch os\u00f4b pod\u013ea defin\u00edcie IAS 24 ** Vr\u00e1tane \u010dlenov predstavenstva RBI \n \n Akt\u00edva, z\u00e1v\u00e4zky, pr\u00eds\u013euby, vystaven\u00e9 z\u00e1ruky a prijat\u00e9 z\u00e1ruky t\u00fdkaj\u00face sa spriaznen\u00fdch os\u00f4b k 31. decembra 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spriaznen\u00e9 osoby* RBI Skupina RBI \u0160tatut\u00e1rne org\u00e1ny a dozorn\u00e1 rada** Ostatn\u00e9 spriaznen\u00e9 osoby Celkom
\u00davery a be\u017en\u00e9 \u00fa\u010dty poskytnut\u00e9 bank\u00e1m a klientom 129 123 51 819 1 099 3 801 185 842
Poh\u013ead\u00e1vky z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi 79 318 \u2013 \u2013 \u2013 79 318
Ostatn\u00e9 akt\u00edva 581 1 206 \u2013 \u2013 1 787
Vklady a be\u017en\u00e9 \u00fa\u010dty b\u00e1nk a klientov 17 590 11 298 1 733 622 31 243
Z\u00e1v\u00e4zky z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi 204 640 27 \u2013 \u2013 204 667
Podriaden\u00e9 dlhy 136 126 \u2013 \u2013 \u2013 136 126
Ostatn\u00e9 z\u00e1v\u00e4zky 11 439 346 \u2013 \u2013 11 785
Vystaven\u00e9 z\u00e1ruky 61 950 17 282 \u2013 \u2013 79 232
\u00daverov\u00e9 pr\u00eds\u013euby 37 000 3 532 116 825 41 473
\n * Skupiny spriaznen\u00fdch os\u00f4b pod\u013ea defin\u00edcie IAS 24 ** Vr\u00e1tane \u010dlenov predstavenstva RBI V\u00fdnosy a n\u00e1klady t\u00fdkaj\u00face sa spriaznen\u00fdch os\u00f4b k 31. decembru 2025: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spriaznen\u00e9 osoby* RBI Skupina RBI \u0160tatut\u00e1rny org\u00e1n a dozorn\u00e1 rada Ostatn\u00e9 spriaznen\u00e9 osoby Celkom
\u00darokov\u00e9 a dividendov\u00e9 v\u00fdnosy 10 870 2 503 16 105 13 494
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed 1 455 605 \u2013 \u2013 2 060
Nerealizovan\u00fd zisk (strata) z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi 39 902 18 \u2013 \u2013 39 920
Prev\u00e1dzkov\u00e9 v\u00fdnosy 3 312 96 \u2013 \u2013 3 408
\u00darokov\u00e9 n\u00e1klady (44 526) (2) (24) (127) (44 679)
N\u00e1klady na poplatky a prov\u00edzie (1 185) (13 680) \u2013 \u2013 (14 865)
V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady (12 617) (290) (5 668)** \u2013 (18 575)
Celkom (2 789) (10 750) (5 676) (22) (19 237)
\n * Skupiny spriaznen\u00fdch os\u00f4b pod\u013ea defin\u00edcie IAS 24 ** Mzdy a odmeny \u010dlenov predstavenstva, dozornej rady a prokuristov \n \n V\u00fdnosy a n\u00e1klady t\u00fdkaj\u00face sa spriaznen\u00fdch os\u00f4b k 31. decembru 2024: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Spriaznen\u00e9 osoby* RBI Skupina RBI \u0160tatut\u00e1rny org\u00e1n a dozorn\u00e1 rada Ostatn\u00e9 spriaznen\u00e9 osoby Celkom
\u00darokov\u00e9 a dividendov\u00e9 v\u00fdnosy 168 708 3 794 17 80 172 599
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed 940 619 \u2013 \u2013 1 559
Nerealizovan\u00fd zisk (strata) z transakci\u00ed s finan\u010dn\u00fdmi deriv\u00e1tmi 16 988 37 \u2013 \u2013 17 025
Prev\u00e1dzkov\u00e9 v\u00fdnosy 3 249 120 \u2013 \u2013 3 369
\u00darokov\u00e9 n\u00e1klady (195 931) (22) (26) (102) (196 081)
N\u00e1klady na poplatky a prov\u00edzie (1 189) (12 358) \u2013 \u2013 (13 547)
