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"value": "\n
\n1. V\u0161eobecn\u00e9 inform\u00e1cie
\n
\n365.bank, a. s. (\u201ebanka\u201c) bola zalo\u017een\u00e1 a do obchodn\u00e9ho registra zap\u00edsan\u00e1 d\u0148a 31. decembra 1992 a
\nza\u010dala vykon\u00e1va\u0165 \u010dinnos\u0165 d\u0148a 1. janu\u00e1ra 1993.
\n\nOd 3. j\u00fala 2021 sa zmenil obchodn\u00fd n\u00e1zov
\nz Po\u0161tov\u00e1 banka, a.s. na 365.bank, a. s.
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n a poskytuje ako digit\u00e1lne slu\u017eby, tak aj slu\u017eby v r\u00e1mci pobo\u010dkovej
\nsiete. Po\u0161tov\u00e1 banka (365.bank, a. s., od\u0161tepn\u00fd z\u00e1vod Po\u0161tov\u00e1 banka) poskytuje na\u010falej svoje slu\u017eby na
\npracovisk\u00e1ch Slovenskej po\u0161ty. Adresa s\u00eddla banky: Dvo\u0159\u00e1kovo n\u00e1bre\u017eie 4, 811 02 Bratislava. Bankov\u00e9
\nidentifika\u010dn\u00e9 \u010d\u00edslo (\u201eI\u010cO\u201c) je 31340890, da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo (\u201eDI\u010c\u201c) je 2020294221 a identifika\u010dn\u00e9 \u010d\u00edslo
\ndane z pridanej hodnoty (\u201eI\u010c DPH\u201c) je SK7020000680. Banka je registrovan\u00e1 ako \u010dlen DPH skupiny 365.bank.
\n
\nBanka p\u00f4sob\u00ed v Slovenskej republike prostredn\u00edctvom siete pobo\u010diek a na z\u00e1klade zmluvy so Slovenskou
\npo\u0161tou, a.s. banka pred\u00e1va svoje produkty a slu\u017eby aj prostredn\u00edctvom p\u00f4\u0161t a priehradiek finan\u010dn\u00fdch slu\u017eieb
\numiestnen\u00fdch na celom \u00fazem\u00ed Slovenskej republiky.
\n
\nKonsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka je z\u00e1vierka banky a jej dc\u00e9rskych, spolo\u010dne kontrolovan\u00fdch a pridru\u017een\u00fdch
\nspolo\u010dnost\u00ed (\u201eskupina\u201c).
\n
\n\nHlavn\u00e9 \u010dinnosti skupiny zah\u0155\u0148aj\u00fa:
\n\u2022 prij\u00edmanie a poskytovanie vkladov v eur\u00e1ch a cudz\u00edch men\u00e1ch,
\n\u2022 poskytovanie \u00faverov a z\u00e1ruk v eur\u00e1ch a cudz\u00edch men\u00e1ch,
\n\u2022 poskytovanie bankov\u00fdch slu\u017eieb obyvate\u013estvu,
\n\u2022 poskytovanie slu\u017eieb na kapit\u00e1lovom trhu,
\n\u2022 poskytovanie investi\u010dn\u00fdch slu\u017eieb,
\n\u2022 spr\u00e1va d\u00f4chodkov\u00fdch fondov,
\n\u2022 sprostredkovanie slu\u017eieb v oblasti \u017eivotn\u00e9ho a ne\u017eivotn\u00e9ho poistenia,
\n\u2022 poskytovanie slu\u017eieb v oblasti l\u00edzingu, pren\u00e1jmu a faktoringu.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\u0160trukt\u00fara akcion\u00e1rov banky je nasledovn\u00e1:
\n
\n\n
\n\n\n| N\u00e1zov akcion\u00e1ra | \nS\u00eddlo | \n31.12.2025 | \n | \n31.12.2024 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nCelkov\u00fd po\u010det akci\u00ed | \nPodiel na z\u00e1kladnom iman\u00ed v % | \nCelkov\u00fd po\u010det akci\u00ed | \nPodiel na z\u00e1kladnom iman\u00ed v % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| J&T FINANCE GROUP SE | \nSokolovsk\u00e1 700/113 a, 186 00 Praha 8, \u010cesk\u00e1 republika | \n 293 035 | \n88,55 % | \n 293 035 | \n 88,55 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Investro, a. s. | \nD\u00fabravsk\u00e1 cesta 14, 841 04 Bratislava, Slovensk\u00e1 republika | \n 32 759 | \n9,90 % | \n 32 759 | \n 9,90 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Slovensk\u00e1 po\u0161ta, a. s. | \nPartiz\u00e1nska cesta 9, 975 99 Bansk\u00e1 Bystrica, Slovensk\u00e1 republika | \n 4 918 | \n1,49 % | \n 4 918 | \n 1,49 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ministerstvo dopravy Slovenskej republiky | \nN\u00e1mestie slobody 6, 810 05 Bratislava, Slovensk\u00e1 republika | \n 100 | \n0,03 % | \n 100 | \n 0,03 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| UNIQA \u00d6sterreich Versicherungen AG | \nUntere Donaustrasse 21, 1029 Viede\u0148, Rak\u00faska republika | \n 87 | \n0,03 % | \n 87 | \n 0,03 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n | \n 330 899 | \n100,00 % | \n 330 899 | \n 100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| Zoznam \u010dlenov predstavenstva banky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Andrej Za\u0165ko | \npredseda predstavenstva | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peter Hajko | \n\u010dlen predstavenstva | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ladislav Korec | \n\u010dlen predstavenstva | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| Zoznam \u010dlenov dozornej rady banky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Jozef Tk\u00e1\u010d | \npredseda dozornej rady | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zuzana \u017demlov\u00e1 | \n\u010dlenka dozornej rady od 20. decembra 2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vladim\u00edr Ohl\u00eddal | \n\u010dlen dozornej rady do 16. j\u00fana 2025 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Anna Novotn\u00e1 | \n\u010dlenka dozornej rady od 19. j\u00fana 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
\nKonsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka skupiny za predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie, ktor\u00e9 sa skon\u010dilo d\u0148a
\n31. decembra 2024, bola schv\u00e1len\u00e1 predstavenstvom banky d\u0148a 26. marca 2025 a je dostupn\u00e1 v s\u00eddle
\nspolo\u010dnosti alebo na jej webovej str\u00e1nke.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\u00da\u010dtovn\u00e1 z\u00e1vierka skupiny sa zah\u0155\u0148a do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky spolo\u010dnosti J&T FINANCE GROUP SE,
\nso s\u00eddlom Sokolovsk\u00e1 700/113a, 186 00 Praha 8, \u010cesk\u00e1 republika. Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka je
\npr\u00edstupn\u00e1 v s\u00eddle spolo\u010dnosti J&T FINANCE GROUP SE.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nT\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 v eur\u00e1ch (\u201eeur\u201c), ktor\u00e9 s\u00fa funk\u010dnou menou skupiny. Finan\u010dn\u00e9 inform\u00e1cie
\ns\u00fa vyjadren\u00e9 v tis\u00edcoch a s\u00fa zaokr\u00fahlen\u00e9, okrem t\u00fdch, pri ktor\u00fdch je uveden\u00e9 inak. Tabu\u013eky v t\u00fdchto v\u00fdkazoch
\nm\u00f4\u017eu obsahova\u0165 zaokr\u00fah\u013eovacie rozdiely.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"Tag233": {
"value": "365.bank, a. s.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"Tag247": {
"value": "a. s.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
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"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag234": {
"value": "\nOd 3. j\u00fala 2021 sa zmenil obchodn\u00fd n\u00e1zov \nz Po\u0161tov\u00e1 banka, a.s. na 365.bank, a. s.\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag235": {
"value": "Dvo\u0159\u00e1kovo n\u00e1bre\u017eie 4, 811 02 Bratislava",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag249": {
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"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag248": {
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"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag236": {
"value": "Slovenskej republiky",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag237": {
"value": "\nHlavn\u00e9 \u010dinnosti skupiny zah\u0155\u0148aj\u00fa: \n\u2022 prij\u00edmanie a poskytovanie vkladov v eur\u00e1ch a cudz\u00edch men\u00e1ch, \n\u2022 poskytovanie \u00faverov a z\u00e1ruk v eur\u00e1ch a cudz\u00edch men\u00e1ch, \n\u2022 poskytovanie bankov\u00fdch slu\u017eieb obyvate\u013estvu, \n\u2022 poskytovanie slu\u017eieb na kapit\u00e1lovom trhu, \n\u2022 poskytovanie investi\u010dn\u00fdch slu\u017eieb, \n\u2022 spr\u00e1va d\u00f4chodkov\u00fdch fondov, \n\u2022 sprostredkovanie slu\u017eieb v oblasti \u017eivotn\u00e9ho a ne\u017eivotn\u00e9ho poistenia, \n\u2022 poskytovanie slu\u017eieb v oblasti l\u00edzingu, pren\u00e1jmu a faktoringu. \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
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"dimensions": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"Tag239": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag258": {
"value": "\n
\n
\n\n
\n
\n
\n
2.1 Z\u00e1klad na zostavenie \u00fa\u010dtovnej z\u00e1vierky
\n
\n
\n
Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho
\n
v\u00fdkazn\u00edctva (\u201eIFRS\u201c) v znen\u00ed prijatom Eur\u00f3pskou \u00faniou.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
T\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 ako konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka pod\u013ea \u00a7 22 z\u00e1kona \u010d. 431/2002
\n
Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch predpisov.
\n
\n
\n
\u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 na z\u00e1klade predpokladu nepretr\u017eit\u00e9ho pokra\u010dovania \u010dinnosti v doh\u013eadnej
\n
bud\u00facnosti.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
T\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 v eur\u00e1ch (\u201eeur\u201c), ktor\u00e9 s\u00fa funk\u010dnou menou skupiny. Finan\u010dn\u00e9 inform\u00e1cie
\n
s\u00fa vyjadren\u00e9 v tis\u00edcoch a s\u00fa zaokr\u00fahlen\u00e9, okrem t\u00fdch, pri ktor\u00fdch je uveden\u00e9 inak. Tabu\u013eky v t\u00fdchto v\u00fdkazoch
\n
m\u00f4\u017eu obsahova\u0165 zaokr\u00fah\u013eovacie rozdiely.
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2.4 V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady a \u00fa\u010dtovn\u00e9 met\u00f3dy
\n
\n(a) Z\u00e1klad na konsolid\u00e1ciu
\nKonsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka zah\u0155\u0148a \u00fa\u010dtovn\u00fa z\u00e1vierku banky a jej dc\u00e9rskych spolo\u010dnost\u00ed.
\n
\n\u0160tandard IFRS 12 Zverej\u0148ovanie podielov v in\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch vy\u017eaduje zverejnenia o
\nv\u00fdznamn\u00fdch \u00fasudkoch a predpokladoch vykonan\u00fdch pri ur\u010dovan\u00ed charakteru podielov v spolo\u010dnosti alebo
\ndohode, podielov v dc\u00e9rskych podnikoch, spolo\u010dn\u00fdch dohod\u00e1ch a pridru\u017een\u00fdch podnikoch a v
\nnekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch jednotk\u00e1ch. Na z\u00e1klade pripravenej anal\u00fdzy skupina nem\u00e1 invest\u00edcie
\nv konsolidovanej \u0161trukt\u00farovanej jednotke, ani v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch spolo\u010dnostiach.
\n
\n\n
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
\n
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\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
i. Podnikov\u00e9 kombin\u00e1cie
\n
Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1)
\n
met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne
\n
ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy
\n
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
n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov
\n
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
\n
pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n
Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165
\n
podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa
\n
podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9
\n
zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
ii. Dc\u00e9rske spolo\u010dnosti
\n
Dc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je
\n
vystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165
\n
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
\n
dc\u00e9rskych spolo\u010dnost\u00ed sa zahr\u0148uj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty
\n
kontroly.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
iii. Men\u0161inov\u00e9 podiely
\n
Men\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach
\n
obstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa
\n
za n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania.
\n
\n\n\n\n\n\n\n\n\n\n\n\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
\n
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
\n
v\u00fdkaze ziskov a str\u00e1t. Ak si skupina ponech\u00e1 nekontroluj\u00faci podiel v b\u00fdvalej dc\u00e9rskej spolo\u010dnosti, tento sa
\n
ocen\u00ed re\u00e1lnou hodnotou k d\u00e1tumu, kedy k strate kontroly do\u0161lo.
\n
\n
v. Transakcie eliminovan\u00e9 pri konsolid\u00e1cii
\n
Zostatky \u00fa\u010dtov a transakcie v r\u00e1mci skupiny, ako aj v\u0161etky nerealizovan\u00e9 v\u00fdnosy a n\u00e1klady vypl\u00fdvaj\u00face z
\n
transakci\u00ed v r\u00e1mci skupiny, s\u00fa pri zostavovan\u00ed konsolidovanej \u00fa\u010dtovnej z\u00e1vierky eliminovan\u00e9. Nerealizovan\u00e9
\n
zisky z transakci\u00ed so subjektmi \u00fa\u010dtovan\u00fdmi met\u00f3dou vlastn\u00e9ho imania s\u00fa eliminovan\u00e9 oproti invest\u00edci\u00e1m v
\n
t\u00fdchto subjektoch, a to do v\u00fd\u0161ky podielu skupiny v \u00fdchto subjektoch. Nerealizovan\u00e9 straty s\u00fa eliminovan\u00e9
\n
rovnak\u00fdm sp\u00f4sobom ako nerealizovan\u00e9 zisky, ale iba v takom rozsahu, v akom nie je d\u00f4kaz o znehodnoten\u00ed
\n
invest\u00edcie.
\n
\n
vi. Sp\u00f4sob konsolid\u00e1cie
\n
Banka pos\u00fadila svoje podiely a kontrolu v dc\u00e9rskych spolo\u010dnostiach, spolo\u010dne kontrolovan\u00fdch podnikoch
\n
a pridru\u017een\u00fdch podnikoch vzh\u013eadom na IFRS 10 Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka, IFRS 11 Spolo\u010dn\u00e9 dohody
\n
a IFRS 12 Zverej\u0148ovanie podielov v in\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch. Dc\u00e9rske spolo\u010dnosti sa konsoliduj\u00fa
\n
met\u00f3dou \u00faplnej konsolid\u00e1cie.
\n
\n
Spolo\u010dn\u00e9 podniky sa v zmysle IFRS 11 Spolo\u010dn\u00e9 dohody konsoliduj\u00fa met\u00f3dou
\n
vlastn\u00e9ho imania.
\n
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\n\n\n\n\n\n\n\n\n\n\n\n
\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 spolo\u010dnosti | \nPodiel v % | \n | \nSp\u00f4sob konsolid\u00e1cie | \n\n\n\n\n
\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n | \n\n\n\n\n
\n\n| Dc\u00e9rske spolo\u010dnosti | \n | \n | \n | \n\n\n\n\n
\n\n| 365.invest, spr\u00e1v. spol., a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Ahoj, a.s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| PB Servis, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| 365.fintech, a.s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Cards&Co, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| DanubePay, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Spolo\u010dn\u00fd podnik | \n | \n | \n | \n\n\n\n\n
\n\n| SKPAY, a. s. | \n40,00 % | \n40,00 % | \nmet\u00f3da vlastn\u00e9ho imania | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
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\n\n\n
\n\n
(b) Cudzia mena
\n
Transakcie v cudzej mene s\u00fa prepo\u010d\u00edtan\u00e9 na euro v\u00fdmenn\u00fdm kurzom platn\u00fdm v de\u0148 uskuto\u010dnenia danej
\n
transakcie. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky v cudzej mene s\u00fa prepo\u010d\u00edtan\u00e9 kurzom platn\u00fdm ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. Kurzov\u00e9 rozdiely s\u00fa za\u00fa\u010dtovan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t v polo\u017eke \u010cist\u00fd
\n
zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n\n\n
\n\n
(c) \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady
\n
\u00darokov\u00e9 v\u00fdnosy a n\u00e1klady sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery
\n
(\u201eEIR\u201c). EIR je sadzba, ktor\u00e1 presne diskontuje odhadovan\u00e9 bud\u00face pe\u0148a\u017en\u00e9 platby a pr\u00edjmy po\u010das \u017eivotnosti
\n
finan\u010dn\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov na \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov. EIR sa stanovuje len
\n
pri prvotnom vyk\u00e1zan\u00ed finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov, nesk\u00f4r sa nereviduje.
\n
\n
V\u00fdpo\u010det EIR neberie do \u00favahy o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a zah\u0155\u0148a v\u0161etky zaplaten\u00e9 alebo prijat\u00e9 poplatky,
\n
transak\u010dn\u00e9 n\u00e1klady a diskonty alebo pr\u00e9mie, ktor\u00e9 s\u00fa neoddelite\u013enou s\u00fa\u010das\u0165ou EIR. Transak\u010dn\u00e9 n\u00e1klady s\u00fa
\n
pr\u00edrastkov\u00e9 n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 nadobudnutiu, vydaniu alebo vyradeniu finan\u010dn\u00fdch akt\u00edv
\n
alebo z\u00e1v\u00e4zkov.
\n
\n
\u00darokov\u00e9 v\u00fdnosy a n\u00e1klady z akt\u00edv a z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n
(\u201eFVPL\u201c) sa vykazuj\u00fa v \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosoch, zmeny re\u00e1lnych hodn\u00f4t sa vykazuj\u00fa v polo\u017eke \u010cist\u00fd
\n
zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n\n\n
\n\n
(d) V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed
\n
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed zo zml\u00fav so z\u00e1kazn\u00edkmi sa oce\u0148uj\u00fa na z\u00e1klade protihodnoty uvedenej v zmluve
\n
so z\u00e1kazn\u00edkom. Skupina vykazuje v\u00fdnosy vtedy, ke\u010f prevedie kontrolu nad slu\u017ebou na z\u00e1kazn\u00edka. Nasledovn\u00e9
\n
odseky poskytuj\u00fa inform\u00e1cie o povahe a na\u010dasovan\u00ed plnenia z\u00e1v\u00e4zkov vypl\u00fdvaj\u00facich zo zml\u00fav so z\u00e1kazn\u00edkmi
\n
a s\u00favisiacich z\u00e1sad vykazovania v\u00fdnosov. Pri rozhodovan\u00ed o na\u010dasovan\u00ed a v\u00fd\u0161ke vyk\u00e1zan\u00fdch v\u00fdnosov
\n
skupina postupuje pod\u013ea \u0161tandardu IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi.
\n
\n
Skupina poskytuje slu\u017eby retailov\u00fdm a korpor\u00e1tnym klientom, ktor\u00e9 zah\u0155\u0148aj\u00fa poplatky za vedenie \u00fa\u010dtu,
\n
poskytovanie kontokorentn\u00fdch a \u00faverov\u00fdch n\u00e1strojov, poskytovanie \u00faverov\u00fdch pr\u00eds\u013eubov a finan\u010dn\u00fdch
\n
z\u00e1ruk, uskuto\u010d\u0148ovanie transakci\u00ed v cudzej mene a servisn\u00e9 poplatky.
\n
\n
Poplatky zalo\u017een\u00e9 na transakci\u00e1ch ako s\u00fa servisn\u00e9 poplatky, poplatky za mana\u017ement invest\u00edci\u00ed, predajn\u00fdch
\n
prov\u00edzi\u00ed, poplatky za umiestnenie a poplatky za syndikovan\u00e9 produkty sa vykazuj\u00fa vtedy, ke\u010f sa vykonaj\u00fa
\n
s\u00favisiace slu\u017eby.
\n
\n
V\u00fdnosy z poplatkov a prov\u00edzi\u00ed a v\u0161etky v\u00fddavky, ktor\u00e9 s\u00fa neoddelite\u013enou s\u00fa\u010das\u0165ou finan\u010dn\u00e9ho majetku alebo
\n
z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote prostredn\u00edctvom EIR, s\u00fa zahrnut\u00e9 do v\u00fdpo\u010dtu EIR. V\u00fdnosy
\n
zo slu\u017eieb \u00fa\u010dtovn\u00edctva a servisn\u00fdch poplatkov sa \u00fa\u010dtuj\u00fa v priebehu \u010dasu tak, ako s\u00fa slu\u017eby poskytovan\u00e9.
\n
Poplatky za poskytnutie \u00faveru s\u00fa vykazovan\u00e9 rovnomerne po\u010das doby viazanosti.
\n
\n
Poplatky s\u00favisiace so slu\u017ebami, ktor\u00e9 sa poskytuj\u00fa po\u010das ur\u010dit\u00e9ho obdobia, sa \u010dasovo rozli\u0161uj\u00fa. Patria sem
\n
poplatky za z\u00e1v\u00e4zky, poplatky za z\u00e1ruky a in\u00e9 poplatky vypl\u00fdvaj\u00face z poskytovania \u00faverov, pr\u00edjmy z prov\u00edzi\u00ed
\n
za spr\u00e1vu akt\u00edv, \u00faschovu a in\u00e9 poplatky za spr\u00e1vu a poradenstvo. Platobn\u00e9 slu\u017eby \u010diasto\u010dne zah\u0155\u0148aj\u00fa
\n
poplatky za slu\u017eby, ktor\u00e9 sa uspokojuj\u00fa po\u010das ur\u010dit\u00e9ho \u010dasov\u00e9ho obdobia, ako s\u00fa pravideln\u00e9 poplatky za
\n
karty.
\n
\n\n\n
\n\n\n\n\n
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\n
\n
\n
\n
\n\n
Pr\u00edjem z poplatkov za poskytovanie transak\u010dn\u00fdch slu\u017eieb, ako je zabezpe\u010denie nadobudnutia a predaja
\n
akci\u00ed alebo in\u00fdch cenn\u00fdch papierov v mene z\u00e1kazn\u00edkov alebo dev\u00edzov\u00fdch transakci\u00ed, ako aj pr\u00edjem z prov\u00edzi\u00ed
\n
za slu\u017eby, ako je predaj kolekt\u00edvnych invest\u00edci\u00ed a poistn\u00fdch produktov, sa vykazuj\u00fa po dokon\u010den\u00ed pr\u00edslu\u0161nej
\n
transakcie. Platobn\u00e9 slu\u017eby \u010diasto\u010dne zah\u0155\u0148aj\u00fa poplatky na z\u00e1klade transakci\u00ed, ako s\u00fa poplatky za v\u00fdber.
\n
\n
Skupina takisto poskytuje slu\u017eby spr\u00e1vy akt\u00edv. Poplatky spojen\u00e9 s touto spr\u00e1vou s\u00fa postaven\u00e9 na b\u00e1ze fixne
\n
stanoven\u00fdch percent zo spravovan\u00fdch akt\u00edv a s\u00fa odr\u00e1tan\u00e9 z majetkov\u00e9ho \u00fa\u010dtu klienta. V\u00fdnosy z t\u00fdchto
\n
poplatkov sa vykazuj\u00fa vtedy, ke\u010f sa vykonaj\u00fa s\u00favisiace slu\u017eby.
\n
\n\n\n
\n\n
(e) \u010cist\u00fd zisk alebo strata z finan\u010dn\u00fdch oper\u00e1ci\u00ed
\n
\u010cist\u00fd zisk alebo strata z finan\u010dn\u00fdch oper\u00e1ci\u00ed zah\u0155\u0148aj\u00fa nasleduj\u00face oper\u00e1cie:
\n
\n
\u2022 \u010dist\u00fd zisk alebo strata z ukon\u010denia vykazovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch FVPL;
\n
\u2022 \u010dist\u00fd zisk alebo strata z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie;
\n
\u2022 \u010dist\u00fd zisk alebo strata z neobchodn\u00fdch finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov povinne oce\u0148ovan\u00fdch FVPL;
\n
\u2022 \u010dist\u00fd zisk alebo strata z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL;
\n
\u2022 \u010dist\u00fd zisk alebo strata zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva;
\n
\u2022 kurzov\u00e9 rozdiely.
\n
\n\n\n
\n\n
(f) V\u00fdnosy z dividend
\n
Pr\u00edjem z dividend sa vyk\u00e1\u017ee, ke\u010f vznikne pr\u00e1vo na z\u00edskanie v\u00fdnosu.
\n
\n\n\n
\n
\n
\n
(g) Da\u0148 z pr\u00edjmov
\n
Da\u0148 z pr\u00edjmov zah\u0155\u0148a splatn\u00fa a odlo\u017een\u00fa da\u0148. Da\u0148 z pr\u00edjmov sa vykazuje vo v\u00fdkaze ziskov a str\u00e1t okrem
\n
polo\u017eiek, ktor\u00e9 sa vykazuj\u00fa vo vlastnom iman\u00ed a v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku.
\n
\n
Splatn\u00e1 da\u0148 je o\u010dak\u00e1van\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok vych\u00e1dzaj\u00faci zo zdanite\u013en\u00fdch pr\u00edjmov za rok prepo\u010d\u00edtan\u00fd
\n
platnou sadzbou dane ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. Splatn\u00e1 da\u0148 je upraven\u00e1 o sumy
\n
s\u00favisiace s minul\u00fdmi obdobiami.
\n
\n
Odlo\u017een\u00e1 da\u0148 sa vypo\u010d\u00edta pou\u017eit\u00edm s\u00favahovej met\u00f3dy, pri ktorej vznik\u00e1 do\u010dasn\u00fd rozdiel medzi \u00fa\u010dtovnou
\n
hodnotou akt\u00edv a z\u00e1v\u00e4zkov na \u00fa\u010dely v\u00fdkazn\u00edctva a ich hodnotou na da\u0148ov\u00e9 \u00fa\u010dely. Odlo\u017een\u00e1 da\u0148 sa po\u010d\u00edta
\n
pou\u017eit\u00edm da\u0148ov\u00fdch sadzieb, pri ktor\u00fdch sa o\u010dak\u00e1va, \u017ee sa pou\u017eij\u00fa na do\u010dasn\u00e9 rozdiely v \u010dase ich z\u00fa\u010dtovania
\n
na z\u00e1klade z\u00e1konov, ktor\u00e9 boli platn\u00e9 alebo dodato\u010dne uz\u00e1konen\u00e9 v de\u0148, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1
\n
z\u00e1vierka.
\n
\n
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka je vyk\u00e1zan\u00e1 iba do tej miery, do akej je pravdepodobn\u00e9, \u017ee v bud\u00facnosti
\n
bud\u00fa dosiahnut\u00e9 zdanite\u013en\u00e9 zisky, vo\u010di ktor\u00fdm bude mo\u017en\u00e9 t\u00fato poh\u013ead\u00e1vku uplatni\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9
\n
poh\u013ead\u00e1vky sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka a zni\u017euj\u00fa v rozsahu, pre ktor\u00fd
\n
je nepravdepodobn\u00e9, \u017ee bude mo\u017en\u00e9 da\u0148ov\u00fd \u00fa\u017eitok, ktor\u00fd sa ich t\u00fdka, realizova\u0165.
\n
\n
V roku 2024 vznikla banke op\u00e4tovne povinnos\u0165 plati\u0165 osobitn\u00fd odvod z podnikania v regulovan\u00fdch
\n
odvetviach. V zmysle Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva predstavuje tento osobitn\u00fd
\n
odvod formu dane z pr\u00edjmov a preto t\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka obsahuje nasledovn\u00e9 pojmy:
\n
\u2022 zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm,
\n
\u2022 zisk po osobitnom odvode a pred zdanen\u00edm a
\n
\u2022 zisk po osobitnom odvode a po zdanen\u00ed.
\n
\n\n\n
\n
\n\n\n
\n
\n\n
\n
\n
(h) Finan\u010dn\u00e9 akt\u00edva
\n
i. Prvotn\u00e9 vykazovanie
\n
Skupina prvotne vykazuje \u00favery a preddavky a in\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich vzniku. V\u0161etky n\u00e1kupy a
\n
predaje cenn\u00fdch papierov s\u00fa vykazovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne
\n
vykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou stranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\n
Finan\u010dn\u00e9 akt\u00edva sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo s\u00favisia
\n
s ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 FVPL). K finan\u010dn\u00fdm akt\u00edvam oce\u0148ovan\u00fdm
\n
v amortizovanej hodnote alebo re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c) s\u00fa
\n
bezprostredne po prvotnom vyk\u00e1zan\u00ed vypo\u010d\u00edtan\u00e9 a za\u00fa\u010dtovan\u00e9 o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty (\u201eECL\u201c), t. j.
\n
opravn\u00e9 polo\u017eky.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
ii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\n
Skupina zara\u010fuje svoje finan\u010dn\u00e9 akt\u00edva do nasleduj\u00facich kateg\u00f3ri\u00ed oce\u0148ovania:
\n
\n
\u2022 amortizovan\u00e1 hodnota (\u201eAC\u201c);
\n
\u2022 re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia (\u201eFVPL\u201c);
\n
\u2022 re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c).
\n
\n
Po\u017eiadavky na klasifik\u00e1ciu dlhov\u00fdch n\u00e1strojov a n\u00e1strojov vlastn\u00e9ho imania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje s\u00fa
\n
uveden\u00e9 v \u010fal\u0161om texte.
\n
\n
Dlhov\u00e9 n\u00e1stroje
\n
Dlhov\u00e9 n\u00e1stroje s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu finan\u010dn\u00e9ho z\u00e1v\u00e4zku z h\u013eadiska emitenta, ako s\u00fa \u00favery,
\n
\u0161t\u00e1tne alebo korpor\u00e1tne dlhopisy, faktoringov\u00e9 obchodn\u00e9 poh\u013ead\u00e1vky a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva.
\n
\n
Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie dlhov\u00fdch n\u00e1strojov z\u00e1le\u017e\u00ed od:
\n
\n
a. Obchodn\u00e9ho modelu na riadenie akt\u00edv
\n
Obchodn\u00fd model odzrkad\u013euje, ak\u00fdm sp\u00f4sobom skupina spravuje finan\u010dn\u00e9 akt\u00edva z poh\u013eadu pe\u0148a\u017en\u00fdch
\n
tokov \u2013 \u010di je cie\u013eom skupiny inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky
\n
a z\u00e1rove\u0148 aj pe\u0148a\u017en\u00e9 toky z predaja akt\u00edv. Ak skupina neuplat\u0148uje ani jeden z t\u00fdchto modelov (napr.
\n
finan\u010dn\u00e9 akt\u00edva s\u00fa dr\u017ean\u00e9 na \u00fa\u010dely obchodovania), finan\u010dn\u00e9 akt\u00edva s\u00fa klasifikovan\u00e9 ako s\u00fa\u010das\u0165 \u201ein\u00e9ho\u201c
\n
obchodn\u00e9ho modelu a s\u00fa oce\u0148ovan\u00e9 FVPL.
\n
\n
Faktory, ktor\u00e9 skupina zoh\u013ead\u0148uje pri ur\u010dovan\u00ed obchodn\u00e9ho modelu pre skupinu akt\u00edv, zah\u0155\u0148aj\u00fa minul\u00e9
\n
sk\u00fasenosti s t\u00fdm, ako boli pe\u0148a\u017en\u00e9 toky t\u00fdchto akt\u00edv inkasovan\u00e9; sp\u00f4sob ak\u00fdm sa vyhodnocuje a reportuje
\n
v\u00fdkonnos\u0165 akt\u00edv k\u013e\u00fa\u010dov\u00fdm riadiacim pracovn\u00edkom; ako sa posudzuj\u00fa a riadia rizik\u00e1 a ako je odme\u0148ovan\u00fd
\n
mana\u017ement.
\n
\n
Obchodn\u00fd model na riadenie akt\u00edv sa posudzuje na portf\u00f3liovom z\u00e1klade. Finan\u010dn\u00e9 akt\u00edva s\u00fa zatrieden\u00e9 do
\n
skup\u00edn akt\u00edv pod\u013ea produktov s rovnakou charakteristikou vzh\u013eadom na pe\u0148a\u017en\u00e9 toky z nich plyn\u00face.
\n
\n
b. Charakteristiky pe\u0148a\u017en\u00fdch tokov akt\u00edv
\n
Ak je z\u00e1merom obchodn\u00e9ho modelu dr\u017ea\u0165 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165
\n
zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky ako aj inkasova\u0165 pe\u0148a\u017en\u00e9 toky z predaja finan\u010dn\u00fdch akt\u00edv, skupina pos\u00fadi, \u010di pe\u0148a\u017en\u00e9
\n
toky finan\u010dn\u00e9ho n\u00e1stroja predstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku (\u201eSPPI test\u201c). Pri posudzovan\u00ed skupina
\n
zv\u00e1\u017ei, \u010di s\u00fa zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky v s\u00falade so z\u00e1kladnou dohodou o poskytovan\u00ed \u00faverov, t.j. \u010di \u00faroky
\n
zoh\u013ead\u0148uj\u00fa iba \u010dasov\u00fa hodnotu pe\u0148az\u00ed, \u00faverov\u00e9 riziko, in\u00e9 z\u00e1kladn\u00e9 rizik\u00e1 a ziskov\u00e9 rozp\u00e4tie. Ak zmluvn\u00e9
\n
podmienky uv\u00e1dzaj\u00fa expoz\u00edcie vo\u010di riziku alebo volatilite, ktor\u00e9 nie s\u00fa v s\u00falade so z\u00e1kladnou dohodou o
\n
poskytovan\u00ed \u00faverov, s\u00favisiace finan\u010dn\u00e9 akt\u00edvum sa klasifikuje a oce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok
\n
hospod\u00e1renia.
\n
\n
Finan\u010dn\u00e9 akt\u00edva s vlo\u017een\u00fdmi deriv\u00e1tmi sa pri ur\u010dovan\u00ed, \u010di ich pe\u0148a\u017en\u00e9 toky predstavuj\u00fa v\u00fdhradne platby istiny
\n
a \u00faroku, posudzuj\u00fa ako celok.
\n
\n
Skupina preklasifikuje dlhov\u00e9 n\u00e1stroje v\u00fdlu\u010dne vtedy, ke\u010f zmen\u00ed svoj obchodn\u00fd model riadenia t\u00fdchto akt\u00edv.
\n
Reklasifik\u00e1cia sa uskuto\u010dn\u00ed od za\u010diatku prv\u00e9ho vykazovan\u00e9ho obdobia nasleduj\u00faceho po zmene. O\u010dak\u00e1va
\n
sa, \u017ee tak\u00e9to zmeny sa nevyskytn\u00fa, pr\u00edpadne bud\u00fa ve\u013emi nepravideln\u00e9.
\n
\n
Na z\u00e1klade obchodn\u00e9ho modelu a SPPI testu klasifikuje skupina svoje dlhov\u00e9 n\u00e1stroje do jednotliv\u00fdch
\n
kateg\u00f3ri\u00ed oce\u0148ovania takto:
\n
\n
\u2022 Amortizovan\u00e1 hodnota
\n
\n
(A) Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie
\n
Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch zah\u0155\u0148aj\u00fa pokladni\u010dn\u00fa hotovos\u0165, prostriedky na \u00fa\u010dtoch v centr\u00e1lnych
\n
bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ulo\u017een\u00e9 v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch. Kolater\u00e1l na
\n
\u00fa\u010dtoch v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch, ktor\u00e9ho pou\u017eitie je obmedzen\u00e9, sa vykazuje medzi Finan\u010dn\u00fdmi
\n
akt\u00edvami oce\u0148ovan\u00fdmi 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
(B) Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
Akt\u00edva dr\u017ean\u00e9 za \u00fa\u010delom inkasovania zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne
\n
predstavuj\u00fa platby istiny a \u00faroku a nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok
\n
hospod\u00e1renia, s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote. Amortizovan\u00e1 hodnota finan\u010dn\u00e9ho akt\u00edva je suma,
\n
v ktorej je akt\u00edvum ocenen\u00e9 pri prvotnom vyk\u00e1zan\u00ed, zn\u00ed\u017een\u00e1 o spl\u00e1tky istiny, zn\u00ed\u017een\u00e1 alebo zv\u00fd\u0161en\u00e1 o
\n
kumulovan\u00fa amortizovan\u00fa hodnotu rozdielu medzi prvotne vyk\u00e1zanou hodnotou a hodnotou pri splatnosti,
\n
pri pou\u017eit\u00ed efekt\u00edvnej \u00farokovej miery. \u00da\u010dtovn\u00e1 hodnota t\u00fdchto akt\u00edv je upraven\u00e1 o opravn\u00fa polo\u017eku pre
\n
o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto finan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch
\n
v\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
\n
\n
\n
\u2022 Re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia
\n
(A) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie
\n
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie s\u00fa akt\u00edva, ktor\u00e9 skupina obstarala alebo vznikli hlavne preto, aby
\n
ich skupina predala alebo op\u00e4\u0165 v kr\u00e1tkom \u010dase k\u00fapila alebo dr\u017eala ako \u010das\u0165 portf\u00f3lia, ktor\u00e9 sa riadi spolu s
\n
kr\u00e1tkodob\u00fdm dosahovan\u00edm zisku alebo udr\u017eiavan\u00edm poz\u00edcie. Tieto akt\u00edva nesp\u013a\u0148aj\u00fa podmienky oce\u0148ovania
\n
v amortizovanej hodnote alebo FVOCI na z\u00e1klade obchodn\u00e9ho modelu skupiny, a preto s\u00fa oce\u0148ovan\u00e9
\n
FVPL. Zisk alebo strata z dlhov\u00e9ho n\u00e1stroja, okrem \u00farokov\u00fdch v\u00fdnosov, ktor\u00fd je n\u00e1sledne oce\u0148ovan\u00fd FVPL
\n
a nie je s\u00fa\u010das\u0165ou zabezpe\u010dovacieho vz\u0165ahu, je vyk\u00e1zan\u00fd vo v\u00fdkaze ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata)
\n
z finan\u010dn\u00fdch oper\u00e1ci\u00ed v obdob\u00ed, v ktorom vznikne.
\n
\n
(B) Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n
Akt\u00edva, ktor\u00fdch pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku a t\u00fdm p\u00e1dom nesp\u013a\u0148aj\u00fa
\n
podmienky SPPI testu, s\u00fa povinne oce\u0148ovan\u00e9 FVPL. Ich oce\u0148ovanie a n\u00e1sledn\u00e9 vykazovanie je rovnak\u00e9 ako
\n
v pr\u00edpade finan\u010dn\u00fdch akt\u00edv dr\u017ean\u00fdch na obchodovanie.
\n
\n
(C) Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n
IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje povo\u013euje neodvolate\u013ene ur\u010di\u0165 finan\u010dn\u00e9 akt\u00edvum za oce\u0148ovan\u00e9 FVPL, pokia\u013e by toto
\n
rozhodnutie v\u00fdznamne zn\u00ed\u017eilo alebo eliminovalo nes\u00falad, ktor\u00fd by vznikol, ak by boli akt\u00edva a z\u00e1v\u00e4zky
\n
oce\u0148ovan\u00e9 na rozdielnom z\u00e1klade. Skupina nevyu\u017eila mo\u017enos\u0165 oce\u0148ovania re\u00e1lnou hodnotou pre \u017eiadne
\n
z finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky na oce\u0148ovanie a vykazovanie v amortizovanej hodnote alebo
\n
FVOCI.
\n
\n\n\n
\n
\n
\u2022 Re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\n
Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\n
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 so z\u00e1merom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky, ako aj inkasova\u0165 z predaja akt\u00edv,
\n
ktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne predstavuj\u00fa platby istiny a \u00faroku a z\u00e1rove\u0148 nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9
\n
FVPL, s\u00fa oce\u0148ovan\u00e9 FVOCI. Zmeny \u00fa\u010dtovnej hodnoty s\u00fa prezentovan\u00e9 prostredn\u00edctvom ostatn\u00fdch s\u00fa\u010dast\u00ed
\n
komplexn\u00e9ho v\u00fdsledku (\u201eOCI\u201c), s v\u00fdnimkou zisku alebo straty zo zn\u00ed\u017eenia hodnoty, \u00farokov\u00e9ho v\u00fdnosu
\n
a kurzov\u00e9ho zisku a straty z n\u00e1stroja, ktor\u00e9 s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Pri ukon\u010den\u00ed vykazovania
\n
finan\u010dn\u00e9ho akt\u00edva, kumulat\u00edvny zisk alebo strata predt\u00fdm vyk\u00e1zan\u00e1 v OCI je preklasifikovan\u00e1 z vlastn\u00e9ho
\n
imania do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto
\n
finan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
\n
\n
N\u00e1stroje vlastn\u00e9ho imania
\n
N\u00e1stroje vlastn\u00e9ho imania s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu vlastn\u00e9ho imania z h\u013eadiska emitenta; to
\n
znamen\u00e1, n\u00e1stroje, ktor\u00e9 neobsahuj\u00fa zmluvn\u00fd z\u00e1v\u00e4zok plati\u0165 a potvrdzuj\u00fa zostatkov\u00fd podiel na \u010dist\u00fdch
\n
akt\u00edvach emitenta.
\n
\n
Skupina n\u00e1sledne oce\u0148uje v\u0161etky n\u00e1stroje vlastn\u00e9ho imania re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia,
\n
s v\u00fdnimkou pr\u00edpadov, ke\u010f si vedenie skupiny pri prvotnej aplik\u00e1ci\u00ed zvol\u00ed neodvolate\u013ene ur\u010di\u0165 n\u00e1stroj vlastn\u00e9ho
\n
imania za oce\u0148ovan\u00fd re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku. Pri vyu\u017eit\u00ed takejto vo\u013eby
\n
sa zisky a straty z precenenia vykazuj\u00fa v OCI a nikdy nie s\u00fa preklasifikovan\u00e9 do v\u00fdkazu ziskov a str\u00e1t, vr\u00e1tane
\n
ukon\u010denia vykazovania.
\n
\n
Dividendy, ktor\u00e9 predstavuj\u00fa v\u00fdnos z takejto invest\u00edcie, s\u00fa na\u010falej vykazovan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci
\n
V\u00fdnosov z dividend, ke\u010f skupine vznikne pr\u00e1vo na z\u00edskanie v\u00fdnosu.
\n
\n
Zisky a straty z n\u00e1strojov vlastn\u00e9ho imania, ktor\u00e9 s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 FVPL alebo klasifikovan\u00e9 ako
\n
dr\u017ean\u00e9 na obchodovanie, s\u00fa zahrnut\u00e9 v r\u00e1mci riadku \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed vo v\u00fdkaze ziskov
\n
a str\u00e1t.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n\n
\n\n
\n
\n
\n
Pre n\u00e1stroje vlastn\u00e9ho imania sa nevykazuj\u00fa \u017eiadne o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty.
\n
\n
Skupina vyhodnotila, \u017ee podielov\u00e9 listy dr\u017ean\u00e9 v portf\u00f3liu skupiny sp\u013a\u0148aj\u00fa defin\u00edciu n\u00e1strojov obsahuj\u00facich
\n
pr\u00e1vo preda\u0165. Pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje tie n\u00e1stroje, ktor\u00e9 obsahuj\u00fa pr\u00e1vo preda\u0165, nesp\u013a\u0148aj\u00fa defin\u00edciu
\n
n\u00e1stroja vlastn\u00e9ho imania, a preto nie je mo\u017en\u00e9 uplatni\u0165 neodvolate\u013en\u00fa vo\u013ebu vyk\u00e1zania zmeny re\u00e1lnej
\n
hodnoty tak\u00fdchto n\u00e1strojov v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku. Vzh\u013eadom na charakteristiku
\n
pe\u0148a\u017en\u00fdch tokov akt\u00edva, nesp\u013a\u0148aj\u00fa podielov\u00e9 listy po\u017eiadavku na pe\u0148a\u017en\u00e9 toky predstavuj\u00face v\u00fdhradne
\n
platby istiny a \u00faroku. V d\u00f4sledku toho tieto n\u00e1stroje s\u00fa klasifikovan\u00e9 ako Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva
\n
povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia.
\n
\n
\n
\n
\n
iii. Identifik\u00e1cia a oce\u0148ovanie \u00faverov\u00fdch str\u00e1t
\n
\u00daverov\u00e1 strata je rozdiel medzi v\u0161etk\u00fdmi zmluvn\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 prin\u00e1le\u017eia \u00fa\u010dtovnej jednotke
\n
v s\u00falade so zmluvou a v\u0161etk\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa prijat\u00e9, diskontovan\u00e9
\n
p\u00f4vodnou efekt\u00edvnou \u00farokovou sadzbou. Skupina pri odhadovan\u00ed pe\u0148a\u017en\u00fdch tokov zva\u017euje v\u0161etky zmluvn\u00e9
\n
podmienky finan\u010dn\u00e9ho akt\u00edva po\u010das o\u010dak\u00e1vanej \u017eivotnosti tohto finan\u010dn\u00e9ho akt\u00edva. Zva\u017eovan\u00e9 pe\u0148a\u017en\u00e9
\n
toky by mali zah\u0155\u0148a\u0165 aj pe\u0148a\u017en\u00e9 toky z predaja dr\u017ean\u00e9ho kolater\u00e1lu alebo inej formy zn\u00ed\u017eenia kreditn\u00e9ho
\n
rizika, ktor\u00e1 je neoddelite\u013enou s\u00fa\u010das\u0165ou zmluvn\u00fdch podmienok.
\n
\n
Skupina posudzuje o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty s\u00favisiace s jej dlhov\u00fdmi n\u00e1strojmi \u00fa\u010dtovan\u00fdmi v amortizovanej
\n
hodnote a FVOCI a s expoz\u00edciami vypl\u00fdvaj\u00facimi zo zml\u00fav o \u00faverov\u00fdch pr\u00eds\u013euboch a finan\u010dn\u00fdch z\u00e1ruk\u00e1ch.
\n
Skupina vykazuje opravn\u00e9 polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty tak\u00fdchto akt\u00edv v ka\u017edom \u00fa\u010dtovnom obdob\u00ed.
\n
\n
V\u00fdsledn\u00e1 ECL odzrkad\u013euje:
\n
\n
\u2022 nezaujat\u00fa a pravdepodobnos\u0165ou v\u00e1\u017een\u00fa v\u00fd\u0161ku o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00e1 sa stanovuje
\n
pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch scen\u00e1rov;
\n
\u2022 \u010dasov\u00fa hodnotu pe\u0148az\u00ed;
\n
\u2022 primeran\u00e9 a preuk\u00e1zate\u013en\u00e9 inform\u00e1cie, ktor\u00e9 s\u00fa k d\u00e1tumu vykazovania k dispoz\u00edcii bez neprimeran\u00fdch
\n
n\u00e1kladov alebo \u00fasilia o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich
\n
hospod\u00e1rskych podmienok.
\n
\n
Bli\u017e\u0161ie inform\u00e1cie o ur\u010dovan\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
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\n\n\n
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\n\n\n
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\n
iv. Ukon\u010denie vykazovania
\n
Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00fdch akt\u00edv, ke\u010f sa ukon\u010dia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch
\n
akt\u00edv alebo prevedie zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch akt\u00edv prevodom podstatnej \u010dasti riz\u00edk a
\n
\u00fa\u017eitkov vypl\u00fdvaj\u00facich z vlastn\u00edctva finan\u010dn\u00fdch akt\u00edv. Vytvoren\u00fd alebo zachovan\u00fd podiel skupiny na
\n
preveden\u00fdch finan\u010dn\u00fdch akt\u00edvach sa vykazuje ako samostatn\u00e9 akt\u00edva.
\n
\n
Skupina uzatv\u00e1ra zmluvy, ktor\u00fdmi prev\u00e1dza akt\u00edva vyk\u00e1zan\u00e9 v jej v\u00fdkaze o finan\u010dnej situ\u00e1cii, ale ponech\u00e1 si
\n
v\u0161etky rizik\u00e1 a \u00fa\u017eitky vypl\u00fdvaj\u00face z preveden\u00fdch akt\u00edv alebo ich \u010das\u0165. Ak si skupina ponech\u00e1 v\u0161etky alebo
\n
podstatn\u00fa \u010das\u0165 riz\u00edk a \u00fa\u017eitkov, nie je ukon\u010den\u00e9 vykazovanie preveden\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
\n
\n
Transakcie ako napr\u00edklad zapo\u017ei\u010danie cenn\u00fdch papierov a transakcie pri k\u00fape a sp\u00e4tnom predaji
\n
predstavuj\u00fa transakcie, ke\u010f si skupina ponech\u00e1 v\u0161etky alebo podstatn\u00e9 \u010dasti riz\u00edk a \u00fa\u017eitkov.
\n
\n
Skupina taktie\u017e ukon\u010d\u00ed vykazovanie ur\u010dit\u00fdch akt\u00edv, ke\u010f odp\u00ed\u0161e zostatky, ktor\u00e9 sa pova\u017euj\u00fa za nevymo\u017eite\u013en\u00e9.
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\n
v. Modifik\u00e1cie finan\u010dn\u00fdch akt\u00edv
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Ak nastane zmena zmluvn\u00fdch podmienok, skupina vyhodnocuje \u010di doch\u00e1dza k v\u00fdznamnej zmene
\n
zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov. V\u00fdznamne modifik\u00e1cie pe\u0148a\u017en\u00fdch tokov ved\u00fa k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho
\n
finan\u010dn\u00e9ho akt\u00edva a k za\u00fa\u010dtovaniu nov\u00e9ho finan\u010dn\u00e9ho akt\u00edva v jeho re\u00e1lnej hodnote.
\n
\n
Ak modifik\u00e1cia nevedie k od\u00fa\u010dtovaniu finan\u010dn\u00e9ho akt\u00edva, skupina prepo\u010d\u00edta hrub\u00fa \u00fa\u010dtovn\u00fa hodnotu ako
\n
s\u00fa\u010dasn\u00fa hodnotu zmenen\u00fdch pe\u0148a\u017en\u00fdch tokov diskontovan\u00fdch p\u00f4vodnou EIR. Rozdiel medzi novou
\n
a p\u00f4vodnou hodnotou sa za\u00fa\u010dtuje do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z modifik\u00e1cie finan\u010dn\u00fdch
\n
akt\u00edv. Dopad modifik\u00e1ci\u00ed bol po\u010das vykazovan\u00fdch \u00fa\u010dtovn\u00fdch obdob\u00ed nev\u00fdznamn\u00fd.
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\n
(i) Deriv\u00e1ty
\n
Deriv\u00e1ty sa oce\u0148uj\u00fa v re\u00e1lnej hodnote vo v\u00fdkaze o finan\u010dnej situ\u00e1cii. Vyrovnanie zmien ich re\u00e1lnej hodnoty
\n
z\u00e1vis\u00ed od ich klasifik\u00e1cie:
\n
\n
\n
Zabezpe\u010dovacie deriv\u00e1ty
\n
Zabezpe\u010dovacie deriv\u00e1ty s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie a riadenie miery rizika vo
\n
vybran\u00fdch rizik\u00e1ch.
\n
\n
Skupina sa rozhodla prija\u0165 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje pre oblas\u0165 mikro zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva a v
\n
oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sa skupina rozhodla pokra\u010dova\u0165 na\u010falej v aplikovan\u00ed \u0161tandardu
\n
IAS 39 Finan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie.
\n
\n
Hlavn\u00e9 krit\u00e9ri\u00e1 skupiny pre klasifik\u00e1ciu zabezpe\u010dovac\u00edch deriv\u00e1tov pre oblas\u0165 mikro zabezpe\u010dovacieho
\n
\u00fa\u010dtovn\u00edctva s\u00fa nasleduj\u00face:
\n
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom, to znamen\u00e1 povaha rizika, funkcia, cie\u013e
\n
a strat\u00e9gia zabezpe\u010denia s\u00fa form\u00e1lne zdokumentovan\u00e9 pri vzniku zabezpe\u010dovacej transakcie,
\n
spolu s met\u00f3dou ktor\u00e1 sa pou\u017eije na pos\u00fadenie efektivity zabezpe\u010dovacieho vz\u0165ahu;
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom je form\u00e1lne zdokumentovan\u00fd u\u017e pri
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vzniku zabezpe\u010dovacej transakcie a skupina o\u010dak\u00e1va, \u017ee bude efekt\u00edvne zni\u017eova\u0165 riziko
\n
zabezpe\u010den\u00e9ho n\u00e1stroja;
\n
\u2022 zabezpe\u010dovac\u00ed vz\u0165ah sp\u013a\u0148a v\u0161etky z nasleduj\u00facich po\u017eiadaviek efekt\u00edvnosti zabezpe\u010denia:
\n
\n
o medzi zabezpe\u010dovanou polo\u017ekou a zabezpe\u010dovac\u00edm n\u00e1strojom existuje ekonomick\u00fd vz\u0165ah;
\n
o \u00fa\u010dinok \u00faverov\u00e9ho rizika neprevl\u00e1da nad zmenami hodn\u00f4t, ktor\u00e9 s\u00fa v\u00fdsledkom uveden\u00e9ho
\n
ekonomick\u00e9ho vz\u0165ahu;
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o zabezpe\u010dovac\u00ed pomer zabezpe\u010dovacieho vz\u0165ahu je rovnak\u00fd ako pomer zabezpe\u010denia,
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ktor\u00fd vypl\u00fdva z mno\u017estva zabezpe\u010dovanej polo\u017eky, ktor\u00fa jednotka skuto\u010dne zabezpe\u010duje,
\n
a od mno\u017estva zabezpe\u010dovacieho n\u00e1stroja, ktor\u00fd jednotka skuto\u010dne pou\u017e\u00edva na
\n
zabezpe\u010denie tohto mno\u017estva zabezpe\u010dovanej polo\u017eky. Toto ozna\u010denie by v\u0161ak nemalo
\n
odr\u00e1\u017ea\u0165 nerovnov\u00e1hu medzi v\u00e1\u017een\u00fdmi podielmi zabezpe\u010dovanej polo\u017eky a
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zabezpe\u010dovacieho n\u00e1stroja, ktor\u00e9 by vytvorili neefekt\u00edvnos\u0165 zabezpe\u010denia (bez oh\u013eadu na
\n
to, \u010di vyk\u00e1zan\u00fa alebo nie), ktor\u00e1 by mohla ma\u0165 za n\u00e1sledok \u00fa\u010dtovn\u00fd v\u00fdsledok, ktor\u00fd by nebol
\n
v s\u00falade s \u00fa\u010delom zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva.
\n
\n
Zabezpe\u010dovac\u00ed vz\u0165ah v oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sp\u013a\u0148a podmienky na \u00fa\u010dtovanie
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zabezpe\u010denia v\u00fdlu\u010dne v pr\u00edpade, ak s\u00fa splnen\u00e9 v\u0161etky tieto podmienky:
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\n
\u2022 na za\u010diatku zabezpe\u010denia sa vykon\u00e1 form\u00e1lne ur\u010denie a zdokumentovanie zabezpe\u010dovacieho
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vz\u0165ahu a cie\u013ea pri riaden\u00ed rizika \u00fa\u010dtovnou jednotkou a jej strat\u00e9gie na uskuto\u010d\u0148ovanie zabezpe\u010denia;
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\u2022 o\u010dak\u00e1va sa, \u017ee zabezpe\u010denie bude vysoko efekt\u00edvne pri dosahovan\u00ed kompenza\u010dn\u00fdch zmien v
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re\u00e1lnej hodnote alebo v pe\u0148a\u017en\u00fdch tokoch priradite\u013en\u00fdch zabezpe\u010dovan\u00e9mu riziku, v s\u00falade s
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p\u00f4vodne zdokumentovanou strat\u00e9giou riadenia rizika pre tento konkr\u00e9tny zabezpe\u010dovac\u00ed vz\u0165ah;
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\u2022 na zabezpe\u010denia pe\u0148a\u017en\u00fdch tokov mus\u00ed by\u0165 o\u010dak\u00e1van\u00e1 transakcia, ktor\u00e1 je predmetom
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zabezpe\u010denia, vysoko pravdepodobn\u00e1 a mus\u00ed predstavova\u0165 vystavenie zmen\u00e1m v pe\u0148a\u017en\u00fdch
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tokoch, ktor\u00e9 by mohli v kone\u010dnom d\u00f4sledku ovplyvni\u0165 hospod\u00e1rsky v\u00fdsledok;
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\u2022 efekt\u00edvnos\u0165 zabezpe\u010denia mo\u017eno spo\u013eahlivo oceni\u0165, t. j. re\u00e1lna hodnota alebo pe\u0148a\u017en\u00e9 toky
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zabezpe\u010denej polo\u017eky, ktor\u00e9 je mo\u017en\u00e9 priradi\u0165 zabezpe\u010dovan\u00e9mu riziku, a re\u00e1lna hodnota
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zabezpe\u010dovacieho n\u00e1stroja sa daj\u00fa spo\u013eahlivo oceni\u0165;
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\u2022 zabezpe\u010denie sa posudzuje na priebe\u017enom z\u00e1klade a aktu\u00e1lne sa stanovuje, \u017ee bolo vysoko
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efekt\u00edvne pre v\u0161etky obdobia finan\u010dn\u00e9ho vykazovania, po\u010das ktor\u00fdch bolo zabezpe\u010denie ur\u010den\u00e9.
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Hedgovanou polo\u017ekou v pr\u00edpade macrohedgingu je \u010das\u0165 spotrebn\u00fdch a hypotek\u00e1rnych \u00faverov s fixnou
\n
sadzbou denominovan\u00fdch v eur mimo \u00faverov po splatnosti nad 90 dn\u00ed. Objem hedgovanej polo\u017eky a
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deriv\u00e1tu sa men\u00ed kontinu\u00e1lne na z\u00e1klade v\u00fdvoja portf\u00f3lia \u00faverov.
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Jednotliv\u00e9 \u00favery s\u00fa priraden\u00e9 do \u010dasov\u00fdch ko\u0161ov pod\u013ea ich spl\u00e1tkov\u00e9ho kalend\u00e1ra (pri fix\u00e1cii do splatnosti)
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resp. pod\u013ea refix\u00e1cie (moment\u00e1lne hlavne hypotek\u00e1rne \u00favery). Z toho d\u00f4vodu podliehaj\u00fa rovnak\u00e9mu riziku
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a s\u00edce riziku zmeny eurovej swapovej krivky.
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Skupina pou\u017e\u00edva na \u00fa\u010dely portf\u00f3lio hedgingu 3M \u010dasov\u00e9 ko\u0161e. Metodika mapovania je toto\u017en\u00e1 so
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schv\u00e1lenou metodikou mapovania \u00farokov\u00fdch \u010dasov\u00fdch ko\u0161ov, ktor\u00e9 zoh\u013ead\u0148uje pred\u010dasn\u00e9 splatenie a
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\u00favery v ome\u0161kan\u00ed viac ako 90 dn\u00ed.
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\u00da\u010delom zabezpe\u010denia je minimalizova\u0165 \u00farokov\u00e9 riziko vypl\u00fdvaj\u00face z pohybu trhov\u00fdch \u00farokov\u00fdch sadzieb v
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eur\u00e1ch a eliminova\u0165 \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201c medzi \u00fa\u010dtovan\u00edm re\u00e1lnej hodnoty IRS (hedging instrument)
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prostredn\u00edctvom v\u00fdkazu ziskov a str\u00e1t a rovnomern\u00e9ho \u00faro\u010denia portf\u00f3lia spotrebn\u00fdch a hypotek\u00e1rnych
\n
\u00faverov (hedged item).
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i. Zabezpe\u010denie re\u00e1lnej hodnoty (fair value hedge)
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Skupina vyu\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty na riadenie miery rizika v s\u00favislosti s \u00farokov\u00fdm rizikom. Skupina pou\u017e\u00edva
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zabezpe\u010dovacie deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty vyk\u00e1zan\u00e9ho akt\u00edva. V pr\u00edpade microhedgingu
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je zabezpe\u010dovan\u00e1 re\u00e1lna hodnota dlhopisov s pevn\u00fdm v\u00fdnosom a v pr\u00edpade macrohedgingu sa
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zabezpe\u010duje re\u00e1lna hodnota portf\u00f3lia klientsk\u00fdch \u00faverov s pevn\u00fdm v\u00fdnosom. Ke\u010f\u017ee n\u00e1kup dlhopisov
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a poskytnutie \u00faverov s pevn\u00fdm v\u00fdnosom zvy\u0161uje \u00farokov\u00e9 riziko skupiny, skupina uzavrela \u00farokov\u00e9 swapy na
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zabezpe\u010denie zmien re\u00e1lnej hodnoty sp\u00f4soben\u00fdch zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb, pri\u010dom plat\u00ed
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fixn\u00fa a dost\u00e1va pohybliv\u00fa sadzbu. Nomin\u00e1lna a re\u00e1lna hodnota uveden\u00fdch zabezpe\u010dovac\u00edch deriv\u00e1tov je
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uveden\u00e1 v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
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Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky (clean price) zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuj\u00fa vo v\u00fdkaze
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ziskov a str\u00e1t ako \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed. Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky
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zabezpe\u010dovan\u00fdch polo\u017eiek s\u00favisiacich so zabezpe\u010dovan\u00fdm rizikom tvor\u00ed pri microhedgingu s\u00fa\u010das\u0165 jej
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\u00fa\u010dtovnej hodnoty a t\u00e1to zmena sa vo v\u00fdkaze ziskov a str\u00e1t vyk\u00e1\u017ee ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch
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oper\u00e1ci\u00ed. Pri macrohedgingu s\u00fa zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky zabezpe\u010dovan\u00fdch polo\u017eiek
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prezentovan\u00e9 ako s\u00fa\u010das\u0165 riadku Zabezpe\u010dovacie deriv\u00e1ty a vo v\u00fdkaze ziskov a str\u00e1t s\u00fa tie\u017e s\u00fa\u010das\u0165ou \u010cist\u00e9ho
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zisku/(straty) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
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N\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 \u00faroky zo zabezpe\u010dovac\u00edch n\u00e1strojov s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi a
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n\u00e1kladmi zabezpe\u010dovan\u00fdch polo\u017eiek vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosov. Kladn\u00e1
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hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v r\u00e1mci akt\u00edv v riadku
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Zabezpe\u010dovacie deriv\u00e1ty. Z\u00e1porn\u00e1 hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje ako z\u00e1v\u00e4zok v riadku
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Zabezpe\u010dovacie deriv\u00e1ty. Preh\u013ead zabezpe\u010dovac\u00edch deriv\u00e1tov je v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
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\u00da\u010dtovanie o zabezpe\u010dovan\u00ed je ukon\u010den\u00e9, ak sa skon\u010d\u00ed platnos\u0165 deriv\u00e1tu, deriv\u00e1t sa pred\u00e1, zru\u0161\u00ed alebo uplatn\u00ed
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alebo zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania o zabezpe\u010den\u00ed V\u0161etky \u00fapravy
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zabezpe\u010dovanej polo\u017eky, ktor\u00e1 sa vykazuje pomocou met\u00f3dy EIR, s\u00fa umoren\u00e9 cez v\u00fdkaz ziskov a str\u00e1t ako
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s\u00fa\u010das\u0165 prepo\u010d\u00edtanej EIR na zost\u00e1vaj\u00facu dobu \u017eivotnosti danej polo\u017eky.
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Ostatn\u00e9 deriv\u00e1ty neur\u010den\u00e9 na obchodovanie
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Ak deriv\u00e1t nie je ur\u010den\u00fd na obchodovanie a nesp\u013a\u0148a podmienky pre zabezpe\u010dovac\u00ed vz\u0165ah, v\u0161etky zmeny v
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jeho re\u00e1lnej hodnote sa vyk\u00e1\u017eu priamo vo v\u00fdkaze ziskov a str\u00e1t ako s\u00fa\u010das\u0165 \u010cist\u00e9ho zisku/(straty) z finan\u010dn\u00fdch
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oper\u00e1ci\u00ed.
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Vlo\u017een\u00e9 deriv\u00e1ty
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Niektor\u00e9 deriv\u00e1ty s\u00fa zahrnut\u00e9 do hybridn\u00fdch zml\u00fav, ako napr\u00edklad mo\u017enos\u0165 konverzie v konvertibilnom
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dlhopise. Ak hybridn\u00e1 zmluva obsahuje hostite\u013ea, ktor\u00fd je finan\u010dn\u00fdm akt\u00edvom, skupina posudzuje cel\u00fa zmluvu
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ako finan\u010dn\u00e9 akt\u00edvum a uplat\u0148uje \u00fa\u010dtovn\u00e9 princ\u00edpy klasifik\u00e1cie a oce\u0148ovania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje.
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V opa\u010dnom pr\u00edpade sa vlo\u017een\u00e9 deriv\u00e1ty pova\u017euj\u00fa za oddelen\u00e9 deriv\u00e1ty, ak:
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\u2022 ich ekonomick\u00e9 charakteristiky a rizik\u00e1 nie s\u00fa \u00fazko prepojen\u00e9 s charakteristikami a rizikami hostite\u013eskej
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zmluvy;
\n
\u2022 samostatn\u00fd n\u00e1stroj s rovnak\u00fdmi podmienkami by sp\u013a\u0148al defin\u00edciu deriv\u00e1tu;
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\u2022 hybridn\u00e1 zmluva sa neoce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok hospod\u00e1renia.
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Tieto vlo\u017een\u00e9 deriv\u00e1ty sa \u00fa\u010dtuj\u00fa osobitne v re\u00e1lnej hodnote a zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa vo v\u00fdkaze
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ziskov a str\u00e1t, ak sa skupina nerozhodne ur\u010di\u0165 hybridn\u00e9 zmluvy za oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdsledok
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hospod\u00e1renia.
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(j) Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva
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i. Vykazovanie a oce\u0148ovanie
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Zlo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv sa oce\u0148uj\u00fa v obstar\u00e1vac\u00edch cen\u00e1ch zn\u00ed\u017een\u00fdch o opr\u00e1vky a straty
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zo znehodnotenia. Obstar\u00e1vacie ceny zah\u0155\u0148aj\u00fa n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 k obstaraniu dan\u00fdch
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akt\u00edv. Zak\u00fapen\u00fd softv\u00e9r, ktor\u00fd je neoddelite\u013enou s\u00fa\u010das\u0165ou \u00fa\u017eitkovej hodnoty s\u00favisiacich akt\u00edv, sa vykazuje ako
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s\u00fa\u010das\u0165 dan\u00fdch akt\u00edv. Ak maj\u00fa jednotliv\u00e9 s\u00fa\u010dasti niektorej polo\u017eky akt\u00edv rozdielnu dobu pou\u017eite\u013enosti, \u00fa\u010dtuj\u00fa sa
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oddelene ako hlavn\u00e9 komponenty akt\u00edv.
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ii. N\u00e1sledn\u00e9 n\u00e1klady
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N\u00e1klady na v\u00fdmenu polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv s\u00fa vykazovan\u00e9 v \u00fa\u010dtovnej hodnote tejto polo\u017eky,
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ak je pravdepodobn\u00e9, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s danou polo\u017ekou akt\u00edv bud\u00fa plyn\u00fa\u0165 do skupiny
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a n\u00e1klady je mo\u017en\u00e9 spo\u013eahlivo mera\u0165.
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N\u00e1klady spojen\u00e9 s be\u017enou \u00fadr\u017ebou hmotn\u00fdch akt\u00edv s\u00fa vyk\u00e1zan\u00e9 vo
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v\u00fdkaze ziskov a str\u00e1t v \u010dase ich vzniku.
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iii. Odpisovanie
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Odpisy a amortiz\u00e1cia sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t met\u00f3dou rovnomern\u00fdch odpisov po\u010das
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odhadovanej doby pou\u017eite\u013enosti ka\u017edej polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv. Pozemky sa neodpisuj\u00fa.
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Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva sa za\u010d\u00ednaj\u00fa odpisova\u0165 po zaraden\u00ed do u\u017e\u00edvania.
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Odhadovan\u00e9 doby pou\u017eite\u013enosti pre be\u017en\u00e9 a predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie:
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\n\n\n| Odpisov\u00e1 skupina | \nObdobie | \nMet\u00f3da | \n\n\n\n\n
\n\n| Budovy | \n40 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Hardv\u00e9r | \n2 \u2013 8 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n2 \u2013 15 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Softv\u00e9r | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| In\u00e9 nehmotn\u00e9 akt\u00edva | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
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Met\u00f3dy odpisovania, doba pou\u017eite\u013enosti a zostatkov\u00e9 hodnoty sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa
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zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.
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iv. Goodwill
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Goodwill, ktor\u00fd vznikol pri podnikovej kombin\u00e1cii, sa stanovuje ako prebytok obstar\u00e1vacej ceny podielu na
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dc\u00e9rskej spolo\u010dnosti nad podielom skupiny na re\u00e1lnej hodnote akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov
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dc\u00e9rskej spolo\u010dnosti. Goodwill je vyk\u00e1zan\u00fd ako s\u00fa\u010das\u0165 nehmotn\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
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Goodwill sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o znehodnotenie. Odpisy sa ne\u00fa\u010dtuj\u00fa, goodwill sa ka\u017ed\u00fd
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rok testuje na zn\u00ed\u017eenie hodnoty, a v pr\u00edpade, \u017ee \u00fa\u010dtovn\u00e1 hodnota goodwillu je vy\u0161\u0161ia ako n\u00e1vratn\u00e1 hodnota,
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pr\u00edslu\u0161n\u00fd rozdiel sa vyk\u00e1\u017ee ako zn\u00ed\u017eenie hodnoty vo v\u00fdkaze ziskov a str\u00e1t.
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(k) Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie a l\u00edzingov\u00e9 z\u00e1v\u00e4zky
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Pri vzniku zmluvy skupina posudzuje, \u010di je zmluva l\u00edzingom alebo \u010di obsahuje l\u00edzing pod\u013ea IFRS 16 L\u00edzingy. Zmluva
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je l\u00edzingom alebo obsahuje l\u00edzing, ak sa zmluvou postupuje pr\u00e1vo riadi\u0165 u\u017e\u00edvanie identifikovan\u00e9ho akt\u00edva na
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nejak\u00e9 \u010dasov\u00e9 obdobie v\u00fdmenou za protihodnotu. V pr\u00edpade zmluvy, ktor\u00e1 je l\u00edzingom alebo ktor\u00e1 obsahuje
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l\u00edzing, \u00fa\u010dtuje skupina ka\u017ed\u00fa l\u00edzingov\u00fa zlo\u017eku v r\u00e1mci zmluvy ako l\u00edzing oddelene od nel\u00edzingov\u00fdch zlo\u017eiek
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zmluvy.
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Skupina ako n\u00e1jomca k d\u00e1tumu za\u010diatku vykazuje akt\u00edvum s pr\u00e1vom na u\u017e\u00edvanie a l\u00edzingov\u00fd z\u00e1v\u00e4zok. Akt\u00edvum
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s pr\u00e1vom na u\u017e\u00edvanie je ocenen\u00e9 obstar\u00e1vacou cenou, ktor\u00e1 predstavuje sumu prvotn\u00e9ho ocenenia
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l\u00edzingov\u00e9ho z\u00e1v\u00e4zku. Skupina k d\u00e1tumu za\u010diatku oce\u0148uje l\u00edzingov\u00fd z\u00e1v\u00e4zok s\u00fa\u010dasnou hodnotou l\u00edzingov\u00fdch
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spl\u00e1tok po\u010das doby l\u00edzingu, ktor\u00e9 k tomuto d\u00e1tumu nie s\u00fa uhraden\u00e9. Doba l\u00edzingu predstavuje
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nevypovedate\u013en\u00e9 obdobie l\u00edzingu spolu s obdobiami, na ktor\u00e9 sa vz\u0165ahuje opcia na pred\u013a\u017eenie l\u00edzingu, ak je
\n
dostato\u010dne ist\u00e9, \u017ee n\u00e1jomca t\u00fato opciu uplatn\u00ed a obdobiami, na ktor\u00e9 sa vz\u0165ahuje opcia na ukon\u010denie
\n
l\u00edzingu, ak je dostato\u010dne ist\u00e9, \u017ee n\u00e1jomca t\u00fato opciu neuplatn\u00ed. L\u00edzingov\u00e9 spl\u00e1tky sa diskontuj\u00fa pou\u017eit\u00edm
\n
implicitnej \u00farokovej miery l\u00edzingu v pr\u00edpade operat\u00edvneho l\u00edzingu automobilov a pou\u017eit\u00edm kapit\u00e1lovej prir\u00e1\u017eky
\n
pri ostatn\u00fdch l\u00edzingov\u00fdch zmluv\u00e1ch alebo zmluv\u00e1ch obsahuj\u00facich l\u00edzing.
\n
\n
Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie sa odpisuj\u00fa rovnomerne po\u010das doby l\u00edzingu, resp. po\u010das doby pou\u017eite\u013enosti, a
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to pod\u013ea toho, ktor\u00e1 doba je krat\u0161ia.
\n
\n\n\n
\n\n\n\n\n
\n
\n
\n\n
Pri \u00fa\u010dtovan\u00ed l\u00edzingu skupina uplat\u0148uje praktick\u00fa pom\u00f4cku a vyu\u017e\u00edva portf\u00f3liov\u00fd pr\u00edstup na zmluvy s podobn\u00fdmi
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vlastnos\u0165ami.
\n
\n
V skupine predstavuj\u00fa akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie najm\u00e4 pren\u00e1jmy priestorov \u00fastredia,
\n
pobo\u010diek, pracovn\u00fdch miest na po\u0161te, zmluvy o pren\u00e1jme v IT oblasti, l\u00edzing \u00e1ut, ako aj pren\u00e1jom in\u00fdch
\n
zariaden\u00ed. Skupina uplat\u0148uje v\u00fdnimky z vykazovania v pr\u00edpade kr\u00e1tkodob\u00e9ho l\u00edzingu, t.j. l\u00edzingov\u00fdch zml\u00fav
\n
alebo zml\u00fav obsahuj\u00facich l\u00edzing s dobou l\u00edzingu krat\u0161ou ako 12 mesiacov a pri l\u00edzingoch, pri ktor\u00fdch m\u00e1
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podkladov\u00e9 akt\u00edvum n\u00edzku hodnotu. L\u00edzingov\u00e9 spl\u00e1tky sa pri t\u00fdchto v\u00fdnimk\u00e1ch vyk\u00e1\u017eu ako n\u00e1klad
\n
rovnomerne po\u010das doby l\u00edzingu.
\n
\n
Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie s\u00fa vyk\u00e1zan\u00e9 v pozn\u00e1mke 11. Hmotn\u00e9 akt\u00edva a l\u00edzingov\u00e9 z\u00e1v\u00e4zky s\u00fa vyk\u00e1zan\u00e9
\n
v pozn\u00e1mke 15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote.
\n
\n
Skupina prezentuje \u00farokov\u00e9 n\u00e1klady na l\u00edzingov\u00fd z\u00e1v\u00e4zok oddelene od odpisov t\u00fdkaj\u00facich sa akt\u00edva s
\n
pr\u00e1vom na u\u017e\u00edvanie.
\n
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(l) Finan\u010dn\u00fd l\u00edzing
\n
\n
Prim\u00e1rnym zameran\u00edm finan\u010dn\u00e9ho l\u00edzingu bolo financovanie po\u013enohospod\u00e1rskych akt\u00edv. Vzh\u013eadom na to, \u017ee
\n
celkov\u00e1 obchodn\u00e1 strat\u00e9gia Skupiny uprednost\u0148uje retailov\u00e9 bankovn\u00edctvo pred portf\u00f3liom podnikov\u00fdch
\n
akt\u00edv, Skupina prestala schva\u013eova\u0165 nov\u00e9 financovanie. V\u0161etko \u00fasilie je teraz s\u00fastreden\u00e9 na spr\u00e1vu a obsluhu
\n
existuj\u00faceho portf\u00f3lia, zabezpe\u010denie \u00faspe\u0161n\u00e9ho plnenia s\u00fa\u010dasn\u00fdch zml\u00fav a poskytovanie podpory klientom,
\n
k\u00fdm nebud\u00fa v\u0161etky z\u00e1v\u00e4zky \u00faplne splnen\u00e9.
\n
\n
Ako prenaj\u00edmate\u013e si Skupina zvy\u010dajne ponech\u00e1va vlastn\u00edcke pr\u00e1va k prenajat\u00fdm akt\u00edvam. Strat\u00e9gia riadenia
\n
riz\u00edk spojen\u00fdch s t\u00fdmito pr\u00e1vami zah\u0155\u0148a:
\n
\n
\u2022 priebe\u017en\u00e9 monitorovanie - po\u010das celej doby trvania ka\u017ed\u00e9ho pren\u00e1jmu sledovanie ak\u00fdchko\u013evek
\n
zn\u00e1mok finan\u010dn\u00fdch \u0165a\u017ekost\u00ed alebo potenci\u00e1lneho zlyhania u\u017e v po\u010diato\u010dnom \u0161t\u00e1diu s cie\u013eom zmierni\u0165
\n
riziko znehodnotenia alebo straty akt\u00edva;
\n
\n
\u2022 ochrana a \u00fadr\u017eba akt\u00edv - povinnos\u0165 n\u00e1jomcov, aby udr\u017eiavali akt\u00edva v dobrom stave a dodr\u017eiavali
\n
v\u0161etky pr\u00edslu\u0161n\u00e9 regulat\u00f3rne po\u017eiadavky (na zabezpe\u010denie, \u017ee zostatkov\u00e1 hodnota akt\u00edv zostane
\n
neporu\u0161en\u00e1 v pr\u00edpade ich sp\u00e4tn\u00e9ho z\u00edskania; kde je to potrebn\u00e9, vykon\u00e1vaj\u00fa sa kontroly
\n
dodr\u017eiavania po\u017eiadaviek);
\n
\n
\u2022 poistenie - pokia\u013e nie je dohodnut\u00e9 inak, v\u0161etky financovan\u00e9 akt\u00edva musia by\u0165 primerane poisten\u00e9 a
\n
n\u00e1jomca mus\u00ed ma\u0165 uzavret\u00e9 pr\u00edslu\u0161n\u00e9 poistn\u00e9 zmluvy na ochranu pred stratou, po\u0161koden\u00edm alebo
\n
kr\u00e1de\u017eou;
\n
\n
\u2022 sp\u00e4tn\u00e9 z\u00edskanie a likvid\u00e1cia - v pr\u00edpade zlyhania zah\u0155\u0148a strat\u00e9gia jasn\u00e9, pr\u00e1vne definovan\u00e9 procesy
\n
na sp\u00e4tn\u00e9 z\u00edskanie a likvid\u00e1ciu akt\u00edv;
\n
\n
\u2022 riziko zostatkovej hodnoty - pos\u00fadenie potenci\u00e1lnej zostatkovej hodnoty akt\u00edv po ukon\u010den\u00ed pren\u00e1jmu
\n
alebo sp\u00e4tnom z\u00edskan\u00ed; strat\u00e9gia zah\u0155\u0148a ur\u010denie vhodn\u00fdch odpisov\u00fdch sadzieb a zabezpe\u010denie,
\n
aby zostatkov\u00e9 hodnoty boli realistick\u00e9, \u010d\u00edm sa zni\u017euje riziko nadhodnotenia kone\u010dnej hodnoty
\n
akt\u00edva.
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\n\n\n
\n\n
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(m) Zn\u00ed\u017eenie hodnoty nefinan\u010dn\u00fdch akt\u00edv
\n
\u00da\u010dtovn\u00e1 hodnota nefinan\u010dn\u00fdch akt\u00edv skupiny, in\u00fdch ako je odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka, sa prehodnocuje
\n
ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka s cie\u013eom zisti\u0165, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv.
\n
Ak sa zist\u00ed indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv, n\u00e1sledne sa odhadne n\u00e1vratn\u00e1 hodnota.
\n
\n
Strata zo zn\u00ed\u017eenia hodnoty sa vyk\u00e1\u017ee vtedy, ak \u00fa\u010dtovn\u00e1 hodnota akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9
\n
prostriedky prevy\u0161uje jej n\u00e1vratn\u00fa hodnotu. Jednotka generuj\u00faca pe\u0148a\u017en\u00e9 prostriedky je najmen\u0161ia
\n
identifikovate\u013en\u00e1 skupina akt\u00edv, ktor\u00e1 generuje pe\u0148a\u017en\u00e9 pr\u00edjmy do ve\u013ekej miery nez\u00e1visl\u00e9 od ostatn\u00fdch akt\u00edv
\n
alebo skup\u00edn akt\u00edv.
\n
\n
Straty zo zn\u00ed\u017eenia hodnoty sa vykazuj\u00fa priamo vo v\u00fdkaze ziskov a str\u00e1t. Straty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9
\n
v s\u00favislosti s jednotkami generuj\u00facimi pe\u0148a\u017en\u00e9 prostriedky sa v prvom rade vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej
\n
hodnoty goodwillu pripadaj\u00faceho na tieto jednotky, ktor\u00e9 sa potom vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej hodnoty
\n
ostatn\u00fdch akt\u00edv v jednotke (skupine jednotiek) na pomernej b\u00e1ze.
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Suma, ktor\u00fa mo\u017eno z dan\u00fdch akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9 prostriedky z\u00edska\u0165, je bu\u010f \u010dist\u00e1
\n
predajn\u00e1 cena, alebo hodnota v pou\u017e\u00edvan\u00ed jednotky (value in use) pod\u013ea toho, ktor\u00e1 je vy\u0161\u0161ia. Pri hodnote v
\n
pou\u017e\u00edvan\u00ed sa odhad bud\u00facich pe\u0148a\u017en\u00fdch tokov diskontuje na ich s\u00fa\u010dasn\u00fa hodnotu pomocou diskontnej
\n
sadzby pred zdanen\u00edm, ktor\u00e1 odr\u00e1\u017ea s\u00fa\u010dasn\u00e9 trhov\u00e9 ohodnotenie \u010dasovej hodnoty pe\u0148az\u00ed a riz\u00edk
\n
\u0161pecifick\u00fdch pre dan\u00e9 akt\u00edva.
\n
\n
Straty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9 v predch\u00e1dzaj\u00facich obdobiach sa prehodnotia ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, pod\u013ea toho, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia straty alebo toho, \u017ee u\u017e strata neexistuje.
\n
Strata zo zn\u00ed\u017eenia hodnoty sa zru\u0161\u00ed, ak nastala zmena v odhade pou\u017eitom pri ur\u010den\u00ed n\u00e1vratnej hodnoty.
\n
Zn\u00ed\u017eenie hodnoty sa zru\u0161\u00ed len do takej v\u00fd\u0161ky, k\u00fdm \u00fa\u010dtovn\u00e1 hodnota akt\u00edv nepresiahne jeho \u00fa\u010dtovn\u00fa hodnotu,
\n
ktor\u00e1 by mu prisl\u00fachala po \u00faprave o odpisy, keby sa zn\u00ed\u017eenie hodnoty nevyk\u00e1zalo.
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(n) Finan\u010dn\u00e9 z\u00e1v\u00e4zky
\n
i. Prvotn\u00e9 vykazovanie
\n
Skupina prvotne vykazuje vklady b\u00e1nk, vklady klientov, prijat\u00e9 \u00favery a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich
\n
vzniku. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne vykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou
\n
stranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo
\n
s\u00favisia s ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov
\n
a str\u00e1t).
\n
\n
ii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\n
V be\u017enom aj predch\u00e1dzaj\u00facom obdob\u00ed s\u00fa finan\u010dn\u00e9 z\u00e1v\u00e4zky klasifikovan\u00e9 a n\u00e1sledne oce\u0148ovan\u00e9
\n
v amortizovanej hodnote. V\u00fdnimku tvoria:
\n
\n
\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia: t\u00e1to klasifik\u00e1cia sa
\n
uplat\u0148uje pri deriv\u00e1toch, finan\u010dn\u00fdch z\u00e1v\u00e4zkoch ur\u010den\u00fdch na obchodovanie (napr\u00edklad kr\u00e1tke poz\u00edcie
\n
v obchodnej knihe) a ostatn\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkoch takto ur\u010den\u00fdch pri prvotnom vyk\u00e1zan\u00ed. Zisky
\n
alebo straty z finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL sa vykazuj\u00fa \u010diasto\u010dne v ostatn\u00fdch
\n
s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku (hodnota zmeny re\u00e1lnej hodnoty finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ktor\u00e1 je
\n
prip\u00edsate\u013en\u00e1 zmen\u00e1m v kreditnom riziku tohto z\u00e1v\u00e4zku a je ur\u010den\u00e1 za hodnotu, ktor\u00e1 nie je prip\u00edsate\u013en\u00e1
\n
zmen\u00e1m trhov\u00fdch podmienok, ktor\u00e9 zvy\u0161uj\u00fa trhov\u00e9 riziko) a \u010diasto\u010dne vo v\u00fdsledku hospod\u00e1renia
\n
(hodnota zmeny re\u00e1lnej hodnoty z\u00e1v\u00e4zku po odpo\u010d\u00edtan\u00ed zmeny pripadaj\u00facej na kreditn\u00e9 riziko). Plat\u00ed
\n
to len v pr\u00edpade, ak by tak\u00e1to prezent\u00e1cia nevytvorila alebo nezv\u00fd\u0161ila \u00fa\u010dtovn\u00fd nes\u00falad, v takom
\n
pr\u00edpade sa zisky a straty s\u00favisiace so zmenami v kreditnom riziku z\u00e1v\u00e4zku taktie\u017e vykazuj\u00fa vo v\u00fdsledku
\n
hospod\u00e1renia;
\n
\n\n
\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky vypl\u00fdvaj\u00face z prevodu finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 nesp\u013a\u0148ali podmienky na ukon\u010denie
\n
vykazovania, pri\u010dom finan\u010dn\u00fd z\u00e1v\u00e4zok sa vykazuje za protihodnotu prijat\u00fa za prevod. V nasleduj\u00facich
\n
obdobiach skupina vykazuje ak\u00e9ko\u013evek n\u00e1klady vynalo\u017een\u00e9 na finan\u010dn\u00fd z\u00e1v\u00e4zok;
\n
\u2022 zmluvy o finan\u010dnej z\u00e1ruke a \u00faverov\u00e9 pr\u00eds\u013euby.
\n
\n
iii. Ukon\u010denie vykazovania
\n
Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ak je zmluvn\u00fd z\u00e1v\u00e4zok splnen\u00fd, zru\u0161en\u00fd alebo sa ukon\u010d\u00ed
\n
jeho platnos\u0165.
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(o) Finan\u010dn\u00e9 z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby
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Finan\u010dn\u00e9 z\u00e1ruky s\u00fa zmluvy, ktor\u00e9 vy\u017eaduj\u00fa, aby skupina vykonala \u0161pecifikovan\u00e9 platby, tak aby dr\u017eite\u013eovi
\n
nahradila stratu, ktor\u00fa utrp\u00ed, preto\u017ee konkr\u00e9tny dl\u017en\u00edk nezaplat\u00ed platbu v \u010dase splatnosti v s\u00falade s p\u00f4vodn\u00fdmi
\n
alebo upraven\u00fdmi podmienkami dlhov\u00e9ho n\u00e1stroja.
\n
\u00daverov\u00e9 pr\u00eds\u013euby s\u00fa z\u00e1v\u00e4zky skupiny poskytn\u00fa\u0165 \u00faver za vopred stanoven\u00fdch podmienok.
\n
Vydan\u00e9 finan\u010dn\u00e9 z\u00e1ruky alebo pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver sa prvotne oce\u0148uj\u00fa re\u00e1lnou hodnotou. N\u00e1sledne sa
\n
oce\u0148uj\u00fa bu\u010f opravn\u00fdmi polo\u017ekami ur\u010den\u00fdmi v s\u00falade s IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje alebo p\u00f4vodne vyk\u00e1zanou
\n
sumou zn\u00ed\u017eenou, ak je to vhodn\u00e9, o kumulat\u00edvnu sumu v\u00fdnosov vyk\u00e1zan\u00fa v s\u00falade s princ\u00edpmi
\n
IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi.
\n
\n
Ostatn\u00e9 vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby sa oce\u0148uj\u00fa s\u00fa\u010dtom opravnej polo\u017eky ur\u010denej v s\u00falade
\n
s IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje a sumou v\u0161etk\u00fdch prijat\u00fdch poplatkov zn\u00ed\u017een\u00fdch o, ak je nepravdepodobn\u00e9, \u017ee by
\n
z\u00e1v\u00e4zok vy\u00fastil do konkr\u00e9tnej \u00faverovej zmluvy, kumulat\u00edvnu sumu vyk\u00e1zan\u00fdch v\u00fdnosov.
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(p) Rezervy
\n
Rezerva sa tvor\u00ed v pr\u00edpade, ak existuje pre skupinu pr\u00e1vna alebo vecn\u00e1 povinnos\u0165 splni\u0165 z\u00e1v\u00e4zok, ktor\u00fd vypl\u00fdva
\n
z minulej udalosti, a ktorej vplyv sa d\u00e1 spo\u013eahlivo odhadn\u00fa\u0165, pri\u010dom je pravdepodobn\u00e9, \u017ee z\u00e1v\u00e4zok bude
\n
splnen\u00fd a vy\u017eiada si \u00fabytok ekonomick\u00fdch \u00fa\u017eitkov. Rezervy sa vypo\u010d\u00edtavaj\u00fa diskontovan\u00edm o\u010dak\u00e1van\u00fdch
\n
pe\u0148a\u017en\u00fdch tokov pomocou diskontnej sadzby pred zdanen\u00edm, ktor\u00e1 odr\u00e1\u017ea s\u00fa\u010dasn\u00e9 trhov\u00e9 ocenenie
\n
\u010dasovej hodnoty pe\u0148az\u00ed a ak je potrebn\u00e9, tak riz\u00edk \u0161pecifick\u00fdch pre dan\u00fd z\u00e1v\u00e4zok.
\n
\n
Rezervy k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch \u00faverov\u00fdch a in\u00fdch pr\u00eds\u013eubov
\n
a z poskytnut\u00fdch z\u00e1ruk sa po\u010d\u00edtaj\u00fa v s\u00falade s IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje na z\u00e1klade rovnak\u00fdch z\u00e1sad ako ECL
\n
pre finan\u010dn\u00e9 akt\u00edva.
\n
\n\n\n\n\n
\n\n
(q) Zamestnaneck\u00e9 po\u017eitky
\n
i. Po\u017eitky po skon\u010den\u00ed zamestnania
\n
Po\u017eitky po skon\u010den\u00ed zamestnania sa vykazuj\u00fa ako n\u00e1klad, ke\u010f sa skupina preuk\u00e1zate\u013ene zaviazala vytvori\u0165
\n
podrobn\u00fd pl\u00e1n na ukon\u010denie zamestnania pred be\u017en\u00fdm odchodom do d\u00f4chodku bez re\u00e1lnej mo\u017enosti
\n
odst\u00fapenia.
\n
\n
ii. Kr\u00e1tkodob\u00e9 zamestnaneck\u00e9 po\u017eitky
\n
Z\u00e1v\u00e4zky z kr\u00e1tkodob\u00fdch zamestnaneck\u00fdch po\u017eitkov sa oce\u0148uj\u00fa na nediskontovanej b\u00e1ze a \u00fa\u010dtuj\u00fa sa do
\n
n\u00e1kladov v \u010dase, ke\u010f sa poskytne s\u00favisiaca slu\u017eba. Rezerva sa vykazuje v hodnote, ktor\u00e1 sa o\u010dak\u00e1va, \u017ee
\n
bude zaplaten\u00e1 ako kr\u00e1tkodob\u00e1 pe\u0148a\u017en\u00e1 pr\u00e9mia alebo v r\u00e1mci pl\u00e1nov podielu na zisku, ak m\u00e1 skupina
\n
s\u00fa\u010dasn\u00fa zmluvn\u00fa alebo vecn\u00fa povinnos\u0165 zaplati\u0165 t\u00fato sumu ako v\u00fdsledok slu\u017eby poskytnutej v minulosti
\n
zamestnancom a t\u00fato slu\u017ebu je mo\u017en\u00e9 spo\u013eahlivo oceni\u0165.
\n
\n\n\n\n\n
\n\n
(r) Kompenz\u00e1cia
\n
Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky sa vz\u00e1jomne nezapo\u010d\u00edtavaj\u00fa. Ich netto hodnota sa vykazuje vo v\u00fdkaze o
\n
finan\u010dnej situ\u00e1cii vtedy a len vtedy, ak m\u00e1 skupina pr\u00e1vo na kompenz\u00e1ciu t\u00fdchto zostatkov a m\u00e1 v \u00famysle
\n
plati\u0165 na netto b\u00e1ze alebo preda\u0165 akt\u00edva a s\u00fa\u010dasne uhradi\u0165 z\u00e1v\u00e4zok.
\n
Pr\u00e1vo zapo\u010d\u00edta\u0165 finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky sa uplatn\u00ed iba ak nie je podmienen\u00e9 bud\u00facou udalos\u0165ou
\n
a je pr\u00e1vne vym\u00e1hate\u013en\u00e9 v\u0161etk\u00fdmi protistranami v r\u00e1mci be\u017enej obchodnej \u010dinnosti, ako aj v pr\u00edpade
\n
platobnej neschopnosti a bankrotu. Kompenz\u00e1cia sa t\u00fdka preva\u017ene dod\u00e1vate\u013esko-odberate\u013esk\u00fdch vz\u0165ahov,
\n
\u00fa\u010dtovanie prebieha na z\u00e1klade dokladu o z\u00e1po\u010dte.
\n
\n
V\u00fdnosy a n\u00e1klady sa vykazuj\u00fa na netto b\u00e1ze len vtedy, ak to dovo\u013euj\u00fa \u00fa\u010dtovn\u00e9 \u0161tandardy, alebo v pr\u00edpade
\n
ziskov a str\u00e1t vznikaj\u00facich zo skupiny podobn\u00fdch transakci\u00ed, napr\u00edklad v obchodnej aktivite skupiny.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag240": {
"value": "\n
\n
\n
\n2.1 Z\u00e1klad na zostavenie \u00fa\u010dtovnej z\u00e1vierky
\n
\n\n
Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho
\n
v\u00fdkazn\u00edctva (\u201eIFRS\u201c) v znen\u00ed prijatom Eur\u00f3pskou \u00faniou.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nT\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 ako konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka pod\u013ea \u00a7 22 z\u00e1kona \u010d. 431/2002
\nZ. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch predpisov.
\n
\n\n
\u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 na z\u00e1klade predpokladu nepretr\u017eit\u00e9ho pokra\u010dovania \u010dinnosti v doh\u013eadnej
\n
bud\u00facnosti.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
T\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 v eur\u00e1ch (\u201eeur\u201c), ktor\u00e9 s\u00fa funk\u010dnou menou skupiny. Finan\u010dn\u00e9 inform\u00e1cie
\n
s\u00fa vyjadren\u00e9 v tis\u00edcoch a s\u00fa zaokr\u00fahlen\u00e9, okrem t\u00fdch, pri ktor\u00fdch je uveden\u00e9 inak. Tabu\u013eky v t\u00fdchto v\u00fdkazoch
\n
m\u00f4\u017eu obsahova\u0165 zaokr\u00fah\u013eovacie rozdiely.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag241": {
"value": "\nKonsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 v s\u00falade s Medzin\u00e1rodn\u00fdmi \u0161tandardmi finan\u010dn\u00e9ho
\nv\u00fdkazn\u00edctva (\u201eIFRS\u201c) v znen\u00ed prijatom Eur\u00f3pskou \u00faniou.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag242": {
"value": "\n\u00da\u010dtovn\u00e1 z\u00e1vierka bola zostaven\u00e1 na z\u00e1klade predpokladu nepretr\u017eit\u00e9ho pokra\u010dovania \u010dinnosti v doh\u013eadnej
\nbud\u00facnosti.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag250": {
"value": "T\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 v eur\u00e1ch (\u201eeur\u201c), ktor\u00e9 s\u00fa funk\u010dnou menou skupiny.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag243": {
"value": "\n
\n\n
2.2 Dc\u00e9rske spolo\u010dnosti a spolo\u010dn\u00fd podnik
\n
\n
K 31. decembru 2025 mala banka podiel v nasleduj\u00facich dc\u00e9rskych spolo\u010dnostiach a spolo\u010dnom podniku:
\n
\n
\n
\n\n\n| N\u00e1zov spolo\u010dnosti | \n\u010cinnos\u0165 | \nPodiel v % | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dc\u00e9rske spolo\u010dnosti | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.invest, spr\u00e1v. spol., a. s. | \nSpr\u00e1va majetku | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ahoj, a.s. | \nPoskytovanie spotrebite\u013esk\u00fdch \u00faverov | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PB Servis, a. s. | \nSpr\u00e1va nehnute\u013enost\u00ed | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \nOperat\u00edvny, finan\u010dn\u00fd l\u00edzing a faktoring | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.fintech, a.s. | \nPodpora start-upov | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cards&Co, a. s. | \nSlu\u017eby informa\u010dn\u00fdch technol\u00f3gi\u00ed | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| DanubePay, a. s. * | \nSlu\u017eby platobn\u00e9ho styku | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.nad\u00e1cia | \nCharitat\u00edvna organiz\u00e1cia | \nx | \nx | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolo\u010dn\u00fd podnik | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \nSlu\u017eby platobn\u00e9ho styku | \n40,00 % | \n40,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 DanubePay, a. s. vlastn\u00ed banka prostredn\u00edctvom spolo\u010dnosti Cards&Co, a. s., ktor\u00e1 v nej vlastn\u00ed
\n
podiel vo v\u00fd\u0161ke 100,00 %.
\n
\n
365.nad\u00e1cia nie je zahrnut\u00e1 do konsolidovanej \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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag257": {
"value": "\n2.2 Dc\u00e9rske spolo\u010dnosti a spolo\u010dn\u00fd podnik
\n
\nK 31. decembru 2025 mala banka podiel v nasleduj\u00facich dc\u00e9rskych spolo\u010dnostiach a spolo\u010dnom podniku:
\n
\n\n
\n\n\n| N\u00e1zov spolo\u010dnosti | \n\u010cinnos\u0165 | \nPodiel v % | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dc\u00e9rske spolo\u010dnosti | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.invest, spr\u00e1v. spol., a. s. | \nSpr\u00e1va majetku | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ahoj, a.s. | \nPoskytovanie spotrebite\u013esk\u00fdch \u00faverov | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PB Servis, a. s. | \nSpr\u00e1va nehnute\u013enost\u00ed | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \nOperat\u00edvny, finan\u010dn\u00fd l\u00edzing a faktoring | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.fintech, a.s. | \nPodpora start-upov | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cards&Co, a. s. | \nSlu\u017eby informa\u010dn\u00fdch technol\u00f3gi\u00ed | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| DanubePay, a. s. * | \nSlu\u017eby platobn\u00e9ho styku | \n100,00 % | \n100,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 365.nad\u00e1cia | \nCharitat\u00edvna organiz\u00e1cia | \nx | \nx | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolo\u010dn\u00fd podnik | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \nSlu\u017eby platobn\u00e9ho styku | \n40,00 % | \n40,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 DanubePay, a. s. vlastn\u00ed banka prostredn\u00edctvom spolo\u010dnosti Cards&Co, a. s., ktor\u00e1 v nej vlastn\u00ed
\npodiel vo v\u00fd\u0161ke 100,00 %.
\n
\n365.nad\u00e1cia nie je zahrnut\u00e1 do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
10. Invest\u00edcie do spolo\u010dn\u00e9ho podniku
\n
\n
\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz o finan\u010dnej situ\u00e1cii | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 27 587 | \n 26 350 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 25 164 | \n 24 099 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 akt\u00edva | \n 2 423 | \n 2 251 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na \u010dist\u00fdch akt\u00edvach | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz ziskov a str\u00e1t | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm | \n 1 478 | \n 1 287 | \n\n\n\n\n\n\n\n\n
\n\n| Da\u0148 z pr\u00edjmov | \n (332) | \n (266) | \n\n\n\n\n\n\n\n\n
\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n| Celkov\u00fd komplexn\u00fd zisk za rok | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na zisku/(strate) po zdanen\u00ed | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
Celkov\u00fd podiel skupiny na \u010dist\u00fdch akt\u00edvach a \u010distom zisku po zdanen\u00ed:
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00e9 akt\u00edva | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n\n
2.3 Zmeny v \u00fa\u010dtovn\u00fdch z\u00e1sad\u00e1ch a met\u00f3dach
\n
\n
Prijatie nov\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov od 1. janu\u00e1ra 2025 nemalo na skupinu v\u00fdznamn\u00fd dopad.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(s) Nov\u00e9 \u0161tandardy a interpret\u00e1cie, ktor\u00e9 e\u0161te neboli aplikovan\u00e9
\n
\nK d\u00e1tumu schv\u00e1lenia tejto \u00fa\u010dtovnej z\u00e1vierky IASB vydala a E\u00da prijala tieto \u0161tandardy, interpret\u00e1cie a novely
\n\u0161tandardov, ktor\u00e9 zatia\u013e nenadobudli \u00fa\u010dinnos\u0165:
\n
\n\u2022 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje a IFRS 7 Finan\u010dn\u00e9 n\u00e1stroje: Zverej\u0148ovanie \u2013 Klasifik\u00e1cia a ocenenie
\nfinan\u010dn\u00fdch n\u00e1strojov (novely). V m\u00e1ji 2024 Rada IASB vydala novely t\u00fdkaj\u00face sa klasifik\u00e1cie a
\nocenenia finan\u010dn\u00fdch n\u00e1strojov, ktor\u00fdmi sa men\u00ed \u0161tandard IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje a IFRS 7 Finan\u010dn\u00e9
\nn\u00e1stroje: Zverej\u0148ovanie. Novely s\u00fa \u00fa\u010dinn\u00e9 pre \u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face 1. janu\u00e1ra 2026 alebo
\nnesk\u00f4r, pri\u010dom ich skor\u0161ie uplatnenie je povolen\u00e9.
\n
\n\u2022 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje a IFRS 7 Finan\u010dn\u00e9 n\u00e1stroje: Zverej\u0148ovanie \u2013 Zmluvy odkazuj\u00face na od
\npr\u00edrody z\u00e1visl\u00fa elektrinu (novely). V decembri 2024 Rada IASB vydala cielen\u00e9 novely s cie\u013eom
\nlep\u0161ieho zachytenia zml\u00fav odkazuj\u00facich na od pr\u00edrody z\u00e1visl\u00fa elektrinu, ktor\u00fdmi sa men\u00ed IFRS 9
\nFinan\u010dn\u00e9 n\u00e1stroje a IFRS 7 Finan\u010dn\u00e9 n\u00e1stroje: Zverej\u0148ovanie. Novely s\u00fa \u00fa\u010dinn\u00e9 pre \u00fa\u010dtovn\u00e9 obdobia
\nza\u010d\u00ednaj\u00face 1. janu\u00e1ra 2026 alebo nesk\u00f4r, pri\u010dom ich skor\u0161ie uplatnenie je povolen\u00e9.
\n
\n\u2022 V\u00fdro\u010dn\u00e9 vylep\u0161enia IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov \u2013 zv\u00e4zok 11. V j\u00fali 2024 Rada IASB vydala V\u00fdro\u010dn\u00e9
\nvylep\u0161enia IFRS \u00fa\u010dtovn\u00fdch \u0161tandardov \u2013 zv\u00e4zok 11. Subjekt uplatn\u00ed tieto novely pre \u00fa\u010dtovn\u00e9 obdobia
\nza\u010d\u00ednaj\u00face 1. janu\u00e1ra 2026 alebo nesk\u00f4r. Skor\u0161ie uplatnenie je povolen\u00e9.
\n
\nK d\u00e1tumu schv\u00e1lenia tejto \u00fa\u010dtovnej z\u00e1vierky IASB vydala, no E\u00da neschv\u00e1lila, tieto \u0161tandardy, interpret\u00e1cie a
\nnovely \u0161tandardov, ktor\u00e9 zatia\u013e nenadobudli \u00fa\u010dinnos\u0165:
\n
\n\n\n\n\n\n\n\u2022 IFRS 18 \u2013 Prezent\u00e1cia a zverej\u0148ovanie vo finan\u010dn\u00fdch v\u00fdkazoch. V apr\u00edli 2024 vydala Rada IASB
\n\u0161tandard IFRS 18 Prezent\u00e1cia a zverej\u0148ovanie vo finan\u010dn\u00fdch v\u00fdkazoch, ktor\u00fd nahr\u00e1dza IAS 1
\nPrezent\u00e1cia \u00fa\u010dtovnej z\u00e1vierky (Presentation of Financial Statements). IFRS 18 nadob\u00fada \u00fa\u010dinnos\u0165 pre
\n\u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face 1. janu\u00e1ra 2027 alebo nesk\u00f4r, pri\u010dom skor\u0161ie uplatnenie je povolen\u00e9.
\n
\n\u2022 IFRS 19 \u2013 Zverej\u0148ovanie pre dc\u00e9rske spolo\u010dnosti bez verejnej zodpovednosti, vr\u00e1tane noviel.
\nV m\u00e1ji 2024 Rada IASB vydala \u0161tandard IFRS 19 Zverej\u0148ovanie pre dc\u00e9rske spolo\u010dnosti bez verejnej
\nzodpovednosti a v auguste 2025 vydala jeho novely. IFRS 19 (vr\u00e1tane noviel) nadob\u00fada \u00fa\u010dinnos\u0165
\npre \u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face 1. janu\u00e1ra 2027 alebo nesk\u00f4r, pri\u010dom skor\u0161ie uplatnenie je
\npovolen\u00e9.
\n
\n\u2022 IAS 21 \u2013 Vplyv zmien v\u00fdmenn\u00fdch kurzov cudz\u00edch mien: Prepo\u010det na hyperinfla\u010dn\u00fa prezenta\u010dn\u00fa
\nmenu \u2013 novely. V novembri 2025 Rada IASB vydala novely t\u00fdkaj\u00face sa prepo\u010dtu na hyperinfla\u010dn\u00fa
\nprezenta\u010dn\u00fa menu, ktor\u00fdmi sa men\u00ed IAS 21 Vplyv zmien v\u00fdmenn\u00fdch kurzov cudz\u00edch mien (The Effects
\nof Changes in Foreign Exchange Rates). Novely s\u00fa \u00fa\u010dinn\u00e9 pre \u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face 1.
\njanu\u00e1ra 2027 alebo nesk\u00f4r, pri\u010dom skor\u0161ie uplatnenie je povolen\u00e9.
\n
\n\u2022 Novela IFRS 10 \u2013 Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka a IAS 28 \u2013 Invest\u00edcie do pridru\u017een\u00fdch a spolo\u010dn\u00fdch
\npodnikov: Predaj alebo vklad majetku medzi investorom a jeho pridru\u017een\u00fdm podnikom alebo
\nspolo\u010dn\u00fdm podnikom. V decembri 2015 Rada IASB odlo\u017eila \u00fa\u010dinnos\u0165 tejto novely na neur\u010dito, a to
\ndo ukon\u010denia svojho v\u00fdskumn\u00e9ho projektu t\u00fdkaj\u00faceho sa met\u00f3dy vlastn\u00e9ho imania.
\n
\nSkupina sa rozhodla neprij\u00edma\u0165 nov\u00fd \u0161tandard a \u00fapravy existuj\u00facich \u0161tandardov pred d\u00e1tumom \u00fa\u010dinnosti.
\nPod\u013ea odhadov skupiny nebude ma\u0165 dodr\u017eiavanie t\u00fdchto \u0161tandardov a \u00faprav existuj\u00facich \u0161tandardov v
\nobdob\u00ed, ke\u010f bud\u00fa pou\u017eit\u00e9 prv\u00fdkr\u00e1t, \u017eiadny v\u00fdznamn\u00fd vplyv na \u00fa\u010dtovn\u00fa z\u00e1vierku skupiny.
\n
\n
\n(t) Nov\u00e9 \u0161tandardy a interpret\u00e1cie \u00fa\u010dinn\u00e9 od 1. janu\u00e1ra 2025
\n\u2022 IAS 21 \u2013 Vplyv zmien v\u00fdmenn\u00fdch kurzov cudz\u00edch mien: Nedostatok zamenite\u013enosti (novely). Novely
\ns\u00fa \u00fa\u010dinn\u00e9 pre \u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face 1. janu\u00e1ra 2025 alebo nesk\u00f4r.
\n
\nNovoprijat\u00fd \u0161tandard IFRS nemal v\u00fdznamn\u00fd vplyv na \u00fa\u010dtovn\u00e9 z\u00e1sady skupiny.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag244": {
"value": "\n2.3 Zmeny v \u00fa\u010dtovn\u00fdch z\u00e1sad\u00e1ch a met\u00f3dach
\n
\nPrijatie nov\u00fdch \u00fa\u010dtovn\u00fdch \u0161tandardov od 1. janu\u00e1ra 2025 nemalo na skupinu v\u00fdznamn\u00fd dopad.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag251": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
\n
2.4 V\u00fdznamn\u00e9 \u00fa\u010dtovn\u00e9 z\u00e1sady a \u00fa\u010dtovn\u00e9 met\u00f3dy
\n
\n
(a) Z\u00e1klad na konsolid\u00e1ciu
\n
Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka zah\u0155\u0148a \u00fa\u010dtovn\u00fa z\u00e1vierku banky a jej dc\u00e9rskych spolo\u010dnost\u00ed.
\n
\n
\u0160tandard IFRS 12 Zverej\u0148ovanie podielov v in\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch vy\u017eaduje zverejnenia o
\n
v\u00fdznamn\u00fdch \u00fasudkoch a predpokladoch vykonan\u00fdch pri ur\u010dovan\u00ed charakteru podielov v spolo\u010dnosti alebo
\n
dohode, podielov v dc\u00e9rskych podnikoch, spolo\u010dn\u00fdch dohod\u00e1ch a pridru\u017een\u00fdch podnikoch a v
\n
nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch jednotk\u00e1ch. Na z\u00e1klade pripravenej anal\u00fdzy skupina nem\u00e1 invest\u00edcie
\n
v konsolidovanej \u0161trukt\u00farovanej jednotke, ani v nekonsolidovan\u00fdch \u0161trukt\u00farovan\u00fdch spolo\u010dnostiach.
\n
\n
\n
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
\n
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
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n
i. Podnikov\u00e9 kombin\u00e1cie
\n
Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1)
\n
met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne
\n
ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy
\n
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
n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov
\n
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
\n
pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n
Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165
\n
podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa
\n
podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9
\n
zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze 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
ii. Dc\u00e9rske spolo\u010dnosti
\n
Dc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je
\n
vystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165
\n
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
\n
dc\u00e9rskych spolo\u010dnost\u00ed sa zahr\u0148uj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty
\n
kontroly.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
iii. Men\u0161inov\u00e9 podiely
\n
Men\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach
\n
obstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa
\n
za n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\niv. Strata kontroly
\nAk skupina strat\u00ed kontrolu, od\u00fa\u010dtuje akt\u00edva a z\u00e1v\u00e4zky dc\u00e9rskej spolo\u010dnosti, s\u00favisiace nekontroluj\u00face podiely
\na ostatn\u00e9 zlo\u017eky vlastn\u00e9ho imania. Zisk alebo strata, ktor\u00e1 sa vznikne v d\u00f4sledku straty kontroly, sa vyk\u00e1\u017ee vo
\nv\u00fdkaze ziskov a str\u00e1t. Ak si skupina ponech\u00e1 nekontroluj\u00faci podiel v b\u00fdvalej dc\u00e9rskej spolo\u010dnosti, tento sa
\nocen\u00ed re\u00e1lnou hodnotou k d\u00e1tumu, kedy k strate kontroly do\u0161lo.
\n
\nv. Transakcie eliminovan\u00e9 pri konsolid\u00e1cii
\nZostatky \u00fa\u010dtov a transakcie v r\u00e1mci skupiny, ako aj v\u0161etky nerealizovan\u00e9 v\u00fdnosy a n\u00e1klady vypl\u00fdvaj\u00face z
\ntransakci\u00ed v r\u00e1mci skupiny, s\u00fa pri zostavovan\u00ed konsolidovanej \u00fa\u010dtovnej z\u00e1vierky eliminovan\u00e9. Nerealizovan\u00e9
\nzisky z transakci\u00ed so subjektmi \u00fa\u010dtovan\u00fdmi met\u00f3dou vlastn\u00e9ho imania s\u00fa eliminovan\u00e9 oproti invest\u00edci\u00e1m v
\nt\u00fdchto subjektoch, a to do v\u00fd\u0161ky podielu skupiny v \u00fdchto subjektoch. Nerealizovan\u00e9 straty s\u00fa eliminovan\u00e9
\nrovnak\u00fdm sp\u00f4sobom ako nerealizovan\u00e9 zisky, ale iba v takom rozsahu, v akom nie je d\u00f4kaz o znehodnoten\u00ed
\ninvest\u00edcie.
\n
\nvi. Sp\u00f4sob konsolid\u00e1cie
\nBanka pos\u00fadila svoje podiely a kontrolu v dc\u00e9rskych spolo\u010dnostiach, spolo\u010dne kontrolovan\u00fdch podnikoch
\na pridru\u017een\u00fdch podnikoch vzh\u013eadom na IFRS 10 Konsolidovan\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka, IFRS 11 Spolo\u010dn\u00e9 dohody
\na IFRS 12 Zverej\u0148ovanie podielov v in\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch. Dc\u00e9rske spolo\u010dnosti sa konsoliduj\u00fa
\nmet\u00f3dou \u00faplnej konsolid\u00e1cie.
\n\n
Spolo\u010dn\u00e9 podniky sa v zmysle IFRS 11 Spolo\u010dn\u00e9 dohody konsoliduj\u00fa met\u00f3dou
\n
vlastn\u00e9ho imania.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| N\u00e1zov spolo\u010dnosti | \nPodiel v % | \n | \nSp\u00f4sob konsolid\u00e1cie | \n\n\n\n\n
\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n | \n\n\n\n\n
\n\n| Dc\u00e9rske spolo\u010dnosti | \n | \n | \n | \n\n\n\n\n
\n\n| 365.invest, spr\u00e1v. spol., a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Ahoj, a.s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| PB Servis, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| 365.fintech, a.s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Cards&Co, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| DanubePay, a. s. | \n100,00 % | \n100,00 % | \n\u00fapln\u00e1 konsolid\u00e1cia | \n\n\n\n\n
\n\n| Spolo\u010dn\u00fd podnik | \n | \n | \n | \n\n\n\n\n
\n\n| SKPAY, a. s. | \n40,00 % | \n40,00 % | \nmet\u00f3da vlastn\u00e9ho imania | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag261": {
"value": "\nSpolo\u010dn\u00fd podnik je dohoda, v ktorej m\u00e1 banka spolo\u010dn\u00fa kontrolu, prostredn\u00edctvom ktorej m\u00e1 pr\u00e1vo na \u010dist\u00e9
\nakt\u00edva dohody, a nie pr\u00e1vo na akt\u00edva a zodpovednos\u0165 za z\u00e1v\u00e4zky t\u00fdkaj\u00face sa tejto dohody.
\n\n\nSpolo\u010dn\u00e9 podniky sa v zmysle IFRS 11 Spolo\u010dn\u00e9 dohody konsoliduj\u00fa met\u00f3dou
\nvlastn\u00e9ho imania.
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag231": {
"value": "\n
\n\n
i. Podnikov\u00e9 kombin\u00e1cie
\n
Pri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1)
\n
met\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne
\n
ako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy
\n
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
n\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov
\n
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
\n
pred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n
Podmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165
\n
podmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa
\n
podmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9
\n
zmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag232": {
"value": "\ni. Podnikov\u00e9 kombin\u00e1cie
\nPri podnikov\u00fdch kombin\u00e1ci\u00e1ch, pri ktor\u00fdch skupina z\u00edskava kontrolu, sa uplat\u0148uje obstar\u00e1vacia (akvizi\u010dn\u00e1)
\nmet\u00f3da. Poskytnut\u00e1 protihodnota pri obstaran\u00ed sa vo v\u0161eobecnosti oce\u0148uje re\u00e1lnou hodnotou, podobne
\nako obstaran\u00e9 \u010dist\u00e9 akt\u00edva. Vyk\u00e1zan\u00fd goodwill sa ka\u017edoro\u010dne testuje na znehodnotenie. Zisk z v\u00fdhodnej k\u00fapy
\nsa 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
\nn\u00e1klad v tom obdob\u00ed, v ktorom vznikli, okrem n\u00e1kladov, ktor\u00e9 sa t\u00fdkaj\u00fa vydania dlhov\u00fdch cenn\u00fdch papierov
\na cenn\u00fdch papierov predstavuj\u00facich vlastn\u00e9 imanie.
\n
\nS\u00fa\u010das\u0165ou poskytnutej protihodnoty nie s\u00fa \u010diastky, ktor\u00e9 sa t\u00fdkaj\u00fa vysporiadania vz\u0165ahov existuj\u00facich
\npred podnikovou kombin\u00e1ciou. Tieto \u010diastky s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t.
\n
\nPodmienen\u00e1 protihodnota sa oce\u0148uje re\u00e1lnou hodnotou ku d\u0148u obstarania. Ak sa povinnos\u0165 zaplati\u0165
\npodmienen\u00fa protihodnotu, sp\u013a\u0148aj\u00faca defin\u00edciu finan\u010dn\u00e9ho n\u00e1stroja klasifikuje ako vlastn\u00e9 imanie, potom sa
\npodmienen\u00e1 protihodnota neprece\u0148uje a jej vysporiadanie sa \u00fa\u010dtuje do vlastn\u00e9ho imania. Inak sa n\u00e1sledn\u00e9
\nzmeny re\u00e1lnej hodnoty podmienenej protihodnoty vyk\u00e1\u017eu vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag245": {
"value": "\nii. Dc\u00e9rske spolo\u010dnosti
\nDc\u00e9rske spolo\u010dnosti s\u00fa subjekty, ktor\u00e9 s\u00fa kontrolovan\u00e9 skupinou. Skupina kontroluje subjekt vtedy, ak je
\nvystaven\u00e1 variabilnej n\u00e1vratnosti zo svojej anga\u017eovanosti v tomto subjekte alebo m\u00e1 na t\u00fato n\u00e1vratnos\u0165
\npr\u00e1vo, a je schopn\u00e1 ovplyvni\u0165 t\u00fato n\u00e1vratnos\u0165 svojou pr\u00e1vomocou nad t\u00fdmto subjektom. \u00da\u010dtovn\u00e9 z\u00e1vierky
\ndc\u00e9rskych spolo\u010dnost\u00ed sa zahr\u0148uj\u00fa do konsolidovanej \u00fa\u010dtovnej z\u00e1vierky odo d\u0148a vzniku kontroly do d\u0148a straty
\nkontroly.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag246": {
"value": "\niii. Men\u0161inov\u00e9 podiely
\nMen\u0161inov\u00e9 podiely sa oce\u0148uj\u00fa vo v\u00fd\u0161ke proporcion\u00e1lneho podielu na identifikovate\u013en\u00fdch \u010dist\u00fdch akt\u00edvach
\nobstar\u00e1van\u00e9ho subjektu ku d\u0148u obstarania. Zmeny v podieloch skupiny v dc\u00e9rskej spolo\u010dnosti, ktor\u00e9 nemaj\u00fa
\nza n\u00e1sledok stratu kontroly, sa \u00fa\u010dtuj\u00fa do vlastn\u00e9ho imania.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag263": {
"value": "\n(b) Cudzia mena
\nTransakcie v cudzej mene s\u00fa prepo\u010d\u00edtan\u00e9 na euro v\u00fdmenn\u00fdm kurzom platn\u00fdm v de\u0148 uskuto\u010dnenia danej
\ntransakcie. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky v cudzej mene s\u00fa prepo\u010d\u00edtan\u00e9 kurzom platn\u00fdm ku d\u0148u, ku ktor\u00e9mu sa
\nzostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. Kurzov\u00e9 rozdiely s\u00fa za\u00fa\u010dtovan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t v polo\u017eke \u010cist\u00fd
\nzisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag264": {
"value": "\n(c) \u00darokov\u00e9 v\u00fdnosy a n\u00e1klady
\n\u00darokov\u00e9 v\u00fdnosy a n\u00e1klady sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery
\n(\u201eEIR\u201c). EIR je sadzba, ktor\u00e1 presne diskontuje odhadovan\u00e9 bud\u00face pe\u0148a\u017en\u00e9 platby a pr\u00edjmy po\u010das \u017eivotnosti
\nfinan\u010dn\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov na \u00fa\u010dtovn\u00fa hodnotu finan\u010dn\u00fdch akt\u00edv alebo z\u00e1v\u00e4zkov. EIR sa stanovuje len
\npri prvotnom vyk\u00e1zan\u00ed finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov, nesk\u00f4r sa nereviduje.
\n
\nV\u00fdpo\u010det EIR neberie do \u00favahy o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty a zah\u0155\u0148a v\u0161etky zaplaten\u00e9 alebo prijat\u00e9 poplatky,
\ntransak\u010dn\u00e9 n\u00e1klady a diskonty alebo pr\u00e9mie, ktor\u00e9 s\u00fa neoddelite\u013enou s\u00fa\u010das\u0165ou EIR. Transak\u010dn\u00e9 n\u00e1klady s\u00fa
\npr\u00edrastkov\u00e9 n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 nadobudnutiu, vydaniu alebo vyradeniu finan\u010dn\u00fdch akt\u00edv
\nalebo z\u00e1v\u00e4zkov.
\n
\n\u00darokov\u00e9 v\u00fdnosy a n\u00e1klady z akt\u00edv a z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n(\u201eFVPL\u201c) sa vykazuj\u00fa v \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosoch, zmeny re\u00e1lnych hodn\u00f4t sa vykazuj\u00fa v polo\u017eke \u010cist\u00fd
\nzisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag281": {
"value": "\n(d) V\u00fdnosy a n\u00e1klady z poplatkov a prov\u00edzi\u00ed
\nV\u00fdnosy z poplatkov a prov\u00edzi\u00ed zo zml\u00fav so z\u00e1kazn\u00edkmi sa oce\u0148uj\u00fa na z\u00e1klade protihodnoty uvedenej v zmluve
\nso z\u00e1kazn\u00edkom. Skupina vykazuje v\u00fdnosy vtedy, ke\u010f prevedie kontrolu nad slu\u017ebou na z\u00e1kazn\u00edka. Nasledovn\u00e9
\nodseky poskytuj\u00fa inform\u00e1cie o povahe a na\u010dasovan\u00ed plnenia z\u00e1v\u00e4zkov vypl\u00fdvaj\u00facich zo zml\u00fav so z\u00e1kazn\u00edkmi
\na s\u00favisiacich z\u00e1sad vykazovania v\u00fdnosov. Pri rozhodovan\u00ed o na\u010dasovan\u00ed a v\u00fd\u0161ke vyk\u00e1zan\u00fdch v\u00fdnosov
\nskupina postupuje pod\u013ea \u0161tandardu IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi.
\n
\nSkupina poskytuje slu\u017eby retailov\u00fdm a korpor\u00e1tnym klientom, ktor\u00e9 zah\u0155\u0148aj\u00fa poplatky za vedenie \u00fa\u010dtu,
\nposkytovanie kontokorentn\u00fdch a \u00faverov\u00fdch n\u00e1strojov, poskytovanie \u00faverov\u00fdch pr\u00eds\u013eubov a finan\u010dn\u00fdch
\nz\u00e1ruk, uskuto\u010d\u0148ovanie transakci\u00ed v cudzej mene a servisn\u00e9 poplatky.
\n
\nPoplatky zalo\u017een\u00e9 na transakci\u00e1ch ako s\u00fa servisn\u00e9 poplatky, poplatky za mana\u017ement invest\u00edci\u00ed, predajn\u00fdch
\nprov\u00edzi\u00ed, poplatky za umiestnenie a poplatky za syndikovan\u00e9 produkty sa vykazuj\u00fa vtedy, ke\u010f sa vykonaj\u00fa
\ns\u00favisiace slu\u017eby.
\n
\nV\u00fdnosy z poplatkov a prov\u00edzi\u00ed a v\u0161etky v\u00fddavky, ktor\u00e9 s\u00fa neoddelite\u013enou s\u00fa\u010das\u0165ou finan\u010dn\u00e9ho majetku alebo
\nz\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej hodnote prostredn\u00edctvom EIR, s\u00fa zahrnut\u00e9 do v\u00fdpo\u010dtu EIR. V\u00fdnosy
\nzo slu\u017eieb \u00fa\u010dtovn\u00edctva a servisn\u00fdch poplatkov sa \u00fa\u010dtuj\u00fa v priebehu \u010dasu tak, ako s\u00fa slu\u017eby poskytovan\u00e9.
\nPoplatky za poskytnutie \u00faveru s\u00fa vykazovan\u00e9 rovnomerne po\u010das doby viazanosti.
\n
\nPoplatky s\u00favisiace so slu\u017ebami, ktor\u00e9 sa poskytuj\u00fa po\u010das ur\u010dit\u00e9ho obdobia, sa \u010dasovo rozli\u0161uj\u00fa. Patria sem
\npoplatky za z\u00e1v\u00e4zky, poplatky za z\u00e1ruky a in\u00e9 poplatky vypl\u00fdvaj\u00face z poskytovania \u00faverov, pr\u00edjmy z prov\u00edzi\u00ed
\nza spr\u00e1vu akt\u00edv, \u00faschovu a in\u00e9 poplatky za spr\u00e1vu a poradenstvo. Platobn\u00e9 slu\u017eby \u010diasto\u010dne zah\u0155\u0148aj\u00fa
\npoplatky za slu\u017eby, ktor\u00e9 sa uspokojuj\u00fa po\u010das ur\u010dit\u00e9ho \u010dasov\u00e9ho obdobia, ako s\u00fa pravideln\u00e9 poplatky za
\nkarty.
\n
\n\n\n\nPr\u00edjem z poplatkov za poskytovanie transak\u010dn\u00fdch slu\u017eieb, ako je zabezpe\u010denie nadobudnutia a predaja
\nakci\u00ed alebo in\u00fdch cenn\u00fdch papierov v mene z\u00e1kazn\u00edkov alebo dev\u00edzov\u00fdch transakci\u00ed, ako aj pr\u00edjem z prov\u00edzi\u00ed
\nza slu\u017eby, ako je predaj kolekt\u00edvnych invest\u00edci\u00ed a poistn\u00fdch produktov, sa vykazuj\u00fa po dokon\u010den\u00ed pr\u00edslu\u0161nej
\ntransakcie. Platobn\u00e9 slu\u017eby \u010diasto\u010dne zah\u0155\u0148aj\u00fa poplatky na z\u00e1klade transakci\u00ed, ako s\u00fa poplatky za v\u00fdber.
\n
\nSkupina takisto poskytuje slu\u017eby spr\u00e1vy akt\u00edv. Poplatky spojen\u00e9 s touto spr\u00e1vou s\u00fa postaven\u00e9 na b\u00e1ze fixne
\nstanoven\u00fdch percent zo spravovan\u00fdch akt\u00edv a s\u00fa odr\u00e1tan\u00e9 z majetkov\u00e9ho \u00fa\u010dtu klienta. V\u00fdnosy z t\u00fdchto
\npoplatkov sa vykazuj\u00fa vtedy, ke\u010f sa vykonaj\u00fa s\u00favisiace slu\u017eby.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag265": {
"value": "\n(e) \u010cist\u00fd zisk alebo strata z finan\u010dn\u00fdch oper\u00e1ci\u00ed
\n\u010cist\u00fd zisk alebo strata z finan\u010dn\u00fdch oper\u00e1ci\u00ed zah\u0155\u0148aj\u00fa nasleduj\u00face oper\u00e1cie:
\n
\n\u2022 \u010dist\u00fd zisk alebo strata z ukon\u010denia vykazovania finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch FVPL;
\n\u2022 \u010dist\u00fd zisk alebo strata z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie;
\n\u2022 \u010dist\u00fd zisk alebo strata z neobchodn\u00fdch finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov povinne oce\u0148ovan\u00fdch FVPL;
\n\u2022 \u010dist\u00fd zisk alebo strata z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL;
\n\u2022 \u010dist\u00fd zisk alebo strata zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva;
\n\u2022 kurzov\u00e9 rozdiely.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag266": {
"value": "\n(f) V\u00fdnosy z dividend
\nPr\u00edjem z dividend sa vyk\u00e1\u017ee, ke\u010f vznikne pr\u00e1vo na z\u00edskanie v\u00fdnosu.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag267": {
"value": "\n
\n\n
(g) Da\u0148 z pr\u00edjmov
\n
Da\u0148 z pr\u00edjmov zah\u0155\u0148a splatn\u00fa a odlo\u017een\u00fa da\u0148. Da\u0148 z pr\u00edjmov sa vykazuje vo v\u00fdkaze ziskov a str\u00e1t okrem
\n
polo\u017eiek, ktor\u00e9 sa vykazuj\u00fa vo vlastnom iman\u00ed a v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku.
\n
\n
Splatn\u00e1 da\u0148 je o\u010dak\u00e1van\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok vych\u00e1dzaj\u00faci zo zdanite\u013en\u00fdch pr\u00edjmov za rok prepo\u010d\u00edtan\u00fd
\n
platnou sadzbou dane ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. Splatn\u00e1 da\u0148 je upraven\u00e1 o sumy
\n
s\u00favisiace s minul\u00fdmi obdobiami.
\n
\n
Odlo\u017een\u00e1 da\u0148 sa vypo\u010d\u00edta pou\u017eit\u00edm s\u00favahovej met\u00f3dy, pri ktorej vznik\u00e1 do\u010dasn\u00fd rozdiel medzi \u00fa\u010dtovnou
\n
hodnotou akt\u00edv a z\u00e1v\u00e4zkov na \u00fa\u010dely v\u00fdkazn\u00edctva a ich hodnotou na da\u0148ov\u00e9 \u00fa\u010dely. Odlo\u017een\u00e1 da\u0148 sa po\u010d\u00edta
\n
pou\u017eit\u00edm da\u0148ov\u00fdch sadzieb, pri ktor\u00fdch sa o\u010dak\u00e1va, \u017ee sa pou\u017eij\u00fa na do\u010dasn\u00e9 rozdiely v \u010dase ich z\u00fa\u010dtovania
\n
na z\u00e1klade z\u00e1konov, ktor\u00e9 boli platn\u00e9 alebo dodato\u010dne uz\u00e1konen\u00e9 v de\u0148, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1
\n
z\u00e1vierka.
\n
\n
Odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka je vyk\u00e1zan\u00e1 iba do tej miery, do akej je pravdepodobn\u00e9, \u017ee v bud\u00facnosti
\n
bud\u00fa dosiahnut\u00e9 zdanite\u013en\u00e9 zisky, vo\u010di ktor\u00fdm bude mo\u017en\u00e9 t\u00fato poh\u013ead\u00e1vku uplatni\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9
\n
poh\u013ead\u00e1vky sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka a zni\u017euj\u00fa v rozsahu, pre ktor\u00fd
\n
je nepravdepodobn\u00e9, \u017ee bude mo\u017en\u00e9 da\u0148ov\u00fd \u00fa\u017eitok, ktor\u00fd sa ich t\u00fdka, realizova\u0165.
\n
\n
V roku 2024 vznikla banke op\u00e4tovne povinnos\u0165 plati\u0165 osobitn\u00fd odvod z podnikania v regulovan\u00fdch
\n
odvetviach. V zmysle Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva predstavuje tento osobitn\u00fd
\n
odvod formu dane z pr\u00edjmov a preto t\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka obsahuje nasledovn\u00e9 pojmy:
\n
\u2022 zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm,
\n
\u2022 zisk po osobitnom odvode a pred zdanen\u00edm a
\n
\u2022 zisk po osobitnom odvode a po zdanen\u00ed.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag268": {
"value": "\n(g) Da\u0148 z pr\u00edjmov
\nDa\u0148 z pr\u00edjmov zah\u0155\u0148a splatn\u00fa a odlo\u017een\u00fa da\u0148. Da\u0148 z pr\u00edjmov sa vykazuje vo v\u00fdkaze ziskov a str\u00e1t okrem
\npolo\u017eiek, ktor\u00e9 sa vykazuj\u00fa vo vlastnom iman\u00ed a v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku.
\n
\nSplatn\u00e1 da\u0148 je o\u010dak\u00e1van\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok vych\u00e1dzaj\u00faci zo zdanite\u013en\u00fdch pr\u00edjmov za rok prepo\u010d\u00edtan\u00fd
\nplatnou sadzbou dane ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka. Splatn\u00e1 da\u0148 je upraven\u00e1 o sumy
\ns\u00favisiace s minul\u00fdmi obdobiami.
\n
\nOdlo\u017een\u00e1 da\u0148 sa vypo\u010d\u00edta pou\u017eit\u00edm s\u00favahovej met\u00f3dy, pri ktorej vznik\u00e1 do\u010dasn\u00fd rozdiel medzi \u00fa\u010dtovnou
\nhodnotou akt\u00edv a z\u00e1v\u00e4zkov na \u00fa\u010dely v\u00fdkazn\u00edctva a ich hodnotou na da\u0148ov\u00e9 \u00fa\u010dely. Odlo\u017een\u00e1 da\u0148 sa po\u010d\u00edta
\npou\u017eit\u00edm da\u0148ov\u00fdch sadzieb, pri ktor\u00fdch sa o\u010dak\u00e1va, \u017ee sa pou\u017eij\u00fa na do\u010dasn\u00e9 rozdiely v \u010dase ich z\u00fa\u010dtovania
\nna z\u00e1klade z\u00e1konov, ktor\u00e9 boli platn\u00e9 alebo dodato\u010dne uz\u00e1konen\u00e9 v de\u0148, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1
\nz\u00e1vierka.
\n
\nOdlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka je vyk\u00e1zan\u00e1 iba do tej miery, do akej je pravdepodobn\u00e9, \u017ee v bud\u00facnosti
\nbud\u00fa dosiahnut\u00e9 zdanite\u013en\u00e9 zisky, vo\u010di ktor\u00fdm bude mo\u017en\u00e9 t\u00fato poh\u013ead\u00e1vku uplatni\u0165. Odlo\u017een\u00e9 da\u0148ov\u00e9
\npoh\u013ead\u00e1vky sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka a zni\u017euj\u00fa v rozsahu, pre ktor\u00fd
\nje nepravdepodobn\u00e9, \u017ee bude mo\u017en\u00e9 da\u0148ov\u00fd \u00fa\u017eitok, ktor\u00fd sa ich t\u00fdka, realizova\u0165.
\n
\nV roku 2024 vznikla banke op\u00e4tovne povinnos\u0165 plati\u0165 osobitn\u00fd odvod z podnikania v regulovan\u00fdch
\nodvetviach. V zmysle Medzin\u00e1rodn\u00fdch \u0161tandardov finan\u010dn\u00e9ho v\u00fdkazn\u00edctva predstavuje tento osobitn\u00fd
\nodvod formu dane z pr\u00edjmov a preto t\u00e1to \u00fa\u010dtovn\u00e1 z\u00e1vierka obsahuje nasledovn\u00e9 pojmy:
\n\u2022 zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm,
\n\u2022 zisk po osobitnom odvode a pred zdanen\u00edm a
\n\u2022 zisk po osobitnom odvode a po zdanen\u00ed.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag289": {
"value": "\n
\n\n
(h) Finan\u010dn\u00e9 akt\u00edva
\n
i. Prvotn\u00e9 vykazovanie
\n
Skupina prvotne vykazuje \u00favery a preddavky a in\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich vzniku. V\u0161etky n\u00e1kupy a
\n
predaje cenn\u00fdch papierov s\u00fa vykazovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne
\n
vykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou stranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\n
Finan\u010dn\u00e9 akt\u00edva sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo s\u00favisia
\n
s ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 FVPL). K finan\u010dn\u00fdm akt\u00edvam oce\u0148ovan\u00fdm
\n
v amortizovanej hodnote alebo re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c) s\u00fa
\n
bezprostredne po prvotnom vyk\u00e1zan\u00ed vypo\u010d\u00edtan\u00e9 a za\u00fa\u010dtovan\u00e9 o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty (\u201eECL\u201c), t. j.
\n
opravn\u00e9 polo\u017eky.
\n
\n\n\n
\n\n\n\n
\n\n
\n
ii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\n
Skupina zara\u010fuje svoje finan\u010dn\u00e9 akt\u00edva do nasleduj\u00facich kateg\u00f3ri\u00ed oce\u0148ovania:
\n
\n
\u2022 amortizovan\u00e1 hodnota (\u201eAC\u201c);
\n
\u2022 re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia (\u201eFVPL\u201c);
\n
\u2022 re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c).
\n
\n
Po\u017eiadavky na klasifik\u00e1ciu dlhov\u00fdch n\u00e1strojov a n\u00e1strojov vlastn\u00e9ho imania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje s\u00fa
\n
uveden\u00e9 v \u010fal\u0161om texte.
\n
\n
Dlhov\u00e9 n\u00e1stroje
\n
Dlhov\u00e9 n\u00e1stroje s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu finan\u010dn\u00e9ho z\u00e1v\u00e4zku z h\u013eadiska emitenta, ako s\u00fa \u00favery,
\n
\u0161t\u00e1tne alebo korpor\u00e1tne dlhopisy, faktoringov\u00e9 obchodn\u00e9 poh\u013ead\u00e1vky a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva.
\n
\n
Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie dlhov\u00fdch n\u00e1strojov z\u00e1le\u017e\u00ed od:
\n
\n
a. Obchodn\u00e9ho modelu na riadenie akt\u00edv
\n
Obchodn\u00fd model odzrkad\u013euje, ak\u00fdm sp\u00f4sobom skupina spravuje finan\u010dn\u00e9 akt\u00edva z poh\u013eadu pe\u0148a\u017en\u00fdch
\n
tokov \u2013 \u010di je cie\u013eom skupiny inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky
\n
a z\u00e1rove\u0148 aj pe\u0148a\u017en\u00e9 toky z predaja akt\u00edv. Ak skupina neuplat\u0148uje ani jeden z t\u00fdchto modelov (napr.
\n
finan\u010dn\u00e9 akt\u00edva s\u00fa dr\u017ean\u00e9 na \u00fa\u010dely obchodovania), finan\u010dn\u00e9 akt\u00edva s\u00fa klasifikovan\u00e9 ako s\u00fa\u010das\u0165 \u201ein\u00e9ho\u201c
\n
obchodn\u00e9ho modelu a s\u00fa oce\u0148ovan\u00e9 FVPL.
\n
\n
Faktory, ktor\u00e9 skupina zoh\u013ead\u0148uje pri ur\u010dovan\u00ed obchodn\u00e9ho modelu pre skupinu akt\u00edv, zah\u0155\u0148aj\u00fa minul\u00e9
\n
sk\u00fasenosti s t\u00fdm, ako boli pe\u0148a\u017en\u00e9 toky t\u00fdchto akt\u00edv inkasovan\u00e9; sp\u00f4sob ak\u00fdm sa vyhodnocuje a reportuje
\n
v\u00fdkonnos\u0165 akt\u00edv k\u013e\u00fa\u010dov\u00fdm riadiacim pracovn\u00edkom; ako sa posudzuj\u00fa a riadia rizik\u00e1 a ako je odme\u0148ovan\u00fd
\n
mana\u017ement.
\n
\n
Obchodn\u00fd model na riadenie akt\u00edv sa posudzuje na portf\u00f3liovom z\u00e1klade. Finan\u010dn\u00e9 akt\u00edva s\u00fa zatrieden\u00e9 do
\n
skup\u00edn akt\u00edv pod\u013ea produktov s rovnakou charakteristikou vzh\u013eadom na pe\u0148a\u017en\u00e9 toky z nich plyn\u00face.
\n
\n
b. Charakteristiky pe\u0148a\u017en\u00fdch tokov akt\u00edv
\n
Ak je z\u00e1merom obchodn\u00e9ho modelu dr\u017ea\u0165 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165
\n
zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky ako aj inkasova\u0165 pe\u0148a\u017en\u00e9 toky z predaja finan\u010dn\u00fdch akt\u00edv, skupina pos\u00fadi, \u010di pe\u0148a\u017en\u00e9
\n
toky finan\u010dn\u00e9ho n\u00e1stroja predstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku (\u201eSPPI test\u201c). Pri posudzovan\u00ed skupina
\n
zv\u00e1\u017ei, \u010di s\u00fa zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky v s\u00falade so z\u00e1kladnou dohodou o poskytovan\u00ed \u00faverov, t.j. \u010di \u00faroky
\n
zoh\u013ead\u0148uj\u00fa iba \u010dasov\u00fa hodnotu pe\u0148az\u00ed, \u00faverov\u00e9 riziko, in\u00e9 z\u00e1kladn\u00e9 rizik\u00e1 a ziskov\u00e9 rozp\u00e4tie. Ak zmluvn\u00e9
\n
podmienky uv\u00e1dzaj\u00fa expoz\u00edcie vo\u010di riziku alebo volatilite, ktor\u00e9 nie s\u00fa v s\u00falade so z\u00e1kladnou dohodou o
\n
poskytovan\u00ed \u00faverov, s\u00favisiace finan\u010dn\u00e9 akt\u00edvum sa klasifikuje a oce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok
\n
hospod\u00e1renia.
\n
\n
Finan\u010dn\u00e9 akt\u00edva s vlo\u017een\u00fdmi deriv\u00e1tmi sa pri ur\u010dovan\u00ed, \u010di ich pe\u0148a\u017en\u00e9 toky predstavuj\u00fa v\u00fdhradne platby istiny
\n
a \u00faroku, posudzuj\u00fa ako celok.
\n
\n
Skupina preklasifikuje dlhov\u00e9 n\u00e1stroje v\u00fdlu\u010dne vtedy, ke\u010f zmen\u00ed svoj obchodn\u00fd model riadenia t\u00fdchto akt\u00edv.
\n
Reklasifik\u00e1cia sa uskuto\u010dn\u00ed od za\u010diatku prv\u00e9ho vykazovan\u00e9ho obdobia nasleduj\u00faceho po zmene. O\u010dak\u00e1va
\n
sa, \u017ee tak\u00e9to zmeny sa nevyskytn\u00fa, pr\u00edpadne bud\u00fa ve\u013emi nepravideln\u00e9.
\n
\n
Na z\u00e1klade obchodn\u00e9ho modelu a SPPI testu klasifikuje skupina svoje dlhov\u00e9 n\u00e1stroje do jednotliv\u00fdch
\n
kateg\u00f3ri\u00ed oce\u0148ovania takto:
\n
\n
\u2022 Amortizovan\u00e1 hodnota
\n
\n
(A) Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie
\n
Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch zah\u0155\u0148aj\u00fa pokladni\u010dn\u00fa hotovos\u0165, prostriedky na \u00fa\u010dtoch v centr\u00e1lnych
\n
bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ulo\u017een\u00e9 v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch. Kolater\u00e1l na
\n
\u00fa\u010dtoch v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch, ktor\u00e9ho pou\u017eitie je obmedzen\u00e9, sa vykazuje medzi Finan\u010dn\u00fdmi
\n
akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
(B) Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
Akt\u00edva dr\u017ean\u00e9 za \u00fa\u010delom inkasovania zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne
\n
predstavuj\u00fa platby istiny a \u00faroku a nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok
\n
hospod\u00e1renia, s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote. Amortizovan\u00e1 hodnota finan\u010dn\u00e9ho akt\u00edva je suma,
\n
v ktorej je akt\u00edvum ocenen\u00e9 pri prvotnom vyk\u00e1zan\u00ed, zn\u00ed\u017een\u00e1 o spl\u00e1tky istiny, zn\u00ed\u017een\u00e1 alebo zv\u00fd\u0161en\u00e1 o
\n
kumulovan\u00fa amortizovan\u00fa hodnotu rozdielu medzi prvotne vyk\u00e1zanou hodnotou a hodnotou pri splatnosti,
\n
pri pou\u017eit\u00ed efekt\u00edvnej \u00farokovej miery. \u00da\u010dtovn\u00e1 hodnota t\u00fdchto akt\u00edv je upraven\u00e1 o opravn\u00fa polo\u017eku pre
\n
o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto finan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch
\n
v\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
\n
\n
\n
\u2022 Re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia
\n
(A) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie
\n
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie s\u00fa akt\u00edva, ktor\u00e9 skupina obstarala alebo vznikli hlavne preto, aby
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ich skupina predala alebo op\u00e4\u0165 v kr\u00e1tkom \u010dase k\u00fapila alebo dr\u017eala ako \u010das\u0165 portf\u00f3lia, ktor\u00e9 sa riadi spolu s
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kr\u00e1tkodob\u00fdm dosahovan\u00edm zisku alebo udr\u017eiavan\u00edm poz\u00edcie. Tieto akt\u00edva nesp\u013a\u0148aj\u00fa podmienky oce\u0148ovania
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v amortizovanej hodnote alebo FVOCI na z\u00e1klade obchodn\u00e9ho modelu skupiny, a preto s\u00fa oce\u0148ovan\u00e9
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FVPL. Zisk alebo strata z dlhov\u00e9ho n\u00e1stroja, okrem \u00farokov\u00fdch v\u00fdnosov, ktor\u00fd je n\u00e1sledne oce\u0148ovan\u00fd FVPL
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a nie je s\u00fa\u010das\u0165ou zabezpe\u010dovacieho vz\u0165ahu, je vyk\u00e1zan\u00fd vo v\u00fdkaze ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata)
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z finan\u010dn\u00fdch oper\u00e1ci\u00ed v obdob\u00ed, v ktorom vznikne.
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(B) Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
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Akt\u00edva, ktor\u00fdch pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku a t\u00fdm p\u00e1dom nesp\u013a\u0148aj\u00fa
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podmienky SPPI testu, s\u00fa povinne oce\u0148ovan\u00e9 FVPL. Ich oce\u0148ovanie a n\u00e1sledn\u00e9 vykazovanie je rovnak\u00e9 ako
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v pr\u00edpade finan\u010dn\u00fdch akt\u00edv dr\u017ean\u00fdch na obchodovanie.
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(C) Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
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IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje povo\u013euje neodvolate\u013ene ur\u010di\u0165 finan\u010dn\u00e9 akt\u00edvum za oce\u0148ovan\u00e9 FVPL, pokia\u013e by toto
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rozhodnutie v\u00fdznamne zn\u00ed\u017eilo alebo eliminovalo nes\u00falad, ktor\u00fd by vznikol, ak by boli akt\u00edva a z\u00e1v\u00e4zky
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oce\u0148ovan\u00e9 na rozdielnom z\u00e1klade. Skupina nevyu\u017eila mo\u017enos\u0165 oce\u0148ovania re\u00e1lnou hodnotou pre \u017eiadne
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z finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky na oce\u0148ovanie a vykazovanie v amortizovanej hodnote alebo
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FVOCI.
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\u2022 Re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
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Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
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Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 so z\u00e1merom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky, ako aj inkasova\u0165 z predaja akt\u00edv,
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ktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne predstavuj\u00fa platby istiny a \u00faroku a z\u00e1rove\u0148 nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9
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FVPL, s\u00fa oce\u0148ovan\u00e9 FVOCI. Zmeny \u00fa\u010dtovnej hodnoty s\u00fa prezentovan\u00e9 prostredn\u00edctvom ostatn\u00fdch s\u00fa\u010dast\u00ed
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komplexn\u00e9ho v\u00fdsledku (\u201eOCI\u201c), s v\u00fdnimkou zisku alebo straty zo zn\u00ed\u017eenia hodnoty, \u00farokov\u00e9ho v\u00fdnosu
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a kurzov\u00e9ho zisku a straty z n\u00e1stroja, ktor\u00e9 s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Pri ukon\u010den\u00ed vykazovania
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finan\u010dn\u00e9ho akt\u00edva, kumulat\u00edvny zisk alebo strata predt\u00fdm vyk\u00e1zan\u00e1 v OCI je preklasifikovan\u00e1 z vlastn\u00e9ho
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imania do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto
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finan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
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N\u00e1stroje vlastn\u00e9ho imania
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N\u00e1stroje vlastn\u00e9ho imania s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu vlastn\u00e9ho imania z h\u013eadiska emitenta; to
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znamen\u00e1, n\u00e1stroje, ktor\u00e9 neobsahuj\u00fa zmluvn\u00fd z\u00e1v\u00e4zok plati\u0165 a potvrdzuj\u00fa zostatkov\u00fd podiel na \u010dist\u00fdch
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akt\u00edvach emitenta.
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Skupina n\u00e1sledne oce\u0148uje v\u0161etky n\u00e1stroje vlastn\u00e9ho imania re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia,
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s v\u00fdnimkou pr\u00edpadov, ke\u010f si vedenie skupiny pri prvotnej aplik\u00e1ci\u00ed zvol\u00ed neodvolate\u013ene ur\u010di\u0165 n\u00e1stroj vlastn\u00e9ho
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imania za oce\u0148ovan\u00fd re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku. Pri vyu\u017eit\u00ed takejto vo\u013eby
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sa zisky a straty z precenenia vykazuj\u00fa v OCI a nikdy nie s\u00fa preklasifikovan\u00e9 do v\u00fdkazu ziskov a str\u00e1t, vr\u00e1tane
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ukon\u010denia vykazovania.
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Dividendy, ktor\u00e9 predstavuj\u00fa v\u00fdnos z takejto invest\u00edcie, s\u00fa na\u010falej vykazovan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci
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V\u00fdnosov z dividend, ke\u010f skupine vznikne pr\u00e1vo na z\u00edskanie v\u00fdnosu.
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Zisky a straty z n\u00e1strojov vlastn\u00e9ho imania, ktor\u00e9 s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 FVPL alebo klasifikovan\u00e9 ako
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dr\u017ean\u00e9 na obchodovanie, s\u00fa zahrnut\u00e9 v r\u00e1mci riadku \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed vo v\u00fdkaze ziskov
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a str\u00e1t.
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Pre n\u00e1stroje vlastn\u00e9ho imania sa nevykazuj\u00fa \u017eiadne o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty.
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Skupina vyhodnotila, \u017ee podielov\u00e9 listy dr\u017ean\u00e9 v portf\u00f3liu skupiny sp\u013a\u0148aj\u00fa defin\u00edciu n\u00e1strojov obsahuj\u00facich
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pr\u00e1vo preda\u0165. Pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje tie n\u00e1stroje, ktor\u00e9 obsahuj\u00fa pr\u00e1vo preda\u0165, nesp\u013a\u0148aj\u00fa defin\u00edciu
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n\u00e1stroja vlastn\u00e9ho imania, a preto nie je mo\u017en\u00e9 uplatni\u0165 neodvolate\u013en\u00fa vo\u013ebu vyk\u00e1zania zmeny re\u00e1lnej
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hodnoty tak\u00fdchto n\u00e1strojov v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku. Vzh\u013eadom na charakteristiku
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pe\u0148a\u017en\u00fdch tokov akt\u00edva, nesp\u013a\u0148aj\u00fa podielov\u00e9 listy po\u017eiadavku na pe\u0148a\u017en\u00e9 toky predstavuj\u00face v\u00fdhradne
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platby istiny a \u00faroku. V d\u00f4sledku toho tieto n\u00e1stroje s\u00fa klasifikovan\u00e9 ako Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva
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povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia.
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iii. Identifik\u00e1cia a oce\u0148ovanie \u00faverov\u00fdch str\u00e1t
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\u00daverov\u00e1 strata je rozdiel medzi v\u0161etk\u00fdmi zmluvn\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 prin\u00e1le\u017eia \u00fa\u010dtovnej jednotke
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v s\u00falade so zmluvou a v\u0161etk\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa prijat\u00e9, diskontovan\u00e9
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p\u00f4vodnou efekt\u00edvnou \u00farokovou sadzbou. Skupina pri odhadovan\u00ed pe\u0148a\u017en\u00fdch tokov zva\u017euje v\u0161etky zmluvn\u00e9
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podmienky finan\u010dn\u00e9ho akt\u00edva po\u010das o\u010dak\u00e1vanej \u017eivotnosti tohto finan\u010dn\u00e9ho akt\u00edva. Zva\u017eovan\u00e9 pe\u0148a\u017en\u00e9
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toky by mali zah\u0155\u0148a\u0165 aj pe\u0148a\u017en\u00e9 toky z predaja dr\u017ean\u00e9ho kolater\u00e1lu alebo inej formy zn\u00ed\u017eenia kreditn\u00e9ho
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rizika, ktor\u00e1 je neoddelite\u013enou s\u00fa\u010das\u0165ou zmluvn\u00fdch podmienok.
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Skupina posudzuje o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty s\u00favisiace s jej dlhov\u00fdmi n\u00e1strojmi \u00fa\u010dtovan\u00fdmi v amortizovanej
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hodnote a FVOCI a s expoz\u00edciami vypl\u00fdvaj\u00facimi zo zml\u00fav o \u00faverov\u00fdch pr\u00eds\u013euboch a finan\u010dn\u00fdch z\u00e1ruk\u00e1ch.
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Skupina vykazuje opravn\u00e9 polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty tak\u00fdchto akt\u00edv v ka\u017edom \u00fa\u010dtovnom obdob\u00ed.
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V\u00fdsledn\u00e1 ECL odzrkad\u013euje:
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\u2022 nezaujat\u00fa a pravdepodobnos\u0165ou v\u00e1\u017een\u00fa v\u00fd\u0161ku o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00e1 sa stanovuje
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pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch scen\u00e1rov;
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\u2022 \u010dasov\u00fa hodnotu pe\u0148az\u00ed;
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\u2022 primeran\u00e9 a preuk\u00e1zate\u013en\u00e9 inform\u00e1cie, ktor\u00e9 s\u00fa k d\u00e1tumu vykazovania k dispoz\u00edcii bez neprimeran\u00fdch
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n\u00e1kladov alebo \u00fasilia o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich
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hospod\u00e1rskych podmienok.
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Bli\u017e\u0161ie inform\u00e1cie o ur\u010dovan\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
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iv. Ukon\u010denie vykazovania
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Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00fdch akt\u00edv, ke\u010f sa ukon\u010dia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch
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akt\u00edv alebo prevedie zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch akt\u00edv prevodom podstatnej \u010dasti riz\u00edk a
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\u00fa\u017eitkov vypl\u00fdvaj\u00facich z vlastn\u00edctva finan\u010dn\u00fdch akt\u00edv. Vytvoren\u00fd alebo zachovan\u00fd podiel skupiny na
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preveden\u00fdch finan\u010dn\u00fdch akt\u00edvach sa vykazuje ako samostatn\u00e9 akt\u00edva.
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Skupina uzatv\u00e1ra zmluvy, ktor\u00fdmi prev\u00e1dza akt\u00edva vyk\u00e1zan\u00e9 v jej v\u00fdkaze o finan\u010dnej situ\u00e1cii, ale ponech\u00e1 si
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v\u0161etky rizik\u00e1 a \u00fa\u017eitky vypl\u00fdvaj\u00face z preveden\u00fdch akt\u00edv alebo ich \u010das\u0165. Ak si skupina ponech\u00e1 v\u0161etky alebo
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podstatn\u00fa \u010das\u0165 riz\u00edk a \u00fa\u017eitkov, nie je ukon\u010den\u00e9 vykazovanie preveden\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
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Transakcie ako napr\u00edklad zapo\u017ei\u010danie cenn\u00fdch papierov a transakcie pri k\u00fape a sp\u00e4tnom predaji
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predstavuj\u00fa transakcie, ke\u010f si skupina ponech\u00e1 v\u0161etky alebo podstatn\u00e9 \u010dasti riz\u00edk a \u00fa\u017eitkov.
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Skupina taktie\u017e ukon\u010d\u00ed vykazovanie ur\u010dit\u00fdch akt\u00edv, ke\u010f odp\u00ed\u0161e zostatky, ktor\u00e9 sa pova\u017euj\u00fa za nevymo\u017eite\u013en\u00e9.
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v. Modifik\u00e1cie finan\u010dn\u00fdch akt\u00edv
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Ak nastane zmena zmluvn\u00fdch podmienok, skupina vyhodnocuje \u010di doch\u00e1dza k v\u00fdznamnej zmene
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zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov. V\u00fdznamne modifik\u00e1cie pe\u0148a\u017en\u00fdch tokov ved\u00fa k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho
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finan\u010dn\u00e9ho akt\u00edva a k za\u00fa\u010dtovaniu nov\u00e9ho finan\u010dn\u00e9ho akt\u00edva v jeho re\u00e1lnej hodnote.
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Ak modifik\u00e1cia nevedie k od\u00fa\u010dtovaniu finan\u010dn\u00e9ho akt\u00edva, skupina prepo\u010d\u00edta hrub\u00fa \u00fa\u010dtovn\u00fa hodnotu ako
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s\u00fa\u010dasn\u00fa hodnotu zmenen\u00fdch pe\u0148a\u017en\u00fdch tokov diskontovan\u00fdch p\u00f4vodnou EIR. Rozdiel medzi novou
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a p\u00f4vodnou hodnotou sa za\u00fa\u010dtuje do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z modifik\u00e1cie finan\u010dn\u00fdch
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akt\u00edv. Dopad modifik\u00e1ci\u00ed bol po\u010das vykazovan\u00fdch \u00fa\u010dtovn\u00fdch obdob\u00ed nev\u00fdznamn\u00fd.
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(i) Deriv\u00e1ty
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Deriv\u00e1ty sa oce\u0148uj\u00fa v re\u00e1lnej hodnote vo v\u00fdkaze o finan\u010dnej situ\u00e1cii. Vyrovnanie zmien ich re\u00e1lnej hodnoty
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z\u00e1vis\u00ed od ich klasifik\u00e1cie:
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Zabezpe\u010dovacie deriv\u00e1ty
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Zabezpe\u010dovacie deriv\u00e1ty s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie a riadenie miery rizika vo
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vybran\u00fdch rizik\u00e1ch.
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Skupina sa rozhodla prija\u0165 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje pre oblas\u0165 mikro zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva a v
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oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sa skupina rozhodla pokra\u010dova\u0165 na\u010falej v aplikovan\u00ed \u0161tandardu
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IAS 39 Finan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie.
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Hlavn\u00e9 krit\u00e9ri\u00e1 skupiny pre klasifik\u00e1ciu zabezpe\u010dovac\u00edch deriv\u00e1tov pre oblas\u0165 mikro zabezpe\u010dovacieho
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\u00fa\u010dtovn\u00edctva s\u00fa nasleduj\u00face:
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\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom, to znamen\u00e1 povaha rizika, funkcia, cie\u013e
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a strat\u00e9gia zabezpe\u010denia s\u00fa form\u00e1lne zdokumentovan\u00e9 pri vzniku zabezpe\u010dovacej transakcie,
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spolu s met\u00f3dou ktor\u00e1 sa pou\u017eije na pos\u00fadenie efektivity zabezpe\u010dovacieho vz\u0165ahu;
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\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom je form\u00e1lne zdokumentovan\u00fd u\u017e pri
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vzniku zabezpe\u010dovacej transakcie a skupina o\u010dak\u00e1va, \u017ee bude efekt\u00edvne zni\u017eova\u0165 riziko
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zabezpe\u010den\u00e9ho n\u00e1stroja;
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\u2022 zabezpe\u010dovac\u00ed vz\u0165ah sp\u013a\u0148a v\u0161etky z nasleduj\u00facich po\u017eiadaviek efekt\u00edvnosti zabezpe\u010denia:
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o medzi zabezpe\u010dovanou polo\u017ekou a zabezpe\u010dovac\u00edm n\u00e1strojom existuje ekonomick\u00fd vz\u0165ah;
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o \u00fa\u010dinok \u00faverov\u00e9ho rizika neprevl\u00e1da nad zmenami hodn\u00f4t, ktor\u00e9 s\u00fa v\u00fdsledkom uveden\u00e9ho
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ekonomick\u00e9ho vz\u0165ahu;
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o zabezpe\u010dovac\u00ed pomer zabezpe\u010dovacieho vz\u0165ahu je rovnak\u00fd ako pomer zabezpe\u010denia,
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ktor\u00fd vypl\u00fdva z mno\u017estva zabezpe\u010dovanej polo\u017eky, ktor\u00fa jednotka skuto\u010dne zabezpe\u010duje,
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a od mno\u017estva zabezpe\u010dovacieho n\u00e1stroja, ktor\u00fd jednotka skuto\u010dne pou\u017e\u00edva na
\n
zabezpe\u010denie tohto mno\u017estva zabezpe\u010dovanej polo\u017eky. Toto ozna\u010denie by v\u0161ak nemalo
\n
odr\u00e1\u017ea\u0165 nerovnov\u00e1hu medzi v\u00e1\u017een\u00fdmi podielmi zabezpe\u010dovanej polo\u017eky a
\n
zabezpe\u010dovacieho n\u00e1stroja, ktor\u00e9 by vytvorili neefekt\u00edvnos\u0165 zabezpe\u010denia (bez oh\u013eadu na
\n
to, \u010di vyk\u00e1zan\u00fa alebo nie), ktor\u00e1 by mohla ma\u0165 za n\u00e1sledok \u00fa\u010dtovn\u00fd v\u00fdsledok, ktor\u00fd by nebol
\n
v s\u00falade s \u00fa\u010delom zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva.
\n
\n
Zabezpe\u010dovac\u00ed vz\u0165ah v oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sp\u013a\u0148a podmienky na \u00fa\u010dtovanie
\n
zabezpe\u010denia v\u00fdlu\u010dne v pr\u00edpade, ak s\u00fa splnen\u00e9 v\u0161etky tieto podmienky:
\n
\n
\u2022 na za\u010diatku zabezpe\u010denia sa vykon\u00e1 form\u00e1lne ur\u010denie a zdokumentovanie zabezpe\u010dovacieho
\n
vz\u0165ahu a cie\u013ea pri riaden\u00ed rizika \u00fa\u010dtovnou jednotkou a jej strat\u00e9gie na uskuto\u010d\u0148ovanie zabezpe\u010denia;
\n
\n
\u2022 o\u010dak\u00e1va sa, \u017ee zabezpe\u010denie bude vysoko efekt\u00edvne pri dosahovan\u00ed kompenza\u010dn\u00fdch zmien v
\n
re\u00e1lnej hodnote alebo v pe\u0148a\u017en\u00fdch tokoch priradite\u013en\u00fdch zabezpe\u010dovan\u00e9mu riziku, v s\u00falade s
\n
p\u00f4vodne zdokumentovanou strat\u00e9giou riadenia rizika pre tento konkr\u00e9tny zabezpe\u010dovac\u00ed vz\u0165ah;
\n
\n
\u2022 na zabezpe\u010denia pe\u0148a\u017en\u00fdch tokov mus\u00ed by\u0165 o\u010dak\u00e1van\u00e1 transakcia, ktor\u00e1 je predmetom
\n
zabezpe\u010denia, vysoko pravdepodobn\u00e1 a mus\u00ed predstavova\u0165 vystavenie zmen\u00e1m v pe\u0148a\u017en\u00fdch
\n
tokoch, ktor\u00e9 by mohli v kone\u010dnom d\u00f4sledku ovplyvni\u0165 hospod\u00e1rsky v\u00fdsledok;
\n
\n
\u2022 efekt\u00edvnos\u0165 zabezpe\u010denia mo\u017eno spo\u013eahlivo oceni\u0165, t. j. re\u00e1lna hodnota alebo pe\u0148a\u017en\u00e9 toky
\n
zabezpe\u010denej polo\u017eky, ktor\u00e9 je mo\u017en\u00e9 priradi\u0165 zabezpe\u010dovan\u00e9mu riziku, a re\u00e1lna hodnota
\n
zabezpe\u010dovacieho n\u00e1stroja sa daj\u00fa spo\u013eahlivo oceni\u0165;
\n
\n
\u2022 zabezpe\u010denie sa posudzuje na priebe\u017enom z\u00e1klade a aktu\u00e1lne sa stanovuje, \u017ee bolo vysoko
\n
efekt\u00edvne pre v\u0161etky obdobia finan\u010dn\u00e9ho vykazovania, po\u010das ktor\u00fdch bolo zabezpe\u010denie ur\u010den\u00e9.
\n
\n
Hedgovanou polo\u017ekou v pr\u00edpade macrohedgingu je \u010das\u0165 spotrebn\u00fdch a hypotek\u00e1rnych \u00faverov s fixnou
\n
sadzbou denominovan\u00fdch v eur mimo \u00faverov po splatnosti nad 90 dn\u00ed. Objem hedgovanej polo\u017eky a
\n
deriv\u00e1tu sa men\u00ed kontinu\u00e1lne na z\u00e1klade v\u00fdvoja portf\u00f3lia \u00faverov.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
Jednotliv\u00e9 \u00favery s\u00fa priraden\u00e9 do \u010dasov\u00fdch ko\u0161ov pod\u013ea ich spl\u00e1tkov\u00e9ho kalend\u00e1ra (pri fix\u00e1cii do splatnosti)
\n
resp. pod\u013ea refix\u00e1cie (moment\u00e1lne hlavne hypotek\u00e1rne \u00favery). Z toho d\u00f4vodu podliehaj\u00fa rovnak\u00e9mu riziku
\n
a s\u00edce riziku zmeny eurovej swapovej krivky.
\n
\n
Skupina pou\u017e\u00edva na \u00fa\u010dely portf\u00f3lio hedgingu 3M \u010dasov\u00e9 ko\u0161e. Metodika mapovania je toto\u017en\u00e1 so
\n
schv\u00e1lenou metodikou mapovania \u00farokov\u00fdch \u010dasov\u00fdch ko\u0161ov, ktor\u00e9 zoh\u013ead\u0148uje pred\u010dasn\u00e9 splatenie a
\n
\u00favery v ome\u0161kan\u00ed viac ako 90 dn\u00ed.
\n
\n
\u00da\u010delom zabezpe\u010denia je minimalizova\u0165 \u00farokov\u00e9 riziko vypl\u00fdvaj\u00face z pohybu trhov\u00fdch \u00farokov\u00fdch sadzieb v
\n
eur\u00e1ch a eliminova\u0165 \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201c medzi \u00fa\u010dtovan\u00edm re\u00e1lnej hodnoty IRS (hedging instrument)
\n
prostredn\u00edctvom v\u00fdkazu ziskov a str\u00e1t a rovnomern\u00e9ho \u00faro\u010denia portf\u00f3lia spotrebn\u00fdch a hypotek\u00e1rnych
\n
\u00faverov (hedged item).
\n
\n
i. Zabezpe\u010denie re\u00e1lnej hodnoty (fair value hedge)
\n
Skupina vyu\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty na riadenie miery rizika v s\u00favislosti s \u00farokov\u00fdm rizikom. Skupina pou\u017e\u00edva
\n
zabezpe\u010dovacie deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty vyk\u00e1zan\u00e9ho akt\u00edva. V pr\u00edpade microhedgingu
\n
je zabezpe\u010dovan\u00e1 re\u00e1lna hodnota dlhopisov s pevn\u00fdm v\u00fdnosom a v pr\u00edpade macrohedgingu sa
\n
zabezpe\u010duje re\u00e1lna hodnota portf\u00f3lia klientsk\u00fdch \u00faverov s pevn\u00fdm v\u00fdnosom. Ke\u010f\u017ee n\u00e1kup dlhopisov
\n
a poskytnutie \u00faverov s pevn\u00fdm v\u00fdnosom zvy\u0161uje \u00farokov\u00e9 riziko skupiny, skupina uzavrela \u00farokov\u00e9 swapy na
\n
zabezpe\u010denie zmien re\u00e1lnej hodnoty sp\u00f4soben\u00fdch zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb, pri\u010dom plat\u00ed
\n
fixn\u00fa a dost\u00e1va pohybliv\u00fa sadzbu. Nomin\u00e1lna a re\u00e1lna hodnota uveden\u00fdch zabezpe\u010dovac\u00edch deriv\u00e1tov je
\n
uveden\u00e1 v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky (clean price) zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuj\u00fa vo v\u00fdkaze
\n
ziskov a str\u00e1t ako \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed. Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky
\n
zabezpe\u010dovan\u00fdch polo\u017eiek s\u00favisiacich so zabezpe\u010dovan\u00fdm rizikom tvor\u00ed pri microhedgingu s\u00fa\u010das\u0165 jej
\n
\u00fa\u010dtovnej hodnoty a t\u00e1to zmena sa vo v\u00fdkaze ziskov a str\u00e1t vyk\u00e1\u017ee ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch
\n
oper\u00e1ci\u00ed. Pri macrohedgingu s\u00fa zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky zabezpe\u010dovan\u00fdch polo\u017eiek
\n
prezentovan\u00e9 ako s\u00fa\u010das\u0165 riadku Zabezpe\u010dovacie deriv\u00e1ty a vo v\u00fdkaze ziskov a str\u00e1t s\u00fa tie\u017e s\u00fa\u010das\u0165ou \u010cist\u00e9ho
\n
zisku/(straty) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n
N\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 \u00faroky zo zabezpe\u010dovac\u00edch n\u00e1strojov s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi a
\n
n\u00e1kladmi zabezpe\u010dovan\u00fdch polo\u017eiek vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosov. Kladn\u00e1
\n
hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v r\u00e1mci akt\u00edv v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Z\u00e1porn\u00e1 hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje ako z\u00e1v\u00e4zok v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Preh\u013ead zabezpe\u010dovac\u00edch deriv\u00e1tov je v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
\u00da\u010dtovanie o zabezpe\u010dovan\u00ed je ukon\u010den\u00e9, ak sa skon\u010d\u00ed platnos\u0165 deriv\u00e1tu, deriv\u00e1t sa pred\u00e1, zru\u0161\u00ed alebo uplatn\u00ed
\n
alebo zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania o zabezpe\u010den\u00ed V\u0161etky \u00fapravy
\n
zabezpe\u010dovanej polo\u017eky, ktor\u00e1 sa vykazuje pomocou met\u00f3dy EIR, s\u00fa umoren\u00e9 cez v\u00fdkaz ziskov a str\u00e1t ako
\n
s\u00fa\u010das\u0165 prepo\u010d\u00edtanej EIR na zost\u00e1vaj\u00facu dobu \u017eivotnosti danej polo\u017eky.
\n
\n\n\n
\n
\n
Ostatn\u00e9 deriv\u00e1ty neur\u010den\u00e9 na obchodovanie
\n
Ak deriv\u00e1t nie je ur\u010den\u00fd na obchodovanie a nesp\u013a\u0148a podmienky pre zabezpe\u010dovac\u00ed vz\u0165ah, v\u0161etky zmeny v
\n
jeho re\u00e1lnej hodnote sa vyk\u00e1\u017eu priamo vo v\u00fdkaze ziskov a str\u00e1t ako s\u00fa\u010das\u0165 \u010cist\u00e9ho zisku/(straty) z finan\u010dn\u00fdch
\n
oper\u00e1ci\u00ed.
\n
\n
Vlo\u017een\u00e9 deriv\u00e1ty
\n
Niektor\u00e9 deriv\u00e1ty s\u00fa zahrnut\u00e9 do hybridn\u00fdch zml\u00fav, ako napr\u00edklad mo\u017enos\u0165 konverzie v konvertibilnom
\n
dlhopise. Ak hybridn\u00e1 zmluva obsahuje hostite\u013ea, ktor\u00fd je finan\u010dn\u00fdm akt\u00edvom, skupina posudzuje cel\u00fa zmluvu
\n
ako finan\u010dn\u00e9 akt\u00edvum a uplat\u0148uje \u00fa\u010dtovn\u00e9 princ\u00edpy klasifik\u00e1cie a oce\u0148ovania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje.
\n
\n
V opa\u010dnom pr\u00edpade sa vlo\u017een\u00e9 deriv\u00e1ty pova\u017euj\u00fa za oddelen\u00e9 deriv\u00e1ty, ak:
\n
\n
\u2022 ich ekonomick\u00e9 charakteristiky a rizik\u00e1 nie s\u00fa \u00fazko prepojen\u00e9 s charakteristikami a rizikami hostite\u013eskej
\n
zmluvy;
\n
\u2022 samostatn\u00fd n\u00e1stroj s rovnak\u00fdmi podmienkami by sp\u013a\u0148al defin\u00edciu deriv\u00e1tu;
\n
\u2022 hybridn\u00e1 zmluva sa neoce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok hospod\u00e1renia.
\n
\n
Tieto vlo\u017een\u00e9 deriv\u00e1ty sa \u00fa\u010dtuj\u00fa osobitne v re\u00e1lnej hodnote a zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa vo v\u00fdkaze
\n
ziskov a str\u00e1t, ak sa skupina nerozhodne ur\u010di\u0165 hybridn\u00e9 zmluvy za oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdsledok
\n
hospod\u00e1renia.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n(n) Finan\u010dn\u00e9 z\u00e1v\u00e4zky
\ni. Prvotn\u00e9 vykazovanie
\nSkupina prvotne vykazuje vklady b\u00e1nk, vklady klientov, prijat\u00e9 \u00favery a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich
\nvzniku. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne vykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou
\nstranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\nFinan\u010dn\u00e9 z\u00e1v\u00e4zky sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo
\ns\u00favisia s ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov
\na str\u00e1t).
\n
\nii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\nV be\u017enom aj predch\u00e1dzaj\u00facom obdob\u00ed s\u00fa finan\u010dn\u00e9 z\u00e1v\u00e4zky klasifikovan\u00e9 a n\u00e1sledne oce\u0148ovan\u00e9
\nv amortizovanej hodnote. V\u00fdnimku tvoria:
\n
\n\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia: t\u00e1to klasifik\u00e1cia sa
\n
uplat\u0148uje pri deriv\u00e1toch, finan\u010dn\u00fdch z\u00e1v\u00e4zkoch ur\u010den\u00fdch na obchodovanie (napr\u00edklad kr\u00e1tke poz\u00edcie
\n
v obchodnej knihe) a ostatn\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkoch takto ur\u010den\u00fdch pri prvotnom vyk\u00e1zan\u00ed. Zisky
\n
alebo straty z finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL sa vykazuj\u00fa \u010diasto\u010dne v ostatn\u00fdch
\n
s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku (hodnota zmeny re\u00e1lnej hodnoty finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ktor\u00e1 je
\n
prip\u00edsate\u013en\u00e1 zmen\u00e1m v kreditnom riziku tohto z\u00e1v\u00e4zku a je ur\u010den\u00e1 za hodnotu, ktor\u00e1 nie je prip\u00edsate\u013en\u00e1
\n
zmen\u00e1m trhov\u00fdch podmienok, ktor\u00e9 zvy\u0161uj\u00fa trhov\u00e9 riziko) a \u010diasto\u010dne vo v\u00fdsledku hospod\u00e1renia
\n
(hodnota zmeny re\u00e1lnej hodnoty z\u00e1v\u00e4zku po odpo\u010d\u00edtan\u00ed zmeny pripadaj\u00facej na kreditn\u00e9 riziko). Plat\u00ed
\n
to len v pr\u00edpade, ak by tak\u00e1to prezent\u00e1cia nevytvorila alebo nezv\u00fd\u0161ila \u00fa\u010dtovn\u00fd nes\u00falad, v takom
\n
pr\u00edpade sa zisky a straty s\u00favisiace so zmenami v kreditnom riziku z\u00e1v\u00e4zku taktie\u017e vykazuj\u00fa vo v\u00fdsledku
\n
hospod\u00e1renia;
\n
\n\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky vypl\u00fdvaj\u00face z prevodu finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 nesp\u013a\u0148ali podmienky na ukon\u010denie
\nvykazovania, pri\u010dom finan\u010dn\u00fd z\u00e1v\u00e4zok sa vykazuje za protihodnotu prijat\u00fa za prevod. V nasleduj\u00facich
\nobdobiach skupina vykazuje ak\u00e9ko\u013evek n\u00e1klady vynalo\u017een\u00e9 na finan\u010dn\u00fd z\u00e1v\u00e4zok;
\n\u2022 zmluvy o finan\u010dnej z\u00e1ruke a \u00faverov\u00e9 pr\u00eds\u013euby.
\n
\niii. Ukon\u010denie vykazovania
\nSkupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ak je zmluvn\u00fd z\u00e1v\u00e4zok splnen\u00fd, zru\u0161en\u00fd alebo sa ukon\u010d\u00ed
\njeho platnos\u0165.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag283": {
"value": "\n(h) Finan\u010dn\u00e9 akt\u00edva
\ni. Prvotn\u00e9 vykazovanie
\nSkupina prvotne vykazuje \u00favery a preddavky a in\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich vzniku. V\u0161etky n\u00e1kupy a
\npredaje cenn\u00fdch papierov s\u00fa vykazovan\u00e9 k d\u00e1tumu vyrovnania obchodu. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne
\nvykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou stranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\nFinan\u010dn\u00e9 akt\u00edva sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo s\u00favisia
\ns ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 FVPL). K finan\u010dn\u00fdm akt\u00edvam oce\u0148ovan\u00fdm
\nv amortizovanej hodnote alebo re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c) s\u00fa
\nbezprostredne po prvotnom vyk\u00e1zan\u00ed vypo\u010d\u00edtan\u00e9 a za\u00fa\u010dtovan\u00e9 o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty (\u201eECL\u201c), t. j.
\nopravn\u00e9 polo\u017eky.
\n
\n\n\n\n
\nii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\nSkupina zara\u010fuje svoje finan\u010dn\u00e9 akt\u00edva do nasleduj\u00facich kateg\u00f3ri\u00ed oce\u0148ovania:
\n
\n\u2022 amortizovan\u00e1 hodnota (\u201eAC\u201c);
\n\u2022 re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia (\u201eFVPL\u201c);
\n\u2022 re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku (\u201eFVOCI\u201c).
\n
\nPo\u017eiadavky na klasifik\u00e1ciu dlhov\u00fdch n\u00e1strojov a n\u00e1strojov vlastn\u00e9ho imania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje s\u00fa
\nuveden\u00e9 v \u010fal\u0161om texte.
\n
\nDlhov\u00e9 n\u00e1stroje
\nDlhov\u00e9 n\u00e1stroje s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu finan\u010dn\u00e9ho z\u00e1v\u00e4zku z h\u013eadiska emitenta, ako s\u00fa \u00favery,
\n\u0161t\u00e1tne alebo korpor\u00e1tne dlhopisy, faktoringov\u00e9 obchodn\u00e9 poh\u013ead\u00e1vky a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva.
\n
\nKlasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie dlhov\u00fdch n\u00e1strojov z\u00e1le\u017e\u00ed od:
\n
\na. Obchodn\u00e9ho modelu na riadenie akt\u00edv
\nObchodn\u00fd model odzrkad\u013euje, ak\u00fdm sp\u00f4sobom skupina spravuje finan\u010dn\u00e9 akt\u00edva z poh\u013eadu pe\u0148a\u017en\u00fdch
\ntokov \u2013 \u010di je cie\u013eom skupiny inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky
\na z\u00e1rove\u0148 aj pe\u0148a\u017en\u00e9 toky z predaja akt\u00edv. Ak skupina neuplat\u0148uje ani jeden z t\u00fdchto modelov (napr.
\nfinan\u010dn\u00e9 akt\u00edva s\u00fa dr\u017ean\u00e9 na \u00fa\u010dely obchodovania), finan\u010dn\u00e9 akt\u00edva s\u00fa klasifikovan\u00e9 ako s\u00fa\u010das\u0165 \u201ein\u00e9ho\u201c
\nobchodn\u00e9ho modelu a s\u00fa oce\u0148ovan\u00e9 FVPL.
\n
\nFaktory, ktor\u00e9 skupina zoh\u013ead\u0148uje pri ur\u010dovan\u00ed obchodn\u00e9ho modelu pre skupinu akt\u00edv, zah\u0155\u0148aj\u00fa minul\u00e9
\nsk\u00fasenosti s t\u00fdm, ako boli pe\u0148a\u017en\u00e9 toky t\u00fdchto akt\u00edv inkasovan\u00e9; sp\u00f4sob ak\u00fdm sa vyhodnocuje a reportuje
\nv\u00fdkonnos\u0165 akt\u00edv k\u013e\u00fa\u010dov\u00fdm riadiacim pracovn\u00edkom; ako sa posudzuj\u00fa a riadia rizik\u00e1 a ako je odme\u0148ovan\u00fd
\nmana\u017ement.
\n
\nObchodn\u00fd model na riadenie akt\u00edv sa posudzuje na portf\u00f3liovom z\u00e1klade. Finan\u010dn\u00e9 akt\u00edva s\u00fa zatrieden\u00e9 do
\nskup\u00edn akt\u00edv pod\u013ea produktov s rovnakou charakteristikou vzh\u013eadom na pe\u0148a\u017en\u00e9 toky z nich plyn\u00face.
\n
\nb. Charakteristiky pe\u0148a\u017en\u00fdch tokov akt\u00edv
\nAk je z\u00e1merom obchodn\u00e9ho modelu dr\u017ea\u0165 akt\u00edva s cie\u013eom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky alebo inkasova\u0165
\nzmluvn\u00e9 pe\u0148a\u017en\u00e9 toky ako aj inkasova\u0165 pe\u0148a\u017en\u00e9 toky z predaja finan\u010dn\u00fdch akt\u00edv, skupina pos\u00fadi, \u010di pe\u0148a\u017en\u00e9
\ntoky finan\u010dn\u00e9ho n\u00e1stroja predstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku (\u201eSPPI test\u201c). Pri posudzovan\u00ed skupina
\nzv\u00e1\u017ei, \u010di s\u00fa zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky v s\u00falade so z\u00e1kladnou dohodou o poskytovan\u00ed \u00faverov, t.j. \u010di \u00faroky
\nzoh\u013ead\u0148uj\u00fa iba \u010dasov\u00fa hodnotu pe\u0148az\u00ed, \u00faverov\u00e9 riziko, in\u00e9 z\u00e1kladn\u00e9 rizik\u00e1 a ziskov\u00e9 rozp\u00e4tie. Ak zmluvn\u00e9
\npodmienky uv\u00e1dzaj\u00fa expoz\u00edcie vo\u010di riziku alebo volatilite, ktor\u00e9 nie s\u00fa v s\u00falade so z\u00e1kladnou dohodou o
\nposkytovan\u00ed \u00faverov, s\u00favisiace finan\u010dn\u00e9 akt\u00edvum sa klasifikuje a oce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok
\nhospod\u00e1renia.
\n
\nFinan\u010dn\u00e9 akt\u00edva s vlo\u017een\u00fdmi deriv\u00e1tmi sa pri ur\u010dovan\u00ed, \u010di ich pe\u0148a\u017en\u00e9 toky predstavuj\u00fa v\u00fdhradne platby istiny
\na \u00faroku, posudzuj\u00fa ako celok.
\n
\nSkupina preklasifikuje dlhov\u00e9 n\u00e1stroje v\u00fdlu\u010dne vtedy, ke\u010f zmen\u00ed svoj obchodn\u00fd model riadenia t\u00fdchto akt\u00edv.
\nReklasifik\u00e1cia sa uskuto\u010dn\u00ed od za\u010diatku prv\u00e9ho vykazovan\u00e9ho obdobia nasleduj\u00faceho po zmene. O\u010dak\u00e1va
\nsa, \u017ee tak\u00e9to zmeny sa nevyskytn\u00fa, pr\u00edpadne bud\u00fa ve\u013emi nepravideln\u00e9.
\n
\nNa z\u00e1klade obchodn\u00e9ho modelu a SPPI testu klasifikuje skupina svoje dlhov\u00e9 n\u00e1stroje do jednotliv\u00fdch
\nkateg\u00f3ri\u00ed oce\u0148ovania takto:
\n
\n\u2022 Amortizovan\u00e1 hodnota
\n\n
(A) Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie
\n
Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch zah\u0155\u0148aj\u00fa pokladni\u010dn\u00fa hotovos\u0165, prostriedky na \u00fa\u010dtoch v centr\u00e1lnych
\n
bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ulo\u017een\u00e9 v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch. Kolater\u00e1l na
\n
\u00fa\u010dtoch v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch, ktor\u00e9ho pou\u017eitie je obmedzen\u00e9, sa vykazuje medzi Finan\u010dn\u00fdmi
\n
akt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote.
\n
\n\n\n
\n\n\n\n
\n(B) Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\nAkt\u00edva dr\u017ean\u00e9 za \u00fa\u010delom inkasovania zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne
\npredstavuj\u00fa platby istiny a \u00faroku a nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok
\nhospod\u00e1renia, s\u00fa oce\u0148ovan\u00e9 v amortizovanej hodnote. Amortizovan\u00e1 hodnota finan\u010dn\u00e9ho akt\u00edva je suma,
\nv ktorej je akt\u00edvum ocenen\u00e9 pri prvotnom vyk\u00e1zan\u00ed, zn\u00ed\u017een\u00e1 o spl\u00e1tky istiny, zn\u00ed\u017een\u00e1 alebo zv\u00fd\u0161en\u00e1 o
\nkumulovan\u00fa amortizovan\u00fa hodnotu rozdielu medzi prvotne vyk\u00e1zanou hodnotou a hodnotou pri splatnosti,
\npri pou\u017eit\u00ed efekt\u00edvnej \u00farokovej miery. \u00da\u010dtovn\u00e1 hodnota t\u00fdchto akt\u00edv je upraven\u00e1 o opravn\u00fa polo\u017eku pre
\no\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto finan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch
\nv\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
\n
\n\n
\u2022 Re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia
\n
(A) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie
\n
Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie s\u00fa akt\u00edva, ktor\u00e9 skupina obstarala alebo vznikli hlavne preto, aby
\n
ich skupina predala alebo op\u00e4\u0165 v kr\u00e1tkom \u010dase k\u00fapila alebo dr\u017eala ako \u010das\u0165 portf\u00f3lia, ktor\u00e9 sa riadi spolu s
\n
kr\u00e1tkodob\u00fdm dosahovan\u00edm zisku alebo udr\u017eiavan\u00edm poz\u00edcie. Tieto akt\u00edva nesp\u013a\u0148aj\u00fa podmienky oce\u0148ovania
\n
v amortizovanej hodnote alebo FVOCI na z\u00e1klade obchodn\u00e9ho modelu skupiny, a preto s\u00fa oce\u0148ovan\u00e9
\n
FVPL. Zisk alebo strata z dlhov\u00e9ho n\u00e1stroja, okrem \u00farokov\u00fdch v\u00fdnosov, ktor\u00fd je n\u00e1sledne oce\u0148ovan\u00fd FVPL
\n
a nie je s\u00fa\u010das\u0165ou zabezpe\u010dovacieho vz\u0165ahu, je vyk\u00e1zan\u00fd vo v\u00fdkaze ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata)
\n
z finan\u010dn\u00fdch oper\u00e1ci\u00ed v obdob\u00ed, v ktorom vznikne.
\n
\n
(B) Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n
Akt\u00edva, ktor\u00fdch pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku a t\u00fdm p\u00e1dom nesp\u013a\u0148aj\u00fa
\n
podmienky SPPI testu, s\u00fa povinne oce\u0148ovan\u00e9 FVPL. Ich oce\u0148ovanie a n\u00e1sledn\u00e9 vykazovanie je rovnak\u00e9 ako
\n
v pr\u00edpade finan\u010dn\u00fdch akt\u00edv dr\u017ean\u00fdch na obchodovanie.
\n
\n
(C) Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\n
IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje povo\u013euje neodvolate\u013ene ur\u010di\u0165 finan\u010dn\u00e9 akt\u00edvum za oce\u0148ovan\u00e9 FVPL, pokia\u013e by toto
\n
rozhodnutie v\u00fdznamne zn\u00ed\u017eilo alebo eliminovalo nes\u00falad, ktor\u00fd by vznikol, ak by boli akt\u00edva a z\u00e1v\u00e4zky
\n
oce\u0148ovan\u00e9 na rozdielnom z\u00e1klade. Skupina nevyu\u017eila mo\u017enos\u0165 oce\u0148ovania re\u00e1lnou hodnotou pre \u017eiadne
\n
z finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky na oce\u0148ovanie a vykazovanie v amortizovanej hodnote alebo
\n
FVOCI.
\n
\n\n\n
\n\u2022 Re\u00e1lna hodnota cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\nFinan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\nFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 so z\u00e1merom inkasova\u0165 zmluvn\u00e9 pe\u0148a\u017en\u00e9 toky, ako aj inkasova\u0165 z predaja akt\u00edv,
\nktor\u00fdch pe\u0148a\u017en\u00e9 toky v\u00fdhradne predstavuj\u00fa platby istiny a \u00faroku a z\u00e1rove\u0148 nie s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9
\nFVPL, s\u00fa oce\u0148ovan\u00e9 FVOCI. Zmeny \u00fa\u010dtovnej hodnoty s\u00fa prezentovan\u00e9 prostredn\u00edctvom ostatn\u00fdch s\u00fa\u010dast\u00ed
\nkomplexn\u00e9ho v\u00fdsledku (\u201eOCI\u201c), s v\u00fdnimkou zisku alebo straty zo zn\u00ed\u017eenia hodnoty, \u00farokov\u00e9ho v\u00fdnosu
\na kurzov\u00e9ho zisku a straty z n\u00e1stroja, ktor\u00e9 s\u00fa vyk\u00e1zan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t. Pri ukon\u010den\u00ed vykazovania
\nfinan\u010dn\u00e9ho akt\u00edva, kumulat\u00edvny zisk alebo strata predt\u00fdm vyk\u00e1zan\u00e1 v OCI je preklasifikovan\u00e1 z vlastn\u00e9ho
\nimania do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed. \u00darokov\u00fd v\u00fdnos plyn\u00faci z t\u00fdchto
\nfinan\u010dn\u00fdch akt\u00edv je zahrnut\u00fd v \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosoch pou\u017eit\u00edm met\u00f3dy efekt\u00edvnej \u00farokovej miery.
\n
\nN\u00e1stroje vlastn\u00e9ho imania
\nN\u00e1stroje vlastn\u00e9ho imania s\u00fa n\u00e1stroje, ktor\u00e9 sp\u013a\u0148aj\u00fa defin\u00edciu vlastn\u00e9ho imania z h\u013eadiska emitenta; to
\nznamen\u00e1, n\u00e1stroje, ktor\u00e9 neobsahuj\u00fa zmluvn\u00fd z\u00e1v\u00e4zok plati\u0165 a potvrdzuj\u00fa zostatkov\u00fd podiel na \u010dist\u00fdch
\nakt\u00edvach emitenta.
\n
\nSkupina n\u00e1sledne oce\u0148uje v\u0161etky n\u00e1stroje vlastn\u00e9ho imania re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia,
\ns v\u00fdnimkou pr\u00edpadov, ke\u010f si vedenie skupiny pri prvotnej aplik\u00e1ci\u00ed zvol\u00ed neodvolate\u013ene ur\u010di\u0165 n\u00e1stroj vlastn\u00e9ho
\nimania za oce\u0148ovan\u00fd re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku. Pri vyu\u017eit\u00ed takejto vo\u013eby
\nsa zisky a straty z precenenia vykazuj\u00fa v OCI a nikdy nie s\u00fa preklasifikovan\u00e9 do v\u00fdkazu ziskov a str\u00e1t, vr\u00e1tane
\nukon\u010denia vykazovania.
\n
\nDividendy, ktor\u00e9 predstavuj\u00fa v\u00fdnos z takejto invest\u00edcie, s\u00fa na\u010falej vykazovan\u00e9 vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci
\nV\u00fdnosov z dividend, ke\u010f skupine vznikne pr\u00e1vo na z\u00edskanie v\u00fdnosu.
\n
\nZisky a straty z n\u00e1strojov vlastn\u00e9ho imania, ktor\u00e9 s\u00fa ur\u010den\u00e9 za oce\u0148ovan\u00e9 FVPL alebo klasifikovan\u00e9 ako
\ndr\u017ean\u00e9 na obchodovanie, s\u00fa zahrnut\u00e9 v r\u00e1mci riadku \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed vo v\u00fdkaze ziskov
\na str\u00e1t.
\n
\n\n\n\n
\nPre n\u00e1stroje vlastn\u00e9ho imania sa nevykazuj\u00fa \u017eiadne o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty.
\n
\nSkupina vyhodnotila, \u017ee podielov\u00e9 listy dr\u017ean\u00e9 v portf\u00f3liu skupiny sp\u013a\u0148aj\u00fa defin\u00edciu n\u00e1strojov obsahuj\u00facich
\npr\u00e1vo preda\u0165. Pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje tie n\u00e1stroje, ktor\u00e9 obsahuj\u00fa pr\u00e1vo preda\u0165, nesp\u013a\u0148aj\u00fa defin\u00edciu
\nn\u00e1stroja vlastn\u00e9ho imania, a preto nie je mo\u017en\u00e9 uplatni\u0165 neodvolate\u013en\u00fa vo\u013ebu vyk\u00e1zania zmeny re\u00e1lnej
\nhodnoty tak\u00fdchto n\u00e1strojov v ostatn\u00fdch s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku. Vzh\u013eadom na charakteristiku
\npe\u0148a\u017en\u00fdch tokov akt\u00edva, nesp\u013a\u0148aj\u00fa podielov\u00e9 listy po\u017eiadavku na pe\u0148a\u017en\u00e9 toky predstavuj\u00face v\u00fdhradne
\nplatby istiny a \u00faroku. V d\u00f4sledku toho tieto n\u00e1stroje s\u00fa klasifikovan\u00e9 ako Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva
\npovinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia.
\n
\n\n
\n
\n
iii. Identifik\u00e1cia a oce\u0148ovanie \u00faverov\u00fdch str\u00e1t
\n
\u00daverov\u00e1 strata je rozdiel medzi v\u0161etk\u00fdmi zmluvn\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 prin\u00e1le\u017eia \u00fa\u010dtovnej jednotke
\n
v s\u00falade so zmluvou a v\u0161etk\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa prijat\u00e9, diskontovan\u00e9
\n
p\u00f4vodnou efekt\u00edvnou \u00farokovou sadzbou. Skupina pri odhadovan\u00ed pe\u0148a\u017en\u00fdch tokov zva\u017euje v\u0161etky zmluvn\u00e9
\n
podmienky finan\u010dn\u00e9ho akt\u00edva po\u010das o\u010dak\u00e1vanej \u017eivotnosti tohto finan\u010dn\u00e9ho akt\u00edva. Zva\u017eovan\u00e9 pe\u0148a\u017en\u00e9
\n
toky by mali zah\u0155\u0148a\u0165 aj pe\u0148a\u017en\u00e9 toky z predaja dr\u017ean\u00e9ho kolater\u00e1lu alebo inej formy zn\u00ed\u017eenia kreditn\u00e9ho
\n
rizika, ktor\u00e1 je neoddelite\u013enou s\u00fa\u010das\u0165ou zmluvn\u00fdch podmienok.
\n
\n
Skupina posudzuje o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty s\u00favisiace s jej dlhov\u00fdmi n\u00e1strojmi \u00fa\u010dtovan\u00fdmi v amortizovanej
\n
hodnote a FVOCI a s expoz\u00edciami vypl\u00fdvaj\u00facimi zo zml\u00fav o \u00faverov\u00fdch pr\u00eds\u013euboch a finan\u010dn\u00fdch z\u00e1ruk\u00e1ch.
\n
Skupina vykazuje opravn\u00e9 polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty tak\u00fdchto akt\u00edv v ka\u017edom \u00fa\u010dtovnom obdob\u00ed.
\n
\n
V\u00fdsledn\u00e1 ECL odzrkad\u013euje:
\n
\n
\u2022 nezaujat\u00fa a pravdepodobnos\u0165ou v\u00e1\u017een\u00fa v\u00fd\u0161ku o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00e1 sa stanovuje
\n
pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch scen\u00e1rov;
\n
\u2022 \u010dasov\u00fa hodnotu pe\u0148az\u00ed;
\n
\u2022 primeran\u00e9 a preuk\u00e1zate\u013en\u00e9 inform\u00e1cie, ktor\u00e9 s\u00fa k d\u00e1tumu vykazovania k dispoz\u00edcii bez neprimeran\u00fdch
\n
n\u00e1kladov alebo \u00fasilia o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich
\n
hospod\u00e1rskych podmienok.
\n
\n
Bli\u017e\u0161ie inform\u00e1cie o ur\u010dovan\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
\n
\n\n\n
\n
\n\n\n
\niv. Ukon\u010denie vykazovania
\nSkupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00fdch akt\u00edv, ke\u010f sa ukon\u010dia zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch
\nakt\u00edv alebo prevedie zmluvn\u00e9 pr\u00e1va na pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch akt\u00edv prevodom podstatnej \u010dasti riz\u00edk a
\n\u00fa\u017eitkov vypl\u00fdvaj\u00facich z vlastn\u00edctva finan\u010dn\u00fdch akt\u00edv. Vytvoren\u00fd alebo zachovan\u00fd podiel skupiny na
\npreveden\u00fdch finan\u010dn\u00fdch akt\u00edvach sa vykazuje ako samostatn\u00e9 akt\u00edva.
\n
\nSkupina uzatv\u00e1ra zmluvy, ktor\u00fdmi prev\u00e1dza akt\u00edva vyk\u00e1zan\u00e9 v jej v\u00fdkaze o finan\u010dnej situ\u00e1cii, ale ponech\u00e1 si
\nv\u0161etky rizik\u00e1 a \u00fa\u017eitky vypl\u00fdvaj\u00face z preveden\u00fdch akt\u00edv alebo ich \u010das\u0165. Ak si skupina ponech\u00e1 v\u0161etky alebo
\npodstatn\u00fa \u010das\u0165 riz\u00edk a \u00fa\u017eitkov, nie je ukon\u010den\u00e9 vykazovanie preveden\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
\n
\nTransakcie ako napr\u00edklad zapo\u017ei\u010danie cenn\u00fdch papierov a transakcie pri k\u00fape a sp\u00e4tnom predaji
\npredstavuj\u00fa transakcie, ke\u010f si skupina ponech\u00e1 v\u0161etky alebo podstatn\u00e9 \u010dasti riz\u00edk a \u00fa\u017eitkov.
\n
\nSkupina taktie\u017e ukon\u010d\u00ed vykazovanie ur\u010dit\u00fdch akt\u00edv, ke\u010f odp\u00ed\u0161e zostatky, ktor\u00e9 sa pova\u017euj\u00fa za nevymo\u017eite\u013en\u00e9.
\n
\nv. Modifik\u00e1cie finan\u010dn\u00fdch akt\u00edv
\nAk nastane zmena zmluvn\u00fdch podmienok, skupina vyhodnocuje \u010di doch\u00e1dza k v\u00fdznamnej zmene
\nzmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov. V\u00fdznamne modifik\u00e1cie pe\u0148a\u017en\u00fdch tokov ved\u00fa k od\u00fa\u010dtovaniu p\u00f4vodn\u00e9ho
\nfinan\u010dn\u00e9ho akt\u00edva a k za\u00fa\u010dtovaniu nov\u00e9ho finan\u010dn\u00e9ho akt\u00edva v jeho re\u00e1lnej hodnote.
\n
\nAk modifik\u00e1cia nevedie k od\u00fa\u010dtovaniu finan\u010dn\u00e9ho akt\u00edva, skupina prepo\u010d\u00edta hrub\u00fa \u00fa\u010dtovn\u00fa hodnotu ako
\ns\u00fa\u010dasn\u00fa hodnotu zmenen\u00fdch pe\u0148a\u017en\u00fdch tokov diskontovan\u00fdch p\u00f4vodnou EIR. Rozdiel medzi novou
\na p\u00f4vodnou hodnotou sa za\u00fa\u010dtuje do v\u00fdkazu ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata) z modifik\u00e1cie finan\u010dn\u00fdch
\nakt\u00edv. Dopad modifik\u00e1ci\u00ed bol po\u010das vykazovan\u00fdch \u00fa\u010dtovn\u00fdch obdob\u00ed nev\u00fdznamn\u00fd.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag269": {
"value": "\n(A) Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie
\nPeniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch zah\u0155\u0148aj\u00fa pokladni\u010dn\u00fa hotovos\u0165, prostriedky na \u00fa\u010dtoch v centr\u00e1lnych
\nbank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie ulo\u017een\u00e9 v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch. Kolater\u00e1l na
\n\u00fa\u010dtoch v in\u00fdch \u00faverov\u00fdch in\u0161tit\u00faci\u00e1ch, ktor\u00e9ho pou\u017eitie je obmedzen\u00e9, sa vykazuje medzi Finan\u010dn\u00fdmi
\nakt\u00edvami oce\u0148ovan\u00fdmi v amortizovanej hodnote.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag287": {
"value": "\n\u2022 Re\u00e1lna hodnota cez v\u00fdsledok hospod\u00e1renia
\n(A) Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie
\nFinan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie s\u00fa akt\u00edva, ktor\u00e9 skupina obstarala alebo vznikli hlavne preto, aby
\nich skupina predala alebo op\u00e4\u0165 v kr\u00e1tkom \u010dase k\u00fapila alebo dr\u017eala ako \u010das\u0165 portf\u00f3lia, ktor\u00e9 sa riadi spolu s
\nkr\u00e1tkodob\u00fdm dosahovan\u00edm zisku alebo udr\u017eiavan\u00edm poz\u00edcie. Tieto akt\u00edva nesp\u013a\u0148aj\u00fa podmienky oce\u0148ovania
\nv amortizovanej hodnote alebo FVOCI na z\u00e1klade obchodn\u00e9ho modelu skupiny, a preto s\u00fa oce\u0148ovan\u00e9
\nFVPL. Zisk alebo strata z dlhov\u00e9ho n\u00e1stroja, okrem \u00farokov\u00fdch v\u00fdnosov, ktor\u00fd je n\u00e1sledne oce\u0148ovan\u00fd FVPL
\na nie je s\u00fa\u010das\u0165ou zabezpe\u010dovacieho vz\u0165ahu, je vyk\u00e1zan\u00fd vo v\u00fdkaze ziskov a str\u00e1t ako \u010cist\u00fd zisk/(strata)
\nz finan\u010dn\u00fdch oper\u00e1ci\u00ed v obdob\u00ed, v ktorom vznikne.
\n
\n(B) Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\nAkt\u00edva, ktor\u00fdch pe\u0148a\u017en\u00e9 toky nepredstavuj\u00fa v\u00fdhradne platby istiny a \u00faroku a t\u00fdm p\u00e1dom nesp\u013a\u0148aj\u00fa
\npodmienky SPPI testu, s\u00fa povinne oce\u0148ovan\u00e9 FVPL. Ich oce\u0148ovanie a n\u00e1sledn\u00e9 vykazovanie je rovnak\u00e9 ako
\nv pr\u00edpade finan\u010dn\u00fdch akt\u00edv dr\u017ean\u00fdch na obchodovanie.
\n
\n(C) Finan\u010dn\u00e9 akt\u00edva ur\u010den\u00e9 za oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia
\nIFRS 9 Finan\u010dn\u00e9 n\u00e1stroje povo\u013euje neodvolate\u013ene ur\u010di\u0165 finan\u010dn\u00e9 akt\u00edvum za oce\u0148ovan\u00e9 FVPL, pokia\u013e by toto
\nrozhodnutie v\u00fdznamne zn\u00ed\u017eilo alebo eliminovalo nes\u00falad, ktor\u00fd by vznikol, ak by boli akt\u00edva a z\u00e1v\u00e4zky
\noce\u0148ovan\u00e9 na rozdielnom z\u00e1klade. Skupina nevyu\u017eila mo\u017enos\u0165 oce\u0148ovania re\u00e1lnou hodnotou pre \u017eiadne
\nz finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 sp\u013a\u0148aj\u00fa podmienky na oce\u0148ovanie a vykazovanie v amortizovanej hodnote alebo
\nFVOCI.
\n
\n\n\n\n\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia: t\u00e1to klasifik\u00e1cia sa
\nuplat\u0148uje pri deriv\u00e1toch, finan\u010dn\u00fdch z\u00e1v\u00e4zkoch ur\u010den\u00fdch na obchodovanie (napr\u00edklad kr\u00e1tke poz\u00edcie
\nv obchodnej knihe) a ostatn\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkoch takto ur\u010den\u00fdch pri prvotnom vyk\u00e1zan\u00ed. Zisky
\nalebo straty z finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL sa vykazuj\u00fa \u010diasto\u010dne v ostatn\u00fdch
\ns\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku (hodnota zmeny re\u00e1lnej hodnoty finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ktor\u00e1 je
\nprip\u00edsate\u013en\u00e1 zmen\u00e1m v kreditnom riziku tohto z\u00e1v\u00e4zku a je ur\u010den\u00e1 za hodnotu, ktor\u00e1 nie je prip\u00edsate\u013en\u00e1
\nzmen\u00e1m trhov\u00fdch podmienok, ktor\u00e9 zvy\u0161uj\u00fa trhov\u00e9 riziko) a \u010diasto\u010dne vo v\u00fdsledku hospod\u00e1renia
\n(hodnota zmeny re\u00e1lnej hodnoty z\u00e1v\u00e4zku po odpo\u010d\u00edtan\u00ed zmeny pripadaj\u00facej na kreditn\u00e9 riziko). Plat\u00ed
\nto len v pr\u00edpade, ak by tak\u00e1to prezent\u00e1cia nevytvorila alebo nezv\u00fd\u0161ila \u00fa\u010dtovn\u00fd nes\u00falad, v takom
\npr\u00edpade sa zisky a straty s\u00favisiace so zmenami v kreditnom riziku z\u00e1v\u00e4zku taktie\u017e vykazuj\u00fa vo v\u00fdsledku
\nhospod\u00e1renia;
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag298": {
"value": "\n
\n\n
iii. Identifik\u00e1cia a oce\u0148ovanie \u00faverov\u00fdch str\u00e1t
\n
\u00daverov\u00e1 strata je rozdiel medzi v\u0161etk\u00fdmi zmluvn\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 prin\u00e1le\u017eia \u00fa\u010dtovnej jednotke
\n
v s\u00falade so zmluvou a v\u0161etk\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa prijat\u00e9, diskontovan\u00e9
\n
p\u00f4vodnou efekt\u00edvnou \u00farokovou sadzbou. Skupina pri odhadovan\u00ed pe\u0148a\u017en\u00fdch tokov zva\u017euje v\u0161etky zmluvn\u00e9
\n
podmienky finan\u010dn\u00e9ho akt\u00edva po\u010das o\u010dak\u00e1vanej \u017eivotnosti tohto finan\u010dn\u00e9ho akt\u00edva. Zva\u017eovan\u00e9 pe\u0148a\u017en\u00e9
\n
toky by mali zah\u0155\u0148a\u0165 aj pe\u0148a\u017en\u00e9 toky z predaja dr\u017ean\u00e9ho kolater\u00e1lu alebo inej formy zn\u00ed\u017eenia kreditn\u00e9ho
\n
rizika, ktor\u00e1 je neoddelite\u013enou s\u00fa\u010das\u0165ou zmluvn\u00fdch podmienok.
\n
\n
Skupina posudzuje o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty s\u00favisiace s jej dlhov\u00fdmi n\u00e1strojmi \u00fa\u010dtovan\u00fdmi v amortizovanej
\n
hodnote a FVOCI a s expoz\u00edciami vypl\u00fdvaj\u00facimi zo zml\u00fav o \u00faverov\u00fdch pr\u00eds\u013euboch a finan\u010dn\u00fdch z\u00e1ruk\u00e1ch.
\n
Skupina vykazuje opravn\u00e9 polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty tak\u00fdchto akt\u00edv v ka\u017edom \u00fa\u010dtovnom obdob\u00ed.
\n
\n
V\u00fdsledn\u00e1 ECL odzrkad\u013euje:
\n
\n
\u2022 nezaujat\u00fa a pravdepodobnos\u0165ou v\u00e1\u017een\u00fa v\u00fd\u0161ku o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00e1 sa stanovuje
\n
pos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch scen\u00e1rov;
\n
\u2022 \u010dasov\u00fa hodnotu pe\u0148az\u00ed;
\n
\u2022 primeran\u00e9 a preuk\u00e1zate\u013en\u00e9 inform\u00e1cie, ktor\u00e9 s\u00fa k d\u00e1tumu vykazovania k dispoz\u00edcii bez neprimeran\u00fdch
\n
n\u00e1kladov alebo \u00fasilia o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich
\n
hospod\u00e1rskych podmienok.
\n
\n
Bli\u017e\u0161ie inform\u00e1cie o ur\u010dovan\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
\n
\n\n\n
\n\n\n\n
\n\n
(m) Zn\u00ed\u017eenie hodnoty nefinan\u010dn\u00fdch akt\u00edv
\n
\u00da\u010dtovn\u00e1 hodnota nefinan\u010dn\u00fdch akt\u00edv skupiny, in\u00fdch ako je odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka, sa prehodnocuje
\n
ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka s cie\u013eom zisti\u0165, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv.
\n
Ak sa zist\u00ed indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv, n\u00e1sledne sa odhadne n\u00e1vratn\u00e1 hodnota.
\n
\n
Strata zo zn\u00ed\u017eenia hodnoty sa vyk\u00e1\u017ee vtedy, ak \u00fa\u010dtovn\u00e1 hodnota akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9
\n
prostriedky prevy\u0161uje jej n\u00e1vratn\u00fa hodnotu. Jednotka generuj\u00faca pe\u0148a\u017en\u00e9 prostriedky je najmen\u0161ia
\n
identifikovate\u013en\u00e1 skupina akt\u00edv, ktor\u00e1 generuje pe\u0148a\u017en\u00e9 pr\u00edjmy do ve\u013ekej miery nez\u00e1visl\u00e9 od ostatn\u00fdch akt\u00edv
\n
alebo skup\u00edn akt\u00edv.
\n
\n
Straty zo zn\u00ed\u017eenia hodnoty sa vykazuj\u00fa priamo vo v\u00fdkaze ziskov a str\u00e1t. Straty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9
\n
v s\u00favislosti s jednotkami generuj\u00facimi pe\u0148a\u017en\u00e9 prostriedky sa v prvom rade vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej
\n
hodnoty goodwillu pripadaj\u00faceho na tieto jednotky, ktor\u00e9 sa potom vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej hodnoty
\n
ostatn\u00fdch akt\u00edv v jednotke (skupine jednotiek) na pomernej b\u00e1ze.
\n
\n\n\n
\n\n\n\n
\n\n
Suma, ktor\u00fa mo\u017eno z dan\u00fdch akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9 prostriedky z\u00edska\u0165, je bu\u010f \u010dist\u00e1
\n
predajn\u00e1 cena, alebo hodnota v pou\u017e\u00edvan\u00ed jednotky (value in use) pod\u013ea toho, ktor\u00e1 je vy\u0161\u0161ia. Pri hodnote v
\n
pou\u017e\u00edvan\u00ed sa odhad bud\u00facich pe\u0148a\u017en\u00fdch tokov diskontuje na ich s\u00fa\u010dasn\u00fa hodnotu pomocou diskontnej
\n
sadzby pred zdanen\u00edm, ktor\u00e1 odr\u00e1\u017ea s\u00fa\u010dasn\u00e9 trhov\u00e9 ohodnotenie \u010dasovej hodnoty pe\u0148az\u00ed a riz\u00edk
\n
\u0161pecifick\u00fdch pre dan\u00e9 akt\u00edva.
\n
\n
Straty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9 v predch\u00e1dzaj\u00facich obdobiach sa prehodnotia ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, pod\u013ea toho, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia straty alebo toho, \u017ee u\u017e strata neexistuje.
\n
Strata zo zn\u00ed\u017eenia hodnoty sa zru\u0161\u00ed, ak nastala zmena v odhade pou\u017eitom pri ur\u010den\u00ed n\u00e1vratnej hodnoty.
\n
Zn\u00ed\u017eenie hodnoty sa zru\u0161\u00ed len do takej v\u00fd\u0161ky, k\u00fdm \u00fa\u010dtovn\u00e1 hodnota akt\u00edv nepresiahne jeho \u00fa\u010dtovn\u00fa hodnotu,
\n
ktor\u00e1 by mu prisl\u00fachala po \u00faprave o odpisy, keby sa zn\u00ed\u017eenie hodnoty nevyk\u00e1zalo.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag270": {
"value": "\niii. Identifik\u00e1cia a oce\u0148ovanie \u00faverov\u00fdch str\u00e1t
\n\u00daverov\u00e1 strata je rozdiel medzi v\u0161etk\u00fdmi zmluvn\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 prin\u00e1le\u017eia \u00fa\u010dtovnej jednotke
\nv s\u00falade so zmluvou a v\u0161etk\u00fdmi pe\u0148a\u017en\u00fdmi tokmi, ktor\u00e9 sa o\u010dak\u00e1va, \u017ee bud\u00fa prijat\u00e9, diskontovan\u00e9
\np\u00f4vodnou efekt\u00edvnou \u00farokovou sadzbou. Skupina pri odhadovan\u00ed pe\u0148a\u017en\u00fdch tokov zva\u017euje v\u0161etky zmluvn\u00e9
\npodmienky finan\u010dn\u00e9ho akt\u00edva po\u010das o\u010dak\u00e1vanej \u017eivotnosti tohto finan\u010dn\u00e9ho akt\u00edva. Zva\u017eovan\u00e9 pe\u0148a\u017en\u00e9
\ntoky by mali zah\u0155\u0148a\u0165 aj pe\u0148a\u017en\u00e9 toky z predaja dr\u017ean\u00e9ho kolater\u00e1lu alebo inej formy zn\u00ed\u017eenia kreditn\u00e9ho
\nrizika, ktor\u00e1 je neoddelite\u013enou s\u00fa\u010das\u0165ou zmluvn\u00fdch podmienok.
\n
\nSkupina posudzuje o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty s\u00favisiace s jej dlhov\u00fdmi n\u00e1strojmi \u00fa\u010dtovan\u00fdmi v amortizovanej
\nhodnote a FVOCI a s expoz\u00edciami vypl\u00fdvaj\u00facimi zo zml\u00fav o \u00faverov\u00fdch pr\u00eds\u013euboch a finan\u010dn\u00fdch z\u00e1ruk\u00e1ch.
\nSkupina vykazuje opravn\u00e9 polo\u017eky na o\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty tak\u00fdchto akt\u00edv v ka\u017edom \u00fa\u010dtovnom obdob\u00ed.
\n
\nV\u00fdsledn\u00e1 ECL odzrkad\u013euje:
\n
\n\u2022 nezaujat\u00fa a pravdepodobnos\u0165ou v\u00e1\u017een\u00fa v\u00fd\u0161ku o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov, ktor\u00e1 sa stanovuje
\npos\u00faden\u00edm viacer\u00fdch mo\u017en\u00fdch scen\u00e1rov;
\n\u2022 \u010dasov\u00fa hodnotu pe\u0148az\u00ed;
\n\u2022 primeran\u00e9 a preuk\u00e1zate\u013en\u00e9 inform\u00e1cie, ktor\u00e9 s\u00fa k d\u00e1tumu vykazovania k dispoz\u00edcii bez neprimeran\u00fdch
\nn\u00e1kladov alebo \u00fasilia o minul\u00fdch udalostiach, s\u00fa\u010dasn\u00fdch podmienkach a progn\u00f3zach bud\u00facich
\nhospod\u00e1rskych podmienok.
\n
\nBli\u017e\u0161ie inform\u00e1cie o ur\u010dovan\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag279": {
"value": "\n
\n\n
\n
(i) Deriv\u00e1ty
\n
Deriv\u00e1ty sa oce\u0148uj\u00fa v re\u00e1lnej hodnote vo v\u00fdkaze o finan\u010dnej situ\u00e1cii. Vyrovnanie zmien ich re\u00e1lnej hodnoty
\n
z\u00e1vis\u00ed od ich klasifik\u00e1cie:
\n
\n
\n
Zabezpe\u010dovacie deriv\u00e1ty
\n
Zabezpe\u010dovacie deriv\u00e1ty s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie a riadenie miery rizika vo
\n
vybran\u00fdch rizik\u00e1ch.
\n
\n
Skupina sa rozhodla prija\u0165 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje pre oblas\u0165 mikro zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva a v
\n
oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sa skupina rozhodla pokra\u010dova\u0165 na\u010falej v aplikovan\u00ed \u0161tandardu
\n
IAS 39 Finan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie.
\n
\n
Hlavn\u00e9 krit\u00e9ri\u00e1 skupiny pre klasifik\u00e1ciu zabezpe\u010dovac\u00edch deriv\u00e1tov pre oblas\u0165 mikro zabezpe\u010dovacieho
\n
\u00fa\u010dtovn\u00edctva s\u00fa nasleduj\u00face:
\n
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom, to znamen\u00e1 povaha rizika, funkcia, cie\u013e
\n
a strat\u00e9gia zabezpe\u010denia s\u00fa form\u00e1lne zdokumentovan\u00e9 pri vzniku zabezpe\u010dovacej transakcie,
\n
spolu s met\u00f3dou ktor\u00e1 sa pou\u017eije na pos\u00fadenie efektivity zabezpe\u010dovacieho vz\u0165ahu;
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom je form\u00e1lne zdokumentovan\u00fd u\u017e pri
\n
vzniku zabezpe\u010dovacej transakcie a skupina o\u010dak\u00e1va, \u017ee bude efekt\u00edvne zni\u017eova\u0165 riziko
\n
zabezpe\u010den\u00e9ho n\u00e1stroja;
\n
\u2022 zabezpe\u010dovac\u00ed vz\u0165ah sp\u013a\u0148a v\u0161etky z nasleduj\u00facich po\u017eiadaviek efekt\u00edvnosti zabezpe\u010denia:
\n
\n
o medzi zabezpe\u010dovanou polo\u017ekou a zabezpe\u010dovac\u00edm n\u00e1strojom existuje ekonomick\u00fd vz\u0165ah;
\n
o \u00fa\u010dinok \u00faverov\u00e9ho rizika neprevl\u00e1da nad zmenami hodn\u00f4t, ktor\u00e9 s\u00fa v\u00fdsledkom uveden\u00e9ho
\n
ekonomick\u00e9ho vz\u0165ahu;
\n
o zabezpe\u010dovac\u00ed pomer zabezpe\u010dovacieho vz\u0165ahu je rovnak\u00fd ako pomer zabezpe\u010denia,
\n
ktor\u00fd vypl\u00fdva z mno\u017estva zabezpe\u010dovanej polo\u017eky, ktor\u00fa jednotka skuto\u010dne zabezpe\u010duje,
\n
a od mno\u017estva zabezpe\u010dovacieho n\u00e1stroja, ktor\u00fd jednotka skuto\u010dne pou\u017e\u00edva na
\n
zabezpe\u010denie tohto mno\u017estva zabezpe\u010dovanej polo\u017eky. Toto ozna\u010denie by v\u0161ak nemalo
\n
odr\u00e1\u017ea\u0165 nerovnov\u00e1hu medzi v\u00e1\u017een\u00fdmi podielmi zabezpe\u010dovanej polo\u017eky a
\n
zabezpe\u010dovacieho n\u00e1stroja, ktor\u00e9 by vytvorili neefekt\u00edvnos\u0165 zabezpe\u010denia (bez oh\u013eadu na
\n
to, \u010di vyk\u00e1zan\u00fa alebo nie), ktor\u00e1 by mohla ma\u0165 za n\u00e1sledok \u00fa\u010dtovn\u00fd v\u00fdsledok, ktor\u00fd by nebol
\n
v s\u00falade s \u00fa\u010delom zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva.
\n
\n
Zabezpe\u010dovac\u00ed vz\u0165ah v oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sp\u013a\u0148a podmienky na \u00fa\u010dtovanie
\n
zabezpe\u010denia v\u00fdlu\u010dne v pr\u00edpade, ak s\u00fa splnen\u00e9 v\u0161etky tieto podmienky:
\n
\n
\u2022 na za\u010diatku zabezpe\u010denia sa vykon\u00e1 form\u00e1lne ur\u010denie a zdokumentovanie zabezpe\u010dovacieho
\n
vz\u0165ahu a cie\u013ea pri riaden\u00ed rizika \u00fa\u010dtovnou jednotkou a jej strat\u00e9gie na uskuto\u010d\u0148ovanie zabezpe\u010denia;
\n
\n
\u2022 o\u010dak\u00e1va sa, \u017ee zabezpe\u010denie bude vysoko efekt\u00edvne pri dosahovan\u00ed kompenza\u010dn\u00fdch zmien v
\n
re\u00e1lnej hodnote alebo v pe\u0148a\u017en\u00fdch tokoch priradite\u013en\u00fdch zabezpe\u010dovan\u00e9mu riziku, v s\u00falade s
\n
p\u00f4vodne zdokumentovanou strat\u00e9giou riadenia rizika pre tento konkr\u00e9tny zabezpe\u010dovac\u00ed vz\u0165ah;
\n
\n
\u2022 na zabezpe\u010denia pe\u0148a\u017en\u00fdch tokov mus\u00ed by\u0165 o\u010dak\u00e1van\u00e1 transakcia, ktor\u00e1 je predmetom
\n
zabezpe\u010denia, vysoko pravdepodobn\u00e1 a mus\u00ed predstavova\u0165 vystavenie zmen\u00e1m v pe\u0148a\u017en\u00fdch
\n
tokoch, ktor\u00e9 by mohli v kone\u010dnom d\u00f4sledku ovplyvni\u0165 hospod\u00e1rsky v\u00fdsledok;
\n
\n
\u2022 efekt\u00edvnos\u0165 zabezpe\u010denia mo\u017eno spo\u013eahlivo oceni\u0165, t. j. re\u00e1lna hodnota alebo pe\u0148a\u017en\u00e9 toky
\n
zabezpe\u010denej polo\u017eky, ktor\u00e9 je mo\u017en\u00e9 priradi\u0165 zabezpe\u010dovan\u00e9mu riziku, a re\u00e1lna hodnota
\n
zabezpe\u010dovacieho n\u00e1stroja sa daj\u00fa spo\u013eahlivo oceni\u0165;
\n
\n
\u2022 zabezpe\u010denie sa posudzuje na priebe\u017enom z\u00e1klade a aktu\u00e1lne sa stanovuje, \u017ee bolo vysoko
\n
efekt\u00edvne pre v\u0161etky obdobia finan\u010dn\u00e9ho vykazovania, po\u010das ktor\u00fdch bolo zabezpe\u010denie ur\u010den\u00e9.
\n
\n
Hedgovanou polo\u017ekou v pr\u00edpade macrohedgingu je \u010das\u0165 spotrebn\u00fdch a hypotek\u00e1rnych \u00faverov s fixnou
\n
sadzbou denominovan\u00fdch v eur mimo \u00faverov po splatnosti nad 90 dn\u00ed. Objem hedgovanej polo\u017eky a
\n
deriv\u00e1tu sa men\u00ed kontinu\u00e1lne na z\u00e1klade v\u00fdvoja portf\u00f3lia \u00faverov.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
Jednotliv\u00e9 \u00favery s\u00fa priraden\u00e9 do \u010dasov\u00fdch ko\u0161ov pod\u013ea ich spl\u00e1tkov\u00e9ho kalend\u00e1ra (pri fix\u00e1cii do splatnosti)
\n
resp. pod\u013ea refix\u00e1cie (moment\u00e1lne hlavne hypotek\u00e1rne \u00favery). Z toho d\u00f4vodu podliehaj\u00fa rovnak\u00e9mu riziku
\n
a s\u00edce riziku zmeny eurovej swapovej krivky.
\n
\n
Skupina pou\u017e\u00edva na \u00fa\u010dely portf\u00f3lio hedgingu 3M \u010dasov\u00e9 ko\u0161e. Metodika mapovania je toto\u017en\u00e1 so
\n
schv\u00e1lenou metodikou mapovania \u00farokov\u00fdch \u010dasov\u00fdch ko\u0161ov, ktor\u00e9 zoh\u013ead\u0148uje pred\u010dasn\u00e9 splatenie a
\n
\u00favery v ome\u0161kan\u00ed viac ako 90 dn\u00ed.
\n
\n
\u00da\u010delom zabezpe\u010denia je minimalizova\u0165 \u00farokov\u00e9 riziko vypl\u00fdvaj\u00face z pohybu trhov\u00fdch \u00farokov\u00fdch sadzieb v
\n
eur\u00e1ch a eliminova\u0165 \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201c medzi \u00fa\u010dtovan\u00edm re\u00e1lnej hodnoty IRS (hedging instrument)
\n
prostredn\u00edctvom v\u00fdkazu ziskov a str\u00e1t a rovnomern\u00e9ho \u00faro\u010denia portf\u00f3lia spotrebn\u00fdch a hypotek\u00e1rnych
\n
\u00faverov (hedged item).
\n
\n
i. Zabezpe\u010denie re\u00e1lnej hodnoty (fair value hedge)
\n
Skupina vyu\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty na riadenie miery rizika v s\u00favislosti s \u00farokov\u00fdm rizikom. Skupina pou\u017e\u00edva
\n
zabezpe\u010dovacie deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty vyk\u00e1zan\u00e9ho akt\u00edva. V pr\u00edpade microhedgingu
\n
je zabezpe\u010dovan\u00e1 re\u00e1lna hodnota dlhopisov s pevn\u00fdm v\u00fdnosom a v pr\u00edpade macrohedgingu sa
\n
zabezpe\u010duje re\u00e1lna hodnota portf\u00f3lia klientsk\u00fdch \u00faverov s pevn\u00fdm v\u00fdnosom. Ke\u010f\u017ee n\u00e1kup dlhopisov
\n
a poskytnutie \u00faverov s pevn\u00fdm v\u00fdnosom zvy\u0161uje \u00farokov\u00e9 riziko skupiny, skupina uzavrela \u00farokov\u00e9 swapy na
\n
zabezpe\u010denie zmien re\u00e1lnej hodnoty sp\u00f4soben\u00fdch zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb, pri\u010dom plat\u00ed
\n
fixn\u00fa a dost\u00e1va pohybliv\u00fa sadzbu. Nomin\u00e1lna a re\u00e1lna hodnota uveden\u00fdch zabezpe\u010dovac\u00edch deriv\u00e1tov je
\n
uveden\u00e1 v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky (clean price) zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuj\u00fa vo v\u00fdkaze
\n
ziskov a str\u00e1t ako \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed. Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky
\n
zabezpe\u010dovan\u00fdch polo\u017eiek s\u00favisiacich so zabezpe\u010dovan\u00fdm rizikom tvor\u00ed pri microhedgingu s\u00fa\u010das\u0165 jej
\n
\u00fa\u010dtovnej hodnoty a t\u00e1to zmena sa vo v\u00fdkaze ziskov a str\u00e1t vyk\u00e1\u017ee ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch
\n
oper\u00e1ci\u00ed. Pri macrohedgingu s\u00fa zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky zabezpe\u010dovan\u00fdch polo\u017eiek
\n
prezentovan\u00e9 ako s\u00fa\u010das\u0165 riadku Zabezpe\u010dovacie deriv\u00e1ty a vo v\u00fdkaze ziskov a str\u00e1t s\u00fa tie\u017e s\u00fa\u010das\u0165ou \u010cist\u00e9ho
\n
zisku/(straty) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n
N\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 \u00faroky zo zabezpe\u010dovac\u00edch n\u00e1strojov s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi a
\n
n\u00e1kladmi zabezpe\u010dovan\u00fdch polo\u017eiek vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosov. Kladn\u00e1
\n
hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v r\u00e1mci akt\u00edv v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Z\u00e1porn\u00e1 hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje ako z\u00e1v\u00e4zok v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Preh\u013ead zabezpe\u010dovac\u00edch deriv\u00e1tov je v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
\u00da\u010dtovanie o zabezpe\u010dovan\u00ed je ukon\u010den\u00e9, ak sa skon\u010d\u00ed platnos\u0165 deriv\u00e1tu, deriv\u00e1t sa pred\u00e1, zru\u0161\u00ed alebo uplatn\u00ed
\n
alebo zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania o zabezpe\u010den\u00ed V\u0161etky \u00fapravy
\n
zabezpe\u010dovanej polo\u017eky, ktor\u00e1 sa vykazuje pomocou met\u00f3dy EIR, s\u00fa umoren\u00e9 cez v\u00fdkaz ziskov a str\u00e1t ako
\n
s\u00fa\u010das\u0165 prepo\u010d\u00edtanej EIR na zost\u00e1vaj\u00facu dobu \u017eivotnosti danej polo\u017eky.
\n
\n\n\n
\n
\n
Ostatn\u00e9 deriv\u00e1ty neur\u010den\u00e9 na obchodovanie
\n
Ak deriv\u00e1t nie je ur\u010den\u00fd na obchodovanie a nesp\u013a\u0148a podmienky pre zabezpe\u010dovac\u00ed vz\u0165ah, v\u0161etky zmeny v
\n
jeho re\u00e1lnej hodnote sa vyk\u00e1\u017eu priamo vo v\u00fdkaze ziskov a str\u00e1t ako s\u00fa\u010das\u0165 \u010cist\u00e9ho zisku/(straty) z finan\u010dn\u00fdch
\n
oper\u00e1ci\u00ed.