V\u0161eobecn\u00e9 administrat\u00edvne n\u00e1klady (11 721) (163) (5 266)** \u2013 (17 150)
Celkom (18 956) (7 973) (5 275) (22) (32 226)
\n * Skupiny spriaznen\u00fdch os\u00f4b pod\u013ea defin\u00edcie IAS 24 ** Mzdy a odmeny \u010dlenov predstavenstva, dozornej rady a prokuristov \u010clenom \u0161tatut\u00e1rnemu org\u00e1nu materskej spolo\u010dnosti boli v priebehu roka 2025 a 2024 vyplaten\u00e9 nasleduj\u00face odmeny: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Kr\u00e1tkodob\u00e9 zamestnaneck\u00e9 po\u017eitky 3 974 3 752
D\u00f4chodky \u2013 \u2013
Ostatn\u00e9 dlhodob\u00e9 po\u017eitky \u2013 \u2013
Po\u017eitky po skon\u010den\u00ed zamestnania \u2013 \u2013
Po\u017eitky vypl\u00e1can\u00e9 z podielov \u2013 \u2013
Celkom 3 974 3 752
\n \u010clenovia \u0161tatut\u00e1rneho org\u00e1nu vlastnia prioritn\u00e9 akcie Tatra banky. Podmienky prioritn\u00fdch akci\u00ed s\u00fa pop\u00edsan\u00e9 v pozn\u00e1mke \u201eVlastn\u00e9 imanie\u201c. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306163118250": { "value": "\n 42. Priemern\u00fd po\u010det zamestnancov Skupina mala tak\u00fdto priemern\u00fd po\u010det zamestnancov: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Zamestnanci skupiny 3 566 3 539
z toho: \u010dlenovia predstavenstva 7 7
Celkom 3 566 3 539
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260310130726303": { "value": "\n 43. Riadenie kapit\u00e1lu V s\u00falade s prijat\u00fdmi legislat\u00edvnymi normami zn\u00e1mymi ako Basel IV (Nariaden\u00edm Eur\u00f3pskeho parlamentu a Rady (E\u00da) \u010d. 575/2013 z 26. j\u00fana 2013 o prudenci\u00e1lnych po\u017eiadavk\u00e1ch na \u00faverov\u00e9 in\u0161tit\u00facie a investi\u010dn\u00e9 spolo\u010dnosti, ktor\u00e9 je priamo uplatnite\u013en\u00e9 vo v\u0161etk\u00fdch \u010dlensk\u00fdch \u0161t\u00e1toch od 1. janu\u00e1ra 2015 a Smernicou Eur\u00f3pskeho parlamentu a Rady 2013/36/E\u00da z 26. j\u00fana 2013 o pr\u00edstupe k \u010dinnosti \u00faverov\u00fdch in\u0161tit\u00faci\u00ed a prudenci\u00e1lnom doh\u013eade nad \u00faverov\u00fdmi in\u0161tit\u00faciami a investi\u010dn\u00fdmi spolo\u010dnos\u0165ami) skupina uplat\u0148uje striktnej\u0161ie pravidl\u00e1 na dodr\u017eiavanie po\u017eiadaviek v oblasti kapit\u00e1lovej primeranosti, likvidity a majetkovej anga\u017eovanosti, aby zabezpe\u010dila bezprobl\u00e9mov\u00e9 plnenie t\u00fdchto noriem pri zachovan\u00ed po\u017eadovanej miery rizikov\u00e9ho apet\u00edtu, v\u00fdkonnosti portf\u00f3lia a n\u00e1vratnosti kapit\u00e1lu. Koncepcia, metodika a dokument\u00e1cia pre aktivity v oblasti Basel IV sa pripravuj\u00fa v \u00fazkej spolupr\u00e1ci s Raiffeisen Bank International AG pri zachovan\u00ed lok\u00e1lnych \u0161pecif\u00edk skupiny a cel\u00e9ho bankov\u00e9ho prostredia. V pr\u00edpade kreditn\u00e9ho rizika skupina k d\u00e1tumu \u00fa\u010dtovnej z\u00e1vierky pou\u017e\u00edvala na v\u00fdpo\u010det po\u017eiadavky na regulat\u00f3rny kapit\u00e1l na krytie kreditn\u00e9ho rizika \u0161tandardizovan\u00fd pr\u00edstup a pr\u00edstup intern\u00fdch ratingov. Z\u00e1kladn\u00fd pr\u00edstup intern\u00fdch ratingov skupina pou\u017e\u00edva pre