\n
\n
Vlo\u017een\u00e9 deriv\u00e1ty
\n
Niektor\u00e9 deriv\u00e1ty s\u00fa zahrnut\u00e9 do hybridn\u00fdch zml\u00fav, ako napr\u00edklad mo\u017enos\u0165 konverzie v konvertibilnom
\n
dlhopise. Ak hybridn\u00e1 zmluva obsahuje hostite\u013ea, ktor\u00fd je finan\u010dn\u00fdm akt\u00edvom, skupina posudzuje cel\u00fa zmluvu
\n
ako finan\u010dn\u00e9 akt\u00edvum a uplat\u0148uje \u00fa\u010dtovn\u00e9 princ\u00edpy klasifik\u00e1cie a oce\u0148ovania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje.
\n
\n
V opa\u010dnom pr\u00edpade sa vlo\u017een\u00e9 deriv\u00e1ty pova\u017euj\u00fa za oddelen\u00e9 deriv\u00e1ty, ak:
\n
\n
\u2022 ich ekonomick\u00e9 charakteristiky a rizik\u00e1 nie s\u00fa \u00fazko prepojen\u00e9 s charakteristikami a rizikami hostite\u013eskej
\n
zmluvy;
\n
\u2022 samostatn\u00fd n\u00e1stroj s rovnak\u00fdmi podmienkami by sp\u013a\u0148al defin\u00edciu deriv\u00e1tu;
\n
\u2022 hybridn\u00e1 zmluva sa neoce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok hospod\u00e1renia.
\n
\n
Tieto vlo\u017een\u00e9 deriv\u00e1ty sa \u00fa\u010dtuj\u00fa osobitne v re\u00e1lnej hodnote a zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa vo v\u00fdkaze
\n
ziskov a str\u00e1t, ak sa skupina nerozhodne ur\u010di\u0165 hybridn\u00e9 zmluvy za oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdsledok
\n
hospod\u00e1renia.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag277": {
"value": "\n
\n(i) Deriv\u00e1ty
\nDeriv\u00e1ty sa oce\u0148uj\u00fa v re\u00e1lnej hodnote vo v\u00fdkaze o finan\u010dnej situ\u00e1cii. Vyrovnanie zmien ich re\u00e1lnej hodnoty
\nz\u00e1vis\u00ed od ich klasifik\u00e1cie:
\n
\n\n
Zabezpe\u010dovacie deriv\u00e1ty
\n
Zabezpe\u010dovacie deriv\u00e1ty s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie a riadenie miery rizika vo
\n
vybran\u00fdch rizik\u00e1ch.
\n
\n
Skupina sa rozhodla prija\u0165 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje pre oblas\u0165 mikro zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva a v
\n
oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sa skupina rozhodla pokra\u010dova\u0165 na\u010falej v aplikovan\u00ed \u0161tandardu
\n
IAS 39 Finan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie.
\n
\n
Hlavn\u00e9 krit\u00e9ri\u00e1 skupiny pre klasifik\u00e1ciu zabezpe\u010dovac\u00edch deriv\u00e1tov pre oblas\u0165 mikro zabezpe\u010dovacieho
\n
\u00fa\u010dtovn\u00edctva s\u00fa nasleduj\u00face:
\n
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom, to znamen\u00e1 povaha rizika, funkcia, cie\u013e
\n
a strat\u00e9gia zabezpe\u010denia s\u00fa form\u00e1lne zdokumentovan\u00e9 pri vzniku zabezpe\u010dovacej transakcie,
\n
spolu s met\u00f3dou ktor\u00e1 sa pou\u017eije na pos\u00fadenie efektivity zabezpe\u010dovacieho vz\u0165ahu;
\n
\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom je form\u00e1lne zdokumentovan\u00fd u\u017e pri
\n
vzniku zabezpe\u010dovacej transakcie a skupina o\u010dak\u00e1va, \u017ee bude efekt\u00edvne zni\u017eova\u0165 riziko
\n
zabezpe\u010den\u00e9ho n\u00e1stroja;
\n
\u2022 zabezpe\u010dovac\u00ed vz\u0165ah sp\u013a\u0148a v\u0161etky z nasleduj\u00facich po\u017eiadaviek efekt\u00edvnosti zabezpe\u010denia:
\n
\n
o medzi zabezpe\u010dovanou polo\u017ekou a zabezpe\u010dovac\u00edm n\u00e1strojom existuje ekonomick\u00fd vz\u0165ah;
\n
o \u00fa\u010dinok \u00faverov\u00e9ho rizika neprevl\u00e1da nad zmenami hodn\u00f4t, ktor\u00e9 s\u00fa v\u00fdsledkom uveden\u00e9ho
\n
ekonomick\u00e9ho vz\u0165ahu;
\n
o zabezpe\u010dovac\u00ed pomer zabezpe\u010dovacieho vz\u0165ahu je rovnak\u00fd ako pomer zabezpe\u010denia,
\n
ktor\u00fd vypl\u00fdva z mno\u017estva zabezpe\u010dovanej polo\u017eky, ktor\u00fa jednotka skuto\u010dne zabezpe\u010duje,
\n
a od mno\u017estva zabezpe\u010dovacieho n\u00e1stroja, ktor\u00fd jednotka skuto\u010dne pou\u017e\u00edva na
\n
zabezpe\u010denie tohto mno\u017estva zabezpe\u010dovanej polo\u017eky. Toto ozna\u010denie by v\u0161ak nemalo
\n
odr\u00e1\u017ea\u0165 nerovnov\u00e1hu medzi v\u00e1\u017een\u00fdmi podielmi zabezpe\u010dovanej polo\u017eky a
\n
zabezpe\u010dovacieho n\u00e1stroja, ktor\u00e9 by vytvorili neefekt\u00edvnos\u0165 zabezpe\u010denia (bez oh\u013eadu na
\n
to, \u010di vyk\u00e1zan\u00fa alebo nie), ktor\u00e1 by mohla ma\u0165 za n\u00e1sledok \u00fa\u010dtovn\u00fd v\u00fdsledok, ktor\u00fd by nebol
\n
v s\u00falade s \u00fa\u010delom zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva.
\n
\n
Zabezpe\u010dovac\u00ed vz\u0165ah v oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sp\u013a\u0148a podmienky na \u00fa\u010dtovanie
\n
zabezpe\u010denia v\u00fdlu\u010dne v pr\u00edpade, ak s\u00fa splnen\u00e9 v\u0161etky tieto podmienky:
\n
\n
\u2022 na za\u010diatku zabezpe\u010denia sa vykon\u00e1 form\u00e1lne ur\u010denie a zdokumentovanie zabezpe\u010dovacieho
\n
vz\u0165ahu a cie\u013ea pri riaden\u00ed rizika \u00fa\u010dtovnou jednotkou a jej strat\u00e9gie na uskuto\u010d\u0148ovanie zabezpe\u010denia;
\n
\n
\u2022 o\u010dak\u00e1va sa, \u017ee zabezpe\u010denie bude vysoko efekt\u00edvne pri dosahovan\u00ed kompenza\u010dn\u00fdch zmien v
\n
re\u00e1lnej hodnote alebo v pe\u0148a\u017en\u00fdch tokoch priradite\u013en\u00fdch zabezpe\u010dovan\u00e9mu riziku, v s\u00falade s
\n
p\u00f4vodne zdokumentovanou strat\u00e9giou riadenia rizika pre tento konkr\u00e9tny zabezpe\u010dovac\u00ed vz\u0165ah;
\n
\n
\u2022 na zabezpe\u010denia pe\u0148a\u017en\u00fdch tokov mus\u00ed by\u0165 o\u010dak\u00e1van\u00e1 transakcia, ktor\u00e1 je predmetom
\n
zabezpe\u010denia, vysoko pravdepodobn\u00e1 a mus\u00ed predstavova\u0165 vystavenie zmen\u00e1m v pe\u0148a\u017en\u00fdch
\n
tokoch, ktor\u00e9 by mohli v kone\u010dnom d\u00f4sledku ovplyvni\u0165 hospod\u00e1rsky v\u00fdsledok;
\n
\n
\u2022 efekt\u00edvnos\u0165 zabezpe\u010denia mo\u017eno spo\u013eahlivo oceni\u0165, t. j. re\u00e1lna hodnota alebo pe\u0148a\u017en\u00e9 toky
\n
zabezpe\u010denej polo\u017eky, ktor\u00e9 je mo\u017en\u00e9 priradi\u0165 zabezpe\u010dovan\u00e9mu riziku, a re\u00e1lna hodnota
\n
zabezpe\u010dovacieho n\u00e1stroja sa daj\u00fa spo\u013eahlivo oceni\u0165;
\n
\n
\u2022 zabezpe\u010denie sa posudzuje na priebe\u017enom z\u00e1klade a aktu\u00e1lne sa stanovuje, \u017ee bolo vysoko
\n
efekt\u00edvne pre v\u0161etky obdobia finan\u010dn\u00e9ho vykazovania, po\u010das ktor\u00fdch bolo zabezpe\u010denie ur\u010den\u00e9.
\n
\n
Hedgovanou polo\u017ekou v pr\u00edpade macrohedgingu je \u010das\u0165 spotrebn\u00fdch a hypotek\u00e1rnych \u00faverov s fixnou
\n
sadzbou denominovan\u00fdch v eur mimo \u00faverov po splatnosti nad 90 dn\u00ed. Objem hedgovanej polo\u017eky a
\n
deriv\u00e1tu sa men\u00ed kontinu\u00e1lne na z\u00e1klade v\u00fdvoja portf\u00f3lia \u00faverov.
\n
\n\n\n
\n\n\n\n
\n\n
Jednotliv\u00e9 \u00favery s\u00fa priraden\u00e9 do \u010dasov\u00fdch ko\u0161ov pod\u013ea ich spl\u00e1tkov\u00e9ho kalend\u00e1ra (pri fix\u00e1cii do splatnosti)
\n
resp. pod\u013ea refix\u00e1cie (moment\u00e1lne hlavne hypotek\u00e1rne \u00favery). Z toho d\u00f4vodu podliehaj\u00fa rovnak\u00e9mu riziku
\n
a s\u00edce riziku zmeny eurovej swapovej krivky.
\n
\n
Skupina pou\u017e\u00edva na \u00fa\u010dely portf\u00f3lio hedgingu 3M \u010dasov\u00e9 ko\u0161e. Metodika mapovania je toto\u017en\u00e1 so
\n
schv\u00e1lenou metodikou mapovania \u00farokov\u00fdch \u010dasov\u00fdch ko\u0161ov, ktor\u00e9 zoh\u013ead\u0148uje pred\u010dasn\u00e9 splatenie a
\n
\u00favery v ome\u0161kan\u00ed viac ako 90 dn\u00ed.
\n
\n
\u00da\u010delom zabezpe\u010denia je minimalizova\u0165 \u00farokov\u00e9 riziko vypl\u00fdvaj\u00face z pohybu trhov\u00fdch \u00farokov\u00fdch sadzieb v
\n
eur\u00e1ch a eliminova\u0165 \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201c medzi \u00fa\u010dtovan\u00edm re\u00e1lnej hodnoty IRS (hedging instrument)
\n
prostredn\u00edctvom v\u00fdkazu ziskov a str\u00e1t a rovnomern\u00e9ho \u00faro\u010denia portf\u00f3lia spotrebn\u00fdch a hypotek\u00e1rnych
\n
\u00faverov (hedged item).
\n
\n
i. Zabezpe\u010denie re\u00e1lnej hodnoty (fair value hedge)
\n
Skupina vyu\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty na riadenie miery rizika v s\u00favislosti s \u00farokov\u00fdm rizikom. Skupina pou\u017e\u00edva
\n
zabezpe\u010dovacie deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty vyk\u00e1zan\u00e9ho akt\u00edva. V pr\u00edpade microhedgingu
\n
je zabezpe\u010dovan\u00e1 re\u00e1lna hodnota dlhopisov s pevn\u00fdm v\u00fdnosom a v pr\u00edpade macrohedgingu sa
\n
zabezpe\u010duje re\u00e1lna hodnota portf\u00f3lia klientsk\u00fdch \u00faverov s pevn\u00fdm v\u00fdnosom. Ke\u010f\u017ee n\u00e1kup dlhopisov
\n
a poskytnutie \u00faverov s pevn\u00fdm v\u00fdnosom zvy\u0161uje \u00farokov\u00e9 riziko skupiny, skupina uzavrela \u00farokov\u00e9 swapy na
\n
zabezpe\u010denie zmien re\u00e1lnej hodnoty sp\u00f4soben\u00fdch zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb, pri\u010dom plat\u00ed
\n
fixn\u00fa a dost\u00e1va pohybliv\u00fa sadzbu. Nomin\u00e1lna a re\u00e1lna hodnota uveden\u00fdch zabezpe\u010dovac\u00edch deriv\u00e1tov je
\n
uveden\u00e1 v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky (clean price) zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuj\u00fa vo v\u00fdkaze
\n
ziskov a str\u00e1t ako \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed. Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky
\n
zabezpe\u010dovan\u00fdch polo\u017eiek s\u00favisiacich so zabezpe\u010dovan\u00fdm rizikom tvor\u00ed pri microhedgingu s\u00fa\u010das\u0165 jej
\n
\u00fa\u010dtovnej hodnoty a t\u00e1to zmena sa vo v\u00fdkaze ziskov a str\u00e1t vyk\u00e1\u017ee ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch
\n
oper\u00e1ci\u00ed. Pri macrohedgingu s\u00fa zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky zabezpe\u010dovan\u00fdch polo\u017eiek
\n
prezentovan\u00e9 ako s\u00fa\u010das\u0165 riadku Zabezpe\u010dovacie deriv\u00e1ty a vo v\u00fdkaze ziskov a str\u00e1t s\u00fa tie\u017e s\u00fa\u010das\u0165ou \u010cist\u00e9ho
\n
zisku/(straty) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n
N\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 \u00faroky zo zabezpe\u010dovac\u00edch n\u00e1strojov s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi a
\n
n\u00e1kladmi zabezpe\u010dovan\u00fdch polo\u017eiek vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosov. Kladn\u00e1
\n
hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v r\u00e1mci akt\u00edv v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Z\u00e1porn\u00e1 hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje ako z\u00e1v\u00e4zok v riadku
\n
Zabezpe\u010dovacie deriv\u00e1ty. Preh\u013ead zabezpe\u010dovac\u00edch deriv\u00e1tov je v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n
\u00da\u010dtovanie o zabezpe\u010dovan\u00ed je ukon\u010den\u00e9, ak sa skon\u010d\u00ed platnos\u0165 deriv\u00e1tu, deriv\u00e1t sa pred\u00e1, zru\u0161\u00ed alebo uplatn\u00ed
\n
alebo zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania o zabezpe\u010den\u00ed V\u0161etky \u00fapravy
\n
zabezpe\u010dovanej polo\u017eky, ktor\u00e1 sa vykazuje pomocou met\u00f3dy EIR, s\u00fa umoren\u00e9 cez v\u00fdkaz ziskov a str\u00e1t ako
\n
s\u00fa\u010das\u0165 prepo\u010d\u00edtanej EIR na zost\u00e1vaj\u00facu dobu \u017eivotnosti danej polo\u017eky.
\n
\n\n\n
\nOstatn\u00e9 deriv\u00e1ty neur\u010den\u00e9 na obchodovanie
\nAk deriv\u00e1t nie je ur\u010den\u00fd na obchodovanie a nesp\u013a\u0148a podmienky pre zabezpe\u010dovac\u00ed vz\u0165ah, v\u0161etky zmeny v
\njeho re\u00e1lnej hodnote sa vyk\u00e1\u017eu priamo vo v\u00fdkaze ziskov a str\u00e1t ako s\u00fa\u010das\u0165 \u010cist\u00e9ho zisku/(straty) z finan\u010dn\u00fdch
\noper\u00e1ci\u00ed.
\n
\nVlo\u017een\u00e9 deriv\u00e1ty
\nNiektor\u00e9 deriv\u00e1ty s\u00fa zahrnut\u00e9 do hybridn\u00fdch zml\u00fav, ako napr\u00edklad mo\u017enos\u0165 konverzie v konvertibilnom
\ndlhopise. Ak hybridn\u00e1 zmluva obsahuje hostite\u013ea, ktor\u00fd je finan\u010dn\u00fdm akt\u00edvom, skupina posudzuje cel\u00fa zmluvu
\nako finan\u010dn\u00e9 akt\u00edvum a uplat\u0148uje \u00fa\u010dtovn\u00e9 princ\u00edpy klasifik\u00e1cie a oce\u0148ovania pod\u013ea IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje.
\n
\nV opa\u010dnom pr\u00edpade sa vlo\u017een\u00e9 deriv\u00e1ty pova\u017euj\u00fa za oddelen\u00e9 deriv\u00e1ty, ak:
\n
\n\u2022 ich ekonomick\u00e9 charakteristiky a rizik\u00e1 nie s\u00fa \u00fazko prepojen\u00e9 s charakteristikami a rizikami hostite\u013eskej
\nzmluvy;
\n\u2022 samostatn\u00fd n\u00e1stroj s rovnak\u00fdmi podmienkami by sp\u013a\u0148al defin\u00edciu deriv\u00e1tu;
\n\u2022 hybridn\u00e1 zmluva sa neoce\u0148uje v re\u00e1lnej hodnote cez v\u00fdsledok hospod\u00e1renia.
\n
\nTieto vlo\u017een\u00e9 deriv\u00e1ty sa \u00fa\u010dtuj\u00fa osobitne v re\u00e1lnej hodnote a zmeny v re\u00e1lnej hodnote sa vykazuj\u00fa vo v\u00fdkaze
\nziskov a str\u00e1t, ak sa skupina nerozhodne ur\u010di\u0165 hybridn\u00e9 zmluvy za oce\u0148ovan\u00e9 v re\u00e1lnej hodnote cez v\u00fdsledok
\nhospod\u00e1renia.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag296": {
"value": "\nZabezpe\u010dovacie deriv\u00e1ty
\nZabezpe\u010dovacie deriv\u00e1ty s\u00fa v r\u00e1mci strat\u00e9gie skupiny ur\u010den\u00e9 na zabezpe\u010denie a riadenie miery rizika vo
\nvybran\u00fdch rizik\u00e1ch.
\n
\nSkupina sa rozhodla prija\u0165 IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje pre oblas\u0165 mikro zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva a v
\noblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sa skupina rozhodla pokra\u010dova\u0165 na\u010falej v aplikovan\u00ed \u0161tandardu
\nIAS 39 Finan\u010dn\u00e9 n\u00e1stroje: vykazovanie a oce\u0148ovanie.
\n
\nHlavn\u00e9 krit\u00e9ri\u00e1 skupiny pre klasifik\u00e1ciu zabezpe\u010dovac\u00edch deriv\u00e1tov pre oblas\u0165 mikro zabezpe\u010dovacieho
\n\u00fa\u010dtovn\u00edctva s\u00fa nasleduj\u00face:
\n
\n\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom, to znamen\u00e1 povaha rizika, funkcia, cie\u013e
\na strat\u00e9gia zabezpe\u010denia s\u00fa form\u00e1lne zdokumentovan\u00e9 pri vzniku zabezpe\u010dovacej transakcie,
\nspolu s met\u00f3dou ktor\u00e1 sa pou\u017eije na pos\u00fadenie efektivity zabezpe\u010dovacieho vz\u0165ahu;
\n\u2022 vz\u0165ah medzi zabezpe\u010dovac\u00edm a zabezpe\u010den\u00fdm n\u00e1strojom je form\u00e1lne zdokumentovan\u00fd u\u017e pri
\nvzniku zabezpe\u010dovacej transakcie a skupina o\u010dak\u00e1va, \u017ee bude efekt\u00edvne zni\u017eova\u0165 riziko
\nzabezpe\u010den\u00e9ho n\u00e1stroja;
\n\u2022 zabezpe\u010dovac\u00ed vz\u0165ah sp\u013a\u0148a v\u0161etky z nasleduj\u00facich po\u017eiadaviek efekt\u00edvnosti zabezpe\u010denia:
\n
\no medzi zabezpe\u010dovanou polo\u017ekou a zabezpe\u010dovac\u00edm n\u00e1strojom existuje ekonomick\u00fd vz\u0165ah;
\no \u00fa\u010dinok \u00faverov\u00e9ho rizika neprevl\u00e1da nad zmenami hodn\u00f4t, ktor\u00e9 s\u00fa v\u00fdsledkom uveden\u00e9ho
\nekonomick\u00e9ho vz\u0165ahu;
\no zabezpe\u010dovac\u00ed pomer zabezpe\u010dovacieho vz\u0165ahu je rovnak\u00fd ako pomer zabezpe\u010denia,
\nktor\u00fd vypl\u00fdva z mno\u017estva zabezpe\u010dovanej polo\u017eky, ktor\u00fa jednotka skuto\u010dne zabezpe\u010duje,
\na od mno\u017estva zabezpe\u010dovacieho n\u00e1stroja, ktor\u00fd jednotka skuto\u010dne pou\u017e\u00edva na
\nzabezpe\u010denie tohto mno\u017estva zabezpe\u010dovanej polo\u017eky. Toto ozna\u010denie by v\u0161ak nemalo
\nodr\u00e1\u017ea\u0165 nerovnov\u00e1hu medzi v\u00e1\u017een\u00fdmi podielmi zabezpe\u010dovanej polo\u017eky a
\nzabezpe\u010dovacieho n\u00e1stroja, ktor\u00e9 by vytvorili neefekt\u00edvnos\u0165 zabezpe\u010denia (bez oh\u013eadu na
\nto, \u010di vyk\u00e1zan\u00fa alebo nie), ktor\u00e1 by mohla ma\u0165 za n\u00e1sledok \u00fa\u010dtovn\u00fd v\u00fdsledok, ktor\u00fd by nebol
\nv s\u00falade s \u00fa\u010delom zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva.
\n
\nZabezpe\u010dovac\u00ed vz\u0165ah v oblasti makro zabezpe\u010dovac\u00edch deriv\u00e1tov sp\u013a\u0148a podmienky na \u00fa\u010dtovanie
\nzabezpe\u010denia v\u00fdlu\u010dne v pr\u00edpade, ak s\u00fa splnen\u00e9 v\u0161etky tieto podmienky:
\n
\n\u2022 na za\u010diatku zabezpe\u010denia sa vykon\u00e1 form\u00e1lne ur\u010denie a zdokumentovanie zabezpe\u010dovacieho
\nvz\u0165ahu a cie\u013ea pri riaden\u00ed rizika \u00fa\u010dtovnou jednotkou a jej strat\u00e9gie na uskuto\u010d\u0148ovanie zabezpe\u010denia;
\n
\n\u2022 o\u010dak\u00e1va sa, \u017ee zabezpe\u010denie bude vysoko efekt\u00edvne pri dosahovan\u00ed kompenza\u010dn\u00fdch zmien v
\nre\u00e1lnej hodnote alebo v pe\u0148a\u017en\u00fdch tokoch priradite\u013en\u00fdch zabezpe\u010dovan\u00e9mu riziku, v s\u00falade s
\np\u00f4vodne zdokumentovanou strat\u00e9giou riadenia rizika pre tento konkr\u00e9tny zabezpe\u010dovac\u00ed vz\u0165ah;
\n
\n\u2022 na zabezpe\u010denia pe\u0148a\u017en\u00fdch tokov mus\u00ed by\u0165 o\u010dak\u00e1van\u00e1 transakcia, ktor\u00e1 je predmetom
\nzabezpe\u010denia, vysoko pravdepodobn\u00e1 a mus\u00ed predstavova\u0165 vystavenie zmen\u00e1m v pe\u0148a\u017en\u00fdch
\ntokoch, ktor\u00e9 by mohli v kone\u010dnom d\u00f4sledku ovplyvni\u0165 hospod\u00e1rsky v\u00fdsledok;
\n
\n\u2022 efekt\u00edvnos\u0165 zabezpe\u010denia mo\u017eno spo\u013eahlivo oceni\u0165, t. j. re\u00e1lna hodnota alebo pe\u0148a\u017en\u00e9 toky
\nzabezpe\u010denej polo\u017eky, ktor\u00e9 je mo\u017en\u00e9 priradi\u0165 zabezpe\u010dovan\u00e9mu riziku, a re\u00e1lna hodnota
\nzabezpe\u010dovacieho n\u00e1stroja sa daj\u00fa spo\u013eahlivo oceni\u0165;
\n
\n\u2022 zabezpe\u010denie sa posudzuje na priebe\u017enom z\u00e1klade a aktu\u00e1lne sa stanovuje, \u017ee bolo vysoko
\nefekt\u00edvne pre v\u0161etky obdobia finan\u010dn\u00e9ho vykazovania, po\u010das ktor\u00fdch bolo zabezpe\u010denie ur\u010den\u00e9.
\n
\nHedgovanou polo\u017ekou v pr\u00edpade macrohedgingu je \u010das\u0165 spotrebn\u00fdch a hypotek\u00e1rnych \u00faverov s fixnou
\nsadzbou denominovan\u00fdch v eur mimo \u00faverov po splatnosti nad 90 dn\u00ed. Objem hedgovanej polo\u017eky a
\nderiv\u00e1tu sa men\u00ed kontinu\u00e1lne na z\u00e1klade v\u00fdvoja portf\u00f3lia \u00faverov.
\n
\n\n\n\nJednotliv\u00e9 \u00favery s\u00fa priraden\u00e9 do \u010dasov\u00fdch ko\u0161ov pod\u013ea ich spl\u00e1tkov\u00e9ho kalend\u00e1ra (pri fix\u00e1cii do splatnosti)
\nresp. pod\u013ea refix\u00e1cie (moment\u00e1lne hlavne hypotek\u00e1rne \u00favery). Z toho d\u00f4vodu podliehaj\u00fa rovnak\u00e9mu riziku
\na s\u00edce riziku zmeny eurovej swapovej krivky.
\n
\nSkupina pou\u017e\u00edva na \u00fa\u010dely portf\u00f3lio hedgingu 3M \u010dasov\u00e9 ko\u0161e. Metodika mapovania je toto\u017en\u00e1 so
\nschv\u00e1lenou metodikou mapovania \u00farokov\u00fdch \u010dasov\u00fdch ko\u0161ov, ktor\u00e9 zoh\u013ead\u0148uje pred\u010dasn\u00e9 splatenie a
\n\u00favery v ome\u0161kan\u00ed viac ako 90 dn\u00ed.
\n
\n\u00da\u010delom zabezpe\u010denia je minimalizova\u0165 \u00farokov\u00e9 riziko vypl\u00fdvaj\u00face z pohybu trhov\u00fdch \u00farokov\u00fdch sadzieb v
\neur\u00e1ch a eliminova\u0165 \u201e\u00fa\u010dtovn\u00fd nes\u00falad\u201c medzi \u00fa\u010dtovan\u00edm re\u00e1lnej hodnoty IRS (hedging instrument)
\nprostredn\u00edctvom v\u00fdkazu ziskov a str\u00e1t a rovnomern\u00e9ho \u00faro\u010denia portf\u00f3lia spotrebn\u00fdch a hypotek\u00e1rnych
\n\u00faverov (hedged item).
\n
\ni. Zabezpe\u010denie re\u00e1lnej hodnoty (fair value hedge)
\nSkupina vyu\u017e\u00edva finan\u010dn\u00e9 deriv\u00e1ty na riadenie miery rizika v s\u00favislosti s \u00farokov\u00fdm rizikom. Skupina pou\u017e\u00edva
\nzabezpe\u010dovacie deriv\u00e1ty na zabezpe\u010denie re\u00e1lnej hodnoty vyk\u00e1zan\u00e9ho akt\u00edva. V pr\u00edpade microhedgingu
\nje zabezpe\u010dovan\u00e1 re\u00e1lna hodnota dlhopisov s pevn\u00fdm v\u00fdnosom a v pr\u00edpade macrohedgingu sa
\nzabezpe\u010duje re\u00e1lna hodnota portf\u00f3lia klientsk\u00fdch \u00faverov s pevn\u00fdm v\u00fdnosom. Ke\u010f\u017ee n\u00e1kup dlhopisov
\na poskytnutie \u00faverov s pevn\u00fdm v\u00fdnosom zvy\u0161uje \u00farokov\u00e9 riziko skupiny, skupina uzavrela \u00farokov\u00e9 swapy na
\nzabezpe\u010denie zmien re\u00e1lnej hodnoty sp\u00f4soben\u00fdch zmenou bezrizikov\u00fdch \u00farokov\u00fdch sadzieb, pri\u010dom plat\u00ed
\nfixn\u00fa a dost\u00e1va pohybliv\u00fa sadzbu. Nomin\u00e1lna a re\u00e1lna hodnota uveden\u00fdch zabezpe\u010dovac\u00edch deriv\u00e1tov je
\nuveden\u00e1 v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\nZmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky (clean price) zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuj\u00fa vo v\u00fdkaze
\nziskov a str\u00e1t ako \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed. Zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky
\nzabezpe\u010dovan\u00fdch polo\u017eiek s\u00favisiacich so zabezpe\u010dovan\u00fdm rizikom tvor\u00ed pri microhedgingu s\u00fa\u010das\u0165 jej
\n\u00fa\u010dtovnej hodnoty a t\u00e1to zmena sa vo v\u00fdkaze ziskov a str\u00e1t vyk\u00e1\u017ee ako \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch
\noper\u00e1ci\u00ed. Pri macrohedgingu s\u00fa zmeny v re\u00e1lnej hodnote bez \u00farokovej zlo\u017eky zabezpe\u010dovan\u00fdch polo\u017eiek
\nprezentovan\u00e9 ako s\u00fa\u010das\u0165 riadku Zabezpe\u010dovacie deriv\u00e1ty a vo v\u00fdkaze ziskov a str\u00e1t s\u00fa tie\u017e s\u00fa\u010das\u0165ou \u010cist\u00e9ho
\nzisku/(straty) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\nN\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 \u00faroky zo zabezpe\u010dovac\u00edch n\u00e1strojov s\u00fa vyk\u00e1zan\u00e9 spolu s \u00farokov\u00fdmi v\u00fdnosmi a
\nn\u00e1kladmi zabezpe\u010dovan\u00fdch polo\u017eiek vo v\u00fdkaze ziskov a str\u00e1t v r\u00e1mci \u010cist\u00fdch \u00farokov\u00fdch v\u00fdnosov. Kladn\u00e1
\nhodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje vo v\u00fdkaze o finan\u010dnej situ\u00e1cii v r\u00e1mci akt\u00edv v riadku
\nZabezpe\u010dovacie deriv\u00e1ty. Z\u00e1porn\u00e1 hodnota zabezpe\u010dovac\u00edch n\u00e1strojov sa vykazuje ako z\u00e1v\u00e4zok v riadku
\nZabezpe\u010dovacie deriv\u00e1ty. Preh\u013ead zabezpe\u010dovac\u00edch deriv\u00e1tov je v pozn\u00e1mke 9. Zabezpe\u010dovacie deriv\u00e1ty.
\n
\n\u00da\u010dtovanie o zabezpe\u010dovan\u00ed je ukon\u010den\u00e9, ak sa skon\u010d\u00ed platnos\u0165 deriv\u00e1tu, deriv\u00e1t sa pred\u00e1, zru\u0161\u00ed alebo uplatn\u00ed
\nalebo zabezpe\u010dovac\u00ed vz\u0165ah prestane sp\u013a\u0148a\u0165 podmienky \u00fa\u010dtovania o zabezpe\u010den\u00ed V\u0161etky \u00fapravy
\nzabezpe\u010dovanej polo\u017eky, ktor\u00e1 sa vykazuje pomocou met\u00f3dy EIR, s\u00fa umoren\u00e9 cez v\u00fdkaz ziskov a str\u00e1t ako
\ns\u00fa\u010das\u0165 prepo\u010d\u00edtanej EIR na zost\u00e1vaj\u00facu dobu \u017eivotnosti danej polo\u017eky.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag271": {
"value": "\n
\n
\n\n
\n
\n
\n
(j) Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva
\n
i. Vykazovanie a oce\u0148ovanie
\n
Zlo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv sa oce\u0148uj\u00fa v obstar\u00e1vac\u00edch cen\u00e1ch zn\u00ed\u017een\u00fdch o opr\u00e1vky a straty
\n
zo znehodnotenia. Obstar\u00e1vacie ceny zah\u0155\u0148aj\u00fa n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 k obstaraniu dan\u00fdch
\n
akt\u00edv. Zak\u00fapen\u00fd softv\u00e9r, ktor\u00fd je neoddelite\u013enou s\u00fa\u010das\u0165ou \u00fa\u017eitkovej hodnoty s\u00favisiacich akt\u00edv, sa vykazuje ako
\n
s\u00fa\u010das\u0165 dan\u00fdch akt\u00edv. Ak maj\u00fa jednotliv\u00e9 s\u00fa\u010dasti niektorej polo\u017eky akt\u00edv rozdielnu dobu pou\u017eite\u013enosti, \u00fa\u010dtuj\u00fa sa
\n
oddelene ako hlavn\u00e9 komponenty akt\u00edv.
\n
\n
ii. N\u00e1sledn\u00e9 n\u00e1klady
\n
N\u00e1klady na v\u00fdmenu polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv s\u00fa vykazovan\u00e9 v \u00fa\u010dtovnej hodnote tejto polo\u017eky,
\n
ak je pravdepodobn\u00e9, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s danou polo\u017ekou akt\u00edv bud\u00fa plyn\u00fa\u0165 do skupiny
\n
a n\u00e1klady je mo\u017en\u00e9 spo\u013eahlivo mera\u0165.
\n
\n
\n
N\u00e1klady spojen\u00e9 s be\u017enou \u00fadr\u017ebou hmotn\u00fdch akt\u00edv s\u00fa vyk\u00e1zan\u00e9 vo
\n
v\u00fdkaze ziskov a str\u00e1t v \u010dase ich vzniku.
\n
\n
\n
\n
\n
\n
iii. Odpisovanie
\n
Odpisy a amortiz\u00e1cia sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t met\u00f3dou rovnomern\u00fdch odpisov po\u010das
\n
odhadovanej doby pou\u017eite\u013enosti ka\u017edej polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv. Pozemky sa neodpisuj\u00fa.
\n
Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva sa za\u010d\u00ednaj\u00fa odpisova\u0165 po zaraden\u00ed do u\u017e\u00edvania.
\n
\n
Odhadovan\u00e9 doby pou\u017eite\u013enosti pre be\u017en\u00e9 a predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie:
\n
\n
\n
\n\n\n| Odpisov\u00e1 skupina | \nObdobie | \nMet\u00f3da | \n\n\n\n\n
\n\n| Budovy | \n40 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Hardv\u00e9r | \n2 \u2013 8 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n2 \u2013 15 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Softv\u00e9r | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| In\u00e9 nehmotn\u00e9 akt\u00edva | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
Met\u00f3dy odpisovania, doba pou\u017eite\u013enosti a zostatkov\u00e9 hodnoty sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.
\n
\n
\n
\n\n\n
\n
\n\n\n
\n\n
iv. Goodwill
\n
Goodwill, ktor\u00fd vznikol pri podnikovej kombin\u00e1cii, sa stanovuje ako prebytok obstar\u00e1vacej ceny podielu na
\n
dc\u00e9rskej spolo\u010dnosti nad podielom skupiny na re\u00e1lnej hodnote akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov
\n
dc\u00e9rskej spolo\u010dnosti. Goodwill je vyk\u00e1zan\u00fd ako s\u00fa\u010das\u0165 nehmotn\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
\n
\n
Goodwill sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o znehodnotenie. Odpisy sa ne\u00fa\u010dtuj\u00fa, goodwill sa ka\u017ed\u00fd
\n
rok testuje na zn\u00ed\u017eenie hodnoty, a v pr\u00edpade, \u017ee \u00fa\u010dtovn\u00e1 hodnota goodwillu je vy\u0161\u0161ia ako n\u00e1vratn\u00e1 hodnota,
\n
pr\u00edslu\u0161n\u00fd rozdiel sa vyk\u00e1\u017ee ako zn\u00ed\u017eenie hodnoty vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag272": {
"value": "\n
\n\n
\n
(j) Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva
\n
i. Vykazovanie a oce\u0148ovanie
\n
Zlo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv sa oce\u0148uj\u00fa v obstar\u00e1vac\u00edch cen\u00e1ch zn\u00ed\u017een\u00fdch o opr\u00e1vky a straty
\n
zo znehodnotenia. Obstar\u00e1vacie ceny zah\u0155\u0148aj\u00fa n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 k obstaraniu dan\u00fdch
\n
akt\u00edv. Zak\u00fapen\u00fd softv\u00e9r, ktor\u00fd je neoddelite\u013enou s\u00fa\u010das\u0165ou \u00fa\u017eitkovej hodnoty s\u00favisiacich akt\u00edv, sa vykazuje ako
\n
s\u00fa\u010das\u0165 dan\u00fdch akt\u00edv. Ak maj\u00fa jednotliv\u00e9 s\u00fa\u010dasti niektorej polo\u017eky akt\u00edv rozdielnu dobu pou\u017eite\u013enosti, \u00fa\u010dtuj\u00fa sa
\n
oddelene ako hlavn\u00e9 komponenty akt\u00edv.
\n
\n
ii. N\u00e1sledn\u00e9 n\u00e1klady
\n
N\u00e1klady na v\u00fdmenu polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv s\u00fa vykazovan\u00e9 v \u00fa\u010dtovnej hodnote tejto polo\u017eky,
\n
ak je pravdepodobn\u00e9, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s danou polo\u017ekou akt\u00edv bud\u00fa plyn\u00fa\u0165 do skupiny
\n
a n\u00e1klady je mo\u017en\u00e9 spo\u013eahlivo mera\u0165.
\n
\n
\n
N\u00e1klady spojen\u00e9 s be\u017enou \u00fadr\u017ebou hmotn\u00fdch akt\u00edv s\u00fa vyk\u00e1zan\u00e9 vo
\n
v\u00fdkaze ziskov a str\u00e1t v \u010dase ich vzniku.
\n
\n
\n
\n
\n
\n
iii. Odpisovanie
\n
Odpisy a amortiz\u00e1cia sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t met\u00f3dou rovnomern\u00fdch odpisov po\u010das
\n
odhadovanej doby pou\u017eite\u013enosti ka\u017edej polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv. Pozemky sa neodpisuj\u00fa.
\n
Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva sa za\u010d\u00ednaj\u00fa odpisova\u0165 po zaraden\u00ed do u\u017e\u00edvania.
\n
\n
Odhadovan\u00e9 doby pou\u017eite\u013enosti pre be\u017en\u00e9 a predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie:
\n
\n
\n
\n\n\n| Odpisov\u00e1 skupina | \nObdobie | \nMet\u00f3da | \n\n\n\n\n
\n\n| Budovy | \n40 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Hardv\u00e9r | \n2 \u2013 8 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n2 \u2013 15 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Softv\u00e9r | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| In\u00e9 nehmotn\u00e9 akt\u00edva | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
Met\u00f3dy odpisovania, doba pou\u017eite\u013enosti a zostatkov\u00e9 hodnoty sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.
\n
\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag273": {
"value": "\n\n(j) Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva
\ni. Vykazovanie a oce\u0148ovanie
\nZlo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv sa oce\u0148uj\u00fa v obstar\u00e1vac\u00edch cen\u00e1ch zn\u00ed\u017een\u00fdch o opr\u00e1vky a straty
\nzo znehodnotenia. Obstar\u00e1vacie ceny zah\u0155\u0148aj\u00fa n\u00e1klady, ktor\u00e9 sa daj\u00fa priamo priradi\u0165 k obstaraniu dan\u00fdch
\nakt\u00edv. Zak\u00fapen\u00fd softv\u00e9r, ktor\u00fd je neoddelite\u013enou s\u00fa\u010das\u0165ou \u00fa\u017eitkovej hodnoty s\u00favisiacich akt\u00edv, sa vykazuje ako
\ns\u00fa\u010das\u0165 dan\u00fdch akt\u00edv. Ak maj\u00fa jednotliv\u00e9 s\u00fa\u010dasti niektorej polo\u017eky akt\u00edv rozdielnu dobu pou\u017eite\u013enosti, \u00fa\u010dtuj\u00fa sa
\noddelene ako hlavn\u00e9 komponenty akt\u00edv.
\n
\nii. N\u00e1sledn\u00e9 n\u00e1klady
\nN\u00e1klady na v\u00fdmenu polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv s\u00fa vykazovan\u00e9 v \u00fa\u010dtovnej hodnote tejto polo\u017eky,
\nak je pravdepodobn\u00e9, \u017ee bud\u00face ekonomick\u00e9 \u00fa\u017eitky spojen\u00e9 s danou polo\u017ekou akt\u00edv bud\u00fa plyn\u00fa\u0165 do skupiny
\na n\u00e1klady je mo\u017en\u00e9 spo\u013eahlivo mera\u0165.
\n\n\n
N\u00e1klady spojen\u00e9 s be\u017enou \u00fadr\u017ebou hmotn\u00fdch akt\u00edv s\u00fa vyk\u00e1zan\u00e9 vo
\n
v\u00fdkaze ziskov a str\u00e1t v \u010dase ich vzniku.
\n
\n
\n
\n\n
iii. Odpisovanie
\n
Odpisy a amortiz\u00e1cia sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t met\u00f3dou rovnomern\u00fdch odpisov po\u010das
\n
odhadovanej doby pou\u017eite\u013enosti ka\u017edej polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv. Pozemky sa neodpisuj\u00fa.
\n
Hmotn\u00e9 a nehmotn\u00e9 akt\u00edva sa za\u010d\u00ednaj\u00fa odpisova\u0165 po zaraden\u00ed do u\u017e\u00edvania.
\n
\n
Odhadovan\u00e9 doby pou\u017eite\u013enosti pre be\u017en\u00e9 a predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie:
\n
\n
\n
\n\n\n| Odpisov\u00e1 skupina | \nObdobie | \nMet\u00f3da | \n\n\n\n\n
\n\n| Budovy | \n40 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Hardv\u00e9r | \n2 \u2013 8 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n2 \u2013 15 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Softv\u00e9r | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| In\u00e9 nehmotn\u00e9 akt\u00edva | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
Met\u00f3dy odpisovania, doba pou\u017eite\u013enosti a zostatkov\u00e9 hodnoty sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa
\n
zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag316": {
"value": "\nN\u00e1klady spojen\u00e9 s be\u017enou \u00fadr\u017ebou hmotn\u00fdch akt\u00edv s\u00fa vyk\u00e1zan\u00e9 vo
\nv\u00fdkaze ziskov a str\u00e1t v \u010dase ich vzniku.
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag317": {
"value": "\niii. Odpisovanie
\nOdpisy a amortiz\u00e1cia sa vykazuj\u00fa vo v\u00fdkaze ziskov a str\u00e1t met\u00f3dou rovnomern\u00fdch odpisov po\u010das
\nodhadovanej doby pou\u017eite\u013enosti ka\u017edej polo\u017eky hmotn\u00fdch a nehmotn\u00fdch akt\u00edv. Pozemky sa neodpisuj\u00fa.
\nHmotn\u00e9 a nehmotn\u00e9 akt\u00edva sa za\u010d\u00ednaj\u00fa odpisova\u0165 po zaraden\u00ed do u\u017e\u00edvania.
\n
\nOdhadovan\u00e9 doby pou\u017eite\u013enosti pre be\u017en\u00e9 a predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie:
\n
\n\n
\n\n\n| Odpisov\u00e1 skupina | \nObdobie | \nMet\u00f3da | \n\n\n\n\n
\n\n| Budovy | \n40 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Hardv\u00e9r | \n2 \u2013 8 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n2 \u2013 15 rokov | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| Softv\u00e9r | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n| In\u00e9 nehmotn\u00e9 akt\u00edva | \nindividu\u00e1lne | \nmet\u00f3da rovnomern\u00fdch odpisov | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\nMet\u00f3dy odpisovania, doba pou\u017eite\u013enosti a zostatkov\u00e9 hodnoty sa prehodnocuj\u00fa ku d\u0148u, ku ktor\u00e9mu sa
\nzostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag274": {
"value": "\niv. Goodwill
\nGoodwill, ktor\u00fd vznikol pri podnikovej kombin\u00e1cii, sa stanovuje ako prebytok obstar\u00e1vacej ceny podielu na
\ndc\u00e9rskej spolo\u010dnosti nad podielom skupiny na re\u00e1lnej hodnote akt\u00edv, z\u00e1v\u00e4zkov a podmienen\u00fdch z\u00e1v\u00e4zkov
\ndc\u00e9rskej spolo\u010dnosti. Goodwill je vyk\u00e1zan\u00fd ako s\u00fa\u010das\u0165 nehmotn\u00fdch akt\u00edv vo v\u00fdkaze o finan\u010dnej situ\u00e1cii.
\n
\nGoodwill sa vykazuje v obstar\u00e1vacej cene zn\u00ed\u017eenej o znehodnotenie. Odpisy sa ne\u00fa\u010dtuj\u00fa, goodwill sa ka\u017ed\u00fd
\nrok testuje na zn\u00ed\u017eenie hodnoty, a v pr\u00edpade, \u017ee \u00fa\u010dtovn\u00e1 hodnota goodwillu je vy\u0161\u0161ia ako n\u00e1vratn\u00e1 hodnota,
\npr\u00edslu\u0161n\u00fd rozdiel sa vyk\u00e1\u017ee ako zn\u00ed\u017eenie hodnoty vo v\u00fdkaze ziskov a str\u00e1t.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag303": {
"value": "\n(k) Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie a l\u00edzingov\u00e9 z\u00e1v\u00e4zky
\n
\nPri vzniku zmluvy skupina posudzuje, \u010di je zmluva l\u00edzingom alebo \u010di obsahuje l\u00edzing pod\u013ea IFRS 16 L\u00edzingy. Zmluva
\nje l\u00edzingom alebo obsahuje l\u00edzing, ak sa zmluvou postupuje pr\u00e1vo riadi\u0165 u\u017e\u00edvanie identifikovan\u00e9ho akt\u00edva na
\nnejak\u00e9 \u010dasov\u00e9 obdobie v\u00fdmenou za protihodnotu. V pr\u00edpade zmluvy, ktor\u00e1 je l\u00edzingom alebo ktor\u00e1 obsahuje
\nl\u00edzing, \u00fa\u010dtuje skupina ka\u017ed\u00fa l\u00edzingov\u00fa zlo\u017eku v r\u00e1mci zmluvy ako l\u00edzing oddelene od nel\u00edzingov\u00fdch zlo\u017eiek
\nzmluvy.
\n
\nSkupina ako n\u00e1jomca k d\u00e1tumu za\u010diatku vykazuje akt\u00edvum s pr\u00e1vom na u\u017e\u00edvanie a l\u00edzingov\u00fd z\u00e1v\u00e4zok. Akt\u00edvum
\ns pr\u00e1vom na u\u017e\u00edvanie je ocenen\u00e9 obstar\u00e1vacou cenou, ktor\u00e1 predstavuje sumu prvotn\u00e9ho ocenenia
\nl\u00edzingov\u00e9ho z\u00e1v\u00e4zku. Skupina k d\u00e1tumu za\u010diatku oce\u0148uje l\u00edzingov\u00fd z\u00e1v\u00e4zok s\u00fa\u010dasnou hodnotou l\u00edzingov\u00fdch
\nspl\u00e1tok po\u010das doby l\u00edzingu, ktor\u00e9 k tomuto d\u00e1tumu nie s\u00fa uhraden\u00e9. Doba l\u00edzingu predstavuje
\nnevypovedate\u013en\u00e9 obdobie l\u00edzingu spolu s obdobiami, na ktor\u00e9 sa vz\u0165ahuje opcia na pred\u013a\u017eenie l\u00edzingu, ak je
\ndostato\u010dne ist\u00e9, \u017ee n\u00e1jomca t\u00fato opciu uplatn\u00ed a obdobiami, na ktor\u00e9 sa vz\u0165ahuje opcia na ukon\u010denie
\nl\u00edzingu, ak je dostato\u010dne ist\u00e9, \u017ee n\u00e1jomca t\u00fato opciu neuplatn\u00ed. L\u00edzingov\u00e9 spl\u00e1tky sa diskontuj\u00fa pou\u017eit\u00edm
\nimplicitnej \u00farokovej miery l\u00edzingu v pr\u00edpade operat\u00edvneho l\u00edzingu automobilov a pou\u017eit\u00edm kapit\u00e1lovej prir\u00e1\u017eky
\npri ostatn\u00fdch l\u00edzingov\u00fdch zmluv\u00e1ch alebo zmluv\u00e1ch obsahuj\u00facich l\u00edzing.
\n
\nAkt\u00edva s pr\u00e1vom na u\u017e\u00edvanie sa odpisuj\u00fa rovnomerne po\u010das doby l\u00edzingu, resp. po\u010das doby pou\u017eite\u013enosti, a
\nto pod\u013ea toho, ktor\u00e1 doba je krat\u0161ia.
\n
\n\n\n\nPri \u00fa\u010dtovan\u00ed l\u00edzingu skupina uplat\u0148uje praktick\u00fa pom\u00f4cku a vyu\u017e\u00edva portf\u00f3liov\u00fd pr\u00edstup na zmluvy s podobn\u00fdmi
\nvlastnos\u0165ami.
\n
\nV skupine predstavuj\u00fa akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie najm\u00e4 pren\u00e1jmy priestorov \u00fastredia,
\npobo\u010diek, pracovn\u00fdch miest na po\u0161te, zmluvy o pren\u00e1jme v IT oblasti, l\u00edzing \u00e1ut, ako aj pren\u00e1jom in\u00fdch
\nzariaden\u00ed. Skupina uplat\u0148uje v\u00fdnimky z vykazovania v pr\u00edpade kr\u00e1tkodob\u00e9ho l\u00edzingu, t.j. l\u00edzingov\u00fdch zml\u00fav
\nalebo zml\u00fav obsahuj\u00facich l\u00edzing s dobou l\u00edzingu krat\u0161ou ako 12 mesiacov a pri l\u00edzingoch, pri ktor\u00fdch m\u00e1
\npodkladov\u00e9 akt\u00edvum n\u00edzku hodnotu. L\u00edzingov\u00e9 spl\u00e1tky sa pri t\u00fdchto v\u00fdnimk\u00e1ch vyk\u00e1\u017eu ako n\u00e1klad
\nrovnomerne po\u010das doby l\u00edzingu.
\n
\nAkt\u00edva s pr\u00e1vom na u\u017e\u00edvanie s\u00fa vyk\u00e1zan\u00e9 v pozn\u00e1mke 11. Hmotn\u00e9 akt\u00edva a l\u00edzingov\u00e9 z\u00e1v\u00e4zky s\u00fa vyk\u00e1zan\u00e9
\nv pozn\u00e1mke 15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote.
\n
\nSkupina prezentuje \u00farokov\u00e9 n\u00e1klady na l\u00edzingov\u00fd z\u00e1v\u00e4zok oddelene od odpisov t\u00fdkaj\u00facich sa akt\u00edva s
\npr\u00e1vom na u\u017e\u00edvanie.
\n
\n(l) Finan\u010dn\u00fd l\u00edzing
\n
\nPrim\u00e1rnym zameran\u00edm finan\u010dn\u00e9ho l\u00edzingu bolo financovanie po\u013enohospod\u00e1rskych akt\u00edv. Vzh\u013eadom na to, \u017ee
\ncelkov\u00e1 obchodn\u00e1 strat\u00e9gia Skupiny uprednost\u0148uje retailov\u00e9 bankovn\u00edctvo pred portf\u00f3liom podnikov\u00fdch
\nakt\u00edv, Skupina prestala schva\u013eova\u0165 nov\u00e9 financovanie. V\u0161etko \u00fasilie je teraz s\u00fastreden\u00e9 na spr\u00e1vu a obsluhu
\nexistuj\u00faceho portf\u00f3lia, zabezpe\u010denie \u00faspe\u0161n\u00e9ho plnenia s\u00fa\u010dasn\u00fdch zml\u00fav a poskytovanie podpory klientom,
\nk\u00fdm nebud\u00fa v\u0161etky z\u00e1v\u00e4zky \u00faplne splnen\u00e9.
\n
\nAko prenaj\u00edmate\u013e si Skupina zvy\u010dajne ponech\u00e1va vlastn\u00edcke pr\u00e1va k prenajat\u00fdm akt\u00edvam. Strat\u00e9gia riadenia
\nriz\u00edk spojen\u00fdch s t\u00fdmito pr\u00e1vami zah\u0155\u0148a:
\n
\n\u2022 priebe\u017en\u00e9 monitorovanie - po\u010das celej doby trvania ka\u017ed\u00e9ho pren\u00e1jmu sledovanie ak\u00fdchko\u013evek
\nzn\u00e1mok finan\u010dn\u00fdch \u0165a\u017ekost\u00ed alebo potenci\u00e1lneho zlyhania u\u017e v po\u010diato\u010dnom \u0161t\u00e1diu s cie\u013eom zmierni\u0165
\nriziko znehodnotenia alebo straty akt\u00edva;
\n
\n\u2022 ochrana a \u00fadr\u017eba akt\u00edv - povinnos\u0165 n\u00e1jomcov, aby udr\u017eiavali akt\u00edva v dobrom stave a dodr\u017eiavali
\nv\u0161etky pr\u00edslu\u0161n\u00e9 regulat\u00f3rne po\u017eiadavky (na zabezpe\u010denie, \u017ee zostatkov\u00e1 hodnota akt\u00edv zostane
\nneporu\u0161en\u00e1 v pr\u00edpade ich sp\u00e4tn\u00e9ho z\u00edskania; kde je to potrebn\u00e9, vykon\u00e1vaj\u00fa sa kontroly
\ndodr\u017eiavania po\u017eiadaviek);
\n
\n\u2022 poistenie - pokia\u013e nie je dohodnut\u00e9 inak, v\u0161etky financovan\u00e9 akt\u00edva musia by\u0165 primerane poisten\u00e9 a
\nn\u00e1jomca mus\u00ed ma\u0165 uzavret\u00e9 pr\u00edslu\u0161n\u00e9 poistn\u00e9 zmluvy na ochranu pred stratou, po\u0161koden\u00edm alebo
\nkr\u00e1de\u017eou;
\n
\n\u2022 sp\u00e4tn\u00e9 z\u00edskanie a likvid\u00e1cia - v pr\u00edpade zlyhania zah\u0155\u0148a strat\u00e9gia jasn\u00e9, pr\u00e1vne definovan\u00e9 procesy
\nna sp\u00e4tn\u00e9 z\u00edskanie a likvid\u00e1ciu akt\u00edv;
\n
\n\u2022 riziko zostatkovej hodnoty - pos\u00fadenie potenci\u00e1lnej zostatkovej hodnoty akt\u00edv po ukon\u010den\u00ed pren\u00e1jmu
\nalebo sp\u00e4tnom z\u00edskan\u00ed; strat\u00e9gia zah\u0155\u0148a ur\u010denie vhodn\u00fdch odpisov\u00fdch sadzieb a zabezpe\u010denie,
\naby zostatkov\u00e9 hodnoty boli realistick\u00e9, \u010d\u00edm sa zni\u017euje riziko nadhodnotenia kone\u010dnej hodnoty
\nakt\u00edva.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag301": {
"value": "\n(m) Zn\u00ed\u017eenie hodnoty nefinan\u010dn\u00fdch akt\u00edv
\n\u00da\u010dtovn\u00e1 hodnota nefinan\u010dn\u00fdch akt\u00edv skupiny, in\u00fdch ako je odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka, sa prehodnocuje
\nku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka s cie\u013eom zisti\u0165, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv.
\nAk sa zist\u00ed indik\u00e1cia zn\u00ed\u017eenia hodnoty akt\u00edv, n\u00e1sledne sa odhadne n\u00e1vratn\u00e1 hodnota.
\n
\nStrata zo zn\u00ed\u017eenia hodnoty sa vyk\u00e1\u017ee vtedy, ak \u00fa\u010dtovn\u00e1 hodnota akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9
\nprostriedky prevy\u0161uje jej n\u00e1vratn\u00fa hodnotu. Jednotka generuj\u00faca pe\u0148a\u017en\u00e9 prostriedky je najmen\u0161ia
\nidentifikovate\u013en\u00e1 skupina akt\u00edv, ktor\u00e1 generuje pe\u0148a\u017en\u00e9 pr\u00edjmy do ve\u013ekej miery nez\u00e1visl\u00e9 od ostatn\u00fdch akt\u00edv
\nalebo skup\u00edn akt\u00edv.
\n
\nStraty zo zn\u00ed\u017eenia hodnoty sa vykazuj\u00fa priamo vo v\u00fdkaze ziskov a str\u00e1t. Straty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9
\nv s\u00favislosti s jednotkami generuj\u00facimi pe\u0148a\u017en\u00e9 prostriedky sa v prvom rade vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej
\nhodnoty goodwillu pripadaj\u00faceho na tieto jednotky, ktor\u00e9 sa potom vyk\u00e1\u017eu ako zn\u00ed\u017eenie \u00fa\u010dtovnej hodnoty
\nostatn\u00fdch akt\u00edv v jednotke (skupine jednotiek) na pomernej b\u00e1ze.
\n
\n\n\n\nSuma, ktor\u00fa mo\u017eno z dan\u00fdch akt\u00edv alebo jednotky generuj\u00facej pe\u0148a\u017en\u00e9 prostriedky z\u00edska\u0165, je bu\u010f \u010dist\u00e1
\npredajn\u00e1 cena, alebo hodnota v pou\u017e\u00edvan\u00ed jednotky (value in use) pod\u013ea toho, ktor\u00e1 je vy\u0161\u0161ia. Pri hodnote v
\npou\u017e\u00edvan\u00ed sa odhad bud\u00facich pe\u0148a\u017en\u00fdch tokov diskontuje na ich s\u00fa\u010dasn\u00fa hodnotu pomocou diskontnej
\nsadzby pred zdanen\u00edm, ktor\u00e1 odr\u00e1\u017ea s\u00fa\u010dasn\u00e9 trhov\u00e9 ohodnotenie \u010dasovej hodnoty pe\u0148az\u00ed a riz\u00edk
\n\u0161pecifick\u00fdch pre dan\u00e9 akt\u00edva.
\n
\nStraty zo zn\u00ed\u017eenia hodnoty vyk\u00e1zan\u00e9 v predch\u00e1dzaj\u00facich obdobiach sa prehodnotia ku d\u0148u, ku ktor\u00e9mu sa
\nzostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, pod\u013ea toho, \u010di existuje indik\u00e1cia zn\u00ed\u017eenia straty alebo toho, \u017ee u\u017e strata neexistuje.
\nStrata zo zn\u00ed\u017eenia hodnoty sa zru\u0161\u00ed, ak nastala zmena v odhade pou\u017eitom pri ur\u010den\u00ed n\u00e1vratnej hodnoty.
\nZn\u00ed\u017eenie hodnoty sa zru\u0161\u00ed len do takej v\u00fd\u0161ky, k\u00fdm \u00fa\u010dtovn\u00e1 hodnota akt\u00edv nepresiahne jeho \u00fa\u010dtovn\u00fa hodnotu,
\nktor\u00e1 by mu prisl\u00fachala po \u00faprave o odpisy, keby sa zn\u00ed\u017eenie hodnoty nevyk\u00e1zalo.
\n
\n\n\n\n28. Zn\u00ed\u017eenie hodnoty a rezervy
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\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\u00e9 znehodnotenie finan\u010dn\u00fdch akt\u00edv neoce\u0148ovan\u00fdch FVPL | \n (38 940) | \n (16 501) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n (20) | \n 704 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n (20) | \n 704 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (38 920) | \n (17 205) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n (85) | \n 7 490 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n (38 792) | \n (24 234) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n (43) | \n (461) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rozpustenie/(tvorba) rezerv | \n 2 | \n 59 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 znehodnotenie nefinan\u010dn\u00fdch akt\u00edv | \n (3 314) | \n (13 644) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (42 252) | \n (30 086) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag275": {
"value": "\n
\n\n
\n
(n) Finan\u010dn\u00e9 z\u00e1v\u00e4zky
\n
i. Prvotn\u00e9 vykazovanie
\n
Skupina prvotne vykazuje vklady b\u00e1nk, vklady klientov, prijat\u00e9 \u00favery a ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva k d\u00e1tumu ich
\n
vzniku. Deriv\u00e1tov\u00e9 n\u00e1stroje sa prvotne vykazuj\u00fa ku d\u0148u uzatvorenia obchodu, ke\u010f sa skupina stala zmluvnou
\n
stranou v s\u00favislosti s dan\u00fdm n\u00e1strojom.
\n
\n
Finan\u010dn\u00e9 z\u00e1v\u00e4zky sa prvotne oce\u0148uj\u00fa v re\u00e1lnej hodnote vr\u00e1tane transak\u010dn\u00fdch n\u00e1kladov, ktor\u00e9 priamo
\n
s\u00favisia s ich obstaran\u00edm alebo vydan\u00edm (pre polo\u017eky, ktor\u00e9 nie s\u00fa ocenen\u00e9 v re\u00e1lnej hodnote cez v\u00fdkaz ziskov
\n
a str\u00e1t).
\n
\n
ii. Klasifik\u00e1cia a n\u00e1sledn\u00e9 oce\u0148ovanie
\n
V be\u017enom aj predch\u00e1dzaj\u00facom obdob\u00ed s\u00fa finan\u010dn\u00e9 z\u00e1v\u00e4zky klasifikovan\u00e9 a n\u00e1sledne oce\u0148ovan\u00e9
\n
v amortizovanej hodnote. V\u00fdnimku tvoria:
\n
\n
\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia: t\u00e1to klasifik\u00e1cia sa
\n
uplat\u0148uje pri deriv\u00e1toch, finan\u010dn\u00fdch z\u00e1v\u00e4zkoch ur\u010den\u00fdch na obchodovanie (napr\u00edklad kr\u00e1tke poz\u00edcie
\n
v obchodnej knihe) a ostatn\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkoch takto ur\u010den\u00fdch pri prvotnom vyk\u00e1zan\u00ed. Zisky
\n
alebo straty z finan\u010dn\u00fdch z\u00e1v\u00e4zkov ur\u010den\u00fdch za oce\u0148ovan\u00e9 FVPL sa vykazuj\u00fa \u010diasto\u010dne v ostatn\u00fdch
\n
s\u00fa\u010dastiach komplexn\u00e9ho v\u00fdsledku (hodnota zmeny re\u00e1lnej hodnoty finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ktor\u00e1 je
\n
prip\u00edsate\u013en\u00e1 zmen\u00e1m v kreditnom riziku tohto z\u00e1v\u00e4zku a je ur\u010den\u00e1 za hodnotu, ktor\u00e1 nie je prip\u00edsate\u013en\u00e1
\n
zmen\u00e1m trhov\u00fdch podmienok, ktor\u00e9 zvy\u0161uj\u00fa trhov\u00e9 riziko) a \u010diasto\u010dne vo v\u00fdsledku hospod\u00e1renia
\n
(hodnota zmeny re\u00e1lnej hodnoty z\u00e1v\u00e4zku po odpo\u010d\u00edtan\u00ed zmeny pripadaj\u00facej na kreditn\u00e9 riziko). Plat\u00ed
\n
to len v pr\u00edpade, ak by tak\u00e1to prezent\u00e1cia nevytvorila alebo nezv\u00fd\u0161ila \u00fa\u010dtovn\u00fd nes\u00falad, v takom
\n
pr\u00edpade sa zisky a straty s\u00favisiace so zmenami v kreditnom riziku z\u00e1v\u00e4zku taktie\u017e vykazuj\u00fa vo v\u00fdsledku
\n
hospod\u00e1renia;
\n
\n\n
\n
\u2022 finan\u010dn\u00e9 z\u00e1v\u00e4zky vypl\u00fdvaj\u00face z prevodu finan\u010dn\u00fdch akt\u00edv, ktor\u00e9 nesp\u013a\u0148ali podmienky na ukon\u010denie
\n
vykazovania, pri\u010dom finan\u010dn\u00fd z\u00e1v\u00e4zok sa vykazuje za protihodnotu prijat\u00fa za prevod. V nasleduj\u00facich
\n
obdobiach skupina vykazuje ak\u00e9ko\u013evek n\u00e1klady vynalo\u017een\u00e9 na finan\u010dn\u00fd z\u00e1v\u00e4zok;
\n
\u2022 zmluvy o finan\u010dnej z\u00e1ruke a \u00faverov\u00e9 pr\u00eds\u013euby.
\n
\n
iii. Ukon\u010denie vykazovania
\n
Skupina ukon\u010d\u00ed vykazovanie finan\u010dn\u00e9ho z\u00e1v\u00e4zku, ak je zmluvn\u00fd z\u00e1v\u00e4zok splnen\u00fd, zru\u0161en\u00fd alebo sa ukon\u010d\u00ed
\n
jeho platnos\u0165.
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag276": {
"value": "\n(o) Finan\u010dn\u00e9 z\u00e1ruky a \u00faverov\u00e9 pr\u00eds\u013euby
\nFinan\u010dn\u00e9 z\u00e1ruky s\u00fa zmluvy, ktor\u00e9 vy\u017eaduj\u00fa, aby skupina vykonala \u0161pecifikovan\u00e9 platby, tak aby dr\u017eite\u013eovi
\nnahradila stratu, ktor\u00fa utrp\u00ed, preto\u017ee konkr\u00e9tny dl\u017en\u00edk nezaplat\u00ed platbu v \u010dase splatnosti v s\u00falade s p\u00f4vodn\u00fdmi
\nalebo upraven\u00fdmi podmienkami dlhov\u00e9ho n\u00e1stroja.
\n\u00daverov\u00e9 pr\u00eds\u013euby s\u00fa z\u00e1v\u00e4zky skupiny poskytn\u00fa\u0165 \u00faver za vopred stanoven\u00fdch podmienok.
\nVydan\u00e9 finan\u010dn\u00e9 z\u00e1ruky alebo pr\u00eds\u013euby poskytn\u00fa\u0165 \u00faver sa prvotne oce\u0148uj\u00fa re\u00e1lnou hodnotou. N\u00e1sledne sa
\noce\u0148uj\u00fa bu\u010f opravn\u00fdmi polo\u017ekami ur\u010den\u00fdmi v s\u00falade s IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje alebo p\u00f4vodne vyk\u00e1zanou
\nsumou zn\u00ed\u017eenou, ak je to vhodn\u00e9, o kumulat\u00edvnu sumu v\u00fdnosov vyk\u00e1zan\u00fa v s\u00falade s princ\u00edpmi
\nIFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi.
\n
\nOstatn\u00e9 vydan\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby sa oce\u0148uj\u00fa s\u00fa\u010dtom opravnej polo\u017eky ur\u010denej v s\u00falade
\ns IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje a sumou v\u0161etk\u00fdch prijat\u00fdch poplatkov zn\u00ed\u017een\u00fdch o, ak je nepravdepodobn\u00e9, \u017ee by
\nz\u00e1v\u00e4zok vy\u00fastil do konkr\u00e9tnej \u00faverovej zmluvy, kumulat\u00edvnu sumu vyk\u00e1zan\u00fdch v\u00fdnosov.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag343": {
"value": "\n(p) Rezervy
\nRezerva sa tvor\u00ed v pr\u00edpade, ak existuje pre skupinu pr\u00e1vna alebo vecn\u00e1 povinnos\u0165 splni\u0165 z\u00e1v\u00e4zok, ktor\u00fd vypl\u00fdva
\nz minulej udalosti, a ktorej vplyv sa d\u00e1 spo\u013eahlivo odhadn\u00fa\u0165, pri\u010dom je pravdepodobn\u00e9, \u017ee z\u00e1v\u00e4zok bude
\nsplnen\u00fd a vy\u017eiada si \u00fabytok ekonomick\u00fdch \u00fa\u017eitkov. Rezervy sa vypo\u010d\u00edtavaj\u00fa diskontovan\u00edm o\u010dak\u00e1van\u00fdch
\npe\u0148a\u017en\u00fdch tokov pomocou diskontnej sadzby pred zdanen\u00edm, ktor\u00e1 odr\u00e1\u017ea s\u00fa\u010dasn\u00e9 trhov\u00e9 ocenenie
\n\u010dasovej hodnoty pe\u0148az\u00ed a ak je potrebn\u00e9, tak riz\u00edk \u0161pecifick\u00fdch pre dan\u00fd z\u00e1v\u00e4zok.
\n
\nRezervy k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch \u00faverov\u00fdch a in\u00fdch pr\u00eds\u013eubov
\na z poskytnut\u00fdch z\u00e1ruk sa po\u010d\u00edtaj\u00fa v s\u00falade s IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje na z\u00e1klade rovnak\u00fdch z\u00e1sad ako ECL
\npre finan\u010dn\u00e9 akt\u00edva.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag344": {
"value": "\n(q) Zamestnaneck\u00e9 po\u017eitky
\ni. Po\u017eitky po skon\u010den\u00ed zamestnania
\nPo\u017eitky po skon\u010den\u00ed zamestnania sa vykazuj\u00fa ako n\u00e1klad, ke\u010f sa skupina preuk\u00e1zate\u013ene zaviazala vytvori\u0165
\npodrobn\u00fd pl\u00e1n na ukon\u010denie zamestnania pred be\u017en\u00fdm odchodom do d\u00f4chodku bez re\u00e1lnej mo\u017enosti
\nodst\u00fapenia.
\n
\nii. Kr\u00e1tkodob\u00e9 zamestnaneck\u00e9 po\u017eitky
\nZ\u00e1v\u00e4zky z kr\u00e1tkodob\u00fdch zamestnaneck\u00fdch po\u017eitkov sa oce\u0148uj\u00fa na nediskontovanej b\u00e1ze a \u00fa\u010dtuj\u00fa sa do
\nn\u00e1kladov v \u010dase, ke\u010f sa poskytne s\u00favisiaca slu\u017eba. Rezerva sa vykazuje v hodnote, ktor\u00e1 sa o\u010dak\u00e1va, \u017ee
\nbude zaplaten\u00e1 ako kr\u00e1tkodob\u00e1 pe\u0148a\u017en\u00e1 pr\u00e9mia alebo v r\u00e1mci pl\u00e1nov podielu na zisku, ak m\u00e1 skupina
\ns\u00fa\u010dasn\u00fa zmluvn\u00fa alebo vecn\u00fa povinnos\u0165 zaplati\u0165 t\u00fato sumu ako v\u00fdsledok slu\u017eby poskytnutej v minulosti
\nzamestnancom a t\u00fato slu\u017ebu je mo\u017en\u00e9 spo\u013eahlivo oceni\u0165.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag345": {
"value": "\n(r) Kompenz\u00e1cia
\nFinan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky sa vz\u00e1jomne nezapo\u010d\u00edtavaj\u00fa. Ich netto hodnota sa vykazuje vo v\u00fdkaze o
\nfinan\u010dnej situ\u00e1cii vtedy a len vtedy, ak m\u00e1 skupina pr\u00e1vo na kompenz\u00e1ciu t\u00fdchto zostatkov a m\u00e1 v \u00famysle
\nplati\u0165 na netto b\u00e1ze alebo preda\u0165 akt\u00edva a s\u00fa\u010dasne uhradi\u0165 z\u00e1v\u00e4zok.
\nPr\u00e1vo zapo\u010d\u00edta\u0165 finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky sa uplatn\u00ed iba ak nie je podmienen\u00e9 bud\u00facou udalos\u0165ou
\na je pr\u00e1vne vym\u00e1hate\u013en\u00e9 v\u0161etk\u00fdmi protistranami v r\u00e1mci be\u017enej obchodnej \u010dinnosti, ako aj v pr\u00edpade
\nplatobnej neschopnosti a bankrotu. Kompenz\u00e1cia sa t\u00fdka preva\u017ene dod\u00e1vate\u013esko-odberate\u013esk\u00fdch vz\u0165ahov,
\n\u00fa\u010dtovanie prebieha na z\u00e1klade dokladu o z\u00e1po\u010dte.
\n
\nV\u00fdnosy a n\u00e1klady sa vykazuj\u00fa na netto b\u00e1ze len vtedy, ak to dovo\u013euj\u00fa \u00fa\u010dtovn\u00e9 \u0161tandardy, alebo v pr\u00edpade
\nziskov a str\u00e1t vznikaj\u00facich zo skupiny podobn\u00fdch transakci\u00ed, napr\u00edklad v obchodnej aktivite skupiny.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag346": {
"value": "\n
\n3. Pou\u017eitie odhadov a \u00fasudkov
\n
\nPri zostavovan\u00ed \u00fa\u010dtovnej z\u00e1vierky je potrebn\u00e9, aby mana\u017ement vykonal \u00fasudky, odhady a predpoklady,
\nktor\u00e9 maj\u00fa vplyv na uplat\u0148ovanie \u00fa\u010dtovn\u00fdch z\u00e1sad a vykazovan\u00fdch hodn\u00f4t akt\u00edv, z\u00e1v\u00e4zkov, v\u00fdnosov a
\nn\u00e1kladov. Skuto\u010dn\u00e9 v\u00fdsledky sa m\u00f4\u017eu od t\u00fdchto odhadov l\u00ed\u0161i\u0165. Odhady a z\u00e1kladn\u00e9 predpoklady sa
\npriebe\u017ene prehodnocuj\u00fa. Rev\u00edzie \u00fa\u010dtovn\u00fdch odhadov sa vykazuj\u00fa v obdob\u00ed, v ktorom sa odhad zrevidoval,
\na v bud\u00facich obdobiach, ktor\u00e9 s\u00fa ovplyvnen\u00e9.
\n
\n\nNi\u017e\u0161ie s\u00fa uveden\u00e9 oblasti, ktor\u00e9 zah\u0155\u0148aj\u00fa vy\u0161\u0161\u00ed stupe\u0148 \u00fasudku alebo zlo\u017eitosti, a hlavn\u00e9 zdroje neistoty odhadu,
\nktor\u00e9 nes\u00fa v\u00fdznamn\u00e9 riziko, \u017ee v nasleduj\u00facom finan\u010dnom roku d\u00f4jde k v\u00fdznamnej \u00faprave. Podrobn\u00e9
\ninform\u00e1cie o ka\u017edom z t\u00fdchto odhadov a \u00fasudkov s\u00fa uveden\u00e9 v s\u00favisiacich pozn\u00e1mkach.
\n
\nO\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty
\nOce\u0148ovanie ECL dlhov\u00fdch finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a FVOCI, finan\u010dn\u00fdch
\nz\u00e1ruk a \u00faverov\u00fdch pr\u00eds\u013eubov je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00fdch
\npredpokladov o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed (napr. pravdepodobnos\u0165
\nneplnenia z\u00e1v\u00e4zkov zo strany z\u00e1kazn\u00edkov a v\u00fdsledn\u00e9 straty).
\n
\nPri uplat\u0148ovan\u00ed \u00fa\u010dtovn\u00fdch po\u017eiadaviek na meranie ECL sa vy\u017eaduje nieko\u013eko v\u00fdznamn\u00fdch \u00fasudkov, ako
\nnapr\u00edklad:
\n
\n\u2022 stanovenie krit\u00e9ri\u00ed na v\u00fdrazn\u00e9 zv\u00fd\u0161enie kreditn\u00e9ho rizika;
\n\u2022 v\u00fdber vhodn\u00fdch modelov a predpokladov na meranie ECL;
\n\u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165 pre ka\u017ed\u00fd typ produktu/trhu
\na s\u00favisiace ECL;
\n\u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv na \u00fa\u010dely merania ECL.
\n
\n\u010eal\u0161ie inform\u00e1cie o ur\u010den\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
\n
\nUr\u010dovanie re\u00e1lnej hodnoty
\nUr\u010dovanie re\u00e1lnej hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov, pre ktor\u00e9 nie je zn\u00e1ma trhov\u00e1 cena, si vy\u017eaduje
\npou\u017eitie oce\u0148ovac\u00edch techn\u00edk. Pre finan\u010dn\u00e9 n\u00e1stroje, s ktor\u00fdmi sa obchoduje zriedka, a ktor\u00e9 nie s\u00fa cenovo
\ntransparentn\u00e9, je re\u00e1lna hodnota menej objekt\u00edvna a vy\u017eaduje si viacer\u00e9 \u00farovne \u00favah zalo\u017een\u00fdch na
\nlikvidite, koncentr\u00e1cii, neistote trhov\u00fdch faktorov, cenov\u00fdch predpokladov a ostatn\u00fdch riz\u00edk ovplyv\u0148uj\u00facich
\ndan\u00fd n\u00e1stroj. Do ur\u010denia re\u00e1lnej hodnoty tak\u00fdchto n\u00e1strojov vstupuje i pos\u00fadenie kreditn\u00e9ho rizika
\nprotistrany.
\n
\nBli\u017e\u0161ie inform\u00e1cie o hodnot\u00e1ch finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote, analyzovan\u00e9 pod\u013ea metodol\u00f3gie
\noce\u0148ovania (v \u010dlenen\u00ed na jednotliv\u00e9 \u00farovne ocenenia), s\u00fa uveden\u00e9 v pozn\u00e1mke 31. Re\u00e1lna hodnota
\nfinan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov.
\n
\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag530": {
"value": "\nNi\u017e\u0161ie s\u00fa uveden\u00e9 oblasti, ktor\u00e9 zah\u0155\u0148aj\u00fa vy\u0161\u0161\u00ed stupe\u0148 \u00fasudku alebo zlo\u017eitosti, a hlavn\u00e9 zdroje neistoty odhadu,
\nktor\u00e9 nes\u00fa v\u00fdznamn\u00e9 riziko, \u017ee v nasleduj\u00facom finan\u010dnom roku d\u00f4jde k v\u00fdznamnej \u00faprave. Podrobn\u00e9
\ninform\u00e1cie o ka\u017edom z t\u00fdchto odhadov a \u00fasudkov s\u00fa uveden\u00e9 v s\u00favisiacich pozn\u00e1mkach.
\n
\nO\u010dak\u00e1van\u00e9 \u00faverov\u00e9 straty
\nOce\u0148ovanie ECL dlhov\u00fdch finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a FVOCI, finan\u010dn\u00fdch
\nz\u00e1ruk a \u00faverov\u00fdch pr\u00eds\u013eubov je oblas\u0165, ktor\u00e1 si vy\u017eaduje pou\u017eitie zlo\u017eit\u00fdch modelov a v\u00fdznamn\u00fdch
\npredpokladov o bud\u00facich ekonomick\u00fdch podmienkach a \u00faverovom spr\u00e1van\u00ed (napr. pravdepodobnos\u0165
\nneplnenia z\u00e1v\u00e4zkov zo strany z\u00e1kazn\u00edkov a v\u00fdsledn\u00e9 straty).
\n
\nPri uplat\u0148ovan\u00ed \u00fa\u010dtovn\u00fdch po\u017eiadaviek na meranie ECL sa vy\u017eaduje nieko\u013eko v\u00fdznamn\u00fdch \u00fasudkov, ako
\nnapr\u00edklad:
\n
\n\u2022 stanovenie krit\u00e9ri\u00ed na v\u00fdrazn\u00e9 zv\u00fd\u0161enie kreditn\u00e9ho rizika;
\n\u2022 v\u00fdber vhodn\u00fdch modelov a predpokladov na meranie ECL;
\n\u2022 stanovenie po\u010dtu a relat\u00edvnych v\u00e1h scen\u00e1rov zameran\u00fdch na bud\u00facnos\u0165 pre ka\u017ed\u00fd typ produktu/trhu
\na s\u00favisiace ECL;
\n\u2022 vytvorenie skup\u00edn podobn\u00fdch finan\u010dn\u00fdch akt\u00edv na \u00fa\u010dely merania ECL.
\n
\n\u010eal\u0161ie inform\u00e1cie o ur\u010den\u00ed ECL s\u00fa uveden\u00e9 v pozn\u00e1mke 34. \u00daverov\u00e9 riziko.
\n
\nUr\u010dovanie re\u00e1lnej hodnoty
\nUr\u010dovanie re\u00e1lnej hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov, pre ktor\u00e9 nie je zn\u00e1ma trhov\u00e1 cena, si vy\u017eaduje
\npou\u017eitie oce\u0148ovac\u00edch techn\u00edk. Pre finan\u010dn\u00e9 n\u00e1stroje, s ktor\u00fdmi sa obchoduje zriedka, a ktor\u00e9 nie s\u00fa cenovo
\ntransparentn\u00e9, je re\u00e1lna hodnota menej objekt\u00edvna a vy\u017eaduje si viacer\u00e9 \u00farovne \u00favah zalo\u017een\u00fdch na
\nlikvidite, koncentr\u00e1cii, neistote trhov\u00fdch faktorov, cenov\u00fdch predpokladov a ostatn\u00fdch riz\u00edk ovplyv\u0148uj\u00facich
\ndan\u00fd n\u00e1stroj. Do ur\u010denia re\u00e1lnej hodnoty tak\u00fdchto n\u00e1strojov vstupuje i pos\u00fadenie kreditn\u00e9ho rizika
\nprotistrany.
\n
\nBli\u017e\u0161ie inform\u00e1cie o hodnot\u00e1ch finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote, analyzovan\u00e9 pod\u013ea metodol\u00f3gie
\noce\u0148ovania (v \u010dlenen\u00ed na jednotliv\u00e9 \u00farovne ocenenia), s\u00fa uveden\u00e9 v pozn\u00e1mke 31. Re\u00e1lna hodnota
\nfinan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov.
\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
Skupina pou\u017e\u00edva uzn\u00e1van\u00fd a roz\u0161\u00edren\u00fd model oce\u0148ovania na ur\u010denie re\u00e1lnej hodnoty be\u017en\u00fdch a
\n
jednoduch\u0161\u00edch finan\u010dn\u00fdch n\u00e1strojov, ako s\u00fa \u00farokov\u00e9 a menov\u00e9 swapy, ktor\u00e9 pou\u017e\u00edvaj\u00fa pozorovate\u013en\u00e9 trhov\u00e9
\n
\u00fadaje a ktor\u00e9 si vy\u017eaduj\u00fa men\u0161ie mana\u017e\u00e9rske \u00fasudky a odhady. Pozorovate\u013en\u00e9 ceny a vstupy do modelu s\u00fa
\n
na trhu zvy\u010dajne dostupn\u00e9 pre k\u00f3tovan\u00e9 dlhopisy a majetkov\u00e9 cenn\u00e9 papiere, deriv\u00e1ty obchodovan\u00e9 na
\n
burze a jednoduch\u00e9 mimoburzov\u00e9 deriv\u00e1ty. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov do
\n
modelu zni\u017euje potrebu mana\u017e\u00e9rskych \u00fasudkov a odhadov a tie\u017e zni\u017euje neistotu s\u00favisiacu s ur\u010den\u00edm re\u00e1lnych
\n
hodn\u00f4t. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov sa men\u00ed v z\u00e1vislosti od produktov a trhov a je
\n
n\u00e1chylnej\u0161ia na zmeny na z\u00e1klade \u0161pecifick\u00fdch udalost\u00ed a v\u0161eobecn\u00fdch podmienok na finan\u010dn\u00fdch trhoch.
\n
\n
Modely zalo\u017een\u00e9 na \u010distej s\u00fa\u010dasnej hodnote pou\u017e\u00edva skupina na stanovenie re\u00e1lnej ceny pre dlhov\u00e9
\n
finan\u010dn\u00e9 n\u00e1stroje. Z\u00e1kladn\u00fdm odhadom tu vystupuje diskontn\u00e1 \u00farokov\u00e1 sadzba. Je stanoven\u00e1 na z\u00e1klade
\n
bezrizikovej trhovej \u00farokovej sadzby zodpovedaj\u00facej zostatkovej splatnosti dan\u00e9ho finan\u010dn\u00e9ho n\u00e1stroja a
\n
rizikovej prir\u00e1\u017eky. Rizikov\u00e1 prir\u00e1\u017eka je stanoven\u00e1 tak, aby bola konzistentn\u00e1 s be\u017enou trhovou praxou.
\n
\n
Skupina odhaduje bud\u00face pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch n\u00e1strojov na z\u00e1klade zmluvn\u00fdch splatnost\u00ed. Re\u00e1lna
\n
hodnota finan\u010dn\u00e9ho z\u00e1v\u00e4zku s prvkom splatnosti na po\u017eiadanie nie je ni\u017e\u0161ia ako suma splatn\u00e1 na
\n
po\u017eiadanie, diskontovan\u00e1 od prv\u00e9ho d\u0148a, od ktor\u00e9ho m\u00f4\u017ee vznikn\u00fa\u0165 po\u017eiadavka na jej splatenie.
\n
\n
Pre komplexnej\u0161ie n\u00e1stroje pou\u017e\u00edva skupina vlastn\u00e9 modely oce\u0148ovania, ktor\u00e9 s\u00fa zvy\u010dajne vyvinut\u00e9 zo
\n
v\u0161eobecne uzn\u00e1van\u00fdch modelov. Niektor\u00e9 alebo v\u0161etky v\u00fdznamn\u00e9 vstupy do t\u00fdchto modelov nemusia by\u0165
\n
pozorovate\u013en\u00e9 z trhu, ale s\u00fa odvoden\u00e9 z trhov\u00fdch cien alebo sadzieb, alebo s\u00fa odhadnut\u00e9 na z\u00e1klade
\n
predpokladov. Pr\u00edkladom n\u00e1stroja, ktor\u00fd zah\u0155\u0148a v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy, je n\u00e1stroj, ktor\u00fd obsahuje
\n
mimoburzov\u00e9 \u0161trukt\u00farovan\u00e9 deriv\u00e1ty, \u00favery a cenn\u00e9 papiere, pre ktor\u00e9 neexistuje akt\u00edvny trh. Oce\u0148ovacie
\n
modely, ktor\u00e9 pou\u017e\u00edvaj\u00fa v\u00fdznamn\u00e9 vstupy, si vy\u017eaduj\u00fa vy\u0161\u0161\u00ed stupe\u0148 mana\u017e\u00e9rskeho \u00fasudku a odhadov pri
\n
ur\u010dovan\u00ed re\u00e1lnej hodnoty. Mana\u017e\u00e9rske \u00fasudky a odhady sa zvy\u010dajne vy\u017eaduj\u00fa pri v\u00fdbere vhodn\u00e9ho modelu
\n
oce\u0148ovania, ur\u010den\u00ed o\u010dak\u00e1van\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00e9ho n\u00e1stroja, ur\u010den\u00ed
\n
pravdepodobnosti zlyhania protistrany a pred\u010dasn\u00e9ho splatenia a v\u00fdbere vhodnej diskontnej sadzby.
\n
\n
Z\u00e1kladn\u00fdmi parametrami vstupuj\u00facimi do oce\u0148ovacieho modelu na stanovenie re\u00e1lnej ceny majetkov\u00fdch
\n
finan\u010dn\u00fdch n\u00e1strojov s\u00fa predikcia hospod\u00e1rskych v\u00fdsledkov a vlastn\u00e9ho imania spolo\u010dnosti, trhov\u00e9 n\u00e1sobky
\n
ukazovate\u013eov ako EBITDA, tr\u017eby a pod. pre porovnate\u013en\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa pravidelne zverej\u0148ovan\u00e9
\n
renomovan\u00fdmi spolo\u010dnos\u0165ami pre jednotliv\u00e9 sektory.
\n
\n
Hoci s\u00fa tieto techniky oce\u0148ovania pova\u017eovan\u00e9 za vhodn\u00e9 a s\u00fa v s\u00falade s trhovou praxou, tak odhady v
\n
diskontnej \u00farokovej sadzbe a zmeny z\u00e1kladn\u00fdch predpokladov v bud\u00facich pe\u0148a\u017en\u00fdch tokoch ved\u00fa k
\n
rozdielnej v\u00fd\u0161ke re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov.
\n
\n
Presuny finan\u010dn\u00fdch n\u00e1strojov medzi jednotliv\u00fdmi \u00farov\u0148ami m\u00f4\u017eu nasta\u0165, ak sa predov\u0161etk\u00fdm zmen\u00ed aktivita
\n
trhu.
\n
\n
Skupina zriadila kontroln\u00fd syst\u00e9m v s\u00favislosti s ur\u010dovan\u00edm re\u00e1lnych hodn\u00f4t. Tento syst\u00e9m obsahuje produktov\u00fa
\n
kontroln\u00fa funkciu vykon\u00e1van\u00fa zamestnancami Odboru riadenia riz\u00edk a kapit\u00e1lu, ktor\u00e1 je nez\u00e1visl\u00e1 od front
\n
office mana\u017ementu. \u0160pecifick\u00e9 kontroly zah\u0155\u0148aj\u00fa overenie pozorovate\u013en\u00fdch cenov\u00fdch vstupov a
\n
prehodnotenie oce\u0148ovac\u00edch modelov, preverenie a schv\u00e1lenie procesu pre nov\u00e9 modely a zmeny
\n
modelov, kalibr\u00e1ciu a sp\u00e4tn\u00e9 testovanie modelov na z\u00e1klade pozorovan\u00fdch trhov\u00fdch transakci\u00ed, anal\u00fdzu a
\n
presk\u00famanie v\u00fdznamn\u00fdch denn\u00fdch pohybov v ocenen\u00ed a preverenie v\u00fdznamn\u00fdch nepozorovate\u013en\u00fdch
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vstupov a \u00faprav ocenenia.
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Vyk\u00e1zan\u00e9 hodnoty finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote pod\u013ea \u00farovne re\u00e1lnej hodnoty boli nasledovn\u00e9:
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| AKT\u00cdVA | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \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 FVPL | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n 3 604 | \n 3 448 | \n - | \n - | \n 3 604 | \n 3 448 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 96 402 | \n 95 056 | \n 35 938 | \n 163 124 | \n 350 | \n 335 | \n 132 690 | \n 258 515 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\nPre v\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa re\u00e1lna hodnota stanovuje pomocou oce\u0148ovac\u00edch met\u00f3d. Tieto
\noce\u0148ovacie techniky zah\u0155\u0148aj\u00fa \u010dist\u00fa s\u00fa\u010dasn\u00fa hodnotu a modely diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov,
\nporovnate\u013en\u00e9 s podobn\u00fdmi n\u00e1strojmi, pre ktor\u00e9 existuje trh pozorovate\u013en\u00fdch cien a in\u00e9 oce\u0148ovacie modely.
\nPredpoklady a vstupy pou\u017eit\u00e9 v oce\u0148ovac\u00edch technik\u00e1ch obsahuj\u00fa bezrizikov\u00e9 a benchmarkov\u00e9 \u00farokov\u00e9
\nsadzby, \u00faverov\u00fd spread a ostatn\u00e9 pr\u00e9mie pou\u017eit\u00e9 pri odhadovan\u00ed diskontn\u00fdch sadzieb. Cie\u013eom oce\u0148ovac\u00edch
\ntechn\u00edk je ur\u010di\u0165 re\u00e1lnu hodnotu, ktor\u00e1 odzrkad\u013euje cenu finan\u010dn\u00e9ho n\u00e1stroja ku d\u0148u vykazovania a ktor\u00e1 by
\nbola stanoven\u00e1 \u00fa\u010dastn\u00edkmi trhu za trhov\u00fdch podmienok
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Z\u00c1V\u00c4ZKY | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n - | \n 744 | \n - | \n - | \n - | \n 744 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n - | \n - | \n 6 | \n 794 | \n - | \n - | \n 6 | \n 794 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje ods\u00fahlasenie po\u010diato\u010dn\u00fdch a kone\u010dn\u00fdch zostatkov re\u00e1lnych hodn\u00f4t
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jednotliv\u00fdch kateg\u00f3ri\u00ed v \u00farovni 3:
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\n\n\n| tis. eur | \n1.1.2025 | \nZisk/ (strata) v PL | \nZisk/ (strata) v OCI | \nN\u00e1kup | \nSplatnos\u0165 a predaj | \nPresun do \u00farovne 3 | \nPresun z \u00farovne 3 | \n31.12.2025 | \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| Neobchodovate\u013en\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka poskytuje inform\u00e1ciu o presunoch invest\u00edci\u00ed medzi v\u0161etk\u00fdmi skupinami met\u00f3d
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oce\u0148ovania:
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\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 3 | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| AKT\u00cdVA | \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 FVOCI | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody do kateg\u00f3rie | \n 2 832 | \n - | \n - | \n - | \n 17 585 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody z kateg\u00f3rie | \n - | \n (2 832) | \n - | \n (7 691) | \n - | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 2 832 | \n (2 832) | \n - | \n (7 691) | \n 17 585 | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje odhadovan\u00e9 re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov skupiny, ktor\u00e9 nie
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s\u00fa oce\u0148ovan\u00e9 re\u00e1lnou hodnotou:
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\n\n\n| 31. december 2025 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n 173 294 | \n - | \n 173 294 | \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 amortizovanej hodnote | \n 4 061 261 | \n 4 020 432 | \n 787 608 | \n 21 489 | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 071 | \n 788 113 | \n 787 608 | \n 505 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 224 206 | \n 3 211 335 | \n - | \n - | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 20 984 | \n 20 984 | \n - | \n 20 984 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 004 395 | \n 4 005 046 | \n 40 000 | \n 3 965 046 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 742 496 | \n 40 000 | \n 3 702 496 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 188 895 | \n - | \n 188 895 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 73 655 | \n - | \n 73 655 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31. december 2024 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 528 100 | \n 528 100 | \n - | \n 528 100 | \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 amortizovanej hodnote | \n 3 739 543 | \n 3 867 628 | \n 757 698 | \n 39 093 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 016 | \n 673 515 | \n 670 232 | \n 3 283 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 010 934 | \n 3 171 520 | \n 87 466 | \n 13 217 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 22 593 | \n 22 593 | \n - | \n 22 593 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 094 140 | \n 4 096 740 | \n - | \n 4 096 740 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 763 924 | \n 3 766 524 | \n - | \n 3 766 524 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 295 137 | \n 295 137 | \n - | \n 295 137 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 35 079 | \n 35 079 | \n - | \n 35 079 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\nOce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t
\nIFRS 9 Finan\u010dn\u00e9 n\u00e1stroje stanovuje trojstup\u0148ov\u00fd model znehodnotenia zalo\u017een\u00fd na zmene \u00faverovej kvality
\nod prvotn\u00e9ho vyk\u00e1zania:
\n\u2022 Stupe\u0148 1: Finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je znehodnoten\u00fd pri prvotnom vyk\u00e1zan\u00ed, je zaraden\u00fd do stup\u0148a 1
\na jeho \u00faverov\u00e9 riziko je priebe\u017ene monitorovan\u00e9 skupinou. Sem s\u00fa zaraden\u00e9 aj v\u0161etky finan\u010dn\u00e9
\nn\u00e1stroje, u ktor\u00fdch nedo\u0161lo od momentu prvotn\u00e9ho vyk\u00e1zania k v\u00fdznamn\u00e9mu n\u00e1rastu \u00faverov\u00e9ho
\nrizika.
\n\u2022 Stupe\u0148 2: V pr\u00edpade identifik\u00e1cie v\u00fdrazn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (\u201eSICR\u201c) od prvotn\u00e9ho vyk\u00e1zania
\nalebo ak skupina nem\u00e1 inform\u00e1cie o ratingu pri prvotnom vyk\u00e1zan\u00ed, finan\u010dn\u00e9 akt\u00edvum je presunut\u00e9 do
\nstup\u0148a 2, av\u0161ak st\u00e1le sa nepoklad\u00e1 za \u00faverovo znehodnoten\u00e9.
\n\u2022 Stupe\u0148 3: Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, je presunut\u00fd do stup\u0148a 3.
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\nECL finan\u010dn\u00fdch akt\u00edv v stupni 1 je oce\u0148ovan\u00e9 v hodnote rovnaj\u00facej sa tej \u010dasti o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch
\nstr\u00e1t po\u010das celej \u017eivotnosti vypl\u00fdvaj\u00face z pr\u00edpadov zlyhania, ku ktor\u00fdm m\u00f4\u017ee potenci\u00e1lne d\u00f4js\u0165 po\u010das
\nnasleduj\u00facich 12 mesiacov od d\u00e1tumu vykazovania. ECL akt\u00edv v stupni 2 alebo stupni 3 je oce\u0148ovan\u00e9 na
\nz\u00e1klade o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t po\u010das celej \u017eivotnosti. Skupina m\u00e1 zadefinovan\u00e9 n\u00e1pravn\u00e9 obdobie
\npre n\u00e1vrat zo stup\u0148a 3 do stup\u0148a 2 a zo stup\u0148a 2 do stup\u0148a 1. Priamy presun stup\u0148a 3 do stup\u0148a 1 nie je
\npovolen\u00fd, s v\u00fdnimkou \u00faverov vo\u010di fyzick\u00fdm osob\u00e1m bez forbearance pr\u00edznaku.
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\nK\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva (\u201ePOCI\u201c) s\u00fa tak\u00e9 finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa
\n\u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ECL k nim je v\u017edy oce\u0148ovan\u00e9 na z\u00e1klade celo\u017eivotnej straty.
\n
\nV\u0161eobecn\u00fd pr\u00edstup pri oce\u0148ovan\u00ed ECL je, \u017ee by mal bra\u0165 do \u00favahy inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165.
\n
\n\n\n\n\nSkupina stanovila \u00farove\u0148 v\u00fdznamnosti vo v\u00fd\u0161ke 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025: 300 tis.
\neur). Finan\u010dn\u00e9 akt\u00edva s expoz\u00edciou rovnou alebo vy\u0161\u0161ou ako 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil
\n31. decembra 2024: 300 tis. eur) sa pri zara\u010fovan\u00ed do stup\u0148ov posudzuj\u00fa individu\u00e1lne pri zara\u010fovan\u00ed do
\njednotliv\u00fdch stup\u0148ov.
\n
\nRovnak\u00fd pr\u00edstup sa pou\u017e\u00edva pri oce\u0148ovan\u00ed rezerv k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch
\n\u00faverov\u00fdch a ostatn\u00fdch pr\u00eds\u013eubov a z\u00e1ruk.
\n
\nK\u013e\u00fa\u010dov\u00e9 \u00fasudky a predpoklady prijat\u00e9 skupinou pri rie\u0161en\u00ed po\u017eiadaviek \u0161tandardu s\u00fa uveden\u00e9 v \u010fal\u0161om texte.
\n
\nV\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika
\nSkupina predpoklad\u00e1, \u017ee finan\u010dn\u00e9 akt\u00edvum zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, ke\u010f je
\nsplnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych, kvalitat\u00edvnych alebo ochrann\u00fdch krit\u00e9ri\u00ed:
\n
\ni. Kvantitat\u00edvne krit\u00e9ri\u00e1:
\nZost\u00e1vaj\u00face PD po\u010das celej \u017eivotnosti v \u010dase vykazovania vzr\u00e1stlo oproti o\u010dak\u00e1van\u00e9mu zost\u00e1vaj\u00facemu PD
\npo\u010das celej \u017eivotnosti v \u010dase prv\u00e9ho vyk\u00e1zania a prekro\u010dilo pr\u00edslu\u0161n\u00fa hrani\u010dn\u00fa hodnotu.
\n
\nTieto hrani\u010dn\u00e9 hodnoty s\u00fa ur\u010den\u00e9 samostatne pre retailov\u00e9 a korpor\u00e1tne portf\u00f3li\u00e1 na z\u00e1klade posudzovania
\nzmeny PD po\u010das celej \u017eivotnosti, ktor\u00e1 predch\u00e1dzala tomu, aby sa n\u00e1stroj stal probl\u00e9mov\u00fdm.
\n
\nOchrann\u00e9 krit\u00e9rium sa uplatn\u00ed vtedy, a finan\u010dn\u00e9 akt\u00edvum sa pova\u017euje \u017ee zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie
\n\u00faverov\u00e9ho rizika, ke\u010f je dl\u017en\u00edk v ome\u0161kan\u00ed so svojimi zmluvn\u00fdmi platbami viac ako 30 dn\u00ed. Skupina nevyu\u017e\u00edva
\nv\u00fdnimku n\u00edzkeho \u00faverov\u00e9ho rizika pri \u017eiadnom finan\u010dnom n\u00e1stroji.
\n
\nPre retailov\u00e9 portf\u00f3li\u00e1 sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n\u2022 zhor\u0161enie intern\u00e9ho ratingu o viac ako jednu ratingov\u00fa triedu na expoz\u00edci\u00e1ch star\u00fdch minim\u00e1lne 12
\nmesiacov;
\n\u2022 forbearance pr\u00edznak.
\n
\nPre korpor\u00e1tne portf\u00f3lia sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n\u2022 zhor\u0161enie intern\u00e9ho ratingu na rating 7 a hor\u0161\u00ed;
\n\u2022 forbearance pr\u00edznak;
\n\u2022 neplnenie finan\u010dn\u00fdch kovenantov.
\n
\nii. Kvalitat\u00edvne krit\u00e9ri\u00e1:
\nSkupina pou\u017e\u00edva nasleduj\u00face indik\u00e1tory s cie\u013eom pos\u00fadenia, \u010di do\u0161lo k SICR:
\n\u2022 dl\u017en\u00edk poru\u0161il finan\u010dn\u00e9 kovenanty alebo zmluvu;
\n\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v prev\u00e1dzkov\u00fdch v\u00fdsledkoch dl\u017en\u00edka;
\n\u2022 negat\u00edvne inform\u00e1cie o dl\u017en\u00edkovi z extern\u00fdch zdrojov;
\n\u2022 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v obchodn\u00fdch, finan\u010dn\u00fdch a/alebo hospod\u00e1rskych podmienkach,
\nv ktor\u00fdch dl\u017en\u00edk p\u00f4sob\u00ed;
\n\u2022 v\u00fdznamn\u00e1 zmena v hodnote zabezpe\u010denia (len v pr\u00edpade zabezpe\u010den\u00fdch n\u00e1strojov), \u010do by mohla
\nzv\u00fd\u0161i\u0165 riziko zlyhania;
\n\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 \u00fa\u013eava, re\u0161trukturaliz\u00e1cia alebo zmena v spl\u00e1tkovom kalend\u00e1ri.
\n
\nZhodnotenie SICR individu\u00e1lne posudzovan\u00fdch expoz\u00edci\u00ed sa vykon\u00e1va na \u00farovni protistrany priebe\u017ene. Krit\u00e9ri\u00e1
\npou\u017e\u00edvan\u00e9 na identifik\u00e1ciu SICR s\u00fa aspo\u0148 raz za rok prehodnocovan\u00e9 z d\u00f4vodu pos\u00fadenia ich vhodnosti.
\n
\n
\nDefin\u00edcia zlyhan\u00fdch a \u00faverovo znehodnoten\u00fdch finan\u010dn\u00fdch akt\u00edv
\nSkupina definuje finan\u010dn\u00e9 akt\u00edvum ako zlyhan\u00e9, ako je to plne v s\u00falade s defin\u00edciou \u00faverov\u00e9ho
\nznehodnotenia, ke\u010f do\u0161lo k jednej alebo viacer\u00fdm udalostiam, ktor\u00e9 maj\u00fa \u0161kodliv\u00fd vplyv na odhadovan\u00e9
\nbud\u00face pe\u0148a\u017en\u00e9 toky tohto finan\u010dn\u00e9ho akt\u00edva.
\n
\n\n\n\n\nRetail:
\n
\ni. Poh\u013ead\u00e1vka je pova\u017eovan\u00e1 za zlyhan\u00fa ak je viac ne\u017e 90 dn\u00ed po term\u00edne splatnosti, pri\u010dom hranica
\nv\u00fdznamnosti je nastaven\u00e1 na 100 eur alebo 1,00 % zo sumy s\u00favahovej anga\u017eovanosti dl\u017en\u00edka na
\ndanej poh\u013ead\u00e1vke.
\nii. \u00daver bol zosplatnen\u00fd.
\niii. Poh\u013ead\u00e1vka je nepovolen\u00fdm debetn\u00fdm zostatkom na osobnom \u00fa\u010dte v pr\u00edpade, \u017ee na \u00fa\u010dte nie je
\nnastaven\u00fd limit povolen\u00e9ho pre\u010derpania.
\niv. Suma zlyhan\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka s ome\u0161kan\u00edm viac ako 90 dn\u00ed prekra\u010duje 20 percent sumy
\nv\u0161etk\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka.
\nv. Ide o probl\u00e9mov\u00fd \u00faver, na ktor\u00fd bola poskytnut\u00e1 \u00fa\u013eava (forborne non-performing).
\n
\nNon-retail:
\n
\nPosudzovan\u00e9 na z\u00e1klade 2 typov krit\u00e9ri\u00ed:
\n
\ni. Krit\u00e9ri\u00e1, ak s\u00fa skupinou identifikovan\u00e9, poh\u013ead\u00e1vka sa okam\u017eite st\u00e1va zlyhanou:
\n
\n\u2022 Poh\u013ead\u00e1vka, ktor\u00e1 sp\u013a\u0148a prah z\u00e1va\u017enosti, t. j. suma v\u0161etk\u00fdch kreditn\u00fdch z\u00e1v\u00e4zkov dl\u017en\u00edka po
\nterm\u00edne splatnosti vo\u010di banke, materskej spolo\u010dnosti alebo ktorejko\u013evek z jej dc\u00e9rskych
\nspolo\u010dnosti, je v\u00e4\u010d\u0161ia ako 500 eur alebo je v\u00e4\u010d\u0161ia ako 1,00 % z celkov\u00e9ho z\u00e1v\u00e4zku dl\u017en\u00edka,
\npo dobu 90 po sebe nasleduj\u00facich dn\u00ed.
\n\u2022 Dl\u017en\u00edk vyhl\u00e1sil bankrot alebo in\u00fa formu reorganiz\u00e1cie.
\n\u2022 Dl\u017en\u00edk po\u017eiadal banku o \u00fa\u013eavu z ekonomick\u00fdch alebo zmluvn\u00fdch d\u00f4vodov, ktor\u00e9 s\u00favisia s
\nfinan\u010dn\u00fdmi \u0165a\u017ekos\u0165ami dl\u017en\u00edka a zrejm\u00fdm v\u00fdrazn\u00fdm zn\u00ed\u017een\u00edm kvality \u00faveru.
\n\u2022 \u00daver bol zosplatnen\u00fd.
\n\u2022 Pr\u00edpady podvodov.
\n
\nii. Krit\u00e9ria, ktor\u00e9 s\u00fa predmetom kvalifikovan\u00e9ho pos\u00fadenia v skupine, \u010di je poh\u013ead\u00e1vka zlyhan\u00e1:
\n
\n\u2022 Poh\u013ead\u00e1vka je po splatnosti (do 90 dn\u00ed).
\n\u2022 Skupina uzn\u00e1 \u0161pecifick\u00fa \u00fapravu \u00faveru vypl\u00fdvaj\u00facu zo zrejm\u00e9ho v\u00fdrazn\u00e9ho zn\u00ed\u017eenia kvality
\n\u00faveru.
\n\u2022 Pr\u00edznaky znehodnotenia, ktor\u00e9 ved\u00fa k predpokladu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje kreditn\u00e9 z\u00e1v\u00e4zky
\nvo\u010di skupine v plnej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony, ak\u00fdmi je napr\u00edklad
\nrealiz\u00e1cia zabezpe\u010denia.
\n\u2022 V\u00fdznamn\u00e9 znehodnotenie k\u013e\u00fa\u010dov\u00e9ho zabezpe\u010denia \u00faveru.
\n\u2022 Zlyhanie dl\u017en\u00edka v inej finan\u010dnej in\u0161tit\u00facii alebo zlyhanie inej poh\u013ead\u00e1vky toho ist\u00e9ho klienta
\nv skupine.
\n\u2022 Ak\u00e9ko\u013evek in\u00e9 varovn\u00e9 pr\u00edznaky identifikovan\u00e9 v procese monitoringu klienta a
\nanga\u017eovanosti, ktor\u00e9 pod\u013ea hodnotenia banky poved\u00fa k tomu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje
\nkreditn\u00e9 z\u00e1v\u00e4zky vo\u010di skupine v planej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony na
\nzabezpe\u010denie n\u00e1vratnosti \u00faveru.
\n
\nInform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165
\nPos\u00fadenie SICR, ako aj v\u00fdpo\u010det ECL, obsahuj\u00fa nasleduj\u00face inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 (forward
\nlooking information, FLI):
\n
\ni. Individu\u00e1lne posudzovan\u00e9 expoz\u00edcie
\nVzh\u013eadom na po\u010detnos\u0165 a vysok\u00fa r\u00f4znorodos\u0165 korpor\u00e1tnych expoz\u00edci\u00ed, skupina neidentifikovala spo\u013eahliv\u00fa
\nkorel\u00e1ciu medzi makroekonomick\u00fdmi ukazovate\u013emi a ECL. Pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre
\nindividu\u00e1lne posudzovan\u00e9 expoz\u00edcie by viedlo k neobjekt\u00edvnym v\u00fdsledkom vzh\u013eadom na nedostatok
\nspo\u013eahlivej korel\u00e1cie, a preto skupina dospela k z\u00e1veru, \u017ee pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 nie
\nje vhodn\u00e9 pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie. Skupina preto pr\u00edpadn\u00fd vplyv makroekonomick\u00fdch
\nzmien posudzuje na \u00farovni jednotliv\u00fdch \u00faverov pri ich pravidelnom monitorovan\u00ed a ak\u00e9ko\u013evek pr\u00edpadn\u00e9
\nvplyvy s\u00fa zoh\u013eadnen\u00e9 pri modelovan\u00ed o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov.
\n
\nSkupina pravidelne minim\u00e1lne raz ro\u010dne realizuje detailn\u00fd monitoring ka\u017ed\u00e9ho korpor\u00e1tneho klienta. V r\u00e1mci
\ntejto rev\u00edzie sa prehodnocuj\u00fa v\u0161etky aspekty \u00faverov\u00e9 vz\u0165ahu, od posudzovanie obchodn\u00e9ho modelu,
\nfinan\u010dnej situ\u00e1cie, prehodnocovanie zabezpe\u010denie, vyhodnocovanie plnenia zmluvn\u00fdch podmienok.
\n
\n\n\n\n\nii. Portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie
\nSkupina pri pos\u00faden\u00ed v\u00fd\u0161ky o\u010dak\u00e1vanej straty portf\u00f3liov\u00fdch expoz\u00edci\u00ed zoh\u013ead\u0148uje odhadovan\u00e9 bud\u00face
\nekonomick\u00e9 podmienky. Toto je dosiahnut\u00e9 vhodnou \u00fapravou PD hodn\u00f4t prostredn\u00edctvom multiplik\u00e1tora.
\nNastavenie FLI pozost\u00e1va z ur\u010denia hodn\u00f4t dvoch parametrov:
\n
\n\u2022 koeficientu nav\u00fd\u0161enia 12-mesa\u010dn\u00fdch margin\u00e1lnych PD hodn\u00f4t,
\n\u2022 po\u010dtu mesiacov, po\u010das ktor\u00fdch d\u00f4jde k n\u00e1vratu na p\u00f4vodn\u00e9 PD hodnoty.
\n
\nK 31. decembru 2025 nastavenie parametrov FLI pre retailov\u00e9 portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie vych\u00e1dza
\nz predpokladu zhor\u0161enia makroekonomickej situ\u00e1cie na Slovensku. Skupina implementovala Merton-Vasicek
\nmodel na vyhodnotenie v\u00fdznamn\u00fdch makroekonomick\u00fdch vplyvov.
\n
\nSkupina pre \u00fa\u010dely modelovania vplyvu makro premenn\u00fdch na pravdepodobnos\u0165 zlyhania vych\u00e1dza z
\ndostupn\u00fdch \u010dasov\u00fdch radov zverejnen\u00fdch \u0161tatistick\u00fdm \u00faradom SR, ECB a agent\u00farou ARDAL. Konkr\u00e9tne
\nanalyzovan\u00e9 premenn\u00e9 a ich lagging ekvivalenty: nezamestnanos\u0165, infl\u00e1cia, HDP, z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba,
\npriemern\u00e9 kup\u00f3ny \u0161t\u00e1tnych slovensk\u00fdch dlhopisoch pre jednotliv\u00e9 roky, EURIBOR sadzby, dummy premenn\u00e9.
\nNa z\u00e1klade v\u00fdsledkov \u0161tatistick\u00fdch met\u00f3d fin\u00e1lny model obsahuje pr\u00e1ve jednu premenn\u00fa nezamestnanos\u0165.
\nModely s viacer\u00fdmi premenn\u00fdmi a ich interakciami s\u00fa bu\u010f nev\u00fdznamn\u00e9 alebo v\u00fdsledok koeficientov
\npremenn\u00fdch je neinterpretovate\u013en\u00fd pr\u00edpadne kontraintuit\u00edvny.
\n
\nSkupina pou\u017eila v\u00e1\u017een\u00fd priemer miery nezamestnanosti vo v\u00fd\u0161ke 5,97 % na tri scen\u00e1re makroekonomick\u00e9ho
\nv\u00fdvoja s nasleduj\u00facimi vstupn\u00fdmi hodnotami a v\u00e1hami:
\n
\n\n
\n\n\n| \u2022 | \nz\u00e1kladn\u00fd; 80,00 %; 6,10 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \npozit\u00edvny; 10,00 %; 5,20 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \nnegat\u00edvny; 10,00 %; 6,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nV\u00fdsledn\u00fd dopad na pravdepodobnos\u0165 zlyhania spl\u00e1cania pre retailov\u00fdch klientov je relat\u00edvny n\u00e1rast 7,50 %
\npre v\u0161etky retailov\u00e9 ratingov\u00e9 kateg\u00f3rie.
\n
\nSkupina pre v\u00e1\u017een\u00fd priemer cez jednotliv\u00e9 scen\u00e1re pou\u017eila predikcie z\u00e1kladn\u00e9ho scen\u00e1ra z NBS publikovan\u00e9
\nv decembri 2025 a intern\u00e9 odhady premenn\u00fdch pre negat\u00edvny a optimistick\u00fd scen\u00e1r. V\u00fdchodiskom pre
\nnegat\u00edvny scen\u00e1r s\u00fa predov\u0161etk\u00fdm rizikov\u00e9 faktory, ako n\u00e1rast infl\u00e1cie pod tlakom v\u00fdvoja na svetov\u00fdch
\ntrhoch potrav\u00edn a energi\u00ed cez zv\u00fd\u0161enie cien vstupov, preh\u013abenie vojensk\u00fdch konfliktov a nedostato\u010dn\u00e1
\nobnova svetov\u00e9ho obchodu.
\n
\nV\u00fdpo\u010det ECL
\nSkupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\nindividu\u00e1lny odhad pe\u0148a\u017en\u00fdch tokov na \u00farovni expoz\u00edcie. Pri v\u00fdpo\u010dte ECL na portf\u00f3liovom z\u00e1klade sa
\nzoskupia expoz\u00edcie na z\u00e1klade spolo\u010dn\u00fdch rizikov\u00fdch charakterist\u00edk tak, \u017ee rizikov\u00e9 expoz\u00edcie v r\u00e1mci skupiny
\ns\u00fa homog\u00e9nne.
\n
\nZoskupovanie expoz\u00edci\u00ed nasleduje biznisov\u00fd \u00fa\u010del a zoh\u013ead\u0148uje aj rizikov\u00fd poh\u013ead. Samostatn\u00e9 portf\u00f3li\u00e1 s\u00fa
\nvytvoren\u00e9 pre retailov\u00e9 zabezpe\u010den\u00e9 a nezabezpe\u010den\u00e9 \u00favery, pri\u010dom skupina \u010falej vytv\u00e1ra \u010fal\u0161ie portf\u00f3li\u00e1
\npod\u013ea v\u00fd\u0161ky LTV alebo typu produktu. Firemn\u00e9 expoz\u00edcie sa zoskupuj\u00fa najm\u00e4 do spl\u00e1tkov\u00fdch \u00faverov,
\nkontokorentn\u00fdch r\u00e1mcov, z\u00e1ruk a dlhopisov. Ostatn\u00e9 portf\u00f3li\u00e1 predstavuj\u00fa predov\u0161etk\u00fdm money-market
\nexpoz\u00edcie vo\u010di finan\u010dn\u00fdm in\u0161tit\u00faci\u00e1m a \u0161t\u00e1tne dlhopisy.
\n
\ni. Individu\u00e1lny v\u00fdpo\u010det:
\nIndividu\u00e1lny z\u00e1klad na v\u00fdpo\u010det ECL sa pou\u017e\u00edva pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie v stupni 3.
\n
\nV\u00fdpo\u010det ECL je vo v\u0161eobecnosti zalo\u017een\u00fd na troch scen\u00e1roch (minim\u00e1lne na dvoch scen\u00e1roch) a ka\u017ed\u00e9mu
\nscen\u00e1ru je pridelen\u00e1 ur\u010dit\u00e1 pravdepodobnos\u0165:
\n\u2022 Zmluvn\u00fd scen\u00e1r \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed splatnosti v\u0161etk\u00fdch zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\nv\u010das a v plnej v\u00fd\u0161ke;
\n\u2022 Nepretr\u017eit\u00e1 \u010dinnos\u0165 \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\na pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia;
\n\u2022 Nepokra\u010duj\u00faca \u010dinnos\u0165 \u2013 najhor\u0161\u00ed scen\u00e1r zalo\u017een\u00ed na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch
\ntokov a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia. V porovnan\u00ed so scen\u00e1rom nepretr\u017eitej
\n\u010dinnosti o\u010dak\u00e1va, skupina ni\u017e\u0161ie hodnoty pe\u0148a\u017en\u00fdch tokov.
\n
\n\n\n\n\nECL sa n\u00e1sledne vypo\u010d\u00edta ako pravdepodobnos\u0165ou v\u00e1\u017een\u00e1 v\u00fd\u0161ka o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov
\nz ka\u017ed\u00e9ho scen\u00e1ra diskontovan\u00e1 p\u00f4vodnou EIR.
\n
\nii. Portf\u00f3liov\u00fd v\u00fdpo\u010det:
\nPre v\u0161etky ostatn\u00e9 pr\u00edpady je na v\u00fdpo\u010det ECL pou\u017eit\u00fd portf\u00f3liov\u00fd z\u00e1klad. Portf\u00f3liov\u00e9 ECL je vypo\u010d\u00edtan\u00e9
\npomocou vzorca ECL = PD x EAD x LGD, kde:
\n\u2022 PD: Pravdepodobnos\u0165 zlyhania. Predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoje finan\u010dn\u00e9
\nz\u00e1v\u00e4zky.
\nPD z\u00e1vis\u00ed od ratingu a platia nasleduj\u00face pravidl\u00e1:
\n\u2022 Stupe\u0148 1: pou\u017e\u00edva sa 12 mesa\u010dn\u00e9 PD, t. j. pravdepodobnos\u0165 zlyhania po\u010das nasleduj\u00facich
\n12 mesiacov;
\n\u2022 Stupe\u0148 2: pou\u017e\u00edva sa PD po\u010das celej \u017eivotnosti, t. j. pravdepodobnos\u0165 zlyhania po\u010das celej
\nsplatnosti expoz\u00edcie;
\n\u2022 Stupe\u0148 3: PD sa rovn\u00e1 1, preto\u017ee expoz\u00edcia je u\u017e zlyhan\u00e1.
\n\u2022 EAD: Nezabezpe\u010den\u00e1 expoz\u00edcia v stave zlyhania.
\n\u2022 LGD: Strata v pr\u00edpade zlyhania znamen\u00e1 pomer \u00faverovej straty v pr\u00edpade zlyhania k EAD.
\n
\nSkupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\nindividu\u00e1lny odhad.
\n
\nAnal\u00fdza citlivosti ECL
\n
\nSkupina pripravuje scen\u00e1re ECL pri zmene parametrov pre portf\u00f3lia retailov\u00fdch \u00faverov. Jedn\u00fdm zo scen\u00e1rov
\nprepo\u010dtov je pos\u00fadenie ECL pri zhor\u0161enej alebo zlep\u0161enej kreditnej kvalite klientov, ktor\u00fa skupina realizuje
\ncez \u00fapravu ratingov klienta. Druh\u00fdm scen\u00e1rom je pos\u00fadenie ECL pri zmene PD a tret\u00edm zo scen\u00e1rov je zmena
\nv LGD parametri.
\n
\nZmeny v kreditnej kvalite klientov
\n
\nScen\u00e1r zhor\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\nECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n\u2022 zhor\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 ni\u017e\u0161ie, pri\u010dom klienti z najhor\u0161ej ratingovej
\n\u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n\u2022 pre klientov, ktor\u00ed sa po zhor\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 1 do Stage 2 je ECL vypo\u010d\u00edtan\u00e1
\nv Stage 2.
\n
\nScen\u00e1r zlep\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\nECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n\u2022 zlep\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 vy\u0161\u0161ie, pri\u010dom klienti z najhor\u0161ej
\nratingovej \u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n\u2022 pre klientov, ktor\u00ed sa po zlep\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 2 do Stage 1 je ECL vypo\u010d\u00edtan\u00e1
\nv Stage 1.
\n
\n
\nVy\u010d\u00edslenie vplyvu t\u00fdchto scen\u00e1rov na ECL v porovnan\u00ed so skuto\u010dnou hodnotu ECL:
\n
\n\n
\n\n\n| 31.12.2025 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 8 283 | \n9,26 % | \n (4 962) | \n-5,54 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 241 | \n36,99 % | \n (124) | \n-19,05 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 1 222 | \n37,19 % | \n (401) | \n-12,21 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 434 | \n 9 746 | \n10,43 % | \n (5 487) | \n-5,87 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n| 31.12.2024 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \no 1 ratingov\u00fd | \n | \no 1 ratingov\u00fd | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nstupe\u0148 | \n | \nstupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n7 178 | \n8,87 % | \n(4 242) | \n-5,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n107 | \n24,31 % | \n(53) | \n-12,18 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n2 105 | \n14,18 % | \n(1 076) | \n-7,25 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n96 191 | \n9 390 | \n9,76 % | \n(5 371) | \n-5.58 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\nPri korpor\u00e1tnom portf\u00f3liu prebieha pravideln\u00e9 monitorovanie a individu\u00e1lne posudzovanie na pravidelnej
\nb\u00e1ze. Zara\u010fovanie do pr\u00edslu\u0161n\u00e9ho ratingov\u00e9ho stup\u0148a je taktie\u017e realizovan\u00e9 na individu\u00e1lnej b\u00e1ze pod\u013ea
\nkonkr\u00e9tnej situ\u00e1cie klientov. Korpor\u00e1tne portf\u00f3lio skupiny nevykazuje znaky homog\u00e9nneho portf\u00f3lia. Anal\u00fdza
\ncitlivosti cez zmenu preto neprin\u00e1\u0161a dodato\u010dn\u00e9 relevantn\u00e9 inform\u00e1cie. Pri korpor\u00e1tnych portf\u00f3li\u00e1ch skupina
\nposudzuje citlivos\u0165 na zmenu PD, ktor\u00fa je mo\u017en\u00e9 vidie\u0165 v nasleduj\u00facom texte.
\n
\nZmeny PD
\n
\nPri zmene PD skupina testuje citlivos\u0165 ECL na zmenu PD hodn\u00f4t pri zmene o 10,00 % nahor a nadol. Pri tejto
\nanal\u00fdze nedoch\u00e1dza k zmene zaradenia do Stage.
\n
\nDopady stresovania PD parametrov s\u00fa nasledovn\u00e9:
\n
\n
\n\n
\n\n\n| PD zmena | \n31.12.2025 | \n | \n | \n | \n | \n31.12.2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 2 050 | \n2,29 % | \n (2 050) | \n-2,29 % | \n 80 912 | \n 1 708 | \n2,11 % | \n (1 708) | \n-2,11 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 33 | \n5,05 % | \n (33) | \n-5,05 % | \n 439 | \n 14 | \n3,24 % | \n (14) | \n-3,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 166 | \n5,05 % | \n (164) | \n-4,99 % | \n 14 840 | \n 486 | \n3,28 % | \n (486) | \n-3,28 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 447 | \n 45 | \n10,07 % | \n (45) | \n-10,07 % | \n 1 669 | \n 31 | \n1,85 % | \n (31) | \n-1,85 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 881 | \n 2 294 | \n2,44 % | \n (2 292) | \n-2,44 % | \n 97 860 | \n 2 239 | \n2,29 % | \n (2 239) | \n-2,29 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nZmeny v parametri LGD
\nZmena parametra LGD by mala nasledovn\u00fd dopad na tvorbu opravn\u00fdch polo\u017eiek:
\n\n
\n\n\n| 31.12.2025 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n89 496 | \n5 734 | \n6,41 % | \n(5 727) | \n-6,40 % | \n11 465 | \n12,81 % | \n(11 458) | \n-12,80 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n653 | \n53 | \n8,12 % | \n(54) | \n-8,27 % | \n106 | \n16,23 % | \n(107) | \n-16,39 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n3 285 | \n154 | \n4,69 % | \n(153) | \n-4,66 % | \n307 | \n9,35 % | \n(306) | \n-9,32 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n447 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n93 881 | \n5 941 | \n6,33 % | \n(5 934) | \n-6,32 % | \n11 878 | \n12,65 % | \n(11 871) | \n-12,64 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| 31.12.2024 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n5 054 | \n6,25 % | \n(5 049) | \n-6,24 % | \n10 106 | \n12,49 % | \n(10 100) | \n-12,48 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n27 | \n6,22 % | \n(27) | \n-6,21 % | \n55 | \n12,44 % | \n(55) | \n-12,43 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n447 | \n3,01 % | \n(445) | \n-3,00 % | \n893 | \n6,02 % | \n(891) | \n-6,01 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n1 669 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n97 860 | \n5 528 | \n5,65 % | \n(5 521) | \n-5,64 % | \n11 054 | \n11,29 % | \n(11 046) | \n-11,29 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nHodnoty PD a LGD sa odhaduj\u00fa pomocou \u0161tatistick\u00fdch modelov. Hodnoty PD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
\nmesa\u010dne a odr\u00e1\u017eaj\u00fa zmeny v ECL v jednotliv\u00fdch portf\u00f3li\u00e1ch. Hodnoty LGD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
\nnajmenej raz ro\u010dne. Sp\u00e4tn\u00e9 testovanie parametrov PD a LGD sa vykon\u00e1va ka\u017edoro\u010dne.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag322": {
"value": "\n4. Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie
\n
\n\u00da\u010det povinn\u00fdch minim\u00e1lnych rezerv sa vykazuje v r\u00e1mci \u00fa\u010dtov v centr\u00e1lnych bank\u00e1ch a je veden\u00fd
\nv N\u00e1rodnej banke Slovenska (\u201eNBS\u201c). \u00da\u010det obsahuje finan\u010dn\u00e9 prostriedky z platobn\u00e9ho styku, ako aj
\nprostriedky, ktor\u00e9 je skupina povinn\u00e1 udr\u017eiava\u0165 v priemernej v\u00fd\u0161ke stanovenej opatren\u00edm NBS.
\n
\nV\u00fd\u0161ka predp\u00edsanej rezervy z\u00e1vis\u00ed od objemu prijat\u00fdch vkladov a vypo\u010d\u00edta sa vyn\u00e1soben\u00edm jednotliv\u00fdch
\npolo\u017eiek z\u00e1kladne platnou sadzbou na v\u00fdpo\u010det povinnej minim\u00e1lnej rezervy. Zostatok na \u00fa\u010dte povinn\u00fdch
\nminim\u00e1lnych rezerv m\u00f4\u017ee zna\u010dne kol\u00edsa\u0165 v z\u00e1vislosti od v\u00fd\u0161ky prich\u00e1dzaj\u00facich a odch\u00e1dzaj\u00facich platieb.
\nSkupina po\u010das vykazovan\u00e9ho obdobia plnila predp\u00edsan\u00fa hodnotu povinn\u00fdch minim\u00e1lnych rezerv.
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Pokladni\u010dn\u00e1 hotovos\u0165 | \n 34 902 | \n 33 534 | \n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dty v centr\u00e1lnych bank\u00e1ch | \n 72 011 | \n 436 008 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 66 381 | \n 58 558 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 173 294 | \n 528 100 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nNakladanie s uveden\u00fdmi finan\u010dn\u00fdmi akt\u00edvami nie je obmedzen\u00e9.
\n
\n\n\n\n\n\nStav pe\u0148az\u00ed a pe\u0148a\u017en\u00fdch ekvivalentov bol nasleduj\u00faci:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Pokladni\u010dn\u00e1 hotovos\u0165 | \n 34 902 | \n 33 534 | \n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dty v centr\u00e1lnych bank\u00e1ch | \n - | \n 404 023 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 66 381 | \n 58 558 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 101 283 | \n 496 115 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag347": {
"value": "\n
\nPeniaze a pe\u0148a\u017en\u00e9 ekvivalenty tvoria pokladni\u010dn\u00e1 hotovos\u0165 a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie.
\nSkupina nevykazuje povinn\u00e9 minim\u00e1lne rezervy ako s\u00fa\u010das\u0165 pe\u0148a\u017en\u00fdch ekvivalentov vzh\u013eadom na povinnos\u0165
\nudr\u017eiava\u0165 ich v priemernej v\u00fd\u0161ke stanovenej opatren\u00edm NBS.
\n
\n\n
Stav pe\u0148az\u00ed a pe\u0148a\u017en\u00fdch ekvivalentov bol nasleduj\u00faci:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Pokladni\u010dn\u00e1 hotovos\u0165 | \n 34 902 | \n 33 534 | \n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dty v centr\u00e1lnych bank\u00e1ch | \n - | \n 404 023 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 66 381 | \n 58 558 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 101 283 | \n 496 115 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag328": {
"value": "\n
\n\n
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5. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \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| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n - | \n 17 | \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 dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n
Nasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Deriv\u00e1ty | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
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\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n\n
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6. Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok
\n
hospod\u00e1renia
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n| Podielov\u00e9 listy | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
7. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho
\nv\u00fdsledku
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 87 071 | \n 88 235 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n - | \n 4 943 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 9 331 | \n 19 612 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n
\n\n| z toho: Opravn\u00e1 polo\u017eka k dlhov\u00fdm n\u00e1strojom v OCI | \n (46) | \n (60) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\nPohyby na opravn\u00fdch polo\u017ek\u00e1ch k finan\u010dn\u00fdm akt\u00edvam oce\u0148ovan\u00edm re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti
\nkomplexn\u00e9ho v\u00fdsledku s\u00fa nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2025 | \n (60) | \n - | \n - | \n - | \n (60) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 10 | \n - | \n - | \n - | \n 10 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (46) | \n - | \n - | \n - | \n (46) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n
\n\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (764) | \n - | \n - | \n - | \n (764) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 160 | \n - | \n - | \n - | \n 160 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 544 | \n - | \n - | \n - | \n 544 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (60) | \n - | \n - | \n - | \n (60) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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8. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
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\n\n\n| tis. eur | \nHrub\u00e1 hodnota | \n | \nOpravn\u00e9 polo\u017eky | \n | \n\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n 706 227 | \n (331) | \n (211) | \n 816 071 | \n 706 016 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n (326) | \n (211) | \n 758 492 | \n 659 497 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n (5) | \n - | \n 56 401 | \n 45 280 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n - | \n - | \n 1 178 | \n 1 239 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 362 120 | \n 3 144 884 | \n (137 914) | \n (133 950) | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n 60 384 | \n - | \n (20) | \n 384 | \n 60 364 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n 13 509 | \n (3) | \n (8) | \n 8 752 | \n 13 501 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 211 702 | \n 200 402 | \n (426) | \n (2 286) | \n 211 276 | \n 198 116 | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 82 145 | \n 178 999 | \n (9 928) | \n (16 021) | \n 72 217 | \n 162 978 | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 059 134 | \n 2 691 590 | \n (127 557) | \n (115 615) | \n 2 931 577 | \n 2 575 975 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 2 019 387 | \n 1 704 799 | \n (913) | \n (460) | \n 2 018 474 | \n 1 704 339 | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 1 032 056 | \n 979 308 | \n (124 546) | \n (112 956) | \n 907 510 | \n 866 352 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 7 691 | \n 7 483 | \n (2 098) | \n (2 199) | \n 5 593 | \n 5 284 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 21 401 | \n 24 355 | \n (417) | \n (1 762) | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 199 923 | \n 3 875 466 | \n (138 662) | \n (135 923) | \n 4 061 261 | \n 3 739 543 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n
S\u00fa\u010das\u0165ou \u00faverov a preddavkov s\u00fa aj poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Minim\u00e1lna hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 711 | \n 8 074 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 727 | \n 4 681 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 984 | \n 3 393 | \n\n\n\n\n\n\n\n\n
\n\n| Nerealizovan\u00e9 v\u00fdnosy z finan\u010dn\u00e9ho l\u00edzingu | \n (184) | \n (610) | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 586 | \n 4 305 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 941 | \n 3 159 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nOstatn\u00e9 finan\u010dn\u00e9 akt\u00edva zah\u0155\u0148aj\u00fa nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva, brutto | \n 21 401 | \n 24 355 | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky zo z\u00fa\u010dtovania | \n 2 766 | \n 7 512 | \n\n\n\n\n\n\n\n\n
\n\n| Cash kolater\u00e1l | \n 9 997 | \n 9 876 | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z obchodn\u00e9ho styku | \n 7 717 | \n 5 970 | \n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 921 | \n 997 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (417) | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zobrazuje hrub\u00fa hodnotu a opravn\u00e9 polo\u017eky pod\u013ea stup\u0148a znehodnotenia (stage):
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\n\n\n| 31.12.2025 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n - | \n - | \n - | \n 816 402 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n - | \n - | \n - | \n 758 818 | \n (326) | \n - | \n - | \n - | \n (326) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n - | \n - | \n - | \n 56 406 | \n (5) | \n - | \n - | \n - | \n (5) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n - | \n - | \n - | \n 1 178 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 968 364 | \n 212 376 | \n 169 151 | \n 12 229 | \n 3 362 120 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n - | \n - | \n - | \n 384 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n - | \n - | \n - | \n 8 755 | \n (3) | \n - | \n - | \n - | \n (3) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 126 398 | \n 85 304 | \n - | \n - | \n 211 702 | \n (426) | \n - | \n - | \n - | \n (426) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 59 794 | \n 5 143 | \n 13 322 | \n 3 886 | \n 82 145 | \n (710) | \n (451) | \n (8 126) | \n (641) | \n (9 928) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 773 033 | \n 121 929 | \n 155 829 | \n 8 343 | \n 3 059 134 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 945 210 | \n 58 901 | \n 14 051 | \n 1 225 | \n 2 019 387 | \n (165) | \n (94) | \n (644) | \n (10) | \n (913) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 824 192 | \n 61 762 | \n 138 984 | \n 7 118 | \n 1 032 056 | \n (14 726) | \n (11 384) | \n (95 970) | \n (2 466) | \n (124 546) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 631 | \n 1 266 | \n 2 794 | \n - | \n 7 691 | \n (31) | \n (21) | \n (2 046) | \n - | \n (2 098) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 21 401 | \n - | \n - | \n 21 401 | \n - | \n (417) | \n - | \n - | \n (417) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 784 766 | \n 233 777 | \n 169 151 | \n 12 229 | \n 4 199 923 | \n (16 392) | \n (12 367) | \n (106 786) | \n (3 117) | \n (138 662) | \n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 227 | \n - | \n - | \n - | \n 706 227 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 659 708 | \n - | \n - | \n - | \n 659 708 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 45 280 | \n - | \n - | \n - | \n 45 280 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 239 | \n - | \n - | \n - | \n 1 239 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 740 351 | \n 227 328 | \n 158 812 | \n 18 393 | \n 3 144 884 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 60 384 | \n - | \n - | \n - | \n 60 384 | \n (20) | \n - | \n - | \n - | \n (20) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 13 509 | \n - | \n - | \n - | \n 13 509 | \n (8) | \n - | \n - | \n - | \n (8) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 100 985 | \n 92 560 | \n - | \n 6 857 | \n 200 402 | \n (175) | \n (3) | \n - | \n (2 108) | \n (2 286) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 127 955 | \n 22 293 | \n 20 944 | \n 7 807 | \n 178 999 | \n (1 133) | \n (550) | \n (10 227) | \n (4 111) | \n (16 021) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 437 518 | \n 112 475 | \n 137 868 | \n 3 729 | \n 2 691 590 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 645 630 | \n 48 387 | \n 10 782 | \n - | \n 1 704 799 | \n (67) | \n (48) | \n (345) | \n - | \n (460) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 788 014 | \n 62 990 | \n 124 575 | \n 3 729 | \n 979 308 | \n (12 350) | \n (11 058) | \n (88 491) | \n (1 057) | \n (112 956) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 874 | \n 1 098 | \n 2 511 | \n - | \n 7 483 | \n (29) | \n (12) | \n (2 158) | \n - | \n (2 199) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 24 355 | \n - | \n - | \n 24 355 | \n - | \n (1 762) | \n - | \n - | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 446 578 | \n 251 683 | \n 158 812 | \n 18 393 | \n 3 875 466 | \n (13 993) | \n (13 433) | \n (101 221) | \n (7 276) | \n (135 923) | \n\n\n\n\n\n\n\n\n
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Pohyby na opravn\u00fdch polo\u017ek\u00e1ch k dlhov\u00fdm cenn\u00fdm papierom a \u00faverom a preddavkom v amortizovanej
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hodnote s\u00fa nasledovn\u00e9:
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\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2025 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (9) | \n - | \n - | \n - | \n (9) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 2 | \n - | \n - | \n - | \n 2 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n (113) | \n - | \n - | \n - | \n (113) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (216) | \n (7 485) | \n - | \n - | \n (7 701) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (6) | \n - | \n - | \n - | \n (6) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 4 | \n 3 509 | \n - | \n - | \n 3 513 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 7 | \n 3 976 | \n - | \n - | \n 3 983 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00davery a preddavky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (10 757) | \n - | \n - | \n - | \n (10 757) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 10 572 | \n 1 094 | \n 26 724 | \n 5 571 | \n 43 961 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 3 380 | \n (14 040) | \n (25 100) | \n (1 412) | \n (37 172) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (5 478) | \n 12 667 | \n (7 189) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n (45) | \n 5 523 | \n - | \n 5 478 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n 45 | \n x | \n (12 712) | \n - | \n (12 667) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 523) | \n 12 712 | \n x | \n | \n 7 189 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00davery a preddavky - dom\u00e1cnosti | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2025 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (10 218) | \n - | \n - | \n - | \n (10 218) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 10 317 | \n 659 | \n 19 215 | \n 33 | \n 30 224 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 3 180 | \n (12 828) | \n (20 848) | \n (1 452) | \n (31 948) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (5 755) | \n 11 788 | \n (6 033) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n (71) | \n 5 826 | \n - | \n 5 755 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n 71 | \n x | \n (11 859) | \n - | \n (11 788) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 826) | \n 11 859 | \n x | \n | \n 6 033 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
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Za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025, skupina odpredala portf\u00f3lio retailov\u00fdch poh\u013ead\u00e1vok v brutto
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hodnote 9,6 mil. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 18,7 mil. eur), ku ktor\u00fdm boli vytvoren\u00e9
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opravn\u00e9 polo\u017eky vo v\u00fd\u0161ke 8,9 mil. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 17,2 mil. eur).
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\n\n\n| tis. eur | \n\u00davery a preddavky - korpor\u00e1t | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (1 308) | \n (553) | \n (10 227) | \n (6 219) | \n (18 307) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (509) | \n - | \n - | \n - | \n (509) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 223 | \n 435 | \n 7 510 | \n 5 537 | \n 13 705 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 178 | \n (1 213) | \n (4 253) | \n 41 | \n (5 247) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n 276 | \n 880 | \n (1 156) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 27 | \n (303) | \n - | \n (276) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (27) | \n x | \n (853) | \n - | \n (880) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n 303 | \n 853 | \n x | \n | \n 1 156 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (1 136) | \n (451) | \n (8 126) | \n (641) | \n (10 354) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00davery a preddavky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (9 917) | \n (17 227) | \n (113 210) | \n (3 382) | \n (143 736) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (9 907) | \n - | \n - | \n - | \n (9 907) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 8 965 | \n 6 170 | \n 34 516 | \n 5 | \n 49 656 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 4 708 | \n (15 979) | \n (14 799) | \n (3 899) | \n (29 969) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (7 628) | \n 15 365 | \n (7 737) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 2 330 | \n 5 298 | \n - | \n 7 628 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (2 330) | \n x | \n (13 035) | \n - | \n (15 365) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 298) | \n 13 035 | \n x | \n | \n 7 737 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (3) | \n - | \n 9 | \n - | \n 6 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
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9. Zabezpe\u010dovacie deriv\u00e1ty
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Skupina uplat\u0148uje zabezpe\u010denie re\u00e1lnej hodnoty, pri ktorom v pr\u00edpade microhedgingu predstavuj\u00fa
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zabezpe\u010den\u00fa polo\u017eku vybran\u00e9 fixne \u00faro\u010den\u00e9 dlhopisy z portf\u00f3lia Finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch FVOCI a z
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portf\u00f3lia Finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a v pr\u00edpade macrohedgingu s\u00fa
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zabezpe\u010denou polo\u017ekou vybran\u00e9 fixne \u00faro\u010den\u00e9 klientsk\u00e9 \u00favery. V oboch typoch zabezpe\u010denia s\u00fa
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zabezpe\u010dovac\u00edm n\u00e1strojom \u00farokov\u00e9 swapy, pri ktor\u00fdch skupina plat\u00ed fixn\u00fa a dost\u00e1va pohybliv\u00fa \u00farokov\u00fa
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sadzbu. Zabezpe\u010denie re\u00e1lnej hodnoty vo\u010di pohybom \u00farokovej sadzby bolo efekt\u00edvne po\u010das cel\u00e9ho
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obdobia zabezpe\u010dovacieho vz\u0165ahu. Zmeny v re\u00e1lnej hodnote t\u00fdchto \u00farokov\u00fdch swapov v d\u00f4sledku zmeny
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\u00farokov\u00fdch sadzieb podstatn\u00fdm sp\u00f4sobom kompenzuj\u00fa zmeny re\u00e1lnej hodnoty zabezpe\u010den\u00fdch polo\u017eiek
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zapr\u00ed\u010dinen\u00e9 zmenou \u00farokov\u00fdch sadzieb.
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Nasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu zabezpe\u010dovac\u00edch deriv\u00e1tov. Nomin\u00e1lne hodnoty
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predstavuj\u00fa objem nesplaten\u00fdch transakci\u00ed k ur\u010dit\u00e9mu \u010dasov\u00e9mu okamihu; nepredstavuj\u00fa potenci\u00e1lny zisk
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alebo stratu spojen\u00fa s trhov\u00fdm alebo \u00faverov\u00fdm rizikom pri t\u00fdchto transakci\u00e1ch.
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\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zabezpe\u010denie re\u00e1lnej hodnoty \u00farok. rizika portf\u00f3lia | \n 147 000 | \n - | \n 2 222 | \n 201 000 | \n 133 | \n 2 208 | \n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty - microhedging | \n 153 366 | \n 3 859 | \n 2 373 | \n 143 366 | \n 3 448 | \n 3 649 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 300 366 | \n 3 859 | \n 4 595 | \n 344 366 | \n 3 581 | \n 5 857 | \n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka uv\u00e1dza \u00fa\u010dtovn\u00fa hodnotu zabezpe\u010den\u00fdch polo\u017eiek, hodnotu \u00faprav zabezpe\u010denej
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polo\u017eky z d\u00f4vodu zabezpe\u010denia a polo\u017eku v\u00fdkazu o finan\u010dnej situ\u00e1cii, v ktorej je vyk\u00e1zan\u00e1 zabezpe\u010den\u00e1
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polo\u017eka.
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\n\n\n| tis. eur | \n\u00da\u010dtovn\u00e1 | \n | \nHodnota \u00fapravy | \n | \nPolo\u017eka v\u00fdkazu | \n\n\n\n\n\n\n\n\n
\n\n | \nhodnota | \n | \nzabezpe\u010denej | \n | \no finan\u010dnej situ\u00e1cii, v | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \npolo\u017eky | \n | \nktorej je vyk\u00e1zan\u00e1 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nzabezpe\u010den\u00e1 polo\u017eka | \n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n | \n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010denie re\u00e1lnej | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| hodnoty | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 riziko portf\u00f3lia | \n 147 000 | \n 201 000 | \n718 | \n 1 352 | \nZabezpe\u010dovacie deriv\u00e1ty | \n\n\n\n\n\n\n\n\n
\n\n| makrohedging | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e1 sadzba | \n 60 162 | \n 59 583 | \n (3 907) | \n (2 728) | \nFin. akt\u00edva oce\u0148. RH cez | \n\n\n\n\n\n\n\n\n
\n\n| mikrohedging (FVOCI) | \n | \n | \n | \n | \nost. s\u00fa\u010d. KV | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e1 sadzba | \n 83 377 | \n 73 189 | \n842 | \n 2 078 | \nFin. akt\u00edva oce\u0148ovan\u00e9 v | \n\n\n\n\n\n\n\n\n
\n\n| mikrohedging (AC) | \n | \n | \n | \n | \namort. hodnote | \n\n\n\n\n\n\n\n\n
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Dopad \u00fa\u010dtovania o zabezpe\u010den\u00ed do v\u00fdsledku hospod\u00e1renia je nasledovn\u00fd:
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\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho n\u00e1stroja | \n 3 078 | \n (2 437) | \n\n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010denej polo\u017eky | \n (3 049) | \n 2 369 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 (strata)/zisk zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva | \n 29 | \n (68) | \n\n\n\n\n\n\n\n\n
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\u010cist\u00fd zisk/(strata) zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva je vo V\u00fdkaze ziskov a str\u00e1t s\u00fa\u010das\u0165ou riadku \u010cist\u00fd
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zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
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15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 763 924 | \n\n\n\n\n\n\n\n
\n\n| Centr\u00e1lne banky | \n 50 027 | \n - | \n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 3 570 | \n 3 437 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 64 593 | \n 45 877 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie bez podriaden\u00e9ho dlhu | \n 56 574 | \n 37 856 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie - podriaden\u00fd dlh | \n 8 019 | \n 8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 86 342 | \n 149 576 | \n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 110 967 | \n 265 186 | \n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 426 346 | \n 3 299 848 | \n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Nekonvertibiln\u00e9 emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 35 079 | \n\n\n\n\n\n\n\n
\n\n| Polo\u017eky z\u00fa\u010dtovania a vyrovnania | \n 2 674 | \n 3 300 | \n\n\n\n\n\n\n\n
\n\n| L\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 25 220 | \n 30 151 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00ed veritelia | \n 45 761 | \n 1 628 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 004 395 | \n 4 094 140 | \n\n\n\n\n\n\n\n
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Skupina vydala nezabezpe\u010den\u00e9 a nepodriaden\u00e9 dlhov\u00e9 cenn\u00e9 papiere (senior dlhopisy) v decembri 2022,
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v okt\u00f3bri 2023, v j\u00fali 2024 a v j\u00fani 2025.
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Detail k emisi\u00e1m je uveden\u00fd v tabu\u013eke ni\u017e\u0161ie:
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\n\n\n| tis. eur | \nD\u00e1tum vydania | \nD\u00e1tum splatnosti | \n\u00darokov\u00e1 sadzba | \nPo\u010det cenn\u00fdch papierov | \nMenovit\u00e1 hodnota | \nMena | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n19.12.2022 | \n19.12.2026 | \n7,04 % | \n60 | \n1 000 | \nEUR | \n - | \n 60 128 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n2.10.2023 | \n2.10.2026 | \n7,75 % | \n650 | \n100 | \nEUR | \n - | \n 65 972 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n6.10.2023 | \n6.10.2026 | \n5,00 % | \n416 | \n30 | \nEUR | \n 63 | \n 12 589 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n4.7.2024 | \n4.7.2028 | \n7,13 % | \n1500 | \n100 | \nEUR | \n 154 354 | \n 153 852 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n27.6.2025 | \n27.6.2028 | \n4,00 % | \n300 | \n100 | \nEUR | \n 30 547 | \n - | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n | \n | \n | \n | \n | \n | \n 184 964 | \n 292 541 | \n\n\n\n\n\n\n\n
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Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 60 000 tis. eur, s pevnou \u00farokovou
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sadzbou 7,04 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, s d\u00e1tumom vydania 19. decembra 2022 a
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splatnos\u0165ou v roku 2026, bola umiestnen\u00e1 priv\u00e1tne vo forme certifik\u00e1tu. Emisia bola pred\u010dasne splaten\u00e1
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v decembri 2025.
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Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 65 000 tis. eur, s pevnou \u00farokovou
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sadzbou 7,75 %, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2698768913, s d\u00e1tumom vydania 2. okt\u00f3bra 2023 a
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splatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
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menovitej hodnote 1 500 000 tis. eur. Emisia bola pon\u00fakan\u00e1 opr\u00e1vnen\u00fdm protistran\u00e1m a kvalifikovan\u00fdm
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investorom spolo\u010dnos\u0165ou J&T BANKA, a.s. ako dealerom, na z\u00e1klade v\u00fdnimky z povinnosti zverejni\u0165 prospekt.
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Emisia bola pred\u010dasne splaten\u00e1 v okt\u00f3bri 2025.
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Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch v celkovej menovitej hodnote 12 480 tis. eur, s pevnou \u00farokovou sadzbou
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5,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: SK4000023693, s d\u00e1tumom vydania 6. okt\u00f3bra 2023 a
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splatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
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menovitej hodnote 3 000 000 tis. eur. Dlhopisy maj\u00fa zaknihovan\u00fa podobu vo forme na doru\u010dite\u013ea.
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Prevodite\u013enos\u0165 dlhopisov nie je obmedzen\u00e1. Emisia bola pon\u00fakan\u00e1 fyzick\u00fdm osob\u00e1m. Emisia bola pred\u010dasne
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splaten\u00e1 v okt\u00f3bri 2025.
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Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 150 000 tis. eur s pevnou \u00farokovou
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sadzbou 7,125 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2854419277, s d\u00e1tumom vydania 4. j\u00fala 2024
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a splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
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menovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
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Regulated Market.
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Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 30 000 tis. eur s pevnou \u00farokovou
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sadzbou 4,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS3105543089, s d\u00e1tumom vydania 27. j\u00fana 2025
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a splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
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menovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
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Regulated Market.
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Skupina okrem uveden\u00fdch dlhopisov vydala kryt\u00fd dlhopis (nomin\u00e1lna hodnota 5 000 tis. eur), ktor\u00fd skupina
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nepredala. Uveden\u00fd kryt\u00fd dlhopis je s\u00fa\u010das\u0165ou pods\u00favahovej evidencie.
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Skupina vydala investi\u010dn\u00e9 certifik\u00e1ty ako odlo\u017een\u00fa variabiln\u00fa \u010das\u0165 odme\u0148ovania vo v\u00fd\u0161ke 3 931 tis. eur (k 31.
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decembru 2024 vo v\u00fd\u0161ke 2 596 tis. eur).
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Tabu\u013eka ni\u017e\u0161ie uv\u00e1dza prijat\u00e9 \u00favery vykazovan\u00e9 v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej
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hodnote:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Podriaden\u00fd dlh | \n8 019 | \n8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n40 000 | \n30 000 | \n\n\n\n\n\n\n\n
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V pr\u00edpade bankrotu alebo likvid\u00e1cie skupiny bude podriaden\u00fd dlh podriaden\u00fd poh\u013ead\u00e1vkam v\u0161etk\u00fdch
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ostatn\u00fdch verite\u013eov skupiny.
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\n\n\n| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Podriaden\u00fd dlh | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| J&T BANKA, a.s. | \n365.bank, a. s. | \n8 019 | \n3M EURIBOR + 6,00 % | \n31.12.2027 | \n\n\n\n\n\n\n\n
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\n\n\n| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n3,95 % | \n30.9.2025 | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n4,50 % | \n30.9.2027 | \n\n\n\n\n\n\n\n
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Ods\u00fahlasenie pohybu z\u00e1v\u00e4zkov na pe\u0148a\u017en\u00e9 toky plyn\u00face z finan\u010dn\u00fdch \u010dinnost\u00ed je nasledovn\u00e9:
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\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPodriaden\u00fd dlh | \n | \nOstatn\u00e9 prijat\u00e9 \u00favery | \n | \n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Po\u010diato\u010dn\u00fd stav k 1. janu\u00e1ru | \n 292 541 | \n 138 545 | \n 8 021 | \n 8 024 | \n 30 000 | \n 20 398 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edjem z emisie dlhov\u00fdch cenn\u00fdch papierov | \n 30 000 | \n 149 120 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Splatenie dlhov\u00fdch cenn\u00fdch papierov | \n (137 420) | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Prijatie \u00faveru | \n - | \n - | \n - | \n - | \n 10 000 | \n 10 000 | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n 20 484 | \n 15 563 | \n 664 | \n 780 | \n 1 686 | \n 792 | \n\n\n\n\n\n\n\n
\n\n| Zaplaten\u00e9 \u00faroky | \n (20 641) | \n (10 687) | \n (666) | \n (783) | \n (1 686) | \n (1 190) | \n\n\n\n\n\n\n\n
\n\n| Kone\u010dn\u00fd stav | \n 184 964 | \n 292 541 | \n 8 019 | \n 8 021 | \n 40 000 | \n 30 000 | \n\n\n\n\n\n\n\n
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20. Zapo\u010d\u00edtanie finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov
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Nasleduj\u00faca tabu\u013eka zobrazuje finan\u010dn\u00e9 akt\u00edva a finan\u010dn\u00e9 z\u00e1v\u00e4zky, ktor\u00e9 s\u00fa predmetom zapo\u010d\u00edtania pod\u013ea
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\u201emaster netting agreements\u201c alebo podobn\u00fdch doh\u00f4d (pr\u00e1vne vyn\u00fatite\u013en\u00fdch):
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\n\n\n| 31.12.2025 | \n | \n | \n | \nMo\u017en\u00fd efekt doh\u00f4d o zapo\u010d\u00edtan\u00ed | \n | \n | \n\u010cist\u00e9 hodnoty po mo\u017enom zapo\u010d\u00edtan\u00ed | \n\n\n\n\n\n\n\n
\n\n | \nHodnoty, brutto | \nZapo\u010d\u00edtan\u00e9 hodnoty, brutto | \nVyk\u00e1zan\u00e9 hodnoty, netto | \nFinan\u010dn\u00e9 n\u00e1stroje | \nPe\u0148a\u017en\u00fd kolater\u00e1l | \nNepe\u0148a\u017en\u00fd finan\u010dn\u00fd kolater\u00e1l | \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 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 3 859 | \n - | \n 3 859 | \n - | \n 4 375 | \n - | \n (516) | \n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 3 859 | \n - | \n 3 859 | \n - | \n 4 375 | \n - | \n (516) | \n\n\n\n\n\n\n\n
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\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 6 | \n - | \n 6 | \n 6 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 4 595 | \n - | \n 4 595 | \n - | \n 3 060 | \n - | \n 1 535 | \n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 4 601 | \n - | \n 4 601 | \n 6 | \n 3 060 | \n - | \n 1 535 | \n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \n | \n | \n | \nMo\u017en\u00fd efekt doh\u00f4d o zapo\u010d\u00edtan\u00ed | \n | \n | \n\u010cist\u00e9 hodnoty po mo\u017enom zapo\u010d\u00edtan\u00ed | \n\n\n\n\n\n\n\n
\n\n | \nHodnoty, brutto | \nZapo\u010d\u00edtan\u00e9 hodnoty, brutto | \nVyk\u00e1zan\u00e9 hodnoty, netto | \nFinan\u010dn\u00e9 n\u00e1stroje | \nPe\u0148a\u017en\u00fd kolater\u00e1l | \nNepe\u0148a\u017en\u00fd finan\u010dn\u00fd kolater\u00e1l | \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 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 17 | \n - | \n 17 | \n 50 | \n - | \n - | \n (33) | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 3 581 | \n - | \n 3 581 | \n - | \n 5 031 | \n - | \n (1 450) | \n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 3 598 | \n - | \n 3 598 | \n 50 | \n 5 031 | \n - | \n (1 483) | \n\n\n\n\n\n\n\n
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\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 50 | \n - | \n 50 | \n 50 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 5 857 | \n - | \n 5 857 | \n - | \n 3 490 | \n - | \n 2 367 | \n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 5 907 | \n - | \n 5 907 | \n 50 | \n 3 490 | \n - | \n 2 367 | \n\n\n\n\n\n\n\n
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31. Re\u00e1lna hodnota finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov
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Pod\u013ea IFRS 13 Oce\u0148ovanie re\u00e1lnou hodnotou je re\u00e1lna hodnota cena, ktor\u00e1 by sa z\u00edskala za predaj akt\u00edva
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alebo by bola zaplaten\u00e1 za prevod z\u00e1v\u00e4zku pri riadnej transakcii medzi \u00fa\u010dastn\u00edkmi trhu k d\u00e1tumu ocenenia.
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Skupina ur\u010duje re\u00e1lne hodnoty pou\u017eit\u00edm nasledovnej hierarchie met\u00f3d re\u00e1lnej hodnoty:
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\u2022 \u00darove\u0148 1: K\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre identick\u00fd n\u00e1stroj.
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\u2022 \u00darove\u0148 2: Oce\u0148ovacie techniky zalo\u017een\u00e9 na pozorovate\u013en\u00fdch vstupoch. T\u00e1to kateg\u00f3ria zah\u0155\u0148a
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n\u00e1stroje: k\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre podobn\u00e9 n\u00e1stroje, k\u00f3tovan\u00e9 ceny pre podobn\u00e9
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n\u00e1stroje na trhoch, ktor\u00e9 sa pova\u017euj\u00fa za menej akt\u00edvne, alebo in\u00e9 oce\u0148ovacie techniky, kde s\u00fa v\u0161etky
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v\u00fdznamn\u00e9 vstupy priamo alebo nepriamo pozorovate\u013en\u00e9 z trhov\u00fdch \u00fadajov.
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\u2022 \u00darove\u0148 3: Oce\u0148ovacie techniky pou\u017e\u00edvaj\u00face v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy. T\u00e1to kateg\u00f3ria
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zah\u0155\u0148a v\u0161etky n\u00e1stroje, pri ktor\u00fdch oce\u0148ovacie techniky obsahuj\u00fa vstupy, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na
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pozorovate\u013en\u00fdch \u00fadajoch a nepozorovate\u013en\u00e9 vstupy m\u00f4\u017eu ma\u0165 v\u00fdznamn\u00fd vplyv na ocenenie n\u00e1stroja.
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T\u00e1to kateg\u00f3ria zah\u0155\u0148a n\u00e1stroje, ktor\u00e9 s\u00fa ocenen\u00e9 na z\u00e1klade trhovej ceny pre podobn\u00e9 n\u00e1stroje, pre
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ktor\u00e9 je potrebn\u00e9 zoh\u013eadni\u0165 v\u00fdznamn\u00fa nepozorovate\u013en\u00fa \u00fapravu alebo predpoklad, aby sa zoh\u013eadnil
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rozdiel medzi n\u00e1strojmi.
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Re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov obchodovan\u00fdch na akt\u00edvnych trhoch sa stanovuj\u00fa
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na z\u00e1klade k\u00f3tovan\u00fdch trhov\u00fdch cien. Podiely vo fondoch sa oce\u0148uj\u00fa cenou z\u00edskanou od spr\u00e1vcovskej
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spolo\u010dnosti. Fondy nie s\u00fa k\u00f3tovan\u00e9. S\u00fa na ro\u010dnej b\u00e1ze pravidelne auditovan\u00e9. Ceny fondov s\u00fa stanovovan\u00e9
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pomocou NAV, pri\u010dom valua\u010dn\u00e9 techniky zodpovedaj\u00fa uveden\u00fdm hierarchi\u00e1m re\u00e1lnych hodn\u00f4t.
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Pre v\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa re\u00e1lna hodnota stanovuje pomocou oce\u0148ovac\u00edch met\u00f3d. Tieto
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oce\u0148ovacie techniky zah\u0155\u0148aj\u00fa \u010dist\u00fa s\u00fa\u010dasn\u00fa hodnotu a modely diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov,
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porovnate\u013en\u00e9 s podobn\u00fdmi n\u00e1strojmi, pre ktor\u00e9 existuje trh pozorovate\u013en\u00fdch cien a in\u00e9 oce\u0148ovacie modely.
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Predpoklady a vstupy pou\u017eit\u00e9 v oce\u0148ovac\u00edch technik\u00e1ch obsahuj\u00fa bezrizikov\u00e9 a benchmarkov\u00e9 \u00farokov\u00e9
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sadzby, \u00faverov\u00fd spread a ostatn\u00e9 pr\u00e9mie pou\u017eit\u00e9 pri odhadovan\u00ed diskontn\u00fdch sadzieb. Cie\u013eom oce\u0148ovac\u00edch
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techn\u00edk je ur\u010di\u0165 re\u00e1lnu hodnotu, ktor\u00e1 odzrkad\u013euje cenu finan\u010dn\u00e9ho n\u00e1stroja ku d\u0148u vykazovania a ktor\u00e1 by
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bola stanoven\u00e1 \u00fa\u010dastn\u00edkmi trhu za trhov\u00fdch podmienok
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Skupina pou\u017e\u00edva uzn\u00e1van\u00fd a roz\u0161\u00edren\u00fd model oce\u0148ovania na ur\u010denie re\u00e1lnej hodnoty be\u017en\u00fdch a
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jednoduch\u0161\u00edch finan\u010dn\u00fdch n\u00e1strojov, ako s\u00fa \u00farokov\u00e9 a menov\u00e9 swapy, ktor\u00e9 pou\u017e\u00edvaj\u00fa pozorovate\u013en\u00e9 trhov\u00e9
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\u00fadaje a ktor\u00e9 si vy\u017eaduj\u00fa men\u0161ie mana\u017e\u00e9rske \u00fasudky a odhady. Pozorovate\u013en\u00e9 ceny a vstupy do modelu s\u00fa
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na trhu zvy\u010dajne dostupn\u00e9 pre k\u00f3tovan\u00e9 dlhopisy a majetkov\u00e9 cenn\u00e9 papiere, deriv\u00e1ty obchodovan\u00e9 na
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burze a jednoduch\u00e9 mimoburzov\u00e9 deriv\u00e1ty. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov do
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modelu zni\u017euje potrebu mana\u017e\u00e9rskych \u00fasudkov a odhadov a tie\u017e zni\u017euje neistotu s\u00favisiacu s ur\u010den\u00edm re\u00e1lnych
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hodn\u00f4t. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov sa men\u00ed v z\u00e1vislosti od produktov a trhov a je
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n\u00e1chylnej\u0161ia na zmeny na z\u00e1klade \u0161pecifick\u00fdch udalost\u00ed a v\u0161eobecn\u00fdch podmienok na finan\u010dn\u00fdch trhoch.
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Modely zalo\u017een\u00e9 na \u010distej s\u00fa\u010dasnej hodnote pou\u017e\u00edva skupina na stanovenie re\u00e1lnej ceny pre dlhov\u00e9
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finan\u010dn\u00e9 n\u00e1stroje. Z\u00e1kladn\u00fdm odhadom tu vystupuje diskontn\u00e1 \u00farokov\u00e1 sadzba. Je stanoven\u00e1 na z\u00e1klade
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bezrizikovej trhovej \u00farokovej sadzby zodpovedaj\u00facej zostatkovej splatnosti dan\u00e9ho finan\u010dn\u00e9ho n\u00e1stroja a
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rizikovej prir\u00e1\u017eky. Rizikov\u00e1 prir\u00e1\u017eka je stanoven\u00e1 tak, aby bola konzistentn\u00e1 s be\u017enou trhovou praxou.
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Skupina odhaduje bud\u00face pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch n\u00e1strojov na z\u00e1klade zmluvn\u00fdch splatnost\u00ed. Re\u00e1lna
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hodnota finan\u010dn\u00e9ho z\u00e1v\u00e4zku s prvkom splatnosti na po\u017eiadanie nie je ni\u017e\u0161ia ako suma splatn\u00e1 na
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po\u017eiadanie, diskontovan\u00e1 od prv\u00e9ho d\u0148a, od ktor\u00e9ho m\u00f4\u017ee vznikn\u00fa\u0165 po\u017eiadavka na jej splatenie.
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Pre komplexnej\u0161ie n\u00e1stroje pou\u017e\u00edva skupina vlastn\u00e9 modely oce\u0148ovania, ktor\u00e9 s\u00fa zvy\u010dajne vyvinut\u00e9 zo
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v\u0161eobecne uzn\u00e1van\u00fdch modelov. Niektor\u00e9 alebo v\u0161etky v\u00fdznamn\u00e9 vstupy do t\u00fdchto modelov nemusia by\u0165
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pozorovate\u013en\u00e9 z trhu, ale s\u00fa odvoden\u00e9 z trhov\u00fdch cien alebo sadzieb, alebo s\u00fa odhadnut\u00e9 na z\u00e1klade
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predpokladov. Pr\u00edkladom n\u00e1stroja, ktor\u00fd zah\u0155\u0148a v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy, je n\u00e1stroj, ktor\u00fd obsahuje
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mimoburzov\u00e9 \u0161trukt\u00farovan\u00e9 deriv\u00e1ty, \u00favery a cenn\u00e9 papiere, pre ktor\u00e9 neexistuje akt\u00edvny trh. Oce\u0148ovacie
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modely, ktor\u00e9 pou\u017e\u00edvaj\u00fa v\u00fdznamn\u00e9 vstupy, si vy\u017eaduj\u00fa vy\u0161\u0161\u00ed stupe\u0148 mana\u017e\u00e9rskeho \u00fasudku a odhadov pri
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ur\u010dovan\u00ed re\u00e1lnej hodnoty. Mana\u017e\u00e9rske \u00fasudky a odhady sa zvy\u010dajne vy\u017eaduj\u00fa pri v\u00fdbere vhodn\u00e9ho modelu
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oce\u0148ovania, ur\u010den\u00ed o\u010dak\u00e1van\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00e9ho n\u00e1stroja, ur\u010den\u00ed
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pravdepodobnosti zlyhania protistrany a pred\u010dasn\u00e9ho splatenia a v\u00fdbere vhodnej diskontnej sadzby.
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Z\u00e1kladn\u00fdmi parametrami vstupuj\u00facimi do oce\u0148ovacieho modelu na stanovenie re\u00e1lnej ceny majetkov\u00fdch
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finan\u010dn\u00fdch n\u00e1strojov s\u00fa predikcia hospod\u00e1rskych v\u00fdsledkov a vlastn\u00e9ho imania spolo\u010dnosti, trhov\u00e9 n\u00e1sobky
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ukazovate\u013eov ako EBITDA, tr\u017eby a pod. pre porovnate\u013en\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa pravidelne zverej\u0148ovan\u00e9
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renomovan\u00fdmi spolo\u010dnos\u0165ami pre jednotliv\u00e9 sektory.
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Hoci s\u00fa tieto techniky oce\u0148ovania pova\u017eovan\u00e9 za vhodn\u00e9 a s\u00fa v s\u00falade s trhovou praxou, tak odhady v
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diskontnej \u00farokovej sadzbe a zmeny z\u00e1kladn\u00fdch predpokladov v bud\u00facich pe\u0148a\u017en\u00fdch tokoch ved\u00fa k
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rozdielnej v\u00fd\u0161ke re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov.
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Presuny finan\u010dn\u00fdch n\u00e1strojov medzi jednotliv\u00fdmi \u00farov\u0148ami m\u00f4\u017eu nasta\u0165, ak sa predov\u0161etk\u00fdm zmen\u00ed aktivita
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trhu.
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Skupina zriadila kontroln\u00fd syst\u00e9m v s\u00favislosti s ur\u010dovan\u00edm re\u00e1lnych hodn\u00f4t. Tento syst\u00e9m obsahuje produktov\u00fa
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kontroln\u00fa funkciu vykon\u00e1van\u00fa zamestnancami Odboru riadenia riz\u00edk a kapit\u00e1lu, ktor\u00e1 je nez\u00e1visl\u00e1 od front
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office mana\u017ementu. \u0160pecifick\u00e9 kontroly zah\u0155\u0148aj\u00fa overenie pozorovate\u013en\u00fdch cenov\u00fdch vstupov a
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prehodnotenie oce\u0148ovac\u00edch modelov, preverenie a schv\u00e1lenie procesu pre nov\u00e9 modely a zmeny
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modelov, kalibr\u00e1ciu a sp\u00e4tn\u00e9 testovanie modelov na z\u00e1klade pozorovan\u00fdch trhov\u00fdch transakci\u00ed, anal\u00fdzu a
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presk\u00famanie v\u00fdznamn\u00fdch denn\u00fdch pohybov v ocenen\u00ed a preverenie v\u00fdznamn\u00fdch nepozorovate\u013en\u00fdch
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vstupov a \u00faprav ocenenia.
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Vyk\u00e1zan\u00e9 hodnoty finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote pod\u013ea \u00farovne re\u00e1lnej hodnoty boli nasledovn\u00e9:
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| AKT\u00cdVA | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \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 FVPL | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n 3 604 | \n 3 448 | \n - | \n - | \n 3 604 | \n 3 448 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 96 402 | \n 95 056 | \n 35 938 | \n 163 124 | \n 350 | \n 335 | \n 132 690 | \n 258 515 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Z\u00c1V\u00c4ZKY | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n - | \n 744 | \n - | \n - | \n - | \n 744 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n - | \n - | \n 6 | \n 794 | \n - | \n - | \n 6 | \n 794 | \n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje ods\u00fahlasenie po\u010diato\u010dn\u00fdch a kone\u010dn\u00fdch zostatkov re\u00e1lnych hodn\u00f4t
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jednotliv\u00fdch kateg\u00f3ri\u00ed v \u00farovni 3:
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\n\n\n| tis. eur | \n1.1.2025 | \nZisk/ (strata) v PL | \nZisk/ (strata) v OCI | \nN\u00e1kup | \nSplatnos\u0165 a predaj | \nPresun do \u00farovne 3 | \nPresun z \u00farovne 3 | \n31.12.2025 | \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| Neobchodovate\u013en\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka poskytuje inform\u00e1ciu o presunoch invest\u00edci\u00ed medzi v\u0161etk\u00fdmi skupinami met\u00f3d
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oce\u0148ovania:
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\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 3 | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| AKT\u00cdVA | \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 FVOCI | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody do kateg\u00f3rie | \n 2 832 | \n - | \n - | \n - | \n 17 585 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody z kateg\u00f3rie | \n - | \n (2 832) | \n - | \n (7 691) | \n - | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 2 832 | \n (2 832) | \n - | \n (7 691) | \n 17 585 | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje odhadovan\u00e9 re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov skupiny, ktor\u00e9 nie
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s\u00fa oce\u0148ovan\u00e9 re\u00e1lnou hodnotou:
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\n\n\n| 31. december 2025 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n 173 294 | \n - | \n 173 294 | \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 amortizovanej hodnote | \n 4 061 261 | \n 4 020 432 | \n 787 608 | \n 21 489 | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 071 | \n 788 113 | \n 787 608 | \n 505 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 224 206 | \n 3 211 335 | \n - | \n - | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 20 984 | \n 20 984 | \n - | \n 20 984 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 004 395 | \n 4 005 046 | \n 40 000 | \n 3 965 046 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 742 496 | \n 40 000 | \n 3 702 496 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 188 895 | \n - | \n 188 895 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 73 655 | \n - | \n 73 655 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31. december 2024 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 528 100 | \n 528 100 | \n - | \n 528 100 | \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 amortizovanej hodnote | \n 3 739 543 | \n 3 867 628 | \n 757 698 | \n 39 093 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 016 | \n 673 515 | \n 670 232 | \n 3 283 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 010 934 | \n 3 171 520 | \n 87 466 | \n 13 217 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 22 593 | \n 22 593 | \n - | \n 22 593 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 094 140 | \n 4 096 740 | \n - | \n 4 096 740 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 763 924 | \n 3 766 524 | \n - | \n 3 766 524 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 295 137 | \n 295 137 | \n - | \n 295 137 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 35 079 | \n 35 079 | \n - | \n 35 079 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
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33. Riadenie riz\u00edk
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Najvy\u0161\u0161\u00edm org\u00e1nom riadenia riz\u00edk je Risk v\u00fdbor. Risk v\u00fdbor m\u00e1 celkov\u00fa zodpovednos\u0165 za zavedenie a doh\u013ead
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nad syst\u00e9mom riadenia riz\u00edk banky, s v\u00fdnimkou z\u00e1konn\u00fdch povinnost\u00ed, ktor\u00e9 ur\u010duj\u00fa za zodpovedn\u00e9
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predstavenstvo alebo dozorn\u00fa radu. Niektor\u00e9 pr\u00e1vomoci riadenia riz\u00edk s\u00fa delegovan\u00e9 na st\u00e1le pracovn\u00e9
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a poradn\u00e9 org\u00e1ny.
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Politika riadenia riz\u00edk skupiny vych\u00e1dza zo Strat\u00e9gie riadenia riz\u00edk ako z\u00e1kladn\u00e9ho dokumentu na riadenie riz\u00edk,
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ktor\u00e1 je n\u00e1sledne rozpracovan\u00e1 dokumentom Rizikov\u00fd apet\u00edt. Uveden\u00e9 dokumenty sa pravidelne
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prehodnocuj\u00fa a aktualizuj\u00fa, pri\u010dom ich znenie schva\u013euje predstavenstvo. Proces riadenia riz\u00edk je dynamick\u00fd
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a neust\u00e1le sa zdokona\u013euj\u00faci cyklick\u00fd proces identifik\u00e1cie, merania, monitorovania, kontroly a reportovania
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riz\u00edk v skupine. Na riadenie riz\u00edk, ktor\u00fdm je skupina vystaven\u00e1, s\u00fa definovan\u00e9 primeran\u00e9 limity a kontroly na
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sledovanie rizika a dodr\u017eiavanie limitov.
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Politika riadenia rizika a syst\u00e9my riadenia riz\u00edk sa pravidelne preveruj\u00fa, aby zoh\u013ead\u0148ovali legislat\u00edvne zmeny,
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zmeny podmienok na trhu, v produktoch a pon\u00fakan\u00fdch slu\u017eb\u00e1ch. Pomocou z\u00e1sad pre vzdel\u00e1vanie a
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riadenie sa skupina zameriava na v\u00fdvoj organizovan\u00e9ho a kon\u0161trukt\u00edvneho kontroln\u00e9ho prostredia, v ktorom
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v\u0161etci zamestnanci poznaj\u00fa svoje \u00falohy a povinnosti.
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Povinnosti a pr\u00e1va V\u00fdboru pre audit zast\u00e1va dozorn\u00e1 rada a je zodpovedn\u00e1 za sledovanie efekt\u00edvnosti
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vn\u00fatorn\u00fdch kontrol a syst\u00e9mu riadenia rizika. Jeho \u010dinnos\u0165ou je previerka nez\u00e1vislosti extern\u00e9ho auditu a
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vyhodnocovanie zisten\u00ed pri \u00fa\u010dtovn\u00fdch z\u00e1vierkach podliehaj\u00facich extern\u00e9mu auditu. Monitoruje
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dodr\u017eiavanie pravidiel finan\u010dn\u00e9ho \u00fa\u010dtovn\u00edctva skupiny. V\u00fdboru pre audit v t\u00fdchto funkci\u00e1ch asistuje odbor
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vn\u00fatornej kontroly a auditu.
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Skupina je vystaven\u00e1 najm\u00e4 t\u00fdmto hlavn\u00fdm rizik\u00e1m:
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\u2022 \u00faverov\u00e9 riziko;
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\u2022 riziko likvidity;
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\u2022 trhov\u00e9 riziko;
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\u2022 opera\u010dn\u00e9 riziko;
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\u2022 riziko vyrovnania.
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34. \u00daverov\u00e9 riziko
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\u00daverov\u00e9 riziko predstavuje riziko finan\u010dnej straty pri nedodr\u017ean\u00ed zmluvn\u00fdch podmienok dl\u017en\u00edkom alebo
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protistranou a vznik\u00e1 pri finan\u010dn\u00fdch akt\u00edvach skupiny \u2013 najm\u00e4 z \u00faverov a preddavkov, dlhov\u00fdch cenn\u00fdch
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papierov a pods\u00favahov\u00fdch expoz\u00edci\u00ed. Na \u00fa\u010dely vykazovania riadenia rizika berie skupina do \u00favahy a zah\u0155\u0148a
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v\u0161etky aspekty anga\u017eovanosti v \u00faverovom riziku (ako riziko finan\u010dn\u00fdch \u0165a\u017ekost\u00ed dl\u017en\u00edka, zlyhanie mana\u017ementu,
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riziko krajiny, stanovenie hodnoty zabezpe\u010denia, riziko odvetvia a koncentr\u00e1cie).
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Riadenie \u00faverov\u00e9ho rizika patr\u00ed do zodpovednosti Risk Management Unit. Predstavenstvo delegovalo
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zodpovednos\u0165 za doh\u013ead nad kreditn\u00fdm rizikom v s\u00falade s kompeten\u010dn\u00fdm poriadkom.
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Riadenie \u00faverov\u00e9ho rizika zah\u0155\u0148a:
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\u2022 preverenie bonity klienta;
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\u2022 stanovenie limitov na klientov, resp. skupiny prepojen\u00fdch subjektov vr\u00e1tane sledovania koncentr\u00e1cie
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v portf\u00f3liu;
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\u2022 stanovenie cie\u013eov\u00fdch hodn\u00f4t pre koncentr\u00e1cie korpor\u00e1tncyh obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom ;
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\u2022 zmier\u0148ovanie rizika prij\u00edman\u00edm r\u00f4znych foriem zabezpe\u010denia;
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\u2022 priebe\u017en\u00e9 sledovanie v\u00fdvoja \u00faverov\u00e9ho portf\u00f3lia a prij\u00edmanie opatren\u00ed na minimalizovanie mo\u017en\u00fdch
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str\u00e1t.
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Za \u00fa\u010delom minimaliz\u00e1cie \u00faverov\u00e9ho rizika pri poskytovan\u00ed a po\u010das \u017eivota \u00faverov\u00fdch obchodov skupina
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hodnot\u00ed bonitu klienta/obchodu prostredn\u00edctvom ratingov\u00e9ho n\u00e1stroja s nastaven\u00edm diferencovan\u00fdch
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parametrov pre jednotliv\u00e9 segmenty klientov. Skupina disponuje r\u00f4znymi ratingov\u00fdmi modelmi, v z\u00e1vislosti od
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typu obchodu.
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\n\n\n\n\n\n\n\n\n\n\n\n
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Skupina pri anal\u00fdze klienta/obchodu vyu\u017e\u00edva:
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\u2022 rating klientov;
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\u2022 n\u00e1stroj na hodnotenie projektu;
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\u2022 sk\u00f3ring pre retailov\u00e9 \u00favery.
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Proces schva\u013eovania akt\u00edvnych bankov\u00fdch obchodov obsahuje prehodnotenie individu\u00e1lneho \u017eiadate\u013ea o
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akt\u00edvny bankov\u00fd obchod, \u00faverov\u00e9ho limitu na protistranu a zabezpe\u010denia za \u00fa\u010delom zmier\u0148ovania rizika.
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Skupina pravidelne sleduje v\u00fdvoj portf\u00f3lia akt\u00edvnych bankov\u00fdch obchodov na ro\u010dnej b\u00e1ze, v pr\u00edpade
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potreby \u010dastej\u0161ie, aby zabezpe\u010dila mo\u017enos\u0165 v\u010dasn\u00e9ho zasiahnutia za \u00fa\u010delom minimaliz\u00e1cie potenci\u00e1lnych
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riz\u00edk.
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Pre minimaliz\u00e1ciu \u00faverov\u00e9ho rizika pou\u017e\u00edva skupina nasleduj\u00face druhy limitov:
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\u2022 limity majetkovej anga\u017eovanosti klienta, resp. skupiny hospod\u00e1rsky prepojen\u00fdch os\u00f4b;
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\u2022 limity na banky;
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\u2022 cie\u013eov\u00e9 hodnoty pre koncentr\u00e1cie korpor\u00e1tnych obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom;
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\u2022 cie\u013eov\u00e9 hodnoty pre vybran\u00e9 parametre retailov\u00e9ho portf\u00f3lia.
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Dodr\u017eiavanie limitov a cie\u013eov\u00fdch hodn\u00f4t skupina priebe\u017ene monitoruje, vyhodnocuje a premieta do svojej
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\u010dinnosti.
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Nasleduj\u00face tabu\u013eky sumarizuj\u00fa sektorov\u00fa a geografick\u00fa koncentr\u00e1ciu finan\u010dn\u00fdch akt\u00edv v amortizovanej hodnote, finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch re\u00e1lnou hodnotu cez
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ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku a pods\u00favahov\u00e9 expoz\u00edcie (v hrubej hodnote):
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\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n 384 | \n 60 384 | \n 87 071 | \n 88 235 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n 8 755 | \n 13 509 | \n - | \n 4 943 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n 211 702 | \n 200 402 | \n 9 331 | \n 19 612 | \n 30 000 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n - | \n - | \n 82 145 | \n 178 999 | \n - | \n - | \n 7 194 | \n 11 601 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| A Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov | \n - | \n - | \n 8 375 | \n 20 796 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| B \u0164a\u017eba a dob\u00fdvanie | \n - | \n - | \n 10 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| C Priemyseln\u00e1 v\u00fdroba | \n - | \n - | \n 5 654 | \n 14 407 | \n - | \n - | \n 13 | \n 17 | \n 343 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| D Dod\u00e1vka elektriny, plynu, pary a studen\u00e9ho vzduchu | \n - | \n - | \n 3 079 | \n 2 907 | \n - | \n - | \n 75 | \n 75 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| E Dod\u00e1vka vody | \n - | \n - | \n 212 | \n 585 | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| F Stavebn\u00edctvo | \n - | \n - | \n 8 457 | \n 10 205 | \n - | \n - | \n 59 | \n 352 | \n 12 | \n 101 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| G Ve\u013ekoobchod a maloobchod | \n - | \n - | \n 17 497 | \n 16 284 | \n - | \n - | \n 741 | \n 639 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| H Doprava a skladovanie | \n - | \n - | \n 2 097 | \n 2 051 | \n - | \n - | \n 11 | \n 10 | \n 3 | \n 3 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| I Ubytovacie a stravovacie slu\u017eby | \n - | \n - | \n 2 729 | \n 2 609 | \n - | \n - | \n 5 | \n 33 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J Inform\u00e1cie a komunik\u00e1cia | \n - | \n - | \n 516 | \n 445 | \n - | \n - | \n 912 | \n 2 793 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| K Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti | \n - | \n - | \n 430 | \n 396 | \n - | \n - | \n - | \n 8 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| L \u010cinnosti v oblasti nehnute\u013enost\u00ed | \n - | \n - | \n 19 652 | \n 95 728 | \n - | \n - | \n 5 317 | \n 7 620 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| M Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti | \n - | \n - | \n 2 364 | \n 6 456 | \n - | \n - | \n 50 | \n 50 | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N Administrat\u00edvne a podporn\u00e9 slu\u017eby | \n - | \n - | \n 9 908 | \n 5 089 | \n - | \n - | \n 4 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| O Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| P Vzdel\u00e1vanie | \n - | \n - | \n 170 | \n 102 | \n - | \n - | \n 4 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Q Zdravotn\u00edctvo a soci\u00e1lna pomoc | \n - | \n - | \n 78 | \n 68 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| R Umenie, z\u00e1bava a rekre\u00e1cia | \n - | \n - | \n 215 | \n 195 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| S Ostatn\u00e9 \u010dinnosti slu\u017eieb | \n - | \n - | \n 702 | \n 676 | \n - | \n - | \n 3 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n - | \n - | \n 3 059 134 | \n 2 691 590 | \n - | \n - | \n 66 692 | \n 103 347 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 bankov\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Slovensk\u00e1 republika | \n 759 035 | \n 659 483 | \n 3 139 210 | \n 2 865 845 | \n 84 234 | \n 97 850 | \n 73 883 | \n 114 903 | \n 358 | \n 377 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cesk\u00e1 republika | \n - | \n - | \n 80 926 | \n 109 162 | \n - | \n - | \n 1 | \n 27 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cyprus | \n - | \n - | \n 47 358 | \n 65 047 | \n - | \n - | \n 30 000 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Luxembursko | \n 1 178 | \n 1 239 | \n 85 304 | \n 92 560 | \n 9 331 | \n 9 569 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Franc\u00fazsko | \n - | \n - | \n 6 755 | \n 9 722 | \n - | \n - | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Holandsko | \n 506 | \n 2 109 | \n 2 001 | \n 2 000 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loty\u0161sko | \n 2 076 | \n 2 102 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Litva | \n 9 853 | \n 9 917 | \n - | \n - | \n 2 837 | \n 2 748 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Belgicko | \n 10 478 | \n 10 603 | \n 384 | \n 384 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00cdrsko | \n 10 466 | \n 10 583 | \n 8 | \n 9 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rumunsko | \n 10 099 | \n 10 191 | \n 3 | \n 6 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Po\u013esko | \n - | \n - | \n 2 | \n 2 | \n - | \n 2 623 | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u0160v\u00e9dsko | \n - | \n - | \n - | \n | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 422 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 krajiny | \n 12 711 | \n - | \n 169 | \n 147 | \n - | \n - | \n 2 | \n 12 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Ratingov\u00fd syst\u00e9m
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Skupina vyu\u017e\u00edva ratingov\u00fd syst\u00e9m na hodnotenie v\u00fdkazov spolo\u010dnost\u00ed. Ratingov\u00fd syst\u00e9m vyhodnocuje
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kvantitat\u00edvne a kvalitat\u00edvne ukazovatele ekonomick\u00fdch \u010dinnost\u00ed (napr. ukazovate\u013e likvidity, rentability,
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zadl\u017eenia at\u010f.) a porovn\u00e1va ich na subjekt\u00edvne hodnotenia klienta zo strany skupiny. Skupina zarad\u00ed klienta
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do stup\u0148a ratingu od najlep\u0161ieho po najhor\u0161ieho, pri\u010dom najhor\u0161\u00ed stupe\u0148 znamen\u00e1 najvy\u0161\u0161iu
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pravdepodobnos\u0165 zlyhania klienta. Skupina m\u00e1 vytvoren\u00fd proces stanovenia a pravidelnej aktualiz\u00e1cie
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ratingu a proces kontroly pride\u013eovania ratingu vo vn\u00fatorn\u00fdch predpisoch.
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Skupina vyu\u017e\u00edva intern\u00e9 ratingy ktor\u00e9 zoh\u013ead\u0148uj\u00fa pravdepodobnos\u0165 zlyhania individu\u00e1lnych protistr\u00e1n, pri\u010dom
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intern\u00e9 ratingov\u00e9 modely s\u00fa prisp\u00f4soben\u00e9 r\u00f4znym skupin\u00e1m protistr\u00e1n. Do ratingov\u00e9ho syst\u00e9mu vstupuj\u00fa
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inform\u00e1cie \u0161pecifick\u00e9 pre dl\u017en\u00edka a samotn\u00fd obchod v \u010dase hodnotenia obchodu (ako napr\u00edklad dostupn\u00fd
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pr\u00edjem, zabezpe\u010denie poh\u013ead\u00e1vky, obrat a typ odvetvia). Tieto inform\u00e1cie s\u00fa doplnen\u00e9 extern\u00fdmi d\u00e1tami
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ako napr\u00edklad d\u00e1tami z \u00faverov\u00fdch registrov v pr\u00edpade retailov\u00fdch klientov. \u010ealej syst\u00e9m umo\u017e\u0148uje
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zapracova\u0165 do v\u00fdsledn\u00e9ho ratingu aj odborn\u00fd odhad, \u010d\u00edm mo\u017eno zoh\u013eadni\u0165 inform\u00e1cie, ktor\u00e9 nie s\u00fa
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zachyten\u00e9 v ostatn\u00fdch vstupn\u00fdch d\u00e1tach.
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Ratingov\u00e9 modely s\u00fa pravidelne validovan\u00e9 a kalibrovan\u00e9, aby zoh\u013ead\u0148ovali najnov\u0161ie o\u010dak\u00e1vania
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vypl\u00fdvaj\u00face z pozorovan\u00fdch zlyhan\u00ed.
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Nasleduj\u00faca tabu\u013eka zobrazuje priradenie extern\u00fdch a intern\u00fdch ratingov k jednotliv\u00fdm stup\u0148om kreditn\u00e9ho
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rizika:
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\n\n\n| Kreditn\u00e9 riziko | \n Extern\u00fd rating Moody\u00b4s | \n Intern\u00fd rating korpor\u00e1t | \nIntern\u00fd rating retail | \n1YPD | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| N\u00edzke kreditn\u00e9 riziko | \nAaa-Aa3 | \n1 \u2013 3 | \n A1 \u2013 A3 | \n0,20 % \u2013 1,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nA1-A3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBaa1-Baa3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBa1-Ba2 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nBa3 | \n4A \u2013 5C | \n B1 \u2013 C1 | \n2,00 % \u2013 8,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nB1-B3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nCaa1 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCaa2-Caa3 | \n6 \u2013 8 | \n C2 \u2013 C3 | \n12,00 % \u2013 35,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCa-C | \n | \n D \u2013 F | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \nD | \n9 \u2013 10 | \n Default | \n100 % | \n\n\n\n\n\n\n\n\n\n
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Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t
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IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje stanovuje trojstup\u0148ov\u00fd model znehodnotenia zalo\u017een\u00fd na zmene \u00faverovej kvality
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od prvotn\u00e9ho vyk\u00e1zania:
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\u2022 Stupe\u0148 1: Finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je znehodnoten\u00fd pri prvotnom vyk\u00e1zan\u00ed, je zaraden\u00fd do stup\u0148a 1
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a jeho \u00faverov\u00e9 riziko je priebe\u017ene monitorovan\u00e9 skupinou. Sem s\u00fa zaraden\u00e9 aj v\u0161etky finan\u010dn\u00e9
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n\u00e1stroje, u ktor\u00fdch nedo\u0161lo od momentu prvotn\u00e9ho vyk\u00e1zania k v\u00fdznamn\u00e9mu n\u00e1rastu \u00faverov\u00e9ho
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rizika.
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\u2022 Stupe\u0148 2: V pr\u00edpade identifik\u00e1cie v\u00fdrazn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (\u201eSICR\u201c) od prvotn\u00e9ho vyk\u00e1zania
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alebo ak skupina nem\u00e1 inform\u00e1cie o ratingu pri prvotnom vyk\u00e1zan\u00ed, finan\u010dn\u00e9 akt\u00edvum je presunut\u00e9 do
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stup\u0148a 2, av\u0161ak st\u00e1le sa nepoklad\u00e1 za \u00faverovo znehodnoten\u00e9.
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\u2022 Stupe\u0148 3: Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, je presunut\u00fd do stup\u0148a 3.
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ECL finan\u010dn\u00fdch akt\u00edv v stupni 1 je oce\u0148ovan\u00e9 v hodnote rovnaj\u00facej sa tej \u010dasti o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch
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str\u00e1t po\u010das celej \u017eivotnosti vypl\u00fdvaj\u00face z pr\u00edpadov zlyhania, ku ktor\u00fdm m\u00f4\u017ee potenci\u00e1lne d\u00f4js\u0165 po\u010das
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nasleduj\u00facich 12 mesiacov od d\u00e1tumu vykazovania. ECL akt\u00edv v stupni 2 alebo stupni 3 je oce\u0148ovan\u00e9 na
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z\u00e1klade o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t po\u010das celej \u017eivotnosti. Skupina m\u00e1 zadefinovan\u00e9 n\u00e1pravn\u00e9 obdobie
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pre n\u00e1vrat zo stup\u0148a 3 do stup\u0148a 2 a zo stup\u0148a 2 do stup\u0148a 1. Priamy presun stup\u0148a 3 do stup\u0148a 1 nie je
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povolen\u00fd, s v\u00fdnimkou \u00faverov vo\u010di fyzick\u00fdm osob\u00e1m bez forbearance pr\u00edznaku.
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K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva (\u201ePOCI\u201c) s\u00fa tak\u00e9 finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa
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\u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ECL k nim je v\u017edy oce\u0148ovan\u00e9 na z\u00e1klade celo\u017eivotnej straty.
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V\u0161eobecn\u00fd pr\u00edstup pri oce\u0148ovan\u00ed ECL je, \u017ee by mal bra\u0165 do \u00favahy inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165.
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Skupina stanovila \u00farove\u0148 v\u00fdznamnosti vo v\u00fd\u0161ke 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025: 300 tis.
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eur). Finan\u010dn\u00e9 akt\u00edva s expoz\u00edciou rovnou alebo vy\u0161\u0161ou ako 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil
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31. decembra 2024: 300 tis. eur) sa pri zara\u010fovan\u00ed do stup\u0148ov posudzuj\u00fa individu\u00e1lne pri zara\u010fovan\u00ed do
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jednotliv\u00fdch stup\u0148ov.
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Rovnak\u00fd pr\u00edstup sa pou\u017e\u00edva pri oce\u0148ovan\u00ed rezerv k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch
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\u00faverov\u00fdch a ostatn\u00fdch pr\u00eds\u013eubov a z\u00e1ruk.
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K\u013e\u00fa\u010dov\u00e9 \u00fasudky a predpoklady prijat\u00e9 skupinou pri rie\u0161en\u00ed po\u017eiadaviek \u0161tandardu s\u00fa uveden\u00e9 v \u010fal\u0161om texte.
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V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika
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Skupina predpoklad\u00e1, \u017ee finan\u010dn\u00e9 akt\u00edvum zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, ke\u010f je
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splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych, kvalitat\u00edvnych alebo ochrann\u00fdch krit\u00e9ri\u00ed:
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i. Kvantitat\u00edvne krit\u00e9ri\u00e1:
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Zost\u00e1vaj\u00face PD po\u010das celej \u017eivotnosti v \u010dase vykazovania vzr\u00e1stlo oproti o\u010dak\u00e1van\u00e9mu zost\u00e1vaj\u00facemu PD
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po\u010das celej \u017eivotnosti v \u010dase prv\u00e9ho vyk\u00e1zania a prekro\u010dilo pr\u00edslu\u0161n\u00fa hrani\u010dn\u00fa hodnotu.
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Tieto hrani\u010dn\u00e9 hodnoty s\u00fa ur\u010den\u00e9 samostatne pre retailov\u00e9 a korpor\u00e1tne portf\u00f3li\u00e1 na z\u00e1klade posudzovania
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zmeny PD po\u010das celej \u017eivotnosti, ktor\u00e1 predch\u00e1dzala tomu, aby sa n\u00e1stroj stal probl\u00e9mov\u00fdm.
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Ochrann\u00e9 krit\u00e9rium sa uplatn\u00ed vtedy, a finan\u010dn\u00e9 akt\u00edvum sa pova\u017euje \u017ee zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie
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\u00faverov\u00e9ho rizika, ke\u010f je dl\u017en\u00edk v ome\u0161kan\u00ed so svojimi zmluvn\u00fdmi platbami viac ako 30 dn\u00ed. Skupina nevyu\u017e\u00edva
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v\u00fdnimku n\u00edzkeho \u00faverov\u00e9ho rizika pri \u017eiadnom finan\u010dnom n\u00e1stroji.
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Pre retailov\u00e9 portf\u00f3li\u00e1 sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
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\u2022 zhor\u0161enie intern\u00e9ho ratingu o viac ako jednu ratingov\u00fa triedu na expoz\u00edci\u00e1ch star\u00fdch minim\u00e1lne 12
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mesiacov;
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\u2022 forbearance pr\u00edznak.
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Pre korpor\u00e1tne portf\u00f3lia sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
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\u2022 zhor\u0161enie intern\u00e9ho ratingu na rating 7 a hor\u0161\u00ed;
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\u2022 forbearance pr\u00edznak;
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\u2022 neplnenie finan\u010dn\u00fdch kovenantov.
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ii. Kvalitat\u00edvne krit\u00e9ri\u00e1:
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Skupina pou\u017e\u00edva nasleduj\u00face indik\u00e1tory s cie\u013eom pos\u00fadenia, \u010di do\u0161lo k SICR:
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\u2022 dl\u017en\u00edk poru\u0161il finan\u010dn\u00e9 kovenanty alebo zmluvu;
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\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v prev\u00e1dzkov\u00fdch v\u00fdsledkoch dl\u017en\u00edka;
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\u2022 negat\u00edvne inform\u00e1cie o dl\u017en\u00edkovi z extern\u00fdch zdrojov;
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\u2022 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v obchodn\u00fdch, finan\u010dn\u00fdch a/alebo hospod\u00e1rskych podmienkach,
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v ktor\u00fdch dl\u017en\u00edk p\u00f4sob\u00ed;
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\u2022 v\u00fdznamn\u00e1 zmena v hodnote zabezpe\u010denia (len v pr\u00edpade zabezpe\u010den\u00fdch n\u00e1strojov), \u010do by mohla
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zv\u00fd\u0161i\u0165 riziko zlyhania;
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\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 \u00fa\u013eava, re\u0161trukturaliz\u00e1cia alebo zmena v spl\u00e1tkovom kalend\u00e1ri.
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Zhodnotenie SICR individu\u00e1lne posudzovan\u00fdch expoz\u00edci\u00ed sa vykon\u00e1va na \u00farovni protistrany priebe\u017ene. Krit\u00e9ri\u00e1
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pou\u017e\u00edvan\u00e9 na identifik\u00e1ciu SICR s\u00fa aspo\u0148 raz za rok prehodnocovan\u00e9 z d\u00f4vodu pos\u00fadenia ich vhodnosti.
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Defin\u00edcia zlyhan\u00fdch a \u00faverovo znehodnoten\u00fdch finan\u010dn\u00fdch akt\u00edv
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Skupina definuje finan\u010dn\u00e9 akt\u00edvum ako zlyhan\u00e9, ako je to plne v s\u00falade s defin\u00edciou \u00faverov\u00e9ho
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znehodnotenia, ke\u010f do\u0161lo k jednej alebo viacer\u00fdm udalostiam, ktor\u00e9 maj\u00fa \u0161kodliv\u00fd vplyv na odhadovan\u00e9
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bud\u00face pe\u0148a\u017en\u00e9 toky tohto finan\u010dn\u00e9ho akt\u00edva.
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Retail:
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i. Poh\u013ead\u00e1vka je pova\u017eovan\u00e1 za zlyhan\u00fa ak je viac ne\u017e 90 dn\u00ed po term\u00edne splatnosti, pri\u010dom hranica
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v\u00fdznamnosti je nastaven\u00e1 na 100 eur alebo 1,00 % zo sumy s\u00favahovej anga\u017eovanosti dl\u017en\u00edka na
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danej poh\u013ead\u00e1vke.
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ii. \u00daver bol zosplatnen\u00fd.
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iii. Poh\u013ead\u00e1vka je nepovolen\u00fdm debetn\u00fdm zostatkom na osobnom \u00fa\u010dte v pr\u00edpade, \u017ee na \u00fa\u010dte nie je
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nastaven\u00fd limit povolen\u00e9ho pre\u010derpania.
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iv. Suma zlyhan\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka s ome\u0161kan\u00edm viac ako 90 dn\u00ed prekra\u010duje 20 percent sumy
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v\u0161etk\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka.
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v. Ide o probl\u00e9mov\u00fd \u00faver, na ktor\u00fd bola poskytnut\u00e1 \u00fa\u013eava (forborne non-performing).
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Non-retail:
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Posudzovan\u00e9 na z\u00e1klade 2 typov krit\u00e9ri\u00ed:
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i. Krit\u00e9ri\u00e1, ak s\u00fa skupinou identifikovan\u00e9, poh\u013ead\u00e1vka sa okam\u017eite st\u00e1va zlyhanou:
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\u2022 Poh\u013ead\u00e1vka, ktor\u00e1 sp\u013a\u0148a prah z\u00e1va\u017enosti, t. j. suma v\u0161etk\u00fdch kreditn\u00fdch z\u00e1v\u00e4zkov dl\u017en\u00edka po
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term\u00edne splatnosti vo\u010di banke, materskej spolo\u010dnosti alebo ktorejko\u013evek z jej dc\u00e9rskych
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spolo\u010dnosti, je v\u00e4\u010d\u0161ia ako 500 eur alebo je v\u00e4\u010d\u0161ia ako 1,00 % z celkov\u00e9ho z\u00e1v\u00e4zku dl\u017en\u00edka,
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po dobu 90 po sebe nasleduj\u00facich dn\u00ed.
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\u2022 Dl\u017en\u00edk vyhl\u00e1sil bankrot alebo in\u00fa formu reorganiz\u00e1cie.
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\u2022 Dl\u017en\u00edk po\u017eiadal banku o \u00fa\u013eavu z ekonomick\u00fdch alebo zmluvn\u00fdch d\u00f4vodov, ktor\u00e9 s\u00favisia s
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finan\u010dn\u00fdmi \u0165a\u017ekos\u0165ami dl\u017en\u00edka a zrejm\u00fdm v\u00fdrazn\u00fdm zn\u00ed\u017een\u00edm kvality \u00faveru.
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\u2022 \u00daver bol zosplatnen\u00fd.
\n
\u2022 Pr\u00edpady podvodov.
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\n
ii. Krit\u00e9ria, ktor\u00e9 s\u00fa predmetom kvalifikovan\u00e9ho pos\u00fadenia v skupine, \u010di je poh\u013ead\u00e1vka zlyhan\u00e1:
\n
\n
\u2022 Poh\u013ead\u00e1vka je po splatnosti (do 90 dn\u00ed).
\n
\u2022 Skupina uzn\u00e1 \u0161pecifick\u00fa \u00fapravu \u00faveru vypl\u00fdvaj\u00facu zo zrejm\u00e9ho v\u00fdrazn\u00e9ho zn\u00ed\u017eenia kvality
\n
\u00faveru.
\n
\u2022 Pr\u00edznaky znehodnotenia, ktor\u00e9 ved\u00fa k predpokladu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje kreditn\u00e9 z\u00e1v\u00e4zky
\n
vo\u010di skupine v plnej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony, ak\u00fdmi je napr\u00edklad
\n
realiz\u00e1cia zabezpe\u010denia.
\n
\u2022 V\u00fdznamn\u00e9 znehodnotenie k\u013e\u00fa\u010dov\u00e9ho zabezpe\u010denia \u00faveru.
\n
\u2022 Zlyhanie dl\u017en\u00edka v inej finan\u010dnej in\u0161tit\u00facii alebo zlyhanie inej poh\u013ead\u00e1vky toho ist\u00e9ho klienta
\n
v skupine.
\n
\u2022 Ak\u00e9ko\u013evek in\u00e9 varovn\u00e9 pr\u00edznaky identifikovan\u00e9 v procese monitoringu klienta a
\n
anga\u017eovanosti, ktor\u00e9 pod\u013ea hodnotenia banky poved\u00fa k tomu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje
\n
kreditn\u00e9 z\u00e1v\u00e4zky vo\u010di skupine v planej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony na
\n
zabezpe\u010denie n\u00e1vratnosti \u00faveru.
\n
\n
Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165
\n
Pos\u00fadenie SICR, ako aj v\u00fdpo\u010det ECL, obsahuj\u00fa nasleduj\u00face inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 (forward
\n
looking information, FLI):
\n
\n
i. Individu\u00e1lne posudzovan\u00e9 expoz\u00edcie
\n
Vzh\u013eadom na po\u010detnos\u0165 a vysok\u00fa r\u00f4znorodos\u0165 korpor\u00e1tnych expoz\u00edci\u00ed, skupina neidentifikovala spo\u013eahliv\u00fa
\n
korel\u00e1ciu medzi makroekonomick\u00fdmi ukazovate\u013emi a ECL. Pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre
\n
individu\u00e1lne posudzovan\u00e9 expoz\u00edcie by viedlo k neobjekt\u00edvnym v\u00fdsledkom vzh\u013eadom na nedostatok
\n
spo\u013eahlivej korel\u00e1cie, a preto skupina dospela k z\u00e1veru, \u017ee pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 nie
\n
je vhodn\u00e9 pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie. Skupina preto pr\u00edpadn\u00fd vplyv makroekonomick\u00fdch
\n
zmien posudzuje na \u00farovni jednotliv\u00fdch \u00faverov pri ich pravidelnom monitorovan\u00ed a ak\u00e9ko\u013evek pr\u00edpadn\u00e9
\n
vplyvy s\u00fa zoh\u013eadnen\u00e9 pri modelovan\u00ed o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov.
\n
\n
Skupina pravidelne minim\u00e1lne raz ro\u010dne realizuje detailn\u00fd monitoring ka\u017ed\u00e9ho korpor\u00e1tneho klienta. V r\u00e1mci
\n
tejto rev\u00edzie sa prehodnocuj\u00fa v\u0161etky aspekty \u00faverov\u00e9 vz\u0165ahu, od posudzovanie obchodn\u00e9ho modelu,
\n
finan\u010dnej situ\u00e1cie, prehodnocovanie zabezpe\u010denie, vyhodnocovanie plnenia zmluvn\u00fdch podmienok.
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\n\n
ii. Portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie
\n
Skupina pri pos\u00faden\u00ed v\u00fd\u0161ky o\u010dak\u00e1vanej straty portf\u00f3liov\u00fdch expoz\u00edci\u00ed zoh\u013ead\u0148uje odhadovan\u00e9 bud\u00face
\n
ekonomick\u00e9 podmienky. Toto je dosiahnut\u00e9 vhodnou \u00fapravou PD hodn\u00f4t prostredn\u00edctvom multiplik\u00e1tora.
\n
Nastavenie FLI pozost\u00e1va z ur\u010denia hodn\u00f4t dvoch parametrov:
\n
\n
\u2022 koeficientu nav\u00fd\u0161enia 12-mesa\u010dn\u00fdch margin\u00e1lnych PD hodn\u00f4t,
\n
\u2022 po\u010dtu mesiacov, po\u010das ktor\u00fdch d\u00f4jde k n\u00e1vratu na p\u00f4vodn\u00e9 PD hodnoty.
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\n
K 31. decembru 2025 nastavenie parametrov FLI pre retailov\u00e9 portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie vych\u00e1dza
\n
z predpokladu zhor\u0161enia makroekonomickej situ\u00e1cie na Slovensku. Skupina implementovala Merton-Vasicek
\n
model na vyhodnotenie v\u00fdznamn\u00fdch makroekonomick\u00fdch vplyvov.
\n
\n
Skupina pre \u00fa\u010dely modelovania vplyvu makro premenn\u00fdch na pravdepodobnos\u0165 zlyhania vych\u00e1dza z
\n
dostupn\u00fdch \u010dasov\u00fdch radov zverejnen\u00fdch \u0161tatistick\u00fdm \u00faradom SR, ECB a agent\u00farou ARDAL. Konkr\u00e9tne
\n
analyzovan\u00e9 premenn\u00e9 a ich lagging ekvivalenty: nezamestnanos\u0165, infl\u00e1cia, HDP, z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba,
\n
priemern\u00e9 kup\u00f3ny \u0161t\u00e1tnych slovensk\u00fdch dlhopisoch pre jednotliv\u00e9 roky, EURIBOR sadzby, dummy premenn\u00e9.
\n
Na z\u00e1klade v\u00fdsledkov \u0161tatistick\u00fdch met\u00f3d fin\u00e1lny model obsahuje pr\u00e1ve jednu premenn\u00fa nezamestnanos\u0165.
\n
Modely s viacer\u00fdmi premenn\u00fdmi a ich interakciami s\u00fa bu\u010f nev\u00fdznamn\u00e9 alebo v\u00fdsledok koeficientov
\n
premenn\u00fdch je neinterpretovate\u013en\u00fd pr\u00edpadne kontraintuit\u00edvny.
\n
\n
Skupina pou\u017eila v\u00e1\u017een\u00fd priemer miery nezamestnanosti vo v\u00fd\u0161ke 5,97 % na tri scen\u00e1re makroekonomick\u00e9ho
\n
v\u00fdvoja s nasleduj\u00facimi vstupn\u00fdmi hodnotami a v\u00e1hami:
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\n
\n
\n\n\n| \u2022 | \nz\u00e1kladn\u00fd; 80,00 %; 6,10 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \npozit\u00edvny; 10,00 %; 5,20 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \nnegat\u00edvny; 10,00 %; 6,00 % | \n\n\n\n\n\n\n\n\n\n
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V\u00fdsledn\u00fd dopad na pravdepodobnos\u0165 zlyhania spl\u00e1cania pre retailov\u00fdch klientov je relat\u00edvny n\u00e1rast 7,50 %
\n
pre v\u0161etky retailov\u00e9 ratingov\u00e9 kateg\u00f3rie.
\n
\n
Skupina pre v\u00e1\u017een\u00fd priemer cez jednotliv\u00e9 scen\u00e1re pou\u017eila predikcie z\u00e1kladn\u00e9ho scen\u00e1ra z NBS publikovan\u00e9
\n
v decembri 2025 a intern\u00e9 odhady premenn\u00fdch pre negat\u00edvny a optimistick\u00fd scen\u00e1r. V\u00fdchodiskom pre
\n
negat\u00edvny scen\u00e1r s\u00fa predov\u0161etk\u00fdm rizikov\u00e9 faktory, ako n\u00e1rast infl\u00e1cie pod tlakom v\u00fdvoja na svetov\u00fdch
\n
trhoch potrav\u00edn a energi\u00ed cez zv\u00fd\u0161enie cien vstupov, preh\u013abenie vojensk\u00fdch konfliktov a nedostato\u010dn\u00e1
\n
obnova svetov\u00e9ho obchodu.
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\n
V\u00fdpo\u010det ECL
\n
Skupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\n
individu\u00e1lny odhad pe\u0148a\u017en\u00fdch tokov na \u00farovni expoz\u00edcie. Pri v\u00fdpo\u010dte ECL na portf\u00f3liovom z\u00e1klade sa
\n
zoskupia expoz\u00edcie na z\u00e1klade spolo\u010dn\u00fdch rizikov\u00fdch charakterist\u00edk tak, \u017ee rizikov\u00e9 expoz\u00edcie v r\u00e1mci skupiny
\n
s\u00fa homog\u00e9nne.
\n
\n
Zoskupovanie expoz\u00edci\u00ed nasleduje biznisov\u00fd \u00fa\u010del a zoh\u013ead\u0148uje aj rizikov\u00fd poh\u013ead. Samostatn\u00e9 portf\u00f3li\u00e1 s\u00fa
\n
vytvoren\u00e9 pre retailov\u00e9 zabezpe\u010den\u00e9 a nezabezpe\u010den\u00e9 \u00favery, pri\u010dom skupina \u010falej vytv\u00e1ra \u010fal\u0161ie portf\u00f3li\u00e1
\n
pod\u013ea v\u00fd\u0161ky LTV alebo typu produktu. Firemn\u00e9 expoz\u00edcie sa zoskupuj\u00fa najm\u00e4 do spl\u00e1tkov\u00fdch \u00faverov,
\n
kontokorentn\u00fdch r\u00e1mcov, z\u00e1ruk a dlhopisov. Ostatn\u00e9 portf\u00f3li\u00e1 predstavuj\u00fa predov\u0161etk\u00fdm money-market
\n
expoz\u00edcie vo\u010di finan\u010dn\u00fdm in\u0161tit\u00faci\u00e1m a \u0161t\u00e1tne dlhopisy.
\n
\n
i. Individu\u00e1lny v\u00fdpo\u010det:
\n
Individu\u00e1lny z\u00e1klad na v\u00fdpo\u010det ECL sa pou\u017e\u00edva pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie v stupni 3.
\n
\n
V\u00fdpo\u010det ECL je vo v\u0161eobecnosti zalo\u017een\u00fd na troch scen\u00e1roch (minim\u00e1lne na dvoch scen\u00e1roch) a ka\u017ed\u00e9mu
\n
scen\u00e1ru je pridelen\u00e1 ur\u010dit\u00e1 pravdepodobnos\u0165:
\n
\u2022 Zmluvn\u00fd scen\u00e1r \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed splatnosti v\u0161etk\u00fdch zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
v\u010das a v plnej v\u00fd\u0161ke;
\n
\u2022 Nepretr\u017eit\u00e1 \u010dinnos\u0165 \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia;
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\u2022 Nepokra\u010duj\u00faca \u010dinnos\u0165 \u2013 najhor\u0161\u00ed scen\u00e1r zalo\u017een\u00ed na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch
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tokov a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia. V porovnan\u00ed so scen\u00e1rom nepretr\u017eitej
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\u010dinnosti o\u010dak\u00e1va, skupina ni\u017e\u0161ie hodnoty pe\u0148a\u017en\u00fdch tokov.
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ECL sa n\u00e1sledne vypo\u010d\u00edta ako pravdepodobnos\u0165ou v\u00e1\u017een\u00e1 v\u00fd\u0161ka o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
z ka\u017ed\u00e9ho scen\u00e1ra diskontovan\u00e1 p\u00f4vodnou EIR.
\n
\n
ii. Portf\u00f3liov\u00fd v\u00fdpo\u010det:
\n
Pre v\u0161etky ostatn\u00e9 pr\u00edpady je na v\u00fdpo\u010det ECL pou\u017eit\u00fd portf\u00f3liov\u00fd z\u00e1klad. Portf\u00f3liov\u00e9 ECL je vypo\u010d\u00edtan\u00e9
\n
pomocou vzorca ECL = PD x EAD x LGD, kde:
\n
\u2022 PD: Pravdepodobnos\u0165 zlyhania. Predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoje finan\u010dn\u00e9
\n
z\u00e1v\u00e4zky.
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PD z\u00e1vis\u00ed od ratingu a platia nasleduj\u00face pravidl\u00e1:
\n
\u2022 Stupe\u0148 1: pou\u017e\u00edva sa 12 mesa\u010dn\u00e9 PD, t. j. pravdepodobnos\u0165 zlyhania po\u010das nasleduj\u00facich
\n
12 mesiacov;
\n
\u2022 Stupe\u0148 2: pou\u017e\u00edva sa PD po\u010das celej \u017eivotnosti, t. j. pravdepodobnos\u0165 zlyhania po\u010das celej
\n
splatnosti expoz\u00edcie;
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\u2022 Stupe\u0148 3: PD sa rovn\u00e1 1, preto\u017ee expoz\u00edcia je u\u017e zlyhan\u00e1.
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\u2022 EAD: Nezabezpe\u010den\u00e1 expoz\u00edcia v stave zlyhania.
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\u2022 LGD: Strata v pr\u00edpade zlyhania znamen\u00e1 pomer \u00faverovej straty v pr\u00edpade zlyhania k EAD.
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Skupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\n
individu\u00e1lny odhad.
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Anal\u00fdza citlivosti ECL
\n
\n
Skupina pripravuje scen\u00e1re ECL pri zmene parametrov pre portf\u00f3lia retailov\u00fdch \u00faverov. Jedn\u00fdm zo scen\u00e1rov
\n
prepo\u010dtov je pos\u00fadenie ECL pri zhor\u0161enej alebo zlep\u0161enej kreditnej kvalite klientov, ktor\u00fa skupina realizuje
\n
cez \u00fapravu ratingov klienta. Druh\u00fdm scen\u00e1rom je pos\u00fadenie ECL pri zmene PD a tret\u00edm zo scen\u00e1rov je zmena
\n
v LGD parametri.
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\n
Zmeny v kreditnej kvalite klientov
\n
\n
Scen\u00e1r zhor\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n
\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n
\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\n
ECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n
\u2022 zhor\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 ni\u017e\u0161ie, pri\u010dom klienti z najhor\u0161ej ratingovej
\n
\u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n
\u2022 pre klientov, ktor\u00ed sa po zhor\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 1 do Stage 2 je ECL vypo\u010d\u00edtan\u00e1
\n
v Stage 2.
\n
\n
Scen\u00e1r zlep\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n
\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n
\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\n
ECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n
\u2022 zlep\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 vy\u0161\u0161ie, pri\u010dom klienti z najhor\u0161ej
\n
ratingovej \u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n
\u2022 pre klientov, ktor\u00ed sa po zlep\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 2 do Stage 1 je ECL vypo\u010d\u00edtan\u00e1
\n
v Stage 1.
\n
\n
\n
Vy\u010d\u00edslenie vplyvu t\u00fdchto scen\u00e1rov na ECL v porovnan\u00ed so skuto\u010dnou hodnotu ECL:
\n
\n
\n
\n\n\n| 31.12.2025 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 8 283 | \n9,26 % | \n (4 962) | \n-5,54 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 241 | \n36,99 % | \n (124) | \n-19,05 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 1 222 | \n37,19 % | \n (401) | \n-12,21 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 434 | \n 9 746 | \n10,43 % | \n (5 487) | \n-5,87 % | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \no 1 ratingov\u00fd | \n | \no 1 ratingov\u00fd | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nstupe\u0148 | \n | \nstupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n7 178 | \n8,87 % | \n(4 242) | \n-5,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n107 | \n24,31 % | \n(53) | \n-12,18 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n2 105 | \n14,18 % | \n(1 076) | \n-7,25 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n96 191 | \n9 390 | \n9,76 % | \n(5 371) | \n-5.58 % | \n\n\n\n\n\n\n\n\n\n
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Pri korpor\u00e1tnom portf\u00f3liu prebieha pravideln\u00e9 monitorovanie a individu\u00e1lne posudzovanie na pravidelnej
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b\u00e1ze. Zara\u010fovanie do pr\u00edslu\u0161n\u00e9ho ratingov\u00e9ho stup\u0148a je taktie\u017e realizovan\u00e9 na individu\u00e1lnej b\u00e1ze pod\u013ea
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konkr\u00e9tnej situ\u00e1cie klientov. Korpor\u00e1tne portf\u00f3lio skupiny nevykazuje znaky homog\u00e9nneho portf\u00f3lia. Anal\u00fdza
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citlivosti cez zmenu preto neprin\u00e1\u0161a dodato\u010dn\u00e9 relevantn\u00e9 inform\u00e1cie. Pri korpor\u00e1tnych portf\u00f3li\u00e1ch skupina
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posudzuje citlivos\u0165 na zmenu PD, ktor\u00fa je mo\u017en\u00e9 vidie\u0165 v nasleduj\u00facom texte.
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Zmeny PD
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Pri zmene PD skupina testuje citlivos\u0165 ECL na zmenu PD hodn\u00f4t pri zmene o 10,00 % nahor a nadol. Pri tejto
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anal\u00fdze nedoch\u00e1dza k zmene zaradenia do Stage.
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Dopady stresovania PD parametrov s\u00fa nasledovn\u00e9:
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\n\n\n| PD zmena | \n31.12.2025 | \n | \n | \n | \n | \n31.12.2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 2 050 | \n2,29 % | \n (2 050) | \n-2,29 % | \n 80 912 | \n 1 708 | \n2,11 % | \n (1 708) | \n-2,11 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 33 | \n5,05 % | \n (33) | \n-5,05 % | \n 439 | \n 14 | \n3,24 % | \n (14) | \n-3,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 166 | \n5,05 % | \n (164) | \n-4,99 % | \n 14 840 | \n 486 | \n3,28 % | \n (486) | \n-3,28 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 447 | \n 45 | \n10,07 % | \n (45) | \n-10,07 % | \n 1 669 | \n 31 | \n1,85 % | \n (31) | \n-1,85 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 881 | \n 2 294 | \n2,44 % | \n (2 292) | \n-2,44 % | \n 97 860 | \n 2 239 | \n2,29 % | \n (2 239) | \n-2,29 % | \n\n\n\n\n\n\n\n\n\n
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Zmeny v parametri LGD
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Zmena parametra LGD by mala nasledovn\u00fd dopad na tvorbu opravn\u00fdch polo\u017eiek:
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\n\n\n| 31.12.2025 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n89 496 | \n5 734 | \n6,41 % | \n(5 727) | \n-6,40 % | \n11 465 | \n12,81 % | \n(11 458) | \n-12,80 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n653 | \n53 | \n8,12 % | \n(54) | \n-8,27 % | \n106 | \n16,23 % | \n(107) | \n-16,39 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n3 285 | \n154 | \n4,69 % | \n(153) | \n-4,66 % | \n307 | \n9,35 % | \n(306) | \n-9,32 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n447 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n93 881 | \n5 941 | \n6,33 % | \n(5 934) | \n-6,32 % | \n11 878 | \n12,65 % | \n(11 871) | \n-12,64 % | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n5 054 | \n6,25 % | \n(5 049) | \n-6,24 % | \n10 106 | \n12,49 % | \n(10 100) | \n-12,48 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n27 | \n6,22 % | \n(27) | \n-6,21 % | \n55 | \n12,44 % | \n(55) | \n-12,43 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n447 | \n3,01 % | \n(445) | \n-3,00 % | \n893 | \n6,02 % | \n(891) | \n-6,01 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n1 669 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n97 860 | \n5 528 | \n5,65 % | \n(5 521) | \n-5,64 % | \n11 054 | \n11,29 % | \n(11 046) | \n-11,29 % | \n\n\n\n\n\n\n\n\n\n
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Hodnoty PD a LGD sa odhaduj\u00fa pomocou \u0161tatistick\u00fdch modelov. Hodnoty PD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
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mesa\u010dne a odr\u00e1\u017eaj\u00fa zmeny v ECL v jednotliv\u00fdch portf\u00f3li\u00e1ch. Hodnoty LGD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
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najmenej raz ro\u010dne. Sp\u00e4tn\u00e9 testovanie parametrov PD a LGD sa vykon\u00e1va ka\u017edoro\u010dne.
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Nasleduj\u00face tabu\u013eky sumarizuj\u00fa \u010dlenenie finan\u010dn\u00fdch akt\u00edv a pods\u00favahov\u00fdch expoz\u00edci\u00ed (v hrubej hodnote) pod\u013ea ratingov\u00fdch stup\u0148ov:
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 815 897 | \n 704 118 | \n- | \n- | \n- | \n- | \n- | \n- | \n815 897 | \n704 118 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \n505 | \n2 109 | \n- | \n- | \n- | \n- | \n- | \n- | \n505 | \n2 109 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n816 402 | \n06 227 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 402 | \n706 227 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n(331) | \n(211) | \n- | \n- | \n- | \n- | \n- | \n- | \n(331) | \n(211) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n816 071 | \n706 016 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 071 | \n706 016 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - \u00davery a preddavky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 510 430 | \n 1 438 297 | \n 13 667 | \n 10 361 | \n 6 389 | \n 2 743 | \n - | \n - | \n 1 530 486 | \n 1 451 401 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 1 356 096 | \n 1 202 368 | \n 45 318 | \n 44 809 | \n 23 221 | \n 19 695 | \n 1 107 | \n 458 | \n 1 425 742 | \n 1 267 330 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 101 454 | \n 97 515 | \n 149 229 | \n 168 246 | \n 4 720 | \n 6 294 | \n 4 956 | \n 11 548 | \n 260 359 | \n 283 603 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 134 177 | \n 129 412 | \n 6 166 | \n 6 387 | \n 140 343 | \n 135 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 384 | \n 2 171 | \n 4 162 | \n 3 912 | \n 644 | \n 668 | \n - | \n - | \n 5 190 | \n 6 751 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 2 968 364 | \n 2 740 351 | \n 212 376 | \n 227 328 | \n 169 151 | \n 158 812 | \n 12 229 | \n 18 393 | \n 3 362 120 | \n 3 144 884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n (16 061) | \n (13 782) | \n (11 950) | \n (11 671) | \n (106 786) | \n (101 221) | \n (3 117) | \n (7 276) | \n (137 914) | \n (133 950) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n 2 952 303 | \n 2 726 569 | \n 200 426 | \n 215 657 | \n 62 365 | \n 57 591 | \n 9 112 | \n 11 117 | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 FVOCI - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 96 402 | \n 102 747 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 102 747 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n 10 043 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 10 043 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \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 | \n 96 402 | \n 112 790 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka v OCI | \n (46) | \n (60) | \n - | \n - | \n - | \n - | \n - | \n - | \n (46) | \n (60) | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 \u00faverov\u00e9 a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 26 120 | \n 78 152 | \n - | \n - | \n - | \n - | \n - | \n - | \n 26 120 | \n 78 152 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 65 305 | \n 25 980 | \n 4 | \n 16 | \n - | \n - | \n - | \n - | \n 65 309 | \n 25 996 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 9 004 | \n 7 178 | \n 58 | \n 452 | \n - | \n - | \n - | \n - | \n 9 062 | \n 7 630 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 382 | \n 2 | \n - | \n - | \n 382 | \n 2 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 3 000 | \n 2 793 | \n 13 | \n 375 | \n - | \n - | \n - | \n - | \n 3 013 | \n 3 168 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 103 429 | \n 114 103 | \n 75 | \n 843 | \n 382 | \n 2 | \n - | \n - | \n 103 886 | \n 114 948 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 225 | \n 162 | \n 18 | \n 61 | \n 5 | \n - | \n - | \n - | \n 248 | \n 223 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 422 | \n 1 423 | \n - | \n - | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 358 | \n 53 | \n - | \n - | \n - | \n - | \n - | \n - | \n 358 | \n 53 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n 272 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n - | \n 51 | \n - | \n - | \n - | \n 51 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \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 | \n 1 780 | \n 1 748 | \n - | \n - | \n - | \n 51 | \n - | \n - | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 7 | \n 12 | \n - | \n - | \n - | \n 23 | \n - | \n - | \n 7 | \n 35 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Prijat\u00e9 zabezpe\u010denia
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Za \u00fa\u010delom zn\u00ed\u017eenia \u00faverov\u00e9ho rizika z finan\u010dn\u00fdch akt\u00edv skupina vo v\u0161eobecnosti po\u017eaduje zabezpe\u010denie.
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Skupina akceptuje nasleduj\u00face formy zabezpe\u010denia:
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\u2022 hotovos\u0165;
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\u2022 z\u00e1ruky poskytnut\u00e9 bankami, \u0161t\u00e1tmi alebo renomovan\u00fdmi tret\u00edmi stranami;
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\u2022 cenn\u00e9 papiere;
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\u2022 poh\u013ead\u00e1vky;
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\u2022 nehnute\u013enosti na podnikanie a b\u00fdvanie;
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\u2022 hmotn\u00e9 akt\u00edva.
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Odhady re\u00e1lnych hodn\u00f4t sa zakladaj\u00fa na hodnote zabezpe\u010denia vypracovanej v \u010dase pred poskytnut\u00edm
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akt\u00edvneho bankov\u00e9ho obchodu a prehodnocuj\u00fa sa na pravidelnej b\u00e1ze. Poh\u013ead\u00e1vky vo\u010di bank\u00e1m nie s\u00fa vo
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v\u0161eobecnosti zabezpe\u010den\u00e9, okrem cenn\u00fdch papierov, ktor\u00e9 s\u00fa predmetom obr\u00e1ten\u00fdch repo obchodov a
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v\u00fdpo\u017ei\u010diek cenn\u00fdch papierov.
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Odhad re\u00e1lnej hodnoty prijat\u00e9ho zabezpe\u010denia (vr\u00e1tane zabezpe\u010denia prijat\u00e9ho v reverzn\u00fdch repo
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obchodoch) je uveden\u00fd v nasledovnej tabu\u013eke. Hodnota prijat\u00e9ho zabezpe\u010denia je uveden\u00e1 do v\u00fd\u0161ky
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hrubej hodnoty poh\u013ead\u00e1vky (tzv. n\u00e1rokovate\u013en\u00e1 hodnota).
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nehnute\u013enosti | \n 2 025 935 | \n 1 762 956 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n 151 947 | \n 154 768 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 6 924 | \n 7 989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 184 806 | \n 1 925 713 | \n\n\n\n\n\n\n\n\n\n
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Prijat\u00e9 zabezpe\u010denie pri zlyhan\u00fdch \u00faveroch a preddavkoch v amortizovanej hodnote je nasledovn\u00e9:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hrub\u00e1 hodnota | \n 140 996 | \n 136 703 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (82 734) | \n (84 025) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 hodnota | \n 58 262 | \n 52 678 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hodnota zabezpe\u010denia | \n 17 478 | \n 18 326 | \n\n\n\n\n\n\n\n\n\n
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Pri stanovovan\u00ed realizovate\u013enej hodnoty zabezpe\u010denia vych\u00e1dza skupina najm\u00e4 z nez\u00e1visl\u00fdch znaleck\u00fdch
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posudkov, ktor\u00e9 koriguj\u00fa bankov\u00ed \u0161pecialisti alebo z vn\u00fatorn\u00fdch hodnoten\u00ed pripraven\u00fdch skupinou.
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Realizovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje z tejto hodnoty pri pou\u017eit\u00ed korek\u010dn\u00e9ho koeficientu, ktor\u00fd
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vych\u00e1dza z aktu\u00e1lnej situ\u00e1cie na trhu a ktor\u00fd odr\u00e1\u017ea schopnos\u0165 skupiny realizova\u0165 zabezpe\u010denie v pr\u00edpade
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n\u00faten\u00e9ho predaja za ni\u017e\u0161iu cenu, ako je cena trhov\u00e1.
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Skupina minim\u00e1lne jedenkr\u00e1t ro\u010dne aktualizuje hodnoty zabezpe\u010denia a korek\u010dn\u00fdch koeficientov.