preva\u017en\u00fa \u010das\u0165 neretailov\u00e9ho portf\u00f3lia. Pre preva\u017en\u00fa \u010das\u0165 retailov\u00e9ho portf\u00f3lia sa pou\u017e\u00edva pokro\u010dil\u00fd pr\u00edstup intern\u00fdch ratingov. IRB pr\u00edstup sa pou\u017e\u00edva pre centr\u00e1lne banky, in\u0161tit\u00facie, podnikate\u013esk\u00e9 subjekty (vr\u00e1tane projektov\u00e9ho financovania, pois\u0165ovn\u00ed, leasingov\u00fdch spolo\u010dnost\u00ed a finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed) od 1. janu\u00e1ra 2009, od 1. apr\u00edla 2010 pre retailov\u00fa \u010das\u0165 portf\u00f3lia a od 1. decembra 2013 pre SME klientov. V s\u00favislosti so schv\u00e1len\u00fdm IRB pr\u00edstupom skupina kontinu\u00e1lne prehodnocuje v\u00fdkonnos\u0165 svojich ratingov\u00fdch modelov s n\u00e1sledn\u00fdm zabezpe\u010dovan\u00edm po\u017eadovanej v\u00fdkonnosti modelov. ECB 11. okt\u00f3bra 2024 schv\u00e1lila \u017eiados\u0165 Tatra banky, a. s. o zmenu uplat\u0148ovania pr\u00edstupu na v\u00fdpo\u010det RWA pre kreditn\u00e9 riziko z pr\u00edstupu intern\u00fdch ratingov na \u0161tandardizovan\u00fd pr\u00edstup pre expoz\u00edcie spadaj\u00face do triedy Sovereigns. V nadv\u00e4znosti na nadobudnutie \u00fa\u010dinnosti nariadenia (EU) \u010d. 1623/2024 z 31. m\u00e1ja 2024, ktor\u00fdm sa zmenilo nariadenie (E\u00da) \u010d. 575/2013, skupina uplat\u0148uje od 1. 1. 2025 zmenu uplat\u0148ovania pr\u00edstupu na v\u00fdpo\u010det RWA pre kreditn\u00e9 riziko z pr\u00edstupu intern\u00fdch ratingov na \u0161tandardizovan\u00fd pr\u00edstup pre kapit\u00e1lov\u00e9 expoz\u00edcie. D\u00f4le\u017eit\u00fdm aspektom riadenia kapit\u00e1lu skupiny je d\u00f4sledn\u00e1 predikcia v\u00fdvoja kapit\u00e1lovej primeranosti ako aj jej stresov\u00e9 testovanie s cie\u013eom eliminova\u0165 dopad nepredv\u00eddan\u00fdch udalost\u00ed ako aj efekt\u00edvne pl\u00e1nova\u0165 kapit\u00e1l. Inform\u00e1cie o jednotliv\u00fdch rizik\u00e1ch skupiny a kapit\u00e1li sa zoh\u013ead\u0148uj\u00fa pri samotnom riaden\u00ed skupiny a jej obchodn\u00fdch strat\u00e9gi\u00e1ch, aby sa dosiahol optim\u00e1lny kompromis medzi zn\u00ed\u017een\u00edm v\u00fd\u0161ky jednotliv\u00fdch druhov riz\u00edk a zv\u00fd\u0161en\u00edm podielu na trhu, zisku a n\u00e1vratnosti kapit\u00e1lu. Hlavn\u00e9 zmeny, ktor\u00e9 skupina zaviedla v s\u00favislosti s meniacim sa ekonomick\u00fdm v\u00fdvojom napr\u00edklad predstavovali zavedenie komplexn\u00e9ho syst\u00e9mu stresov\u00e9ho testovania pre rizik\u00e1 pilieru 1 ako aj pre ostatn\u00e9 typy riz\u00edk, ktor\u00e9 skupina identifikovala ako materi\u00e1lne, alebo \u010diasto\u010dn\u00fa optimaliz\u00e1ciu odhadov parametrov pre v\u00fdpo\u010det po\u017eiadavky na vlastn\u00e9 zdroje pre retailov\u00fa \u010das\u0165 portf\u00f3lia. Skupina z\u00e1rove\u0148 akt\u00edvne vyu\u017e\u00edva v\u00fdsledky stresov\u00e9ho testovania v pl\u00e1novan\u00ed a riaden\u00ed kapit\u00e1lu. Na \u00fa\u010dely riadenia kapit\u00e1lu skupina definuje regulat\u00f3rny kapit\u00e1l, kapit\u00e1lov\u00fa primeranos\u0165, vn\u00fatorn\u00fd kapit\u00e1l a ekonomick\u00fd kapit\u00e1l. Regulat\u00f3rny kapit\u00e1l ozna\u010dovan\u00fd ako vlastn\u00e9 zdroje je tvoren\u00fd vlastn\u00fdm kapit\u00e1lom Tier 1, dodato\u010dn\u00fdm kapit\u00e1lom Tier 1 a kapit\u00e1lom Tier 2. Regulat\u00f3rny kapit\u00e1l sl\u00fa\u017ei na krytie kreditn\u00e9ho rizika z \u010dinnost\u00ed v bankovej knihe, rizika protistrany vypl\u00fdvaj\u00faceho z \u010dinnost\u00ed v obchodnej knihe, trhov\u00fdch riz\u00edk (pozi\u010dn\u00e9ho rizika pre \u010dinnosti v obchodnej knihe, dev\u00edzov\u00e9ho rizika a komoditn\u00e9ho\n \n rizika zo v\u0161etk\u00fdch obchodn\u00fdch \u010dinnost\u00ed), rizika vyrovnania, rizika \u00fapravy ocenenia poh\u013ead\u00e1vky (CVA risk) mimoburzov\u00fdch deriv\u00e1tov\u00fdch a opera\u010dn\u00e9ho rizika. Kapit\u00e1lov\u00e1 primeranos\u0165 sa sleduje na \u00farovni vlastn\u00e9ho kapit\u00e1lu Tier 1 vyjadren\u00e9ho ako jeho percentu\u00e1lny podiel celkovej hodnoty rizikovo v\u00e1\u017eenej expoz\u00edcie, na \u00farovni kapit\u00e1lu Tier 1 vyjadren\u00e9ho ako jeho percentu\u00e1lny podiel celkovej hodnoty rizikovo v\u00e1\u017eenej expoz\u00edcie a na \u00farovni vlastn\u00fdch zdrojov vyjadren\u00fdch ako percentu\u00e1lny podiel celkovej hodnoty rizikovo v\u00e1\u017eenej expoz\u00edcie. V priebehu roka 2025 skupina dodr\u017eiavala stanoven\u00e9 limity minim\u00e1lnej kapit\u00e1lovej primeranosti. Vn\u00fatorn\u00fd kapit\u00e1l predstavuje tak\u00e9 vlastn\u00e9 zdroje financovania skupiny, ktor\u00e9 skupina interne udr\u017euje a umiest\u0148uje na krytie svojich riz\u00edk. Zlo\u017eky vn\u00fatorn\u00e9ho kapit\u00e1lu s\u00fa tvoren\u00e9 polo\u017ekami kapit\u00e1lu doplnen\u00e9 o \u010fal\u0161ie dodato\u010dn\u00e9 zdroje, ktor\u00e9 m\u00e1 skupina k dispoz\u00edcii. Cie\u013eom skupiny je udr\u017eiava\u0165 po\u017eadovan\u00fa v\u00fd\u0161ku vn\u00fatorn\u00e9ho kapit\u00e1lu. Uveden\u00fd cie\u013e skupina v roku 2024 aj 2025 splnila. Ekonomick\u00fd kapit\u00e1l predstavuje nevyhnutn\u00fd kapit\u00e1l, resp. zodpoved\u00e1 minim\u00e1lnej kapit\u00e1lovej po\u017eiadavke na krytie neo\u010dak\u00e1van\u00fdch str\u00e1t z riz\u00edk, ktor\u00e9 skupina interne definovala ako materi\u00e1lne a kvantifikuje ich. Ekonomick\u00fd kapit\u00e1l tak zabezpe\u010duje finan\u010dn\u00fa stabilitu skupiny na hranici spo\u013eahlivosti zodpovedaj\u00facej kredibilite skupiny. Vyu\u017eitie znalosti ekonomick\u00e9ho kapit\u00e1lu je pre skupinu v\u00fdznamn\u00e9, napr. pre akt\u00edvne riadenie portf\u00f3lia, oce\u0148ovanie, kontroling a pod. Na pokrytie riz\u00edk, na ktor\u00e9 sa nevz\u0165ahuje alebo nedostato\u010dne vz\u0165ahuje po\u017eiadavka na vlastn\u00e9 zdroje pod\u013ea prv\u00e9ho piliera, je ur\u010den\u00e1 dodato\u010dn\u00e1 po\u017eiadavka na vlastn\u00e9 zdroje, tzv. \u201ePillar 2 requirement\u201c (P2R). Jej hodnotu ur\u010duje skupine bankov\u00fd doh\u013ead na z\u00e1klade hodnotenia SREP od 1. janu\u00e1ra 2020 na \u00farovni 1,5 %. \n \n Nasleduj\u00faca tabu\u013eka predstavuje zlo\u017eenie regulat\u00f3rneho kapit\u00e1lu skupiny a ukazovatele primeranosti vlastn\u00fdch zdrojov: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