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Rozdelenie hypot\u00e9k pod\u013ea kateg\u00f3ri\u00ed LTV sa nach\u00e1dza v nasledovnej tabu\u013eke:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| LTV < 50% | \n 440 318 | \n 410 952 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 50 - 60% | \n 340 527 | \n 316 723 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 60 - 70% | \n 417 378 | \n 417 420 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 70 - 80% | \n 545 090 | \n 383 304 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 80 - 90% | \n 221 768 | \n 148 740 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 90 - 100% | \n 38 752 | \n 15 463 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV > 100% | \n 15 554 | \n 12 197 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 019 387 | \n 1 704 799 | \n\n\n\n\n\n\n\n\n\n
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\u010cist\u00e1 hodnota akt\u00edv z\u00edskan\u00fdch nadobudnut\u00edm vlastn\u00edctva kolater\u00e1lu bola k 31. decembru 2025 vo v\u00fd\u0161ke 0 eur
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(k 31. decembru 2024: 0 eur).
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Vym\u00e1hanie poh\u013ead\u00e1vok
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Skupina vykon\u00e1va potrebn\u00e9 kroky v r\u00e1mci s\u00fadneho ako aj mimos\u00fadneho procesu s cie\u013eom dosiahnu\u0165
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maxim\u00e1lnu n\u00e1vratnos\u0165 zlyhan\u00fdch poh\u013ead\u00e1vok. Osobitne sa realizuj\u00fa \u00fakony k realiz\u00e1cii zabezpe\u010dovac\u00edch
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in\u0161tit\u00fatov a zastupovania skupiny v pr\u00edpade konkurzn\u00fdch a re\u0161trukturaliza\u010dn\u00fdch konan\u00ed dl\u017en\u00edkov pri zlyhan\u00fdch
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poh\u013ead\u00e1vkach.
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V retailovom segmente s\u00fa procesy vym\u00e1hania ome\u0161kan\u00fdch poh\u013ead\u00e1vok nastaven\u00e9 a centr\u00e1lne
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vykon\u00e1van\u00e9 syst\u00e9mom, ktor\u00fd zabezpe\u010duje komplexn\u00fa evidenciu delikventn\u00fdch poh\u013ead\u00e1vok, pou\u017e\u00edva
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segmentovan\u00fa strat\u00e9giu vym\u00e1hania a je zodpovedn\u00fd aj za generovanie front \u00faloh, automatizovan\u00fdch
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collections taskov a podobne. Pri vym\u00e1han\u00ed skupina vyu\u017e\u00edva aj formu outsourcingov\u00fdch slu\u017eieb
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prostredn\u00edctvom inkasn\u00fdch spolo\u010dnost\u00ed.
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Forbearance
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Nasledovn\u00e9 tabu\u013eky zobrazuj\u00fa hrub\u00fa hodnotu a v\u00fd\u0161ku opravnej polo\u017eky finan\u010dn\u00fdch akt\u00edv, na ktor\u00e9 boli
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uplatnen\u00e9 \u00fa\u013eavy:
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\n\n\n| 31.12.2025 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 15 704 | \n10 205 | \n39 562 | \n724 | \n9 | \n4 174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n1 726 | \n- | \n123 | \n1 727 | \n- | \n1 480 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n17 430 | \n10 205 | \n39 685 | \n2 451 | \n9 | \n5 654 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n(691) | \n(4 374) | \n(10 884) | \n(88) | \n(6) | \n(1 224) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n(512) | \n- | \n(14) | \n(92) | \n- | \n(1 075) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n(1 203) | \n(4 374) | \n(10 898) | \n(180) | \n(6) | \n(2 299) | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 11 872 | \n 8 925 | \n 37 525 | \n- | \n - | \n 3 959 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 4 714 | \n 3 929 | \n 4 015 | \n4 936 | \n - | \n 4 181 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 16 586 | \n 12 854 | \n 41 540 | \n4 936 | \n - | \n 8 140 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n (1 809) | \n (3 773) | \n (9 118) | \n- | \n - | \n (1 074) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n (962) | \n (64) | \n (151) | \n(238) | \n - | \n (2 280) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (2 771) | \n (3 837) | \n (9 269) | \n(238) | \n - | \n (3 354) | \n\n\n\n\n\n\n\n\n\n
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35. Riziko likvidity
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Riziko likvidity vznik\u00e1 z typu financovania aktiv\u00edt skupiny a riadenia jej poz\u00edci\u00ed. Zah\u0155\u0148a tak riziko schopnosti
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financova\u0165 akt\u00edva skupiny n\u00e1strojmi s vhodnou splatnos\u0165ou, ako aj schopnos\u0165 skupiny preda\u0165 akt\u00edva za
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prijate\u013en\u00fa cenu v prijate\u013enom \u010dasovom horizonte. Pri riaden\u00ed rizika likvidity presadzuje skupina konzervat\u00edvny a
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obozretn\u00fd pr\u00edstup.
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Skupina m\u00e1 definovan\u00fa s\u00fastavu limitov a ukazovate\u013eov, ktor\u00e9 sa skladaj\u00fa z nasledovn\u00fdch polo\u017eiek:
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\u2022 riadenie kr\u00e1tkodobej likvidity \u2013 vykon\u00e1va sa monitorovan\u00edm v\u0161etk\u00fdch splatn\u00fdch z\u00e1v\u00e4zkov
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a poh\u013ead\u00e1vok a plnen\u00edm stanovenej v\u00fd\u0161ky povinn\u00fdch minim\u00e1lnych rezerv;
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\u2022 riadenie rizika likvidity z dlhodob\u00e9ho h\u013eadiska \u2013 vykon\u00e1va sa predov\u0161etk\u00fdm vyu\u017eit\u00edm met\u00f3dy anal\u00fdzy
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likvidnej medzery (rozdelenie akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea splatnosti do ur\u010den\u00fdch p\u00e1siem pod\u013ea
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splatnosti). Anal\u00fdza likvidnej medzery berie do \u00favahy model stability vkladov zalo\u017een\u00fd na met\u00f3de
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Liquidity at Risk ako aj in\u00e9 behavior\u00e1lne predpoklady.
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Riadenie rizika likvidity
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Skupina riadi riziko likvidity s cie\u013eom zaisti\u0165, ak je to mo\u017en\u00e9, dostatok vo\u013en\u00fdch prostriedkov na plnenie splatn\u00fdch
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z\u00e1v\u00e4zkov v be\u017en\u00fdch, ako aj v nepriazniv\u00fdch, podmienkach bez toho, aby utrpela nepr\u00edpustn\u00e9 straty alebo
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riskovala po\u0161kodenie reput\u00e1cie skupiny.
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Skupina financuje svoje akt\u00edva v preva\u017enej miere z prim\u00e1rnych zdrojov. Okrem in\u00e9ho, m\u00e1 skupina otvoren\u00e9
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\u00faverov\u00e9 linky od nieko\u013ek\u00fdch finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed. Tak je schopn\u00e1 financova\u0165 svoje akt\u00edva aj zo zdrojov
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z\u00edskan\u00fdch formou \u00faverov a vkladov od in\u00fdch komer\u010dn\u00fdch b\u00e1nk. V pr\u00edpade potreby m\u00e1 skupina v\u010faka
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vhodnej \u0161trukt\u00fare akt\u00edv k dispoz\u00edcii aj dostato\u010dn\u00fd objem akceptovate\u013en\u00fdch dlhopisov s cie\u013eom z\u00edska\u0165 zdroje
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prostredn\u00edctvom refinan\u010dn\u00fdch oper\u00e1ci\u00ed organizovan\u00fdch ECB.
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Skupina monitoruje profil likvidity finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov a detaily ostatn\u00fdch o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch
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tokov plyn\u00facich z bud\u00facich obchodn\u00fdch vz\u0165ahov. Na z\u00e1klade t\u00fdchto inform\u00e1ci\u00ed skupina udr\u017eiava portf\u00f3lio
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kr\u00e1tkodob\u00fdch likvidn\u00fdch akt\u00edv, ktor\u00e9 tvoria preva\u017ene \u00favery poskytnut\u00e9 bank\u00e1m a ostatn\u00e9 medzibankov\u00e9
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n\u00e1stroje, s cie\u013eom zaisti\u0165 dostatok likvidity v r\u00e1mci skupiny ako celku.
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Likviditn\u00e1 poz\u00edcia skupiny sa denne monitoruje a na mesa\u010dnej b\u00e1ze sa realizuje stresov\u00e9 testovanie v r\u00e1mci
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r\u00f4znych scen\u00e1rov pokr\u00fdvaj\u00facich be\u017en\u00e9 a nepriaznivej\u0161ie trhov\u00e9 podmienky. Skupina m\u00e1 taktie\u017e vypracovan\u00fd
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pohotovostn\u00fd pl\u00e1n a kr\u00edzov\u00fd pl\u00e1n komunik\u00e1cie, ktor\u00e9 popisuj\u00fa z\u00e1sady a postupy na rie\u0161enie mimoriadnych
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okolnost\u00ed a postupy zabezpe\u010duj\u00face pr\u00edstup k z\u00e1lo\u017en\u00fdm finan\u010dn\u00fdm zdrojom. V\u0161etky procesy a postupy v oblasti
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riadenia likvidity preveruje a schva\u013euje V\u00fdbor riadenia akt\u00edv a pas\u00edv (\u201eALCO\u201c). Spr\u00e1vy o poz\u00edcii likvidity,
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vr\u00e1tane v\u0161etk\u00fdch v\u00fdnimiek a n\u00e1pravn\u00fdch opatren\u00ed s\u00fa predkladan\u00e9 V\u00fdboru ALCO aspo\u0148 raz mesa\u010dne. V
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pr\u00edpade ak\u00e9hoko\u013evek prekro\u010denia intern\u00fdch alebo regulat\u00f3rnych likviditn\u00fdch limitov preber\u00e1 zodpovednos\u0165
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za rie\u0161enie kr\u00edzy Risk v\u00fdbor pod\u013ea kompetenci\u00ed detailne pop\u00edsan\u00fdch v ozdravnom pl\u00e1ne banky.
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Miera rizika likvidity
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Z\u00e1kladn\u00fdmi ukazovate\u013emi, ktor\u00e9 skupina pou\u017e\u00edva na riadenie rizika likvidity, s\u00fa:
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\u2022 ukazovate\u013e prim\u00e1rnej likvidity a liquidity coverage ratio \u2013 sledovanie kr\u00e1tkodobej likvidity pri
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stresov\u00fdch scen\u00e1roch;
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\u2022 net stable funding ratio \u2013 sledovanie \u0161truktur\u00e1lnej likvidity (stabiln\u00e9 financovanie);
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\u2022 anal\u00fdza doby pre\u017eitia v podmienkach stresu.
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Skupinou o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky pri niektor\u00fdch akt\u00edvach a pas\u00edvach sa m\u00f4\u017eu v\u00fdrazne odli\u0161ova\u0165 od ich
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kontraktu\u00e1lnych tokov. Napr\u00edklad pri vkladoch na po\u017eiadanie od klientov (be\u017en\u00e9 \u00fa\u010dty, vkladn\u00e9 kni\u017eky bez
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v\u00fdpovednej lehoty) skupina o\u010dak\u00e1va, \u017ee ostan\u00fa v skupine dlhodobo, resp. ich hodnota bude v \u010dase st\u00fapa\u0165
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v d\u00f4sledku prij\u00edmania nov\u00fdch zdrojov. Takisto pri poh\u013ead\u00e1vkach vo\u010di klientom m\u00f4\u017ee zo strany klientov d\u00f4js\u0165 k
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pred\u010dasn\u00e9mu splateniu ich z\u00e1v\u00e4zkov vo\u010di skupine.
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Liquidity coverage ratio je definovan\u00e9 nariaden\u00edm Eur\u00f3pskeho parlamentu a Rady E\u00da \u010d. 575/2013 ako pomer
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s\u00fa\u010dtu likvidn\u00fdch akt\u00edv k s\u00fa\u010dtu \u010dist\u00fdch z\u00e1porn\u00fdch pe\u0148a\u017en\u00fdch tokov. Hodnota tohto ukazovate\u013ea nesmie
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klesn\u00fa\u0165 pod hodnotu 1.
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Hodnota ukazovate\u013ea bola nasledovn\u00e1:
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\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n3,64 | \n3,36 | \n\n\n\n\n\n\n
\n\n| Priemer za obdobie | \n3,14 | \n3,42 | \n\n\n\n\n\n\n
\n\n| Maximum za obdobie | \n3,64 | \n5,25 | \n\n\n\n\n\n\n
\n\n| Minimum za obdobie | \n2,04 | \n2,51 | \n\n\n\n\n\n\n
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Po\u017eiadavka na \u010dist\u00e9 stabiln\u00e9 financovanie (Net Stable Funding Ratio) stanoven\u00e1 v \u010dl\u00e1nku 413 ods. 1
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(nariadenie E\u00da \u010d. 575/2013 z 26. j\u00fana 2013) sa rovn\u00e1 pomeru dostupn\u00e9ho stabiln\u00e9ho financovania in\u0161tit\u00facie
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k po\u017eadovan\u00e9mu stabiln\u00e9mu financovaniu in\u0161tit\u00facie. Hodnota ukazovate\u013ea nesmie klesn\u00fa\u0165 pod 1.
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Hodnota ukazovate\u013ea bola nasledovn\u00e1:
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\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n 1,52 | \n1.45 | \n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka uv\u00e1dza preh\u013ead o rozdelen\u00ed akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea ich zmluvnej zostatkovej splatnosti
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na kr\u00e1tkodob\u00e9 (so splatnos\u0165ou do 1 roka) a dlhodob\u00e9 (so splatnos\u0165ou nad 1 rok):
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\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Akt\u00edva | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n - | \n 173 294 | \n 528 100 | \n - | \n 528 100 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n 17 | \n\n\n\n\n\n\n
\n\n| Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 350 | \n 32 334 | \n 32 684 | \n 335 | \n 141 925 | \n 142 260 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n - | \n 96 402 | \n 96 402 | \n 17 609 | \n 95 181 | \n 112 790 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 479 537 | \n 3 581 724 | \n 4 061 261 | \n 459 107 | \n 3 280 436 | \n 3 739 543 | \n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 61 838 | \n 754 233 | \n 816 071 | \n 66 459 | \n 639 557 | \n 706 016 | \n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 397 939 | \n 2 826 267 | \n 3 224 206 | \n 370 055 | \n 2 640 879 | \n 3 010 934 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 19 760 | \n 1 224 | \n 20 984 | \n 22 593 | \n - | \n 22 593 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 4 577 | \n 4 577 | \n 149 | \n 4 784 | \n 4 933 | \n\n\n\n\n\n\n
\n\n| Invest\u00edcie do dc\u00e9rskych spolo\u010dnost\u00ed, spolo\u010dn\u00fdch podnikov a pridru\u017een\u00fdch podnikov | \n - | \n 969 | \n 969 | \n - | \n 900 | \n 900 | \n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n - | \n 36 720 | \n 36 720 | \n - | \n 44 222 | \n 44 222 | \n\n\n\n\n\n\n
\n\n| Nehmotn\u00e9 akt\u00edva | \n - | \n 49 254 | \n 49 254 | \n - | \n 49 060 | \n 49 060 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n 26 771 | \n - | \n 26 771 | \n 6 194 | \n - | \n 6 194 | \n\n\n\n\n\n\n
\n\n| Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n - | \n 38 967 | \n 38 967 | \n - | \n 29 223 | \n 29 223 | \n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 12 626 | \n - | \n 12 626 | \n 23 769 | \n - | \n 23 769 | \n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 692 578 | \n 3 840 947 | \n 4 533 525 | \n 1 035 280 | \n 3 645 731 | \n 4 681 011 | \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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie | \n 6 | \n - | \n 6 | \n 50 | \n - | \n 50 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 3 567 125 | \n 437 270 | \n 4 004 395 | \n 3 507 061 | \n 587 079 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 3 514 756 | \n 227 089 | \n 3 741 845 | \n 3 360 326 | \n 403 598 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n 188 833 | \n 188 895 | \n 138 688 | \n 156 449 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 52 307 | \n 21 348 | \n 73 655 | \n 8 047 | \n 27 032 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 4 854 | \n 20 366 | \n 25 220 | \n 4 451 | \n 25 700 | \n 30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 947 | \n 3 648 | \n 4 595 | \n 49 | \n 5 808 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Rezervy | \n 403 | \n - | \n 403 | \n 371 | \n - | \n 371 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 575 | \n - | \n 1 575 | \n 3 995 | \n - | \n 3 995 | \n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n 25 466 | \n - | \n 25 466 | \n 26 027 | \n - | \n 26 027 | \n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 3 595 522 | \n 440 918 | \n 4 036 440 | \n 3 537 553 | \n 592 887 | \n 4 130 440 | \n\n\n\n\n\n\n
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Skupina monitoruje zostatkov\u00fa dobu splatnosti na z\u00e1klade predpokladanej obnovy alebo o\u010dak\u00e1vanej
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splatnosti jednotliv\u00fdch polo\u017eiek majetku a z\u00e1v\u00e4zkov. Historick\u00e1 sk\u00fasenos\u0165 ukazuje, \u017ee kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky s\u00fa
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zvy\u010dajne prolongovan\u00e9, resp. ich objem v \u010dase rastie. Splatnos\u0165 t\u00fdchto z\u00e1v\u00e4zkov je ur\u010den\u00e1 v rozmedz\u00ed 1 a\u017e
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10 rokov, a to na z\u00e1klade ich volatility a vyu\u017eit\u00edm \u0161tatistick\u00fdch modelov.
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Nasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a pods\u00favahov\u00fdch
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finan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov. Pe\u0148a\u017en\u00e9 toky s\u00fa uveden\u00e9 v nediskontovanej hodnote
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v obdob\u00ed ich najskor\u0161ej zmluvnej splatnosti. Re\u00e1lne pe\u0148a\u017en\u00e9 toky sa m\u00f4\u017eu l\u00ed\u0161i\u0165 od tejto anal\u00fdzy.
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \nhodnota | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 936 540 | \n637 344 | \n415 416 | \n33 318 | \n4 022 618 | \n4 004 395 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 888 153 | \n633 322 | \n209 212 | \n28 610 | \n3 759 297 | \n3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n62 | \n- | \n188 833 | \n- | \n188 895 | \n188 895 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n48 325 | \n4 022 | \n17 371 | \n4 708 | \n74 426 | \n73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 308 | \n3 857 | \n16 389 | \n4 708 | \n26 262 | \n25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n370 | \n577 | \n3 648 | \n- | \n4 595 | \n4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 936 910 | \n637 921 | \n419 064 | \n33 318 | \n4 027 213 | \n4 008 990 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 946 039 | \n567 970 | \n569 262 | \n33 767 | \n4 117 038 | \n4 094 140 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 940 633 | \n424 671 | \n393 759 | \n25 587 | \n3 784 650 | \n3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n- | \n138 688 | \n156 449 | \n- | \n295 137 | \n295 137 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n5 406 | \n4 611 | \n19 054 | \n8 180 | \n37 251 | \n35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 407 | \n4 124 | \n18 613 | \n8 180 | \n32 324 | \n30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n- | \n49 | \n5 064 | \n744 | \n5 857 | \n5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 946 039 | \n568 019 | \n574 326 | \n34 511 | \n4 122 895 | \n4 099 997 | \n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \n hodnota celkom | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
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Nasledovn\u00e1 tabu\u013eka predstavuje anal\u00fdzu splatnosti vysoko likvidn\u00fdch akt\u00edv, ktor\u00e9 skupina pou\u017e\u00edva na riadenie
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likvidity:
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \n | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Mince a bankovky | \n34 899 | \n- | \n- | \n- | \n34 899 | \n\n\n\n\n\n\n
\n\n| \u010cerpate\u013en\u00e9 rezervy v centr\u00e1lnej | \n33 557 | \n- | \n- | \n- | \n33 557 | \n\n\n\n\n\n\n
\n\n| banke | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne 1 | \n11 114 | \n49 620 | \n317 924 | \n353 460 | \n732 118 | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne | \n- | \n10 896 | \n- | \n- | \n10 896 | \n\n\n\n\n\n\n
\n\n| 2A | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n79 570 | \n60 516 | \n317 924 | \n353 460 | \n811 470 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu o\u010dak\u00e1vanej zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a
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pods\u00favahov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov.
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\n\n\n| tis. eur | \nMenej ako 3 mesiace | \n3 mesiace a\u017e 1 rok | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky celkom | \n\u00da\u010dtovn\u00e1 hodnota celkom | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 494 429 | \n 704 347 | \n 1 881 691 | \n 942 151 | \n 4 022 618 | \n 4 004 395 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 446 042 | \n 700 325 | \n 1 675 487 | \n 937 443 | \n 3 759 297 | \n 3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n - | \n 188 833 | \n - | \n 188 895 | \n 188 895 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 48 325 | \n 4 022 | \n 17 371 | \n 4 708 | \n 74 426 | \n 73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 308 | \n 3 857 | \n 16 389 | \n 4 708 | \n 26 262 | \n 25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 370 | \n 577 | \n 3 648 | \n - | \n 4 595 | \n 4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 494 799 | \n 704 924 | \n 1 885 339 | \n 942 151 | \n 4 027 213 | \n 4 008 990 | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 538 033 | \n 772 555 | \n 1 790 115 | \n 1 016 156 | \n 4 116 859 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 532 934 | \n 629 256 | \n 1 614 484 | \n 1 007 976 | \n 3 784 650 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n - | \n 138 688 | \n 156 449 | \n - | \n 295 137 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 5 099 | \n 4 611 | \n 19 182 | \n 8 180 | \n 37 072 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 407 | \n 4 124 | \n 18 741 | \n 8 180 | \n 32 452 | \n 32 597 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 49 | \n 5 064 | \n 744 | \n 5 857 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 538 033 | \n 772 604 | \n 1 795 179 | \n 1 016 900 | \n 4 122 716 | \n 4 099 997 | \n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nPe\u0148a\u017en\u00e9 toky | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \ncelkom | \nhodnota celkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
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36. Trhov\u00e9 riziko
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Trhov\u00e9 riziko je riziko, ktor\u00e9 znamen\u00e1, \u017ee zmeny trhov\u00fdch cien, ako s\u00fa \u00farokov\u00e9 miery, ceny akci\u00ed, dev\u00edzov\u00e9
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kurzy a \u00faverov\u00e9 mar\u017ee \u2013 credit spread (nevz\u0165ahuj\u00face sa na zmeny \u00faverovej klasifik\u00e1cie dl\u017en\u00edka/emitenta)
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ovplyvnia v\u00fdnosy skupiny alebo hodnotu finan\u010dn\u00fdch n\u00e1strojov vo vlastn\u00edctve skupiny. \u00dalohou riadenia
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trhov\u00e9ho rizika je riadi\u0165 a kontrolova\u0165 mieru trhov\u00e9ho rizika v akceptovate\u013en\u00fdch medziach a optimalizova\u0165
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n\u00e1vratnos\u0165 pri danom riziku.
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Skupina rozde\u013euje mieru vystavenia trhov\u00e9mu riziku medzi obchodovate\u013en\u00e9 a neobchodovate\u013en\u00e9 portf\u00f3li\u00e1.
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Portf\u00f3li\u00e1 na obchodovanie zah\u0155\u0148aj\u00fa vlastn\u00e9 poz\u00edcie a spolu s finan\u010dn\u00fdmi akt\u00edvami a z\u00e1v\u00e4zkami sa oce\u0148uj\u00fa
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na re\u00e1lnu hodnotu.
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Nosite\u013eom kone\u010dnej pr\u00e1vomoci v oblasti trhov\u00e9ho rizika je V\u00fdbor ALCO. \u010clenovia V\u00fdboru ALCO s\u00fa
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zodpovedn\u00ed za rozhodnutia v oblasti riadenia trhov\u00fdch riz\u00edk.
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Riadenie trhov\u00fdch riz\u00edk
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Limity, ukazovatele a met\u00f3dy riadenia akciov\u00e9ho rizika sa definuj\u00fa a ur\u010duj\u00fa v s\u00falade so z\u00e1sadami pop\u00edsan\u00fdmi
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v Strat\u00e9gii riadenia trhov\u00e9ho rizika, ktor\u00fa schva\u013euje predstavenstvo. Pri riaden\u00ed trhov\u00e9ho rizika sa vyu\u017e\u00edvaj\u00fa
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nasleduj\u00face limity, ukazovatele a met\u00f3dy identifik\u00e1cie, merania a sledovania trhov\u00e9ho rizika:
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\u2022 otvoren\u00e1 poz\u00edcia v jednotliv\u00fdch finan\u010dn\u00fdch n\u00e1strojoch;
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\u2022 Value at Risk;
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\u2022 Expected shortfall;
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\u2022 Basis point value;
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\u2022 Credit spread risk in banking book - CSRBB;
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\u2022 anal\u00fdza \u00farokovej medzery;
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\u2022 zmena ekonomickej hodnoty kapit\u00e1lu \u0394EVE;
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\u2022 zmena \u010dist\u00e9ho \u00farokov\u00e9ho pr\u00edjmu \u0394NII;
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\u2022 Stop loss limit pre obchodn\u00fa knihu;
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\u2022 stresov\u00e9 testovanie;
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\u2022 reverzn\u00e9 stresov\u00e9 testovanie.
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Z\u00e1kladn\u00fdm n\u00e1strojom, ktor\u00fd sa pou\u017e\u00edva na meranie a kontrolu miery trhov\u00e9ho rizika v r\u00e1mci bankov\u00fdch
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portf\u00f3li\u00ed, je Value at Risk (VaR). VaR portf\u00f3lia je odhadovan\u00e1 strata vznikaj\u00faca z portf\u00f3lia za ur\u010dit\u00fa dobu (dobu
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dr\u017eania), ktor\u00e1 vypl\u00fdva z nepriazniv\u00e9ho pohybu na trhu so \u0161pecifikovanou pravdepodobnos\u0165ou (interval
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spo\u013eahlivosti). Model VaR pou\u017e\u00edvan\u00fd skupinou sa zaklad\u00e1 na intervale spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % pri dobe
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dr\u017eania 1 de\u0148. Pou\u017e\u00edvan\u00fd model VaR sa zaklad\u00e1 na met\u00f3de historickej simul\u00e1cie. Model vytv\u00e1ra viacero
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hodnovern\u00fdch bud\u00facich scen\u00e1rov pre pohyb trhov\u00fdch cien na z\u00e1klade trhov\u00fdch \u00fadajov z
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predch\u00e1dzaj\u00facich obdob\u00ed a pozorovan\u00fdch vz\u0165ahov medzi rozdielnymi trhmi a cenami.
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Napriek tomu, \u017ee VaR je d\u00f4le\u017eit\u00fd n\u00e1stroj na meranie trhov\u00e9ho rizika, predpoklady, z ktor\u00fdch model vych\u00e1dza,
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s\u00fa zdrojom viacer\u00fdch obmedzen\u00ed:
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\u2022 Doba dr\u017eania predpoklad\u00e1, \u017ee po\u010das nej je mo\u017en\u00e9 zabezpe\u010di\u0165 alebo preda\u0165 poz\u00edcie. Tento
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predpoklad sa pova\u017euje za realistick\u00fd vo v\u00e4\u010d\u0161ine pr\u00edpadov, ale nemus\u00ed by\u0165 pravdiv\u00fd v situ\u00e1cii v\u00e1\u017enej
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nelikvidnosti trhu po\u010das dlh\u0161ej doby.
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\u2022 Interval spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % neodr\u00e1\u017ea straty, ktor\u00e9 m\u00f4\u017eu vznikn\u00fa\u0165 mimo tohto intervalu. V
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r\u00e1mci tohto modelu existuje jednopercentn\u00e1 pravdepodobnos\u0165, \u017ee straty m\u00f4\u017eu presiahnu\u0165 o\u010dak\u00e1van\u00fa
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hodnotu VaR. Na zmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Expected shortfall, ktor\u00e9ho
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pomocou monitoruje mo\u017en\u00fa v\u00fd\u0161ku str\u00e1t mimo nastaven\u00e9ho intervalu spo\u013eahlivosti.
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\u2022 VaR sa po\u010d\u00edta na konci obchodovacieho d\u0148a a neodr\u00e1\u017ea mieru rizika, ktor\u00e9 m\u00f4\u017ee vznikn\u00fa\u0165 z poz\u00edcie
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po\u010das obchodovacieho d\u0148a.
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\u2022 Pou\u017e\u00edvanie historick\u00fdch \u00fadajov ako v\u00fdchodiska na ur\u010denie mo\u017en\u00e9ho rozsahu bud\u00facich v\u00fdsledkov
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nemus\u00ed v\u017edy zah\u0155\u0148a\u0165 v\u0161etky mo\u017en\u00e9 scen\u00e1re, predov\u0161etk\u00fdm scen\u00e1re v\u00fdnimo\u010dn\u00e9ho charakteru. Na
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zmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Stressed VaR, ktor\u00fd berie do \u00favahy historick\u00e9
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scen\u00e1re s najv\u00e4\u010d\u0161\u00edm negat\u00edvnym vplyvom.
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Denn\u00e9 spr\u00e1vy o hodnot\u00e1ch VaR sa predkladaj\u00fa \u010dlenom V\u00fdboru ALCO a \u00fatvarom zodpovedn\u00fdm za riadenie
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poz\u00edci\u00ed. Inform\u00e1cie o v\u00fdvoji trhov\u00fdch riz\u00edk sa pravidelne predkladaj\u00fa V\u00fdboru ALCO.
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Zhrnutie poz\u00edci\u00ed VaR portf\u00f3lia skupiny je nasledovn\u00e9:
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\n\n\n| tis. eur | \n31.12.2025 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 1 927 | \n 2 154 | \n 3 287 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 1 927 | \n 2 154 | \n 3 282 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 200 | \n 1 274 | \n 2 711 | \n 436 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 1 964 | \n 1 813 | \n 2 242 | \n 1 578 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n31.12.2024 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 2 696 | \n 3 143 | \n 4 152 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 2 696 | \n 3 145 | \n 4 151 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 417 | \n 1 532 | \n 2 751 | \n 726 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 2 247 | \n 2 833 | \n 5 540 | \n 2 240 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
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\u00darokov\u00e9 riziko
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Hlavn\u00fdm zdrojom \u00farokov\u00e9ho rizika v skupine je tzv. riziko z precenenia, ku ktor\u00e9mu doch\u00e1dza z d\u00f4vodu
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\u010dasov\u00e9ho nes\u00faladu v splatnostiach (poz\u00edcie spojen\u00e9 s fixnou sadzbou) a pri precenen\u00ed (poz\u00edcie spojen\u00e9 s
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variabilnou sadzbou) skupinov\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a poz\u00edci\u00ed v podmienenej anga\u017eovanosti, podmienen\u00fdch
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z\u00e1v\u00e4zkoch a deriv\u00e1tov\u00fdch n\u00e1strojoch.
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Medzi \u010fal\u0161ie zdroje \u00farokov\u00e9ho rizika patria:
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\u2022 Riziko zmeny v\u00fdnosovej krivky \u2013 vypl\u00fdva zo skuto\u010dnosti, \u017ee zmena z\u00e1kladnej \u00farokovej sadzby na
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finan\u010dnom trhu sa prejav\u00ed r\u00f4znou intenzitou pri r\u00f4znych \u010dasov\u00fdch obdobiach pri \u00farokovo citliv\u00fdch
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finan\u010dn\u00fdch n\u00e1strojoch.
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\n\n
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\u2022 Riziko rozdielnych \u00farokov\u00fdch b\u00e1z \u2013 referen\u010dn\u00e9 sadzby, s ktor\u00fdmi s\u00fa spojen\u00e9 akt\u00edvne a pas\u00edvne obchody,
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s\u00fa rozdielne a v \u010dase sa nepohybuj\u00fa simult\u00e1nne.
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\u2022 Riziko z tvorby opravn\u00fdch polo\u017eiek \u2013 vypl\u00fdva zo zni\u017eovania \u00farokovo citlivej expoz\u00edcie pri zvy\u0161ovan\u00ed
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objemu opravn\u00fdch polo\u017eiek. Zni\u017eovanie expoz\u00edcie ovplyv\u0148uje \u00farokov\u00fa citlivos\u0165 skupiny v z\u00e1vislosti od
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kr\u00e1tkej alebo dlhej poz\u00edcie.
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\u2022 Op\u010dn\u00e9 riziko \u2013 plyn\u00face z mo\u017en\u00fdch vnoren\u00fdch opci\u00ed vo finan\u010dn\u00fdch n\u00e1strojoch v portf\u00f3liu skupiny
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umo\u017e\u0148uj\u00facich pred\u010dasn\u00e9 v\u00fdbery a splatenia a n\u00e1sledn\u00e9 odch\u00fdlky od ich zmluvn\u00fdch splatnost\u00ed.
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Na akt\u00edvnej strane v\u00fdkazu o finan\u010dnej situ\u00e1cii skupina riadi \u00farokov\u00e9 riziko najm\u00e4 poskytovan\u00edm v\u00e4\u010d\u0161iny
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korpor\u00e1tnych \u00faverov spojen\u00fdch s variabilnou sadzbou. Skupina dlhodobo realizuje pri riaden\u00ed \u00farokov\u00e9ho
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rizika bilan\u010dn\u00e9 riadenie. Pri nakupovan\u00ed dlhopisov sa zoh\u013ead\u0148uje aktu\u00e1lna \u00farokov\u00e1 poz\u00edcia skupiny, na
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z\u00e1klade \u010doho doch\u00e1dza k n\u00e1kupu dlhopisov s fixn\u00fdm alebo variabiln\u00fdm kup\u00f3nom. Skupina pou\u017e\u00edva \u00farokov\u00e9
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swapy na zabezpe\u010denie rizika \u00farokov\u00fdch sadzieb z dlhopisov s fixn\u00fdm kup\u00f3nom v portf\u00f3liu finan\u010dn\u00fdch akt\u00edv
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oce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku.
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Priority skupiny pri riaden\u00ed \u00farokov\u00e9ho rizika na pas\u00edvnej strane bilancie:
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\u2022 stabilita vkladov najm\u00e4 v dlh\u0161\u00edch \u010dasov\u00fdch p\u00e1smach;
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\u2022 promptn\u00e9 a flexibiln\u00e9 reagovanie na v\u00fdznamn\u00e9 zmeny \u00farovne \u00farokov\u00fdch sadzieb na medzibankovom
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trhu prostredn\u00edctvom \u00fapravy \u00farokov\u00fdch sadzieb na vkladov\u00fdch produktoch;
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\u2022 priebe\u017en\u00e9 prehodnocovanie \u00farovne poskytovan\u00fdch \u00farokov\u00fdch sadzieb klientom z h\u013eadiska
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konkuren\u010dn\u00e9ho prostredia a tie\u017e z h\u013eadiska aktu\u00e1lneho a o\u010dak\u00e1van\u00e9ho v\u00fdvoja \u00farokov\u00fdch sadzieb na
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lok\u00e1lnom trhu;
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\u2022 zladenie \u0161trukt\u00fary z\u00e1v\u00e4zkov s o\u010dak\u00e1van\u00fdm v\u00fdvojom ceny pe\u0148az\u00ed na pe\u0148a\u017enom trhu s cie\u013eom
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optimalizova\u0165 \u00farokov\u00e9 v\u00fdnosy a minimalizova\u0165 \u00farokov\u00e9 riziko.
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Hlavn\u00e9 riziko, ktor\u00e9mu s\u00fa vystaven\u00e9 portf\u00f3li\u00e1 neur\u010den\u00e9 na obchodovanie, je riziko straty vypl\u00fdvaj\u00face zo
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zmeny bud\u00facich pe\u0148a\u017en\u00fdch tokov alebo re\u00e1lnych hodn\u00f4t finan\u010dn\u00fdch n\u00e1strojov z d\u00f4vodu zmeny trhov\u00fdch
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\u00farokov\u00fdch mier.
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Za monitorovanie stanoven\u00fdch limitov je zodpovedn\u00fd V\u00fdbor ALCO s Unitom Risk Management vykon\u00e1van\u00edm
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svojich denn\u00fdch \u010dinnost\u00ed. Stanovovanie \u00farokov\u00fdch mier pre bankov\u00e9 produkty je v kompetencii V\u00fdboru
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ALCO.
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V prvej polovici roka 2025 bola schv\u00e1len\u00e1 zmena metodiky mapovania vkladov splatn\u00fdch na po\u017eiadanie
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(non-maturity deposits), \u010d\u00edm sa pred\u013a\u017eila priemern\u00e1 \u00farokov\u00e1 viazanos\u0165 pas\u00edv.
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Zmeny v ekonomickej hodnote vlastn\u00e9ho imania (\u0394EVE) vypo\u010d\u00edtan\u00e9 pod\u013ea \u0161iestich \u0161okov\u00fdch scen\u00e1rov
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doh\u013eadu pod\u013ea \u010dl\u00e1nku 98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
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\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Short rates shock up | \n (30 389) | \n (28 904) | \n\n\n\n\n\n\n
\n\n| Short rates shock down | \n 14 827 | \n 14 238 | \n\n\n\n\n\n\n
\n\n| Parallel shock up | \n (35 392) | \n (39 161) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 17 011 | \n 19 320 | \n\n\n\n\n\n\n
\n\n| Steepener shock | \n 5 547 | \n 4 138 | \n\n\n\n\n\n\n
\n\n| Flattener shock | \n (15 911) | \n (14 157) | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
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Zmeny v \u010distom pr\u00edjme z \u00farokov (\u0394NII) vypo\u010d\u00edtan\u00e9 pod\u013ea dvoch \u0161okov\u00fdch scen\u00e1rov doh\u013eadu pod\u013ea \u010dl\u00e1nku
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98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
\n
\n
\n
\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Parallel shock up | \n (7 504) | \n (8 276) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 3 296 | \n 3 697 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
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Ekonomickou hodnotou kapit\u00e1lu sa rozumie rozdiel diskontovan\u00e9ho pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch akt\u00edv
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zaznamenan\u00fdch v bankovej knihe a pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch pas\u00edv zaznamenan\u00fdch v bankovej
\n
knihe; \u00farokovo citliv\u00e9 akt\u00edvum a \u00farokovo citliv\u00e9 pas\u00edvum je akt\u00edvum a pas\u00edvum, ktor\u00e9ho re\u00e1lna hodnota je
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premenliv\u00e1 v z\u00e1vislosti od zmeny \u00farokov\u00fdch mier na trhu. Jednotliv\u00e9 akt\u00edva a pas\u00edva s\u00fa rozdelen\u00e9 do
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prece\u0148ovac\u00edch medzier na z\u00e1klade svojej \u00farokovej viazanosti, volatility \u00farokov\u00fdch mar\u017e\u00ed (pre vybran\u00e9
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pas\u00edvne produkty) alebo rolovania (pre polo\u017eky akt\u00edv a pas\u00edv, kde nie je mo\u017en\u00e9 pou\u017ei\u0165 \u0161tatistick\u00e9 modely). V
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pr\u00edpade ak polo\u017eka nenesie v sebe \u00farokov\u00e9 riziko, je jej priraden\u00e1 splatnos\u0165 1 de\u0148.
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Zmena ekonomickej hodnoty kapit\u00e1lu vyjadruje dopad paraleln\u00e9ho \u00farokov\u00e9ho \u0161oku na hodnotu \u00farokovo
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citliv\u00fdch akt\u00edv a pas\u00edv banky. Je nutn\u00e9 zd\u00f4razni\u0165, \u017ee t\u00e1to miera zn\u00e1zor\u0148uje efekt pohybu \u00farokov\u00fdch kriviek na
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s\u00fa\u010dasn\u00fa \u0161trukt\u00faru akt\u00edv a pas\u00edv, \u010di\u017ee neobsahuje predpoklady bud\u00facich zmien v \u0161trukt\u00fare bilancie.
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Akciov\u00e9 riziko
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Akciov\u00e9 riziko je riziko pohybu ceny akciov\u00fdch n\u00e1strojov dr\u017ean\u00fdch v portf\u00f3liu skupiny a finan\u010dn\u00fdch deriv\u00e1tov
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odvoden\u00fdch od t\u00fdchto n\u00e1strojov. Hlavn\u00fdm zdrojom akciov\u00e9ho rizika v skupine s\u00fa \u0161pekulat\u00edvne a strategick\u00e9
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poz\u00edcie dr\u017ean\u00e9 v akci\u00e1ch a podielov\u00fdch listoch.
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Pri investovan\u00ed do akciov\u00fdch n\u00e1strojov sa skupina riadi:
\n
\u2022 pravidelne aktualizovanou investi\u010dnou strat\u00e9giou;
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\u2022 z\u00e1sadou preferencie verejne obchodovan\u00fdch titulov;
\n
\u2022 sledovan\u00edm limitov na minimaliz\u00e1ciu akciov\u00e9ho rizika;
\n
\u2022 v\u00fdsledkami podrobnej anal\u00fdzy riz\u00edk, ktor\u00e1 zvy\u010dajne obsahuje aj predikcie v\u00fdvoja ceny akci\u00ed, r\u00f4zne
\n
modely a scen\u00e1re v\u00fdvoja extern\u00fdch aj intern\u00fdch \u010dinite\u013eov s vplyvom na v\u00fdsledok hospod\u00e1renia,
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majetkov\u00fa anga\u017eovanos\u0165 a primeranos\u0165 vlastn\u00fdch zdrojov.
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V\u00fd\u0161ka akciov\u00e9ho rizika je vyjadren\u00e1 v predch\u00e1dzaj\u00facom texte ako s\u00fa\u010das\u0165 ukazovate\u013ea celkov\u00e9ho VaR.
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Dev\u00edzov\u00e9 riziko
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Skupina sa vystavuje dev\u00edzov\u00e9mu riziku pri obchodovan\u00ed v cudzej mene na vlastn\u00fd \u00fa\u010det, ako aj pre svojich
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klientov. Skupina preber\u00e1 na seba dev\u00edzov\u00e9 riziko, ak m\u00e1 akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudz\u00edch
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men\u00e1ch, ktor\u00e9 nie s\u00fa v rovnakom mno\u017estve, t. j. skupina m\u00e1 nezabezpe\u010den\u00fa dev\u00edzov\u00fa poz\u00edciu. Skupina
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limituje dev\u00edzov\u00e9 riziko najm\u00e4 prostredn\u00edctvom limitov nezabezpe\u010denej dev\u00edzovej poz\u00edcie a udr\u017eiava ho
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primerane svojej ve\u013ekosti a obchodn\u00fdm aktivit\u00e1m na akceptovate\u013enej \u00farovni. V\u00fd\u0161ka dev\u00edzov\u00e9ho rizika je
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vyjadren\u00e1 vy\u0161\u0161ie prostredn\u00edctvom ukazovate\u013ea VaR.
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37. Opera\u010dn\u00e9 riziko
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Opera\u010dn\u00fdm rizikom sa rozumie riziko mo\u017enej straty vr\u00e1tane \u0161kody sp\u00f4sobenej (vlastnou \u010dinnos\u0165ou skupiny)
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skupine nevhodn\u00fdmi alebo chybn\u00fdmi vn\u00fatorn\u00fdmi postupmi, zlyhan\u00edm \u013eudsk\u00e9ho faktora, zlyhan\u00edm
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pou\u017e\u00edvan\u00fdch syst\u00e9mov a vonkaj\u0161\u00edmi udalos\u0165ami okrem \u00faverov\u00e9ho, trhov\u00e9ho rizika a rizika likvidity. S\u00fa\u010das\u0165ou
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opera\u010dn\u00e9ho rizika je aj pr\u00e1vne riziko, ktor\u00e9 znamen\u00e1 riziko vypl\u00fdvaj\u00face najm\u00e4 z nevymo\u017eite\u013enosti z\u00e1v\u00e4zkov zo
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zml\u00fav, ne\u00faspe\u0161n\u00fdch s\u00fadnych konan\u00ed alebo rozsudkov s negat\u00edvnym vplyvom na skupinu, a compliance riziko.
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Opera\u010dn\u00e9 riziko vypl\u00fdva zo v\u0161etk\u00fdch oper\u00e1ci\u00ed skupiny a ovplyv\u0148uje v\u0161etky podnikate\u013esk\u00e9 subjekty.
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Skupina m\u00e1 zaveden\u00e9 procesy identifik\u00e1cie opera\u010dn\u00e9ho rizika, vyu\u017e\u00edvanie k\u013e\u00fa\u010dov\u00fdch rizikov\u00fdch
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ukazovate\u013eov, procesy samohodnotenia, pl\u00e1ny pre nepredv\u00eddan\u00e9 udalosti a zabezpe\u010denie nepretr\u017eitej
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obchodnej \u010dinnosti skupiny a riadenie opera\u010dn\u00e9ho rizika na konsolidovanom z\u00e1klade.
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Prvotn\u00e1 zodpovednos\u0165 za v\u00fdvoj a implement\u00e1ciu kontrol riadenia opera\u010dn\u00e9ho rizika je pridelen\u00e1 vy\u0161\u0161iemu
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mana\u017ementu ka\u017ed\u00e9ho odboru. T\u00fato zodpovednos\u0165 podporuje v\u00fdvoj z\u00e1kladn\u00fdch \u0161tandardov skupiny na
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riadenie opera\u010dn\u00e9ho rizika v nasleduj\u00facich oblastiach:
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\u2022 po\u017eiadavky na ods\u00fahlasenie a monitorovanie transakci\u00ed;
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\u2022 s\u00falad s regulat\u00f3rnymi a ostatn\u00fdmi pr\u00e1vnymi po\u017eiadavkami;
\n
\u2022 dokument\u00e1cia kontrol a proced\u00far;
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\u2022 po\u017eiadavky na periodick\u00e9 prehodnocovanie opera\u010dn\u00fdch riz\u00edk a adekv\u00e1tne kontroly a proced\u00fary
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na zmier\u0148ovanie identifikovan\u00fdch riz\u00edk;
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\u2022 po\u017eiadavky na vykazovanie opera\u010dn\u00fdch str\u00e1t a navrhnut\u00e9 n\u00e1pravn\u00e9 opatrenia;
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\u2022 v\u00fdvoj kr\u00edzov\u00fdch pl\u00e1nov;
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\u2022 tr\u00e9ning a odborn\u00fd v\u00fdvoj;
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\u2022 etick\u00e9 a podnikate\u013esk\u00e9 \u0161tandardy;
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\u2022 zmier\u0148ovanie riz\u00edk vr\u00e1tane poistenia, ak je efekt\u00edvne.
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Odbor vn\u00fatornej kontroly a auditu realizuje audity a kontroly v s\u00falade so \u0160tat\u00fatom vn\u00fatornej kontroly a
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vn\u00fatorn\u00e9ho auditu a s Pl\u00e1nom kontrolnej \u010dinnosti na dan\u00fd rok, schv\u00e1len\u00fdm dozornou radou. V\u00fdsledky auditov
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a kontrol realizovan\u00fdch intern\u00fdm auditom s\u00fa prediskutovan\u00e9 s mana\u017ementom organiza\u010dn\u00e9ho \u00fatvaru, na
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ktor\u00fd sa vz\u0165ahuj\u00fa. Spr\u00e1vy z realizovan\u00fdch auditov a kontrol s\u00fa n\u00e1sledne predkladan\u00e9 predstavenstvu a
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dozornej rade (ktor\u00e1 vykon\u00e1va aj \u010dinnosti v\u00fdboru pre audit).
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Pr\u00e1vne riziko
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Pr\u00e1vne riziko predstavuje mo\u017en\u00fa stratu vypl\u00fdvaj\u00facu najm\u00e4 z nevymo\u017eite\u013enosti zml\u00fav, hrozby ne\u00faspe\u0161n\u00fdch
\n
s\u00fadnych konan\u00ed alebo rozsudkov s negat\u00edvnym vplyvom na skupinu. Riadenie pr\u00e1vneho rizika skupiny
\n
zabezpe\u010duje Unit Legal and Compliance.
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Compliance riziko
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Skupina sa v r\u00e1mci riadenia compliance rizika zameriava najm\u00e4 na:
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\u2022 riadenie rizika legaliz\u00e1cie pr\u00edjmov z trestnej \u010dinnosti a financovania terorizmu;
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\u2022 riziko pr\u00e1vnych sankci\u00ed a sankci\u00ed zo strany regul\u00e1tora;
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\u2022 straty reput\u00e1cie skupiny, ktor\u00e9 m\u00f4\u017ee skupina utrpie\u0165 ako d\u00f4sledok poru\u0161enia s\u00faladu konania zo strany
\n
skupiny s po\u017eiadavkami stanoven\u00fdmi v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi pr\u00e1vnymi normami, usmerneniami,
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s\u00favisiacimi \u0161tandardmi skupiny pri v\u00fdkone bankov\u00fdch \u010dinnost\u00ed.
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Rizik\u00e1 spojen\u00e9 s outsourcingom
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Osobitnou skupinou opera\u010dn\u00fdch riz\u00edk s\u00fa rizik\u00e1 spojen\u00e9 s outsourcingov\u00fdmi \u010dinnos\u0165ami. Outsourcingom sa
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rozumie dlhodob\u00e9 zabezpe\u010denie \u010dinnost\u00ed sl\u00fa\u017eiacich na podporu v\u00fdkonu bankov\u00fdch \u010dinnost\u00ed, ktor\u00e9 pre
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skupinu vykon\u00e1va in\u00e1 osoba na zmluvnom z\u00e1klade, s cie\u013eom dosiahnu\u0165 vy\u0161\u0161iu efekt\u00edvnos\u0165 v\u00fdkonu bankov\u00fdch
\n
\u010dinnost\u00ed.
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Riadenie riz\u00edk spojen\u00fdch s outsourcingom je v skupine s\u00fa\u010das\u0165ou jej celkov\u00e9ho riadenia riz\u00edk, je v zodpovednosti
\n
Risk v\u00fdboru a zah\u0155\u0148a najm\u00e4:
\n
\u2022 strat\u00e9giu riadenia riz\u00edk spojen\u00fdch s outsourcingom, ktor\u00fa schva\u013euje predstavenstvo, ako i in\u00e9
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samostatn\u00e9 intern\u00e9 predpisy spojen\u00e9 s outsourcingom, bezpe\u010dnostn\u00e9 kr\u00edzov\u00e9 pl\u00e1ny k jednotliv\u00fdm
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outsourcingov\u00fdmi \u010dinnostiam, resp. pl\u00e1ny skupiny na ukon\u010denie outsourcingu;
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\u2022 preverovanie kvality slu\u017eieb poskytovate\u013ea pred a po\u010das trvania outsourcingu;
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\u2022 pravideln\u00e9 previerky v\u00fdkonu outsourcingov\u00fdch \u010dinnost\u00ed Unitom Internal Audit;
\n
\u2022 minimaliz\u00e1ciu rizika pri outsourcingu pri v\u00fdskyte mimoriadnych situ\u00e1ci\u00ed a pod.
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38. Riziko vyrovnania
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Aktivity skupiny m\u00f4\u017eu ma\u0165 za n\u00e1sledok vznik rizika v \u010dase vyrovnania transakci\u00ed a obchodov. Riziko vyrovnania
\n
je riziko straty z d\u00f4vodu nesplnenia povinnost\u00ed spolo\u010dnosti v\u010das uhradi\u0165 hotovos\u0165, doda\u0165 cenn\u00e9 papiere alebo
\n
in\u00e9 akt\u00edva tak, ako bolo zmluvne dohodnut\u00e9.
\n
\n
Pre ur\u010dit\u00e9 druhy transakci\u00ed skupina zmier\u0148uje toto riziko vyrovn\u00e1van\u00edm obchodov cez kl\u00edringov\u00fdch agentov s
\n
cie\u013eom zaisti\u0165, \u017ee obchod bude vyrovnan\u00fd len vtedy, ke\u010f si obe protistrany splnia svoje zmluvn\u00e9 povinnosti.
\n
\n
Limity na vyrovnanie tvoria \u010das\u0165 procesu monitorovania limitov. Akceptovanie rizika vyrovnania
\n
vypl\u00fdvaj\u00faceho z obchodov s vo\u013en\u00fdm vyrovnan\u00edm vy\u017eaduje osobitn\u00e9 povolenie V\u00fdboru ALCO pre transakciu
\n
alebo protistranu.
\n
\n
Riziko v spr\u00e1vcovskej spolo\u010dnosti spo\u010d\u00edva v tom, \u017ee emitent alebo protistrana nedodr\u017e\u00ed svoj z\u00e1v\u00e4zok. Mo\u017en\u00fd
\n
vplyv kreditn\u00e9ho rizika na hodnotu akt\u00edv sa pova\u017euje za mierny.
\n
\n
Podielov\u00e9 fondy minimalizuj\u00fa riziko pri obchodovan\u00ed s cenn\u00fdmi papiermi hlavne t\u00fdm, \u017ee uzatv\u00e1ranie
\n
obchodov s majetkom v podielovom fonde sa uskuto\u010d\u0148uje v s\u00falade so z\u00e1konom tak, aby sa protihodnota
\n
prev\u00e1dzala v prospech majetku v podielovom fonde na princ\u00edpe platby oproti dod\u00e1vke v lehot\u00e1ch
\n
obvykl\u00fdch na regulovanom trhu. Riadenie rizika zah\u0155\u0148a: preverenie bonity emitenta a protistrany, stanovenie
\n
limitu na emitenta alebo protistranu v zmysle pravidiel obmedzenia a rozlo\u017eenia rizika, nastavenie tohto limitu
\n
do informa\u010dn\u00e9ho syst\u00e9mu a jeho n\u00e1sledn\u00fd prepo\u010det.
\n
\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag348": {
"value": "\n
\n\n
\n
\n
5. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \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| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n - | \n 17 | \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 dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
Nasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Deriv\u00e1ty | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag349": {
"value": "\n
\n\n
5. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \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| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n - | \n 17 | \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 dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
Nasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Deriv\u00e1ty | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag350": {
"value": "\n5. Finan\u010dn\u00e9 akt\u00edva a z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \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| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n - | \n 17 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n - | \n 17 | \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 dr\u017ean\u00e9 na obchodovanie | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nNasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu deriv\u00e1tov dr\u017ean\u00fdch na obchodovanie:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Deriv\u00e1ty | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Menov\u00e9 deriv\u00e1ty | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 27 125 | \n - | \n 6 | \n 35 401 | \n 17 | \n 50 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag351": {
"value": "\n6. Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez v\u00fdsledok
\nhospod\u00e1renia
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n| Podielov\u00e9 listy | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag318": {
"value": "\n
\n\n
\n
\n
8. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n
\n
\n\n\n| tis. eur | \nHrub\u00e1 hodnota | \n | \nOpravn\u00e9 polo\u017eky | \n | \n\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n 706 227 | \n (331) | \n (211) | \n 816 071 | \n 706 016 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n (326) | \n (211) | \n 758 492 | \n 659 497 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n (5) | \n - | \n 56 401 | \n 45 280 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n - | \n - | \n 1 178 | \n 1 239 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 362 120 | \n 3 144 884 | \n (137 914) | \n (133 950) | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n 60 384 | \n - | \n (20) | \n 384 | \n 60 364 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n 13 509 | \n (3) | \n (8) | \n 8 752 | \n 13 501 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 211 702 | \n 200 402 | \n (426) | \n (2 286) | \n 211 276 | \n 198 116 | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 82 145 | \n 178 999 | \n (9 928) | \n (16 021) | \n 72 217 | \n 162 978 | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 059 134 | \n 2 691 590 | \n (127 557) | \n (115 615) | \n 2 931 577 | \n 2 575 975 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 2 019 387 | \n 1 704 799 | \n (913) | \n (460) | \n 2 018 474 | \n 1 704 339 | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 1 032 056 | \n 979 308 | \n (124 546) | \n (112 956) | \n 907 510 | \n 866 352 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 7 691 | \n 7 483 | \n (2 098) | \n (2 199) | \n 5 593 | \n 5 284 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 21 401 | \n 24 355 | \n (417) | \n (1 762) | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 199 923 | \n 3 875 466 | \n (138 662) | \n (135 923) | \n 4 061 261 | \n 3 739 543 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n\n
\n\n\n\n\n\n
\n
\n\n
\n
\n
\n
\n
S\u00fa\u010das\u0165ou \u00faverov a preddavkov s\u00fa aj poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Minim\u00e1lna hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 711 | \n 8 074 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 727 | \n 4 681 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 984 | \n 3 393 | \n\n\n\n\n\n\n\n\n
\n\n| Nerealizovan\u00e9 v\u00fdnosy z finan\u010dn\u00e9ho l\u00edzingu | \n (184) | \n (610) | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 586 | \n 4 305 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 941 | \n 3 159 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
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Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva zah\u0155\u0148aj\u00fa nasledovn\u00e9:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva, brutto | \n 21 401 | \n 24 355 | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky zo z\u00fa\u010dtovania | \n 2 766 | \n 7 512 | \n\n\n\n\n\n\n\n\n
\n\n| Cash kolater\u00e1l | \n 9 997 | \n 9 876 | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z obchodn\u00e9ho styku | \n 7 717 | \n 5 970 | \n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 921 | \n 997 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (417) | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zobrazuje hrub\u00fa hodnotu a opravn\u00e9 polo\u017eky pod\u013ea stup\u0148a znehodnotenia (stage):
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\n\n\n| 31.12.2025 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n - | \n - | \n - | \n 816 402 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n - | \n - | \n - | \n 758 818 | \n (326) | \n - | \n - | \n - | \n (326) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n - | \n - | \n - | \n 56 406 | \n (5) | \n - | \n - | \n - | \n (5) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n - | \n - | \n - | \n 1 178 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 968 364 | \n 212 376 | \n 169 151 | \n 12 229 | \n 3 362 120 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n - | \n - | \n - | \n 384 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n - | \n - | \n - | \n 8 755 | \n (3) | \n - | \n - | \n - | \n (3) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 126 398 | \n 85 304 | \n - | \n - | \n 211 702 | \n (426) | \n - | \n - | \n - | \n (426) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 59 794 | \n 5 143 | \n 13 322 | \n 3 886 | \n 82 145 | \n (710) | \n (451) | \n (8 126) | \n (641) | \n (9 928) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 773 033 | \n 121 929 | \n 155 829 | \n 8 343 | \n 3 059 134 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 945 210 | \n 58 901 | \n 14 051 | \n 1 225 | \n 2 019 387 | \n (165) | \n (94) | \n (644) | \n (10) | \n (913) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 824 192 | \n 61 762 | \n 138 984 | \n 7 118 | \n 1 032 056 | \n (14 726) | \n (11 384) | \n (95 970) | \n (2 466) | \n (124 546) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 631 | \n 1 266 | \n 2 794 | \n - | \n 7 691 | \n (31) | \n (21) | \n (2 046) | \n - | \n (2 098) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 21 401 | \n - | \n - | \n 21 401 | \n - | \n (417) | \n - | \n - | \n (417) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 784 766 | \n 233 777 | \n 169 151 | \n 12 229 | \n 4 199 923 | \n (16 392) | \n (12 367) | \n (106 786) | \n (3 117) | \n (138 662) | \n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 227 | \n - | \n - | \n - | \n 706 227 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 659 708 | \n - | \n - | \n - | \n 659 708 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 45 280 | \n - | \n - | \n - | \n 45 280 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 239 | \n - | \n - | \n - | \n 1 239 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 740 351 | \n 227 328 | \n 158 812 | \n 18 393 | \n 3 144 884 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 60 384 | \n - | \n - | \n - | \n 60 384 | \n (20) | \n - | \n - | \n - | \n (20) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 13 509 | \n - | \n - | \n - | \n 13 509 | \n (8) | \n - | \n - | \n - | \n (8) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 100 985 | \n 92 560 | \n - | \n 6 857 | \n 200 402 | \n (175) | \n (3) | \n - | \n (2 108) | \n (2 286) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 127 955 | \n 22 293 | \n 20 944 | \n 7 807 | \n 178 999 | \n (1 133) | \n (550) | \n (10 227) | \n (4 111) | \n (16 021) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 437 518 | \n 112 475 | \n 137 868 | \n 3 729 | \n 2 691 590 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 645 630 | \n 48 387 | \n 10 782 | \n - | \n 1 704 799 | \n (67) | \n (48) | \n (345) | \n - | \n (460) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 788 014 | \n 62 990 | \n 124 575 | \n 3 729 | \n 979 308 | \n (12 350) | \n (11 058) | \n (88 491) | \n (1 057) | \n (112 956) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 874 | \n 1 098 | \n 2 511 | \n - | \n 7 483 | \n (29) | \n (12) | \n (2 158) | \n - | \n (2 199) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 24 355 | \n - | \n - | \n 24 355 | \n - | \n (1 762) | \n - | \n - | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 446 578 | \n 251 683 | \n 158 812 | \n 18 393 | \n 3 875 466 | \n (13 993) | \n (13 433) | \n (101 221) | \n (7 276) | \n (135 923) | \n\n\n\n\n\n\n\n\n
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\nPohyby na opravn\u00fdch polo\u017ek\u00e1ch k dlhov\u00fdm cenn\u00fdm papierom a \u00faverom a preddavkom v amortizovanej
\nhodnote s\u00fa nasledovn\u00e9:
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\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2025 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (9) | \n - | \n - | \n - | \n (9) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 2 | \n - | \n - | \n - | \n 2 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n (113) | \n - | \n - | \n - | \n (113) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (216) | \n (7 485) | \n - | \n - | \n (7 701) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (6) | \n - | \n - | \n - | \n (6) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 4 | \n 3 509 | \n - | \n - | \n 3 513 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 7 | \n 3 976 | \n - | \n - | \n 3 983 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n - | \n x | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00davery a preddavky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (10 757) | \n - | \n - | \n - | \n (10 757) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 10 572 | \n 1 094 | \n 26 724 | \n 5 571 | \n 43 961 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 3 380 | \n (14 040) | \n (25 100) | \n (1 412) | \n (37 172) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (5 478) | \n 12 667 | \n (7 189) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n (45) | \n 5 523 | \n - | \n 5 478 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n 45 | \n x | \n (12 712) | \n - | \n (12 667) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 523) | \n 12 712 | \n x | \n | \n 7 189 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00davery a preddavky - dom\u00e1cnosti | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2025 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (10 218) | \n - | \n - | \n - | \n (10 218) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 10 317 | \n 659 | \n 19 215 | \n 33 | \n 30 224 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 3 180 | \n (12 828) | \n (20 848) | \n (1 452) | \n (31 948) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (5 755) | \n 11 788 | \n (6 033) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n (71) | \n 5 826 | \n - | \n 5 755 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n 71 | \n x | \n (11 859) | \n - | \n (11 788) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 826) | \n 11 859 | \n x | \n | \n 6 033 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nZa rok, ktor\u00fd sa skon\u010dil 31. decembra 2025, skupina odpredala portf\u00f3lio retailov\u00fdch poh\u013ead\u00e1vok v brutto
\nhodnote 9,6 mil. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 18,7 mil. eur), ku ktor\u00fdm boli vytvoren\u00e9
\nopravn\u00e9 polo\u017eky vo v\u00fd\u0161ke 8,9 mil. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 17,2 mil. eur).
\n
\n\n
\n
\n\n\n| tis. eur | \n\u00davery a preddavky - korpor\u00e1t | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (1 308) | \n (553) | \n (10 227) | \n (6 219) | \n (18 307) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (509) | \n - | \n - | \n - | \n (509) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 223 | \n 435 | \n 7 510 | \n 5 537 | \n 13 705 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 178 | \n (1 213) | \n (4 253) | \n 41 | \n (5 247) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n 276 | \n 880 | \n (1 156) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 27 | \n (303) | \n - | \n (276) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (27) | \n x | \n (853) | \n - | \n (880) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n 303 | \n 853 | \n x | \n | \n 1 156 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (1 136) | \n (451) | \n (8 126) | \n (641) | \n (10 354) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| tis. eur | \n\u00davery a preddavky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (9 917) | \n (17 227) | \n (113 210) | \n (3 382) | \n (143 736) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (9 907) | \n - | \n - | \n - | \n (9 907) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 8 965 | \n 6 170 | \n 34 516 | \n 5 | \n 49 656 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 4 708 | \n (15 979) | \n (14 799) | \n (3 899) | \n (29 969) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (7 628) | \n 15 365 | \n (7 737) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 2 330 | \n 5 298 | \n - | \n 7 628 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (2 330) | \n x | \n (13 035) | \n - | \n (15 365) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 298) | \n 13 035 | \n x | \n | \n 7 737 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (3) | \n - | \n 9 | \n - | \n 6 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag353": {
"value": "\n
\n\n
8. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n
\n
\n\n\n| tis. eur | \nHrub\u00e1 hodnota | \n | \nOpravn\u00e9 polo\u017eky | \n | \n\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n 706 227 | \n (331) | \n (211) | \n 816 071 | \n 706 016 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n (326) | \n (211) | \n 758 492 | \n 659 497 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n (5) | \n - | \n 56 401 | \n 45 280 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n - | \n - | \n 1 178 | \n 1 239 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 362 120 | \n 3 144 884 | \n (137 914) | \n (133 950) | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n 60 384 | \n - | \n (20) | \n 384 | \n 60 364 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n 13 509 | \n (3) | \n (8) | \n 8 752 | \n 13 501 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 211 702 | \n 200 402 | \n (426) | \n (2 286) | \n 211 276 | \n 198 116 | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 82 145 | \n 178 999 | \n (9 928) | \n (16 021) | \n 72 217 | \n 162 978 | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 059 134 | \n 2 691 590 | \n (127 557) | \n (115 615) | \n 2 931 577 | \n 2 575 975 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 2 019 387 | \n 1 704 799 | \n (913) | \n (460) | \n 2 018 474 | \n 1 704 339 | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 1 032 056 | \n 979 308 | \n (124 546) | \n (112 956) | \n 907 510 | \n 866 352 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 7 691 | \n 7 483 | \n (2 098) | \n (2 199) | \n 5 593 | \n 5 284 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 21 401 | \n 24 355 | \n (417) | \n (1 762) | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 199 923 | \n 3 875 466 | \n (138 662) | \n (135 923) | \n 4 061 261 | \n 3 739 543 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n
\n\n
Nasleduj\u00faca tabu\u013eka zobrazuje hrub\u00fa hodnotu a opravn\u00e9 polo\u017eky pod\u013ea stup\u0148a znehodnotenia (stage):
\n
\n
\n
\n\n\n| 31.12.2025 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n - | \n - | \n - | \n 816 402 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n - | \n - | \n - | \n 758 818 | \n (326) | \n - | \n - | \n - | \n (326) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n - | \n - | \n - | \n 56 406 | \n (5) | \n - | \n - | \n - | \n (5) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n - | \n - | \n - | \n 1 178 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 968 364 | \n 212 376 | \n 169 151 | \n 12 229 | \n 3 362 120 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n - | \n - | \n - | \n 384 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n - | \n - | \n - | \n 8 755 | \n (3) | \n - | \n - | \n - | \n (3) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 126 398 | \n 85 304 | \n - | \n - | \n 211 702 | \n (426) | \n - | \n - | \n - | \n (426) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 59 794 | \n 5 143 | \n 13 322 | \n 3 886 | \n 82 145 | \n (710) | \n (451) | \n (8 126) | \n (641) | \n (9 928) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 773 033 | \n 121 929 | \n 155 829 | \n 8 343 | \n 3 059 134 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 945 210 | \n 58 901 | \n 14 051 | \n 1 225 | \n 2 019 387 | \n (165) | \n (94) | \n (644) | \n (10) | \n (913) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 824 192 | \n 61 762 | \n 138 984 | \n 7 118 | \n 1 032 056 | \n (14 726) | \n (11 384) | \n (95 970) | \n (2 466) | \n (124 546) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 631 | \n 1 266 | \n 2 794 | \n - | \n 7 691 | \n (31) | \n (21) | \n (2 046) | \n - | \n (2 098) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 21 401 | \n - | \n - | \n 21 401 | \n - | \n (417) | \n - | \n - | \n (417) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 784 766 | \n 233 777 | \n 169 151 | \n 12 229 | \n 4 199 923 | \n (16 392) | \n (12 367) | \n (106 786) | \n (3 117) | \n (138 662) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n
\n\n
\n
\n\n\n| 31.12.2024 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 227 | \n - | \n - | \n - | \n 706 227 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 659 708 | \n - | \n - | \n - | \n 659 708 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 45 280 | \n - | \n - | \n - | \n 45 280 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 239 | \n - | \n - | \n - | \n 1 239 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 740 351 | \n 227 328 | \n 158 812 | \n 18 393 | \n 3 144 884 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 60 384 | \n - | \n - | \n - | \n 60 384 | \n (20) | \n - | \n - | \n - | \n (20) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 13 509 | \n - | \n - | \n - | \n 13 509 | \n (8) | \n - | \n - | \n - | \n (8) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 100 985 | \n 92 560 | \n - | \n 6 857 | \n 200 402 | \n (175) | \n (3) | \n - | \n (2 108) | \n (2 286) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 127 955 | \n 22 293 | \n 20 944 | \n 7 807 | \n 178 999 | \n (1 133) | \n (550) | \n (10 227) | \n (4 111) | \n (16 021) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 437 518 | \n 112 475 | \n 137 868 | \n 3 729 | \n 2 691 590 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 645 630 | \n 48 387 | \n 10 782 | \n - | \n 1 704 799 | \n (67) | \n (48) | \n (345) | \n - | \n (460) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 788 014 | \n 62 990 | \n 124 575 | \n 3 729 | \n 979 308 | \n (12 350) | \n (11 058) | \n (88 491) | \n (1 057) | \n (112 956) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 874 | \n 1 098 | \n 2 511 | \n - | \n 7 483 | \n (29) | \n (12) | \n (2 158) | \n - | \n (2 199) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 24 355 | \n - | \n - | \n 24 355 | \n - | \n (1 762) | \n - | \n - | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 446 578 | \n 251 683 | \n 158 812 | \n 18 393 | \n 3 875 466 | \n (13 993) | \n (13 433) | \n (101 221) | \n (7 276) | \n (135 923) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag356": {
"value": "\n8. Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n\n
\n\n\n| tis. eur | \nHrub\u00e1 hodnota | \n | \nOpravn\u00e9 polo\u017eky | \n | \n\u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n 706 227 | \n (331) | \n (211) | \n 816 071 | \n 706 016 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n (326) | \n (211) | \n 758 492 | \n 659 497 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n (5) | \n - | \n 56 401 | \n 45 280 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n - | \n - | \n 1 178 | \n 1 239 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 362 120 | \n 3 144 884 | \n (137 914) | \n (133 950) | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n 60 384 | \n - | \n (20) | \n 384 | \n 60 364 | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n 13 509 | \n (3) | \n (8) | \n 8 752 | \n 13 501 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 211 702 | \n 200 402 | \n (426) | \n (2 286) | \n 211 276 | \n 198 116 | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 82 145 | \n 178 999 | \n (9 928) | \n (16 021) | \n 72 217 | \n 162 978 | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 059 134 | \n 2 691 590 | \n (127 557) | \n (115 615) | \n 2 931 577 | \n 2 575 975 | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 2 019 387 | \n 1 704 799 | \n (913) | \n (460) | \n 2 018 474 | \n 1 704 339 | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 1 032 056 | \n 979 308 | \n (124 546) | \n (112 956) | \n 907 510 | \n 866 352 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 7 691 | \n 7 483 | \n (2 098) | \n (2 199) | \n 5 593 | \n 5 284 | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 21 401 | \n 24 355 | \n (417) | \n (1 762) | \n 20 984 | \n 22 593 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 199 923 | \n 3 875 466 | \n (138 662) | \n (135 923) | \n 4 061 261 | \n 3 739 543 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\nS\u00fa\u010das\u0165ou \u00faverov a preddavkov s\u00fa aj poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Minim\u00e1lna hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 711 | \n 8 074 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 727 | \n 4 681 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 984 | \n 3 393 | \n\n\n\n\n\n\n\n\n
\n\n| Nerealizovan\u00e9 v\u00fdnosy z finan\u010dn\u00e9ho l\u00edzingu | \n (184) | \n (610) | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 586 | \n 4 305 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 941 | \n 3 159 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\nNasleduj\u00faca tabu\u013eka zobrazuje hrub\u00fa hodnotu a opravn\u00e9 polo\u017eky pod\u013ea stup\u0148a znehodnotenia (stage):
\n
\n\n
\n\n\n| 31.12.2025 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 402 | \n - | \n - | \n - | \n 816 402 | \n (331) | \n - | \n - | \n - | \n (331) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n - | \n - | \n - | \n 758 818 | \n (326) | \n - | \n - | \n - | \n (326) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n - | \n - | \n - | \n 56 406 | \n (5) | \n - | \n - | \n - | \n (5) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n - | \n - | \n - | \n 1 178 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 968 364 | \n 212 376 | \n 169 151 | \n 12 229 | \n 3 362 120 | \n (16 061) | \n (11 950) | \n (106 786) | \n (3 117) | \n (137 914) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 384 | \n - | \n - | \n - | \n 384 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 8 755 | \n - | \n - | \n - | \n 8 755 | \n (3) | \n - | \n - | \n - | \n (3) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 126 398 | \n 85 304 | \n - | \n - | \n 211 702 | \n (426) | \n - | \n - | \n - | \n (426) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 59 794 | \n 5 143 | \n 13 322 | \n 3 886 | \n 82 145 | \n (710) | \n (451) | \n (8 126) | \n (641) | \n (9 928) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 773 033 | \n 121 929 | \n 155 829 | \n 8 343 | \n 3 059 134 | \n (14 922) | \n (11 499) | \n (98 660) | \n (2 476) | \n (127 557) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 945 210 | \n 58 901 | \n 14 051 | \n 1 225 | \n 2 019 387 | \n (165) | \n (94) | \n (644) | \n (10) | \n (913) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 824 192 | \n 61 762 | \n 138 984 | \n 7 118 | \n 1 032 056 | \n (14 726) | \n (11 384) | \n (95 970) | \n (2 466) | \n (124 546) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 631 | \n 1 266 | \n 2 794 | \n - | \n 7 691 | \n (31) | \n (21) | \n (2 046) | \n - | \n (2 098) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 21 401 | \n - | \n - | \n 21 401 | \n - | \n (417) | \n - | \n - | \n (417) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 784 766 | \n 233 777 | \n 169 151 | \n 12 229 | \n 4 199 923 | \n (16 392) | \n (12 367) | \n (106 786) | \n (3 117) | \n (138 662) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n| 31.12.2024 | \nHrub\u00e1 hodnota | \n | \n | \n | \n | \nOpravn\u00e9 polo\u017eky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 227 | \n - | \n - | \n - | \n 706 227 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 659 708 | \n - | \n - | \n - | \n 659 708 | \n (211) | \n - | \n - | \n - | \n (211) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 45 280 | \n - | \n - | \n - | \n 45 280 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 239 | \n - | \n - | \n - | \n 1 239 | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 2 740 351 | \n 227 328 | \n 158 812 | \n 18 393 | \n 3 144 884 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 60 384 | \n - | \n - | \n - | \n 60 384 | \n (20) | \n - | \n - | \n - | \n (20) | \n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 13 509 | \n - | \n - | \n - | \n 13 509 | \n (8) | \n - | \n - | \n - | \n (8) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 100 985 | \n 92 560 | \n - | \n 6 857 | \n 200 402 | \n (175) | \n (3) | \n - | \n (2 108) | \n (2 286) | \n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 127 955 | \n 22 293 | \n 20 944 | \n 7 807 | \n 178 999 | \n (1 133) | \n (550) | \n (10 227) | \n (4 111) | \n (16 021) | \n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 2 437 518 | \n 112 475 | \n 137 868 | \n 3 729 | \n 2 691 590 | \n (12 446) | \n (11 118) | \n (90 994) | \n (1 057) | \n (115 615) | \n\n\n\n\n\n\n\n\n
\n\n| \u00davery na b\u00fdvanie | \n 1 645 630 | \n 48 387 | \n 10 782 | \n - | \n 1 704 799 | \n (67) | \n (48) | \n (345) | \n - | \n (460) | \n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 788 014 | \n 62 990 | \n 124 575 | \n 3 729 | \n 979 308 | \n (12 350) | \n (11 058) | \n (88 491) | \n (1 057) | \n (112 956) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 \u00favery | \n 3 874 | \n 1 098 | \n 2 511 | \n - | \n 7 483 | \n (29) | \n (12) | \n (2 158) | \n - | \n (2 199) | \n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 24 355 | \n - | \n - | \n 24 355 | \n - | \n (1 762) | \n - | \n - | \n (1 762) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 3 446 578 | \n 251 683 | \n 158 812 | \n 18 393 | \n 3 875 466 | \n (13 993) | \n (13 433) | \n (101 221) | \n (7 276) | \n (135 923) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n| tis. eur | \n\u00davery a preddavky - korpor\u00e1t | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (1 308) | \n (553) | \n (10 227) | \n (6 219) | \n (18 307) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (509) | \n - | \n - | \n - | \n (509) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 223 | \n 435 | \n 7 510 | \n 5 537 | \n 13 705 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 178 | \n (1 213) | \n (4 253) | \n 41 | \n (5 247) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n 276 | \n 880 | \n (1 156) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 27 | \n (303) | \n - | \n (276) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (27) | \n x | \n (853) | \n - | \n (880) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n 303 | \n 853 | \n x | \n | \n 1 156 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n 4 | \n - | \n - | \n - | \n 4 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (1 136) | \n (451) | \n (8 126) | \n (641) | \n (10 354) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \n\u00davery a preddavky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Stav k 1. janu\u00e1ru 2024 | \n (9 917) | \n (17 227) | \n (113 210) | \n (3 382) | \n (143 736) | \n\n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n (9 907) | \n - | \n - | \n - | \n (9 907) | \n\n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n 8 965 | \n 6 170 | \n 34 516 | \n 5 | \n 49 656 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n 4 708 | \n (15 979) | \n (14 799) | \n (3 899) | \n (29 969) | \n\n\n\n\n\n\n\n\n
\n\n| Presuny: | \n (7 628) | \n 15 365 | \n (7 737) | \n - | \n - | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 1 | \n x | \n 2 330 | \n 5 298 | \n - | \n 7 628 | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 2 | \n (2 330) | \n x | \n (13 035) | \n - | \n (15 365) | \n\n\n\n\n\n\n\n\n
\n\n| (do)/zo stup\u0148a 3 | \n (5 298) | \n 13 035 | \n x | \n | \n 7 737 | \n\n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (3) | \n - | \n 9 | \n - | \n 6 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (13 782) | \n (11 671) | \n (101 221) | \n (7 276) | \n (133 950) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag352": {
"value": "\n
\n\n
\n
\n
S\u00fa\u010das\u0165ou \u00faverov a preddavkov s\u00fa aj poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Minim\u00e1lna hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 711 | \n 8 074 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 727 | \n 4 681 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 984 | \n 3 393 | \n\n\n\n\n\n\n\n\n
\n\n| Nerealizovan\u00e9 v\u00fdnosy z finan\u010dn\u00e9ho l\u00edzingu | \n (184) | \n (610) | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota l\u00edzingov\u00fdch spl\u00e1tok | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Poh\u013ead\u00e1vky z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Do 1 roka | \n 2 586 | \n 4 305 | \n\n\n\n\n\n\n\n\n
\n\n| 1-5 rokov | \n 941 | \n 3 159 | \n\n\n\n\n\n\n\n\n
\n\n| S\u00fa\u010dasn\u00e1 hodnota bud\u00facich spl\u00e1tok z finan\u010dn\u00e9ho l\u00edzingu | \n 3 527 | \n 7 464 | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (619) | \n (608) | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 908 | \n 6 856 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag326": {
"value": "\n9. Zabezpe\u010dovacie deriv\u00e1ty
\n
\nSkupina uplat\u0148uje zabezpe\u010denie re\u00e1lnej hodnoty, pri ktorom v pr\u00edpade microhedgingu predstavuj\u00fa
\nzabezpe\u010den\u00fa polo\u017eku vybran\u00e9 fixne \u00faro\u010den\u00e9 dlhopisy z portf\u00f3lia Finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch FVOCI a z
\nportf\u00f3lia Finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote a v pr\u00edpade macrohedgingu s\u00fa
\nzabezpe\u010denou polo\u017ekou vybran\u00e9 fixne \u00faro\u010den\u00e9 klientsk\u00e9 \u00favery. V oboch typoch zabezpe\u010denia s\u00fa
\nzabezpe\u010dovac\u00edm n\u00e1strojom \u00farokov\u00e9 swapy, pri ktor\u00fdch skupina plat\u00ed fixn\u00fa a dost\u00e1va pohybliv\u00fa \u00farokov\u00fa
\nsadzbu. Zabezpe\u010denie re\u00e1lnej hodnoty vo\u010di pohybom \u00farokovej sadzby bolo efekt\u00edvne po\u010das cel\u00e9ho
\nobdobia zabezpe\u010dovacieho vz\u0165ahu. Zmeny v re\u00e1lnej hodnote t\u00fdchto \u00farokov\u00fdch swapov v d\u00f4sledku zmeny
\n\u00farokov\u00fdch sadzieb podstatn\u00fdm sp\u00f4sobom kompenzuj\u00fa zmeny re\u00e1lnej hodnoty zabezpe\u010den\u00fdch polo\u017eiek
\nzapr\u00ed\u010dinen\u00e9 zmenou \u00farokov\u00fdch sadzieb.
\n
\nNasleduj\u00faca tabu\u013eka uv\u00e1dza nomin\u00e1lnu a re\u00e1lnu hodnotu zabezpe\u010dovac\u00edch deriv\u00e1tov. Nomin\u00e1lne hodnoty
\npredstavuj\u00fa objem nesplaten\u00fdch transakci\u00ed k ur\u010dit\u00e9mu \u010dasov\u00e9mu okamihu; nepredstavuj\u00fa potenci\u00e1lny zisk
\nalebo stratu spojen\u00fa s trhov\u00fdm alebo \u00faverov\u00fdm rizikom pri t\u00fdchto transakci\u00e1ch.
\n
\n\n\n\n\n\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n | \n | \n31.12.2024 | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \nNomin\u00e1lna hodnota | \nRe\u00e1lna hodnota akt\u00edv | \nRe\u00e1lna hodnota z\u00e1v\u00e4zkov | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zabezpe\u010denie re\u00e1lnej hodnoty \u00farok. rizika portf\u00f3lia | \n 147 000 | \n - | \n 2 222 | \n 201 000 | \n 133 | \n 2 208 | \n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty - microhedging | \n 153 366 | \n 3 859 | \n 2 373 | \n 143 366 | \n 3 448 | \n 3 649 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 300 366 | \n 3 859 | \n 4 595 | \n 344 366 | \n 3 581 | \n 5 857 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nNasleduj\u00faca tabu\u013eka uv\u00e1dza \u00fa\u010dtovn\u00fa hodnotu zabezpe\u010den\u00fdch polo\u017eiek, hodnotu \u00faprav zabezpe\u010denej
\npolo\u017eky z d\u00f4vodu zabezpe\u010denia a polo\u017eku v\u00fdkazu o finan\u010dnej situ\u00e1cii, v ktorej je vyk\u00e1zan\u00e1 zabezpe\u010den\u00e1
\npolo\u017eka.
\n
\n\n
\n\n\n| tis. eur | \n\u00da\u010dtovn\u00e1 | \n | \nHodnota \u00fapravy | \n | \nPolo\u017eka v\u00fdkazu | \n\n\n\n\n\n\n\n\n
\n\n | \nhodnota | \n | \nzabezpe\u010denej | \n | \no finan\u010dnej situ\u00e1cii, v | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \npolo\u017eky | \n | \nktorej je vyk\u00e1zan\u00e1 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nzabezpe\u010den\u00e1 polo\u017eka | \n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n | \n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010denie re\u00e1lnej | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| hodnoty | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 riziko portf\u00f3lia | \n 147 000 | \n 201 000 | \n718 | \n 1 352 | \nZabezpe\u010dovacie deriv\u00e1ty | \n\n\n\n\n\n\n\n\n
\n\n| makrohedging | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e1 sadzba | \n 60 162 | \n 59 583 | \n (3 907) | \n (2 728) | \nFin. akt\u00edva oce\u0148. RH cez | \n\n\n\n\n\n\n\n\n
\n\n| mikrohedging (FVOCI) | \n | \n | \n | \n | \nost. s\u00fa\u010d. KV | \n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e1 sadzba | \n 83 377 | \n 73 189 | \n842 | \n 2 078 | \nFin. akt\u00edva oce\u0148ovan\u00e9 v | \n\n\n\n\n\n\n\n\n
\n\n| mikrohedging (AC) | \n | \n | \n | \n | \namort. 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
\nDopad \u00fa\u010dtovania o zabezpe\u010den\u00ed do v\u00fdsledku hospod\u00e1renia je nasledovn\u00fd:
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho n\u00e1stroja | \n 3 078 | \n (2 437) | \n\n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010denej polo\u017eky | \n (3 049) | \n 2 369 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 (strata)/zisk zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva | \n 29 | \n (68) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\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\u00fd zisk/(strata) zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva je vo V\u00fdkaze ziskov a str\u00e1t s\u00fa\u010das\u0165ou riadku \u010cist\u00fd
\nzisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag339": {
"value": "\n
\n\n
10. Invest\u00edcie do spolo\u010dn\u00e9ho podniku
\n
\n
\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz o finan\u010dnej situ\u00e1cii | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 27 587 | \n 26 350 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 25 164 | \n 24 099 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 akt\u00edva | \n 2 423 | \n 2 251 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na \u010dist\u00fdch akt\u00edvach | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz ziskov a str\u00e1t | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm | \n 1 478 | \n 1 287 | \n\n\n\n\n\n\n\n\n
\n\n| Da\u0148 z pr\u00edjmov | \n (332) | \n (266) | \n\n\n\n\n\n\n\n\n
\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n| Celkov\u00fd komplexn\u00fd zisk za rok | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na zisku/(strate) po zdanen\u00ed | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
Celkov\u00fd podiel skupiny na \u010dist\u00fdch akt\u00edvach a \u010distom zisku po zdanen\u00ed:
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00e9 akt\u00edva | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag337": {
"value": "\n10. Invest\u00edcie do spolo\u010dn\u00e9ho podniku
\n
\n\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz o finan\u010dnej situ\u00e1cii | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 27 587 | \n 26 350 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 25 164 | \n 24 099 | \n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 akt\u00edva | \n 2 423 | \n 2 251 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na \u010dist\u00fdch akt\u00edvach | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nSKPAY, a. s. | \n | \n\n\n\n\n\n\n\n\n
\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n| V\u00fdkaz ziskov a str\u00e1t | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm | \n 1 478 | \n 1 287 | \n\n\n\n\n\n\n\n\n
\n\n| Da\u0148 z pr\u00edjmov | \n (332) | \n (266) | \n\n\n\n\n\n\n\n\n
\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n| Celkov\u00fd komplexn\u00fd zisk za rok | \n 1 146 | \n 1 021 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Podiel skupiny na zisku/(strate) po zdanen\u00ed | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nCelkov\u00fd podiel skupiny na \u010dist\u00fdch akt\u00edvach a \u010distom zisku po zdanen\u00ed:
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00e9 akt\u00edva | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 969 | \n 900 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Zisk po osobitnom odvode a po zdanen\u00ed | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SKPAY, a. s. | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 458 | \n 408 | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag342": {
"value": "\n11. Hmotn\u00e9 akt\u00edva
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva vo vlastn\u00edctve | \n 13 138 | \n 14 774 | \n\n\n\n\n\n\n\n\n
\n\n| Nehnute\u013enosti, stroje a zariadenia | \n 13 138 | \n 14 774 | \n\n\n\n\n\n\n\n\n
\n\n| Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie | \n 23 582 | \n 29 448 | \n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 36 720 | \n 44 222 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nHmotn\u00e9 akt\u00edva vo vlastn\u00edctve | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nPozemky a budovy | \nHardv\u00e9r | \nZariadenie a ostatn\u00e9 vybavenie | \nAkt\u00edva na operat\u00edvny l\u00edzing | \nMajetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n 22 547 | \n 14 628 | \n 15 435 | \n 971 | \n 604 | \n 54 185 | \n\n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n - | \n - | \n 9 | \n - | \n 2 056 | \n 2 065 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny | \n 23 | \n 1 851 | \n 764 | \n - | \n (2 638) | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n (1 265) | \n (2 621) | \n (791) | \n (778) | \n (17) | \n (5 472) | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n 21 305 | \n 13 858 | \n 15 417 | \n 193 | \n 5 | \n 50 778 | \n\n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (14 518) | \n (11 353) | \n (12 246) | \n (729) | \n - | \n (38 846) | \n\n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n (1 526) | \n (984) | \n (1 188) | \n (30) | \n - | \n (3 728) | \n\n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n 993 | \n 2 619 | \n 761 | \n 618 | \n - | \n 4 991 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (15 051) | \n (9 718) | \n (12 673) | \n (141) | \n - | \n (37 583) | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n - | \n - | \n (5) | \n (52) | \n - | \n (57) | \n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k 31.12.2025 | \n 6 254 | \n 4 140 | \n 2 739 | \n - | \n 5 | \n 13 138 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nHmotn\u00e9 akt\u00edva vo vlastn\u00edctve | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nPozemky a budovy | \nHardv\u00e9r | \nZariadenie a ostatn\u00e9 vybavenie | \nAkt\u00edva na operat\u00edvny l\u00edzing | \nMajetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n 22 920 | \n 13 865 | \n 19 734 | \n 1 445 | \n 78 | \n 58 042 | \n\n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n - | \n 3 | \n 267 | \n - | \n 3 185 | \n 3 455 | \n\n\n\n\n\n\n\n\n
\n\n| Presuny | \n 75 | \n 1 606 | \n 978 | \n - | \n (2 659) | \n - | \n\n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n (448) | \n (846) | \n (5 544) | \n (474) | \n - | \n (7 312) | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n 22 547 | \n 14 628 | \n 15 435 | \n 971 | \n 604 | \n 54 185 | \n\n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n (13 415) | \n (11 124) | \n (11 795) | \n (797) | \n - | \n (37 131) | \n\n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n (1 358) | \n (1 073) | \n (1 096) | \n (217) | \n - | \n (3 744) | \n\n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n 255 | \n 844 | \n 645 | \n 285 | \n - | \n 2 029 | \n\n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (14 518) | \n (11 353) | \n (12 246) | \n (729) | \n - | \n (38 846) | \n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (449) | \n - | \n (64) | \n (52) | \n - | \n (565) | \n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k 31.12.2024 | \n 7 580 | \n 3 275 | \n 3 125 | \n 190 | \n 604 | \n 14 774 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n| tis. eur | \nAkt\u00edva s pr\u00e1vom na u\u017e\u00edvanie | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n | \nPozemky a budovy | \nHardv\u00e9r | \nZariadenie a ostatn\u00e9 vybavenie | \nSpolu | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n 54 624 | \n 211 | \n 2 588 | \n 57 423 | \n\n\n\n\n\n\n\n
\n\n| Prepo\u010det z d\u00f4vodu zmeny zmluvn\u00fdch podmienok | \n (665) | \n - | \n 41 | \n (624) | \n\n\n\n\n\n\n\n
\n\n| Ukon\u010den\u00e9 zmluvy | \n (534) | \n (211) | \n (349) | \n (1 094) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n 53 425 | \n - | \n 2 280 | \n 55 705 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n (25 532) | \n (211) | \n (2 232) | \n (27 975) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n (4 996) | \n - | \n (238) | \n (5 234) | \n\n\n\n\n\n\n\n
\n\n| Prepo\u010det z d\u00f4vodu zmeny zmluvn\u00fdch podmienok | \n - | \n - | \n (8) | \n (8) | \n\n\n\n\n\n\n\n
\n\n| Ukon\u010den\u00e9 zmluvy | \n 534 | \n 211 | \n 349 | \n 1 094 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n (29 994) | \n - | \n (2 129) | \n (32 123) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k 31.12.2025 | \n 23 431 | \n - | \n 151 | \n 23 582 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n| tis. eur | \nAkt\u00edva s pr\u00e1vom na u\u017e\u00edvanie | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n | \nPozemky a budovy | \nHardv\u00e9r | \nZariadenie a ostatn\u00e9 vybavenie | \nSpolu | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n 52 255 | \n 211 | \n 4 067 | \n 56 533 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n 8 | \n - | \n - | \n 8 | \n\n\n\n\n\n\n\n
\n\n| Prepo\u010det z d\u00f4vodu zmeny zmluvn\u00fdch podmienok | \n 4 976 | \n - | \n (1 259) | \n 3 717 | \n\n\n\n\n\n\n\n
\n\n| Ukon\u010den\u00e9 zmluvy | \n (2 615) | \n - | \n (220) | \n (2 835) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n 54 624 | \n 211 | \n 2 588 | \n 57 423 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n (22 513) | \n (211) | \n (2 120) | \n (24 844) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n (4 877) | \n - | \n (322) | \n (5 199) | \n\n\n\n\n\n\n\n
\n\n| Prepo\u010det z d\u00f4vodu zmeny zmluvn\u00fdch podmienok | \n (757) | \n - | \n - | \n (757) | \n\n\n\n\n\n\n\n
\n\n| Ukon\u010den\u00e9 zmluvy | \n 2 615 | \n | \n 210 | \n 2 825 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n (25 532) | \n (211) | \n (2 232) | \n (27 975) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k 31.12.2024 | \n 29 092 | \n - | \n 356 | \n 29 448 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\nPohyby na \u00fa\u010dtoch opravn\u00fdch polo\u017eiek k hmotn\u00e9mu majetku boli nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Po\u010diato\u010dn\u00fd stav k 1. janu\u00e1ru | \n (565) | \n (458) | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 rozpustenie/(tvorba) opravn\u00fdch polo\u017eiek | \n 508 | \n (107) | \n\n\n\n\n\n\n\n
\n\n| Kone\u010dn\u00fd stav | \n (57) | \n (565) | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nSkupina pou\u017e\u00edvala plne odp\u00edsan\u00e9 hmotn\u00e9 akt\u00edva k 31. decembru 2025 v obstar\u00e1vacej hodnote vo v\u00fd\u0161ke
\n16 223 tis. eur, resp. k 31. decembru 2024 vo v\u00fd\u0161ke 14 834 tis. eur.
\n
\nSkupina m\u00e1 na akt\u00edva uzatvoren\u00e9 poistenie proti \u017eiveln\u00fdm pohrom\u00e1m, poistenie pre pr\u00edpad po\u0161kodenia
\n\u00famyseln\u00fdm konan\u00edm a poistenie pre pr\u00edpad odcudzenia kr\u00e1de\u017eou vl\u00e1man\u00edm alebo l\u00fape\u017en\u00fdm prepadnut\u00edm.
\nNa motorov\u00e9 vozidl\u00e1 je uzavret\u00e9 poistenie z\u00e1konnej zodpovednosti za \u0161kodu sp\u00f4soben\u00fa prev\u00e1dzkou
\nmotorov\u00e9ho vozidla a havarijn\u00e9 poistenie.
\n
\nNa akt\u00edva skupiny nie je zriaden\u00e9 z\u00e1lo\u017en\u00e9 pr\u00e1vo.
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Poistn\u00e1 suma akt\u00edv | \n 50 140 49 819 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag184": {
"value": "\n
\n\n
\n
\n
\n
12. Nehmotn\u00e9 akt\u00edva
\n
\n
\n
\n\n\n| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \n Majetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n14 158 | \n14 158 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n12 478 | \n- | \n(12 478) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n(1 909) | \n- | \n(3 815) | \n(5 724) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n13 727 | \n130 461 | \n424 | \n2 787 | \n147 399 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(9 023) | \n(37) | \n- | \n(9 060) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n907 | \n- | \n- | \n907 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n- | \n(94 773) | \n(361) | \n- | \n(95 134) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n(87) | \n- | \n- | \n(3 011) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n35 601 | \n63 | \n2 787 | \n49 254 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2025 | \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| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \nMajetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n14 024 | \n112 637 | \n424 | \n17 246 | \n144 331 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n10 292 | \n10 292 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n8 113 | \n- | \n(8 113) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n(297) | \n(858) | \n- | \n(14 503) | \n(15 658) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n- | \n(80 341) | \n(286) | \n- | \n(80 627) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(7 173) | \n(38) | \n- | \n(7 211) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n857 | \n- | \n- | \n857 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n- | \n- | \n - | \n(2 924) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n33 235 | \n100 | \n4 922 | \n49 060 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2024 | \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
Skupina pou\u017e\u00edvala plne odp\u00edsan\u00e9 nehmotn\u00e9 akt\u00edva k 31. decembru 2025 v obstar\u00e1vacej hodnote vo v\u00fd\u0161ke
\n
15 639 tis. eur, resp. k 31. decembru 2024 vo v\u00fd\u0161ke 15 422 tis. eur.
\n
\n
\n
Skupina raz ro\u010dne testuje znehodnotenie goodwillu, pr\u00edpadne aj \u010dastej\u0161ie v pr\u00edpade, ke\u010f udalosti alebo
\n
zmeny v okolnostiach nazna\u010duj\u00fa, \u017ee by \u00fa\u010dtovn\u00e1 hodnota goodwillu mohla by\u0165 znehodnoten\u00e1. Pre \u00fa\u010dely
\n
testovania znehodnotenia mana\u017ement pova\u017euje obe spolo\u010dnosti za samostatn\u00e9 jednotky generuj\u00face
\n
hotovos\u0165.
\n
\n
Realizovate\u013en\u00e1 hodnota dc\u00e9rskych spolo\u010dnost\u00ed bola ur\u010den\u00e1 met\u00f3dou value-in-use za pou\u017eitia o\u010dak\u00e1van\u00fdch
\n
bud\u00facich pe\u0148a\u017en\u00fdch tokov zostaven\u00fdch na z\u00e1klade najaktu\u00e1lnej\u0161\u00edch pl\u00e1nov schv\u00e1len\u00fdch predstavenstvami
\n
t\u00fdchto spolo\u010dnost\u00ed. Diskontn\u00e1 sadzba aplikovan\u00e1 na bud\u00face pe\u0148a\u017en\u00e9 toky po obdob\u00ed schv\u00e1len\u00e9ho pl\u00e1nu
\n
je upraven\u00e1 o projektovan\u00fa sadzbu rastu. Diskontn\u00e1 sadzba aj projektovan\u00e1 sadzba rastu boli stanoven\u00e9 s
\n
oh\u013eadom na trhov\u00fd podiel, odch\u00fdlku pri pl\u00e1novan\u00ed, ve\u013ekos\u0165 spolo\u010dnosti a oblas\u0165 p\u00f4sobenia.
\n
\n
Skupina pou\u017eila nasledovn\u00e9 diskontn\u00e9 sadzby:
\n
\n
\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| 365.invest, spr\u00e1v. spol., a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Cards&Co, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Ahoj, a.s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag185": {
"value": "\n
\n
\n\n
12. Nehmotn\u00e9 akt\u00edva
\n
\n
\n
\n\n\n| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \n Majetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n14 158 | \n14 158 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n12 478 | \n- | \n(12 478) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n(1 909) | \n- | \n(3 815) | \n(5 724) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n13 727 | \n130 461 | \n424 | \n2 787 | \n147 399 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(9 023) | \n(37) | \n- | \n(9 060) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n907 | \n- | \n- | \n907 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n- | \n(94 773) | \n(361) | \n- | \n(95 134) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n(87) | \n- | \n- | \n(3 011) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n35 601 | \n63 | \n2 787 | \n49 254 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2025 | \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| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \nMajetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n14 024 | \n112 637 | \n424 | \n17 246 | \n144 331 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n10 292 | \n10 292 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n8 113 | \n- | \n(8 113) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n(297) | \n(858) | \n- | \n(14 503) | \n(15 658) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n- | \n(80 341) | \n(286) | \n- | \n(80 627) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(7 173) | \n(38) | \n- | \n(7 211) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n857 | \n- | \n- | \n857 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n- | \n- | \n - | \n(2 924) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n33 235 | \n100 | \n4 922 | \n49 060 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2024 | \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
\nSkupina pou\u017e\u00edvala plne odp\u00edsan\u00e9 nehmotn\u00e9 akt\u00edva k 31. decembru 2025 v obstar\u00e1vacej hodnote vo v\u00fd\u0161ke
\n15 639 tis. eur, resp. k 31. decembru 2024 vo v\u00fd\u0161ke 15 422 tis. eur.
\n
\n\n
Skupina raz ro\u010dne testuje znehodnotenie goodwillu, pr\u00edpadne aj \u010dastej\u0161ie v pr\u00edpade, ke\u010f udalosti alebo
\n
zmeny v okolnostiach nazna\u010duj\u00fa, \u017ee by \u00fa\u010dtovn\u00e1 hodnota goodwillu mohla by\u0165 znehodnoten\u00e1. Pre \u00fa\u010dely
\n
testovania znehodnotenia mana\u017ement pova\u017euje obe spolo\u010dnosti za samostatn\u00e9 jednotky generuj\u00face
\n
hotovos\u0165.
\n
\n
Realizovate\u013en\u00e1 hodnota dc\u00e9rskych spolo\u010dnost\u00ed bola ur\u010den\u00e1 met\u00f3dou value-in-use za pou\u017eitia o\u010dak\u00e1van\u00fdch
\n
bud\u00facich pe\u0148a\u017en\u00fdch tokov zostaven\u00fdch na z\u00e1klade najaktu\u00e1lnej\u0161\u00edch pl\u00e1nov schv\u00e1len\u00fdch predstavenstvami
\n
t\u00fdchto spolo\u010dnost\u00ed. Diskontn\u00e1 sadzba aplikovan\u00e1 na bud\u00face pe\u0148a\u017en\u00e9 toky po obdob\u00ed schv\u00e1len\u00e9ho pl\u00e1nu
\n
je upraven\u00e1 o projektovan\u00fa sadzbu rastu. Diskontn\u00e1 sadzba aj projektovan\u00e1 sadzba rastu boli stanoven\u00e9 s
\n
oh\u013eadom na trhov\u00fd podiel, odch\u00fdlku pri pl\u00e1novan\u00ed, ve\u013ekos\u0165 spolo\u010dnosti a oblas\u0165 p\u00f4sobenia.
\n
\n
Skupina pou\u017eila nasledovn\u00e9 diskontn\u00e9 sadzby:
\n
\n
\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| 365.invest, spr\u00e1v. spol., a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Cards&Co, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Ahoj, a.s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag216": {
"value": "\n12. Nehmotn\u00e9 akt\u00edva
\n
\n\n
\n\n\n| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \n Majetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n14 158 | \n14 158 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n12 478 | \n- | \n(12 478) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n(1 909) | \n- | \n(3 815) | \n(5 724) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n13 727 | \n130 461 | \n424 | \n2 787 | \n147 399 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(9 023) | \n(37) | \n- | \n(9 060) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n907 | \n- | \n- | \n907 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n- | \n(94 773) | \n(361) | \n- | \n(95 134) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n(87) | \n- | \n- | \n(3 011) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n35 601 | \n63 | \n2 787 | \n49 254 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2025 | \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| tis. eur | \nGoodwill | \nSoftv\u00e9r | \nOstatn\u00e9 nehmotn\u00e9 | \nMajetok v obstaran\u00ed | \nSpolu | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \nakt\u00edva | \n | \n | \n\n\n\n\n\n\n\n
\n\n| v obstaran\u00ed\" | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Obstar\u00e1vacia cena | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n14 024 | \n112 637 | \n424 | \n17 246 | \n144 331 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edrastky | \n- | \n- | \n- | \n10 292 | \n10 292 | \n\n\n\n\n\n\n\n
\n\n| Presuny | \n- | \n8 113 | \n- | \n(8 113) | \n- | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n(297) | \n(858) | \n- | \n(14 503) | \n(15 658) | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n13 727 | \n119 892 | \n424 | \n4 922 | \n138 965 | \n\n\n\n\n\n\n\n
\n\n| Opr\u00e1vky | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n- | \n(80 341) | \n(286) | \n- | \n(80 627) | \n\n\n\n\n\n\n\n
\n\n| Odpisy za obdobie | \n- | \n(7 173) | \n(38) | \n- | \n(7 211) | \n\n\n\n\n\n\n\n
\n\n| \u00dabytky | \n- | \n857 | \n- | \n- | \n857 | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n- | \n(86 657) | \n(324) | \n- | \n(86 981) | \n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(2 924) | \n- | \n- | \n - | \n(2 924) | \n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota k | \n10 803 | \n33 235 | \n100 | \n4 922 | \n49 060 | \n\n\n\n\n\n\n\n
\n\n| 31.12.2024 | \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\nSkupina raz ro\u010dne testuje znehodnotenie goodwillu, pr\u00edpadne aj \u010dastej\u0161ie v pr\u00edpade, ke\u010f udalosti alebo
\nzmeny v okolnostiach nazna\u010duj\u00fa, \u017ee by \u00fa\u010dtovn\u00e1 hodnota goodwillu mohla by\u0165 znehodnoten\u00e1. Pre \u00fa\u010dely
\ntestovania znehodnotenia mana\u017ement pova\u017euje obe spolo\u010dnosti za samostatn\u00e9 jednotky generuj\u00face
\nhotovos\u0165.
\n
\nRealizovate\u013en\u00e1 hodnota dc\u00e9rskych spolo\u010dnost\u00ed bola ur\u010den\u00e1 met\u00f3dou value-in-use za pou\u017eitia o\u010dak\u00e1van\u00fdch
\nbud\u00facich pe\u0148a\u017en\u00fdch tokov zostaven\u00fdch na z\u00e1klade najaktu\u00e1lnej\u0161\u00edch pl\u00e1nov schv\u00e1len\u00fdch predstavenstvami
\nt\u00fdchto spolo\u010dnost\u00ed. Diskontn\u00e1 sadzba aplikovan\u00e1 na bud\u00face pe\u0148a\u017en\u00e9 toky po obdob\u00ed schv\u00e1len\u00e9ho pl\u00e1nu
\nje upraven\u00e1 o projektovan\u00fa sadzbu rastu. Diskontn\u00e1 sadzba aj projektovan\u00e1 sadzba rastu boli stanoven\u00e9 s
\noh\u013eadom na trhov\u00fd podiel, odch\u00fdlku pri pl\u00e1novan\u00ed, ve\u013ekos\u0165 spolo\u010dnosti a oblas\u0165 p\u00f4sobenia.
\n
\nSkupina pou\u017eila nasledovn\u00e9 diskontn\u00e9 sadzby:
\n
\n\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| 365.invest, spr\u00e1v. spol., a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Cards&Co, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| Ahoj, a.s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n| PB Finan\u010dn\u00e9 slu\u017eby, a. s. | \n11,60 % | \n11,18 % | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag186": {
"value": "\n13. Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky
\n
\nOdlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky a odlo\u017een\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky s\u00fa vypo\u010d\u00edtan\u00e9 nasledovn\u00fdmi sadzbami:
\n
\n\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Spolo\u010dnosti v SR | \n24,00 % | \n24,00 % | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nPri v\u00fdpo\u010dte odlo\u017eenej dane z precenenia finan\u010dn\u00fdch akt\u00edv FVOCI bola pre \u010fal\u0161ie obdobia pou\u017eit\u00e1 tak\u00e1
\nsadzba dane z pr\u00edjmu, ktor\u00e1 zoh\u013ead\u0148uje v\u00fd\u0161ku novozaveden\u00e9ho osobitn\u00e9ho odvodu.
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v amortizovanej hodnote | \n 16 931 | \n 16 930 | \n\n\n\n\n\n\n\n
\n\n| Rezervy na pods\u00favahov\u00e9 polo\u017eky | \n 63 | \n 62 | \n\n\n\n\n\n\n\n
\n\n| Precenenie finan\u010dn\u00fdch akt\u00edv FVOCI - dlhov\u00e9 cenn\u00e9 papiere | \n 4 914 | \n 5 967 | \n\n\n\n\n\n\n\n
\n\n| Precenenie finan\u010dn\u00fdch akt\u00edv FVOCI - deriv\u00e1ty | \n (1 248) | \n (981) | \n\n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n 856 | \n 809 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 17 451 | \n 6 436 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 38 967 | \n 29 223 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nPohyby na \u00fa\u010dtoch odlo\u017eenej dane boli nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \nPozn. | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Po\u010diato\u010dn\u00fd stav k 1. janu\u00e1ru | \n | \n 29 223 | \n 28 616 | \n\n\n\n\n\n\n\n
\n\n| Cez v\u00fdkaz ziskov a str\u00e1t | \n29 | \n 11 064 | \n 1 440 | \n\n\n\n\n\n\n\n
\n\n| Cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n | \n (1 320) | \n (833) | \n\n\n\n\n\n\n\n
\n\n| Kone\u010dn\u00fd stav | \n | \n 38 967 | \n 29 223 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n| tis. eur | \n1.1.2025 | \nV\u00fdkaz ziskov a str\u00e1t | \nOCI | \n31.12.2025 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v AC | \n 16 930 | \n 1 | \n - | \n 16 931 | \n\n\n\n\n\n\n\n
\n\n| Rezervy na pods\u00favahov\u00e9 polo\u017eky | \n 62 | \n 1 | \n - | \n 63 | \n\n\n\n\n\n\n\n
\n\n| Precenenie finan\u010dn\u00fdch akt\u00edv FVOCI | \n 4 986 | \n - | \n (1 320) | \n 3 666 | \n\n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n 809 | \n 47 | \n - | \n 856 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 6 436 | \n 11 015 | \n - | \n 17 451 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 29 223 | \n 11 064 | \n (1 320) | \n 38 967 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \n1.1.2024 | \nV\u00fdkaz ziskov a str\u00e1t | \nOCI | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Znehodnotenie finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch v AC | \n 18 092 | \n (1 162) | \n - | \n 16 930 | \n\n\n\n\n\n\n\n
\n\n| Rezervy na pods\u00favahov\u00e9 polo\u017eky | \n 67 | \n (5) | \n - | \n 62 | \n\n\n\n\n\n\n\n
\n\n| Precenenie finan\u010dn\u00fdch akt\u00edv FVOCI | \n 5 819 | \n - | \n (833) | \n 4 986 | \n\n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n 622 | \n 187 | \n - | \n 809 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 4 016 | \n 2 420 | \n - | \n 6 436 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 28 616 | \n 1 440 | \n (833) | \n 29 223 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag187": {
"value": "\n
\n\n
14. In\u00e9 akt\u00edva
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| N\u00e1klady a pr\u00edjmy bud\u00facich obdob\u00ed | \n 9 660 | \n 15 901 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1soby | \n 163 | \n 517 | \n\n\n\n\n\n\n\n
\n\n| Da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n 96 | \n 1 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 preddavky | \n 2 704 | \n 7 347 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 3 | \n 3 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 12 626 | \n 23 769 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag188": {
"value": "\n14. In\u00e9 akt\u00edva
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| N\u00e1klady a pr\u00edjmy bud\u00facich obdob\u00ed | \n 9 660 | \n 15 901 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1soby | \n 163 | \n 517 | \n\n\n\n\n\n\n\n
\n\n| Da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n 96 | \n 1 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 preddavky | \n 2 704 | \n 7 347 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 3 | \n 3 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 12 626 | \n 23 769 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag211": {
"value": "\n
\n\n
\n
\n
15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 763 924 | \n\n\n\n\n\n\n\n
\n\n| Centr\u00e1lne banky | \n 50 027 | \n - | \n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 3 570 | \n 3 437 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 64 593 | \n 45 877 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie bez podriaden\u00e9ho dlhu | \n 56 574 | \n 37 856 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie - podriaden\u00fd dlh | \n 8 019 | \n 8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 86 342 | \n 149 576 | \n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 110 967 | \n 265 186 | \n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 426 346 | \n 3 299 848 | \n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Nekonvertibiln\u00e9 emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 35 079 | \n\n\n\n\n\n\n\n
\n\n| Polo\u017eky z\u00fa\u010dtovania a vyrovnania | \n 2 674 | \n 3 300 | \n\n\n\n\n\n\n\n
\n\n| L\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 25 220 | \n 30 151 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00ed veritelia | \n 45 761 | \n 1 628 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 004 395 | \n 4 094 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n
\n
Skupina vydala nezabezpe\u010den\u00e9 a nepodriaden\u00e9 dlhov\u00e9 cenn\u00e9 papiere (senior dlhopisy) v decembri 2022,
\n
v okt\u00f3bri 2023, v j\u00fali 2024 a v j\u00fani 2025.
\n
\n
Detail k emisi\u00e1m je uveden\u00fd v tabu\u013eke ni\u017e\u0161ie:
\n
\n
\n
\n\n\n| tis. eur | \nD\u00e1tum vydania | \nD\u00e1tum splatnosti | \n\u00darokov\u00e1 sadzba | \nPo\u010det cenn\u00fdch papierov | \nMenovit\u00e1 hodnota | \nMena | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n19.12.2022 | \n19.12.2026 | \n7,04 % | \n60 | \n1 000 | \nEUR | \n - | \n 60 128 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n2.10.2023 | \n2.10.2026 | \n7,75 % | \n650 | \n100 | \nEUR | \n - | \n 65 972 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n6.10.2023 | \n6.10.2026 | \n5,00 % | \n416 | \n30 | \nEUR | \n 63 | \n 12 589 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n4.7.2024 | \n4.7.2028 | \n7,13 % | \n1500 | \n100 | \nEUR | \n 154 354 | \n 153 852 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n27.6.2025 | \n27.6.2028 | \n4,00 % | \n300 | \n100 | \nEUR | \n 30 547 | \n - | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n | \n | \n | \n | \n | \n | \n 184 964 | \n 292 541 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 60 000 tis. eur, s pevnou \u00farokovou
\n
sadzbou 7,04 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, s d\u00e1tumom vydania 19. decembra 2022 a
\n
splatnos\u0165ou v roku 2026, bola umiestnen\u00e1 priv\u00e1tne vo forme certifik\u00e1tu. Emisia bola pred\u010dasne splaten\u00e1
\n
v decembri 2025.
\n
\n
Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 65 000 tis. eur, s pevnou \u00farokovou
\n
sadzbou 7,75 %, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2698768913, s d\u00e1tumom vydania 2. okt\u00f3bra 2023 a
\n
splatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\n
menovitej hodnote 1 500 000 tis. eur. Emisia bola pon\u00fakan\u00e1 opr\u00e1vnen\u00fdm protistran\u00e1m a kvalifikovan\u00fdm
\n
investorom spolo\u010dnos\u0165ou J&T BANKA, a.s. ako dealerom, na z\u00e1klade v\u00fdnimky z povinnosti zverejni\u0165 prospekt.
\n
Emisia bola pred\u010dasne splaten\u00e1 v okt\u00f3bri 2025.
\n
\n
Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch v celkovej menovitej hodnote 12 480 tis. eur, s pevnou \u00farokovou sadzbou
\n
5,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: SK4000023693, s d\u00e1tumom vydania 6. okt\u00f3bra 2023 a
\n
splatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\n
menovitej hodnote 3 000 000 tis. eur. Dlhopisy maj\u00fa zaknihovan\u00fa podobu vo forme na doru\u010dite\u013ea.
\n
Prevodite\u013enos\u0165 dlhopisov nie je obmedzen\u00e1. Emisia bola pon\u00fakan\u00e1 fyzick\u00fdm osob\u00e1m. Emisia bola pred\u010dasne
\n
splaten\u00e1 v okt\u00f3bri 2025.
\n
\n
Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 150 000 tis. eur s pevnou \u00farokovou
\n
sadzbou 7,125 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2854419277, s d\u00e1tumom vydania 4. j\u00fala 2024
\n
a splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\n
menovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
\n
Regulated Market.
\n
\n
Emisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 30 000 tis. eur s pevnou \u00farokovou
\n
sadzbou 4,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS3105543089, s d\u00e1tumom vydania 27. j\u00fana 2025
\n
a splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\n
menovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
\n
Regulated Market.
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n
Skupina okrem uveden\u00fdch dlhopisov vydala kryt\u00fd dlhopis (nomin\u00e1lna hodnota 5 000 tis. eur), ktor\u00fd skupina
\n
nepredala. Uveden\u00fd kryt\u00fd dlhopis je s\u00fa\u010das\u0165ou pods\u00favahovej evidencie.
\n
\n
Skupina vydala investi\u010dn\u00e9 certifik\u00e1ty ako odlo\u017een\u00fa variabiln\u00fa \u010das\u0165 odme\u0148ovania vo v\u00fd\u0161ke 3 931 tis. eur (k 31.
\n
decembru 2024 vo v\u00fd\u0161ke 2 596 tis. eur).
\n
\n
\n
Tabu\u013eka ni\u017e\u0161ie uv\u00e1dza prijat\u00e9 \u00favery vykazovan\u00e9 v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej
\n
hodnote:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Podriaden\u00fd dlh | \n8 019 | \n8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n40 000 | \n30 000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
V pr\u00edpade bankrotu alebo likvid\u00e1cie skupiny bude podriaden\u00fd dlh podriaden\u00fd poh\u013ead\u00e1vkam v\u0161etk\u00fdch
\n
ostatn\u00fdch verite\u013eov skupiny.
\n
\n
\n
\n\n\n| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Podriaden\u00fd dlh | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| J&T BANKA, a.s. | \n365.bank, a. s. | \n8 019 | \n3M EURIBOR + 6,00 % | \n31.12.2027 | \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| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n3,95 % | \n30.9.2025 | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n4,50 % | \n30.9.2027 | \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
Ods\u00fahlasenie pohybu z\u00e1v\u00e4zkov na pe\u0148a\u017en\u00e9 toky plyn\u00face z finan\u010dn\u00fdch \u010dinnost\u00ed je nasledovn\u00e9:
\n
\n
\n
\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPodriaden\u00fd dlh | \n | \nOstatn\u00e9 prijat\u00e9 \u00favery | \n | \n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Po\u010diato\u010dn\u00fd stav k 1. janu\u00e1ru | \n 292 541 | \n 138 545 | \n 8 021 | \n 8 024 | \n 30 000 | \n 20 398 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edjem z emisie dlhov\u00fdch cenn\u00fdch papierov | \n 30 000 | \n 149 120 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Splatenie dlhov\u00fdch cenn\u00fdch papierov | \n (137 420) | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Prijatie \u00faveru | \n - | \n - | \n - | \n - | \n 10 000 | \n 10 000 | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n 20 484 | \n 15 563 | \n 664 | \n 780 | \n 1 686 | \n 792 | \n\n\n\n\n\n\n\n
\n\n| Zaplaten\u00e9 \u00faroky | \n (20 641) | \n (10 687) | \n (666) | \n (783) | \n (1 686) | \n (1 190) | \n\n\n\n\n\n\n\n
\n\n| Kone\u010dn\u00fd stav | \n 184 964 | \n 292 541 | \n 8 019 | \n 8 021 | \n 40 000 | \n 30 000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag209": {
"value": "\n
\n\n
15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 763 924 | \n\n\n\n\n\n\n\n
\n\n| Centr\u00e1lne banky | \n 50 027 | \n - | \n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 3 570 | \n 3 437 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 64 593 | \n 45 877 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie bez podriaden\u00e9ho dlhu | \n 56 574 | \n 37 856 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie - podriaden\u00fd dlh | \n 8 019 | \n 8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 86 342 | \n 149 576 | \n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 110 967 | \n 265 186 | \n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 426 346 | \n 3 299 848 | \n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Nekonvertibiln\u00e9 emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 35 079 | \n\n\n\n\n\n\n\n
\n\n| Polo\u017eky z\u00fa\u010dtovania a vyrovnania | \n 2 674 | \n 3 300 | \n\n\n\n\n\n\n\n
\n\n| L\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 25 220 | \n 30 151 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00ed veritelia | \n 45 761 | \n 1 628 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 004 395 | \n 4 094 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\nSkupina vydala nezabezpe\u010den\u00e9 a nepodriaden\u00e9 dlhov\u00e9 cenn\u00e9 papiere (senior dlhopisy) v decembri 2022,
\nv okt\u00f3bri 2023, v j\u00fali 2024 a v j\u00fani 2025.
\n
\nDetail k emisi\u00e1m je uveden\u00fd v tabu\u013eke ni\u017e\u0161ie:
\n
\n\n
\n\n\n| tis. eur | \nD\u00e1tum vydania | \nD\u00e1tum splatnosti | \n\u00darokov\u00e1 sadzba | \nPo\u010det cenn\u00fdch papierov | \nMenovit\u00e1 hodnota | \nMena | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n19.12.2022 | \n19.12.2026 | \n7,04 % | \n60 | \n1 000 | \nEUR | \n - | \n 60 128 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n2.10.2023 | \n2.10.2026 | \n7,75 % | \n650 | \n100 | \nEUR | \n - | \n 65 972 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n6.10.2023 | \n6.10.2026 | \n5,00 % | \n416 | \n30 | \nEUR | \n 63 | \n 12 589 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n4.7.2024 | \n4.7.2028 | \n7,13 % | \n1500 | \n100 | \nEUR | \n 154 354 | \n 153 852 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n27.6.2025 | \n27.6.2028 | \n4,00 % | \n300 | \n100 | \nEUR | \n 30 547 | \n - | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n | \n | \n | \n | \n | \n | \n 184 964 | \n 292 541 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nEmisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 60 000 tis. eur, s pevnou \u00farokovou
\nsadzbou 7,04 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, s d\u00e1tumom vydania 19. decembra 2022 a
\nsplatnos\u0165ou v roku 2026, bola umiestnen\u00e1 priv\u00e1tne vo forme certifik\u00e1tu. Emisia bola pred\u010dasne splaten\u00e1
\nv decembri 2025.
\n
\nEmisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 65 000 tis. eur, s pevnou \u00farokovou
\nsadzbou 7,75 %, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2698768913, s d\u00e1tumom vydania 2. okt\u00f3bra 2023 a
\nsplatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\nmenovitej hodnote 1 500 000 tis. eur. Emisia bola pon\u00fakan\u00e1 opr\u00e1vnen\u00fdm protistran\u00e1m a kvalifikovan\u00fdm
\ninvestorom spolo\u010dnos\u0165ou J&T BANKA, a.s. ako dealerom, na z\u00e1klade v\u00fdnimky z povinnosti zverejni\u0165 prospekt.
\nEmisia bola pred\u010dasne splaten\u00e1 v okt\u00f3bri 2025.
\n
\nEmisia seniorn\u00fdch opr\u00e1vnen\u00fdch v celkovej menovitej hodnote 12 480 tis. eur, s pevnou \u00farokovou sadzbou
\n5,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: SK4000023693, s d\u00e1tumom vydania 6. okt\u00f3bra 2023 a
\nsplatnos\u0165ou v roku 2026, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\nmenovitej hodnote 3 000 000 tis. eur. Dlhopisy maj\u00fa zaknihovan\u00fa podobu vo forme na doru\u010dite\u013ea.
\nPrevodite\u013enos\u0165 dlhopisov nie je obmedzen\u00e1. Emisia bola pon\u00fakan\u00e1 fyzick\u00fdm osob\u00e1m. Emisia bola pred\u010dasne
\nsplaten\u00e1 v okt\u00f3bri 2025.
\n
\nEmisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 150 000 tis. eur s pevnou \u00farokovou
\nsadzbou 7,125 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS2854419277, s d\u00e1tumom vydania 4. j\u00fala 2024
\na splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\nmenovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
\nRegulated Market.
\n
\nEmisia seniorn\u00fdch opr\u00e1vnen\u00fdch dlhopisov v celkovej menovitej hodnote 30 000 tis. eur s pevnou \u00farokovou
\nsadzbou 4,00 % ro\u010dne, s ro\u010dn\u00fdmi kup\u00f3nov\u00fdmi platbami, ISIN: XS3105543089, s d\u00e1tumom vydania 27. j\u00fana 2025
\na splatnos\u0165ou v roku 2028, bola vydan\u00e1 na z\u00e1klade programu dlhov\u00fdch cenn\u00fdch papierov v celkovej
\nmenovitej hodnote 1 500 000 tis. eur. Dlhopisy boli prijat\u00e9 na obchodovanie na Luxembourg Stock Exchange
\nRegulated Market.
\n
\n\n\n\n\n\n
\nSkupina okrem uveden\u00fdch dlhopisov vydala kryt\u00fd dlhopis (nomin\u00e1lna hodnota 5 000 tis. eur), ktor\u00fd skupina
\nnepredala. Uveden\u00fd kryt\u00fd dlhopis je s\u00fa\u010das\u0165ou pods\u00favahovej evidencie.
\n
\nSkupina vydala investi\u010dn\u00e9 certifik\u00e1ty ako odlo\u017een\u00fa variabiln\u00fa \u010das\u0165 odme\u0148ovania vo v\u00fd\u0161ke 3 931 tis. eur (k 31.
\ndecembru 2024 vo v\u00fd\u0161ke 2 596 tis. eur).
\n
\n\n
Tabu\u013eka ni\u017e\u0161ie uv\u00e1dza prijat\u00e9 \u00favery vykazovan\u00e9 v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej
\n
hodnote:
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Podriaden\u00fd dlh | \n8 019 | \n8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n40 000 | \n30 000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
V pr\u00edpade bankrotu alebo likvid\u00e1cie skupiny bude podriaden\u00fd dlh podriaden\u00fd poh\u013ead\u00e1vkam v\u0161etk\u00fdch
\n
ostatn\u00fdch verite\u013eov skupiny.
\n
\n
\n
\n\n\n| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Podriaden\u00fd dlh | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| J&T BANKA, a.s. | \n365.bank, a. s. | \n8 019 | \n3M EURIBOR + 6,00 % | \n31.12.2027 | \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| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n3,95 % | \n30.9.2025 | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n4,50 % | \n30.9.2027 | \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
\nOds\u00fahlasenie pohybu z\u00e1v\u00e4zkov na pe\u0148a\u017en\u00e9 toky plyn\u00face z finan\u010dn\u00fdch \u010dinnost\u00ed je nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPodriaden\u00fd dlh | \n | \nOstatn\u00e9 prijat\u00e9 \u00favery | \n | \n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Po\u010diato\u010dn\u00fd stav k 1. janu\u00e1ru | \n 292 541 | \n 138 545 | \n 8 021 | \n 8 024 | \n 30 000 | \n 20 398 | \n\n\n\n\n\n\n\n
\n\n| Pr\u00edjem z emisie dlhov\u00fdch cenn\u00fdch papierov | \n 30 000 | \n 149 120 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Splatenie dlhov\u00fdch cenn\u00fdch papierov | \n (137 420) | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Prijatie \u00faveru | \n - | \n - | \n - | \n - | \n 10 000 | \n 10 000 | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n 20 484 | \n 15 563 | \n 664 | \n 780 | \n 1 686 | \n 792 | \n\n\n\n\n\n\n\n
\n\n| Zaplaten\u00e9 \u00faroky | \n (20 641) | \n (10 687) | \n (666) | \n (783) | \n (1 686) | \n (1 190) | \n\n\n\n\n\n\n\n
\n\n| Kone\u010dn\u00fd stav | \n 184 964 | \n 292 541 | \n 8 019 | \n 8 021 | \n 40 000 | \n 30 000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag226": {
"value": "\n15. Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 763 924 | \n\n\n\n\n\n\n\n
\n\n| Centr\u00e1lne banky | \n 50 027 | \n - | \n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 3 570 | \n 3 437 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 64 593 | \n 45 877 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie bez podriaden\u00e9ho dlhu | \n 56 574 | \n 37 856 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie - podriaden\u00fd dlh | \n 8 019 | \n 8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 86 342 | \n 149 576 | \n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 110 967 | \n 265 186 | \n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 3 426 346 | \n 3 299 848 | \n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Nekonvertibiln\u00e9 emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 295 137 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 35 079 | \n\n\n\n\n\n\n\n
\n\n| Polo\u017eky z\u00fa\u010dtovania a vyrovnania | \n 2 674 | \n 3 300 | \n\n\n\n\n\n\n\n
\n\n| L\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 25 220 | \n 30 151 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00ed veritelia | \n 45 761 | \n 1 628 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 4 004 395 | \n 4 094 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\nTabu\u013eka ni\u017e\u0161ie uv\u00e1dza prijat\u00e9 \u00favery vykazovan\u00e9 v r\u00e1mci finan\u010dn\u00fdch z\u00e1v\u00e4zkov oce\u0148ovan\u00fdch v amortizovanej
\nhodnote:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Podriaden\u00fd dlh | \n8 019 | \n8 021 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n40 000 | \n30 000 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nV pr\u00edpade bankrotu alebo likvid\u00e1cie skupiny bude podriaden\u00fd dlh podriaden\u00fd poh\u013ead\u00e1vkam v\u0161etk\u00fdch
\nostatn\u00fdch verite\u013eov skupiny.
\n
\n\n
\n\n\n| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Podriaden\u00fd dlh | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| J&T BANKA, a.s. | \n365.bank, a. s. | \n8 019 | \n3M EURIBOR + 6,00 % | \n31.12.2027 | \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| Verite\u013e | \nDl\u017en\u00edk | \n\u00da\u010dtovn\u00e1 hodnota | \n\u00darokov\u00e1 sadzba | \nSplatnos\u0165 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prijat\u00e9 \u00favery | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n3,95 % | \n30.9.2025 | \n\n\n\n\n\n\n\n
\n\n| MONETA Money Bank, a.s. | \nAhoj, a.s. | \n20 000 | \n4,50 % | \n30.9.2027 | \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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag220": {
"value": "\n16. Rezervy
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 pr\u00eds\u013euby a z\u00e1ruky | \n 255 | \n 258 | \n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 pr\u00eds\u013euby | \n 248 | \n 223 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 z\u00e1ruky | \n 7 | \n 35 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 rezervy | \n 148 | \n 113 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 403 | \n 371 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\nPohyby na \u00fa\u010dtoch rezerv k poskytnut\u00fdm pr\u00eds\u013eubom a z\u00e1ruk\u00e1m boli nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \nPoskytnut\u00e9 pr\u00eds\u013euby a z\u00e1ruky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2025 | \n 174 | \n 61 | \n 23 | \n - | \n 258 | \n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n 605 | \n - | \n - | \n - | \n 605 | \n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n (544) | \n (8) | \n (40) | \n - | \n (592) | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n (71) | \n 33 | \n 22 | \n - | \n (16) | \n\n\n\n\n\n\n\n
\n\n| Presuny: | \n 68 | \n (68) | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 1 | \n x | \n (68) | \n - | \n - | \n (68) | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 2 | \n 68 | \n x | \n - | \n - | \n 68 | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2025 | \n 232 | \n 18 | \n 5 | \n - | \n 255 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nPoskytnut\u00e9 pr\u00eds\u013euby a z\u00e1ruky | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| tis. eur | \nStupe\u0148 1 | \nStupe\u0148 2 | \nStupe\u0148 3 | \nPOCI | \nSpolu | \n\n\n\n\n\n\n\n
\n\n| Stav k 1. janu\u00e1ru 2024 | \n 107 | \n 35 | \n 175 | \n - | \n 317 | \n\n\n\n\n\n\n\n
\n\n| N\u00e1rasty z d\u00f4vodu vzniku a nadobudnutia | \n 523 | \n - | \n - | \n - | \n 523 | \n\n\n\n\n\n\n\n
\n\n| Poklesy z d\u00f4vodu ukon\u010denia vykazovania | \n (247) | \n (4) | \n (169) | \n - | \n (420) | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 zmeny z d\u00f4vodu zmeny kreditn\u00e9ho rizika | \n (216) | \n 37 | \n 17 | \n | \n (162) | \n\n\n\n\n\n\n\n
\n\n| Presuny: | \n 7 | \n (7) | \n - | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 1 | \n x | \n (7) | \n - | \n - | \n (7) | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 2 | \n 7 | \n x | \n - | \n - | \n 7 | \n\n\n\n\n\n\n\n
\n\n| do/(zo) stup\u0148a 3 | \n - | \n - | \n x | \n - | \n - | \n\n\n\n\n\n\n\n
\n\n| Stav k 31. decembru 2024 | \n 174 | \n 61 | \n 23 | \n - | \n 258 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag189": {
"value": "\n
\n\n
\n
\n
17. In\u00e9 z\u00e1v\u00e4zky
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Dohadn\u00e9 polo\u017eky (prev\u00e1dzka) | \n 6 843 | \n 6 563 | \n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy bud\u00facich obdob\u00ed | \n - | \n 55 | \n\n\n\n\n\n\n\n
\n\n| V\u00fddavky bud\u00facich obdob\u00ed | \n 334 | \n 556 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di zamestnancom a dohadn\u00e9 polo\u017eky vo\u010di zamestnancom | \n 11 302 | \n 9 429 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di soci\u00e1lnej a zdravotnej pois\u0165ovni a soci\u00e1lnemu fondu | \n 2 204 | \n 2 151 | \n\n\n\n\n\n\n\n
\n\n| Da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 847 | \n 1 984 | \n\n\n\n\n\n\n\n
\n\n| Prijat\u00e9 preddavky | \n 2 936 | \n 4 533 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky z dividend | \n - | \n 756 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 25 466 | \n 26 027 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag190": {
"value": "\n
\n\n
17. In\u00e9 z\u00e1v\u00e4zky
\n
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Dohadn\u00e9 polo\u017eky (prev\u00e1dzka) | \n 6 843 | \n 6 563 | \n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy bud\u00facich obdob\u00ed | \n - | \n 55 | \n\n\n\n\n\n\n\n
\n\n| V\u00fddavky bud\u00facich obdob\u00ed | \n 334 | \n 556 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di zamestnancom a dohadn\u00e9 polo\u017eky vo\u010di zamestnancom | \n 11 302 | \n 9 429 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di soci\u00e1lnej a zdravotnej pois\u0165ovni a soci\u00e1lnemu fondu | \n 2 204 | \n 2 151 | \n\n\n\n\n\n\n\n
\n\n| Da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 847 | \n 1 984 | \n\n\n\n\n\n\n\n
\n\n| Prijat\u00e9 preddavky | \n 2 936 | \n 4 533 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky z dividend | \n - | \n 756 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 25 466 | \n 26 027 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag191": {
"value": "\n17. In\u00e9 z\u00e1v\u00e4zky
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n| Dohadn\u00e9 polo\u017eky (prev\u00e1dzka) | \n 6 843 | \n 6 563 | \n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy bud\u00facich obdob\u00ed | \n - | \n 55 | \n\n\n\n\n\n\n\n
\n\n| V\u00fddavky bud\u00facich obdob\u00ed | \n 334 | \n 556 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di zamestnancom a dohadn\u00e9 polo\u017eky vo\u010di zamestnancom | \n 11 302 | \n 9 429 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky vo\u010di soci\u00e1lnej a zdravotnej pois\u0165ovni a soci\u00e1lnemu fondu | \n 2 204 | \n 2 151 | \n\n\n\n\n\n\n\n
\n\n| Da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 847 | \n 1 984 | \n\n\n\n\n\n\n\n
\n\n| Prijat\u00e9 preddavky | \n 2 936 | \n 4 533 | \n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky z dividend | \n - | \n 756 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 25 466 | \n 26 027 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag224": {
"value": "\n
\n
\n\n
18. Vlastn\u00e9 imanie
\n
\n
a) Z\u00e1kladn\u00e9 imanie
\n
\n
\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Nomin\u00e1lna hodnota akcie v eur | \n 1 107 | \n 1 107 | \n\n\n\n\n\n\n\n
\n\n| Po\u010det akci\u00ed v ks | \n 330 899 | \n 330 899 | \n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1kladn\u00e9 imanie v tis. eur | \n 366 305 | \n 366 305 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
V\u0161etky akcie banky s\u00fa kme\u0148ov\u00e9, v zaknihovanej podobe, forma akcie je na meno.
\n
\n\n\n\n\n
\n\n
b) Z\u00e1konn\u00fd rezervn\u00fd fond
\n
Pod\u013ea Obchodn\u00e9ho z\u00e1konn\u00edka s\u00fa v\u0161etky spolo\u010dnosti povinn\u00e9 tvori\u0165 z\u00e1konn\u00fd rezervn\u00fd fond na krytie str\u00e1t.
\n
Jednotliv\u00e9 spolo\u010dnosti skupiny s\u00fa povinn\u00e9 ka\u017ed\u00fd rok dop\u013a\u0148a\u0165 rezervn\u00fd fond sumou najmenej vo v\u00fd\u0161ke 10,00 %
\n
zo zisku za \u00fa\u010dtovn\u00e9 obdobie, a to a\u017e do v\u00fd\u0161ky 20,00 % jej z\u00e1kladn\u00e9ho imania. Z\u00e1konn\u00fd rezervn\u00fd fond nie je
\n
ur\u010den\u00fd na rozdelenie akcion\u00e1rom.
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n
c) Precenenie finan\u010dn\u00fdch n\u00e1strojov oce\u0148ovan\u00fdch cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\n
S\u00fa\u010das\u0165ou tejto polo\u017eky je precenenie FVOCI finan\u010dn\u00fdch akt\u00edv po zoh\u013eadnen\u00ed odlo\u017eenej dane. Od 1. janu\u00e1ra
\n
2018 v s\u00favislosti s implement\u00e1ciou \u00fa\u010dtovn\u00e9ho \u0161tandardu IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje prezentuje skupina v r\u00e1mci
\n
tejto polo\u017eky vlastn\u00e9ho imania aj opravn\u00e9 polo\u017eky k dlhov\u00fdm cenn\u00fdm papierom oce\u0148ovan\u00fdm re\u00e1lnou
\n
hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag192": {
"value": "\n18. Vlastn\u00e9 imanie
\n
\na) Z\u00e1kladn\u00e9 imanie
\n
\n\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Nomin\u00e1lna hodnota akcie v eur | \n 1 107 | \n 1 107 | \n\n\n\n\n\n\n\n
\n\n| Po\u010det akci\u00ed v ks | \n 330 899 | \n 330 899 | \n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1kladn\u00e9 imanie v tis. eur | \n 366 305 | \n 366 305 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nV\u0161etky akcie banky s\u00fa kme\u0148ov\u00e9, v zaknihovanej podobe, forma akcie je na meno.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag222": {
"value": "\nb) Z\u00e1konn\u00fd rezervn\u00fd fond
\nPod\u013ea Obchodn\u00e9ho z\u00e1konn\u00edka s\u00fa v\u0161etky spolo\u010dnosti povinn\u00e9 tvori\u0165 z\u00e1konn\u00fd rezervn\u00fd fond na krytie str\u00e1t.
\nJednotliv\u00e9 spolo\u010dnosti skupiny s\u00fa povinn\u00e9 ka\u017ed\u00fd rok dop\u013a\u0148a\u0165 rezervn\u00fd fond sumou najmenej vo v\u00fd\u0161ke 10,00 %
\nzo zisku za \u00fa\u010dtovn\u00e9 obdobie, a to a\u017e do v\u00fd\u0161ky 20,00 % jej z\u00e1kladn\u00e9ho imania. Z\u00e1konn\u00fd rezervn\u00fd fond nie je
\nur\u010den\u00fd na rozdelenie akcion\u00e1rom.
\n
\n\n\n\n\n\nc) Precenenie finan\u010dn\u00fdch n\u00e1strojov oce\u0148ovan\u00fdch cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku
\nS\u00fa\u010das\u0165ou tejto polo\u017eky je precenenie FVOCI finan\u010dn\u00fdch akt\u00edv po zoh\u013eadnen\u00ed odlo\u017eenej dane. Od 1. janu\u00e1ra
\n2018 v s\u00favislosti s implement\u00e1ciou \u00fa\u010dtovn\u00e9ho \u0161tandardu IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje prezentuje skupina v r\u00e1mci
\ntejto polo\u017eky vlastn\u00e9ho imania aj opravn\u00e9 polo\u017eky k dlhov\u00fdm cenn\u00fdm papierom oce\u0148ovan\u00fdm re\u00e1lnou
\nhodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag228": {
"value": "\n
\n19. Pods\u00favahov\u00e9 polo\u017eky
\n
\n
\n\n
a) Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby, finan\u010dn\u00e9 z\u00e1ruky a ostatn\u00e9 pr\u00eds\u013euby
\n
\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n 103 886 | \n 114 948 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 105 666 | \n 116 747 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\nb) Akt\u00edva v spr\u00e1ve a \u00faschove
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Spr\u00e1va akt\u00edv | \n 2 663 873 | \n 2 373 304 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 663 873 | \n 2 373 304 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag229": {
"value": "\na) Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby, finan\u010dn\u00e9 z\u00e1ruky a ostatn\u00e9 pr\u00eds\u013euby
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n 103 886 | \n 114 948 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 105 666 | \n 116 747 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag230": {
"value": "\nc) Cenn\u00e9 papiere poskytnut\u00e9 ako kolater\u00e1l
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \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 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 46 240 | \n 45 614 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 362 889 | \n 231 416 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 409 129 | \n 277 030 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nSkupina zalo\u017eila dlhov\u00e9 cenn\u00e9 papiere v \u00fa\u010dtovnej hodnote ako je uveden\u00e9 v nasleduj\u00facej tabu\u013eke. Z\u00e1lo\u017en\u00e9
\npr\u00e1vo bolo poskytnut\u00e9 v s\u00favislosti s transakciami s centr\u00e1lnou bankou a \u00faverov\u00fdmi in\u0161tit\u00faciami. Pre tieto
\ndlhov\u00e9 cenn\u00e9 papiere nebolo ukon\u010den\u00e9 vykazovanie na s\u00favahe skupiny.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag193": {
"value": "\n
\n\n
\n
\n
21. \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u00darokov\u00e9 v\u00fdnosy | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 784 | \n 2 855 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 185 509 | \n 168 804 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 18 988 | \n 18 842 | \n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 166 521 | \n 149 962 | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty - \u00farokov\u00e9 riziko | \n (686) | \n 4 569 | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 4 740 | \n 15 669 | \n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch | \n 2 930 | \n 14 163 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 1 810 | \n 1 506 | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 v\u00fdnosy | \n 190 347 | \n 191 897 | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (49 305) | \n (47 569) | \n\n\n\n\n\n\n\n
\n\n| z toho: l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n (399) | \n (396) | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n (16) | \n (81) | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady z akt\u00edv | \n - | \n (107) | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 n\u00e1klady | \n (49 321) | \n (47 757) | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n 141 026 | \n 144 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag194": {
"value": "\n
\n\n
21. \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u00darokov\u00e9 v\u00fdnosy | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 784 | \n 2 855 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 185 509 | \n 168 804 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 18 988 | \n 18 842 | \n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 166 521 | \n 149 962 | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty - \u00farokov\u00e9 riziko | \n (686) | \n 4 569 | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 4 740 | \n 15 669 | \n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch | \n 2 930 | \n 14 163 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 1 810 | \n 1 506 | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 v\u00fdnosy | \n 190 347 | \n 191 897 | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (49 305) | \n (47 569) | \n\n\n\n\n\n\n\n
\n\n| z toho: l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n (399) | \n (396) | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n (16) | \n (81) | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady z akt\u00edv | \n - | \n (107) | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 n\u00e1klady | \n (49 321) | \n (47 757) | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n 141 026 | \n 144 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag195": {
"value": "\n21. \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u00darokov\u00e9 v\u00fdnosy | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 784 | \n 2 855 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 185 509 | \n 168 804 | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 18 988 | \n 18 842 | \n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 166 521 | \n 149 962 | \n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty - \u00farokov\u00e9 riziko | \n (686) | \n 4 569 | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 4 740 | \n 15 669 | \n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch | \n 2 930 | \n 14 163 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 1 810 | \n 1 506 | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 v\u00fdnosy | \n 190 347 | \n 191 897 | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (49 305) | \n (47 569) | \n\n\n\n\n\n\n\n
\n\n| z toho: l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n (399) | \n (396) | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n (16) | \n (81) | \n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady z akt\u00edv | \n - | \n (107) | \n\n\n\n\n\n\n\n
\n\n| Spolu \u00farokov\u00e9 n\u00e1klady | \n (49 321) | \n (47 757) | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n 141 026 | \n 144 140 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag196": {
"value": "\n22. \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| V\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n 215 | \n 184 | \n\n\n\n\n\n\n\n
\n\n| Z\u00fa\u010dtovanie a vyrovnanie | \n 15 963 | \n 15 371 | \n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va akt\u00edv | \n 30 119 | \n 28 223 | \n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va finan\u010dn\u00fdch n\u00e1strojov | \n 4 633 | \n 3 899 | \n\n\n\n\n\n\n\n
\n\n| Platobn\u00e9 slu\u017eby | \n 37 000 | \n 36 959 | \n\n\n\n\n\n\n\n
\n\n| Be\u017en\u00e9 \u00fa\u010dty | \n 27 567 | \n 27 381 | \n\n\n\n\n\n\n\n
\n\n| Debetn\u00e9 karty a ostatn\u00e9 platby kartou | \n 279 | \n 392 | \n\n\n\n\n\n\n\n
\n\n| Prevody a ostatn\u00e9 platobn\u00e9 pr\u00edkazy | \n 2 569 | \n 2 451 | \n\n\n\n\n\n\n\n
\n\n| In\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed v s\u00favislosti s platobn\u00fdmi slu\u017ebami | \n 6 585 | \n 6 735 | \n\n\n\n\n\n\n\n
\n\n| Slu\u017eby spravovania \u00faverov | \n 2 745 | \n 1 496 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n 679 | \n 571 | \n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n 46 | \n 59 | \n\n\n\n\n\n\n\n
\n\n| Prov\u00edzie za sprostredkovanie | \n (25 257) | \n 4 307 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 8 665 | \n 8 706 | \n\n\n\n\n\n\n\n
\n\n| Spolu v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 74 808 | \n 99 775 | \n\n\n\n\n\n\n\n
\n\n| Z toho: V\u00fdnosy \u00fa\u010dtovan\u00e9 pod\u013ea IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi | \n 74 083 | \n 99 145 | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| N\u00e1klady na poplatky a prov\u00edzie | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n (52) | \n (18) | \n\n\n\n\n\n\n\n
\n\n| Z\u00fa\u010dtovanie a vyrovnanie | \n (18 648) | \n (17 612) | \n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va finan\u010dn\u00fdch n\u00e1strojov | \n (431) | \n (353) | \n\n\n\n\n\n\n\n
\n\n| Slu\u017eby spravovania \u00faverov | \n (435) | \n (555) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n (6 084) | \n (4 815) | \n\n\n\n\n\n\n\n
\n\n| Spolu n\u00e1klady na poplatky a prov\u00edzie | \n (25 650) | \n (23 353) | \n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 49 158 | \n 76 422 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nV s\u00favislosti s Transakciou op\u00edsanou v pozn\u00e1mke 41. Udalosti po dni, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka
\nsa Banka dohodla na ukon\u010den\u00ed svojej exkluzivity pri predaji poistn\u00fdch produktov.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag197": {
"value": "\n23. V\u00fdnosy z dividend
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 | \n36 | \n52 | \n\n\n\n\n\n\n\n
\n\n| re\u00e1lnou hodnotou cez v\u00fdsledok hospod\u00e1renia | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n36 | \n52 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag198": {
"value": "\n
\n\n
\n
\n
24. \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania fin. akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch FVPL | \n (14 506) | \n 479 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk z predaja dc\u00e9rskej spolo\u010dnosti a spolo\u010dn\u00e9ho podniku | \n (14 686) | \n 467 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 191 | \n 12 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (11) | \n - | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie | \n 667 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 665 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 2 | \n - | \n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (371) | \n 1 235 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z neobchodn\u00fdch finan\u010dn\u00fdch akt\u00edv povinne oce\u0148ovan\u00fdch FVPL | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z precenenia | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva | \n 29 | \n (68) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho n\u00e1stroja | \n 3 078 | \n (2 437) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010denej polo\u017eky | \n (3 049) | \n 2 369 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (11 671) | \n 40 167 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
V s\u00favislosti s Transakciou op\u00edsanou v pozn\u00e1mke 41. Udalosti po dni, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka
\n
sa Banka dohodla na ukon\u010den\u00ed svojej exkluzivity pri predaji poistn\u00fdch produktov.
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag199": {
"value": "\n
\n\n
24. \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania fin. akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch FVPL | \n (14 506) | \n 479 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk z predaja dc\u00e9rskej spolo\u010dnosti a spolo\u010dn\u00e9ho podniku | \n (14 686) | \n 467 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 191 | \n 12 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (11) | \n - | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie | \n 667 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 665 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 2 | \n - | \n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (371) | \n 1 235 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z neobchodn\u00fdch finan\u010dn\u00fdch akt\u00edv povinne oce\u0148ovan\u00fdch FVPL | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z precenenia | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva | \n 29 | \n (68) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho n\u00e1stroja | \n 3 078 | \n (2 437) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010denej polo\u017eky | \n (3 049) | \n 2 369 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (11 671) | \n 40 167 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
V s\u00favislosti s Transakciou op\u00edsanou v pozn\u00e1mke 41. Udalosti po dni, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka
\n
sa Banka dohodla na ukon\u010den\u00ed svojej exkluzivity pri predaji poistn\u00fdch produktov.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag200": {
"value": "\n24. \u010cist\u00fd zisk z finan\u010dn\u00fdch oper\u00e1ci\u00ed
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania fin. akt\u00edv a z\u00e1v\u00e4zkov neoce\u0148ovan\u00fdch FVPL | \n (14 506) | \n 479 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk z predaja dc\u00e9rskej spolo\u010dnosti a spolo\u010dn\u00e9ho podniku | \n (14 686) | \n 467 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n 191 | \n 12 | \n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (11) | \n - | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov dr\u017ean\u00fdch na obchodovanie | \n 667 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n 665 | \n (581) | \n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 2 | \n - | \n\n\n\n\n\n\n\n
\n\n| Kurzov\u00e9 rozdiely | \n (371) | \n 1 235 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z neobchodn\u00fdch finan\u010dn\u00fdch akt\u00edv povinne oce\u0148ovan\u00fdch FVPL | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z precenenia | \n 2 510 | \n 39 102 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) zo zabezpe\u010dovacieho \u00fa\u010dtovn\u00edctva | \n 29 | \n (68) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010dovacieho n\u00e1stroja | \n 3 078 | \n (2 437) | \n\n\n\n\n\n\n\n
\n\n| Zmeny re\u00e1lnej hodnoty zabezpe\u010denej polo\u017eky | \n (3 049) | \n 2 369 | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (11 671) | \n 40 167 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nV s\u00favislosti s Transakciou op\u00edsanou v pozn\u00e1mke 41. Udalosti po dni, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka
\nsa Banka dohodla na ukon\u010den\u00ed svojej exkluzivity pri predaji poistn\u00fdch produktov.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag201": {
"value": "\n
\n\n
\n
\n
25. Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy a n\u00e1klady
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady | \n (3 863) | \n (12 953) | \n\n\n\n\n\n\n\n
\n\n| \u0160pecifick\u00e9 poplatky pre banky a pois\u0165ovne | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Fond ochrany vkladov | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n (3 203) | \n (12 328) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy | \n 11 948 | \n 14 963 | \n\n\n\n\n\n\n\n
\n\n| Operat\u00edvne l\u00edzingy in\u00e9 ne\u017e investi\u010dn\u00fd majetok | \n 975 | \n 1 580 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 10 973 | \n 13 383 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania nefinan\u010dn\u00fdch akt\u00edv | \n 20 | \n (25) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 8 105 | \n 1 985 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
Riadok \u201eOstatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy \u2013 ostatn\u00e9\u201c zah\u0155\u0148a v\u00fdnosy z ostatn\u00fdch platobn\u00fdch slu\u017eieb, zmluvn\u00e9
\n
pokuty a ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy.
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag202": {
"value": "\n
\n\n
25. Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy a n\u00e1klady
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady | \n (3 863) | \n (12 953) | \n\n\n\n\n\n\n\n
\n\n| \u0160pecifick\u00e9 poplatky pre banky a pois\u0165ovne | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Fond ochrany vkladov | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n (3 203) | \n (12 328) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy | \n 11 948 | \n 14 963 | \n\n\n\n\n\n\n\n
\n\n| Operat\u00edvne l\u00edzingy in\u00e9 ne\u017e investi\u010dn\u00fd majetok | \n 975 | \n 1 580 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 10 973 | \n 13 383 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania nefinan\u010dn\u00fdch akt\u00edv | \n 20 | \n (25) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 8 105 | \n 1 985 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
Riadok \u201eOstatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy \u2013 ostatn\u00e9\u201c zah\u0155\u0148a v\u00fdnosy z ostatn\u00fdch platobn\u00fdch slu\u017eieb, zmluvn\u00e9
\n
pokuty a ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag203": {
"value": "\n25. Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy a n\u00e1klady
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady | \n (3 863) | \n (12 953) | \n\n\n\n\n\n\n\n
\n\n| \u0160pecifick\u00e9 poplatky pre banky a pois\u0165ovne | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Fond ochrany vkladov | \n (660) | \n (625) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n (3 203) | \n (12 328) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy | \n 11 948 | \n 14 963 | \n\n\n\n\n\n\n\n
\n\n| Operat\u00edvne l\u00edzingy in\u00e9 ne\u017e investi\u010dn\u00fd majetok | \n 975 | \n 1 580 | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 10 973 | \n 13 383 | \n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z ukon\u010denia vykazovania nefinan\u010dn\u00fdch akt\u00edv | \n 20 | \n (25) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n 8 105 | \n 1 985 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nRiadok \u201eOstatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy \u2013 ostatn\u00e9\u201c zah\u0155\u0148a v\u00fdnosy z ostatn\u00fdch platobn\u00fdch slu\u017eieb, zmluvn\u00e9
\npokuty a ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag204": {
"value": "\n
\n\n
26. Administrat\u00edvne n\u00e1klady
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Person\u00e1lne n\u00e1klady | \n (66 447) | \n (62 557) | \n\n\n\n\n\n\n\n
\n\n| Mzdov\u00e9 n\u00e1klady (vr\u00e1tane odmien) | \n (46 991) | \n (44 354) | \n\n\n\n\n\n\n\n
\n\n| Soci\u00e1lne n\u00e1klady | \n (19 456) | \n (18 203) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 administrat\u00edvne n\u00e1klady | \n (43 340) | \n (42 712) | \n\n\n\n\n\n\n\n
\n\n| N\u00e1jomn\u00e9 | \n (3 910) | \n (3 930) | \n\n\n\n\n\n\n\n
\n\n| Kr\u00e1tkodob\u00fd n\u00e1jom | \n (1 457) | \n (1 374) | \n\n\n\n\n\n\n\n
\n\n| Variabiln\u00e9 n\u00e1klady na n\u00e1jom, ktor\u00e9 nie s\u00fa zahrnut\u00e9 do ocenenia z\u00e1v\u00e4zkov z n\u00e1jmu | \n (2 263) | \n (2 359) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 polo\u017eky | \n (190) | \n (197) | \n\n\n\n\n\n\n\n
\n\n| N\u00e1klady na nehnute\u013enosti | \n (2 052) | \n (2 290) | \n\n\n\n\n\n\n\n
\n\n| IT n\u00e1klady | \n (13 558) | \n (12 929) | \n\n\n\n\n\n\n\n
\n\n| Marketing a reklama | \n (7 296) | \n (6 983) | \n\n\n\n\n\n\n\n
\n\n| Pr\u00e1vne a poradensk\u00e9 slu\u017eby | \n (2 530) | \n (2 875) | \n\n\n\n\n\n\n\n
\n\n| Po\u0161ta a telekomunik\u00e1cie | \n (3 342) | \n (3 412) | \n\n\n\n\n\n\n\n
\n\n| Spotreba materi\u00e1lu | \n (897) | \n (997) | \n\n\n\n\n\n\n\n
\n\n| Opravy a \u00fadr\u017eba zariaden\u00ed | \n (2 500) | \n (2 474) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 administrat\u00edvne n\u00e1klady | \n (7 255) | \n (6 822) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (109 787) | \n (105 269) | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag205": {
"value": "\n26. Administrat\u00edvne n\u00e1klady
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Person\u00e1lne n\u00e1klady | \n (66 447) | \n (62 557) | \n\n\n\n\n\n\n\n
\n\n| Mzdov\u00e9 n\u00e1klady (vr\u00e1tane odmien) | \n (46 991) | \n (44 354) | \n\n\n\n\n\n\n\n
\n\n| Soci\u00e1lne n\u00e1klady | \n (19 456) | \n (18 203) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 administrat\u00edvne n\u00e1klady | \n (43 340) | \n (42 712) | \n\n\n\n\n\n\n\n
\n\n| N\u00e1jomn\u00e9 | \n (3 910) | \n (3 930) | \n\n\n\n\n\n\n\n
\n\n| Kr\u00e1tkodob\u00fd n\u00e1jom | \n (1 457) | \n (1 374) | \n\n\n\n\n\n\n\n
\n\n| Variabiln\u00e9 n\u00e1klady na n\u00e1jom, ktor\u00e9 nie s\u00fa zahrnut\u00e9 do ocenenia z\u00e1v\u00e4zkov z n\u00e1jmu | \n (2 263) | \n (2 359) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 polo\u017eky | \n (190) | \n (197) | \n\n\n\n\n\n\n\n
\n\n| N\u00e1klady na nehnute\u013enosti | \n (2 052) | \n (2 290) | \n\n\n\n\n\n\n\n
\n\n| IT n\u00e1klady | \n (13 558) | \n (12 929) | \n\n\n\n\n\n\n\n
\n\n| Marketing a reklama | \n (7 296) | \n (6 983) | \n\n\n\n\n\n\n\n
\n\n| Pr\u00e1vne a poradensk\u00e9 slu\u017eby | \n (2 530) | \n (2 875) | \n\n\n\n\n\n\n\n
\n\n| Po\u0161ta a telekomunik\u00e1cie | \n (3 342) | \n (3 412) | \n\n\n\n\n\n\n\n
\n\n| Spotreba materi\u00e1lu | \n (897) | \n (997) | \n\n\n\n\n\n\n\n
\n\n| Opravy a \u00fadr\u017eba zariaden\u00ed | \n (2 500) | \n (2 474) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 administrat\u00edvne n\u00e1klady | \n (7 255) | \n (6 822) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (109 787) | \n (105 269) | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag206": {
"value": "\n
\n\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov za obdobie | \n 1 262 | \n 1 317 | \n\n\n\n\n\n\n\n
\n\n| Po\u010det zamestnancov k d\u00e1tumu, ku ktor\u00e9mu je zostaven\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka | \n 1 278 | \n 1 292 | \n\n\n\n\n\n\n\n
\n\n| z toho po\u010det riadiacich zamestnancov | \n 37 | \n 44 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
Riadiaci zamestnanci pozost\u00e1vaj\u00fa z \u010dlenov predstavenstva a mana\u017e\u00e9rov priamo zodpovedaj\u00facim
\n
predstavenstvu (B-1 poz\u00edcie) v celej skupine.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag218": {
"value": "\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov za obdobie | \n 1 262 | \n 1 317 | \n\n\n\n\n\n\n\n
\n\n| Po\u010det zamestnancov k d\u00e1tumu, ku ktor\u00e9mu je zostaven\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka | \n 1 278 | \n 1 292 | \n\n\n\n\n\n\n\n
\n\n| z toho po\u010det riadiacich zamestnancov | \n 37 | \n 44 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nRiadiaci zamestnanci pozost\u00e1vaj\u00fa z \u010dlenov predstavenstva a mana\u017e\u00e9rov priamo zodpovedaj\u00facim
\npredstavenstvu (B-1 poz\u00edcie) v celej skupine.
\n
\n\n\n\n\n\n
\n\n
30. Transakcie so spriaznen\u00fdmi stranami
\n
\n
Osoby sa pova\u017euj\u00fa za spriaznen\u00e9, ak jedna strana m\u00e1 schopnos\u0165 kontrolova\u0165 druh\u00fa stranu, alebo ak m\u00e1 pri
\n
finan\u010dnom a prev\u00e1dzkovom rozhodovan\u00ed na druh\u00fa stranu v\u00fdznamn\u00fd vplyv.
\n
\n
Defin\u00edciu spriaznen\u00fdch str\u00e1n sp\u013a\u0148aj\u00fa nasleduj\u00face osoby alebo spolo\u010dnosti:
\n
\n
(a) spolo\u010dnosti, ktor\u00e9 priamo alebo nepriamo prostredn\u00edctvom jedn\u00e9ho alebo viacer\u00fdch
\n
sprostredkovate\u013eov kontroluj\u00fa, alebo s\u00fa kontrolovan\u00e9, maj\u00fa v\u00fdznamn\u00fd vplyv, alebo s\u00fa pod spolo\u010dnou
\n
kontrolou vykazuj\u00facej spolo\u010dnosti;
\n
(b) pridru\u017een\u00e9 podniky, v ktor\u00fdch m\u00e1 matersk\u00e1 spolo\u010dnos\u0165 podstatn\u00fd vplyv, a ktor\u00e9 nie s\u00fa dc\u00e9rskym
\n
podnikom ani spolo\u010dn\u00fdm podnikom;
\n
(c) jednotlivci vlastniaci priamo alebo nepriamo podiel na hlasovacom pr\u00e1ve skupiny, \u010do im d\u00e1va
\n
v\u00fdznamn\u00fd vplyv v skupine a ka\u017ed\u00fd in\u00fd jednotlivec, od ktor\u00e9ho sa m\u00f4\u017ee o\u010dak\u00e1va\u0165, \u017ee ovplyvn\u00ed alebo
\n
bude ovplyvnen\u00fd takouto osobou pri obchodoch so skupinou;
\n
(d) k\u013e\u00fa\u010dov\u00ed riadiaci pracovn\u00edci, t. j. osoby, ktor\u00e9 maj\u00fa pr\u00e1vomoc a zodpovednos\u0165 za pl\u00e1novanie, riadenie
\n
a kontrolu \u010dinnosti skupiny, vr\u00e1tane riadite\u013eov, ved\u00facich pracovn\u00edkov skupiny a bl\u00edzkych \u010dlenov rodiny
\n
tak\u00fdchto jednotlivcov;
\n
(e) podniky, v ktor\u00fdch podstatn\u00fd podiel na hlasovac\u00edch pr\u00e1vach vlastn\u00ed priamo alebo nepriamo
\n
ktor\u00e1ko\u013evek osoba op\u00edsan\u00e1 v bode (a), (c) alebo (d) alebo na ktor\u00fa m\u00f4\u017ee ma\u0165 tak\u00e1to osoba v\u00fdznamn\u00fd
\n
vplyv. Sem patria podniky vlastnen\u00e9 riadite\u013emi alebo hlavn\u00fdmi akcion\u00e1rmi skupiny.
\n
\n
\n
\n
\n\n\n| 31.12.2025 | \nAkcion\u00e1ri | \n\u010clenovia skupiny J&T FINANCE GROUP SE | \nSpolo\u010dn\u00fd podnik | \nKRP a osoby im bl\u00edzke | \nOstatn\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| Akt\u00edva | \n - | \n 5 196 | \n 1 246 | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n - | \n 2 558 | \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 amortizovanej hodnote | \n - | \n 2 638 | \n 1 246 | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n - | \n 2 288 | \n - | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 350 | \n 1 246 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky | \n - | \n 58 007 | \n 11 638 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n - | \n 58 007 | \n 11 638 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n - | \n 57 945 | \n 11 527 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n - | \n 62 | \n 111 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy/N\u00e1klady | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n - | \n (741) | \n - | \n 56 | \n 66 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n - | \n 1 368 | \n 7 034 | \n 1 | \n 22 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed | \n - | \n 756 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy/(n\u00e1klady) | \n - | \n 496 | \n 94 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Administrat\u00edvne n\u00e1klady | \n - | \n (67) | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| 31.12.2024 | \nAkcion\u00e1ri | \n\u010clenovia skupiny J&T FINANCE GROUP SE | \nSpolo\u010dn\u00fd podnik | \nKRP a osoby im bl\u00edzke | \nOstatn\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| Akt\u00edva | \n - | \n 126 394 | \n 983 | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n - | \n 183 | \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 FVPL | \n - | \n 110 958 | \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 FVOCI | \n - | \n 10 043 | \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 amortizovanej hodnote | \n - | \n 5 210 | \n 983 | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n - | \n - | \n - | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 5 210 | \n 983 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky | \n - | \n 56 614 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n - | \n 56 614 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n - | \n 56 597 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n - | \n 17 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy/N\u00e1klady | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n - | \n 70 | \n - | \n 60 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n - | \n 1 341 | \n 6 875 | \n 1 | \n 28 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed | \n - | \n 3 523 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy/(n\u00e1klady) | \n - | \n 61 | \n 113 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Administrat\u00edvne n\u00e1klady | \n - | \n (61) | \n - | \n - | \n (11) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Celkov\u00e9 odmeny \u010dlenom predstavenstva, \u010dlenom dozornej rady a riadiacim pracovn\u00edkom priamo
\n
zodpovedaj\u00facim \u010dlenom predstavenstva 365.bank, a. s. a jej dc\u00e9rskych spolo\u010dnost\u00ed s\u00fa za rok, ktor\u00fd sa skon\u010dil
\n
31. decembra 2025 vo v\u00fd\u0161ke: 8 907 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 7 456 tis. eur). Odmeny
\n
zah\u0155\u0148aj\u00fa z\u00e1kladn\u00e9 mzdy a platy, odmeny a platby za zdravotn\u00e9 a soci\u00e1lne poistenie.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag207": {
"value": "\nN\u00e1klady vo\u010di aud\u00edtorskej spolo\u010dnosti za \u00fa\u010dtovn\u00e9 obdobie boli nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| Overenie \u00fa\u010dtovnej z\u00e1vierky | \n (282) | \n (319) | \n\n\n\n\n\n\n\n
\n\n| Uis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby s v\u00fdnimkou overenia \u00fa\u010dtovnej z\u00e1vierky | \n (24) | \n (24) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (306) | \n (343) | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nOverenie \u00fa\u010dtovnej z\u00e1vierky zah\u0155\u0148a aj preverenie CSRD zverejnen\u00ed vo V\u00fdro\u010dnej spr\u00e1ve Banky.
\nUis\u0165ovacie aud\u00edtorsk\u00e9 slu\u017eby s v\u00fdnimkou overenia \u00fa\u010dtovnej z\u00e1vierky sa t\u00fdkali auditu v\u00fdkazov obozretn\u00e9ho
\npodnikania a pr\u00edpravy roz\u0161\u00edrenej spr\u00e1vy aud\u00edtora pre NBS.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag208": {
"value": "\n27. Odpisy
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n| Nehnute\u013enosti, stroje a zariadenia | \n (3 728) | \n (3 744) | \n\n\n\n\n\n\n\n
\n\n| Budovy | \n (1 526) | \n (1 358) | \n\n\n\n\n\n\n\n
\n\n| Hardv\u00e9r | \n (984) | \n (1 073) | \n\n\n\n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n (1 188) | \n (1 096) | \n\n\n\n\n\n\n\n
\n\n| Akt\u00edva na operat\u00edvny l\u00edzing | \n (30) | \n (217) | \n\n\n\n\n\n\n\n
\n\n| Akt\u00edva s pr\u00e1vom na u\u017e\u00edvanie | \n (5 234) | \n (5 199) | \n\n\n\n\n\n\n\n
\n\n| Pozemky a budovy | \n (4 996) | \n (4 877) | \n\n\n\n\n\n\n\n
\n\n| Zariadenie a ostatn\u00e9 vybavenie | \n (238) | \n (322) | \n\n\n\n\n\n\n\n
\n\n| Nehmotn\u00e9 akt\u00edva | \n (9 060) | \n (7 211) | \n\n\n\n\n\n\n\n
\n\n| Softv\u00e9r | \n (9 023) | \n (7 173) | \n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 nehmotn\u00e9 akt\u00edva | \n (37) | \n (38) | \n\n\n\n\n\n\n\n
\n\n| Spolu | \n (18 022) | \n (16 154) | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag531": {
"value": "\n
\n\n
28. Zn\u00ed\u017eenie hodnoty a rezervy
\n
\n
\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\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\u00e9 znehodnotenie finan\u010dn\u00fdch akt\u00edv neoce\u0148ovan\u00fdch FVPL | \n (38 940) | \n (16 501) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku | \n (20) | \n 704 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n (20) | \n 704 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n (38 920) | \n (17 205) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n (85) | \n 7 490 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n (38 792) | \n (24 234) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n (43) | \n (461) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rozpustenie/(tvorba) rezerv | \n 2 | \n 59 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 znehodnotenie nefinan\u010dn\u00fdch akt\u00edv | \n (3 314) | \n (13 644) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (42 252) | \n (30 086) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\nDetail k \u010dist\u00e9mu znehodnoteniu \u00faverov a preddavkov sa nach\u00e1dza v tabu\u013eke ni\u017e\u0161ie:
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\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\u00e9 znehodnotenie \u00faverov a preddavkov oce\u0148ovan\u00fdch v amortizovanej hodnote | \n (38 792) | \n (24 234) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 (tvorba)/rozpustenie opravn\u00fdch polo\u017eiek | \n (40 626) | \n (26 283) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tvorba opravn\u00fdch polo\u017eiek | \n (95 040) | \n (93 800) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rozpustenie opravn\u00fdch polo\u017eiek | \n 54 414 | \n 67 517 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd efekt z odpisu poh\u013ead\u00e1vok | \n 2 479 | \n 2 861 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Odpis poh\u013ead\u00e1vok | \n (48 738) | \n (38 068) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pou\u017eitie OP | \n 39 292 | \n 36 032 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy z odp\u00edsan\u00fdch poh\u013ead\u00e1vok | \n 11 925 | \n 4 897 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 n\u00e1klady spojen\u00e9 s kreditn\u00fdm rizikom | \n (645) | \n (812) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag532": {
"value": "\n29. Da\u0148 z pr\u00edjmov
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Splatn\u00e1 da\u0148 z pr\u00edjmov | \n (18 788) | \n (19 321) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Odlo\u017een\u00e1 da\u0148 | \n 11 064 | \n 1 440 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (7 724) | \n (17 881) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\nOds\u00fahlasenie efekt\u00edvnej sadzby dane z pr\u00edjmov sa nach\u00e1dza v nasleduj\u00facej tabu\u013eke:
\n
\n\n
\n\n\n| tis. eur | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Zisk pred osobitn\u00fdm odvodom a pred zdanen\u00edm | \n17 051 | \n111 665 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Osobitn\u00fd odvod | \n(10) | \n(23 887) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zisk po osobitnom odvode a pred zdanen\u00edm | \n17 041 | \n87 778 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sadzba dane z pr\u00edjmov | \n24,00 % | \n21,00 % | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Teoretick\u00e1 da\u0148 z pr\u00edjmov | \n(4 090) | \n(18 433) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Neda\u0148ov\u00e9 n\u00e1klady | \n(1 235) | \n(982) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 n\u00e1klady | \n(1 235) | \n(982) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nezdanite\u013en\u00e9 v\u00fdnosy | \n(3 264) | \n(397) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividendy | \n- | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n(3 884) | \n(714) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 v\u00fdnosy | \n620 | \n306 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zmena da\u0148ovej sadzby | \n- | \n2 167 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00daprava z osobitn\u00e9ho z\u00e1kladu dane - v\u00fdnosy zo \u0161t\u00e1tnych dlhopisov (16 % sadzba dane) | \n1 392 | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00daprava predch\u00e1dzaj\u00faceho obdobia | \n(28) | \n27 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zr\u00e1\u017ekov\u00e1 da\u0148 | \n(245) | \n(209) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 polo\u017eky | \n(254) | \n(54) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n(7 724) | \n(17 881) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Efekt\u00edvna sadzba dane | \n45,30 % | \n16,01 % | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\nVzh\u013eadom na to, \u017ee mnoh\u00e9 oblasti slovensk\u00e9ho da\u0148ov\u00e9ho pr\u00e1va doteraz neboli dostato\u010dne overen\u00e9 praxou,
\nexistuje neistota v tom, ako ich bud\u00fa da\u0148ov\u00e9 org\u00e1ny aplikova\u0165. Mieru tejto neistoty nie je mo\u017en\u00e9 kvantifikova\u0165
\na zanikne a\u017e potom, ke\u010f bud\u00fa k dispoz\u00edcii pr\u00e1vne precedensy, pr\u00edpadne ofici\u00e1lne interpret\u00e1cie pr\u00edslu\u0161n\u00fdch
\norg\u00e1nov.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag555": {
"value": "\n30. Transakcie so spriaznen\u00fdmi stranami
\n
\nOsoby sa pova\u017euj\u00fa za spriaznen\u00e9, ak jedna strana m\u00e1 schopnos\u0165 kontrolova\u0165 druh\u00fa stranu, alebo ak m\u00e1 pri
\nfinan\u010dnom a prev\u00e1dzkovom rozhodovan\u00ed na druh\u00fa stranu v\u00fdznamn\u00fd vplyv.
\n
\nDefin\u00edciu spriaznen\u00fdch str\u00e1n sp\u013a\u0148aj\u00fa nasleduj\u00face osoby alebo spolo\u010dnosti:
\n
\n(a) spolo\u010dnosti, ktor\u00e9 priamo alebo nepriamo prostredn\u00edctvom jedn\u00e9ho alebo viacer\u00fdch
\nsprostredkovate\u013eov kontroluj\u00fa, alebo s\u00fa kontrolovan\u00e9, maj\u00fa v\u00fdznamn\u00fd vplyv, alebo s\u00fa pod spolo\u010dnou
\nkontrolou vykazuj\u00facej spolo\u010dnosti;
\n(b) pridru\u017een\u00e9 podniky, v ktor\u00fdch m\u00e1 matersk\u00e1 spolo\u010dnos\u0165 podstatn\u00fd vplyv, a ktor\u00e9 nie s\u00fa dc\u00e9rskym
\npodnikom ani spolo\u010dn\u00fdm podnikom;
\n(c) jednotlivci vlastniaci priamo alebo nepriamo podiel na hlasovacom pr\u00e1ve skupiny, \u010do im d\u00e1va
\nv\u00fdznamn\u00fd vplyv v skupine a ka\u017ed\u00fd in\u00fd jednotlivec, od ktor\u00e9ho sa m\u00f4\u017ee o\u010dak\u00e1va\u0165, \u017ee ovplyvn\u00ed alebo
\nbude ovplyvnen\u00fd takouto osobou pri obchodoch so skupinou;
\n(d) k\u013e\u00fa\u010dov\u00ed riadiaci pracovn\u00edci, t. j. osoby, ktor\u00e9 maj\u00fa pr\u00e1vomoc a zodpovednos\u0165 za pl\u00e1novanie, riadenie
\na kontrolu \u010dinnosti skupiny, vr\u00e1tane riadite\u013eov, ved\u00facich pracovn\u00edkov skupiny a bl\u00edzkych \u010dlenov rodiny
\ntak\u00fdchto jednotlivcov;
\n(e) podniky, v ktor\u00fdch podstatn\u00fd podiel na hlasovac\u00edch pr\u00e1vach vlastn\u00ed priamo alebo nepriamo
\nktor\u00e1ko\u013evek osoba op\u00edsan\u00e1 v bode (a), (c) alebo (d) alebo na ktor\u00fa m\u00f4\u017ee ma\u0165 tak\u00e1to osoba v\u00fdznamn\u00fd
\nvplyv. Sem patria podniky vlastnen\u00e9 riadite\u013emi alebo hlavn\u00fdmi akcion\u00e1rmi skupiny.
\n
\n
\n\n
\n\n\n| 31.12.2025 | \nAkcion\u00e1ri | \n\u010clenovia skupiny J&T FINANCE GROUP SE | \nSpolo\u010dn\u00fd podnik | \nKRP a osoby im bl\u00edzke | \nOstatn\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| Akt\u00edva | \n - | \n 5 196 | \n 1 246 | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n - | \n 2 558 | \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 amortizovanej hodnote | \n - | \n 2 638 | \n 1 246 | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n - | \n 2 288 | \n - | \n 1 748 | \n 47 358 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 350 | \n 1 246 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky | \n - | \n 58 007 | \n 11 638 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n - | \n 58 007 | \n 11 638 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n - | \n 57 945 | \n 11 527 | \n 3 489 | \n 860 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n - | \n 62 | \n 111 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy/N\u00e1klady | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n - | \n (741) | \n - | \n 56 | \n 66 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n - | \n 1 368 | \n 7 034 | \n 1 | \n 22 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed | \n - | \n 756 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy/(n\u00e1klady) | \n - | \n 496 | \n 94 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Administrat\u00edvne n\u00e1klady | \n - | \n (67) | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nAkcion\u00e1ri | \n\u010clenovia skupiny J&T FINANCE GROUP SE | \nSpolo\u010dn\u00fd podnik | \nKRP a osoby im bl\u00edzke | \nOstatn\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| Akt\u00edva | \n - | \n 126 394 | \n 983 | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n - | \n 183 | \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 FVPL | \n - | \n 110 958 | \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 FVOCI | \n - | \n 10 043 | \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 amortizovanej hodnote | \n - | \n 5 210 | \n 983 | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n - | \n - | \n - | \n 3 029 | \n 35 050 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n - | \n 5 210 | \n 983 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00e1v\u00e4zky | \n - | \n 56 614 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n - | \n 56 614 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n - | \n 56 597 | \n 10 950 | \n 1 579 | \n 2 222 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n - | \n 17 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy/N\u00e1klady | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n - | \n 70 | \n - | \n 60 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n - | \n 1 341 | \n 6 875 | \n 1 | \n 28 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd zisk/(strata) z finan\u010dn\u00fdch oper\u00e1ci\u00ed | \n - | \n 3 523 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 ostatn\u00e9 prev\u00e1dzkov\u00e9 v\u00fdnosy/(n\u00e1klady) | \n - | \n 61 | \n 113 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Administrat\u00edvne n\u00e1klady | \n - | \n (61) | \n - | \n - | \n (11) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nCelkov\u00e9 odmeny \u010dlenom predstavenstva, \u010dlenom dozornej rady a riadiacim pracovn\u00edkom priamo
\nzodpovedaj\u00facim \u010dlenom predstavenstva 365.bank, a. s. a jej dc\u00e9rskych spolo\u010dnost\u00ed s\u00fa za rok, ktor\u00fd sa skon\u010dil
\n31. decembra 2025 vo v\u00fd\u0161ke: 8 907 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2024: 7 456 tis. eur). Odmeny
\nzah\u0155\u0148aj\u00fa z\u00e1kladn\u00e9 mzdy a platy, odmeny a platby za zdravotn\u00e9 a soci\u00e1lne poistenie.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag539": {
"value": "\n
\n\n
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31. Re\u00e1lna hodnota finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov
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Pod\u013ea IFRS 13 Oce\u0148ovanie re\u00e1lnou hodnotou je re\u00e1lna hodnota cena, ktor\u00e1 by sa z\u00edskala za predaj akt\u00edva
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alebo by bola zaplaten\u00e1 za prevod z\u00e1v\u00e4zku pri riadnej transakcii medzi \u00fa\u010dastn\u00edkmi trhu k d\u00e1tumu ocenenia.
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Skupina ur\u010duje re\u00e1lne hodnoty pou\u017eit\u00edm nasledovnej hierarchie met\u00f3d re\u00e1lnej hodnoty:
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\u2022 \u00darove\u0148 1: K\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre identick\u00fd n\u00e1stroj.
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\u2022 \u00darove\u0148 2: Oce\u0148ovacie techniky zalo\u017een\u00e9 na pozorovate\u013en\u00fdch vstupoch. T\u00e1to kateg\u00f3ria zah\u0155\u0148a
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n\u00e1stroje: k\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre podobn\u00e9 n\u00e1stroje, k\u00f3tovan\u00e9 ceny pre podobn\u00e9
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n\u00e1stroje na trhoch, ktor\u00e9 sa pova\u017euj\u00fa za menej akt\u00edvne, alebo in\u00e9 oce\u0148ovacie techniky, kde s\u00fa v\u0161etky
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v\u00fdznamn\u00e9 vstupy priamo alebo nepriamo pozorovate\u013en\u00e9 z trhov\u00fdch \u00fadajov.
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\u2022 \u00darove\u0148 3: Oce\u0148ovacie techniky pou\u017e\u00edvaj\u00face v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy. T\u00e1to kateg\u00f3ria
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zah\u0155\u0148a v\u0161etky n\u00e1stroje, pri ktor\u00fdch oce\u0148ovacie techniky obsahuj\u00fa vstupy, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na
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pozorovate\u013en\u00fdch \u00fadajoch a nepozorovate\u013en\u00e9 vstupy m\u00f4\u017eu ma\u0165 v\u00fdznamn\u00fd vplyv na ocenenie n\u00e1stroja.
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T\u00e1to kateg\u00f3ria zah\u0155\u0148a n\u00e1stroje, ktor\u00e9 s\u00fa ocenen\u00e9 na z\u00e1klade trhovej ceny pre podobn\u00e9 n\u00e1stroje, pre
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ktor\u00e9 je potrebn\u00e9 zoh\u013eadni\u0165 v\u00fdznamn\u00fa nepozorovate\u013en\u00fa \u00fapravu alebo predpoklad, aby sa zoh\u013eadnil
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rozdiel medzi n\u00e1strojmi.
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Re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov obchodovan\u00fdch na akt\u00edvnych trhoch sa stanovuj\u00fa
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na z\u00e1klade k\u00f3tovan\u00fdch trhov\u00fdch cien. Podiely vo fondoch sa oce\u0148uj\u00fa cenou z\u00edskanou od spr\u00e1vcovskej
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spolo\u010dnosti. Fondy nie s\u00fa k\u00f3tovan\u00e9. S\u00fa na ro\u010dnej b\u00e1ze pravidelne auditovan\u00e9. Ceny fondov s\u00fa stanovovan\u00e9
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pomocou NAV, pri\u010dom valua\u010dn\u00e9 techniky zodpovedaj\u00fa uveden\u00fdm hierarchi\u00e1m re\u00e1lnych hodn\u00f4t.
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Pre v\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa re\u00e1lna hodnota stanovuje pomocou oce\u0148ovac\u00edch met\u00f3d. Tieto
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oce\u0148ovacie techniky zah\u0155\u0148aj\u00fa \u010dist\u00fa s\u00fa\u010dasn\u00fa hodnotu a modely diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov,
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porovnate\u013en\u00e9 s podobn\u00fdmi n\u00e1strojmi, pre ktor\u00e9 existuje trh pozorovate\u013en\u00fdch cien a in\u00e9 oce\u0148ovacie modely.
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Predpoklady a vstupy pou\u017eit\u00e9 v oce\u0148ovac\u00edch technik\u00e1ch obsahuj\u00fa bezrizikov\u00e9 a benchmarkov\u00e9 \u00farokov\u00e9
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sadzby, \u00faverov\u00fd spread a ostatn\u00e9 pr\u00e9mie pou\u017eit\u00e9 pri odhadovan\u00ed diskontn\u00fdch sadzieb. Cie\u013eom oce\u0148ovac\u00edch
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techn\u00edk je ur\u010di\u0165 re\u00e1lnu hodnotu, ktor\u00e1 odzrkad\u013euje cenu finan\u010dn\u00e9ho n\u00e1stroja ku d\u0148u vykazovania a ktor\u00e1 by
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bola stanoven\u00e1 \u00fa\u010dastn\u00edkmi trhu za trhov\u00fdch podmienok
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Skupina pou\u017e\u00edva uzn\u00e1van\u00fd a roz\u0161\u00edren\u00fd model oce\u0148ovania na ur\u010denie re\u00e1lnej hodnoty be\u017en\u00fdch a
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jednoduch\u0161\u00edch finan\u010dn\u00fdch n\u00e1strojov, ako s\u00fa \u00farokov\u00e9 a menov\u00e9 swapy, ktor\u00e9 pou\u017e\u00edvaj\u00fa pozorovate\u013en\u00e9 trhov\u00e9
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\u00fadaje a ktor\u00e9 si vy\u017eaduj\u00fa men\u0161ie mana\u017e\u00e9rske \u00fasudky a odhady. Pozorovate\u013en\u00e9 ceny a vstupy do modelu s\u00fa
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na trhu zvy\u010dajne dostupn\u00e9 pre k\u00f3tovan\u00e9 dlhopisy a majetkov\u00e9 cenn\u00e9 papiere, deriv\u00e1ty obchodovan\u00e9 na
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burze a jednoduch\u00e9 mimoburzov\u00e9 deriv\u00e1ty. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov do
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modelu zni\u017euje potrebu mana\u017e\u00e9rskych \u00fasudkov a odhadov a tie\u017e zni\u017euje neistotu s\u00favisiacu s ur\u010den\u00edm re\u00e1lnych
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hodn\u00f4t. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov sa men\u00ed v z\u00e1vislosti od produktov a trhov a je
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n\u00e1chylnej\u0161ia na zmeny na z\u00e1klade \u0161pecifick\u00fdch udalost\u00ed a v\u0161eobecn\u00fdch podmienok na finan\u010dn\u00fdch trhoch.
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Modely zalo\u017een\u00e9 na \u010distej s\u00fa\u010dasnej hodnote pou\u017e\u00edva skupina na stanovenie re\u00e1lnej ceny pre dlhov\u00e9
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finan\u010dn\u00e9 n\u00e1stroje. Z\u00e1kladn\u00fdm odhadom tu vystupuje diskontn\u00e1 \u00farokov\u00e1 sadzba. Je stanoven\u00e1 na z\u00e1klade
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bezrizikovej trhovej \u00farokovej sadzby zodpovedaj\u00facej zostatkovej splatnosti dan\u00e9ho finan\u010dn\u00e9ho n\u00e1stroja a
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rizikovej prir\u00e1\u017eky. Rizikov\u00e1 prir\u00e1\u017eka je stanoven\u00e1 tak, aby bola konzistentn\u00e1 s be\u017enou trhovou praxou.
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Skupina odhaduje bud\u00face pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch n\u00e1strojov na z\u00e1klade zmluvn\u00fdch splatnost\u00ed. Re\u00e1lna
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hodnota finan\u010dn\u00e9ho z\u00e1v\u00e4zku s prvkom splatnosti na po\u017eiadanie nie je ni\u017e\u0161ia ako suma splatn\u00e1 na
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po\u017eiadanie, diskontovan\u00e1 od prv\u00e9ho d\u0148a, od ktor\u00e9ho m\u00f4\u017ee vznikn\u00fa\u0165 po\u017eiadavka na jej splatenie.
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Pre komplexnej\u0161ie n\u00e1stroje pou\u017e\u00edva skupina vlastn\u00e9 modely oce\u0148ovania, ktor\u00e9 s\u00fa zvy\u010dajne vyvinut\u00e9 zo
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v\u0161eobecne uzn\u00e1van\u00fdch modelov. Niektor\u00e9 alebo v\u0161etky v\u00fdznamn\u00e9 vstupy do t\u00fdchto modelov nemusia by\u0165
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pozorovate\u013en\u00e9 z trhu, ale s\u00fa odvoden\u00e9 z trhov\u00fdch cien alebo sadzieb, alebo s\u00fa odhadnut\u00e9 na z\u00e1klade
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predpokladov. Pr\u00edkladom n\u00e1stroja, ktor\u00fd zah\u0155\u0148a v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy, je n\u00e1stroj, ktor\u00fd obsahuje
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mimoburzov\u00e9 \u0161trukt\u00farovan\u00e9 deriv\u00e1ty, \u00favery a cenn\u00e9 papiere, pre ktor\u00e9 neexistuje akt\u00edvny trh. Oce\u0148ovacie
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modely, ktor\u00e9 pou\u017e\u00edvaj\u00fa v\u00fdznamn\u00e9 vstupy, si vy\u017eaduj\u00fa vy\u0161\u0161\u00ed stupe\u0148 mana\u017e\u00e9rskeho \u00fasudku a odhadov pri
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ur\u010dovan\u00ed re\u00e1lnej hodnoty. Mana\u017e\u00e9rske \u00fasudky a odhady sa zvy\u010dajne vy\u017eaduj\u00fa pri v\u00fdbere vhodn\u00e9ho modelu
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oce\u0148ovania, ur\u010den\u00ed o\u010dak\u00e1van\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00e9ho n\u00e1stroja, ur\u010den\u00ed
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pravdepodobnosti zlyhania protistrany a pred\u010dasn\u00e9ho splatenia a v\u00fdbere vhodnej diskontnej sadzby.
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Z\u00e1kladn\u00fdmi parametrami vstupuj\u00facimi do oce\u0148ovacieho modelu na stanovenie re\u00e1lnej ceny majetkov\u00fdch
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finan\u010dn\u00fdch n\u00e1strojov s\u00fa predikcia hospod\u00e1rskych v\u00fdsledkov a vlastn\u00e9ho imania spolo\u010dnosti, trhov\u00e9 n\u00e1sobky
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ukazovate\u013eov ako EBITDA, tr\u017eby a pod. pre porovnate\u013en\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa pravidelne zverej\u0148ovan\u00e9
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renomovan\u00fdmi spolo\u010dnos\u0165ami pre jednotliv\u00e9 sektory.
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Hoci s\u00fa tieto techniky oce\u0148ovania pova\u017eovan\u00e9 za vhodn\u00e9 a s\u00fa v s\u00falade s trhovou praxou, tak odhady v
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diskontnej \u00farokovej sadzbe a zmeny z\u00e1kladn\u00fdch predpokladov v bud\u00facich pe\u0148a\u017en\u00fdch tokoch ved\u00fa k
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rozdielnej v\u00fd\u0161ke re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov.
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Presuny finan\u010dn\u00fdch n\u00e1strojov medzi jednotliv\u00fdmi \u00farov\u0148ami m\u00f4\u017eu nasta\u0165, ak sa predov\u0161etk\u00fdm zmen\u00ed aktivita
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trhu.
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Skupina zriadila kontroln\u00fd syst\u00e9m v s\u00favislosti s ur\u010dovan\u00edm re\u00e1lnych hodn\u00f4t. Tento syst\u00e9m obsahuje produktov\u00fa
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kontroln\u00fa funkciu vykon\u00e1van\u00fa zamestnancami Odboru riadenia riz\u00edk a kapit\u00e1lu, ktor\u00e1 je nez\u00e1visl\u00e1 od front
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office mana\u017ementu. \u0160pecifick\u00e9 kontroly zah\u0155\u0148aj\u00fa overenie pozorovate\u013en\u00fdch cenov\u00fdch vstupov a
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prehodnotenie oce\u0148ovac\u00edch modelov, preverenie a schv\u00e1lenie procesu pre nov\u00e9 modely a zmeny
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modelov, kalibr\u00e1ciu a sp\u00e4tn\u00e9 testovanie modelov na z\u00e1klade pozorovan\u00fdch trhov\u00fdch transakci\u00ed, anal\u00fdzu a
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presk\u00famanie v\u00fdznamn\u00fdch denn\u00fdch pohybov v ocenen\u00ed a preverenie v\u00fdznamn\u00fdch nepozorovate\u013en\u00fdch
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vstupov a \u00faprav ocenenia.
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Vyk\u00e1zan\u00e9 hodnoty finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote pod\u013ea \u00farovne re\u00e1lnej hodnoty boli nasledovn\u00e9:
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| AKT\u00cdVA | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \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 FVPL | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n 3 604 | \n 3 448 | \n - | \n - | \n 3 604 | \n 3 448 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 96 402 | \n 95 056 | \n 35 938 | \n 163 124 | \n 350 | \n 335 | \n 132 690 | \n 258 515 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Z\u00c1V\u00c4ZKY | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n - | \n 744 | \n - | \n - | \n - | \n 744 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n - | \n - | \n 6 | \n 794 | \n - | \n - | \n 6 | \n 794 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje ods\u00fahlasenie po\u010diato\u010dn\u00fdch a kone\u010dn\u00fdch zostatkov re\u00e1lnych hodn\u00f4t
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jednotliv\u00fdch kateg\u00f3ri\u00ed v \u00farovni 3:
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\n\n\n| tis. eur | \n1.1.2025 | \nZisk/ (strata) v PL | \nZisk/ (strata) v OCI | \nN\u00e1kup | \nSplatnos\u0165 a predaj | \nPresun do \u00farovne 3 | \nPresun z \u00farovne 3 | \n31.12.2025 | \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| Neobchodovate\u013en\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka poskytuje inform\u00e1ciu o presunoch invest\u00edci\u00ed medzi v\u0161etk\u00fdmi skupinami met\u00f3d
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oce\u0148ovania:
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\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 3 | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| AKT\u00cdVA | \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 FVOCI | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody do kateg\u00f3rie | \n 2 832 | \n - | \n - | \n - | \n 17 585 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody z kateg\u00f3rie | \n - | \n (2 832) | \n - | \n (7 691) | \n - | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 2 832 | \n (2 832) | \n - | \n (7 691) | \n 17 585 | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje odhadovan\u00e9 re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov skupiny, ktor\u00e9 nie
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s\u00fa oce\u0148ovan\u00e9 re\u00e1lnou hodnotou:
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\n\n\n| 31. december 2025 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n 173 294 | \n - | \n 173 294 | \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 amortizovanej hodnote | \n 4 061 261 | \n 4 020 432 | \n 787 608 | \n 21 489 | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 071 | \n 788 113 | \n 787 608 | \n 505 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 224 206 | \n 3 211 335 | \n - | \n - | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 20 984 | \n 20 984 | \n - | \n 20 984 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 004 395 | \n 4 005 046 | \n 40 000 | \n 3 965 046 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 742 496 | \n 40 000 | \n 3 702 496 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 188 895 | \n - | \n 188 895 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 73 655 | \n - | \n 73 655 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31. december 2024 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 528 100 | \n 528 100 | \n - | \n 528 100 | \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 amortizovanej hodnote | \n 3 739 543 | \n 3 867 628 | \n 757 698 | \n 39 093 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 016 | \n 673 515 | \n 670 232 | \n 3 283 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 010 934 | \n 3 171 520 | \n 87 466 | \n 13 217 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 22 593 | \n 22 593 | \n - | \n 22 593 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 094 140 | \n 4 096 740 | \n - | \n 4 096 740 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 763 924 | \n 3 766 524 | \n - | \n 3 766 524 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 295 137 | \n 295 137 | \n - | \n 295 137 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 35 079 | \n 35 079 | \n - | \n 35 079 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag538": {
"value": "\n
\n31. Re\u00e1lna hodnota finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov
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\nPod\u013ea IFRS 13 Oce\u0148ovanie re\u00e1lnou hodnotou je re\u00e1lna hodnota cena, ktor\u00e1 by sa z\u00edskala za predaj akt\u00edva
\nalebo by bola zaplaten\u00e1 za prevod z\u00e1v\u00e4zku pri riadnej transakcii medzi \u00fa\u010dastn\u00edkmi trhu k d\u00e1tumu ocenenia.
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\nSkupina ur\u010duje re\u00e1lne hodnoty pou\u017eit\u00edm nasledovnej hierarchie met\u00f3d re\u00e1lnej hodnoty:
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\n\u2022 \u00darove\u0148 1: K\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre identick\u00fd n\u00e1stroj.
\n\u2022 \u00darove\u0148 2: Oce\u0148ovacie techniky zalo\u017een\u00e9 na pozorovate\u013en\u00fdch vstupoch. T\u00e1to kateg\u00f3ria zah\u0155\u0148a
\nn\u00e1stroje: k\u00f3tovan\u00e1 trhov\u00e1 cena na akt\u00edvnom trhu pre podobn\u00e9 n\u00e1stroje, k\u00f3tovan\u00e9 ceny pre podobn\u00e9
\nn\u00e1stroje na trhoch, ktor\u00e9 sa pova\u017euj\u00fa za menej akt\u00edvne, alebo in\u00e9 oce\u0148ovacie techniky, kde s\u00fa v\u0161etky
\nv\u00fdznamn\u00e9 vstupy priamo alebo nepriamo pozorovate\u013en\u00e9 z trhov\u00fdch \u00fadajov.
\n\u2022 \u00darove\u0148 3: Oce\u0148ovacie techniky pou\u017e\u00edvaj\u00face v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy. T\u00e1to kateg\u00f3ria
\nzah\u0155\u0148a v\u0161etky n\u00e1stroje, pri ktor\u00fdch oce\u0148ovacie techniky obsahuj\u00fa vstupy, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na
\npozorovate\u013en\u00fdch \u00fadajoch a nepozorovate\u013en\u00e9 vstupy m\u00f4\u017eu ma\u0165 v\u00fdznamn\u00fd vplyv na ocenenie n\u00e1stroja.
\nT\u00e1to kateg\u00f3ria zah\u0155\u0148a n\u00e1stroje, ktor\u00e9 s\u00fa ocenen\u00e9 na z\u00e1klade trhovej ceny pre podobn\u00e9 n\u00e1stroje, pre
\nktor\u00e9 je potrebn\u00e9 zoh\u013eadni\u0165 v\u00fdznamn\u00fa nepozorovate\u013en\u00fa \u00fapravu alebo predpoklad, aby sa zoh\u013eadnil
\nrozdiel medzi n\u00e1strojmi.
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\nRe\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a finan\u010dn\u00fdch z\u00e1v\u00e4zkov obchodovan\u00fdch na akt\u00edvnych trhoch sa stanovuj\u00fa
\nna z\u00e1klade k\u00f3tovan\u00fdch trhov\u00fdch cien. Podiely vo fondoch sa oce\u0148uj\u00fa cenou z\u00edskanou od spr\u00e1vcovskej
\nspolo\u010dnosti. Fondy nie s\u00fa k\u00f3tovan\u00e9. S\u00fa na ro\u010dnej b\u00e1ze pravidelne auditovan\u00e9. Ceny fondov s\u00fa stanovovan\u00e9
\npomocou NAV, pri\u010dom valua\u010dn\u00e9 techniky zodpovedaj\u00fa uveden\u00fdm hierarchi\u00e1m re\u00e1lnych hodn\u00f4t.
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\n\nPre v\u0161etky ostatn\u00e9 finan\u010dn\u00e9 n\u00e1stroje sa re\u00e1lna hodnota stanovuje pomocou oce\u0148ovac\u00edch met\u00f3d. Tieto
\noce\u0148ovacie techniky zah\u0155\u0148aj\u00fa \u010dist\u00fa s\u00fa\u010dasn\u00fa hodnotu a modely diskontovan\u00fdch pe\u0148a\u017en\u00fdch tokov,
\nporovnate\u013en\u00e9 s podobn\u00fdmi n\u00e1strojmi, pre ktor\u00e9 existuje trh pozorovate\u013en\u00fdch cien a in\u00e9 oce\u0148ovacie modely.
\nPredpoklady a vstupy pou\u017eit\u00e9 v oce\u0148ovac\u00edch technik\u00e1ch obsahuj\u00fa bezrizikov\u00e9 a benchmarkov\u00e9 \u00farokov\u00e9
\nsadzby, \u00faverov\u00fd spread a ostatn\u00e9 pr\u00e9mie pou\u017eit\u00e9 pri odhadovan\u00ed diskontn\u00fdch sadzieb. Cie\u013eom oce\u0148ovac\u00edch
\ntechn\u00edk je ur\u010di\u0165 re\u00e1lnu hodnotu, ktor\u00e1 odzrkad\u013euje cenu finan\u010dn\u00e9ho n\u00e1stroja ku d\u0148u vykazovania a ktor\u00e1 by
\nbola stanoven\u00e1 \u00fa\u010dastn\u00edkmi trhu za trhov\u00fdch podmienok
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\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nSkupina pou\u017e\u00edva uzn\u00e1van\u00fd a roz\u0161\u00edren\u00fd model oce\u0148ovania na ur\u010denie re\u00e1lnej hodnoty be\u017en\u00fdch a
\njednoduch\u0161\u00edch finan\u010dn\u00fdch n\u00e1strojov, ako s\u00fa \u00farokov\u00e9 a menov\u00e9 swapy, ktor\u00e9 pou\u017e\u00edvaj\u00fa pozorovate\u013en\u00e9 trhov\u00e9
\n\u00fadaje a ktor\u00e9 si vy\u017eaduj\u00fa men\u0161ie mana\u017e\u00e9rske \u00fasudky a odhady. Pozorovate\u013en\u00e9 ceny a vstupy do modelu s\u00fa
\nna trhu zvy\u010dajne dostupn\u00e9 pre k\u00f3tovan\u00e9 dlhopisy a majetkov\u00e9 cenn\u00e9 papiere, deriv\u00e1ty obchodovan\u00e9 na
\nburze a jednoduch\u00e9 mimoburzov\u00e9 deriv\u00e1ty. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov do
\nmodelu zni\u017euje potrebu mana\u017e\u00e9rskych \u00fasudkov a odhadov a tie\u017e zni\u017euje neistotu s\u00favisiacu s ur\u010den\u00edm re\u00e1lnych
\nhodn\u00f4t. Dostupnos\u0165 pozorovate\u013en\u00fdch trhov\u00fdch cien a vstupov sa men\u00ed v z\u00e1vislosti od produktov a trhov a je
\nn\u00e1chylnej\u0161ia na zmeny na z\u00e1klade \u0161pecifick\u00fdch udalost\u00ed a v\u0161eobecn\u00fdch podmienok na finan\u010dn\u00fdch trhoch.
\n
\nModely zalo\u017een\u00e9 na \u010distej s\u00fa\u010dasnej hodnote pou\u017e\u00edva skupina na stanovenie re\u00e1lnej ceny pre dlhov\u00e9
\nfinan\u010dn\u00e9 n\u00e1stroje. Z\u00e1kladn\u00fdm odhadom tu vystupuje diskontn\u00e1 \u00farokov\u00e1 sadzba. Je stanoven\u00e1 na z\u00e1klade
\nbezrizikovej trhovej \u00farokovej sadzby zodpovedaj\u00facej zostatkovej splatnosti dan\u00e9ho finan\u010dn\u00e9ho n\u00e1stroja a
\nrizikovej prir\u00e1\u017eky. Rizikov\u00e1 prir\u00e1\u017eka je stanoven\u00e1 tak, aby bola konzistentn\u00e1 s be\u017enou trhovou praxou.
\n
\nSkupina odhaduje bud\u00face pe\u0148a\u017en\u00e9 toky z finan\u010dn\u00fdch n\u00e1strojov na z\u00e1klade zmluvn\u00fdch splatnost\u00ed. Re\u00e1lna
\nhodnota finan\u010dn\u00e9ho z\u00e1v\u00e4zku s prvkom splatnosti na po\u017eiadanie nie je ni\u017e\u0161ia ako suma splatn\u00e1 na
\npo\u017eiadanie, diskontovan\u00e1 od prv\u00e9ho d\u0148a, od ktor\u00e9ho m\u00f4\u017ee vznikn\u00fa\u0165 po\u017eiadavka na jej splatenie.
\n
\nPre komplexnej\u0161ie n\u00e1stroje pou\u017e\u00edva skupina vlastn\u00e9 modely oce\u0148ovania, ktor\u00e9 s\u00fa zvy\u010dajne vyvinut\u00e9 zo
\nv\u0161eobecne uzn\u00e1van\u00fdch modelov. Niektor\u00e9 alebo v\u0161etky v\u00fdznamn\u00e9 vstupy do t\u00fdchto modelov nemusia by\u0165
\npozorovate\u013en\u00e9 z trhu, ale s\u00fa odvoden\u00e9 z trhov\u00fdch cien alebo sadzieb, alebo s\u00fa odhadnut\u00e9 na z\u00e1klade
\npredpokladov. Pr\u00edkladom n\u00e1stroja, ktor\u00fd zah\u0155\u0148a v\u00fdznamn\u00e9 nepozorovate\u013en\u00e9 vstupy, je n\u00e1stroj, ktor\u00fd obsahuje
\nmimoburzov\u00e9 \u0161trukt\u00farovan\u00e9 deriv\u00e1ty, \u00favery a cenn\u00e9 papiere, pre ktor\u00e9 neexistuje akt\u00edvny trh. Oce\u0148ovacie
\nmodely, ktor\u00e9 pou\u017e\u00edvaj\u00fa v\u00fdznamn\u00e9 vstupy, si vy\u017eaduj\u00fa vy\u0161\u0161\u00ed stupe\u0148 mana\u017e\u00e9rskeho \u00fasudku a odhadov pri
\nur\u010dovan\u00ed re\u00e1lnej hodnoty. Mana\u017e\u00e9rske \u00fasudky a odhady sa zvy\u010dajne vy\u017eaduj\u00fa pri v\u00fdbere vhodn\u00e9ho modelu
\noce\u0148ovania, ur\u010den\u00ed o\u010dak\u00e1van\u00fdch bud\u00facich pe\u0148a\u017en\u00fdch tokov z finan\u010dn\u00e9ho n\u00e1stroja, ur\u010den\u00ed
\npravdepodobnosti zlyhania protistrany a pred\u010dasn\u00e9ho splatenia a v\u00fdbere vhodnej diskontnej sadzby.
\n
\nZ\u00e1kladn\u00fdmi parametrami vstupuj\u00facimi do oce\u0148ovacieho modelu na stanovenie re\u00e1lnej ceny majetkov\u00fdch
\nfinan\u010dn\u00fdch n\u00e1strojov s\u00fa predikcia hospod\u00e1rskych v\u00fdsledkov a vlastn\u00e9ho imania spolo\u010dnosti, trhov\u00e9 n\u00e1sobky
\nukazovate\u013eov ako EBITDA, tr\u017eby a pod. pre porovnate\u013en\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa pravidelne zverej\u0148ovan\u00e9
\nrenomovan\u00fdmi spolo\u010dnos\u0165ami pre jednotliv\u00e9 sektory.
\n
\nHoci s\u00fa tieto techniky oce\u0148ovania pova\u017eovan\u00e9 za vhodn\u00e9 a s\u00fa v s\u00falade s trhovou praxou, tak odhady v
\ndiskontnej \u00farokovej sadzbe a zmeny z\u00e1kladn\u00fdch predpokladov v bud\u00facich pe\u0148a\u017en\u00fdch tokoch ved\u00fa k
\nrozdielnej v\u00fd\u0161ke re\u00e1lnej hodnoty finan\u010dn\u00fdch n\u00e1strojov.
\n
\nPresuny finan\u010dn\u00fdch n\u00e1strojov medzi jednotliv\u00fdmi \u00farov\u0148ami m\u00f4\u017eu nasta\u0165, ak sa predov\u0161etk\u00fdm zmen\u00ed aktivita
\ntrhu.
\n
\nSkupina zriadila kontroln\u00fd syst\u00e9m v s\u00favislosti s ur\u010dovan\u00edm re\u00e1lnych hodn\u00f4t. Tento syst\u00e9m obsahuje produktov\u00fa
\nkontroln\u00fa funkciu vykon\u00e1van\u00fa zamestnancami Odboru riadenia riz\u00edk a kapit\u00e1lu, ktor\u00e1 je nez\u00e1visl\u00e1 od front
\noffice mana\u017ementu. \u0160pecifick\u00e9 kontroly zah\u0155\u0148aj\u00fa overenie pozorovate\u013en\u00fdch cenov\u00fdch vstupov a
\nprehodnotenie oce\u0148ovac\u00edch modelov, preverenie a schv\u00e1lenie procesu pre nov\u00e9 modely a zmeny
\nmodelov, kalibr\u00e1ciu a sp\u00e4tn\u00e9 testovanie modelov na z\u00e1klade pozorovan\u00fdch trhov\u00fdch transakci\u00ed, anal\u00fdzu a
\npresk\u00famanie v\u00fdznamn\u00fdch denn\u00fdch pohybov v ocenen\u00ed a preverenie v\u00fdznamn\u00fdch nepozorovate\u013en\u00fdch
\nvstupov a \u00faprav ocenenia.
\n
\nVyk\u00e1zan\u00e9 hodnoty finan\u010dn\u00fdch n\u00e1strojov v re\u00e1lnej hodnote pod\u013ea \u00farovne re\u00e1lnej hodnoty boli nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| AKT\u00cdVA | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n - | \n 17 | \n - | \n - | \n - | \n 17 | \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 FVPL | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N\u00e1stroje vlastn\u00e9ho imania | \n - | \n - | \n 32 334 | \n 141 925 | \n 350 | \n 335 | \n 32 684 | \n 142 260 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 96 402 | \n 95 056 | \n - | \n 17 734 | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n 3 604 | \n 3 448 | \n - | \n - | \n 3 604 | \n 3 448 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 96 402 | \n 95 056 | \n 35 938 | \n 163 124 | \n 350 | \n 335 | \n 132 690 | \n 258 515 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \n\u00darove\u0148 1 | \n | \n\u00darove\u0148 2 | \n | \n\u00darove\u0148 3 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Z\u00c1V\u00c4ZKY | \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 dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deriv\u00e1ty | \n - | \n - | \n 6 | \n 50 | \n - | \n - | \n 6 | \n 50 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n - | \n - | \n 744 | \n - | \n - | \n - | \n 744 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n - | \n - | \n 6 | \n 794 | \n - | \n - | \n 6 | \n 794 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\nNasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje ods\u00fahlasenie po\u010diato\u010dn\u00fdch a kone\u010dn\u00fdch zostatkov re\u00e1lnych hodn\u00f4t
\njednotliv\u00fdch kateg\u00f3ri\u00ed v \u00farovni 3:
\n
\n\n
\n\n\n| tis. eur | \n1.1.2025 | \nZisk/ (strata) v PL | \nZisk/ (strata) v OCI | \nN\u00e1kup | \nSplatnos\u0165 a predaj | \nPresun do \u00farovne 3 | \nPresun z \u00farovne 3 | \n31.12.2025 | \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| Neobchodovate\u013en\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 335 | \n 15 | \n - | \n - | \n - | \n - | \n - | \n 350 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nNasleduj\u00faca tabu\u013eka poskytuje inform\u00e1ciu o presunoch invest\u00edci\u00ed medzi v\u0161etk\u00fdmi skupinami met\u00f3d
\noce\u0148ovania:
\n
\n\n
\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 3 | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| AKT\u00cdVA | \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 FVOCI | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody do kateg\u00f3rie | \n 2 832 | \n - | \n - | \n - | \n 17 585 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prevody z kateg\u00f3rie | \n - | \n (2 832) | \n - | \n (7 691) | \n - | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 2 832 | \n (2 832) | \n - | \n (7 691) | \n 17 585 | \n (9 894) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nNasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje odhadovan\u00e9 re\u00e1lne hodnoty finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov skupiny, ktor\u00e9 nie
\ns\u00fa oce\u0148ovan\u00e9 re\u00e1lnou hodnotou:
\n
\n\n
\n\n\n| 31. december 2025 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n 173 294 | \n - | \n 173 294 | \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 amortizovanej hodnote | \n 4 061 261 | \n 4 020 432 | \n 787 608 | \n 21 489 | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 816 071 | \n 788 113 | \n 787 608 | \n 505 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 224 206 | \n 3 211 335 | \n - | \n - | \n 3 211 335 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 20 984 | \n 20 984 | \n - | \n 20 984 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 004 395 | \n 4 005 046 | \n 40 000 | \n 3 965 046 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 741 845 | \n 3 742 496 | \n 40 000 | \n 3 702 496 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 188 895 | \n 188 895 | \n - | \n 188 895 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 73 655 | \n 73 655 | \n - | \n 73 655 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| 31. december 2024 | \n\u00da\u010dtovn\u00e1 hodnota | \nRe\u00e1lna hodnota | \n\u00darove\u0148 1 | \n\u00darove\u0148 2 | \n\u00darove\u0148 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| FINAN\u010cN\u00c9 AKT\u00cdVA | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 528 100 | \n 528 100 | \n - | \n 528 100 | \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 amortizovanej hodnote | \n 3 739 543 | \n 3 867 628 | \n 757 698 | \n 39 093 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 706 016 | \n 673 515 | \n 670 232 | \n 3 283 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 3 010 934 | \n 3 171 520 | \n 87 466 | \n 13 217 | \n 3 070 837 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 22 593 | \n 22 593 | \n - | \n 22 593 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| FINAN\u010cN\u00c9 Z\u00c1V\u00c4ZKY | \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 oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 4 094 140 | \n 4 096 740 | \n - | \n 4 096 740 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vklady | \n 3 763 924 | \n 3 766 524 | \n - | \n 3 766 524 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 295 137 | \n 295 137 | \n - | \n 295 137 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 35 079 | \n 35 079 | \n - | \n 35 079 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag533": {
"value": "\n
\n32. Vykazovanie pod\u013ea segmentov
\n
\nSkupina \u010dlen\u00ed svoje podnikate\u013esk\u00e9 aktivity na tri segmenty. V r\u00e1mci t\u00fdchto segmentov s\u00fa pon\u00fakan\u00e9 r\u00f4zne
\nprodukty a slu\u017eby a takisto s\u00fa samostatne riaden\u00e9 mana\u017ementom skupiny.
\n
\n\u2022 Retailov\u00e9 bankovn\u00edctvo \u2013 \u00favery, vklady a in\u00e9 transakcie s retailov\u00fdmi z\u00e1kazn\u00edkmi.
\n\u2022 Korpor\u00e1tne bankovn\u00edctvo \u2013 \u00favery, vklady a in\u00e9 transakcie s firemn\u00fdmi z\u00e1kazn\u00edkmi a investovania do
\nlikvidn\u00fdch akt\u00edv ako s\u00fa kr\u00e1tkodob\u00e9 invest\u00edcie a podnikov\u00e9 alebo \u0161t\u00e1tne dlhov\u00e9 cenn\u00e9 papiere.
\n\u2022 Ostatn\u00e9 \u2013 spr\u00e1va akt\u00edv (\u010dinnosti s\u00favisiace so spr\u00e1vou fondov) a treasury (financovanie
\na centralizovan\u00e9 \u010dinnosti v oblasti riadenia riz\u00edk prostredn\u00edctvom p\u00f4\u017ei\u010diek, vyu\u017e\u00edvanie deriv\u00e1tov za
\n\u00fa\u010delom riadenia rizika.
\n
\nPredstavenstvo priebe\u017ene sleduje intern\u00e9 reporty za ka\u017ed\u00fd segment najmenej raz mesa\u010dne.
\n
\nInform\u00e1cie s\u00favisiace s vykazovan\u00fdmi segmentami s\u00fa uveden\u00e9 v tabu\u013eke ni\u017e\u0161ie:
\n
\n\n
\n\n\n| tis. eur | \nRetailov\u00e9 bankovn\u00edctvo | \n | \nKorpor\u00e1tne bankovn\u00edctvo | \n | \nOstatn\u00e9 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| \u00darokov\u00e9 v\u00fdnosy | \n 139 054 | \n 106 206 | \n 27 558 | \n 47 294 | \n 23 735 | \n 38 397 | \n 190 347 | \n 191 897 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00darokov\u00e9 n\u00e1klady | \n (22 932) | \n (17 021) | \n (2 029) | \n (3 534) | \n (24 360) | \n (27 202) | \n (49 321) | \n (47 757) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 \u00farokov\u00e9 v\u00fdnosy | \n 116 122 | \n 89 185 | \n 25 529 | \n 43 760 | \n (625) | \n 11 195 | \n 141 026 | \n 144 140 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00fd v\u00fdnos z transakci\u00ed medzi segmentami | \n 7 276 | \n 50 336 | \n (4 526) | \n (12 534) | \n (2 750) | \n (37 802) | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| V\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 89 019 | \n 85 259 | \n 14 138 | \n 13 438 | \n (28 349) | \n 1 078 | \n 74 808 | \n 99 775 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N\u00e1klady na poplatky a prov\u00edzie | \n (21 543) | \n (19 299) | \n (2 180) | \n (1 956) | \n (1 927) | \n (2 098) | \n (25 650) | \n (23 353) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e9 v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 67 476 | \n 65 960 | \n 11 958 | \n 11 482 | \n (30 276) | \n (1 020) | \n 49 158 | \n 76 422 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00farokov\u00e1 a poplatkov\u00e1 mar\u017ea | \n 190 874 | \n 205 481 | \n 32 961 | \n 42 708 | \n (33 651) | \n (27 627) | \n 190 184 | \n 220 562 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zn\u00ed\u017eenie hodnoty a rezervy | \n (25 671) | \n (29 592) | \n (1 896) | \n 19 984 | \n (14 685) | \n (20 478) | \n (42 252) | \n (30 086) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nRetailov\u00e9 bankovn\u00edctvo | \n | \nKorpor\u00e1tne bankovn\u00edctvo | \n | \nOstatn\u00e9 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Akt\u00edva | \n 2 950 618 | \n 2 603 852 | \n 255 623 | \n 505 374 | \n 1 327 284 | \n 1 571 785 | \n 4 533 525 | \n 4 681 011 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pas\u00edva | \n 3 463 080 | \n 3 325 525 | \n 179 587 | \n 399 246 | \n 393 773 | \n 405 669 | \n 4 036 440 | \n 4 130 440 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
Nasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje rozdelenie v\u00fdnosov z poplatkov a prov\u00edzi\u00ed pod\u013ea segmentov (na z\u00e1klade
\n
po\u017eiadaviek IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi):
\n
\n
\n
\n\n\n| tis. eur | \nRetailov\u00e9 bankovn\u00edctvo | \n | \nKorpor\u00e1tne bankovn\u00edctvo | \n | \nOstatn\u00e9 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| V\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n - | \n - | \n - | \n - | \n 215 | \n 184 | \n 215 | \n 184 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00fa\u010dtovanie a vyrovnanie | \n 8 896 | \n 8 421 | \n 6 592 | \n 6 524 | \n 475 | \n 426 | \n 15 963 | \n 15 371 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va akt\u00edv | \n 30 119 | \n 28 223 | \n - | \n - | \n - | \n - | \n 30 119 | \n 28 223 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va finan\u010dn\u00fdch n\u00e1strojov | \n - | \n - | \n 4 598 | \n 3 846 | \n 35 | \n 53 | \n 4 633 | \n 3 899 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Platobn\u00e9 slu\u017eby | \n 34 895 | \n 34 453 | \n 1 886 | \n 2 153 | \n 219 | \n 353 | \n 37 000 | \n 36 959 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Slu\u017eby spravovania \u00faverov | \n 2 469 | \n 1 216 | \n 276 | \n 280 | \n - | \n - | \n 2 745 | \n 1 496 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n - | \n - | \n 679 | \n 571 | \n - | \n - | \n 679 | \n 571 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n 12 | \n 8 | \n 34 | \n 51 | \n - | \n - | \n 46 | \n 59 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prov\u00edzie za sprostredkovanie | \n 4 045 | \n 4 295 | \n - | \n 1 | \n (29 302) | \n 11 | \n (25 257) | \n 4 307 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 8 583 | \n 8 643 | \n 73 | \n 12 | \n 9 | \n 51 | \n 8 665 | \n 8 706 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 89 019 | \n 85 259 | \n 14 138 | \n 13 438 | \n (28 349) | \n 1 078 | \n 74 808 | \n 99 775 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z toho: V\u00fdnosy \u00fa\u010dtovan\u00e9 pod\u013ea IFRS 15: Vykazovanie v\u00fdnosov zo zml\u00fav so z\u00e1kazn\u00edkmi | \n 89 007 | \n 85 251 | \n 13 425 | \n 12 816 | \n (28 349) | \n 1 078 | \n 74 083 | \n 99 145 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag560": {
"value": "\nNasleduj\u00faca tabu\u013eka zn\u00e1zor\u0148uje rozdelenie v\u00fdnosov z poplatkov a prov\u00edzi\u00ed pod\u013ea segmentov (na z\u00e1klade
\npo\u017eiadaviek IFRS 15 V\u00fdnosy zo zml\u00fav so z\u00e1kazn\u00edkmi):
\n
\n\n
\n\n\n| tis. eur | \nRetailov\u00e9 bankovn\u00edctvo | \n | \nKorpor\u00e1tne bankovn\u00edctvo | \n | \nOstatn\u00e9 | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| V\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n - | \n - | \n - | \n - | \n 215 | \n 184 | \n 215 | \n 184 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z\u00fa\u010dtovanie a vyrovnanie | \n 8 896 | \n 8 421 | \n 6 592 | \n 6 524 | \n 475 | \n 426 | \n 15 963 | \n 15 371 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va akt\u00edv | \n 30 119 | \n 28 223 | \n - | \n - | \n - | \n - | \n 30 119 | \n 28 223 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spr\u00e1va finan\u010dn\u00fdch n\u00e1strojov | \n - | \n - | \n 4 598 | \n 3 846 | \n 35 | \n 53 | \n 4 633 | \n 3 899 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Platobn\u00e9 slu\u017eby | \n 34 895 | \n 34 453 | \n 1 886 | \n 2 153 | \n 219 | \n 353 | \n 37 000 | \n 36 959 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Slu\u017eby spravovania \u00faverov | \n 2 469 | \n 1 216 | \n 276 | \n 280 | \n - | \n - | \n 2 745 | \n 1 496 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n - | \n - | \n 679 | \n 571 | \n - | \n - | \n 679 | \n 571 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n 12 | \n 8 | \n 34 | \n 51 | \n - | \n - | \n 46 | \n 59 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prov\u00edzie za sprostredkovanie | \n 4 045 | \n 4 295 | \n - | \n 1 | \n (29 302) | \n 11 | \n (25 257) | \n 4 307 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 8 583 | \n 8 643 | \n 73 | \n 12 | \n 9 | \n 51 | \n 8 665 | \n 8 706 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu v\u00fdnosy z poplatkov a prov\u00edzi\u00ed | \n 89 019 | \n 85 259 | \n 14 138 | \n 13 438 | \n (28 349) | \n 1 078 | \n 74 808 | \n 99 775 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Z toho: V\u00fdnosy \u00fa\u010dtovan\u00e9 pod\u013ea IFRS 15: Vykazovanie v\u00fdnosov zo zml\u00fav so z\u00e1kazn\u00edkmi | \n 89 007 | \n 85 251 | \n 13 425 | \n 12 816 | \n (28 349) | \n 1 078 | \n 74 083 | \n 99 145 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag549": {
"value": "\n
\n33. Riadenie riz\u00edk
\n
\nNajvy\u0161\u0161\u00edm org\u00e1nom riadenia riz\u00edk je Risk v\u00fdbor. Risk v\u00fdbor m\u00e1 celkov\u00fa zodpovednos\u0165 za zavedenie a doh\u013ead
\nnad syst\u00e9mom riadenia riz\u00edk banky, s v\u00fdnimkou z\u00e1konn\u00fdch povinnost\u00ed, ktor\u00e9 ur\u010duj\u00fa za zodpovedn\u00e9
\npredstavenstvo alebo dozorn\u00fa radu. Niektor\u00e9 pr\u00e1vomoci riadenia riz\u00edk s\u00fa delegovan\u00e9 na st\u00e1le pracovn\u00e9
\na poradn\u00e9 org\u00e1ny.
\n
\nPolitika riadenia riz\u00edk skupiny vych\u00e1dza zo Strat\u00e9gie riadenia riz\u00edk ako z\u00e1kladn\u00e9ho dokumentu na riadenie riz\u00edk,
\nktor\u00e1 je n\u00e1sledne rozpracovan\u00e1 dokumentom Rizikov\u00fd apet\u00edt. Uveden\u00e9 dokumenty sa pravidelne
\nprehodnocuj\u00fa a aktualizuj\u00fa, pri\u010dom ich znenie schva\u013euje predstavenstvo. Proces riadenia riz\u00edk je dynamick\u00fd
\na neust\u00e1le sa zdokona\u013euj\u00faci cyklick\u00fd proces identifik\u00e1cie, merania, monitorovania, kontroly a reportovania
\nriz\u00edk v skupine. Na riadenie riz\u00edk, ktor\u00fdm je skupina vystaven\u00e1, s\u00fa definovan\u00e9 primeran\u00e9 limity a kontroly na
\nsledovanie rizika a dodr\u017eiavanie limitov.
\n
\nPolitika riadenia rizika a syst\u00e9my riadenia riz\u00edk sa pravidelne preveruj\u00fa, aby zoh\u013ead\u0148ovali legislat\u00edvne zmeny,
\nzmeny podmienok na trhu, v produktoch a pon\u00fakan\u00fdch slu\u017eb\u00e1ch. Pomocou z\u00e1sad pre vzdel\u00e1vanie a
\nriadenie sa skupina zameriava na v\u00fdvoj organizovan\u00e9ho a kon\u0161trukt\u00edvneho kontroln\u00e9ho prostredia, v ktorom
\nv\u0161etci zamestnanci poznaj\u00fa svoje \u00falohy a povinnosti.
\n
\nPovinnosti a pr\u00e1va V\u00fdboru pre audit zast\u00e1va dozorn\u00e1 rada a je zodpovedn\u00e1 za sledovanie efekt\u00edvnosti
\nvn\u00fatorn\u00fdch kontrol a syst\u00e9mu riadenia rizika. Jeho \u010dinnos\u0165ou je previerka nez\u00e1vislosti extern\u00e9ho auditu a
\nvyhodnocovanie zisten\u00ed pri \u00fa\u010dtovn\u00fdch z\u00e1vierkach podliehaj\u00facich extern\u00e9mu auditu. Monitoruje
\ndodr\u017eiavanie pravidiel finan\u010dn\u00e9ho \u00fa\u010dtovn\u00edctva skupiny. V\u00fdboru pre audit v t\u00fdchto funkci\u00e1ch asistuje odbor
\nvn\u00fatornej kontroly a auditu.
\nSkupina je vystaven\u00e1 najm\u00e4 t\u00fdmto hlavn\u00fdm rizik\u00e1m:
\n\u2022 \u00faverov\u00e9 riziko;
\n\u2022 riziko likvidity;
\n\u2022 trhov\u00e9 riziko;
\n\u2022 opera\u010dn\u00e9 riziko;
\n\u2022 riziko vyrovnania.
\n
\n
\n\n
34. \u00daverov\u00e9 riziko
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\n
\u00daverov\u00e9 riziko predstavuje riziko finan\u010dnej straty pri nedodr\u017ean\u00ed zmluvn\u00fdch podmienok dl\u017en\u00edkom alebo
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protistranou a vznik\u00e1 pri finan\u010dn\u00fdch akt\u00edvach skupiny \u2013 najm\u00e4 z \u00faverov a preddavkov, dlhov\u00fdch cenn\u00fdch
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papierov a pods\u00favahov\u00fdch expoz\u00edci\u00ed. Na \u00fa\u010dely vykazovania riadenia rizika berie skupina do \u00favahy a zah\u0155\u0148a
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v\u0161etky aspekty anga\u017eovanosti v \u00faverovom riziku (ako riziko finan\u010dn\u00fdch \u0165a\u017ekost\u00ed dl\u017en\u00edka, zlyhanie mana\u017ementu,
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riziko krajiny, stanovenie hodnoty zabezpe\u010denia, riziko odvetvia a koncentr\u00e1cie).
\n
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Riadenie \u00faverov\u00e9ho rizika patr\u00ed do zodpovednosti Risk Management Unit. Predstavenstvo delegovalo
\n
zodpovednos\u0165 za doh\u013ead nad kreditn\u00fdm rizikom v s\u00falade s kompeten\u010dn\u00fdm poriadkom.
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Riadenie \u00faverov\u00e9ho rizika zah\u0155\u0148a:
\n
\u2022 preverenie bonity klienta;
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\u2022 stanovenie limitov na klientov, resp. skupiny prepojen\u00fdch subjektov vr\u00e1tane sledovania koncentr\u00e1cie
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v portf\u00f3liu;
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\u2022 stanovenie cie\u013eov\u00fdch hodn\u00f4t pre koncentr\u00e1cie korpor\u00e1tncyh obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom ;
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\u2022 zmier\u0148ovanie rizika prij\u00edman\u00edm r\u00f4znych foriem zabezpe\u010denia;
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\u2022 priebe\u017en\u00e9 sledovanie v\u00fdvoja \u00faverov\u00e9ho portf\u00f3lia a prij\u00edmanie opatren\u00ed na minimalizovanie mo\u017en\u00fdch
\n
str\u00e1t.
\n
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Za \u00fa\u010delom minimaliz\u00e1cie \u00faverov\u00e9ho rizika pri poskytovan\u00ed a po\u010das \u017eivota \u00faverov\u00fdch obchodov skupina
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hodnot\u00ed bonitu klienta/obchodu prostredn\u00edctvom ratingov\u00e9ho n\u00e1stroja s nastaven\u00edm diferencovan\u00fdch
\n
parametrov pre jednotliv\u00e9 segmenty klientov. Skupina disponuje r\u00f4znymi ratingov\u00fdmi modelmi, v z\u00e1vislosti od
\n
typu obchodu.
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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
Skupina pri anal\u00fdze klienta/obchodu vyu\u017e\u00edva:
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\u2022 rating klientov;
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\u2022 n\u00e1stroj na hodnotenie projektu;
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\u2022 sk\u00f3ring pre retailov\u00e9 \u00favery.
\n
\n
Proces schva\u013eovania akt\u00edvnych bankov\u00fdch obchodov obsahuje prehodnotenie individu\u00e1lneho \u017eiadate\u013ea o
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akt\u00edvny bankov\u00fd obchod, \u00faverov\u00e9ho limitu na protistranu a zabezpe\u010denia za \u00fa\u010delom zmier\u0148ovania rizika.
\n
Skupina pravidelne sleduje v\u00fdvoj portf\u00f3lia akt\u00edvnych bankov\u00fdch obchodov na ro\u010dnej b\u00e1ze, v pr\u00edpade
\n
potreby \u010dastej\u0161ie, aby zabezpe\u010dila mo\u017enos\u0165 v\u010dasn\u00e9ho zasiahnutia za \u00fa\u010delom minimaliz\u00e1cie potenci\u00e1lnych
\n
riz\u00edk.
\n
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Pre minimaliz\u00e1ciu \u00faverov\u00e9ho rizika pou\u017e\u00edva skupina nasleduj\u00face druhy limitov:
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\u2022 limity majetkovej anga\u017eovanosti klienta, resp. skupiny hospod\u00e1rsky prepojen\u00fdch os\u00f4b;
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\u2022 limity na banky;
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\u2022 cie\u013eov\u00e9 hodnoty pre koncentr\u00e1cie korpor\u00e1tnych obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom;
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\u2022 cie\u013eov\u00e9 hodnoty pre vybran\u00e9 parametre retailov\u00e9ho portf\u00f3lia.
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\n
Dodr\u017eiavanie limitov a cie\u013eov\u00fdch hodn\u00f4t skupina priebe\u017ene monitoruje, vyhodnocuje a premieta do svojej
\n
\u010dinnosti.
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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
Nasleduj\u00face tabu\u013eky sumarizuj\u00fa sektorov\u00fa a geografick\u00fa koncentr\u00e1ciu finan\u010dn\u00fdch akt\u00edv v amortizovanej hodnote, finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch re\u00e1lnou hodnotu cez
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ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku a pods\u00favahov\u00e9 expoz\u00edcie (v hrubej hodnote):
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\n
\n
\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n 384 | \n 60 384 | \n 87 071 | \n 88 235 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n 8 755 | \n 13 509 | \n - | \n 4 943 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n 211 702 | \n 200 402 | \n 9 331 | \n 19 612 | \n 30 000 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n - | \n - | \n 82 145 | \n 178 999 | \n - | \n - | \n 7 194 | \n 11 601 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| A Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov | \n - | \n - | \n 8 375 | \n 20 796 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| B \u0164a\u017eba a dob\u00fdvanie | \n - | \n - | \n 10 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| C Priemyseln\u00e1 v\u00fdroba | \n - | \n - | \n 5 654 | \n 14 407 | \n - | \n - | \n 13 | \n 17 | \n 343 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| D Dod\u00e1vka elektriny, plynu, pary a studen\u00e9ho vzduchu | \n - | \n - | \n 3 079 | \n 2 907 | \n - | \n - | \n 75 | \n 75 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| E Dod\u00e1vka vody | \n - | \n - | \n 212 | \n 585 | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| F Stavebn\u00edctvo | \n - | \n - | \n 8 457 | \n 10 205 | \n - | \n - | \n 59 | \n 352 | \n 12 | \n 101 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| G Ve\u013ekoobchod a maloobchod | \n - | \n - | \n 17 497 | \n 16 284 | \n - | \n - | \n 741 | \n 639 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| H Doprava a skladovanie | \n - | \n - | \n 2 097 | \n 2 051 | \n - | \n - | \n 11 | \n 10 | \n 3 | \n 3 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| I Ubytovacie a stravovacie slu\u017eby | \n - | \n - | \n 2 729 | \n 2 609 | \n - | \n - | \n 5 | \n 33 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J Inform\u00e1cie a komunik\u00e1cia | \n - | \n - | \n 516 | \n 445 | \n - | \n - | \n 912 | \n 2 793 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| K Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti | \n - | \n - | \n 430 | \n 396 | \n - | \n - | \n - | \n 8 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| L \u010cinnosti v oblasti nehnute\u013enost\u00ed | \n - | \n - | \n 19 652 | \n 95 728 | \n - | \n - | \n 5 317 | \n 7 620 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| M Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti | \n - | \n - | \n 2 364 | \n 6 456 | \n - | \n - | \n 50 | \n 50 | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N Administrat\u00edvne a podporn\u00e9 slu\u017eby | \n - | \n - | \n 9 908 | \n 5 089 | \n - | \n - | \n 4 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| O Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| P Vzdel\u00e1vanie | \n - | \n - | \n 170 | \n 102 | \n - | \n - | \n 4 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Q Zdravotn\u00edctvo a soci\u00e1lna pomoc | \n - | \n - | \n 78 | \n 68 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| R Umenie, z\u00e1bava a rekre\u00e1cia | \n - | \n - | \n 215 | \n 195 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| S Ostatn\u00e9 \u010dinnosti slu\u017eieb | \n - | \n - | \n 702 | \n 676 | \n - | \n - | \n 3 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n - | \n - | \n 3 059 134 | \n 2 691 590 | \n - | \n - | \n 66 692 | \n 103 347 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 bankov\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Slovensk\u00e1 republika | \n 759 035 | \n 659 483 | \n 3 139 210 | \n 2 865 845 | \n 84 234 | \n 97 850 | \n 73 883 | \n 114 903 | \n 358 | \n 377 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cesk\u00e1 republika | \n - | \n - | \n 80 926 | \n 109 162 | \n - | \n - | \n 1 | \n 27 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cyprus | \n - | \n - | \n 47 358 | \n 65 047 | \n - | \n - | \n 30 000 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Luxembursko | \n 1 178 | \n 1 239 | \n 85 304 | \n 92 560 | \n 9 331 | \n 9 569 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Franc\u00fazsko | \n - | \n - | \n 6 755 | \n 9 722 | \n - | \n - | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Holandsko | \n 506 | \n 2 109 | \n 2 001 | \n 2 000 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loty\u0161sko | \n 2 076 | \n 2 102 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Litva | \n 9 853 | \n 9 917 | \n - | \n - | \n 2 837 | \n 2 748 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Belgicko | \n 10 478 | \n 10 603 | \n 384 | \n 384 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00cdrsko | \n 10 466 | \n 10 583 | \n 8 | \n 9 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rumunsko | \n 10 099 | \n 10 191 | \n 3 | \n 6 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Po\u013esko | \n - | \n - | \n 2 | \n 2 | \n - | \n 2 623 | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u0160v\u00e9dsko | \n - | \n - | \n - | \n | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 422 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 krajiny | \n 12 711 | \n - | \n 169 | \n 147 | \n - | \n - | \n 2 | \n 12 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
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Ratingov\u00fd syst\u00e9m
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Skupina vyu\u017e\u00edva ratingov\u00fd syst\u00e9m na hodnotenie v\u00fdkazov spolo\u010dnost\u00ed. Ratingov\u00fd syst\u00e9m vyhodnocuje
\n
kvantitat\u00edvne a kvalitat\u00edvne ukazovatele ekonomick\u00fdch \u010dinnost\u00ed (napr. ukazovate\u013e likvidity, rentability,
\n
zadl\u017eenia at\u010f.) a porovn\u00e1va ich na subjekt\u00edvne hodnotenia klienta zo strany skupiny. Skupina zarad\u00ed klienta
\n
do stup\u0148a ratingu od najlep\u0161ieho po najhor\u0161ieho, pri\u010dom najhor\u0161\u00ed stupe\u0148 znamen\u00e1 najvy\u0161\u0161iu
\n
pravdepodobnos\u0165 zlyhania klienta. Skupina m\u00e1 vytvoren\u00fd proces stanovenia a pravidelnej aktualiz\u00e1cie
\n
ratingu a proces kontroly pride\u013eovania ratingu vo vn\u00fatorn\u00fdch predpisoch.
\n
\n
Skupina vyu\u017e\u00edva intern\u00e9 ratingy ktor\u00e9 zoh\u013ead\u0148uj\u00fa pravdepodobnos\u0165 zlyhania individu\u00e1lnych protistr\u00e1n, pri\u010dom
\n
intern\u00e9 ratingov\u00e9 modely s\u00fa prisp\u00f4soben\u00e9 r\u00f4znym skupin\u00e1m protistr\u00e1n. Do ratingov\u00e9ho syst\u00e9mu vstupuj\u00fa
\n
inform\u00e1cie \u0161pecifick\u00e9 pre dl\u017en\u00edka a samotn\u00fd obchod v \u010dase hodnotenia obchodu (ako napr\u00edklad dostupn\u00fd
\n
pr\u00edjem, zabezpe\u010denie poh\u013ead\u00e1vky, obrat a typ odvetvia). Tieto inform\u00e1cie s\u00fa doplnen\u00e9 extern\u00fdmi d\u00e1tami
\n
ako napr\u00edklad d\u00e1tami z \u00faverov\u00fdch registrov v pr\u00edpade retailov\u00fdch klientov. \u010ealej syst\u00e9m umo\u017e\u0148uje
\n
zapracova\u0165 do v\u00fdsledn\u00e9ho ratingu aj odborn\u00fd odhad, \u010d\u00edm mo\u017eno zoh\u013eadni\u0165 inform\u00e1cie, ktor\u00e9 nie s\u00fa
\n
zachyten\u00e9 v ostatn\u00fdch vstupn\u00fdch d\u00e1tach.
\n
\n
Ratingov\u00e9 modely s\u00fa pravidelne validovan\u00e9 a kalibrovan\u00e9, aby zoh\u013ead\u0148ovali najnov\u0161ie o\u010dak\u00e1vania
\n
vypl\u00fdvaj\u00face z pozorovan\u00fdch zlyhan\u00ed.
\n
\n
Nasleduj\u00faca tabu\u013eka zobrazuje priradenie extern\u00fdch a intern\u00fdch ratingov k jednotliv\u00fdm stup\u0148om kreditn\u00e9ho
\n
rizika:
\n
\n
\n
\n\n\n| Kreditn\u00e9 riziko | \n Extern\u00fd rating Moody\u00b4s | \n Intern\u00fd rating korpor\u00e1t | \nIntern\u00fd rating retail | \n1YPD | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| N\u00edzke kreditn\u00e9 riziko | \nAaa-Aa3 | \n1 \u2013 3 | \n A1 \u2013 A3 | \n0,20 % \u2013 1,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nA1-A3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBaa1-Baa3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBa1-Ba2 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nBa3 | \n4A \u2013 5C | \n B1 \u2013 C1 | \n2,00 % \u2013 8,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nB1-B3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nCaa1 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCaa2-Caa3 | \n6 \u2013 8 | \n C2 \u2013 C3 | \n12,00 % \u2013 35,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCa-C | \n | \n D \u2013 F | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \nD | \n9 \u2013 10 | \n Default | \n100 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n
Oce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t
\n
IFRS 9 Finan\u010dn\u00e9 n\u00e1stroje stanovuje trojstup\u0148ov\u00fd model znehodnotenia zalo\u017een\u00fd na zmene \u00faverovej kvality
\n
od prvotn\u00e9ho vyk\u00e1zania:
\n
\u2022 Stupe\u0148 1: Finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je znehodnoten\u00fd pri prvotnom vyk\u00e1zan\u00ed, je zaraden\u00fd do stup\u0148a 1
\n
a jeho \u00faverov\u00e9 riziko je priebe\u017ene monitorovan\u00e9 skupinou. Sem s\u00fa zaraden\u00e9 aj v\u0161etky finan\u010dn\u00e9
\n
n\u00e1stroje, u ktor\u00fdch nedo\u0161lo od momentu prvotn\u00e9ho vyk\u00e1zania k v\u00fdznamn\u00e9mu n\u00e1rastu \u00faverov\u00e9ho
\n
rizika.
\n
\u2022 Stupe\u0148 2: V pr\u00edpade identifik\u00e1cie v\u00fdrazn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (\u201eSICR\u201c) od prvotn\u00e9ho vyk\u00e1zania
\n
alebo ak skupina nem\u00e1 inform\u00e1cie o ratingu pri prvotnom vyk\u00e1zan\u00ed, finan\u010dn\u00e9 akt\u00edvum je presunut\u00e9 do
\n
stup\u0148a 2, av\u0161ak st\u00e1le sa nepoklad\u00e1 za \u00faverovo znehodnoten\u00e9.
\n
\u2022 Stupe\u0148 3: Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, je presunut\u00fd do stup\u0148a 3.
\n
\n
ECL finan\u010dn\u00fdch akt\u00edv v stupni 1 je oce\u0148ovan\u00e9 v hodnote rovnaj\u00facej sa tej \u010dasti o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch
\n
str\u00e1t po\u010das celej \u017eivotnosti vypl\u00fdvaj\u00face z pr\u00edpadov zlyhania, ku ktor\u00fdm m\u00f4\u017ee potenci\u00e1lne d\u00f4js\u0165 po\u010das
\n
nasleduj\u00facich 12 mesiacov od d\u00e1tumu vykazovania. ECL akt\u00edv v stupni 2 alebo stupni 3 je oce\u0148ovan\u00e9 na
\n
z\u00e1klade o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t po\u010das celej \u017eivotnosti. Skupina m\u00e1 zadefinovan\u00e9 n\u00e1pravn\u00e9 obdobie
\n
pre n\u00e1vrat zo stup\u0148a 3 do stup\u0148a 2 a zo stup\u0148a 2 do stup\u0148a 1. Priamy presun stup\u0148a 3 do stup\u0148a 1 nie je
\n
povolen\u00fd, s v\u00fdnimkou \u00faverov vo\u010di fyzick\u00fdm osob\u00e1m bez forbearance pr\u00edznaku.
\n
\n
K\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva (\u201ePOCI\u201c) s\u00fa tak\u00e9 finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa
\n
\u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ECL k nim je v\u017edy oce\u0148ovan\u00e9 na z\u00e1klade celo\u017eivotnej straty.
\n
\n
V\u0161eobecn\u00fd pr\u00edstup pri oce\u0148ovan\u00ed ECL je, \u017ee by mal bra\u0165 do \u00favahy inform\u00e1cie zameran\u00e9 na bud\u00facnos\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
Skupina stanovila \u00farove\u0148 v\u00fdznamnosti vo v\u00fd\u0161ke 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025: 300 tis.
\n
eur). Finan\u010dn\u00e9 akt\u00edva s expoz\u00edciou rovnou alebo vy\u0161\u0161ou ako 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil
\n
31. decembra 2024: 300 tis. eur) sa pri zara\u010fovan\u00ed do stup\u0148ov posudzuj\u00fa individu\u00e1lne pri zara\u010fovan\u00ed do
\n
jednotliv\u00fdch stup\u0148ov.
\n
\n
Rovnak\u00fd pr\u00edstup sa pou\u017e\u00edva pri oce\u0148ovan\u00ed rezerv k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch
\n
\u00faverov\u00fdch a ostatn\u00fdch pr\u00eds\u013eubov a z\u00e1ruk.
\n
\n
K\u013e\u00fa\u010dov\u00e9 \u00fasudky a predpoklady prijat\u00e9 skupinou pri rie\u0161en\u00ed po\u017eiadaviek \u0161tandardu s\u00fa uveden\u00e9 v \u010fal\u0161om texte.
\n
\n
V\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika
\n
Skupina predpoklad\u00e1, \u017ee finan\u010dn\u00e9 akt\u00edvum zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, ke\u010f je
\n
splnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych, kvalitat\u00edvnych alebo ochrann\u00fdch krit\u00e9ri\u00ed:
\n
\n
i. Kvantitat\u00edvne krit\u00e9ri\u00e1:
\n
Zost\u00e1vaj\u00face PD po\u010das celej \u017eivotnosti v \u010dase vykazovania vzr\u00e1stlo oproti o\u010dak\u00e1van\u00e9mu zost\u00e1vaj\u00facemu PD
\n
po\u010das celej \u017eivotnosti v \u010dase prv\u00e9ho vyk\u00e1zania a prekro\u010dilo pr\u00edslu\u0161n\u00fa hrani\u010dn\u00fa hodnotu.
\n
\n
Tieto hrani\u010dn\u00e9 hodnoty s\u00fa ur\u010den\u00e9 samostatne pre retailov\u00e9 a korpor\u00e1tne portf\u00f3li\u00e1 na z\u00e1klade posudzovania
\n
zmeny PD po\u010das celej \u017eivotnosti, ktor\u00e1 predch\u00e1dzala tomu, aby sa n\u00e1stroj stal probl\u00e9mov\u00fdm.
\n
\n
Ochrann\u00e9 krit\u00e9rium sa uplatn\u00ed vtedy, a finan\u010dn\u00e9 akt\u00edvum sa pova\u017euje \u017ee zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie
\n
\u00faverov\u00e9ho rizika, ke\u010f je dl\u017en\u00edk v ome\u0161kan\u00ed so svojimi zmluvn\u00fdmi platbami viac ako 30 dn\u00ed. Skupina nevyu\u017e\u00edva
\n
v\u00fdnimku n\u00edzkeho \u00faverov\u00e9ho rizika pri \u017eiadnom finan\u010dnom n\u00e1stroji.
\n
\n
Pre retailov\u00e9 portf\u00f3li\u00e1 sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n
\u2022 zhor\u0161enie intern\u00e9ho ratingu o viac ako jednu ratingov\u00fa triedu na expoz\u00edci\u00e1ch star\u00fdch minim\u00e1lne 12
\n
mesiacov;
\n
\u2022 forbearance pr\u00edznak.
\n
\n
Pre korpor\u00e1tne portf\u00f3lia sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n
\u2022 zhor\u0161enie intern\u00e9ho ratingu na rating 7 a hor\u0161\u00ed;
\n
\u2022 forbearance pr\u00edznak;
\n
\u2022 neplnenie finan\u010dn\u00fdch kovenantov.
\n
\n
ii. Kvalitat\u00edvne krit\u00e9ri\u00e1:
\n
Skupina pou\u017e\u00edva nasleduj\u00face indik\u00e1tory s cie\u013eom pos\u00fadenia, \u010di do\u0161lo k SICR:
\n
\u2022 dl\u017en\u00edk poru\u0161il finan\u010dn\u00e9 kovenanty alebo zmluvu;
\n
\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v prev\u00e1dzkov\u00fdch v\u00fdsledkoch dl\u017en\u00edka;
\n
\u2022 negat\u00edvne inform\u00e1cie o dl\u017en\u00edkovi z extern\u00fdch zdrojov;
\n
\u2022 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v obchodn\u00fdch, finan\u010dn\u00fdch a/alebo hospod\u00e1rskych podmienkach,
\n
v ktor\u00fdch dl\u017en\u00edk p\u00f4sob\u00ed;
\n
\u2022 v\u00fdznamn\u00e1 zmena v hodnote zabezpe\u010denia (len v pr\u00edpade zabezpe\u010den\u00fdch n\u00e1strojov), \u010do by mohla
\n
zv\u00fd\u0161i\u0165 riziko zlyhania;
\n
\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 \u00fa\u013eava, re\u0161trukturaliz\u00e1cia alebo zmena v spl\u00e1tkovom kalend\u00e1ri.
\n
\n
Zhodnotenie SICR individu\u00e1lne posudzovan\u00fdch expoz\u00edci\u00ed sa vykon\u00e1va na \u00farovni protistrany priebe\u017ene. Krit\u00e9ri\u00e1
\n
pou\u017e\u00edvan\u00e9 na identifik\u00e1ciu SICR s\u00fa aspo\u0148 raz za rok prehodnocovan\u00e9 z d\u00f4vodu pos\u00fadenia ich vhodnosti.
\n
\n
\n
Defin\u00edcia zlyhan\u00fdch a \u00faverovo znehodnoten\u00fdch finan\u010dn\u00fdch akt\u00edv
\n
Skupina definuje finan\u010dn\u00e9 akt\u00edvum ako zlyhan\u00e9, ako je to plne v s\u00falade s defin\u00edciou \u00faverov\u00e9ho
\n
znehodnotenia, ke\u010f do\u0161lo k jednej alebo viacer\u00fdm udalostiam, ktor\u00e9 maj\u00fa \u0161kodliv\u00fd vplyv na odhadovan\u00e9
\n
bud\u00face pe\u0148a\u017en\u00e9 toky tohto finan\u010dn\u00e9ho 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
Retail:
\n
\n
i. Poh\u013ead\u00e1vka je pova\u017eovan\u00e1 za zlyhan\u00fa ak je viac ne\u017e 90 dn\u00ed po term\u00edne splatnosti, pri\u010dom hranica
\n
v\u00fdznamnosti je nastaven\u00e1 na 100 eur alebo 1,00 % zo sumy s\u00favahovej anga\u017eovanosti dl\u017en\u00edka na
\n
danej poh\u013ead\u00e1vke.
\n
ii. \u00daver bol zosplatnen\u00fd.
\n
iii. Poh\u013ead\u00e1vka je nepovolen\u00fdm debetn\u00fdm zostatkom na osobnom \u00fa\u010dte v pr\u00edpade, \u017ee na \u00fa\u010dte nie je
\n
nastaven\u00fd limit povolen\u00e9ho pre\u010derpania.
\n
iv. Suma zlyhan\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka s ome\u0161kan\u00edm viac ako 90 dn\u00ed prekra\u010duje 20 percent sumy
\n
v\u0161etk\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka.
\n
v. Ide o probl\u00e9mov\u00fd \u00faver, na ktor\u00fd bola poskytnut\u00e1 \u00fa\u013eava (forborne non-performing).
\n
\n
Non-retail:
\n
\n
Posudzovan\u00e9 na z\u00e1klade 2 typov krit\u00e9ri\u00ed:
\n
\n
i. Krit\u00e9ri\u00e1, ak s\u00fa skupinou identifikovan\u00e9, poh\u013ead\u00e1vka sa okam\u017eite st\u00e1va zlyhanou:
\n
\n
\u2022 Poh\u013ead\u00e1vka, ktor\u00e1 sp\u013a\u0148a prah z\u00e1va\u017enosti, t. j. suma v\u0161etk\u00fdch kreditn\u00fdch z\u00e1v\u00e4zkov dl\u017en\u00edka po
\n
term\u00edne splatnosti vo\u010di banke, materskej spolo\u010dnosti alebo ktorejko\u013evek z jej dc\u00e9rskych
\n
spolo\u010dnosti, je v\u00e4\u010d\u0161ia ako 500 eur alebo je v\u00e4\u010d\u0161ia ako 1,00 % z celkov\u00e9ho z\u00e1v\u00e4zku dl\u017en\u00edka,
\n
po dobu 90 po sebe nasleduj\u00facich dn\u00ed.
\n
\u2022 Dl\u017en\u00edk vyhl\u00e1sil bankrot alebo in\u00fa formu reorganiz\u00e1cie.
\n
\u2022 Dl\u017en\u00edk po\u017eiadal banku o \u00fa\u013eavu z ekonomick\u00fdch alebo zmluvn\u00fdch d\u00f4vodov, ktor\u00e9 s\u00favisia s
\n
finan\u010dn\u00fdmi \u0165a\u017ekos\u0165ami dl\u017en\u00edka a zrejm\u00fdm v\u00fdrazn\u00fdm zn\u00ed\u017een\u00edm kvality \u00faveru.
\n
\u2022 \u00daver bol zosplatnen\u00fd.
\n
\u2022 Pr\u00edpady podvodov.
\n
\n
ii. Krit\u00e9ria, ktor\u00e9 s\u00fa predmetom kvalifikovan\u00e9ho pos\u00fadenia v skupine, \u010di je poh\u013ead\u00e1vka zlyhan\u00e1:
\n
\n
\u2022 Poh\u013ead\u00e1vka je po splatnosti (do 90 dn\u00ed).
\n
\u2022 Skupina uzn\u00e1 \u0161pecifick\u00fa \u00fapravu \u00faveru vypl\u00fdvaj\u00facu zo zrejm\u00e9ho v\u00fdrazn\u00e9ho zn\u00ed\u017eenia kvality
\n
\u00faveru.
\n
\u2022 Pr\u00edznaky znehodnotenia, ktor\u00e9 ved\u00fa k predpokladu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje kreditn\u00e9 z\u00e1v\u00e4zky
\n
vo\u010di skupine v plnej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony, ak\u00fdmi je napr\u00edklad
\n
realiz\u00e1cia zabezpe\u010denia.
\n
\u2022 V\u00fdznamn\u00e9 znehodnotenie k\u013e\u00fa\u010dov\u00e9ho zabezpe\u010denia \u00faveru.
\n
\u2022 Zlyhanie dl\u017en\u00edka v inej finan\u010dnej in\u0161tit\u00facii alebo zlyhanie inej poh\u013ead\u00e1vky toho ist\u00e9ho klienta
\n
v skupine.
\n
\u2022 Ak\u00e9ko\u013evek in\u00e9 varovn\u00e9 pr\u00edznaky identifikovan\u00e9 v procese monitoringu klienta a
\n
anga\u017eovanosti, ktor\u00e9 pod\u013ea hodnotenia banky poved\u00fa k tomu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje
\n
kreditn\u00e9 z\u00e1v\u00e4zky vo\u010di skupine v planej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony na
\n
zabezpe\u010denie n\u00e1vratnosti \u00faveru.
\n
\n
Inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165
\n
Pos\u00fadenie SICR, ako aj v\u00fdpo\u010det ECL, obsahuj\u00fa nasleduj\u00face inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 (forward
\n
looking information, FLI):
\n
\n
i. Individu\u00e1lne posudzovan\u00e9 expoz\u00edcie
\n
Vzh\u013eadom na po\u010detnos\u0165 a vysok\u00fa r\u00f4znorodos\u0165 korpor\u00e1tnych expoz\u00edci\u00ed, skupina neidentifikovala spo\u013eahliv\u00fa
\n
korel\u00e1ciu medzi makroekonomick\u00fdmi ukazovate\u013emi a ECL. Pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre
\n
individu\u00e1lne posudzovan\u00e9 expoz\u00edcie by viedlo k neobjekt\u00edvnym v\u00fdsledkom vzh\u013eadom na nedostatok
\n
spo\u013eahlivej korel\u00e1cie, a preto skupina dospela k z\u00e1veru, \u017ee pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 nie
\n
je vhodn\u00e9 pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie. Skupina preto pr\u00edpadn\u00fd vplyv makroekonomick\u00fdch
\n
zmien posudzuje na \u00farovni jednotliv\u00fdch \u00faverov pri ich pravidelnom monitorovan\u00ed a ak\u00e9ko\u013evek pr\u00edpadn\u00e9
\n
vplyvy s\u00fa zoh\u013eadnen\u00e9 pri modelovan\u00ed o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov.
\n
\n
Skupina pravidelne minim\u00e1lne raz ro\u010dne realizuje detailn\u00fd monitoring ka\u017ed\u00e9ho korpor\u00e1tneho klienta. V r\u00e1mci
\n
tejto rev\u00edzie sa prehodnocuj\u00fa v\u0161etky aspekty \u00faverov\u00e9 vz\u0165ahu, od posudzovanie obchodn\u00e9ho modelu,
\n
finan\u010dnej situ\u00e1cie, prehodnocovanie zabezpe\u010denie, vyhodnocovanie plnenia zmluvn\u00fdch podmienok.
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n
ii. Portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie
\n
Skupina pri pos\u00faden\u00ed v\u00fd\u0161ky o\u010dak\u00e1vanej straty portf\u00f3liov\u00fdch expoz\u00edci\u00ed zoh\u013ead\u0148uje odhadovan\u00e9 bud\u00face
\n
ekonomick\u00e9 podmienky. Toto je dosiahnut\u00e9 vhodnou \u00fapravou PD hodn\u00f4t prostredn\u00edctvom multiplik\u00e1tora.
\n
Nastavenie FLI pozost\u00e1va z ur\u010denia hodn\u00f4t dvoch parametrov:
\n
\n
\u2022 koeficientu nav\u00fd\u0161enia 12-mesa\u010dn\u00fdch margin\u00e1lnych PD hodn\u00f4t,
\n
\u2022 po\u010dtu mesiacov, po\u010das ktor\u00fdch d\u00f4jde k n\u00e1vratu na p\u00f4vodn\u00e9 PD hodnoty.
\n
\n
K 31. decembru 2025 nastavenie parametrov FLI pre retailov\u00e9 portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie vych\u00e1dza
\n
z predpokladu zhor\u0161enia makroekonomickej situ\u00e1cie na Slovensku. Skupina implementovala Merton-Vasicek
\n
model na vyhodnotenie v\u00fdznamn\u00fdch makroekonomick\u00fdch vplyvov.
\n
\n
Skupina pre \u00fa\u010dely modelovania vplyvu makro premenn\u00fdch na pravdepodobnos\u0165 zlyhania vych\u00e1dza z
\n
dostupn\u00fdch \u010dasov\u00fdch radov zverejnen\u00fdch \u0161tatistick\u00fdm \u00faradom SR, ECB a agent\u00farou ARDAL. Konkr\u00e9tne
\n
analyzovan\u00e9 premenn\u00e9 a ich lagging ekvivalenty: nezamestnanos\u0165, infl\u00e1cia, HDP, z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba,
\n
priemern\u00e9 kup\u00f3ny \u0161t\u00e1tnych slovensk\u00fdch dlhopisoch pre jednotliv\u00e9 roky, EURIBOR sadzby, dummy premenn\u00e9.
\n
Na z\u00e1klade v\u00fdsledkov \u0161tatistick\u00fdch met\u00f3d fin\u00e1lny model obsahuje pr\u00e1ve jednu premenn\u00fa nezamestnanos\u0165.
\n
Modely s viacer\u00fdmi premenn\u00fdmi a ich interakciami s\u00fa bu\u010f nev\u00fdznamn\u00e9 alebo v\u00fdsledok koeficientov
\n
premenn\u00fdch je neinterpretovate\u013en\u00fd pr\u00edpadne kontraintuit\u00edvny.
\n
\n
Skupina pou\u017eila v\u00e1\u017een\u00fd priemer miery nezamestnanosti vo v\u00fd\u0161ke 5,97 % na tri scen\u00e1re makroekonomick\u00e9ho
\n
v\u00fdvoja s nasleduj\u00facimi vstupn\u00fdmi hodnotami a v\u00e1hami:
\n
\n
\n
\n\n\n| \u2022 | \nz\u00e1kladn\u00fd; 80,00 %; 6,10 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \npozit\u00edvny; 10,00 %; 5,20 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \nnegat\u00edvny; 10,00 %; 6,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
V\u00fdsledn\u00fd dopad na pravdepodobnos\u0165 zlyhania spl\u00e1cania pre retailov\u00fdch klientov je relat\u00edvny n\u00e1rast 7,50 %
\n
pre v\u0161etky retailov\u00e9 ratingov\u00e9 kateg\u00f3rie.
\n
\n
Skupina pre v\u00e1\u017een\u00fd priemer cez jednotliv\u00e9 scen\u00e1re pou\u017eila predikcie z\u00e1kladn\u00e9ho scen\u00e1ra z NBS publikovan\u00e9
\n
v decembri 2025 a intern\u00e9 odhady premenn\u00fdch pre negat\u00edvny a optimistick\u00fd scen\u00e1r. V\u00fdchodiskom pre
\n
negat\u00edvny scen\u00e1r s\u00fa predov\u0161etk\u00fdm rizikov\u00e9 faktory, ako n\u00e1rast infl\u00e1cie pod tlakom v\u00fdvoja na svetov\u00fdch
\n
trhoch potrav\u00edn a energi\u00ed cez zv\u00fd\u0161enie cien vstupov, preh\u013abenie vojensk\u00fdch konfliktov a nedostato\u010dn\u00e1
\n
obnova svetov\u00e9ho obchodu.
\n
\n
V\u00fdpo\u010det ECL
\n
Skupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\n
individu\u00e1lny odhad pe\u0148a\u017en\u00fdch tokov na \u00farovni expoz\u00edcie. Pri v\u00fdpo\u010dte ECL na portf\u00f3liovom z\u00e1klade sa
\n
zoskupia expoz\u00edcie na z\u00e1klade spolo\u010dn\u00fdch rizikov\u00fdch charakterist\u00edk tak, \u017ee rizikov\u00e9 expoz\u00edcie v r\u00e1mci skupiny
\n
s\u00fa homog\u00e9nne.
\n
\n
Zoskupovanie expoz\u00edci\u00ed nasleduje biznisov\u00fd \u00fa\u010del a zoh\u013ead\u0148uje aj rizikov\u00fd poh\u013ead. Samostatn\u00e9 portf\u00f3li\u00e1 s\u00fa
\n
vytvoren\u00e9 pre retailov\u00e9 zabezpe\u010den\u00e9 a nezabezpe\u010den\u00e9 \u00favery, pri\u010dom skupina \u010falej vytv\u00e1ra \u010fal\u0161ie portf\u00f3li\u00e1
\n
pod\u013ea v\u00fd\u0161ky LTV alebo typu produktu. Firemn\u00e9 expoz\u00edcie sa zoskupuj\u00fa najm\u00e4 do spl\u00e1tkov\u00fdch \u00faverov,
\n
kontokorentn\u00fdch r\u00e1mcov, z\u00e1ruk a dlhopisov. Ostatn\u00e9 portf\u00f3li\u00e1 predstavuj\u00fa predov\u0161etk\u00fdm money-market
\n
expoz\u00edcie vo\u010di finan\u010dn\u00fdm in\u0161tit\u00faci\u00e1m a \u0161t\u00e1tne dlhopisy.
\n
\n
i. Individu\u00e1lny v\u00fdpo\u010det:
\n
Individu\u00e1lny z\u00e1klad na v\u00fdpo\u010det ECL sa pou\u017e\u00edva pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie v stupni 3.
\n
\n
V\u00fdpo\u010det ECL je vo v\u0161eobecnosti zalo\u017een\u00fd na troch scen\u00e1roch (minim\u00e1lne na dvoch scen\u00e1roch) a ka\u017ed\u00e9mu
\n
scen\u00e1ru je pridelen\u00e1 ur\u010dit\u00e1 pravdepodobnos\u0165:
\n
\u2022 Zmluvn\u00fd scen\u00e1r \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed splatnosti v\u0161etk\u00fdch zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
v\u010das a v plnej v\u00fd\u0161ke;
\n
\u2022 Nepretr\u017eit\u00e1 \u010dinnos\u0165 \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia;
\n
\u2022 Nepokra\u010duj\u00faca \u010dinnos\u0165 \u2013 najhor\u0161\u00ed scen\u00e1r zalo\u017een\u00ed na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch
\n
tokov a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia. V porovnan\u00ed so scen\u00e1rom nepretr\u017eitej
\n
\u010dinnosti o\u010dak\u00e1va, skupina ni\u017e\u0161ie hodnoty pe\u0148a\u017en\u00fdch tokov.
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n
ECL sa n\u00e1sledne vypo\u010d\u00edta ako pravdepodobnos\u0165ou v\u00e1\u017een\u00e1 v\u00fd\u0161ka o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov
\n
z ka\u017ed\u00e9ho scen\u00e1ra diskontovan\u00e1 p\u00f4vodnou EIR.
\n
\n
ii. Portf\u00f3liov\u00fd v\u00fdpo\u010det:
\n
Pre v\u0161etky ostatn\u00e9 pr\u00edpady je na v\u00fdpo\u010det ECL pou\u017eit\u00fd portf\u00f3liov\u00fd z\u00e1klad. Portf\u00f3liov\u00e9 ECL je vypo\u010d\u00edtan\u00e9
\n
pomocou vzorca ECL = PD x EAD x LGD, kde:
\n
\u2022 PD: Pravdepodobnos\u0165 zlyhania. Predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoje finan\u010dn\u00e9
\n
z\u00e1v\u00e4zky.
\n
PD z\u00e1vis\u00ed od ratingu a platia nasleduj\u00face pravidl\u00e1:
\n
\u2022 Stupe\u0148 1: pou\u017e\u00edva sa 12 mesa\u010dn\u00e9 PD, t. j. pravdepodobnos\u0165 zlyhania po\u010das nasleduj\u00facich
\n
12 mesiacov;
\n
\u2022 Stupe\u0148 2: pou\u017e\u00edva sa PD po\u010das celej \u017eivotnosti, t. j. pravdepodobnos\u0165 zlyhania po\u010das celej
\n
splatnosti expoz\u00edcie;
\n
\u2022 Stupe\u0148 3: PD sa rovn\u00e1 1, preto\u017ee expoz\u00edcia je u\u017e zlyhan\u00e1.
\n
\u2022 EAD: Nezabezpe\u010den\u00e1 expoz\u00edcia v stave zlyhania.
\n
\u2022 LGD: Strata v pr\u00edpade zlyhania znamen\u00e1 pomer \u00faverovej straty v pr\u00edpade zlyhania k EAD.
\n
\n
Skupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\n
individu\u00e1lny odhad.
\n
\n
Anal\u00fdza citlivosti ECL
\n
\n
Skupina pripravuje scen\u00e1re ECL pri zmene parametrov pre portf\u00f3lia retailov\u00fdch \u00faverov. Jedn\u00fdm zo scen\u00e1rov
\n
prepo\u010dtov je pos\u00fadenie ECL pri zhor\u0161enej alebo zlep\u0161enej kreditnej kvalite klientov, ktor\u00fa skupina realizuje
\n
cez \u00fapravu ratingov klienta. Druh\u00fdm scen\u00e1rom je pos\u00fadenie ECL pri zmene PD a tret\u00edm zo scen\u00e1rov je zmena
\n
v LGD parametri.
\n
\n
Zmeny v kreditnej kvalite klientov
\n
\n
Scen\u00e1r zhor\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n
\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n
\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\n
ECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n
\u2022 zhor\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 ni\u017e\u0161ie, pri\u010dom klienti z najhor\u0161ej ratingovej
\n
\u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n
\u2022 pre klientov, ktor\u00ed sa po zhor\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 1 do Stage 2 je ECL vypo\u010d\u00edtan\u00e1
\n
v Stage 2.
\n
\n
Scen\u00e1r zlep\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n
\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n
\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\n
ECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n
\u2022 zlep\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 vy\u0161\u0161ie, pri\u010dom klienti z najhor\u0161ej
\n
ratingovej \u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n
\u2022 pre klientov, ktor\u00ed sa po zlep\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 2 do Stage 1 je ECL vypo\u010d\u00edtan\u00e1
\n
v Stage 1.
\n
\n
\n
Vy\u010d\u00edslenie vplyvu t\u00fdchto scen\u00e1rov na ECL v porovnan\u00ed so skuto\u010dnou hodnotu ECL:
\n
\n
\n
\n\n\n| 31.12.2025 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 8 283 | \n9,26 % | \n (4 962) | \n-5,54 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 241 | \n36,99 % | \n (124) | \n-19,05 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 1 222 | \n37,19 % | \n (401) | \n-12,21 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 434 | \n 9 746 | \n10,43 % | \n (5 487) | \n-5,87 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n\n
\n
\n\n\n| 31.12.2024 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \no 1 ratingov\u00fd | \n | \no 1 ratingov\u00fd | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nstupe\u0148 | \n | \nstupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n7 178 | \n8,87 % | \n(4 242) | \n-5,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n107 | \n24,31 % | \n(53) | \n-12,18 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n2 105 | \n14,18 % | \n(1 076) | \n-7,25 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n96 191 | \n9 390 | \n9,76 % | \n(5 371) | \n-5.58 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
Pri korpor\u00e1tnom portf\u00f3liu prebieha pravideln\u00e9 monitorovanie a individu\u00e1lne posudzovanie na pravidelnej
\n
b\u00e1ze. Zara\u010fovanie do pr\u00edslu\u0161n\u00e9ho ratingov\u00e9ho stup\u0148a je taktie\u017e realizovan\u00e9 na individu\u00e1lnej b\u00e1ze pod\u013ea
\n
konkr\u00e9tnej situ\u00e1cie klientov. Korpor\u00e1tne portf\u00f3lio skupiny nevykazuje znaky homog\u00e9nneho portf\u00f3lia. Anal\u00fdza
\n
citlivosti cez zmenu preto neprin\u00e1\u0161a dodato\u010dn\u00e9 relevantn\u00e9 inform\u00e1cie. Pri korpor\u00e1tnych portf\u00f3li\u00e1ch skupina
\n
posudzuje citlivos\u0165 na zmenu PD, ktor\u00fa je mo\u017en\u00e9 vidie\u0165 v nasleduj\u00facom texte.
\n
\n
Zmeny PD
\n
\n
Pri zmene PD skupina testuje citlivos\u0165 ECL na zmenu PD hodn\u00f4t pri zmene o 10,00 % nahor a nadol. Pri tejto
\n
anal\u00fdze nedoch\u00e1dza k zmene zaradenia do Stage.
\n
\n
Dopady stresovania PD parametrov s\u00fa nasledovn\u00e9:
\n
\n
\n
\n
\n\n\n| PD zmena | \n31.12.2025 | \n | \n | \n | \n | \n31.12.2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 2 050 | \n2,29 % | \n (2 050) | \n-2,29 % | \n 80 912 | \n 1 708 | \n2,11 % | \n (1 708) | \n-2,11 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 33 | \n5,05 % | \n (33) | \n-5,05 % | \n 439 | \n 14 | \n3,24 % | \n (14) | \n-3,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 166 | \n5,05 % | \n (164) | \n-4,99 % | \n 14 840 | \n 486 | \n3,28 % | \n (486) | \n-3,28 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 447 | \n 45 | \n10,07 % | \n (45) | \n-10,07 % | \n 1 669 | \n 31 | \n1,85 % | \n (31) | \n-1,85 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 881 | \n 2 294 | \n2,44 % | \n (2 292) | \n-2,44 % | \n 97 860 | \n 2 239 | \n2,29 % | \n (2 239) | \n-2,29 % | \n\n\n\n\n\n\n\n\n\n
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Zmeny v parametri LGD
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Zmena parametra LGD by mala nasledovn\u00fd dopad na tvorbu opravn\u00fdch polo\u017eiek:
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\n\n\n| 31.12.2025 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n89 496 | \n5 734 | \n6,41 % | \n(5 727) | \n-6,40 % | \n11 465 | \n12,81 % | \n(11 458) | \n-12,80 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n653 | \n53 | \n8,12 % | \n(54) | \n-8,27 % | \n106 | \n16,23 % | \n(107) | \n-16,39 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n3 285 | \n154 | \n4,69 % | \n(153) | \n-4,66 % | \n307 | \n9,35 % | \n(306) | \n-9,32 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n447 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n93 881 | \n5 941 | \n6,33 % | \n(5 934) | \n-6,32 % | \n11 878 | \n12,65 % | \n(11 871) | \n-12,64 % | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n5 054 | \n6,25 % | \n(5 049) | \n-6,24 % | \n10 106 | \n12,49 % | \n(10 100) | \n-12,48 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n27 | \n6,22 % | \n(27) | \n-6,21 % | \n55 | \n12,44 % | \n(55) | \n-12,43 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n447 | \n3,01 % | \n(445) | \n-3,00 % | \n893 | \n6,02 % | \n(891) | \n-6,01 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n1 669 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n97 860 | \n5 528 | \n5,65 % | \n(5 521) | \n-5,64 % | \n11 054 | \n11,29 % | \n(11 046) | \n-11,29 % | \n\n\n\n\n\n\n\n\n\n
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Hodnoty PD a LGD sa odhaduj\u00fa pomocou \u0161tatistick\u00fdch modelov. Hodnoty PD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
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mesa\u010dne a odr\u00e1\u017eaj\u00fa zmeny v ECL v jednotliv\u00fdch portf\u00f3li\u00e1ch. Hodnoty LGD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
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najmenej raz ro\u010dne. Sp\u00e4tn\u00e9 testovanie parametrov PD a LGD sa vykon\u00e1va ka\u017edoro\u010dne.
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Nasleduj\u00face tabu\u013eky sumarizuj\u00fa \u010dlenenie finan\u010dn\u00fdch akt\u00edv a pods\u00favahov\u00fdch expoz\u00edci\u00ed (v hrubej hodnote) pod\u013ea ratingov\u00fdch stup\u0148ov:
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 815 897 | \n 704 118 | \n- | \n- | \n- | \n- | \n- | \n- | \n815 897 | \n704 118 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \n505 | \n2 109 | \n- | \n- | \n- | \n- | \n- | \n- | \n505 | \n2 109 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n816 402 | \n06 227 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 402 | \n706 227 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n(331) | \n(211) | \n- | \n- | \n- | \n- | \n- | \n- | \n(331) | \n(211) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n816 071 | \n706 016 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 071 | \n706 016 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - \u00davery a preddavky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 510 430 | \n 1 438 297 | \n 13 667 | \n 10 361 | \n 6 389 | \n 2 743 | \n - | \n - | \n 1 530 486 | \n 1 451 401 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 1 356 096 | \n 1 202 368 | \n 45 318 | \n 44 809 | \n 23 221 | \n 19 695 | \n 1 107 | \n 458 | \n 1 425 742 | \n 1 267 330 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 101 454 | \n 97 515 | \n 149 229 | \n 168 246 | \n 4 720 | \n 6 294 | \n 4 956 | \n 11 548 | \n 260 359 | \n 283 603 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 134 177 | \n 129 412 | \n 6 166 | \n 6 387 | \n 140 343 | \n 135 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 384 | \n 2 171 | \n 4 162 | \n 3 912 | \n 644 | \n 668 | \n - | \n - | \n 5 190 | \n 6 751 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 2 968 364 | \n 2 740 351 | \n 212 376 | \n 227 328 | \n 169 151 | \n 158 812 | \n 12 229 | \n 18 393 | \n 3 362 120 | \n 3 144 884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n (16 061) | \n (13 782) | \n (11 950) | \n (11 671) | \n (106 786) | \n (101 221) | \n (3 117) | \n (7 276) | \n (137 914) | \n (133 950) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n 2 952 303 | \n 2 726 569 | \n 200 426 | \n 215 657 | \n 62 365 | \n 57 591 | \n 9 112 | \n 11 117 | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 FVOCI - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 96 402 | \n 102 747 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 102 747 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n 10 043 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 10 043 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \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 | \n 96 402 | \n 112 790 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka v OCI | \n (46) | \n (60) | \n - | \n - | \n - | \n - | \n - | \n - | \n (46) | \n (60) | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 \u00faverov\u00e9 a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 26 120 | \n 78 152 | \n - | \n - | \n - | \n - | \n - | \n - | \n 26 120 | \n 78 152 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 65 305 | \n 25 980 | \n 4 | \n 16 | \n - | \n - | \n - | \n - | \n 65 309 | \n 25 996 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 9 004 | \n 7 178 | \n 58 | \n 452 | \n - | \n - | \n - | \n - | \n 9 062 | \n 7 630 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 382 | \n 2 | \n - | \n - | \n 382 | \n 2 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 3 000 | \n 2 793 | \n 13 | \n 375 | \n - | \n - | \n - | \n - | \n 3 013 | \n 3 168 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 103 429 | \n 114 103 | \n 75 | \n 843 | \n 382 | \n 2 | \n - | \n - | \n 103 886 | \n 114 948 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 225 | \n 162 | \n 18 | \n 61 | \n 5 | \n - | \n - | \n - | \n 248 | \n 223 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 422 | \n 1 423 | \n - | \n - | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 358 | \n 53 | \n - | \n - | \n - | \n - | \n - | \n - | \n 358 | \n 53 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n 272 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n - | \n 51 | \n - | \n - | \n - | \n 51 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \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 | \n 1 780 | \n 1 748 | \n - | \n - | \n - | \n 51 | \n - | \n - | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 7 | \n 12 | \n - | \n - | \n - | \n 23 | \n - | \n - | \n 7 | \n 35 | \n\n\n\n\n\n\n\n\n\n
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Prijat\u00e9 zabezpe\u010denia
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Za \u00fa\u010delom zn\u00ed\u017eenia \u00faverov\u00e9ho rizika z finan\u010dn\u00fdch akt\u00edv skupina vo v\u0161eobecnosti po\u017eaduje zabezpe\u010denie.
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Skupina akceptuje nasleduj\u00face formy zabezpe\u010denia:
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\u2022 hotovos\u0165;
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\u2022 z\u00e1ruky poskytnut\u00e9 bankami, \u0161t\u00e1tmi alebo renomovan\u00fdmi tret\u00edmi stranami;
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\u2022 cenn\u00e9 papiere;
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\u2022 poh\u013ead\u00e1vky;
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\u2022 nehnute\u013enosti na podnikanie a b\u00fdvanie;
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\u2022 hmotn\u00e9 akt\u00edva.
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Odhady re\u00e1lnych hodn\u00f4t sa zakladaj\u00fa na hodnote zabezpe\u010denia vypracovanej v \u010dase pred poskytnut\u00edm
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akt\u00edvneho bankov\u00e9ho obchodu a prehodnocuj\u00fa sa na pravidelnej b\u00e1ze. Poh\u013ead\u00e1vky vo\u010di bank\u00e1m nie s\u00fa vo
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v\u0161eobecnosti zabezpe\u010den\u00e9, okrem cenn\u00fdch papierov, ktor\u00e9 s\u00fa predmetom obr\u00e1ten\u00fdch repo obchodov a
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v\u00fdpo\u017ei\u010diek cenn\u00fdch papierov.
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Odhad re\u00e1lnej hodnoty prijat\u00e9ho zabezpe\u010denia (vr\u00e1tane zabezpe\u010denia prijat\u00e9ho v reverzn\u00fdch repo
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obchodoch) je uveden\u00fd v nasledovnej tabu\u013eke. Hodnota prijat\u00e9ho zabezpe\u010denia je uveden\u00e1 do v\u00fd\u0161ky
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hrubej hodnoty poh\u013ead\u00e1vky (tzv. n\u00e1rokovate\u013en\u00e1 hodnota).
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nehnute\u013enosti | \n 2 025 935 | \n 1 762 956 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n 151 947 | \n 154 768 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 6 924 | \n 7 989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 184 806 | \n 1 925 713 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Prijat\u00e9 zabezpe\u010denie pri zlyhan\u00fdch \u00faveroch a preddavkoch v amortizovanej hodnote je nasledovn\u00e9:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hrub\u00e1 hodnota | \n 140 996 | \n 136 703 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (82 734) | \n (84 025) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 hodnota | \n 58 262 | \n 52 678 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hodnota zabezpe\u010denia | \n 17 478 | \n 18 326 | \n\n\n\n\n\n\n\n\n\n
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Pri stanovovan\u00ed realizovate\u013enej hodnoty zabezpe\u010denia vych\u00e1dza skupina najm\u00e4 z nez\u00e1visl\u00fdch znaleck\u00fdch
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posudkov, ktor\u00e9 koriguj\u00fa bankov\u00ed \u0161pecialisti alebo z vn\u00fatorn\u00fdch hodnoten\u00ed pripraven\u00fdch skupinou.
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Realizovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje z tejto hodnoty pri pou\u017eit\u00ed korek\u010dn\u00e9ho koeficientu, ktor\u00fd
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vych\u00e1dza z aktu\u00e1lnej situ\u00e1cie na trhu a ktor\u00fd odr\u00e1\u017ea schopnos\u0165 skupiny realizova\u0165 zabezpe\u010denie v pr\u00edpade
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n\u00faten\u00e9ho predaja za ni\u017e\u0161iu cenu, ako je cena trhov\u00e1.
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Skupina minim\u00e1lne jedenkr\u00e1t ro\u010dne aktualizuje hodnoty zabezpe\u010denia a korek\u010dn\u00fdch koeficientov.
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Rozdelenie hypot\u00e9k pod\u013ea kateg\u00f3ri\u00ed LTV sa nach\u00e1dza v nasledovnej tabu\u013eke:
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\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| LTV < 50% | \n 440 318 | \n 410 952 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 50 - 60% | \n 340 527 | \n 316 723 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 60 - 70% | \n 417 378 | \n 417 420 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 70 - 80% | \n 545 090 | \n 383 304 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 80 - 90% | \n 221 768 | \n 148 740 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 90 - 100% | \n 38 752 | \n 15 463 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV > 100% | \n 15 554 | \n 12 197 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 019 387 | \n 1 704 799 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\u010cist\u00e1 hodnota akt\u00edv z\u00edskan\u00fdch nadobudnut\u00edm vlastn\u00edctva kolater\u00e1lu bola k 31. decembru 2025 vo v\u00fd\u0161ke 0 eur
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(k 31. decembru 2024: 0 eur).
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Vym\u00e1hanie poh\u013ead\u00e1vok
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Skupina vykon\u00e1va potrebn\u00e9 kroky v r\u00e1mci s\u00fadneho ako aj mimos\u00fadneho procesu s cie\u013eom dosiahnu\u0165
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maxim\u00e1lnu n\u00e1vratnos\u0165 zlyhan\u00fdch poh\u013ead\u00e1vok. Osobitne sa realizuj\u00fa \u00fakony k realiz\u00e1cii zabezpe\u010dovac\u00edch
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in\u0161tit\u00fatov a zastupovania skupiny v pr\u00edpade konkurzn\u00fdch a re\u0161trukturaliza\u010dn\u00fdch konan\u00ed dl\u017en\u00edkov pri zlyhan\u00fdch
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poh\u013ead\u00e1vkach.
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V retailovom segmente s\u00fa procesy vym\u00e1hania ome\u0161kan\u00fdch poh\u013ead\u00e1vok nastaven\u00e9 a centr\u00e1lne
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vykon\u00e1van\u00e9 syst\u00e9mom, ktor\u00fd zabezpe\u010duje komplexn\u00fa evidenciu delikventn\u00fdch poh\u013ead\u00e1vok, pou\u017e\u00edva
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segmentovan\u00fa strat\u00e9giu vym\u00e1hania a je zodpovedn\u00fd aj za generovanie front \u00faloh, automatizovan\u00fdch
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collections taskov a podobne. Pri vym\u00e1han\u00ed skupina vyu\u017e\u00edva aj formu outsourcingov\u00fdch slu\u017eieb
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prostredn\u00edctvom inkasn\u00fdch spolo\u010dnost\u00ed.
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Forbearance
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Nasledovn\u00e9 tabu\u013eky zobrazuj\u00fa hrub\u00fa hodnotu a v\u00fd\u0161ku opravnej polo\u017eky finan\u010dn\u00fdch akt\u00edv, na ktor\u00e9 boli
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uplatnen\u00e9 \u00fa\u013eavy:
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\n\n\n| 31.12.2025 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 15 704 | \n10 205 | \n39 562 | \n724 | \n9 | \n4 174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n1 726 | \n- | \n123 | \n1 727 | \n- | \n1 480 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n17 430 | \n10 205 | \n39 685 | \n2 451 | \n9 | \n5 654 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n(691) | \n(4 374) | \n(10 884) | \n(88) | \n(6) | \n(1 224) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n(512) | \n- | \n(14) | \n(92) | \n- | \n(1 075) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n(1 203) | \n(4 374) | \n(10 898) | \n(180) | \n(6) | \n(2 299) | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| 31.12.2024 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 11 872 | \n 8 925 | \n 37 525 | \n- | \n - | \n 3 959 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 4 714 | \n 3 929 | \n 4 015 | \n4 936 | \n - | \n 4 181 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 16 586 | \n 12 854 | \n 41 540 | \n4 936 | \n - | \n 8 140 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n (1 809) | \n (3 773) | \n (9 118) | \n- | \n - | \n (1 074) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n (962) | \n (64) | \n (151) | \n(238) | \n - | \n (2 280) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (2 771) | \n (3 837) | \n (9 269) | \n(238) | \n - | \n (3 354) | \n\n\n\n\n\n\n\n\n\n
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35. Riziko likvidity
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Riziko likvidity vznik\u00e1 z typu financovania aktiv\u00edt skupiny a riadenia jej poz\u00edci\u00ed. Zah\u0155\u0148a tak riziko schopnosti
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financova\u0165 akt\u00edva skupiny n\u00e1strojmi s vhodnou splatnos\u0165ou, ako aj schopnos\u0165 skupiny preda\u0165 akt\u00edva za
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prijate\u013en\u00fa cenu v prijate\u013enom \u010dasovom horizonte. Pri riaden\u00ed rizika likvidity presadzuje skupina konzervat\u00edvny a
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obozretn\u00fd pr\u00edstup.
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Skupina m\u00e1 definovan\u00fa s\u00fastavu limitov a ukazovate\u013eov, ktor\u00e9 sa skladaj\u00fa z nasledovn\u00fdch polo\u017eiek:
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\u2022 riadenie kr\u00e1tkodobej likvidity \u2013 vykon\u00e1va sa monitorovan\u00edm v\u0161etk\u00fdch splatn\u00fdch z\u00e1v\u00e4zkov
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a poh\u013ead\u00e1vok a plnen\u00edm stanovenej v\u00fd\u0161ky povinn\u00fdch minim\u00e1lnych rezerv;
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\u2022 riadenie rizika likvidity z dlhodob\u00e9ho h\u013eadiska \u2013 vykon\u00e1va sa predov\u0161etk\u00fdm vyu\u017eit\u00edm met\u00f3dy anal\u00fdzy
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likvidnej medzery (rozdelenie akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea splatnosti do ur\u010den\u00fdch p\u00e1siem pod\u013ea
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splatnosti). Anal\u00fdza likvidnej medzery berie do \u00favahy model stability vkladov zalo\u017een\u00fd na met\u00f3de
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Liquidity at Risk ako aj in\u00e9 behavior\u00e1lne predpoklady.
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Riadenie rizika likvidity
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Skupina riadi riziko likvidity s cie\u013eom zaisti\u0165, ak je to mo\u017en\u00e9, dostatok vo\u013en\u00fdch prostriedkov na plnenie splatn\u00fdch
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z\u00e1v\u00e4zkov v be\u017en\u00fdch, ako aj v nepriazniv\u00fdch, podmienkach bez toho, aby utrpela nepr\u00edpustn\u00e9 straty alebo
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riskovala po\u0161kodenie reput\u00e1cie skupiny.
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Skupina financuje svoje akt\u00edva v preva\u017enej miere z prim\u00e1rnych zdrojov. Okrem in\u00e9ho, m\u00e1 skupina otvoren\u00e9
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\u00faverov\u00e9 linky od nieko\u013ek\u00fdch finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed. Tak je schopn\u00e1 financova\u0165 svoje akt\u00edva aj zo zdrojov
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z\u00edskan\u00fdch formou \u00faverov a vkladov od in\u00fdch komer\u010dn\u00fdch b\u00e1nk. V pr\u00edpade potreby m\u00e1 skupina v\u010faka
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vhodnej \u0161trukt\u00fare akt\u00edv k dispoz\u00edcii aj dostato\u010dn\u00fd objem akceptovate\u013en\u00fdch dlhopisov s cie\u013eom z\u00edska\u0165 zdroje
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prostredn\u00edctvom refinan\u010dn\u00fdch oper\u00e1ci\u00ed organizovan\u00fdch ECB.
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Skupina monitoruje profil likvidity finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov a detaily ostatn\u00fdch o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch
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tokov plyn\u00facich z bud\u00facich obchodn\u00fdch vz\u0165ahov. Na z\u00e1klade t\u00fdchto inform\u00e1ci\u00ed skupina udr\u017eiava portf\u00f3lio
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kr\u00e1tkodob\u00fdch likvidn\u00fdch akt\u00edv, ktor\u00e9 tvoria preva\u017ene \u00favery poskytnut\u00e9 bank\u00e1m a ostatn\u00e9 medzibankov\u00e9
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n\u00e1stroje, s cie\u013eom zaisti\u0165 dostatok likvidity v r\u00e1mci skupiny ako celku.
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Likviditn\u00e1 poz\u00edcia skupiny sa denne monitoruje a na mesa\u010dnej b\u00e1ze sa realizuje stresov\u00e9 testovanie v r\u00e1mci
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r\u00f4znych scen\u00e1rov pokr\u00fdvaj\u00facich be\u017en\u00e9 a nepriaznivej\u0161ie trhov\u00e9 podmienky. Skupina m\u00e1 taktie\u017e vypracovan\u00fd
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pohotovostn\u00fd pl\u00e1n a kr\u00edzov\u00fd pl\u00e1n komunik\u00e1cie, ktor\u00e9 popisuj\u00fa z\u00e1sady a postupy na rie\u0161enie mimoriadnych
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okolnost\u00ed a postupy zabezpe\u010duj\u00face pr\u00edstup k z\u00e1lo\u017en\u00fdm finan\u010dn\u00fdm zdrojom. V\u0161etky procesy a postupy v oblasti
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riadenia likvidity preveruje a schva\u013euje V\u00fdbor riadenia akt\u00edv a pas\u00edv (\u201eALCO\u201c). Spr\u00e1vy o poz\u00edcii likvidity,
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vr\u00e1tane v\u0161etk\u00fdch v\u00fdnimiek a n\u00e1pravn\u00fdch opatren\u00ed s\u00fa predkladan\u00e9 V\u00fdboru ALCO aspo\u0148 raz mesa\u010dne. V
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pr\u00edpade ak\u00e9hoko\u013evek prekro\u010denia intern\u00fdch alebo regulat\u00f3rnych likviditn\u00fdch limitov preber\u00e1 zodpovednos\u0165
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za rie\u0161enie kr\u00edzy Risk v\u00fdbor pod\u013ea kompetenci\u00ed detailne pop\u00edsan\u00fdch v ozdravnom pl\u00e1ne banky.
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Miera rizika likvidity
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Z\u00e1kladn\u00fdmi ukazovate\u013emi, ktor\u00e9 skupina pou\u017e\u00edva na riadenie rizika likvidity, s\u00fa:
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\u2022 ukazovate\u013e prim\u00e1rnej likvidity a liquidity coverage ratio \u2013 sledovanie kr\u00e1tkodobej likvidity pri
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stresov\u00fdch scen\u00e1roch;
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\u2022 net stable funding ratio \u2013 sledovanie \u0161truktur\u00e1lnej likvidity (stabiln\u00e9 financovanie);
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\u2022 anal\u00fdza doby pre\u017eitia v podmienkach stresu.
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Skupinou o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky pri niektor\u00fdch akt\u00edvach a pas\u00edvach sa m\u00f4\u017eu v\u00fdrazne odli\u0161ova\u0165 od ich
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kontraktu\u00e1lnych tokov. Napr\u00edklad pri vkladoch na po\u017eiadanie od klientov (be\u017en\u00e9 \u00fa\u010dty, vkladn\u00e9 kni\u017eky bez
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v\u00fdpovednej lehoty) skupina o\u010dak\u00e1va, \u017ee ostan\u00fa v skupine dlhodobo, resp. ich hodnota bude v \u010dase st\u00fapa\u0165
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v d\u00f4sledku prij\u00edmania nov\u00fdch zdrojov. Takisto pri poh\u013ead\u00e1vkach vo\u010di klientom m\u00f4\u017ee zo strany klientov d\u00f4js\u0165 k
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pred\u010dasn\u00e9mu splateniu ich z\u00e1v\u00e4zkov vo\u010di skupine.
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Liquidity coverage ratio je definovan\u00e9 nariaden\u00edm Eur\u00f3pskeho parlamentu a Rady E\u00da \u010d. 575/2013 ako pomer
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s\u00fa\u010dtu likvidn\u00fdch akt\u00edv k s\u00fa\u010dtu \u010dist\u00fdch z\u00e1porn\u00fdch pe\u0148a\u017en\u00fdch tokov. Hodnota tohto ukazovate\u013ea nesmie
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klesn\u00fa\u0165 pod hodnotu 1.
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Hodnota ukazovate\u013ea bola nasledovn\u00e1:
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\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n3,64 | \n3,36 | \n\n\n\n\n\n\n
\n\n| Priemer za obdobie | \n3,14 | \n3,42 | \n\n\n\n\n\n\n
\n\n| Maximum za obdobie | \n3,64 | \n5,25 | \n\n\n\n\n\n\n
\n\n| Minimum za obdobie | \n2,04 | \n2,51 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Po\u017eiadavka na \u010dist\u00e9 stabiln\u00e9 financovanie (Net Stable Funding Ratio) stanoven\u00e1 v \u010dl\u00e1nku 413 ods. 1
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(nariadenie E\u00da \u010d. 575/2013 z 26. j\u00fana 2013) sa rovn\u00e1 pomeru dostupn\u00e9ho stabiln\u00e9ho financovania in\u0161tit\u00facie
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k po\u017eadovan\u00e9mu stabiln\u00e9mu financovaniu in\u0161tit\u00facie. Hodnota ukazovate\u013ea nesmie klesn\u00fa\u0165 pod 1.
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Hodnota ukazovate\u013ea bola nasledovn\u00e1:
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\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n 1,52 | \n1.45 | \n\n\n\n\n\n\n
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Nasleduj\u00faca tabu\u013eka uv\u00e1dza preh\u013ead o rozdelen\u00ed akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea ich zmluvnej zostatkovej splatnosti
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na kr\u00e1tkodob\u00e9 (so splatnos\u0165ou do 1 roka) a dlhodob\u00e9 (so splatnos\u0165ou nad 1 rok):
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\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Akt\u00edva | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n - | \n 173 294 | \n 528 100 | \n - | \n 528 100 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n 17 | \n\n\n\n\n\n\n
\n\n| Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 350 | \n 32 334 | \n 32 684 | \n 335 | \n 141 925 | \n 142 260 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n - | \n 96 402 | \n 96 402 | \n 17 609 | \n 95 181 | \n 112 790 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 479 537 | \n 3 581 724 | \n 4 061 261 | \n 459 107 | \n 3 280 436 | \n 3 739 543 | \n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 61 838 | \n 754 233 | \n 816 071 | \n 66 459 | \n 639 557 | \n 706 016 | \n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 397 939 | \n 2 826 267 | \n 3 224 206 | \n 370 055 | \n 2 640 879 | \n 3 010 934 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 19 760 | \n 1 224 | \n 20 984 | \n 22 593 | \n - | \n 22 593 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 4 577 | \n 4 577 | \n 149 | \n 4 784 | \n 4 933 | \n\n\n\n\n\n\n
\n\n| Invest\u00edcie do dc\u00e9rskych spolo\u010dnost\u00ed, spolo\u010dn\u00fdch podnikov a pridru\u017een\u00fdch podnikov | \n - | \n 969 | \n 969 | \n - | \n 900 | \n 900 | \n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n - | \n 36 720 | \n 36 720 | \n - | \n 44 222 | \n 44 222 | \n\n\n\n\n\n\n
\n\n| Nehmotn\u00e9 akt\u00edva | \n - | \n 49 254 | \n 49 254 | \n - | \n 49 060 | \n 49 060 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n 26 771 | \n - | \n 26 771 | \n 6 194 | \n - | \n 6 194 | \n\n\n\n\n\n\n
\n\n| Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n - | \n 38 967 | \n 38 967 | \n - | \n 29 223 | \n 29 223 | \n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 12 626 | \n - | \n 12 626 | \n 23 769 | \n - | \n 23 769 | \n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 692 578 | \n 3 840 947 | \n 4 533 525 | \n 1 035 280 | \n 3 645 731 | \n 4 681 011 | \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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie | \n 6 | \n - | \n 6 | \n 50 | \n - | \n 50 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 3 567 125 | \n 437 270 | \n 4 004 395 | \n 3 507 061 | \n 587 079 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 3 514 756 | \n 227 089 | \n 3 741 845 | \n 3 360 326 | \n 403 598 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n 188 833 | \n 188 895 | \n 138 688 | \n 156 449 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 52 307 | \n 21 348 | \n 73 655 | \n 8 047 | \n 27 032 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 4 854 | \n 20 366 | \n 25 220 | \n 4 451 | \n 25 700 | \n 30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 947 | \n 3 648 | \n 4 595 | \n 49 | \n 5 808 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Rezervy | \n 403 | \n - | \n 403 | \n 371 | \n - | \n 371 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 575 | \n - | \n 1 575 | \n 3 995 | \n - | \n 3 995 | \n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n 25 466 | \n - | \n 25 466 | \n 26 027 | \n - | \n 26 027 | \n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 3 595 522 | \n 440 918 | \n 4 036 440 | \n 3 537 553 | \n 592 887 | \n 4 130 440 | \n\n\n\n\n\n\n
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Skupina monitoruje zostatkov\u00fa dobu splatnosti na z\u00e1klade predpokladanej obnovy alebo o\u010dak\u00e1vanej
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splatnosti jednotliv\u00fdch polo\u017eiek majetku a z\u00e1v\u00e4zkov. Historick\u00e1 sk\u00fasenos\u0165 ukazuje, \u017ee kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky s\u00fa
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zvy\u010dajne prolongovan\u00e9, resp. ich objem v \u010dase rastie. Splatnos\u0165 t\u00fdchto z\u00e1v\u00e4zkov je ur\u010den\u00e1 v rozmedz\u00ed 1 a\u017e
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10 rokov, a to na z\u00e1klade ich volatility a vyu\u017eit\u00edm \u0161tatistick\u00fdch modelov.
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Nasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a pods\u00favahov\u00fdch
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finan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov. Pe\u0148a\u017en\u00e9 toky s\u00fa uveden\u00e9 v nediskontovanej hodnote
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v obdob\u00ed ich najskor\u0161ej zmluvnej splatnosti. Re\u00e1lne pe\u0148a\u017en\u00e9 toky sa m\u00f4\u017eu l\u00ed\u0161i\u0165 od tejto anal\u00fdzy.
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \nhodnota | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 936 540 | \n637 344 | \n415 416 | \n33 318 | \n4 022 618 | \n4 004 395 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 888 153 | \n633 322 | \n209 212 | \n28 610 | \n3 759 297 | \n3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n62 | \n- | \n188 833 | \n- | \n188 895 | \n188 895 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n48 325 | \n4 022 | \n17 371 | \n4 708 | \n74 426 | \n73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 308 | \n3 857 | \n16 389 | \n4 708 | \n26 262 | \n25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n370 | \n577 | \n3 648 | \n- | \n4 595 | \n4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 936 910 | \n637 921 | \n419 064 | \n33 318 | \n4 027 213 | \n4 008 990 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 946 039 | \n567 970 | \n569 262 | \n33 767 | \n4 117 038 | \n4 094 140 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 940 633 | \n424 671 | \n393 759 | \n25 587 | \n3 784 650 | \n3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n- | \n138 688 | \n156 449 | \n- | \n295 137 | \n295 137 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n5 406 | \n4 611 | \n19 054 | \n8 180 | \n37 251 | \n35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 407 | \n4 124 | \n18 613 | \n8 180 | \n32 324 | \n30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n- | \n49 | \n5 064 | \n744 | \n5 857 | \n5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 946 039 | \n568 019 | \n574 326 | \n34 511 | \n4 122 895 | \n4 099 997 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \n hodnota celkom | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
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Nasledovn\u00e1 tabu\u013eka predstavuje anal\u00fdzu splatnosti vysoko likvidn\u00fdch akt\u00edv, ktor\u00e9 skupina pou\u017e\u00edva na riadenie
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likvidity:
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\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \n | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Mince a bankovky | \n34 899 | \n- | \n- | \n- | \n34 899 | \n\n\n\n\n\n\n
\n\n| \u010cerpate\u013en\u00e9 rezervy v centr\u00e1lnej | \n33 557 | \n- | \n- | \n- | \n33 557 | \n\n\n\n\n\n\n
\n\n| banke | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne 1 | \n11 114 | \n49 620 | \n317 924 | \n353 460 | \n732 118 | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne | \n- | \n10 896 | \n- | \n- | \n10 896 | \n\n\n\n\n\n\n
\n\n| 2A | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n79 570 | \n60 516 | \n317 924 | \n353 460 | \n811 470 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Nasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu o\u010dak\u00e1vanej zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a
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pods\u00favahov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov.
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\n\n\n| tis. eur | \nMenej ako 3 mesiace | \n3 mesiace a\u017e 1 rok | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky celkom | \n\u00da\u010dtovn\u00e1 hodnota celkom | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 494 429 | \n 704 347 | \n 1 881 691 | \n 942 151 | \n 4 022 618 | \n 4 004 395 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 446 042 | \n 700 325 | \n 1 675 487 | \n 937 443 | \n 3 759 297 | \n 3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n - | \n 188 833 | \n - | \n 188 895 | \n 188 895 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 48 325 | \n 4 022 | \n 17 371 | \n 4 708 | \n 74 426 | \n 73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 308 | \n 3 857 | \n 16 389 | \n 4 708 | \n 26 262 | \n 25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 370 | \n 577 | \n 3 648 | \n - | \n 4 595 | \n 4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 494 799 | \n 704 924 | \n 1 885 339 | \n 942 151 | \n 4 027 213 | \n 4 008 990 | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 538 033 | \n 772 555 | \n 1 790 115 | \n 1 016 156 | \n 4 116 859 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 532 934 | \n 629 256 | \n 1 614 484 | \n 1 007 976 | \n 3 784 650 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n - | \n 138 688 | \n 156 449 | \n - | \n 295 137 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 5 099 | \n 4 611 | \n 19 182 | \n 8 180 | \n 37 072 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 407 | \n 4 124 | \n 18 741 | \n 8 180 | \n 32 452 | \n 32 597 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 49 | \n 5 064 | \n 744 | \n 5 857 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 538 033 | \n 772 604 | \n 1 795 179 | \n 1 016 900 | \n 4 122 716 | \n 4 099 997 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nPe\u0148a\u017en\u00e9 toky | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \ncelkom | \nhodnota celkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n
\n\n
36. Trhov\u00e9 riziko
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Trhov\u00e9 riziko je riziko, ktor\u00e9 znamen\u00e1, \u017ee zmeny trhov\u00fdch cien, ako s\u00fa \u00farokov\u00e9 miery, ceny akci\u00ed, dev\u00edzov\u00e9
\n
kurzy a \u00faverov\u00e9 mar\u017ee \u2013 credit spread (nevz\u0165ahuj\u00face sa na zmeny \u00faverovej klasifik\u00e1cie dl\u017en\u00edka/emitenta)
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ovplyvnia v\u00fdnosy skupiny alebo hodnotu finan\u010dn\u00fdch n\u00e1strojov vo vlastn\u00edctve skupiny. \u00dalohou riadenia
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trhov\u00e9ho rizika je riadi\u0165 a kontrolova\u0165 mieru trhov\u00e9ho rizika v akceptovate\u013en\u00fdch medziach a optimalizova\u0165
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n\u00e1vratnos\u0165 pri danom riziku.
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\n
Skupina rozde\u013euje mieru vystavenia trhov\u00e9mu riziku medzi obchodovate\u013en\u00e9 a neobchodovate\u013en\u00e9 portf\u00f3li\u00e1.
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Portf\u00f3li\u00e1 na obchodovanie zah\u0155\u0148aj\u00fa vlastn\u00e9 poz\u00edcie a spolu s finan\u010dn\u00fdmi akt\u00edvami a z\u00e1v\u00e4zkami sa oce\u0148uj\u00fa
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na re\u00e1lnu hodnotu.
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Nosite\u013eom kone\u010dnej pr\u00e1vomoci v oblasti trhov\u00e9ho rizika je V\u00fdbor ALCO. \u010clenovia V\u00fdboru ALCO s\u00fa
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zodpovedn\u00ed za rozhodnutia v oblasti riadenia trhov\u00fdch riz\u00edk.
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\n
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Riadenie trhov\u00fdch riz\u00edk
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Limity, ukazovatele a met\u00f3dy riadenia akciov\u00e9ho rizika sa definuj\u00fa a ur\u010duj\u00fa v s\u00falade so z\u00e1sadami pop\u00edsan\u00fdmi
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v Strat\u00e9gii riadenia trhov\u00e9ho rizika, ktor\u00fa schva\u013euje predstavenstvo. Pri riaden\u00ed trhov\u00e9ho rizika sa vyu\u017e\u00edvaj\u00fa
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nasleduj\u00face limity, ukazovatele a met\u00f3dy identifik\u00e1cie, merania a sledovania trhov\u00e9ho rizika:
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\u2022 otvoren\u00e1 poz\u00edcia v jednotliv\u00fdch finan\u010dn\u00fdch n\u00e1strojoch;
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\u2022 Value at Risk;
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\u2022 Expected shortfall;
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\u2022 Basis point value;
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\u2022 Credit spread risk in banking book - CSRBB;
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\u2022 anal\u00fdza \u00farokovej medzery;
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\u2022 zmena ekonomickej hodnoty kapit\u00e1lu \u0394EVE;
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\n\n
\n\n\n\n\n
\n\n
\u2022 zmena \u010dist\u00e9ho \u00farokov\u00e9ho pr\u00edjmu \u0394NII;
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\u2022 Stop loss limit pre obchodn\u00fa knihu;
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\u2022 stresov\u00e9 testovanie;
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\u2022 reverzn\u00e9 stresov\u00e9 testovanie.
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Z\u00e1kladn\u00fdm n\u00e1strojom, ktor\u00fd sa pou\u017e\u00edva na meranie a kontrolu miery trhov\u00e9ho rizika v r\u00e1mci bankov\u00fdch
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portf\u00f3li\u00ed, je Value at Risk (VaR). VaR portf\u00f3lia je odhadovan\u00e1 strata vznikaj\u00faca z portf\u00f3lia za ur\u010dit\u00fa dobu (dobu
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dr\u017eania), ktor\u00e1 vypl\u00fdva z nepriazniv\u00e9ho pohybu na trhu so \u0161pecifikovanou pravdepodobnos\u0165ou (interval
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spo\u013eahlivosti). Model VaR pou\u017e\u00edvan\u00fd skupinou sa zaklad\u00e1 na intervale spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % pri dobe
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dr\u017eania 1 de\u0148. Pou\u017e\u00edvan\u00fd model VaR sa zaklad\u00e1 na met\u00f3de historickej simul\u00e1cie. Model vytv\u00e1ra viacero
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hodnovern\u00fdch bud\u00facich scen\u00e1rov pre pohyb trhov\u00fdch cien na z\u00e1klade trhov\u00fdch \u00fadajov z
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predch\u00e1dzaj\u00facich obdob\u00ed a pozorovan\u00fdch vz\u0165ahov medzi rozdielnymi trhmi a cenami.
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Napriek tomu, \u017ee VaR je d\u00f4le\u017eit\u00fd n\u00e1stroj na meranie trhov\u00e9ho rizika, predpoklady, z ktor\u00fdch model vych\u00e1dza,
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s\u00fa zdrojom viacer\u00fdch obmedzen\u00ed:
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\u2022 Doba dr\u017eania predpoklad\u00e1, \u017ee po\u010das nej je mo\u017en\u00e9 zabezpe\u010di\u0165 alebo preda\u0165 poz\u00edcie. Tento
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predpoklad sa pova\u017euje za realistick\u00fd vo v\u00e4\u010d\u0161ine pr\u00edpadov, ale nemus\u00ed by\u0165 pravdiv\u00fd v situ\u00e1cii v\u00e1\u017enej
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nelikvidnosti trhu po\u010das dlh\u0161ej doby.
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\u2022 Interval spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % neodr\u00e1\u017ea straty, ktor\u00e9 m\u00f4\u017eu vznikn\u00fa\u0165 mimo tohto intervalu. V
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r\u00e1mci tohto modelu existuje jednopercentn\u00e1 pravdepodobnos\u0165, \u017ee straty m\u00f4\u017eu presiahnu\u0165 o\u010dak\u00e1van\u00fa
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hodnotu VaR. Na zmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Expected shortfall, ktor\u00e9ho
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pomocou monitoruje mo\u017en\u00fa v\u00fd\u0161ku str\u00e1t mimo nastaven\u00e9ho intervalu spo\u013eahlivosti.
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\u2022 VaR sa po\u010d\u00edta na konci obchodovacieho d\u0148a a neodr\u00e1\u017ea mieru rizika, ktor\u00e9 m\u00f4\u017ee vznikn\u00fa\u0165 z poz\u00edcie
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po\u010das obchodovacieho d\u0148a.
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\u2022 Pou\u017e\u00edvanie historick\u00fdch \u00fadajov ako v\u00fdchodiska na ur\u010denie mo\u017en\u00e9ho rozsahu bud\u00facich v\u00fdsledkov
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nemus\u00ed v\u017edy zah\u0155\u0148a\u0165 v\u0161etky mo\u017en\u00e9 scen\u00e1re, predov\u0161etk\u00fdm scen\u00e1re v\u00fdnimo\u010dn\u00e9ho charakteru. Na
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zmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Stressed VaR, ktor\u00fd berie do \u00favahy historick\u00e9
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scen\u00e1re s najv\u00e4\u010d\u0161\u00edm negat\u00edvnym vplyvom.
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Denn\u00e9 spr\u00e1vy o hodnot\u00e1ch VaR sa predkladaj\u00fa \u010dlenom V\u00fdboru ALCO a \u00fatvarom zodpovedn\u00fdm za riadenie
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poz\u00edci\u00ed. Inform\u00e1cie o v\u00fdvoji trhov\u00fdch riz\u00edk sa pravidelne predkladaj\u00fa V\u00fdboru ALCO.
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Zhrnutie poz\u00edci\u00ed VaR portf\u00f3lia skupiny je nasledovn\u00e9:
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\n\n\n| tis. eur | \n31.12.2025 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 1 927 | \n 2 154 | \n 3 287 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 1 927 | \n 2 154 | \n 3 282 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 200 | \n 1 274 | \n 2 711 | \n 436 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 1 964 | \n 1 813 | \n 2 242 | \n 1 578 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
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\n
\n
\n\n\n| tis. eur | \n31.12.2024 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 2 696 | \n 3 143 | \n 4 152 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 2 696 | \n 3 145 | \n 4 151 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 417 | \n 1 532 | \n 2 751 | \n 726 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 2 247 | \n 2 833 | \n 5 540 | \n 2 240 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
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\u00darokov\u00e9 riziko
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Hlavn\u00fdm zdrojom \u00farokov\u00e9ho rizika v skupine je tzv. riziko z precenenia, ku ktor\u00e9mu doch\u00e1dza z d\u00f4vodu
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\u010dasov\u00e9ho nes\u00faladu v splatnostiach (poz\u00edcie spojen\u00e9 s fixnou sadzbou) a pri precenen\u00ed (poz\u00edcie spojen\u00e9 s
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variabilnou sadzbou) skupinov\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a poz\u00edci\u00ed v podmienenej anga\u017eovanosti, podmienen\u00fdch
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z\u00e1v\u00e4zkoch a deriv\u00e1tov\u00fdch n\u00e1strojoch.
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Medzi \u010fal\u0161ie zdroje \u00farokov\u00e9ho rizika patria:
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\u2022 Riziko zmeny v\u00fdnosovej krivky \u2013 vypl\u00fdva zo skuto\u010dnosti, \u017ee zmena z\u00e1kladnej \u00farokovej sadzby na
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finan\u010dnom trhu sa prejav\u00ed r\u00f4znou intenzitou pri r\u00f4znych \u010dasov\u00fdch obdobiach pri \u00farokovo citliv\u00fdch
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finan\u010dn\u00fdch n\u00e1strojoch.
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\n\n
\n\n\n\n\n
\n\n
\u2022 Riziko rozdielnych \u00farokov\u00fdch b\u00e1z \u2013 referen\u010dn\u00e9 sadzby, s ktor\u00fdmi s\u00fa spojen\u00e9 akt\u00edvne a pas\u00edvne obchody,
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s\u00fa rozdielne a v \u010dase sa nepohybuj\u00fa simult\u00e1nne.
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\u2022 Riziko z tvorby opravn\u00fdch polo\u017eiek \u2013 vypl\u00fdva zo zni\u017eovania \u00farokovo citlivej expoz\u00edcie pri zvy\u0161ovan\u00ed
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objemu opravn\u00fdch polo\u017eiek. Zni\u017eovanie expoz\u00edcie ovplyv\u0148uje \u00farokov\u00fa citlivos\u0165 skupiny v z\u00e1vislosti od
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kr\u00e1tkej alebo dlhej poz\u00edcie.
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\u2022 Op\u010dn\u00e9 riziko \u2013 plyn\u00face z mo\u017en\u00fdch vnoren\u00fdch opci\u00ed vo finan\u010dn\u00fdch n\u00e1strojoch v portf\u00f3liu skupiny
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umo\u017e\u0148uj\u00facich pred\u010dasn\u00e9 v\u00fdbery a splatenia a n\u00e1sledn\u00e9 odch\u00fdlky od ich zmluvn\u00fdch splatnost\u00ed.
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Na akt\u00edvnej strane v\u00fdkazu o finan\u010dnej situ\u00e1cii skupina riadi \u00farokov\u00e9 riziko najm\u00e4 poskytovan\u00edm v\u00e4\u010d\u0161iny
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korpor\u00e1tnych \u00faverov spojen\u00fdch s variabilnou sadzbou. Skupina dlhodobo realizuje pri riaden\u00ed \u00farokov\u00e9ho
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rizika bilan\u010dn\u00e9 riadenie. Pri nakupovan\u00ed dlhopisov sa zoh\u013ead\u0148uje aktu\u00e1lna \u00farokov\u00e1 poz\u00edcia skupiny, na
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z\u00e1klade \u010doho doch\u00e1dza k n\u00e1kupu dlhopisov s fixn\u00fdm alebo variabiln\u00fdm kup\u00f3nom. Skupina pou\u017e\u00edva \u00farokov\u00e9
\n
swapy na zabezpe\u010denie rizika \u00farokov\u00fdch sadzieb z dlhopisov s fixn\u00fdm kup\u00f3nom v portf\u00f3liu finan\u010dn\u00fdch akt\u00edv
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oce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku.
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Priority skupiny pri riaden\u00ed \u00farokov\u00e9ho rizika na pas\u00edvnej strane bilancie:
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\u2022 stabilita vkladov najm\u00e4 v dlh\u0161\u00edch \u010dasov\u00fdch p\u00e1smach;
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\u2022 promptn\u00e9 a flexibiln\u00e9 reagovanie na v\u00fdznamn\u00e9 zmeny \u00farovne \u00farokov\u00fdch sadzieb na medzibankovom
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trhu prostredn\u00edctvom \u00fapravy \u00farokov\u00fdch sadzieb na vkladov\u00fdch produktoch;
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\u2022 priebe\u017en\u00e9 prehodnocovanie \u00farovne poskytovan\u00fdch \u00farokov\u00fdch sadzieb klientom z h\u013eadiska
\n
konkuren\u010dn\u00e9ho prostredia a tie\u017e z h\u013eadiska aktu\u00e1lneho a o\u010dak\u00e1van\u00e9ho v\u00fdvoja \u00farokov\u00fdch sadzieb na
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lok\u00e1lnom trhu;
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\u2022 zladenie \u0161trukt\u00fary z\u00e1v\u00e4zkov s o\u010dak\u00e1van\u00fdm v\u00fdvojom ceny pe\u0148az\u00ed na pe\u0148a\u017enom trhu s cie\u013eom
\n
optimalizova\u0165 \u00farokov\u00e9 v\u00fdnosy a minimalizova\u0165 \u00farokov\u00e9 riziko.
\n
\n
Hlavn\u00e9 riziko, ktor\u00e9mu s\u00fa vystaven\u00e9 portf\u00f3li\u00e1 neur\u010den\u00e9 na obchodovanie, je riziko straty vypl\u00fdvaj\u00face zo
\n
zmeny bud\u00facich pe\u0148a\u017en\u00fdch tokov alebo re\u00e1lnych hodn\u00f4t finan\u010dn\u00fdch n\u00e1strojov z d\u00f4vodu zmeny trhov\u00fdch
\n
\u00farokov\u00fdch mier.
\n
\n
Za monitorovanie stanoven\u00fdch limitov je zodpovedn\u00fd V\u00fdbor ALCO s Unitom Risk Management vykon\u00e1van\u00edm
\n
svojich denn\u00fdch \u010dinnost\u00ed. Stanovovanie \u00farokov\u00fdch mier pre bankov\u00e9 produkty je v kompetencii V\u00fdboru
\n
ALCO.
\n
\n
V prvej polovici roka 2025 bola schv\u00e1len\u00e1 zmena metodiky mapovania vkladov splatn\u00fdch na po\u017eiadanie
\n
(non-maturity deposits), \u010d\u00edm sa pred\u013a\u017eila priemern\u00e1 \u00farokov\u00e1 viazanos\u0165 pas\u00edv.
\n
\n
Zmeny v ekonomickej hodnote vlastn\u00e9ho imania (\u0394EVE) vypo\u010d\u00edtan\u00e9 pod\u013ea \u0161iestich \u0161okov\u00fdch scen\u00e1rov
\n
doh\u013eadu pod\u013ea \u010dl\u00e1nku 98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
\n
\n
\n
\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Short rates shock up | \n (30 389) | \n (28 904) | \n\n\n\n\n\n\n
\n\n| Short rates shock down | \n 14 827 | \n 14 238 | \n\n\n\n\n\n\n
\n\n| Parallel shock up | \n (35 392) | \n (39 161) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 17 011 | \n 19 320 | \n\n\n\n\n\n\n
\n\n| Steepener shock | \n 5 547 | \n 4 138 | \n\n\n\n\n\n\n
\n\n| Flattener shock | \n (15 911) | \n (14 157) | \n\n\n\n\n\n\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 v \u010distom pr\u00edjme z \u00farokov (\u0394NII) vypo\u010d\u00edtan\u00e9 pod\u013ea dvoch \u0161okov\u00fdch scen\u00e1rov doh\u013eadu pod\u013ea \u010dl\u00e1nku
\n
98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
\n
\n
\n
\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Parallel shock up | \n (7 504) | \n (8 276) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 3 296 | \n 3 697 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
Ekonomickou hodnotou kapit\u00e1lu sa rozumie rozdiel diskontovan\u00e9ho pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch akt\u00edv
\n
zaznamenan\u00fdch v bankovej knihe a pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch pas\u00edv zaznamenan\u00fdch v bankovej
\n
knihe; \u00farokovo citliv\u00e9 akt\u00edvum a \u00farokovo citliv\u00e9 pas\u00edvum je akt\u00edvum a pas\u00edvum, ktor\u00e9ho re\u00e1lna hodnota je
\n
premenliv\u00e1 v z\u00e1vislosti od zmeny \u00farokov\u00fdch mier na trhu. Jednotliv\u00e9 akt\u00edva a pas\u00edva s\u00fa rozdelen\u00e9 do
\n
prece\u0148ovac\u00edch medzier na z\u00e1klade svojej \u00farokovej viazanosti, volatility \u00farokov\u00fdch mar\u017e\u00ed (pre vybran\u00e9
\n
pas\u00edvne produkty) alebo rolovania (pre polo\u017eky akt\u00edv a pas\u00edv, kde nie je mo\u017en\u00e9 pou\u017ei\u0165 \u0161tatistick\u00e9 modely). V
\n
pr\u00edpade ak polo\u017eka nenesie v sebe \u00farokov\u00e9 riziko, je jej priraden\u00e1 splatnos\u0165 1 de\u0148.
\n
\n\n
\n\n\n\n\n
\n\n
Zmena ekonomickej hodnoty kapit\u00e1lu vyjadruje dopad paraleln\u00e9ho \u00farokov\u00e9ho \u0161oku na hodnotu \u00farokovo
\n
citliv\u00fdch akt\u00edv a pas\u00edv banky. Je nutn\u00e9 zd\u00f4razni\u0165, \u017ee t\u00e1to miera zn\u00e1zor\u0148uje efekt pohybu \u00farokov\u00fdch kriviek na
\n
s\u00fa\u010dasn\u00fa \u0161trukt\u00faru akt\u00edv a pas\u00edv, \u010di\u017ee neobsahuje predpoklady bud\u00facich zmien v \u0161trukt\u00fare bilancie.
\n
\n
Akciov\u00e9 riziko
\n
Akciov\u00e9 riziko je riziko pohybu ceny akciov\u00fdch n\u00e1strojov dr\u017ean\u00fdch v portf\u00f3liu skupiny a finan\u010dn\u00fdch deriv\u00e1tov
\n
odvoden\u00fdch od t\u00fdchto n\u00e1strojov. Hlavn\u00fdm zdrojom akciov\u00e9ho rizika v skupine s\u00fa \u0161pekulat\u00edvne a strategick\u00e9
\n
poz\u00edcie dr\u017ean\u00e9 v akci\u00e1ch a podielov\u00fdch listoch.
\n
\n
Pri investovan\u00ed do akciov\u00fdch n\u00e1strojov sa skupina riadi:
\n
\u2022 pravidelne aktualizovanou investi\u010dnou strat\u00e9giou;
\n
\u2022 z\u00e1sadou preferencie verejne obchodovan\u00fdch titulov;
\n
\u2022 sledovan\u00edm limitov na minimaliz\u00e1ciu akciov\u00e9ho rizika;
\n
\u2022 v\u00fdsledkami podrobnej anal\u00fdzy riz\u00edk, ktor\u00e1 zvy\u010dajne obsahuje aj predikcie v\u00fdvoja ceny akci\u00ed, r\u00f4zne
\n
modely a scen\u00e1re v\u00fdvoja extern\u00fdch aj intern\u00fdch \u010dinite\u013eov s vplyvom na v\u00fdsledok hospod\u00e1renia,
\n
majetkov\u00fa anga\u017eovanos\u0165 a primeranos\u0165 vlastn\u00fdch zdrojov.
\n
\n
V\u00fd\u0161ka akciov\u00e9ho rizika je vyjadren\u00e1 v predch\u00e1dzaj\u00facom texte ako s\u00fa\u010das\u0165 ukazovate\u013ea celkov\u00e9ho VaR.
\n
\n
Dev\u00edzov\u00e9 riziko
\n
Skupina sa vystavuje dev\u00edzov\u00e9mu riziku pri obchodovan\u00ed v cudzej mene na vlastn\u00fd \u00fa\u010det, ako aj pre svojich
\n
klientov. Skupina preber\u00e1 na seba dev\u00edzov\u00e9 riziko, ak m\u00e1 akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudz\u00edch
\n
men\u00e1ch, ktor\u00e9 nie s\u00fa v rovnakom mno\u017estve, t. j. skupina m\u00e1 nezabezpe\u010den\u00fa dev\u00edzov\u00fa poz\u00edciu. Skupina
\n
limituje dev\u00edzov\u00e9 riziko najm\u00e4 prostredn\u00edctvom limitov nezabezpe\u010denej dev\u00edzovej poz\u00edcie a udr\u017eiava ho
\n
primerane svojej ve\u013ekosti a obchodn\u00fdm aktivit\u00e1m na akceptovate\u013enej \u00farovni. V\u00fd\u0161ka dev\u00edzov\u00e9ho rizika je
\n
vyjadren\u00e1 vy\u0161\u0161ie prostredn\u00edctvom ukazovate\u013ea VaR.
\n
\n\n
\n
\n37. Opera\u010dn\u00e9 riziko
\n
\nOpera\u010dn\u00fdm rizikom sa rozumie riziko mo\u017enej straty vr\u00e1tane \u0161kody sp\u00f4sobenej (vlastnou \u010dinnos\u0165ou skupiny)
\nskupine nevhodn\u00fdmi alebo chybn\u00fdmi vn\u00fatorn\u00fdmi postupmi, zlyhan\u00edm \u013eudsk\u00e9ho faktora, zlyhan\u00edm
\npou\u017e\u00edvan\u00fdch syst\u00e9mov a vonkaj\u0161\u00edmi udalos\u0165ami okrem \u00faverov\u00e9ho, trhov\u00e9ho rizika a rizika likvidity. S\u00fa\u010das\u0165ou
\nopera\u010dn\u00e9ho rizika je aj pr\u00e1vne riziko, ktor\u00e9 znamen\u00e1 riziko vypl\u00fdvaj\u00face najm\u00e4 z nevymo\u017eite\u013enosti z\u00e1v\u00e4zkov zo
\nzml\u00fav, ne\u00faspe\u0161n\u00fdch s\u00fadnych konan\u00ed alebo rozsudkov s negat\u00edvnym vplyvom na skupinu, a compliance riziko.
\nOpera\u010dn\u00e9 riziko vypl\u00fdva zo v\u0161etk\u00fdch oper\u00e1ci\u00ed skupiny a ovplyv\u0148uje v\u0161etky podnikate\u013esk\u00e9 subjekty.
\n
\nSkupina m\u00e1 zaveden\u00e9 procesy identifik\u00e1cie opera\u010dn\u00e9ho rizika, vyu\u017e\u00edvanie k\u013e\u00fa\u010dov\u00fdch rizikov\u00fdch
\nukazovate\u013eov, procesy samohodnotenia, pl\u00e1ny pre nepredv\u00eddan\u00e9 udalosti a zabezpe\u010denie nepretr\u017eitej
\nobchodnej \u010dinnosti skupiny a riadenie opera\u010dn\u00e9ho rizika na konsolidovanom z\u00e1klade.
\n
\nPrvotn\u00e1 zodpovednos\u0165 za v\u00fdvoj a implement\u00e1ciu kontrol riadenia opera\u010dn\u00e9ho rizika je pridelen\u00e1 vy\u0161\u0161iemu
\nmana\u017ementu ka\u017ed\u00e9ho odboru. T\u00fato zodpovednos\u0165 podporuje v\u00fdvoj z\u00e1kladn\u00fdch \u0161tandardov skupiny na
\nriadenie opera\u010dn\u00e9ho rizika v nasleduj\u00facich oblastiach:
\n\u2022 po\u017eiadavky na ods\u00fahlasenie a monitorovanie transakci\u00ed;
\n\u2022 s\u00falad s regulat\u00f3rnymi a ostatn\u00fdmi pr\u00e1vnymi po\u017eiadavkami;
\n\u2022 dokument\u00e1cia kontrol a proced\u00far;
\n\u2022 po\u017eiadavky na periodick\u00e9 prehodnocovanie opera\u010dn\u00fdch riz\u00edk a adekv\u00e1tne kontroly a proced\u00fary
\nna zmier\u0148ovanie identifikovan\u00fdch riz\u00edk;
\n\u2022 po\u017eiadavky na vykazovanie opera\u010dn\u00fdch str\u00e1t a navrhnut\u00e9 n\u00e1pravn\u00e9 opatrenia;
\n\u2022 v\u00fdvoj kr\u00edzov\u00fdch pl\u00e1nov;
\n\u2022 tr\u00e9ning a odborn\u00fd v\u00fdvoj;
\n\u2022 etick\u00e9 a podnikate\u013esk\u00e9 \u0161tandardy;
\n\u2022 zmier\u0148ovanie riz\u00edk vr\u00e1tane poistenia, ak je efekt\u00edvne.
\n
\nOdbor vn\u00fatornej kontroly a auditu realizuje audity a kontroly v s\u00falade so \u0160tat\u00fatom vn\u00fatornej kontroly a
\nvn\u00fatorn\u00e9ho auditu a s Pl\u00e1nom kontrolnej \u010dinnosti na dan\u00fd rok, schv\u00e1len\u00fdm dozornou radou. V\u00fdsledky auditov
\na kontrol realizovan\u00fdch intern\u00fdm auditom s\u00fa prediskutovan\u00e9 s mana\u017ementom organiza\u010dn\u00e9ho \u00fatvaru, na
\nktor\u00fd sa vz\u0165ahuj\u00fa. Spr\u00e1vy z realizovan\u00fdch auditov a kontrol s\u00fa n\u00e1sledne predkladan\u00e9 predstavenstvu a
\ndozornej rade (ktor\u00e1 vykon\u00e1va aj \u010dinnosti v\u00fdboru pre audit).
\n
\n\n\n\n\nPr\u00e1vne riziko
\nPr\u00e1vne riziko predstavuje mo\u017en\u00fa stratu vypl\u00fdvaj\u00facu najm\u00e4 z nevymo\u017eite\u013enosti zml\u00fav, hrozby ne\u00faspe\u0161n\u00fdch
\ns\u00fadnych konan\u00ed alebo rozsudkov s negat\u00edvnym vplyvom na skupinu. Riadenie pr\u00e1vneho rizika skupiny
\nzabezpe\u010duje Unit Legal and Compliance.
\n
\nCompliance riziko
\nSkupina sa v r\u00e1mci riadenia compliance rizika zameriava najm\u00e4 na:
\n\u2022 riadenie rizika legaliz\u00e1cie pr\u00edjmov z trestnej \u010dinnosti a financovania terorizmu;
\n\u2022 riziko pr\u00e1vnych sankci\u00ed a sankci\u00ed zo strany regul\u00e1tora;
\n\u2022 straty reput\u00e1cie skupiny, ktor\u00e9 m\u00f4\u017ee skupina utrpie\u0165 ako d\u00f4sledok poru\u0161enia s\u00faladu konania zo strany
\nskupiny s po\u017eiadavkami stanoven\u00fdmi v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi pr\u00e1vnymi normami, usmerneniami,
\ns\u00favisiacimi \u0161tandardmi skupiny pri v\u00fdkone bankov\u00fdch \u010dinnost\u00ed.
\n
\nRizik\u00e1 spojen\u00e9 s outsourcingom
\nOsobitnou skupinou opera\u010dn\u00fdch riz\u00edk s\u00fa rizik\u00e1 spojen\u00e9 s outsourcingov\u00fdmi \u010dinnos\u0165ami. Outsourcingom sa
\nrozumie dlhodob\u00e9 zabezpe\u010denie \u010dinnost\u00ed sl\u00fa\u017eiacich na podporu v\u00fdkonu bankov\u00fdch \u010dinnost\u00ed, ktor\u00e9 pre
\nskupinu vykon\u00e1va in\u00e1 osoba na zmluvnom z\u00e1klade, s cie\u013eom dosiahnu\u0165 vy\u0161\u0161iu efekt\u00edvnos\u0165 v\u00fdkonu bankov\u00fdch
\n\u010dinnost\u00ed.
\n
\nRiadenie riz\u00edk spojen\u00fdch s outsourcingom je v skupine s\u00fa\u010das\u0165ou jej celkov\u00e9ho riadenia riz\u00edk, je v zodpovednosti
\nRisk v\u00fdboru a zah\u0155\u0148a najm\u00e4:
\n\u2022 strat\u00e9giu riadenia riz\u00edk spojen\u00fdch s outsourcingom, ktor\u00fa schva\u013euje predstavenstvo, ako i in\u00e9
\nsamostatn\u00e9 intern\u00e9 predpisy spojen\u00e9 s outsourcingom, bezpe\u010dnostn\u00e9 kr\u00edzov\u00e9 pl\u00e1ny k jednotliv\u00fdm
\noutsourcingov\u00fdmi \u010dinnostiam, resp. pl\u00e1ny skupiny na ukon\u010denie outsourcingu;
\n\u2022 preverovanie kvality slu\u017eieb poskytovate\u013ea pred a po\u010das trvania outsourcingu;
\n\u2022 pravideln\u00e9 previerky v\u00fdkonu outsourcingov\u00fdch \u010dinnost\u00ed Unitom Internal Audit;
\n\u2022 minimaliz\u00e1ciu rizika pri outsourcingu pri v\u00fdskyte mimoriadnych situ\u00e1ci\u00ed a pod.
\n
\n
\n38. Riziko vyrovnania
\n
\nAktivity skupiny m\u00f4\u017eu ma\u0165 za n\u00e1sledok vznik rizika v \u010dase vyrovnania transakci\u00ed a obchodov. Riziko vyrovnania
\nje riziko straty z d\u00f4vodu nesplnenia povinnost\u00ed spolo\u010dnosti v\u010das uhradi\u0165 hotovos\u0165, doda\u0165 cenn\u00e9 papiere alebo
\nin\u00e9 akt\u00edva tak, ako bolo zmluvne dohodnut\u00e9.
\n
\nPre ur\u010dit\u00e9 druhy transakci\u00ed skupina zmier\u0148uje toto riziko vyrovn\u00e1van\u00edm obchodov cez kl\u00edringov\u00fdch agentov s
\ncie\u013eom zaisti\u0165, \u017ee obchod bude vyrovnan\u00fd len vtedy, ke\u010f si obe protistrany splnia svoje zmluvn\u00e9 povinnosti.
\n
\nLimity na vyrovnanie tvoria \u010das\u0165 procesu monitorovania limitov. Akceptovanie rizika vyrovnania
\nvypl\u00fdvaj\u00faceho z obchodov s vo\u013en\u00fdm vyrovnan\u00edm vy\u017eaduje osobitn\u00e9 povolenie V\u00fdboru ALCO pre transakciu
\nalebo protistranu.
\n
\nRiziko v spr\u00e1vcovskej spolo\u010dnosti spo\u010d\u00edva v tom, \u017ee emitent alebo protistrana nedodr\u017e\u00ed svoj z\u00e1v\u00e4zok. Mo\u017en\u00fd
\nvplyv kreditn\u00e9ho rizika na hodnotu akt\u00edv sa pova\u017euje za mierny.
\n
\nPodielov\u00e9 fondy minimalizuj\u00fa riziko pri obchodovan\u00ed s cenn\u00fdmi papiermi hlavne t\u00fdm, \u017ee uzatv\u00e1ranie
\nobchodov s majetkom v podielovom fonde sa uskuto\u010d\u0148uje v s\u00falade so z\u00e1konom tak, aby sa protihodnota
\nprev\u00e1dzala v prospech majetku v podielovom fonde na princ\u00edpe platby oproti dod\u00e1vke v lehot\u00e1ch
\nobvykl\u00fdch na regulovanom trhu. Riadenie rizika zah\u0155\u0148a: preverenie bonity emitenta a protistrany, stanovenie
\nlimitu na emitenta alebo protistranu v zmysle pravidiel obmedzenia a rozlo\u017eenia rizika, nastavenie tohto limitu
\ndo informa\u010dn\u00e9ho syst\u00e9mu a jeho n\u00e1sledn\u00fd prepo\u010det.
\n
\n\n\n\n\n39. Regula\u010dn\u00e9 po\u017eiadavky spr\u00e1vcovskej spolo\u010dnosti
\n
\nSpr\u00e1vcovsk\u00e1 spolo\u010dnos\u0165 je povinn\u00e1 prim\u00e1rne dodr\u017eiava\u0165 regula\u010dn\u00e9 po\u017eiadavky N\u00e1rodnej banky Slovenska,
\nktor\u00e9 s\u00fa stanoven\u00e9 pod\u013ea z\u00e1kona \u010d. 203/2011 Z. z. o kolekt\u00edvnom investovan\u00ed a pod\u013ea Opatrenia NBS \u010d. 7/2011
\no vlastn\u00fdch zdrojoch spr\u00e1vcovskej spolo\u010dnosti. Patria medzi nich limity a obmedzenia t\u00fdkaj\u00face sa
\nprimeranosti vlastn\u00fdch zdrojov. Tieto po\u017eiadavky sa uplat\u0148uj\u00fa na v\u0161etky spr\u00e1vcovsk\u00e9 spolo\u010dnosti na Slovensku
\na ich dodr\u017eiavanie je ur\u010den\u00e9 na z\u00e1klade hl\u00e1sen\u00ed, ktor\u00e9 spr\u00e1vcovsk\u00e1 spolo\u010dnos\u0165 predklad\u00e1 pod\u013ea z\u00e1konn\u00fdch
\n
\n\n\n\n\n\u00fa\u010dtovn\u00fdch predpisov. Skupina po\u010das \u00fa\u010dtovn\u00e9ho obdobia a ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1
\nz\u00e1vierka, splnila uveden\u00e9 regula\u010dn\u00e9 po\u017eiadavky.
\n
\nVlastn\u00e9 zdroje spr\u00e1vcovskej spolo\u010dnosti s\u00fa primeran\u00e9, ak nie s\u00fa ni\u017e\u0161ie ako:
\na) 125 tis. eur plus 0,02 % z hodnoty majetku v podielov\u00fdch fondoch alebo eur\u00f3pskych fondoch
\nspravovan\u00fdch spr\u00e1vcovskou spolo\u010dnos\u0165ou prevy\u0161uj\u00facej 250 000 tis. eur; t\u00e1to suma sa \u010falej nezvy\u0161uje, ak
\ndosiahne 10 000 tis. eur;
\nb) s\u00fa\u010det 125 tis. eur a 0,02 % z hodnoty majetku v alternat\u00edvnych investi\u010dn\u00fdch fondoch alebo zahrani\u010dn\u00fdch
\nalternat\u00edvnych investi\u010dn\u00fdch fondoch spravovan\u00fdch spr\u00e1vcovskou spolo\u010dnos\u0165ou prevy\u0161uj\u00facej 250 000 tis.
\neur; t\u00e1to suma sa \u010falej nezvy\u0161uje, ak dosiahne 10 000 tis. eur;
\nc) jedna \u0161tvrtina priemern\u00fdch v\u0161eobecn\u00fdch prev\u00e1dzkov\u00fdch n\u00e1kladov spr\u00e1vcovskej spolo\u010dnosti za
\npredch\u00e1dzaj\u00faci kalend\u00e1rny rok; ak spr\u00e1vcovsk\u00e1 spolo\u010dnos\u0165 vznikla pred menej ako jedn\u00fdm rokom,
\njedna \u0161tvrtina hodnoty v\u0161eobecn\u00fdch prev\u00e1dzkov\u00fdch n\u00e1kladov uveden\u00fdch v jej obchodnom pl\u00e1ne.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag534": {
"value": "\n34. \u00daverov\u00e9 riziko
\n
\n\u00daverov\u00e9 riziko predstavuje riziko finan\u010dnej straty pri nedodr\u017ean\u00ed zmluvn\u00fdch podmienok dl\u017en\u00edkom alebo
\nprotistranou a vznik\u00e1 pri finan\u010dn\u00fdch akt\u00edvach skupiny \u2013 najm\u00e4 z \u00faverov a preddavkov, dlhov\u00fdch cenn\u00fdch
\npapierov a pods\u00favahov\u00fdch expoz\u00edci\u00ed. Na \u00fa\u010dely vykazovania riadenia rizika berie skupina do \u00favahy a zah\u0155\u0148a
\nv\u0161etky aspekty anga\u017eovanosti v \u00faverovom riziku (ako riziko finan\u010dn\u00fdch \u0165a\u017ekost\u00ed dl\u017en\u00edka, zlyhanie mana\u017ementu,
\nriziko krajiny, stanovenie hodnoty zabezpe\u010denia, riziko odvetvia a koncentr\u00e1cie).
\n
\nRiadenie \u00faverov\u00e9ho rizika patr\u00ed do zodpovednosti Risk Management Unit. Predstavenstvo delegovalo
\nzodpovednos\u0165 za doh\u013ead nad kreditn\u00fdm rizikom v s\u00falade s kompeten\u010dn\u00fdm poriadkom.
\n
\nRiadenie \u00faverov\u00e9ho rizika zah\u0155\u0148a:
\n\u2022 preverenie bonity klienta;
\n\u2022 stanovenie limitov na klientov, resp. skupiny prepojen\u00fdch subjektov vr\u00e1tane sledovania koncentr\u00e1cie
\nv portf\u00f3liu;
\n\u2022 stanovenie cie\u013eov\u00fdch hodn\u00f4t pre koncentr\u00e1cie korpor\u00e1tncyh obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom ;
\n\u2022 zmier\u0148ovanie rizika prij\u00edman\u00edm r\u00f4znych foriem zabezpe\u010denia;
\n\u2022 priebe\u017en\u00e9 sledovanie v\u00fdvoja \u00faverov\u00e9ho portf\u00f3lia a prij\u00edmanie opatren\u00ed na minimalizovanie mo\u017en\u00fdch
\nstr\u00e1t.
\n
\nZa \u00fa\u010delom minimaliz\u00e1cie \u00faverov\u00e9ho rizika pri poskytovan\u00ed a po\u010das \u017eivota \u00faverov\u00fdch obchodov skupina
\nhodnot\u00ed bonitu klienta/obchodu prostredn\u00edctvom ratingov\u00e9ho n\u00e1stroja s nastaven\u00edm diferencovan\u00fdch
\nparametrov pre jednotliv\u00e9 segmenty klientov. Skupina disponuje r\u00f4znymi ratingov\u00fdmi modelmi, v z\u00e1vislosti od
\ntypu obchodu.
\n
\n\n\n\n\n\n\n\n\nSkupina pri anal\u00fdze klienta/obchodu vyu\u017e\u00edva:
\n\u2022 rating klientov;
\n\u2022 n\u00e1stroj na hodnotenie projektu;
\n\u2022 sk\u00f3ring pre retailov\u00e9 \u00favery.
\n
\nProces schva\u013eovania akt\u00edvnych bankov\u00fdch obchodov obsahuje prehodnotenie individu\u00e1lneho \u017eiadate\u013ea o
\nakt\u00edvny bankov\u00fd obchod, \u00faverov\u00e9ho limitu na protistranu a zabezpe\u010denia za \u00fa\u010delom zmier\u0148ovania rizika.
\nSkupina pravidelne sleduje v\u00fdvoj portf\u00f3lia akt\u00edvnych bankov\u00fdch obchodov na ro\u010dnej b\u00e1ze, v pr\u00edpade
\npotreby \u010dastej\u0161ie, aby zabezpe\u010dila mo\u017enos\u0165 v\u010dasn\u00e9ho zasiahnutia za \u00fa\u010delom minimaliz\u00e1cie potenci\u00e1lnych
\nriz\u00edk.
\n
\nPre minimaliz\u00e1ciu \u00faverov\u00e9ho rizika pou\u017e\u00edva skupina nasleduj\u00face druhy limitov:
\n\u2022 limity majetkovej anga\u017eovanosti klienta, resp. skupiny hospod\u00e1rsky prepojen\u00fdch os\u00f4b;
\n\u2022 limity na banky;
\n\u2022 cie\u013eov\u00e9 hodnoty pre koncentr\u00e1cie korpor\u00e1tnych obchodov s vy\u0161\u0161\u00edm rizikov\u00fdm profilom;
\n\u2022 cie\u013eov\u00e9 hodnoty pre vybran\u00e9 parametre retailov\u00e9ho portf\u00f3lia.
\n
\nDodr\u017eiavanie limitov a cie\u013eov\u00fdch hodn\u00f4t skupina priebe\u017ene monitoruje, vyhodnocuje a premieta do svojej
\n\u010dinnosti.
\n
\n\n\n\n\n\n\n\n\nNasleduj\u00face tabu\u013eky sumarizuj\u00fa sektorov\u00fa a geografick\u00fa koncentr\u00e1ciu finan\u010dn\u00fdch akt\u00edv v amortizovanej hodnote, finan\u010dn\u00fdch akt\u00edv oce\u0148ovan\u00fdch re\u00e1lnou hodnotu cez
\nostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku a pods\u00favahov\u00e9 expoz\u00edcie (v hrubej hodnote):
\n
\n\n
\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Org\u00e1ny verejnej spr\u00e1vy | \n 758 818 | \n 659 708 | \n 384 | \n 60 384 | \n 87 071 | \n 88 235 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00daverov\u00e9 in\u0161tit\u00facie | \n 56 406 | \n 45 280 | \n 8 755 | \n 13 509 | \n - | \n 4 943 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 korpor\u00e1cie | \n 1 178 | \n 1 239 | \n 211 702 | \n 200 402 | \n 9 331 | \n 19 612 | \n 30 000 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n - | \n - | \n 82 145 | \n 178 999 | \n - | \n - | \n 7 194 | \n 11 601 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| A Po\u013enohospod\u00e1rstvo, lesn\u00edctvo a rybolov | \n - | \n - | \n 8 375 | \n 20 796 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| B \u0164a\u017eba a dob\u00fdvanie | \n - | \n - | \n 10 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| C Priemyseln\u00e1 v\u00fdroba | \n - | \n - | \n 5 654 | \n 14 407 | \n - | \n - | \n 13 | \n 17 | \n 343 | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| D Dod\u00e1vka elektriny, plynu, pary a studen\u00e9ho vzduchu | \n - | \n - | \n 3 079 | \n 2 907 | \n - | \n - | \n 75 | \n 75 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| E Dod\u00e1vka vody | \n - | \n - | \n 212 | \n 585 | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| F Stavebn\u00edctvo | \n - | \n - | \n 8 457 | \n 10 205 | \n - | \n - | \n 59 | \n 352 | \n 12 | \n 101 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| G Ve\u013ekoobchod a maloobchod | \n - | \n - | \n 17 497 | \n 16 284 | \n - | \n - | \n 741 | \n 639 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| H Doprava a skladovanie | \n - | \n - | \n 2 097 | \n 2 051 | \n - | \n - | \n 11 | \n 10 | \n 3 | \n 3 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| I Ubytovacie a stravovacie slu\u017eby | \n - | \n - | \n 2 729 | \n 2 609 | \n - | \n - | \n 5 | \n 33 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J Inform\u00e1cie a komunik\u00e1cia | \n - | \n - | \n 516 | \n 445 | \n - | \n - | \n 912 | \n 2 793 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| K Finan\u010dn\u00e9 a pois\u0165ovacie \u010dinnosti | \n - | \n - | \n 430 | \n 396 | \n - | \n - | \n - | \n 8 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| L \u010cinnosti v oblasti nehnute\u013enost\u00ed | \n - | \n - | \n 19 652 | \n 95 728 | \n - | \n - | \n 5 317 | \n 7 620 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| M Odborn\u00e9, vedeck\u00e9 a technick\u00e9 \u010dinnosti | \n - | \n - | \n 2 364 | \n 6 456 | \n - | \n - | \n 50 | \n 50 | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| N Administrat\u00edvne a podporn\u00e9 slu\u017eby | \n - | \n - | \n 9 908 | \n 5 089 | \n - | \n - | \n 4 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| O Verejn\u00e1 spr\u00e1va a obrana, povinn\u00e9 soci\u00e1lne zabezpe\u010denie | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| P Vzdel\u00e1vanie | \n - | \n - | \n 170 | \n 102 | \n - | \n - | \n 4 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Q Zdravotn\u00edctvo a soci\u00e1lna pomoc | \n - | \n - | \n 78 | \n 68 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| R Umenie, z\u00e1bava a rekre\u00e1cia | \n - | \n - | \n 215 | \n 195 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| S Ostatn\u00e9 \u010dinnosti slu\u017eieb | \n - | \n - | \n 702 | \n 676 | \n - | \n - | \n 3 | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n - | \n - | \n 3 059 134 | \n 2 691 590 | \n - | \n - | \n 66 692 | \n 103 347 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n| tis. eur | \nFinan\u010dn\u00e9 akt\u00edva AC | \n | \n | \n | \nFinan\u010dn\u00e9 akt\u00edva FVOCI | \n | \nPods\u00favaha | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \n\u00davery a preddavky | \n | \nDlhov\u00e9 cenn\u00e9 papiere | \n | \nPoskytnut\u00e9 \u00faverov\u00e9 pr\u00eds\u013euby | \n | \nPoskytnut\u00e9 bankov\u00e9 z\u00e1ruky | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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| Slovensk\u00e1 republika | \n 759 035 | \n 659 483 | \n 3 139 210 | \n 2 865 845 | \n 84 234 | \n 97 850 | \n 73 883 | \n 114 903 | \n 358 | \n 377 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u010cesk\u00e1 republika | \n - | \n - | \n 80 926 | \n 109 162 | \n - | \n - | \n 1 | \n 27 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cyprus | \n - | \n - | \n 47 358 | \n 65 047 | \n - | \n - | \n 30 000 | \n 4 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Luxembursko | \n 1 178 | \n 1 239 | \n 85 304 | \n 92 560 | \n 9 331 | \n 9 569 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Franc\u00fazsko | \n - | \n - | \n 6 755 | \n 9 722 | \n - | \n - | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Holandsko | \n 506 | \n 2 109 | \n 2 001 | \n 2 000 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loty\u0161sko | \n 2 076 | \n 2 102 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Litva | \n 9 853 | \n 9 917 | \n - | \n - | \n 2 837 | \n 2 748 | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Belgicko | \n 10 478 | \n 10 603 | \n 384 | \n 384 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u00cdrsko | \n 10 466 | \n 10 583 | \n 8 | \n 9 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rumunsko | \n 10 099 | \n 10 191 | \n 3 | \n 6 | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Po\u013esko | \n - | \n - | \n 2 | \n 2 | \n - | \n 2 623 | \n - | \n 1 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u0160v\u00e9dsko | \n - | \n - | \n - | \n | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 422 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 krajiny | \n 12 711 | \n - | \n 169 | \n 147 | \n - | \n - | \n 2 | \n 12 | \n - | \n - | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 816 402 | \n 706 227 | \n 3 362 120 | \n 3 144 884 | \n 96 402 | \n 112 790 | \n 103 886 | \n 114 948 | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\nRatingov\u00fd syst\u00e9m
\nSkupina vyu\u017e\u00edva ratingov\u00fd syst\u00e9m na hodnotenie v\u00fdkazov spolo\u010dnost\u00ed. Ratingov\u00fd syst\u00e9m vyhodnocuje
\nkvantitat\u00edvne a kvalitat\u00edvne ukazovatele ekonomick\u00fdch \u010dinnost\u00ed (napr. ukazovate\u013e likvidity, rentability,
\nzadl\u017eenia at\u010f.) a porovn\u00e1va ich na subjekt\u00edvne hodnotenia klienta zo strany skupiny. Skupina zarad\u00ed klienta
\ndo stup\u0148a ratingu od najlep\u0161ieho po najhor\u0161ieho, pri\u010dom najhor\u0161\u00ed stupe\u0148 znamen\u00e1 najvy\u0161\u0161iu
\npravdepodobnos\u0165 zlyhania klienta. Skupina m\u00e1 vytvoren\u00fd proces stanovenia a pravidelnej aktualiz\u00e1cie
\nratingu a proces kontroly pride\u013eovania ratingu vo vn\u00fatorn\u00fdch predpisoch.
\n
\nSkupina vyu\u017e\u00edva intern\u00e9 ratingy ktor\u00e9 zoh\u013ead\u0148uj\u00fa pravdepodobnos\u0165 zlyhania individu\u00e1lnych protistr\u00e1n, pri\u010dom
\nintern\u00e9 ratingov\u00e9 modely s\u00fa prisp\u00f4soben\u00e9 r\u00f4znym skupin\u00e1m protistr\u00e1n. Do ratingov\u00e9ho syst\u00e9mu vstupuj\u00fa
\ninform\u00e1cie \u0161pecifick\u00e9 pre dl\u017en\u00edka a samotn\u00fd obchod v \u010dase hodnotenia obchodu (ako napr\u00edklad dostupn\u00fd
\npr\u00edjem, zabezpe\u010denie poh\u013ead\u00e1vky, obrat a typ odvetvia). Tieto inform\u00e1cie s\u00fa doplnen\u00e9 extern\u00fdmi d\u00e1tami
\nako napr\u00edklad d\u00e1tami z \u00faverov\u00fdch registrov v pr\u00edpade retailov\u00fdch klientov. \u010ealej syst\u00e9m umo\u017e\u0148uje
\nzapracova\u0165 do v\u00fdsledn\u00e9ho ratingu aj odborn\u00fd odhad, \u010d\u00edm mo\u017eno zoh\u013eadni\u0165 inform\u00e1cie, ktor\u00e9 nie s\u00fa
\nzachyten\u00e9 v ostatn\u00fdch vstupn\u00fdch d\u00e1tach.
\n
\nRatingov\u00e9 modely s\u00fa pravidelne validovan\u00e9 a kalibrovan\u00e9, aby zoh\u013ead\u0148ovali najnov\u0161ie o\u010dak\u00e1vania
\nvypl\u00fdvaj\u00face z pozorovan\u00fdch zlyhan\u00ed.
\n
\nNasleduj\u00faca tabu\u013eka zobrazuje priradenie extern\u00fdch a intern\u00fdch ratingov k jednotliv\u00fdm stup\u0148om kreditn\u00e9ho
\nrizika:
\n
\n\n
\n\n\n| Kreditn\u00e9 riziko | \n Extern\u00fd rating Moody\u00b4s | \n Intern\u00fd rating korpor\u00e1t | \nIntern\u00fd rating retail | \n1YPD | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| N\u00edzke kreditn\u00e9 riziko | \nAaa-Aa3 | \n1 \u2013 3 | \n A1 \u2013 A3 | \n0,20 % \u2013 1,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nA1-A3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBaa1-Baa3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \nBa1-Ba2 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nBa3 | \n4A \u2013 5C | \n B1 \u2013 C1 | \n2,00 % \u2013 8,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nB1-B3 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \nCaa1 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCaa2-Caa3 | \n6 \u2013 8 | \n C2 \u2013 C3 | \n12,00 % \u2013 35,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \nCa-C | \n | \n D \u2013 F | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \nD | \n9 \u2013 10 | \n Default | \n100 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\nOce\u0148ovanie o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t
\nIFRS 9 Finan\u010dn\u00e9 n\u00e1stroje stanovuje trojstup\u0148ov\u00fd model znehodnotenia zalo\u017een\u00fd na zmene \u00faverovej kvality
\nod prvotn\u00e9ho vyk\u00e1zania:
\n\u2022 Stupe\u0148 1: Finan\u010dn\u00fd n\u00e1stroj, ktor\u00fd nie je znehodnoten\u00fd pri prvotnom vyk\u00e1zan\u00ed, je zaraden\u00fd do stup\u0148a 1
\na jeho \u00faverov\u00e9 riziko je priebe\u017ene monitorovan\u00e9 skupinou. Sem s\u00fa zaraden\u00e9 aj v\u0161etky finan\u010dn\u00e9
\nn\u00e1stroje, u ktor\u00fdch nedo\u0161lo od momentu prvotn\u00e9ho vyk\u00e1zania k v\u00fdznamn\u00e9mu n\u00e1rastu \u00faverov\u00e9ho
\nrizika.
\n\u2022 Stupe\u0148 2: V pr\u00edpade identifik\u00e1cie v\u00fdrazn\u00e9ho zv\u00fd\u0161enia \u00faverov\u00e9ho rizika (\u201eSICR\u201c) od prvotn\u00e9ho vyk\u00e1zania
\nalebo ak skupina nem\u00e1 inform\u00e1cie o ratingu pri prvotnom vyk\u00e1zan\u00ed, finan\u010dn\u00e9 akt\u00edvum je presunut\u00e9 do
\nstup\u0148a 2, av\u0161ak st\u00e1le sa nepoklad\u00e1 za \u00faverovo znehodnoten\u00e9.
\n\u2022 Stupe\u0148 3: Ak je finan\u010dn\u00fd n\u00e1stroj \u00faverovo znehodnoten\u00fd, je presunut\u00fd do stup\u0148a 3.
\n
\nECL finan\u010dn\u00fdch akt\u00edv v stupni 1 je oce\u0148ovan\u00e9 v hodnote rovnaj\u00facej sa tej \u010dasti o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch
\nstr\u00e1t po\u010das celej \u017eivotnosti vypl\u00fdvaj\u00face z pr\u00edpadov zlyhania, ku ktor\u00fdm m\u00f4\u017ee potenci\u00e1lne d\u00f4js\u0165 po\u010das
\nnasleduj\u00facich 12 mesiacov od d\u00e1tumu vykazovania. ECL akt\u00edv v stupni 2 alebo stupni 3 je oce\u0148ovan\u00e9 na
\nz\u00e1klade o\u010dak\u00e1van\u00fdch \u00faverov\u00fdch str\u00e1t po\u010das celej \u017eivotnosti. Skupina m\u00e1 zadefinovan\u00e9 n\u00e1pravn\u00e9 obdobie
\npre n\u00e1vrat zo stup\u0148a 3 do stup\u0148a 2 a zo stup\u0148a 2 do stup\u0148a 1. Priamy presun stup\u0148a 3 do stup\u0148a 1 nie je
\npovolen\u00fd, s v\u00fdnimkou \u00faverov vo\u010di fyzick\u00fdm osob\u00e1m bez forbearance pr\u00edznaku.
\n
\nK\u00fapen\u00e9 alebo vzniknut\u00e9 \u00faverovo znehodnoten\u00e9 finan\u010dn\u00e9 akt\u00edva (\u201ePOCI\u201c) s\u00fa tak\u00e9 finan\u010dn\u00e9 akt\u00edva, ktor\u00e9 s\u00fa
\n\u00faverovo znehodnoten\u00e9 pri prvotnom vyk\u00e1zan\u00ed. ECL k nim je v\u017edy oce\u0148ovan\u00e9 na z\u00e1klade celo\u017eivotnej straty.
\n
\nV\u0161eobecn\u00fd pr\u00edstup pri oce\u0148ovan\u00ed ECL je, \u017ee by mal bra\u0165 do \u00favahy inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nSkupina stanovila \u00farove\u0148 v\u00fdznamnosti vo v\u00fd\u0161ke 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil 31. decembra 2025: 300 tis.
\neur). Finan\u010dn\u00e9 akt\u00edva s expoz\u00edciou rovnou alebo vy\u0161\u0161ou ako 300 tis. eur (za rok, ktor\u00fd sa skon\u010dil
\n31. decembra 2024: 300 tis. eur) sa pri zara\u010fovan\u00ed do stup\u0148ov posudzuj\u00fa individu\u00e1lne pri zara\u010fovan\u00ed do
\njednotliv\u00fdch stup\u0148ov.
\n
\nRovnak\u00fd pr\u00edstup sa pou\u017e\u00edva pri oce\u0148ovan\u00ed rezerv k pods\u00favahov\u00fdm expoz\u00edci\u00e1m vypl\u00fdvaj\u00facim z poskytnut\u00fdch
\n\u00faverov\u00fdch a ostatn\u00fdch pr\u00eds\u013eubov a z\u00e1ruk.
\n
\nK\u013e\u00fa\u010dov\u00e9 \u00fasudky a predpoklady prijat\u00e9 skupinou pri rie\u0161en\u00ed po\u017eiadaviek \u0161tandardu s\u00fa uveden\u00e9 v \u010fal\u0161om texte.
\n
\nV\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika
\nSkupina predpoklad\u00e1, \u017ee finan\u010dn\u00e9 akt\u00edvum zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie \u00faverov\u00e9ho rizika, ke\u010f je
\nsplnen\u00e9 jedno alebo viac z nasleduj\u00facich kvantitat\u00edvnych, kvalitat\u00edvnych alebo ochrann\u00fdch krit\u00e9ri\u00ed:
\n
\ni. Kvantitat\u00edvne krit\u00e9ri\u00e1:
\nZost\u00e1vaj\u00face PD po\u010das celej \u017eivotnosti v \u010dase vykazovania vzr\u00e1stlo oproti o\u010dak\u00e1van\u00e9mu zost\u00e1vaj\u00facemu PD
\npo\u010das celej \u017eivotnosti v \u010dase prv\u00e9ho vyk\u00e1zania a prekro\u010dilo pr\u00edslu\u0161n\u00fa hrani\u010dn\u00fa hodnotu.
\n
\nTieto hrani\u010dn\u00e9 hodnoty s\u00fa ur\u010den\u00e9 samostatne pre retailov\u00e9 a korpor\u00e1tne portf\u00f3li\u00e1 na z\u00e1klade posudzovania
\nzmeny PD po\u010das celej \u017eivotnosti, ktor\u00e1 predch\u00e1dzala tomu, aby sa n\u00e1stroj stal probl\u00e9mov\u00fdm.
\n
\nOchrann\u00e9 krit\u00e9rium sa uplatn\u00ed vtedy, a finan\u010dn\u00e9 akt\u00edvum sa pova\u017euje \u017ee zaznamenalo v\u00fdznamn\u00e9 zv\u00fd\u0161enie
\n\u00faverov\u00e9ho rizika, ke\u010f je dl\u017en\u00edk v ome\u0161kan\u00ed so svojimi zmluvn\u00fdmi platbami viac ako 30 dn\u00ed. Skupina nevyu\u017e\u00edva
\nv\u00fdnimku n\u00edzkeho \u00faverov\u00e9ho rizika pri \u017eiadnom finan\u010dnom n\u00e1stroji.
\n
\nPre retailov\u00e9 portf\u00f3li\u00e1 sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n\u2022 zhor\u0161enie intern\u00e9ho ratingu o viac ako jednu ratingov\u00fa triedu na expoz\u00edci\u00e1ch star\u00fdch minim\u00e1lne 12
\nmesiacov;
\n\u2022 forbearance pr\u00edznak.
\n
\nPre korpor\u00e1tne portf\u00f3lia sa uplat\u0148uj\u00fa nasleduj\u00face hrani\u010dn\u00e9 hodnoty:
\n\u2022 zhor\u0161enie intern\u00e9ho ratingu na rating 7 a hor\u0161\u00ed;
\n\u2022 forbearance pr\u00edznak;
\n\u2022 neplnenie finan\u010dn\u00fdch kovenantov.
\n
\nii. Kvalitat\u00edvne krit\u00e9ri\u00e1:
\nSkupina pou\u017e\u00edva nasleduj\u00face indik\u00e1tory s cie\u013eom pos\u00fadenia, \u010di do\u0161lo k SICR:
\n\u2022 dl\u017en\u00edk poru\u0161il finan\u010dn\u00e9 kovenanty alebo zmluvu;
\n\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v prev\u00e1dzkov\u00fdch v\u00fdsledkoch dl\u017en\u00edka;
\n\u2022 negat\u00edvne inform\u00e1cie o dl\u017en\u00edkovi z extern\u00fdch zdrojov;
\n\u2022 v\u00fdznamn\u00e1 nepriazniv\u00e1 zmena v obchodn\u00fdch, finan\u010dn\u00fdch a/alebo hospod\u00e1rskych podmienkach,
\nv ktor\u00fdch dl\u017en\u00edk p\u00f4sob\u00ed;
\n\u2022 v\u00fdznamn\u00e1 zmena v hodnote zabezpe\u010denia (len v pr\u00edpade zabezpe\u010den\u00fdch n\u00e1strojov), \u010do by mohla
\nzv\u00fd\u0161i\u0165 riziko zlyhania;
\n\u2022 skuto\u010dn\u00e1 alebo o\u010dak\u00e1van\u00e1 \u00fa\u013eava, re\u0161trukturaliz\u00e1cia alebo zmena v spl\u00e1tkovom kalend\u00e1ri.
\n
\nZhodnotenie SICR individu\u00e1lne posudzovan\u00fdch expoz\u00edci\u00ed sa vykon\u00e1va na \u00farovni protistrany priebe\u017ene. Krit\u00e9ri\u00e1
\npou\u017e\u00edvan\u00e9 na identifik\u00e1ciu SICR s\u00fa aspo\u0148 raz za rok prehodnocovan\u00e9 z d\u00f4vodu pos\u00fadenia ich vhodnosti.
\n
\n
\nDefin\u00edcia zlyhan\u00fdch a \u00faverovo znehodnoten\u00fdch finan\u010dn\u00fdch akt\u00edv
\nSkupina definuje finan\u010dn\u00e9 akt\u00edvum ako zlyhan\u00e9, ako je to plne v s\u00falade s defin\u00edciou \u00faverov\u00e9ho
\nznehodnotenia, ke\u010f do\u0161lo k jednej alebo viacer\u00fdm udalostiam, ktor\u00e9 maj\u00fa \u0161kodliv\u00fd vplyv na odhadovan\u00e9
\nbud\u00face pe\u0148a\u017en\u00e9 toky tohto finan\u010dn\u00e9ho akt\u00edva.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nRetail:
\n
\ni. Poh\u013ead\u00e1vka je pova\u017eovan\u00e1 za zlyhan\u00fa ak je viac ne\u017e 90 dn\u00ed po term\u00edne splatnosti, pri\u010dom hranica
\nv\u00fdznamnosti je nastaven\u00e1 na 100 eur alebo 1,00 % zo sumy s\u00favahovej anga\u017eovanosti dl\u017en\u00edka na
\ndanej poh\u013ead\u00e1vke.
\nii. \u00daver bol zosplatnen\u00fd.
\niii. Poh\u013ead\u00e1vka je nepovolen\u00fdm debetn\u00fdm zostatkom na osobnom \u00fa\u010dte v pr\u00edpade, \u017ee na \u00fa\u010dte nie je
\nnastaven\u00fd limit povolen\u00e9ho pre\u010derpania.
\niv. Suma zlyhan\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka s ome\u0161kan\u00edm viac ako 90 dn\u00ed prekra\u010duje 20 percent sumy
\nv\u0161etk\u00fdch poh\u013ead\u00e1vok dl\u017en\u00edka.
\nv. Ide o probl\u00e9mov\u00fd \u00faver, na ktor\u00fd bola poskytnut\u00e1 \u00fa\u013eava (forborne non-performing).
\n
\nNon-retail:
\n
\nPosudzovan\u00e9 na z\u00e1klade 2 typov krit\u00e9ri\u00ed:
\n
\ni. Krit\u00e9ri\u00e1, ak s\u00fa skupinou identifikovan\u00e9, poh\u013ead\u00e1vka sa okam\u017eite st\u00e1va zlyhanou:
\n
\n\u2022 Poh\u013ead\u00e1vka, ktor\u00e1 sp\u013a\u0148a prah z\u00e1va\u017enosti, t. j. suma v\u0161etk\u00fdch kreditn\u00fdch z\u00e1v\u00e4zkov dl\u017en\u00edka po
\nterm\u00edne splatnosti vo\u010di banke, materskej spolo\u010dnosti alebo ktorejko\u013evek z jej dc\u00e9rskych
\nspolo\u010dnosti, je v\u00e4\u010d\u0161ia ako 500 eur alebo je v\u00e4\u010d\u0161ia ako 1,00 % z celkov\u00e9ho z\u00e1v\u00e4zku dl\u017en\u00edka,
\npo dobu 90 po sebe nasleduj\u00facich dn\u00ed.
\n\u2022 Dl\u017en\u00edk vyhl\u00e1sil bankrot alebo in\u00fa formu reorganiz\u00e1cie.
\n\u2022 Dl\u017en\u00edk po\u017eiadal banku o \u00fa\u013eavu z ekonomick\u00fdch alebo zmluvn\u00fdch d\u00f4vodov, ktor\u00e9 s\u00favisia s
\nfinan\u010dn\u00fdmi \u0165a\u017ekos\u0165ami dl\u017en\u00edka a zrejm\u00fdm v\u00fdrazn\u00fdm zn\u00ed\u017een\u00edm kvality \u00faveru.
\n\u2022 \u00daver bol zosplatnen\u00fd.
\n\u2022 Pr\u00edpady podvodov.
\n
\nii. Krit\u00e9ria, ktor\u00e9 s\u00fa predmetom kvalifikovan\u00e9ho pos\u00fadenia v skupine, \u010di je poh\u013ead\u00e1vka zlyhan\u00e1:
\n
\n\u2022 Poh\u013ead\u00e1vka je po splatnosti (do 90 dn\u00ed).
\n\u2022 Skupina uzn\u00e1 \u0161pecifick\u00fa \u00fapravu \u00faveru vypl\u00fdvaj\u00facu zo zrejm\u00e9ho v\u00fdrazn\u00e9ho zn\u00ed\u017eenia kvality
\n\u00faveru.
\n\u2022 Pr\u00edznaky znehodnotenia, ktor\u00e9 ved\u00fa k predpokladu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje kreditn\u00e9 z\u00e1v\u00e4zky
\nvo\u010di skupine v plnej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony, ak\u00fdmi je napr\u00edklad
\nrealiz\u00e1cia zabezpe\u010denia.
\n\u2022 V\u00fdznamn\u00e9 znehodnotenie k\u013e\u00fa\u010dov\u00e9ho zabezpe\u010denia \u00faveru.
\n\u2022 Zlyhanie dl\u017en\u00edka v inej finan\u010dnej in\u0161tit\u00facii alebo zlyhanie inej poh\u013ead\u00e1vky toho ist\u00e9ho klienta
\nv skupine.
\n\u2022 Ak\u00e9ko\u013evek in\u00e9 varovn\u00e9 pr\u00edznaky identifikovan\u00e9 v procese monitoringu klienta a
\nanga\u017eovanosti, ktor\u00e9 pod\u013ea hodnotenia banky poved\u00fa k tomu, \u017ee dl\u017en\u00edk nesplat\u00ed svoje
\nkreditn\u00e9 z\u00e1v\u00e4zky vo\u010di skupine v planej v\u00fd\u0161ke a v\u010das bez toho, aby skupina urobila \u00fakony na
\nzabezpe\u010denie n\u00e1vratnosti \u00faveru.
\n
\nInform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165
\nPos\u00fadenie SICR, ako aj v\u00fdpo\u010det ECL, obsahuj\u00fa nasleduj\u00face inform\u00e1cie zameran\u00e9 na bud\u00facnos\u0165 (forward
\nlooking information, FLI):
\n
\ni. Individu\u00e1lne posudzovan\u00e9 expoz\u00edcie
\nVzh\u013eadom na po\u010detnos\u0165 a vysok\u00fa r\u00f4znorodos\u0165 korpor\u00e1tnych expoz\u00edci\u00ed, skupina neidentifikovala spo\u013eahliv\u00fa
\nkorel\u00e1ciu medzi makroekonomick\u00fdmi ukazovate\u013emi a ECL. Pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 pre
\nindividu\u00e1lne posudzovan\u00e9 expoz\u00edcie by viedlo k neobjekt\u00edvnym v\u00fdsledkom vzh\u013eadom na nedostatok
\nspo\u013eahlivej korel\u00e1cie, a preto skupina dospela k z\u00e1veru, \u017ee pou\u017eitie inform\u00e1ci\u00ed zameran\u00fdch na bud\u00facnos\u0165 nie
\nje vhodn\u00e9 pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie. Skupina preto pr\u00edpadn\u00fd vplyv makroekonomick\u00fdch
\nzmien posudzuje na \u00farovni jednotliv\u00fdch \u00faverov pri ich pravidelnom monitorovan\u00ed a ak\u00e9ko\u013evek pr\u00edpadn\u00e9
\nvplyvy s\u00fa zoh\u013eadnen\u00e9 pri modelovan\u00ed o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov.
\n
\nSkupina pravidelne minim\u00e1lne raz ro\u010dne realizuje detailn\u00fd monitoring ka\u017ed\u00e9ho korpor\u00e1tneho klienta. V r\u00e1mci
\ntejto rev\u00edzie sa prehodnocuj\u00fa v\u0161etky aspekty \u00faverov\u00e9 vz\u0165ahu, od posudzovanie obchodn\u00e9ho modelu,
\nfinan\u010dnej situ\u00e1cie, prehodnocovanie zabezpe\u010denie, vyhodnocovanie plnenia zmluvn\u00fdch podmienok.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nii. Portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie
\nSkupina pri pos\u00faden\u00ed v\u00fd\u0161ky o\u010dak\u00e1vanej straty portf\u00f3liov\u00fdch expoz\u00edci\u00ed zoh\u013ead\u0148uje odhadovan\u00e9 bud\u00face
\nekonomick\u00e9 podmienky. Toto je dosiahnut\u00e9 vhodnou \u00fapravou PD hodn\u00f4t prostredn\u00edctvom multiplik\u00e1tora.
\nNastavenie FLI pozost\u00e1va z ur\u010denia hodn\u00f4t dvoch parametrov:
\n
\n\u2022 koeficientu nav\u00fd\u0161enia 12-mesa\u010dn\u00fdch margin\u00e1lnych PD hodn\u00f4t,
\n\u2022 po\u010dtu mesiacov, po\u010das ktor\u00fdch d\u00f4jde k n\u00e1vratu na p\u00f4vodn\u00e9 PD hodnoty.
\n
\nK 31. decembru 2025 nastavenie parametrov FLI pre retailov\u00e9 portf\u00f3liovo posudzovan\u00e9 expoz\u00edcie vych\u00e1dza
\nz predpokladu zhor\u0161enia makroekonomickej situ\u00e1cie na Slovensku. Skupina implementovala Merton-Vasicek
\nmodel na vyhodnotenie v\u00fdznamn\u00fdch makroekonomick\u00fdch vplyvov.
\n
\nSkupina pre \u00fa\u010dely modelovania vplyvu makro premenn\u00fdch na pravdepodobnos\u0165 zlyhania vych\u00e1dza z
\ndostupn\u00fdch \u010dasov\u00fdch radov zverejnen\u00fdch \u0161tatistick\u00fdm \u00faradom SR, ECB a agent\u00farou ARDAL. Konkr\u00e9tne
\nanalyzovan\u00e9 premenn\u00e9 a ich lagging ekvivalenty: nezamestnanos\u0165, infl\u00e1cia, HDP, z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba,
\npriemern\u00e9 kup\u00f3ny \u0161t\u00e1tnych slovensk\u00fdch dlhopisoch pre jednotliv\u00e9 roky, EURIBOR sadzby, dummy premenn\u00e9.
\nNa z\u00e1klade v\u00fdsledkov \u0161tatistick\u00fdch met\u00f3d fin\u00e1lny model obsahuje pr\u00e1ve jednu premenn\u00fa nezamestnanos\u0165.
\nModely s viacer\u00fdmi premenn\u00fdmi a ich interakciami s\u00fa bu\u010f nev\u00fdznamn\u00e9 alebo v\u00fdsledok koeficientov
\npremenn\u00fdch je neinterpretovate\u013en\u00fd pr\u00edpadne kontraintuit\u00edvny.
\n
\nSkupina pou\u017eila v\u00e1\u017een\u00fd priemer miery nezamestnanosti vo v\u00fd\u0161ke 5,97 % na tri scen\u00e1re makroekonomick\u00e9ho
\nv\u00fdvoja s nasleduj\u00facimi vstupn\u00fdmi hodnotami a v\u00e1hami:
\n
\n\n
\n\n\n| \u2022 | \nz\u00e1kladn\u00fd; 80,00 %; 6,10 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \npozit\u00edvny; 10,00 %; 5,20 % | \n\n\n\n\n\n\n\n\n\n
\n\n| \u2022 | \nnegat\u00edvny; 10,00 %; 6,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nV\u00fdsledn\u00fd dopad na pravdepodobnos\u0165 zlyhania spl\u00e1cania pre retailov\u00fdch klientov je relat\u00edvny n\u00e1rast 7,50 %
\npre v\u0161etky retailov\u00e9 ratingov\u00e9 kateg\u00f3rie.
\n
\nSkupina pre v\u00e1\u017een\u00fd priemer cez jednotliv\u00e9 scen\u00e1re pou\u017eila predikcie z\u00e1kladn\u00e9ho scen\u00e1ra z NBS publikovan\u00e9
\nv decembri 2025 a intern\u00e9 odhady premenn\u00fdch pre negat\u00edvny a optimistick\u00fd scen\u00e1r. V\u00fdchodiskom pre
\nnegat\u00edvny scen\u00e1r s\u00fa predov\u0161etk\u00fdm rizikov\u00e9 faktory, ako n\u00e1rast infl\u00e1cie pod tlakom v\u00fdvoja na svetov\u00fdch
\ntrhoch potrav\u00edn a energi\u00ed cez zv\u00fd\u0161enie cien vstupov, preh\u013abenie vojensk\u00fdch konfliktov a nedostato\u010dn\u00e1
\nobnova svetov\u00e9ho obchodu.
\n
\nV\u00fdpo\u010det ECL
\nSkupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\nindividu\u00e1lny odhad pe\u0148a\u017en\u00fdch tokov na \u00farovni expoz\u00edcie. Pri v\u00fdpo\u010dte ECL na portf\u00f3liovom z\u00e1klade sa
\nzoskupia expoz\u00edcie na z\u00e1klade spolo\u010dn\u00fdch rizikov\u00fdch charakterist\u00edk tak, \u017ee rizikov\u00e9 expoz\u00edcie v r\u00e1mci skupiny
\ns\u00fa homog\u00e9nne.
\n
\nZoskupovanie expoz\u00edci\u00ed nasleduje biznisov\u00fd \u00fa\u010del a zoh\u013ead\u0148uje aj rizikov\u00fd poh\u013ead. Samostatn\u00e9 portf\u00f3li\u00e1 s\u00fa
\nvytvoren\u00e9 pre retailov\u00e9 zabezpe\u010den\u00e9 a nezabezpe\u010den\u00e9 \u00favery, pri\u010dom skupina \u010falej vytv\u00e1ra \u010fal\u0161ie portf\u00f3li\u00e1
\npod\u013ea v\u00fd\u0161ky LTV alebo typu produktu. Firemn\u00e9 expoz\u00edcie sa zoskupuj\u00fa najm\u00e4 do spl\u00e1tkov\u00fdch \u00faverov,
\nkontokorentn\u00fdch r\u00e1mcov, z\u00e1ruk a dlhopisov. Ostatn\u00e9 portf\u00f3li\u00e1 predstavuj\u00fa predov\u0161etk\u00fdm money-market
\nexpoz\u00edcie vo\u010di finan\u010dn\u00fdm in\u0161tit\u00faci\u00e1m a \u0161t\u00e1tne dlhopisy.
\n
\ni. Individu\u00e1lny v\u00fdpo\u010det:
\nIndividu\u00e1lny z\u00e1klad na v\u00fdpo\u010det ECL sa pou\u017e\u00edva pre individu\u00e1lne posudzovan\u00e9 expoz\u00edcie v stupni 3.
\n
\nV\u00fdpo\u010det ECL je vo v\u0161eobecnosti zalo\u017een\u00fd na troch scen\u00e1roch (minim\u00e1lne na dvoch scen\u00e1roch) a ka\u017ed\u00e9mu
\nscen\u00e1ru je pridelen\u00e1 ur\u010dit\u00e1 pravdepodobnos\u0165:
\n\u2022 Zmluvn\u00fd scen\u00e1r \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed splatnosti v\u0161etk\u00fdch zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\nv\u010das a v plnej v\u00fd\u0161ke;
\n\u2022 Nepretr\u017eit\u00e1 \u010dinnos\u0165 \u2013 scen\u00e1r zalo\u017een\u00fd na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch tokov
\na pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia;
\n\u2022 Nepokra\u010duj\u00faca \u010dinnos\u0165 \u2013 najhor\u0161\u00ed scen\u00e1r zalo\u017een\u00ed na o\u010dak\u00e1van\u00ed oboch, zmluvn\u00fdch pe\u0148a\u017en\u00fdch
\ntokov a pe\u0148a\u017en\u00fdch tokov z vym\u00e1hania zabezpe\u010denia. V porovnan\u00ed so scen\u00e1rom nepretr\u017eitej
\n\u010dinnosti o\u010dak\u00e1va, skupina ni\u017e\u0161ie hodnoty pe\u0148a\u017en\u00fdch tokov.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nECL sa n\u00e1sledne vypo\u010d\u00edta ako pravdepodobnos\u0165ou v\u00e1\u017een\u00e1 v\u00fd\u0161ka o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch tokov
\nz ka\u017ed\u00e9ho scen\u00e1ra diskontovan\u00e1 p\u00f4vodnou EIR.
\n
\nii. Portf\u00f3liov\u00fd v\u00fdpo\u010det:
\nPre v\u0161etky ostatn\u00e9 pr\u00edpady je na v\u00fdpo\u010det ECL pou\u017eit\u00fd portf\u00f3liov\u00fd z\u00e1klad. Portf\u00f3liov\u00e9 ECL je vypo\u010d\u00edtan\u00e9
\npomocou vzorca ECL = PD x EAD x LGD, kde:
\n\u2022 PD: Pravdepodobnos\u0165 zlyhania. Predstavuje pravdepodobnos\u0165, \u017ee dl\u017en\u00edk nespln\u00ed svoje finan\u010dn\u00e9
\nz\u00e1v\u00e4zky.
\nPD z\u00e1vis\u00ed od ratingu a platia nasleduj\u00face pravidl\u00e1:
\n\u2022 Stupe\u0148 1: pou\u017e\u00edva sa 12 mesa\u010dn\u00e9 PD, t. j. pravdepodobnos\u0165 zlyhania po\u010das nasleduj\u00facich
\n12 mesiacov;
\n\u2022 Stupe\u0148 2: pou\u017e\u00edva sa PD po\u010das celej \u017eivotnosti, t. j. pravdepodobnos\u0165 zlyhania po\u010das celej
\nsplatnosti expoz\u00edcie;
\n\u2022 Stupe\u0148 3: PD sa rovn\u00e1 1, preto\u017ee expoz\u00edcia je u\u017e zlyhan\u00e1.
\n\u2022 EAD: Nezabezpe\u010den\u00e1 expoz\u00edcia v stave zlyhania.
\n\u2022 LGD: Strata v pr\u00edpade zlyhania znamen\u00e1 pomer \u00faverovej straty v pr\u00edpade zlyhania k EAD.
\n
\nSkupina po\u010d\u00edta ECL na individu\u00e1lnom alebo portf\u00f3liovom z\u00e1klade. Individu\u00e1lnym z\u00e1kladom sa rozumie
\nindividu\u00e1lny odhad.
\n
\nAnal\u00fdza citlivosti ECL
\n
\nSkupina pripravuje scen\u00e1re ECL pri zmene parametrov pre portf\u00f3lia retailov\u00fdch \u00faverov. Jedn\u00fdm zo scen\u00e1rov
\nprepo\u010dtov je pos\u00fadenie ECL pri zhor\u0161enej alebo zlep\u0161enej kreditnej kvalite klientov, ktor\u00fa skupina realizuje
\ncez \u00fapravu ratingov klienta. Druh\u00fdm scen\u00e1rom je pos\u00fadenie ECL pri zmene PD a tret\u00edm zo scen\u00e1rov je zmena
\nv LGD parametri.
\n
\nZmeny v kreditnej kvalite klientov
\n
\nScen\u00e1r zhor\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\nECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n\u2022 zhor\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 ni\u017e\u0161ie, pri\u010dom klienti z najhor\u0161ej ratingovej
\n\u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n\u2022 pre klientov, ktor\u00ed sa po zhor\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 1 do Stage 2 je ECL vypo\u010d\u00edtan\u00e1
\nv Stage 2.
\n
\nScen\u00e1r zlep\u0161enia ratingu klienta o 1 ratingov\u00fd stupe\u0148 pre retailov\u00e9 \u00favery za nasledovn\u00fdch predpokladov:
\n
\n\u2022 PD hodnoty sa alokuj\u00fa pod\u013ea ratingov z PD hodn\u00f4t vypo\u010d\u00edtan\u00fdch ku koncu obdobia;
\n\u2022 pre zlyhan\u00e9 expoz\u00edcie a expoz\u00edcie, kde nebolo mo\u017en\u00e9 pos\u00fadi\u0165 ratingov\u00fa \u00farove\u0148, zost\u00e1va prepo\u010det
\nECL rovnak\u00fd ako bol vypo\u010d\u00edtan\u00fd ku koncu obdobia;
\n\u2022 zlep\u0161enie ratingu klienta je realizovan\u00e9 o 1 ratingov\u00fd stupe\u0148 vy\u0161\u0161ie, pri\u010dom klienti z najhor\u0161ej
\nratingovej \u00farovne zost\u00e1vaj\u00fa v rovnakej ratingovej \u00farovni;
\n\u2022 pre klientov, ktor\u00ed sa po zlep\u0161en\u00ed ratingovej \u00farovne dostan\u00fa zo Stage 2 do Stage 1 je ECL vypo\u010d\u00edtan\u00e1
\nv Stage 1.
\n
\n
\nVy\u010d\u00edslenie vplyvu t\u00fdchto scen\u00e1rov na ECL v porovnan\u00ed so skuto\u010dnou hodnotu ECL:
\n
\n\n
\n\n\n| 31.12.2025 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \no 1 ratingov\u00fd stupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 8 283 | \n9,26 % | \n (4 962) | \n-5,54 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 241 | \n36,99 % | \n (124) | \n-19,05 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 1 222 | \n37,19 % | \n (401) | \n-12,21 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 434 | \n 9 746 | \n10,43 % | \n (5 487) | \n-5,87 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n
\n\n\n| 31.12.2024 | \nStav ECL | \nZhor\u0161enie | \n | \nZlep\u0161enie | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \no 1 ratingov\u00fd | \n | \no 1 ratingov\u00fd | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nstupe\u0148 | \n | \nstupe\u0148 | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n7 178 | \n8,87 % | \n(4 242) | \n-5,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n107 | \n24,31 % | \n(53) | \n-12,18 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n2 105 | \n14,18 % | \n(1 076) | \n-7,25 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n96 191 | \n9 390 | \n9,76 % | \n(5 371) | \n-5.58 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\nPri korpor\u00e1tnom portf\u00f3liu prebieha pravideln\u00e9 monitorovanie a individu\u00e1lne posudzovanie na pravidelnej
\nb\u00e1ze. Zara\u010fovanie do pr\u00edslu\u0161n\u00e9ho ratingov\u00e9ho stup\u0148a je taktie\u017e realizovan\u00e9 na individu\u00e1lnej b\u00e1ze pod\u013ea
\nkonkr\u00e9tnej situ\u00e1cie klientov. Korpor\u00e1tne portf\u00f3lio skupiny nevykazuje znaky homog\u00e9nneho portf\u00f3lia. Anal\u00fdza
\ncitlivosti cez zmenu preto neprin\u00e1\u0161a dodato\u010dn\u00e9 relevantn\u00e9 inform\u00e1cie. Pri korpor\u00e1tnych portf\u00f3li\u00e1ch skupina
\nposudzuje citlivos\u0165 na zmenu PD, ktor\u00fa je mo\u017en\u00e9 vidie\u0165 v nasleduj\u00facom texte.
\n
\nZmeny PD
\n
\nPri zmene PD skupina testuje citlivos\u0165 ECL na zmenu PD hodn\u00f4t pri zmene o 10,00 % nahor a nadol. Pri tejto
\nanal\u00fdze nedoch\u00e1dza k zmene zaradenia do Stage.
\n
\nDopady stresovania PD parametrov s\u00fa nasledovn\u00e9:
\n
\n
\n\n
\n\n\n| PD zmena | \n31.12.2025 | \n | \n | \n | \n | \n31.12.2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \nStav ECL | \nN\u00e1rast o 10,00 % | \n | \nPokles o 10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spotrebn\u00e9 \u00favery | \n 89 496 | \n 2 050 | \n2,29 % | \n (2 050) | \n-2,29 % | \n 80 912 | \n 1 708 | \n2,11 % | \n (1 708) | \n-2,11 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n 653 | \n 33 | \n5,05 % | \n (33) | \n-5,05 % | \n 439 | \n 14 | \n3,24 % | \n (14) | \n-3,24 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n 3 285 | \n 166 | \n5,05 % | \n (164) | \n-4,99 % | \n 14 840 | \n 486 | \n3,28 % | \n (486) | \n-3,28 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n 447 | \n 45 | \n10,07 % | \n (45) | \n-10,07 % | \n 1 669 | \n 31 | \n1,85 % | \n (31) | \n-1,85 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 93 881 | \n 2 294 | \n2,44 % | \n (2 292) | \n-2,44 % | \n 97 860 | \n 2 239 | \n2,29 % | \n (2 239) | \n-2,29 % | \n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n
\nZmeny v parametri LGD
\nZmena parametra LGD by mala nasledovn\u00fd dopad na tvorbu opravn\u00fdch polo\u017eiek:
\n\n
\n\n\n| 31.12.2025 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n89 496 | \n5 734 | \n6,41 % | \n(5 727) | \n-6,40 % | \n11 465 | \n12,81 % | \n(11 458) | \n-12,80 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n653 | \n53 | \n8,12 % | \n(54) | \n-8,27 % | \n106 | \n16,23 % | \n(107) | \n-16,39 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n3 285 | \n154 | \n4,69 % | \n(153) | \n-4,66 % | \n307 | \n9,35 % | \n(306) | \n-9,32 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n447 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n93 881 | \n5 941 | \n6,33 % | \n(5 934) | \n-6,32 % | \n11 878 | \n12,65 % | \n(11 871) | \n-12,64 % | \n\n\n\n\n\n\n\n\n\n
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\n\n
\n\n\n| 31.12.2024 | \nStav ECL | \nLGD +5,00 % | \n | \nLGD -5,00 % | \n | \nLGD +10,00 % | \n | \nLGD -10,00 % | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \ntis. eur | \nvplyv v % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Spotrebn\u00e9 \u00favery | \n80 912 | \n5 054 | \n6,25 % | \n(5 049) | \n-6,24 % | \n10 106 | \n12,49 % | \n(10 100) | \n-12,48 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Hypotek\u00e1rne \u00favery | \n439 | \n27 | \n6,22 % | \n(27) | \n-6,21 % | \n55 | \n12,44 % | \n(55) | \n-12,43 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Firemn\u00e9 expoz\u00edcie | \n14 840 | \n447 | \n3,01 % | \n(445) | \n-3,00 % | \n893 | \n6,02 % | \n(891) | \n-6,01 % | \n\n\n\n\n\n\n\n\n\n
\n\n| In\u00e9 | \n1 669 | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n- | \n0,00 % | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n97 860 | \n5 528 | \n5,65 % | \n(5 521) | \n-5,64 % | \n11 054 | \n11,29 % | \n(11 046) | \n-11,29 % | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nHodnoty PD a LGD sa odhaduj\u00fa pomocou \u0161tatistick\u00fdch modelov. Hodnoty PD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
\nmesa\u010dne a odr\u00e1\u017eaj\u00fa zmeny v ECL v jednotliv\u00fdch portf\u00f3li\u00e1ch. Hodnoty LGD sa prepo\u010d\u00edtavaj\u00fa a rekalibruj\u00fa
\nnajmenej raz ro\u010dne. Sp\u00e4tn\u00e9 testovanie parametrov PD a LGD sa vykon\u00e1va ka\u017edoro\u010dne.
\n
\n\n\n\n\n
\n\n\n\n\n\n\nNasleduj\u00face tabu\u013eky sumarizuj\u00fa \u010dlenenie finan\u010dn\u00fdch akt\u00edv a pods\u00favahov\u00fdch expoz\u00edci\u00ed (v hrubej hodnote) pod\u013ea ratingov\u00fdch stup\u0148ov:
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\n\n
\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 815 897 | \n 704 118 | \n- | \n- | \n- | \n- | \n- | \n- | \n815 897 | \n704 118 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \n505 | \n2 109 | \n- | \n- | \n- | \n- | \n- | \n- | \n505 | \n2 109 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n816 402 | \n06 227 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 402 | \n706 227 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n(331) | \n(211) | \n- | \n- | \n- | \n- | \n- | \n- | \n(331) | \n(211) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n816 071 | \n706 016 | \n- | \n- | \n- | \n- | \n- | \n- | \n816 071 | \n706 016 | \n\n\n\n\n\n\n\n\n\n
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\n\n
\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 AC - \u00davery a preddavky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 510 430 | \n 1 438 297 | \n 13 667 | \n 10 361 | \n 6 389 | \n 2 743 | \n - | \n - | \n 1 530 486 | \n 1 451 401 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 1 356 096 | \n 1 202 368 | \n 45 318 | \n 44 809 | \n 23 221 | \n 19 695 | \n 1 107 | \n 458 | \n 1 425 742 | \n 1 267 330 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 101 454 | \n 97 515 | \n 149 229 | \n 168 246 | \n 4 720 | \n 6 294 | \n 4 956 | \n 11 548 | \n 260 359 | \n 283 603 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 134 177 | \n 129 412 | \n 6 166 | \n 6 387 | \n 140 343 | \n 135 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 384 | \n 2 171 | \n 4 162 | \n 3 912 | \n 644 | \n 668 | \n - | \n - | \n 5 190 | \n 6 751 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 2 968 364 | \n 2 740 351 | \n 212 376 | \n 227 328 | \n 169 151 | \n 158 812 | \n 12 229 | \n 18 393 | \n 3 362 120 | \n 3 144 884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka | \n (16 061) | \n (13 782) | \n (11 950) | \n (11 671) | \n (106 786) | \n (101 221) | \n (3 117) | \n (7 276) | \n (137 914) | \n (133 950) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 \u00fa\u010dtovn\u00e1 hodnota | \n 2 952 303 | \n 2 726 569 | \n 200 426 | \n 215 657 | \n 62 365 | \n 57 591 | \n 9 112 | \n 11 117 | \n 3 224 206 | \n 3 010 934 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \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 FVOCI - Dlhov\u00e9 cenn\u00e9 papiere | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 96 402 | \n 102 747 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 102 747 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n - | \n 10 043 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 10 043 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\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| Bez zaradenia | \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 | \n 96 402 | \n 112 790 | \n - | \n - | \n - | \n - | \n - | \n - | \n 96 402 | \n 112 790 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e1 polo\u017eka v OCI | \n (46) | \n (60) | \n - | \n - | \n - | \n - | \n - | \n - | \n (46) | \n (60) | \n\n\n\n\n\n\n\n\n\n
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\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 \u00faverov\u00e9 a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 26 120 | \n 78 152 | \n - | \n - | \n - | \n - | \n - | \n - | \n 26 120 | \n 78 152 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 65 305 | \n 25 980 | \n 4 | \n 16 | \n - | \n - | \n - | \n - | \n 65 309 | \n 25 996 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n 9 004 | \n 7 178 | \n 58 | \n 452 | \n - | \n - | \n - | \n - | \n 9 062 | \n 7 630 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n 382 | \n 2 | \n - | \n - | \n 382 | \n 2 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \n 3 000 | \n 2 793 | \n 13 | \n 375 | \n - | \n - | \n - | \n - | \n 3 013 | \n 3 168 | \n\n\n\n\n\n\n\n\n\n
\n\n| \u00da\u010dtovn\u00e1 hodnota | \n 103 429 | \n 114 103 | \n 75 | \n 843 | \n 382 | \n 2 | \n - | \n - | \n 103 886 | \n 114 948 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 225 | \n 162 | \n 18 | \n 61 | \n 5 | \n - | \n - | \n - | \n 248 | \n 223 | \n\n\n\n\n\n\n\n\n\n
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\n\n
\n\n\n| tis. eur | \nStupe\u0148 1 | \n | \nStupe\u0148 2 | \n | \nStupe\u0148 3 | \n | \nPOCI | \n | \nSpolu | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| N\u00edzke kreditn\u00e9 riziko | \n 1 422 | \n 1 423 | \n - | \n - | \n - | \n - | \n - | \n - | \n 1 422 | \n 1 423 | \n\n\n\n\n\n\n\n\n\n
\n\n| Stredn\u00e9 kreditn\u00e9 riziko | \n 358 | \n 53 | \n - | \n - | \n - | \n - | \n - | \n - | \n 358 | \n 53 | \n\n\n\n\n\n\n\n\n\n
\n\n| Vysok\u00e9 kreditn\u00e9 riziko | \n - | \n 272 | \n - | \n - | \n - | \n - | \n - | \n - | \n - | \n 272 | \n\n\n\n\n\n\n\n\n\n
\n\n| Zlyhan\u00e9 akt\u00edva | \n - | \n - | \n - | \n - | \n - | \n 51 | \n - | \n - | \n - | \n 51 | \n\n\n\n\n\n\n\n\n\n
\n\n| Bez zaradenia | \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 | \n 1 780 | \n 1 748 | \n - | \n - | \n - | \n 51 | \n - | \n - | \n 1 780 | \n 1 799 | \n\n\n\n\n\n\n\n\n\n
\n\n| Rezerva | \n 7 | \n 12 | \n - | \n - | \n - | \n 23 | \n - | \n - | \n 7 | \n 35 | \n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\nPrijat\u00e9 zabezpe\u010denia
\nZa \u00fa\u010delom zn\u00ed\u017eenia \u00faverov\u00e9ho rizika z finan\u010dn\u00fdch akt\u00edv skupina vo v\u0161eobecnosti po\u017eaduje zabezpe\u010denie.
\nSkupina akceptuje nasleduj\u00face formy zabezpe\u010denia:
\n\u2022 hotovos\u0165;
\n\u2022 z\u00e1ruky poskytnut\u00e9 bankami, \u0161t\u00e1tmi alebo renomovan\u00fdmi tret\u00edmi stranami;
\n\u2022 cenn\u00e9 papiere;
\n\u2022 poh\u013ead\u00e1vky;
\n\u2022 nehnute\u013enosti na podnikanie a b\u00fdvanie;
\n\u2022 hmotn\u00e9 akt\u00edva.
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\nOdhady re\u00e1lnych hodn\u00f4t sa zakladaj\u00fa na hodnote zabezpe\u010denia vypracovanej v \u010dase pred poskytnut\u00edm
\nakt\u00edvneho bankov\u00e9ho obchodu a prehodnocuj\u00fa sa na pravidelnej b\u00e1ze. Poh\u013ead\u00e1vky vo\u010di bank\u00e1m nie s\u00fa vo
\nv\u0161eobecnosti zabezpe\u010den\u00e9, okrem cenn\u00fdch papierov, ktor\u00e9 s\u00fa predmetom obr\u00e1ten\u00fdch repo obchodov a
\nv\u00fdpo\u017ei\u010diek cenn\u00fdch papierov.
\n
\nOdhad re\u00e1lnej hodnoty prijat\u00e9ho zabezpe\u010denia (vr\u00e1tane zabezpe\u010denia prijat\u00e9ho v reverzn\u00fdch repo
\nobchodoch) je uveden\u00fd v nasledovnej tabu\u013eke. Hodnota prijat\u00e9ho zabezpe\u010denia je uveden\u00e1 do v\u00fd\u0161ky
\nhrubej hodnoty poh\u013ead\u00e1vky (tzv. n\u00e1rokovate\u013en\u00e1 hodnota).
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nehnute\u013enosti | \n 2 025 935 | \n 1 762 956 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cenn\u00e9 papiere | \n 151 947 | \n 154 768 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 | \n 6 924 | \n 7 989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 184 806 | \n 1 925 713 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nPrijat\u00e9 zabezpe\u010denie pri zlyhan\u00fdch \u00faveroch a preddavkoch v amortizovanej hodnote je nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hrub\u00e1 hodnota | \n 140 996 | \n 136 703 | \n\n\n\n\n\n\n\n\n\n
\n\n| Opravn\u00e9 polo\u017eky | \n (82 734) | \n (84 025) | \n\n\n\n\n\n\n\n\n\n
\n\n| \u010cist\u00e1 hodnota | \n 58 262 | \n 52 678 | \n\n\n\n\n\n\n\n\n\n
\n\n| Hodnota zabezpe\u010denia | \n 17 478 | \n 18 326 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\nPri stanovovan\u00ed realizovate\u013enej hodnoty zabezpe\u010denia vych\u00e1dza skupina najm\u00e4 z nez\u00e1visl\u00fdch znaleck\u00fdch
\nposudkov, ktor\u00e9 koriguj\u00fa bankov\u00ed \u0161pecialisti alebo z vn\u00fatorn\u00fdch hodnoten\u00ed pripraven\u00fdch skupinou.
\nRealizovate\u013en\u00e1 hodnota zabezpe\u010denia sa stanovuje z tejto hodnoty pri pou\u017eit\u00ed korek\u010dn\u00e9ho koeficientu, ktor\u00fd
\nvych\u00e1dza z aktu\u00e1lnej situ\u00e1cie na trhu a ktor\u00fd odr\u00e1\u017ea schopnos\u0165 skupiny realizova\u0165 zabezpe\u010denie v pr\u00edpade
\nn\u00faten\u00e9ho predaja za ni\u017e\u0161iu cenu, ako je cena trhov\u00e1.
\n
\nSkupina minim\u00e1lne jedenkr\u00e1t ro\u010dne aktualizuje hodnoty zabezpe\u010denia a korek\u010dn\u00fdch koeficientov.
\n
\nRozdelenie hypot\u00e9k pod\u013ea kateg\u00f3ri\u00ed LTV sa nach\u00e1dza v nasledovnej tabu\u013eke:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n| LTV < 50% | \n 440 318 | \n 410 952 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 50 - 60% | \n 340 527 | \n 316 723 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 60 - 70% | \n 417 378 | \n 417 420 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 70 - 80% | \n 545 090 | \n 383 304 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 80 - 90% | \n 221 768 | \n 148 740 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV 90 - 100% | \n 38 752 | \n 15 463 | \n\n\n\n\n\n\n\n\n\n
\n\n| LTV > 100% | \n 15 554 | \n 12 197 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 2 019 387 | \n 1 704 799 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\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 hodnota akt\u00edv z\u00edskan\u00fdch nadobudnut\u00edm vlastn\u00edctva kolater\u00e1lu bola k 31. decembru 2025 vo v\u00fd\u0161ke 0 eur
\n(k 31. decembru 2024: 0 eur).
\n
\nVym\u00e1hanie poh\u013ead\u00e1vok
\nSkupina vykon\u00e1va potrebn\u00e9 kroky v r\u00e1mci s\u00fadneho ako aj mimos\u00fadneho procesu s cie\u013eom dosiahnu\u0165
\nmaxim\u00e1lnu n\u00e1vratnos\u0165 zlyhan\u00fdch poh\u013ead\u00e1vok. Osobitne sa realizuj\u00fa \u00fakony k realiz\u00e1cii zabezpe\u010dovac\u00edch
\nin\u0161tit\u00fatov a zastupovania skupiny v pr\u00edpade konkurzn\u00fdch a re\u0161trukturaliza\u010dn\u00fdch konan\u00ed dl\u017en\u00edkov pri zlyhan\u00fdch
\npoh\u013ead\u00e1vkach.
\n
\n\n\n\n\n\n\nV retailovom segmente s\u00fa procesy vym\u00e1hania ome\u0161kan\u00fdch poh\u013ead\u00e1vok nastaven\u00e9 a centr\u00e1lne
\nvykon\u00e1van\u00e9 syst\u00e9mom, ktor\u00fd zabezpe\u010duje komplexn\u00fa evidenciu delikventn\u00fdch poh\u013ead\u00e1vok, pou\u017e\u00edva
\nsegmentovan\u00fa strat\u00e9giu vym\u00e1hania a je zodpovedn\u00fd aj za generovanie front \u00faloh, automatizovan\u00fdch
\ncollections taskov a podobne. Pri vym\u00e1han\u00ed skupina vyu\u017e\u00edva aj formu outsourcingov\u00fdch slu\u017eieb
\nprostredn\u00edctvom inkasn\u00fdch spolo\u010dnost\u00ed.
\n
\nForbearance
\nNasledovn\u00e9 tabu\u013eky zobrazuj\u00fa hrub\u00fa hodnotu a v\u00fd\u0161ku opravnej polo\u017eky finan\u010dn\u00fdch akt\u00edv, na ktor\u00e9 boli
\nuplatnen\u00e9 \u00fa\u013eavy:
\n
\n\n
\n\n\n| 31.12.2025 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 15 704 | \n10 205 | \n39 562 | \n724 | \n9 | \n4 174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n1 726 | \n- | \n123 | \n1 727 | \n- | \n1 480 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n17 430 | \n10 205 | \n39 685 | \n2 451 | \n9 | \n5 654 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n(691) | \n(4 374) | \n(10 884) | \n(88) | \n(6) | \n(1 224) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n(512) | \n- | \n(14) | \n(92) | \n- | \n(1 075) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n(1 203) | \n(4 374) | \n(10 898) | \n(180) | \n(6) | \n(2 299) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| 31.12.2024 | \nDoba odkladu | \nZn\u00ed\u017eenie \u00farokovej sadzby | \nPred\u013a\u017eenie splatnosti | \nZmena spl\u00e1tkov\u00e9ho kalend\u00e1ru | \nOdpustenie dlhu | \nIn\u00e9 opatrenia | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \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 hodnota | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n 11 872 | \n 8 925 | \n 37 525 | \n- | \n - | \n 3 959 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n 4 714 | \n 3 929 | \n 4 015 | \n4 936 | \n - | \n 4 181 | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n 16 586 | \n 12 854 | \n 41 540 | \n4 936 | \n - | \n 8 140 | \n\n\n\n\n\n\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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Dom\u00e1cnosti | \n (1 809) | \n (3 773) | \n (9 118) | \n- | \n - | \n (1 074) | \n\n\n\n\n\n\n\n\n\n
\n\n| Nefinan\u010dn\u00e9 korpor\u00e1cie | \n (962) | \n (64) | \n (151) | \n(238) | \n - | \n (2 280) | \n\n\n\n\n\n\n\n\n\n
\n\n| Spolu | \n (2 771) | \n (3 837) | \n (9 269) | \n(238) | \n - | \n (3 354) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag594": {
"value": "\n35. Riziko likvidity
\n
\nRiziko likvidity vznik\u00e1 z typu financovania aktiv\u00edt skupiny a riadenia jej poz\u00edci\u00ed. Zah\u0155\u0148a tak riziko schopnosti
\nfinancova\u0165 akt\u00edva skupiny n\u00e1strojmi s vhodnou splatnos\u0165ou, ako aj schopnos\u0165 skupiny preda\u0165 akt\u00edva za
\nprijate\u013en\u00fa cenu v prijate\u013enom \u010dasovom horizonte. Pri riaden\u00ed rizika likvidity presadzuje skupina konzervat\u00edvny a
\nobozretn\u00fd pr\u00edstup.
\n
\nSkupina m\u00e1 definovan\u00fa s\u00fastavu limitov a ukazovate\u013eov, ktor\u00e9 sa skladaj\u00fa z nasledovn\u00fdch polo\u017eiek:
\n\u2022 riadenie kr\u00e1tkodobej likvidity \u2013 vykon\u00e1va sa monitorovan\u00edm v\u0161etk\u00fdch splatn\u00fdch z\u00e1v\u00e4zkov
\na poh\u013ead\u00e1vok a plnen\u00edm stanovenej v\u00fd\u0161ky povinn\u00fdch minim\u00e1lnych rezerv;
\n\u2022 riadenie rizika likvidity z dlhodob\u00e9ho h\u013eadiska \u2013 vykon\u00e1va sa predov\u0161etk\u00fdm vyu\u017eit\u00edm met\u00f3dy anal\u00fdzy
\nlikvidnej medzery (rozdelenie akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea splatnosti do ur\u010den\u00fdch p\u00e1siem pod\u013ea
\nsplatnosti). Anal\u00fdza likvidnej medzery berie do \u00favahy model stability vkladov zalo\u017een\u00fd na met\u00f3de
\nLiquidity at Risk ako aj in\u00e9 behavior\u00e1lne predpoklady.
\n
\n\n\n\n\n\nRiadenie rizika likvidity
\nSkupina riadi riziko likvidity s cie\u013eom zaisti\u0165, ak je to mo\u017en\u00e9, dostatok vo\u013en\u00fdch prostriedkov na plnenie splatn\u00fdch
\nz\u00e1v\u00e4zkov v be\u017en\u00fdch, ako aj v nepriazniv\u00fdch, podmienkach bez toho, aby utrpela nepr\u00edpustn\u00e9 straty alebo
\nriskovala po\u0161kodenie reput\u00e1cie skupiny.
\n
\nSkupina financuje svoje akt\u00edva v preva\u017enej miere z prim\u00e1rnych zdrojov. Okrem in\u00e9ho, m\u00e1 skupina otvoren\u00e9
\n\u00faverov\u00e9 linky od nieko\u013ek\u00fdch finan\u010dn\u00fdch in\u0161tit\u00faci\u00ed. Tak je schopn\u00e1 financova\u0165 svoje akt\u00edva aj zo zdrojov
\nz\u00edskan\u00fdch formou \u00faverov a vkladov od in\u00fdch komer\u010dn\u00fdch b\u00e1nk. V pr\u00edpade potreby m\u00e1 skupina v\u010faka
\nvhodnej \u0161trukt\u00fare akt\u00edv k dispoz\u00edcii aj dostato\u010dn\u00fd objem akceptovate\u013en\u00fdch dlhopisov s cie\u013eom z\u00edska\u0165 zdroje
\nprostredn\u00edctvom refinan\u010dn\u00fdch oper\u00e1ci\u00ed organizovan\u00fdch ECB.
\n
\nSkupina monitoruje profil likvidity finan\u010dn\u00fdch akt\u00edv a z\u00e1v\u00e4zkov a detaily ostatn\u00fdch o\u010dak\u00e1van\u00fdch pe\u0148a\u017en\u00fdch
\ntokov plyn\u00facich z bud\u00facich obchodn\u00fdch vz\u0165ahov. Na z\u00e1klade t\u00fdchto inform\u00e1ci\u00ed skupina udr\u017eiava portf\u00f3lio
\nkr\u00e1tkodob\u00fdch likvidn\u00fdch akt\u00edv, ktor\u00e9 tvoria preva\u017ene \u00favery poskytnut\u00e9 bank\u00e1m a ostatn\u00e9 medzibankov\u00e9
\nn\u00e1stroje, s cie\u013eom zaisti\u0165 dostatok likvidity v r\u00e1mci skupiny ako celku.
\n
\nLikviditn\u00e1 poz\u00edcia skupiny sa denne monitoruje a na mesa\u010dnej b\u00e1ze sa realizuje stresov\u00e9 testovanie v r\u00e1mci
\nr\u00f4znych scen\u00e1rov pokr\u00fdvaj\u00facich be\u017en\u00e9 a nepriaznivej\u0161ie trhov\u00e9 podmienky. Skupina m\u00e1 taktie\u017e vypracovan\u00fd
\npohotovostn\u00fd pl\u00e1n a kr\u00edzov\u00fd pl\u00e1n komunik\u00e1cie, ktor\u00e9 popisuj\u00fa z\u00e1sady a postupy na rie\u0161enie mimoriadnych
\nokolnost\u00ed a postupy zabezpe\u010duj\u00face pr\u00edstup k z\u00e1lo\u017en\u00fdm finan\u010dn\u00fdm zdrojom. V\u0161etky procesy a postupy v oblasti
\nriadenia likvidity preveruje a schva\u013euje V\u00fdbor riadenia akt\u00edv a pas\u00edv (\u201eALCO\u201c). Spr\u00e1vy o poz\u00edcii likvidity,
\nvr\u00e1tane v\u0161etk\u00fdch v\u00fdnimiek a n\u00e1pravn\u00fdch opatren\u00ed s\u00fa predkladan\u00e9 V\u00fdboru ALCO aspo\u0148 raz mesa\u010dne. V
\npr\u00edpade ak\u00e9hoko\u013evek prekro\u010denia intern\u00fdch alebo regulat\u00f3rnych likviditn\u00fdch limitov preber\u00e1 zodpovednos\u0165
\nza rie\u0161enie kr\u00edzy Risk v\u00fdbor pod\u013ea kompetenci\u00ed detailne pop\u00edsan\u00fdch v ozdravnom pl\u00e1ne banky.
\n
\n
\nMiera rizika likvidity
\nZ\u00e1kladn\u00fdmi ukazovate\u013emi, ktor\u00e9 skupina pou\u017e\u00edva na riadenie rizika likvidity, s\u00fa:
\n\u2022 ukazovate\u013e prim\u00e1rnej likvidity a liquidity coverage ratio \u2013 sledovanie kr\u00e1tkodobej likvidity pri
\nstresov\u00fdch scen\u00e1roch;
\n\u2022 net stable funding ratio \u2013 sledovanie \u0161truktur\u00e1lnej likvidity (stabiln\u00e9 financovanie);
\n\u2022 anal\u00fdza doby pre\u017eitia v podmienkach stresu.
\n
\nSkupinou o\u010dak\u00e1van\u00e9 pe\u0148a\u017en\u00e9 toky pri niektor\u00fdch akt\u00edvach a pas\u00edvach sa m\u00f4\u017eu v\u00fdrazne odli\u0161ova\u0165 od ich
\nkontraktu\u00e1lnych tokov. Napr\u00edklad pri vkladoch na po\u017eiadanie od klientov (be\u017en\u00e9 \u00fa\u010dty, vkladn\u00e9 kni\u017eky bez
\nv\u00fdpovednej lehoty) skupina o\u010dak\u00e1va, \u017ee ostan\u00fa v skupine dlhodobo, resp. ich hodnota bude v \u010dase st\u00fapa\u0165
\nv d\u00f4sledku prij\u00edmania nov\u00fdch zdrojov. Takisto pri poh\u013ead\u00e1vkach vo\u010di klientom m\u00f4\u017ee zo strany klientov d\u00f4js\u0165 k
\npred\u010dasn\u00e9mu splateniu ich z\u00e1v\u00e4zkov vo\u010di skupine.
\n
\nLiquidity coverage ratio je definovan\u00e9 nariaden\u00edm Eur\u00f3pskeho parlamentu a Rady E\u00da \u010d. 575/2013 ako pomer
\ns\u00fa\u010dtu likvidn\u00fdch akt\u00edv k s\u00fa\u010dtu \u010dist\u00fdch z\u00e1porn\u00fdch pe\u0148a\u017en\u00fdch tokov. Hodnota tohto ukazovate\u013ea nesmie
\nklesn\u00fa\u0165 pod hodnotu 1.
\n
\nHodnota ukazovate\u013ea bola nasledovn\u00e1:
\n
\n\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n3,64 | \n3,36 | \n\n\n\n\n\n\n
\n\n| Priemer za obdobie | \n3,14 | \n3,42 | \n\n\n\n\n\n\n
\n\n| Maximum za obdobie | \n3,64 | \n5,25 | \n\n\n\n\n\n\n
\n\n| Minimum za obdobie | \n2,04 | \n2,51 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\nPo\u017eiadavka na \u010dist\u00e9 stabiln\u00e9 financovanie (Net Stable Funding Ratio) stanoven\u00e1 v \u010dl\u00e1nku 413 ods. 1
\n(nariadenie E\u00da \u010d. 575/2013 z 26. j\u00fana 2013) sa rovn\u00e1 pomeru dostupn\u00e9ho stabiln\u00e9ho financovania in\u0161tit\u00facie
\nk po\u017eadovan\u00e9mu stabiln\u00e9mu financovaniu in\u0161tit\u00facie. Hodnota ukazovate\u013ea nesmie klesn\u00fa\u0165 pod 1.
\n
\nHodnota ukazovate\u013ea bola nasledovn\u00e1:
\n
\n\n
\n\n\n | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Koniec obdobia | \n 1,52 | \n1.45 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nNasleduj\u00faca tabu\u013eka uv\u00e1dza preh\u013ead o rozdelen\u00ed akt\u00edv a z\u00e1v\u00e4zkov pod\u013ea ich zmluvnej zostatkovej splatnosti
\nna kr\u00e1tkodob\u00e9 (so splatnos\u0165ou do 1 roka) a dlhodob\u00e9 (so splatnos\u0165ou nad 1 rok):
\n
\n\n
\n\n\n| tis. eur | \n31. december 2025 | \n | \n | \n31. december 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \nKr\u00e1tkodob\u00e9 | \nDlhodob\u00e9 | \nSpolu | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Akt\u00edva | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Peniaze a \u00fa\u010dty v centr\u00e1lnych bank\u00e1ch a ostatn\u00e9 vklady splatn\u00e9 na po\u017eiadanie | \n 173 294 | \n - | \n 173 294 | \n 528 100 | \n - | \n 528 100 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva dr\u017ean\u00e9 na obchodovanie | \n - | \n - | \n - | \n 17 | \n - | \n 17 | \n\n\n\n\n\n\n
\n\n| Neobchodn\u00e9 finan\u010dn\u00e9 akt\u00edva povinne oce\u0148ovan\u00e9 FVPL | \n 350 | \n 32 334 | \n 32 684 | \n 335 | \n 141 925 | \n 142 260 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 FVOCI | \n - | \n 96 402 | \n 96 402 | \n 17 609 | \n 95 181 | \n 112 790 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 akt\u00edva oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 479 537 | \n 3 581 724 | \n 4 061 261 | \n 459 107 | \n 3 280 436 | \n 3 739 543 | \n\n\n\n\n\n\n
\n\n| Dlhov\u00e9 cenn\u00e9 papiere | \n 61 838 | \n 754 233 | \n 816 071 | \n 66 459 | \n 639 557 | \n 706 016 | \n\n\n\n\n\n\n
\n\n| \u00davery a preddavky | \n 397 939 | \n 2 826 267 | \n 3 224 206 | \n 370 055 | \n 2 640 879 | \n 3 010 934 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 akt\u00edva | \n 19 760 | \n 1 224 | \n 20 984 | \n 22 593 | \n - | \n 22 593 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 4 577 | \n 4 577 | \n 149 | \n 4 784 | \n 4 933 | \n\n\n\n\n\n\n
\n\n| Invest\u00edcie do dc\u00e9rskych spolo\u010dnost\u00ed, spolo\u010dn\u00fdch podnikov a pridru\u017een\u00fdch podnikov | \n - | \n 969 | \n 969 | \n - | \n 900 | \n 900 | \n\n\n\n\n\n\n
\n\n| Hmotn\u00e9 akt\u00edva | \n - | \n 36 720 | \n 36 720 | \n - | \n 44 222 | \n 44 222 | \n\n\n\n\n\n\n
\n\n| Nehmotn\u00e9 akt\u00edva | \n - | \n 49 254 | \n 49 254 | \n - | \n 49 060 | \n 49 060 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n 26 771 | \n - | \n 26 771 | \n 6 194 | \n - | \n 6 194 | \n\n\n\n\n\n\n
\n\n| Odlo\u017een\u00e9 da\u0148ov\u00e9 poh\u013ead\u00e1vky | \n - | \n 38 967 | \n 38 967 | \n - | \n 29 223 | \n 29 223 | \n\n\n\n\n\n\n
\n\n| In\u00e9 akt\u00edva | \n 12 626 | \n - | \n 12 626 | \n 23 769 | \n - | \n 23 769 | \n\n\n\n\n\n\n
\n\n| Spolu akt\u00edva | \n 692 578 | \n 3 840 947 | \n 4 533 525 | \n 1 035 280 | \n 3 645 731 | \n 4 681 011 | \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 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky dr\u017ean\u00e9 na obchodovanie | \n 6 | \n - | \n 6 | \n 50 | \n - | \n 50 | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 3 567 125 | \n 437 270 | \n 4 004 395 | \n 3 507 061 | \n 587 079 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 3 514 756 | \n 227 089 | \n 3 741 845 | \n 3 360 326 | \n 403 598 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n 188 833 | \n 188 895 | \n 138 688 | \n 156 449 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 52 307 | \n 21 348 | \n 73 655 | \n 8 047 | \n 27 032 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 4 854 | \n 20 366 | \n 25 220 | \n 4 451 | \n 25 700 | \n 30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 947 | \n 3 648 | \n 4 595 | \n 49 | \n 5 808 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Rezervy | \n 403 | \n - | \n 403 | \n 371 | \n - | \n 371 | \n\n\n\n\n\n\n
\n\n| Splatn\u00e9 da\u0148ov\u00e9 z\u00e1v\u00e4zky | \n 1 575 | \n - | \n 1 575 | \n 3 995 | \n - | \n 3 995 | \n\n\n\n\n\n\n
\n\n| In\u00e9 z\u00e1v\u00e4zky | \n 25 466 | \n - | \n 25 466 | \n 26 027 | \n - | \n 26 027 | \n\n\n\n\n\n\n
\n\n| Spolu z\u00e1v\u00e4zky | \n 3 595 522 | \n 440 918 | \n 4 036 440 | \n 3 537 553 | \n 592 887 | \n 4 130 440 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nSkupina monitoruje zostatkov\u00fa dobu splatnosti na z\u00e1klade predpokladanej obnovy alebo o\u010dak\u00e1vanej
\nsplatnosti jednotliv\u00fdch polo\u017eiek majetku a z\u00e1v\u00e4zkov. Historick\u00e1 sk\u00fasenos\u0165 ukazuje, \u017ee kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky s\u00fa
\nzvy\u010dajne prolongovan\u00e9, resp. ich objem v \u010dase rastie. Splatnos\u0165 t\u00fdchto z\u00e1v\u00e4zkov je ur\u010den\u00e1 v rozmedz\u00ed 1 a\u017e
\n10 rokov, a to na z\u00e1klade ich volatility a vyu\u017eit\u00edm \u0161tatistick\u00fdch modelov.
\n
\n\n\n\nNasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a pods\u00favahov\u00fdch
\nfinan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov. Pe\u0148a\u017en\u00e9 toky s\u00fa uveden\u00e9 v nediskontovanej hodnote
\nv obdob\u00ed ich najskor\u0161ej zmluvnej splatnosti. Re\u00e1lne pe\u0148a\u017en\u00e9 toky sa m\u00f4\u017eu l\u00ed\u0161i\u0165 od tejto anal\u00fdzy.
\n
\n\n
\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \nhodnota | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 936 540 | \n637 344 | \n415 416 | \n33 318 | \n4 022 618 | \n4 004 395 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 888 153 | \n633 322 | \n209 212 | \n28 610 | \n3 759 297 | \n3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n62 | \n- | \n188 833 | \n- | \n188 895 | \n188 895 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n48 325 | \n4 022 | \n17 371 | \n4 708 | \n74 426 | \n73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 308 | \n3 857 | \n16 389 | \n4 708 | \n26 262 | \n25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n370 | \n577 | \n3 648 | \n- | \n4 595 | \n4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 936 910 | \n637 921 | \n419 064 | \n33 318 | \n4 027 213 | \n4 008 990 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 | \n2 946 039 | \n567 970 | \n569 262 | \n33 767 | \n4 117 038 | \n4 094 140 | \n\n\n\n\n\n\n
\n\n| v amortizovanej hodnote | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Vklady | \n2 940 633 | \n424 671 | \n393 759 | \n25 587 | \n3 784 650 | \n3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 | \n- | \n138 688 | \n156 449 | \n- | \n295 137 | \n295 137 | \n\n\n\n\n\n\n
\n\n| papiere | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n5 406 | \n4 611 | \n19 054 | \n8 180 | \n37 251 | \n35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n1 407 | \n4 124 | \n18 613 | \n8 180 | \n32 324 | \n30 151 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n- | \n49 | \n5 064 | \n744 | \n5 857 | \n5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n2 946 039 | \n568 019 | \n574 326 | \n34 511 | \n4 122 895 | \n4 099 997 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nZmluvn\u00e9 | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \npe\u0148a\u017en\u00e9 toky | \n hodnota celkom | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \ncelkom | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nNasledovn\u00e1 tabu\u013eka predstavuje anal\u00fdzu splatnosti vysoko likvidn\u00fdch akt\u00edv, ktor\u00e9 skupina pou\u017e\u00edva na riadenie
\nlikvidity:
\n
\n\n
\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \n | \ncelkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Mince a bankovky | \n34 899 | \n- | \n- | \n- | \n34 899 | \n\n\n\n\n\n\n
\n\n| \u010cerpate\u013en\u00e9 rezervy v centr\u00e1lnej | \n33 557 | \n- | \n- | \n- | \n33 557 | \n\n\n\n\n\n\n
\n\n| banke | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne 1 | \n11 114 | \n49 620 | \n317 924 | \n353 460 | \n732 118 | \n\n\n\n\n\n\n
\n\n| Obchodovate\u013en\u00e9 akt\u00edva \u00farovne | \n- | \n10 896 | \n- | \n- | \n10 896 | \n\n\n\n\n\n\n
\n\n| 2A | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n79 570 | \n60 516 | \n317 924 | \n353 460 | \n811 470 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\nNasleduj\u00face tabu\u013eky zobrazuj\u00fa anal\u00fdzu o\u010dak\u00e1vanej zostatkovej doby splatnosti nederiv\u00e1tov\u00fdch a
\npods\u00favahov\u00fdch finan\u010dn\u00fdch z\u00e1v\u00e4zkov a zabezpe\u010dovac\u00edch deriv\u00e1tov.
\n
\n\n\n\n\n
\n\n\n| tis. eur | \nMenej ako 3 mesiace | \n3 mesiace a\u017e 1 rok | \n1-5 rokov | \nViac ako 5 rokov | \nPe\u0148a\u017en\u00e9 toky celkom | \n\u00da\u010dtovn\u00e1 hodnota celkom | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 494 429 | \n 704 347 | \n 1 881 691 | \n 942 151 | \n 4 022 618 | \n 4 004 395 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 446 042 | \n 700 325 | \n 1 675 487 | \n 937 443 | \n 3 759 297 | \n 3 741 845 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n 62 | \n - | \n 188 833 | \n - | \n 188 895 | \n 188 895 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 48 325 | \n 4 022 | \n 17 371 | \n 4 708 | \n 74 426 | \n 73 655 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 308 | \n 3 857 | \n 16 389 | \n 4 708 | \n 26 262 | \n 25 220 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n 370 | \n 577 | \n 3 648 | \n - | \n 4 595 | \n 4 595 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 494 799 | \n 704 924 | \n 1 885 339 | \n 942 151 | \n 4 027 213 | \n 4 008 990 | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Finan\u010dn\u00e9 z\u00e1v\u00e4zky oce\u0148ovan\u00e9 v amortizovanej hodnote | \n 538 033 | \n 772 555 | \n 1 790 115 | \n 1 016 156 | \n 4 116 859 | \n 4 094 140 | \n\n\n\n\n\n\n
\n\n| Vklady | \n 532 934 | \n 629 256 | \n 1 614 484 | \n 1 007 976 | \n 3 784 650 | \n 3 763 924 | \n\n\n\n\n\n\n
\n\n| Emitovan\u00e9 dlhov\u00e9 cenn\u00e9 papiere | \n - | \n 138 688 | \n 156 449 | \n - | \n 295 137 | \n 295 137 | \n\n\n\n\n\n\n
\n\n| Ostatn\u00e9 finan\u010dn\u00e9 z\u00e1v\u00e4zky | \n 5 099 | \n 4 611 | \n 19 182 | \n 8 180 | \n 37 072 | \n 35 079 | \n\n\n\n\n\n\n
\n\n| z toho l\u00edzingov\u00e9 z\u00e1v\u00e4zky | \n 1 407 | \n 4 124 | \n 18 741 | \n 8 180 | \n 32 452 | \n 32 597 | \n\n\n\n\n\n\n
\n\n| Zabezpe\u010dovacie deriv\u00e1ty | \n - | \n 49 | \n 5 064 | \n 744 | \n 5 857 | \n 5 857 | \n\n\n\n\n\n\n
\n\n| Spolu | \n 538 033 | \n 772 604 | \n 1 795 179 | \n 1 016 900 | \n 4 122 716 | \n 4 099 997 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \nMenej ako 3 | \n3 mesiace a\u017e 1 | \n1-5 rokov | \nViac ako 5 | \nPe\u0148a\u017en\u00e9 toky | \n\u00da\u010dtovn\u00e1 | \n\n\n\n\n\n\n
\n\n | \nmesiace | \nrok | \n | \nrokov | \ncelkom | \nhodnota celkom | \n\n\n\n\n\n\n
\n\n| 31. december 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n103 886 | \n- | \n- | \n- | \n103 886 | \n103 886 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n12 | \n1 764 | \n3 | \n1 780 | \n1 780 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n103 887 | \n12 | \n1 764 | \n3 | \n105 666 | \n105 666 | \n\n\n\n\n\n\n
\n\n| 31. december 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 \u00faverov\u00e9 | \n114 948 | \n- | \n- | \n- | \n114 948 | \n114 948 | \n\n\n\n\n\n\n
\n\n| a ostatn\u00e9 pr\u00eds\u013euby | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Poskytnut\u00e9 finan\u010dn\u00e9 | \n1 | \n50 | \n1 745 | \n3 | \n1 799 | \n1 799 | \n\n\n\n\n\n\n
\n\n| z\u00e1ruky | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Spolu | \n114 949 | \n50 | \n1 745 | \n3 | \n116 747 | \n116 747 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag178": {
"value": "\n36. Trhov\u00e9 riziko
\n
\nTrhov\u00e9 riziko je riziko, ktor\u00e9 znamen\u00e1, \u017ee zmeny trhov\u00fdch cien, ako s\u00fa \u00farokov\u00e9 miery, ceny akci\u00ed, dev\u00edzov\u00e9
\nkurzy a \u00faverov\u00e9 mar\u017ee \u2013 credit spread (nevz\u0165ahuj\u00face sa na zmeny \u00faverovej klasifik\u00e1cie dl\u017en\u00edka/emitenta)
\novplyvnia v\u00fdnosy skupiny alebo hodnotu finan\u010dn\u00fdch n\u00e1strojov vo vlastn\u00edctve skupiny. \u00dalohou riadenia
\ntrhov\u00e9ho rizika je riadi\u0165 a kontrolova\u0165 mieru trhov\u00e9ho rizika v akceptovate\u013en\u00fdch medziach a optimalizova\u0165
\nn\u00e1vratnos\u0165 pri danom riziku.
\n
\nSkupina rozde\u013euje mieru vystavenia trhov\u00e9mu riziku medzi obchodovate\u013en\u00e9 a neobchodovate\u013en\u00e9 portf\u00f3li\u00e1.
\nPortf\u00f3li\u00e1 na obchodovanie zah\u0155\u0148aj\u00fa vlastn\u00e9 poz\u00edcie a spolu s finan\u010dn\u00fdmi akt\u00edvami a z\u00e1v\u00e4zkami sa oce\u0148uj\u00fa
\nna re\u00e1lnu hodnotu.
\n
\nNosite\u013eom kone\u010dnej pr\u00e1vomoci v oblasti trhov\u00e9ho rizika je V\u00fdbor ALCO. \u010clenovia V\u00fdboru ALCO s\u00fa
\nzodpovedn\u00ed za rozhodnutia v oblasti riadenia trhov\u00fdch riz\u00edk.
\n
\n
\nRiadenie trhov\u00fdch riz\u00edk
\nLimity, ukazovatele a met\u00f3dy riadenia akciov\u00e9ho rizika sa definuj\u00fa a ur\u010duj\u00fa v s\u00falade so z\u00e1sadami pop\u00edsan\u00fdmi
\nv Strat\u00e9gii riadenia trhov\u00e9ho rizika, ktor\u00fa schva\u013euje predstavenstvo. Pri riaden\u00ed trhov\u00e9ho rizika sa vyu\u017e\u00edvaj\u00fa
\nnasleduj\u00face limity, ukazovatele a met\u00f3dy identifik\u00e1cie, merania a sledovania trhov\u00e9ho rizika:
\n\u2022 otvoren\u00e1 poz\u00edcia v jednotliv\u00fdch finan\u010dn\u00fdch n\u00e1strojoch;
\n\u2022 Value at Risk;
\n\u2022 Expected shortfall;
\n\u2022 Basis point value;
\n\u2022 Credit spread risk in banking book - CSRBB;
\n\u2022 anal\u00fdza \u00farokovej medzery;
\n\u2022 zmena ekonomickej hodnoty kapit\u00e1lu \u0394EVE;
\n
\n\n\n\u2022 zmena \u010dist\u00e9ho \u00farokov\u00e9ho pr\u00edjmu \u0394NII;
\n\u2022 Stop loss limit pre obchodn\u00fa knihu;
\n\u2022 stresov\u00e9 testovanie;
\n\u2022 reverzn\u00e9 stresov\u00e9 testovanie.
\n
\nZ\u00e1kladn\u00fdm n\u00e1strojom, ktor\u00fd sa pou\u017e\u00edva na meranie a kontrolu miery trhov\u00e9ho rizika v r\u00e1mci bankov\u00fdch
\nportf\u00f3li\u00ed, je Value at Risk (VaR). VaR portf\u00f3lia je odhadovan\u00e1 strata vznikaj\u00faca z portf\u00f3lia za ur\u010dit\u00fa dobu (dobu
\ndr\u017eania), ktor\u00e1 vypl\u00fdva z nepriazniv\u00e9ho pohybu na trhu so \u0161pecifikovanou pravdepodobnos\u0165ou (interval
\nspo\u013eahlivosti). Model VaR pou\u017e\u00edvan\u00fd skupinou sa zaklad\u00e1 na intervale spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % pri dobe
\ndr\u017eania 1 de\u0148. Pou\u017e\u00edvan\u00fd model VaR sa zaklad\u00e1 na met\u00f3de historickej simul\u00e1cie. Model vytv\u00e1ra viacero
\nhodnovern\u00fdch bud\u00facich scen\u00e1rov pre pohyb trhov\u00fdch cien na z\u00e1klade trhov\u00fdch \u00fadajov z
\npredch\u00e1dzaj\u00facich obdob\u00ed a pozorovan\u00fdch vz\u0165ahov medzi rozdielnymi trhmi a cenami.
\n
\nNapriek tomu, \u017ee VaR je d\u00f4le\u017eit\u00fd n\u00e1stroj na meranie trhov\u00e9ho rizika, predpoklady, z ktor\u00fdch model vych\u00e1dza,
\ns\u00fa zdrojom viacer\u00fdch obmedzen\u00ed:
\n\u2022 Doba dr\u017eania predpoklad\u00e1, \u017ee po\u010das nej je mo\u017en\u00e9 zabezpe\u010di\u0165 alebo preda\u0165 poz\u00edcie. Tento
\npredpoklad sa pova\u017euje za realistick\u00fd vo v\u00e4\u010d\u0161ine pr\u00edpadov, ale nemus\u00ed by\u0165 pravdiv\u00fd v situ\u00e1cii v\u00e1\u017enej
\nnelikvidnosti trhu po\u010das dlh\u0161ej doby.
\n\u2022 Interval spo\u013eahlivosti vo v\u00fd\u0161ke 99,00 % neodr\u00e1\u017ea straty, ktor\u00e9 m\u00f4\u017eu vznikn\u00fa\u0165 mimo tohto intervalu. V
\nr\u00e1mci tohto modelu existuje jednopercentn\u00e1 pravdepodobnos\u0165, \u017ee straty m\u00f4\u017eu presiahnu\u0165 o\u010dak\u00e1van\u00fa
\nhodnotu VaR. Na zmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Expected shortfall, ktor\u00e9ho
\npomocou monitoruje mo\u017en\u00fa v\u00fd\u0161ku str\u00e1t mimo nastaven\u00e9ho intervalu spo\u013eahlivosti.
\n\u2022 VaR sa po\u010d\u00edta na konci obchodovacieho d\u0148a a neodr\u00e1\u017ea mieru rizika, ktor\u00e9 m\u00f4\u017ee vznikn\u00fa\u0165 z poz\u00edcie
\npo\u010das obchodovacieho d\u0148a.
\n\u2022 Pou\u017e\u00edvanie historick\u00fdch \u00fadajov ako v\u00fdchodiska na ur\u010denie mo\u017en\u00e9ho rozsahu bud\u00facich v\u00fdsledkov
\nnemus\u00ed v\u017edy zah\u0155\u0148a\u0165 v\u0161etky mo\u017en\u00e9 scen\u00e1re, predov\u0161etk\u00fdm scen\u00e1re v\u00fdnimo\u010dn\u00e9ho charakteru. Na
\nzmiernenie tohto nedostatku skupina pou\u017e\u00edva ukazovate\u013e Stressed VaR, ktor\u00fd berie do \u00favahy historick\u00e9
\nscen\u00e1re s najv\u00e4\u010d\u0161\u00edm negat\u00edvnym vplyvom.
\n
\nDenn\u00e9 spr\u00e1vy o hodnot\u00e1ch VaR sa predkladaj\u00fa \u010dlenom V\u00fdboru ALCO a \u00fatvarom zodpovedn\u00fdm za riadenie
\npoz\u00edci\u00ed. Inform\u00e1cie o v\u00fdvoji trhov\u00fdch riz\u00edk sa pravidelne predkladaj\u00fa V\u00fdboru ALCO.
\n
\nZhrnutie poz\u00edci\u00ed VaR portf\u00f3lia skupiny je nasledovn\u00e9:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 1 927 | \n 2 154 | \n 3 287 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 1 927 | \n 2 154 | \n 3 282 | \n 1 635 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 200 | \n 1 274 | \n 2 711 | \n 436 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 1 964 | \n 1 813 | \n 2 242 | \n 1 578 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 13 | \n - | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n\n| tis. eur | \n31.12.2024 | \nPriemer | \nMaximum | \nMinimum | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| VaR obchodnej knihy | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
\n\n| VaR bankovej knihy | \n 2 696 | \n 3 143 | \n 4 152 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| VaR spolu | \n 2 696 | \n 3 145 | \n 4 151 | \n 2 478 | \n\n\n\n\n\n\n
\n\n| z toho \u00farokov\u00e9 riziko | \n 1 417 | \n 1 532 | \n 2 751 | \n 726 | \n\n\n\n\n\n\n
\n\n| z toho riziko kreditn\u00fdch spreadov | \n 2 247 | \n 2 833 | \n 5 540 | \n 2 240 | \n\n\n\n\n\n\n
\n\n| z toho dev\u00edzov\u00e9 riziko | \n 1 | \n 2 | \n 15 | \n - | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n\u00darokov\u00e9 riziko
\nHlavn\u00fdm zdrojom \u00farokov\u00e9ho rizika v skupine je tzv. riziko z precenenia, ku ktor\u00e9mu doch\u00e1dza z d\u00f4vodu
\n\u010dasov\u00e9ho nes\u00faladu v splatnostiach (poz\u00edcie spojen\u00e9 s fixnou sadzbou) a pri precenen\u00ed (poz\u00edcie spojen\u00e9 s
\nvariabilnou sadzbou) skupinov\u00fdch akt\u00edv, z\u00e1v\u00e4zkov a poz\u00edci\u00ed v podmienenej anga\u017eovanosti, podmienen\u00fdch
\nz\u00e1v\u00e4zkoch a deriv\u00e1tov\u00fdch n\u00e1strojoch.
\n
\nMedzi \u010fal\u0161ie zdroje \u00farokov\u00e9ho rizika patria:
\n\u2022 Riziko zmeny v\u00fdnosovej krivky \u2013 vypl\u00fdva zo skuto\u010dnosti, \u017ee zmena z\u00e1kladnej \u00farokovej sadzby na
\nfinan\u010dnom trhu sa prejav\u00ed r\u00f4znou intenzitou pri r\u00f4znych \u010dasov\u00fdch obdobiach pri \u00farokovo citliv\u00fdch
\nfinan\u010dn\u00fdch n\u00e1strojoch.
\n
\n\n\n\u2022 Riziko rozdielnych \u00farokov\u00fdch b\u00e1z \u2013 referen\u010dn\u00e9 sadzby, s ktor\u00fdmi s\u00fa spojen\u00e9 akt\u00edvne a pas\u00edvne obchody,
\ns\u00fa rozdielne a v \u010dase sa nepohybuj\u00fa simult\u00e1nne.
\n\u2022 Riziko z tvorby opravn\u00fdch polo\u017eiek \u2013 vypl\u00fdva zo zni\u017eovania \u00farokovo citlivej expoz\u00edcie pri zvy\u0161ovan\u00ed
\nobjemu opravn\u00fdch polo\u017eiek. Zni\u017eovanie expoz\u00edcie ovplyv\u0148uje \u00farokov\u00fa citlivos\u0165 skupiny v z\u00e1vislosti od
\nkr\u00e1tkej alebo dlhej poz\u00edcie.
\n\u2022 Op\u010dn\u00e9 riziko \u2013 plyn\u00face z mo\u017en\u00fdch vnoren\u00fdch opci\u00ed vo finan\u010dn\u00fdch n\u00e1strojoch v portf\u00f3liu skupiny
\numo\u017e\u0148uj\u00facich pred\u010dasn\u00e9 v\u00fdbery a splatenia a n\u00e1sledn\u00e9 odch\u00fdlky od ich zmluvn\u00fdch splatnost\u00ed.
\n
\nNa akt\u00edvnej strane v\u00fdkazu o finan\u010dnej situ\u00e1cii skupina riadi \u00farokov\u00e9 riziko najm\u00e4 poskytovan\u00edm v\u00e4\u010d\u0161iny
\nkorpor\u00e1tnych \u00faverov spojen\u00fdch s variabilnou sadzbou. Skupina dlhodobo realizuje pri riaden\u00ed \u00farokov\u00e9ho
\nrizika bilan\u010dn\u00e9 riadenie. Pri nakupovan\u00ed dlhopisov sa zoh\u013ead\u0148uje aktu\u00e1lna \u00farokov\u00e1 poz\u00edcia skupiny, na
\nz\u00e1klade \u010doho doch\u00e1dza k n\u00e1kupu dlhopisov s fixn\u00fdm alebo variabiln\u00fdm kup\u00f3nom. Skupina pou\u017e\u00edva \u00farokov\u00e9
\nswapy na zabezpe\u010denie rizika \u00farokov\u00fdch sadzieb z dlhopisov s fixn\u00fdm kup\u00f3nom v portf\u00f3liu finan\u010dn\u00fdch akt\u00edv
\noce\u0148ovan\u00fdch re\u00e1lnou hodnotou cez ostatn\u00e9 s\u00fa\u010dasti komplexn\u00e9ho v\u00fdsledku.
\n
\nPriority skupiny pri riaden\u00ed \u00farokov\u00e9ho rizika na pas\u00edvnej strane bilancie:
\n\u2022 stabilita vkladov najm\u00e4 v dlh\u0161\u00edch \u010dasov\u00fdch p\u00e1smach;
\n\u2022 promptn\u00e9 a flexibiln\u00e9 reagovanie na v\u00fdznamn\u00e9 zmeny \u00farovne \u00farokov\u00fdch sadzieb na medzibankovom
\ntrhu prostredn\u00edctvom \u00fapravy \u00farokov\u00fdch sadzieb na vkladov\u00fdch produktoch;
\n\u2022 priebe\u017en\u00e9 prehodnocovanie \u00farovne poskytovan\u00fdch \u00farokov\u00fdch sadzieb klientom z h\u013eadiska
\nkonkuren\u010dn\u00e9ho prostredia a tie\u017e z h\u013eadiska aktu\u00e1lneho a o\u010dak\u00e1van\u00e9ho v\u00fdvoja \u00farokov\u00fdch sadzieb na
\nlok\u00e1lnom trhu;
\n\u2022 zladenie \u0161trukt\u00fary z\u00e1v\u00e4zkov s o\u010dak\u00e1van\u00fdm v\u00fdvojom ceny pe\u0148az\u00ed na pe\u0148a\u017enom trhu s cie\u013eom
\noptimalizova\u0165 \u00farokov\u00e9 v\u00fdnosy a minimalizova\u0165 \u00farokov\u00e9 riziko.
\n
\nHlavn\u00e9 riziko, ktor\u00e9mu s\u00fa vystaven\u00e9 portf\u00f3li\u00e1 neur\u010den\u00e9 na obchodovanie, je riziko straty vypl\u00fdvaj\u00face zo
\nzmeny bud\u00facich pe\u0148a\u017en\u00fdch tokov alebo re\u00e1lnych hodn\u00f4t finan\u010dn\u00fdch n\u00e1strojov z d\u00f4vodu zmeny trhov\u00fdch
\n\u00farokov\u00fdch mier.
\n
\nZa monitorovanie stanoven\u00fdch limitov je zodpovedn\u00fd V\u00fdbor ALCO s Unitom Risk Management vykon\u00e1van\u00edm
\nsvojich denn\u00fdch \u010dinnost\u00ed. Stanovovanie \u00farokov\u00fdch mier pre bankov\u00e9 produkty je v kompetencii V\u00fdboru
\nALCO.
\n
\nV prvej polovici roka 2025 bola schv\u00e1len\u00e1 zmena metodiky mapovania vkladov splatn\u00fdch na po\u017eiadanie
\n(non-maturity deposits), \u010d\u00edm sa pred\u013a\u017eila priemern\u00e1 \u00farokov\u00e1 viazanos\u0165 pas\u00edv.
\n
\nZmeny v ekonomickej hodnote vlastn\u00e9ho imania (\u0394EVE) vypo\u010d\u00edtan\u00e9 pod\u013ea \u0161iestich \u0161okov\u00fdch scen\u00e1rov
\ndoh\u013eadu pod\u013ea \u010dl\u00e1nku 98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
\n
\n\n
\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Short rates shock up | \n (30 389) | \n (28 904) | \n\n\n\n\n\n\n
\n\n| Short rates shock down | \n 14 827 | \n 14 238 | \n\n\n\n\n\n\n
\n\n| Parallel shock up | \n (35 392) | \n (39 161) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 17 011 | \n 19 320 | \n\n\n\n\n\n\n
\n\n| Steepener shock | \n 5 547 | \n 4 138 | \n\n\n\n\n\n\n
\n\n| Flattener shock | \n (15 911) | \n (14 157) | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nZmeny v \u010distom pr\u00edjme z \u00farokov (\u0394NII) vypo\u010d\u00edtan\u00e9 pod\u013ea dvoch \u0161okov\u00fdch scen\u00e1rov doh\u013eadu pod\u013ea \u010dl\u00e1nku
\n98 ods. 5 smernice 2013/36/E\u00da sa nach\u00e1dzaj\u00fa v nasleduj\u00facej tabu\u013eke:
\n
\n\n
\n\n\n| Scen\u00e1re BIS IRRBB | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Parallel shock up | \n (7 504) | \n (8 276) | \n\n\n\n\n\n\n
\n\n| Parallel shock down | \n 3 296 | \n 3 697 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nEkonomickou hodnotou kapit\u00e1lu sa rozumie rozdiel diskontovan\u00e9ho pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch akt\u00edv
\nzaznamenan\u00fdch v bankovej knihe a pe\u0148a\u017en\u00e9ho toku \u00farokovo citliv\u00fdch pas\u00edv zaznamenan\u00fdch v bankovej
\nknihe; \u00farokovo citliv\u00e9 akt\u00edvum a \u00farokovo citliv\u00e9 pas\u00edvum je akt\u00edvum a pas\u00edvum, ktor\u00e9ho re\u00e1lna hodnota je
\npremenliv\u00e1 v z\u00e1vislosti od zmeny \u00farokov\u00fdch mier na trhu. Jednotliv\u00e9 akt\u00edva a pas\u00edva s\u00fa rozdelen\u00e9 do
\nprece\u0148ovac\u00edch medzier na z\u00e1klade svojej \u00farokovej viazanosti, volatility \u00farokov\u00fdch mar\u017e\u00ed (pre vybran\u00e9
\npas\u00edvne produkty) alebo rolovania (pre polo\u017eky akt\u00edv a pas\u00edv, kde nie je mo\u017en\u00e9 pou\u017ei\u0165 \u0161tatistick\u00e9 modely). V
\npr\u00edpade ak polo\u017eka nenesie v sebe \u00farokov\u00e9 riziko, je jej priraden\u00e1 splatnos\u0165 1 de\u0148.
\n
\n\n\nZmena ekonomickej hodnoty kapit\u00e1lu vyjadruje dopad paraleln\u00e9ho \u00farokov\u00e9ho \u0161oku na hodnotu \u00farokovo
\ncitliv\u00fdch akt\u00edv a pas\u00edv banky. Je nutn\u00e9 zd\u00f4razni\u0165, \u017ee t\u00e1to miera zn\u00e1zor\u0148uje efekt pohybu \u00farokov\u00fdch kriviek na
\ns\u00fa\u010dasn\u00fa \u0161trukt\u00faru akt\u00edv a pas\u00edv, \u010di\u017ee neobsahuje predpoklady bud\u00facich zmien v \u0161trukt\u00fare bilancie.
\n
\nAkciov\u00e9 riziko
\nAkciov\u00e9 riziko je riziko pohybu ceny akciov\u00fdch n\u00e1strojov dr\u017ean\u00fdch v portf\u00f3liu skupiny a finan\u010dn\u00fdch deriv\u00e1tov
\nodvoden\u00fdch od t\u00fdchto n\u00e1strojov. Hlavn\u00fdm zdrojom akciov\u00e9ho rizika v skupine s\u00fa \u0161pekulat\u00edvne a strategick\u00e9
\npoz\u00edcie dr\u017ean\u00e9 v akci\u00e1ch a podielov\u00fdch listoch.
\n
\nPri investovan\u00ed do akciov\u00fdch n\u00e1strojov sa skupina riadi:
\n\u2022 pravidelne aktualizovanou investi\u010dnou strat\u00e9giou;
\n\u2022 z\u00e1sadou preferencie verejne obchodovan\u00fdch titulov;
\n\u2022 sledovan\u00edm limitov na minimaliz\u00e1ciu akciov\u00e9ho rizika;
\n\u2022 v\u00fdsledkami podrobnej anal\u00fdzy riz\u00edk, ktor\u00e1 zvy\u010dajne obsahuje aj predikcie v\u00fdvoja ceny akci\u00ed, r\u00f4zne
\nmodely a scen\u00e1re v\u00fdvoja extern\u00fdch aj intern\u00fdch \u010dinite\u013eov s vplyvom na v\u00fdsledok hospod\u00e1renia,
\nmajetkov\u00fa anga\u017eovanos\u0165 a primeranos\u0165 vlastn\u00fdch zdrojov.
\n
\nV\u00fd\u0161ka akciov\u00e9ho rizika je vyjadren\u00e1 v predch\u00e1dzaj\u00facom texte ako s\u00fa\u010das\u0165 ukazovate\u013ea celkov\u00e9ho VaR.
\n
\nDev\u00edzov\u00e9 riziko
\nSkupina sa vystavuje dev\u00edzov\u00e9mu riziku pri obchodovan\u00ed v cudzej mene na vlastn\u00fd \u00fa\u010det, ako aj pre svojich
\nklientov. Skupina preber\u00e1 na seba dev\u00edzov\u00e9 riziko, ak m\u00e1 akt\u00edva a z\u00e1v\u00e4zky denominovan\u00e9 v cudz\u00edch
\nmen\u00e1ch, ktor\u00e9 nie s\u00fa v rovnakom mno\u017estve, t. j. skupina m\u00e1 nezabezpe\u010den\u00fa dev\u00edzov\u00fa poz\u00edciu. Skupina
\nlimituje dev\u00edzov\u00e9 riziko najm\u00e4 prostredn\u00edctvom limitov nezabezpe\u010denej dev\u00edzovej poz\u00edcie a udr\u017eiava ho
\nprimerane svojej ve\u013ekosti a obchodn\u00fdm aktivit\u00e1m na akceptovate\u013enej \u00farovni. V\u00fd\u0161ka dev\u00edzov\u00e9ho rizika je
\nvyjadren\u00e1 vy\u0161\u0161ie prostredn\u00edctvom ukazovate\u013ea VaR.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag182": {
"value": "\n40. Riadenie kapit\u00e1lu a Minim\u00e1lna po\u017eiadavka na vlastn\u00e9 zdroje a opr\u00e1vnen\u00e9 z\u00e1v\u00e4zky
\n(MREL)
\n
\nHlavn\u00fdm cie\u013eom riadenia kapit\u00e1lu skupiny je zabezpe\u010di\u0165 zdrav\u00fa kapit\u00e1lov\u00fa vybavenos\u0165 za \u00fa\u010delom plnenia
\nv\u0161etk\u00fdch regulat\u00f3rnych po\u017eiadaviek na kapit\u00e1l a v\u00fd\u0161ku MREL, ich priebe\u017en\u00e9houdr\u017eiavania a budovania
\nd\u00f4very investorov ako aj podpory vlastn\u00e9ho podnikania.
\n
\nV\u00fd\u0161ka regulat\u00f3rneho kapit\u00e1lu a kapit\u00e1lovej po\u017eiadavky na vlastn\u00e9 zdroje sa po\u010d\u00edta v s\u00falade s Nariaden\u00edm
\nparlamentu a Rady E\u00da \u010d.575/2013 (\u010falej len \u201eCRR\u201c).
\n
\nVlastn\u00e9 zdroje skupiny s\u00fa pod\u013ea CRR tvoren\u00e9 vlastn\u00fdm kapit\u00e1lom Tier I (CET1), dodato\u010dn\u00fdm kapit\u00e1lom Tier I
\n(AT1), kapit\u00e1lom Tier II (T2) a dodato\u010dn\u00fdm kapit\u00e1lom Tier II (AT2). Vzh\u013eadom k tomu, \u017ee skupina nevlastn\u00ed
\nn\u00e1stroje AT1 kapit\u00e1lu, tak cel\u00fd objem Tier I kapit\u00e1lu pozost\u00e1va pr\u00e1ve z CET1 kapit\u00e1lu.
\n
\nRegul\u00e1torom stanoven\u00e9 minim\u00e1lne po\u017eiadavky na vlastn\u00e9 zdroje vr\u00e1tane vank\u00fa\u0161ov a po\u017eiadavky Tier II boli
\nk 31. decembru 2025 splnen\u00e9.
\n
\nMinim\u00e1lna po\u017eiadavka na vlastn\u00e9 zdroje a opr\u00e1vnen\u00e9 z\u00e1v\u00e4zky (MREL) bola zadefinovan\u00e1 regul\u00e1torom. Pre
\njej dosiahnutie skupina postupne \u00faspe\u0161ne emitovala v minul\u00fdch rokoch MREL n\u00e1stroje. V roku 2025 sa skupine
\npodarilo umiestni\u0165 na trh emisiu v objeme 30 mil. eur.
\n
\nSkupina po\u010das roka, ktor\u00fd sa skon\u010dil 31. decembra 2025, plnila a vysoko prevy\u0161ovala v\u0161etky regulat\u00f3rne
\npo\u017eiadavky na vlastn\u00e9 zdroje, na MREL a to vr\u00e1tane v\u0161etk\u00fdch po\u017eiadaviek Tier I, Tier II a po\u017eiadavky na
\nkombinovan\u00fd kapit\u00e1lov\u00fd vank\u00fa\u0161.
\n
\nDividendov\u00e1 politika sa pl\u00e1nuje tak, aby boli splnen\u00e9 v\u0161etky regulat\u00f3rne kapit\u00e1lov\u00e9 limity vr\u00e1tane po\u017eiadavky
\nna MREL.
\n
\nSkupinov\u00e1 poz\u00edcia vlastn\u00fdch zdrojov pod\u013ea CRR je zobrazen\u00e1 v nasleduj\u00facej tabu\u013eke:
\n
\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Tier I kapit\u00e1l | \n 458 576 | \n 448 989 | \n\n\n\n\n\n\n
\n\n| Z\u00e1kladn\u00e9 imanie a emisn\u00e9 \u00e1\u017eio | \n 367 043 | \n 367 043 | \n\n\n\n\n\n\n
\n\n| Rezervn\u00e9 fondy a ostatn\u00e9 fondy tvoren\u00e9 zo zisku | \n 73 261 | \n 73 261 | \n\n\n\n\n\n\n
\n\n| Vybran\u00e9 s\u00fa\u010dasti akumulovan\u00e9ho in\u00e9ho komplexn\u00e9ho \u00fa\u010dtovn\u00e9ho v\u00fdsledku | \n (8 145) | \n (10 342) | \n\n\n\n\n\n\n
\n\n| Hospod\u00e1rsky v\u00fdsledok minul\u00fdch rokov | \n 55 185 | \n 50 508 | \n\n\n\n\n\n\n
\n\n| Nehmotn\u00e9 akt\u00edva | \n (25 975) | \n (29 764) | \n\n\n\n\n\n\n
\n\n| Dodato\u010dn\u00e9 \u00fapravy ocenenia | \n (182) | \n (312) | \n\n\n\n\n\n\n
\n\n| Nedostato\u010dn\u00e9 krytie pri probl\u00e9mov\u00fdch expoz\u00edci\u00e1ch | \n (2 611) | \n (1 405) | \n\n\n\n\n\n\n
\n\n| Tier II kapit\u00e1l | \n 3 198 | \n 4 797 | \n\n\n\n\n\n\n
\n\n| Podriaden\u00fd dlh | \n 3 198 | \n 4 797 | \n\n\n\n\n\n\n
\n\n| Vlastn\u00e9 zdroje spolu | \n 461 774 | \n 453 786 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Po\u017eiadavky na krytie: | \n | \n | \n\n\n\n\n\n\n
\n\n| Kreditn\u00e9ho rizika | \n 145 784 | \n 164 951 | \n\n\n\n\n\n\n
\n\n| Riziko \u00fapravy ocenenia poh\u013ead\u00e1vok | \n 162 | \n 45 | \n\n\n\n\n\n\n
\n\n| Opera\u010dn\u00e9ho rizika | \n 25 705 | \n 29 342 | \n\n\n\n\n\n\n
\n\n| Po\u017eiadavky na vlastn\u00e9 zdroje | \n 171 651 | \n 194 338 | \n\n\n\n\n\n\n
\n\n | \n\n\n\n\n\n\n
\n\n| tis. eur | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n
\n\n| Rizikovo-v\u00e1\u017een\u00e9 akt\u00edva (hodnoty) | \n | \n | \n\n\n\n\n\n\n
\n\n| Rizikovo-v\u00e1\u017een\u00e9 akt\u00edva | \n 2 145 633 | \n 2 429 229 | \n\n\n\n\n\n\n
\n\n | \n\n\n\n\n\n\n
\n\n| Kapit\u00e1lov\u00e9 ukazovatele | \n | \n | \n\n\n\n\n\n\n
\n\n| \u00darove\u0148 celkov\u00e9ho kapit\u00e1lu ako percento z rizikovo v\u00e1\u017een\u00fdch akt\u00edv | \n21,52 % | \n18,68 % | \n\n\n\n\n\n\n
\n\n| \u00darove\u0148 kapit\u00e1lu Tier I ako percento z rizikovo v\u00e1\u017een\u00fdch akt\u00edv | \n21,37 % | \n18,48 % | \n\n\n\n\n\n\n
\n\n| \u00darove\u0148 vlastn\u00e9ho kapit\u00e1lu Tier I ako percento z rizikovo v\u00e1\u017een\u00fdch akt\u00edv | \n21,37 % | \n18,48 % | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag147": {
"value": "\n41. Udalosti po dni, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka
\n
\nD\u0148a 15. janu\u00e1ra 2026 belgick\u00e1 skupina KBC, ktor\u00e1 na Slovensku p\u00f4sob\u00ed aj prostredn\u00edctvom dc\u00e9rskej
\nspolo\u010dnosti \u010ceskoslovensk\u00e1 obchodn\u00e1 banka, a. s. (\u010falej \u010cSOB), ozn\u00e1mila \u00faspe\u0161n\u00e9 dokon\u010denie akviz\u00edcie
\n98,45 % podielu v 365.bank, a. s. od J&T Finance Group a prevzatie kontroly nad Bankou (\u201cTransakcia\u201d). KBC
\nskupina z\u00edskala s\u00fahlasn\u00e9 stanovisk\u00e1 regul\u00e1torov, ktor\u00e9 boli nevyhnutn\u00e9 pre uzatvorenie celej transakcie
\nozn\u00e1menej 15. m\u00e1ja 2025.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "sk",
"entity": "scheme:315700PLTAXHBHZP5J02",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}