Z\u00e1kladn\u00e9 vlastn\u00e9 zdroje (TIER 1 kapit\u00e1l) 1 460 097 1 356 854
Splaten\u00e9 z\u00e1kladn\u00e9 imanie 64 326 64 326
(-) Vlastn\u00e9 akcie (96) (111)
Emisn\u00e9 \u00e1\u017eio 298 866 298 810
(-) Emisn\u00e9 \u00e1\u017eio \u2013 vlastn\u00e9 akcie (1 862) (2 106)
Fondy zo zisku a ostatn\u00e9 kapit\u00e1lov\u00e9 fondy 15 344 15 676
Ostatn\u00e9 \u0161pecifick\u00e9 polo\u017eky z\u00e1kladn\u00fdch vlastn\u00fdch zdrojov 1 084 493 982 462
Ostatn\u00e9 prechodn\u00e9 \u00fapravy kapit\u00e1lu Tier 1 (974) (2 203)
Dodatkov\u00e9 vlastn\u00e9 zdroje TIER 1 (AT1 kapit\u00e1l) 100 000 100 000
(-) Odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky od z\u00e1kladn\u00fdch vlastn\u00fdch zdrojov (53 281) (49 744)
(-) Nehmotn\u00fd majetok (40 406) (36 869)
(-) Goodwill (12 875) (12 875)
Dodatkov\u00e9 vlastn\u00e9 zdroje (TIER 2 kapit\u00e1l) 113 928 148 749
Podriaden\u00e9 dlhy 104 022 131 008
Nadbytok opravn\u00fdch polo\u017eiek nad o\u010dak\u00e1vanou stratou 9 906 17 741
(-) Odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky od z\u00e1kladn\u00fdch a dodatkov\u00fdch vlastn\u00fdch zdrojov (7 190) (7 359)
(-) od z\u00e1kladn\u00fdch vlastn\u00fdch zdrojov (7 190) (7 359)
Celkov\u00e9 vlastn\u00e9 zdroje 1 613 554 1 548 500
Primeranos\u0165 vlastn\u00fdch zdrojov (%) 19,42 19,11
Vlastn\u00e9 zdroje 1 613 554 1 548 500
Rizikovo v\u00e1\u017een\u00e9 akt\u00edva (RVA) 8 310 574 8 104 100
RVA z poh\u013ead\u00e1vok zaznamenan\u00fdch v bankovej knihe 7 122 650 7 086 811
RVA z poz\u00edci\u00ed zaznamenan\u00fdch v obchodnej knihe 15 043 14 808
RVA z opera\u010dn\u00e9ho rizika \u2013 \u0161tandardizovan\u00fd pr\u00edstup 1 172 881 1 002 481
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306162158192": { "value": "\n 44. Udalosti po d\u00e1tume, ku ktor\u00e9mu sa \u00fa\u010dtovn\u00e1 z\u00e1vierka zostavuje Medzi d\u00e1tumom, ku ktor\u00e9mu sa \u00fa\u010dtovn\u00e1 z\u00e1vierka zostavuje a d\u00e1tumom jej schv\u00e1lenia na vydanie sa nevyskytli \u017eiadne v\u00fdznamn\u00e9 udalosti, ktor\u00e9 by si vy\u017eadovali \u00fapravu alebo dodato\u010dn\u00e9 vyk\u00e1zanie.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260306162833570": { "value": "\n 45. Schv\u00e1lenie \u00fa\u010dtovnej z\u00e1vierky Riadna \u00fa\u010dtovn\u00e1 z\u00e1vierka za bezprostredne predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie (k 31. decembru 2024) bola podp\u00edsan\u00e1 a schv\u00e1len\u00e1 na vydanie d\u0148a 19. febru\u00e1ra 2025. \u00da\u010dtovn\u00fa z\u00e1vierku podp\u00edsali a schv\u00e1lili na vydanie d\u0148a 20. febru\u00e1ra 2026 tieto org\u00e1ny/osoby: a) \u0160tatut\u00e1rny org\u00e1n Michal Liday Predseda predstavenstva a gener\u00e1lny riadite\u013e Oliver Pichler \u010clen predstavenstva b) Osoba zodpovedn\u00e1 za vedenie \u00fa\u010dtovn\u00edctva a zostavenie \u00fa\u010dtovnej z\u00e1vierky \u013dubica Jurkovi\u010dov\u00e1 Riadite\u013eka odboru \u00fa\u010dtovn\u00edctva, reportingu a dan\u00ed \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "sk", "entity": "scheme:3157002JBFAI478MD587", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }