natgillin/translations-raw huggingface dataset:
147 odst.
Provided that the institution has identified the event types for all losses, column 080 shows the simple aggregation of the number of loss events, the total gross loss amounts, the total loss recovery amounts and the “loss adjustments relating to previous reporting periods” reported in columns 010 to 070.
2 písm. g) nařízení o kapitálových požadavcích.
The “maximum single loss” reported in column 080 is the maximum single loss within a business line and identical to the maximum of the “maximum single losses” reported in columns 010 to 070, provided that the institution has identified the event types for all losses.
V souladu s článkem 156 nařízení o kapitálových požadavcích musí být riziková váha pro tuto kategorii expozic vždy stanovena na 100 % s výjimkou pokladní hotovosti, obdobných hotovostních položek a expozic, které jsou zbytkovou hodnotou pronajatých aktiv.
For the sum of the five largest losses, in column 080 the sum of the five largest losses within one business line is reported.
Objemy rizikově vážených expozic se pro tuto kategorii expozic vykazují přímo v šabloně CA;
0090-0100
riziko úvěrových úprav v ocenění, které se vykazuje v šabloně CVA zaměřené na toto riziko.
Institutions report in the columns 090 and 100 the minimum loss thresholds they are using for the internal loss data collection in accordance with Article 322(3) point (c), last sentence CRR.
Šablona CR IRB nevyžaduje územní členění expozic v rámci přístupu IRB podle toho, kde sídlí protistrana.
If the institution applies only one threshold for in each business line, only the column 090 shall be filled in.
Tato struktura se vykazuje v šabloně CR GB.
In the case where there are different thresholds applied within the same regulatory business line, then the highest applicable threshold (column 100) shall be filled in as well.
S cílem objasnit, zda instituce používá vlastní odhady LGD a/nebo konverzní faktory k úvěrovému riziku, se u každé vykazované kategorie expozic uvádí tyto informace:
0010-0880
„NE“ se uvede v případě, že se používají regulatorní odhady LGD a konverzních faktorů k úvěrovému riziku (základní přístup IRB).
BUSINESS LINES: CORPORATE FINANCE, TRADING AND SALES, RETAIL BROKERAGE, COMMERCIAL BANKING, RETAIL BANKING, PAYMENT AND SETTLEMENT, AGENCY SERVICES, ASSET MANAGEMENT, CORPORATE ITEMS
„ANO“ se uvede v případě, že se používají vlastní odhady LGD a konverzních faktorů k úvěrovému riziku (pokročilý přístup IRB).
For each business line as defined in Article 317(4), table 2 CRR, including the additional business line “Corporate items” as referred to in Article 322(3) point (b) CRR, and for each event type, the institution shall report, according to the internal thresholds the following information: number of events (new events), gross loss amount (new events), the number of events subject to loss adjustments, loss adjustments relating to previous reporting periods, maximum single loss, sum of the five largest losses, total direct loss recovery and the total recovery from insurance and other risk transfer mechanisms.
Při vykazování portfolií retailových expozic musí být vždy uvedeno „ANO“.
For a loss event that affects more than one business line the “gross loss amount” is distributed among all the affected business lines.
V případě, že instituce používá vlastní odhady LGD pro výpočet objemů rizikově vážených expozic u jedné části svých expozic v rámci přístupu IRB a využívá také regulatorní odhady LGD pro výpočet objemů rizikově vážených expozic u druhé části svých expozic v rámci přístupu IRB, musí být v šabloně CR IRB vykázána celková hodnota pozic v rámci základního přístupu IRB a celková hodnota pozic v rámci pokročilého přístupu IRB.
Institutions that calculate their own funds requirement according to BIA can report those losses for which the business line is not identified in rows 910-980 only.
Struktura šablony CR IRB
The number of events is the number of operational risk events for which gross losses were accounted for within the reporting reference period.
Šablona CR IRB sestává ze dvou dílčích šablon.
The number of events shall refer to “new events”, i.e. operational risk events
V šabloně CR IRB 2 se uvádí rozčlenění celkových expozic zařazených do stupňů či seskupení dlužníků.
“accounted for the first time” within a previous reporting reference period, if the event had not been included in any previous supervisory report, e.g. because it was identified as operational risk event only in the current reporting reference period or because the accumulated loss attributable to that event (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period.
Šablony CR IRB 1 a CR IRB 2 se vykazují samostatně a uvádějí se v nich tyto kategorie a podkategorie expozic:
“New events” do not include operational risk events “accounted for the first time” within a previous reporting reference period, which had been included already in previous supervisory reports.
(Šablona „Celkem“ musí být vyplněna samostatně pro základní přístup IRB a samostatně pro pokročilý přístup IRB.)
All losses related to a single event which are accounted for within the reporting reference period are summed up and considered as the gross loss for that event for that reporting reference period.
147 odst.
The amounts to be reported do not take into account obtained recoveries.
2 písm. a) nařízení o kapitálových požadavcích)
Number of loss events subject to loss adjustments
(Ustanovení čl.
The number of loss events subject to loss adjustments is the number of operational risk events “accounted for the first time” in previous reporting reference periods and already included in previous reports, for which loss adjustments were made in the current reporting reference period.
147 odst.
If more than one loss adjustment was made for an event within the reporting reference period, the sum of those loss adjustments shall be counted as one adjustment in the period.
Podniky – malé a střední podniky
the gross loss amounts pertinent to positive loss adjustments made within the reporting reference period (e.g. increase of provisions, linked loss events, additional settlements) of operational risk events “accounted for the first time” and reported in previous reporting reference periods;
(Ustanovení čl.
the gross loss amounts pertinent to negative loss adjustments made within the reporting reference period (e.g. due to decrease of provisions) of operational risk events “accounted for the first time” and reported in previous reporting reference periods.
147 odst.
If more than one loss adjustment was made for an event within the reporting reference period, the amounts of all those loss adjustments are summed up, taking into account the sign of the adjustments (positive, negative).
Podniky – specializované úvěry
If, due to a negative loss adjustment, the adjusted loss amount attributable to an event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign instead of the amount of the negative loss adjustment itself.
(Ustanovení čl.
The Maximum single loss is the larger of
147 odst.
the largest gross loss amount related to an event reported for the first time within the reporting reference period and
8 nařízení o kapitálových požadavcích)
the largest positive loss adjustment amount (as defined above) related to an event reported for the first time within a previous reporting reference period.
Podniky – ostatní
The sum of the five largest losses is the sum of the five largest amounts among
(Všechny podniky podle čl.
the gross loss amounts for events reported for the first time within the reporting reference period and
147 odst.
the positive loss adjustment amounts (as defined for rows 040, 140, …, 840 above) relating to events reported for the first time within a previous reporting reference period.
2 písm. c) neuvedené podle bodu 4.1 a 4.2.).
The amount which can qualify as one of the five largest ones is the amount of the loss adjustment itself, not the total loss associated with the respective event before or after the loss adjustment.
Retailová oblast – malé a střední podniky se zajištěním nemovitostmi
Direct recoveries are all recoveries obtained except those which are subject to Article 323 CRR as reported in the row below.
(Expozice podle čl.
The total direct loss recovery is the sum of all the direct recoveries and adjustments to direct recoveries accounted for within the reporting period and pertinent to operational risk events accounted for the first time within the reporting reference period or in previous reporting reference periods.
147 odst.
Recoveries from insurance and other risk transfer mechanisms are those recoveries which are subject to Article 323 CRR.
2 písm. d) ve spojení s čl.
The total recovery from insurance and other risk transfer mechanisms is the sum of all the recoveries from insurance and other risk transfer mechanisms and adjustments to such recoveries accounted within the reporting reference period and pertinent to operational risk events accounted for the first time within the reporting reference period or in previous reporting reference periods.
154 odst.
0910-0980
3 nařízení o kapitálových požadavcích, které jsou zajištěny nemovitostmi)
TOTAL BUSINESS LINES
Retailová oblast – ostatní podniky (jiné než malé a střední) se zajištěním nemovitostmi
For each event type (column 010 to 080), the information (Article 322(3) lit. b), c) and e) of CRR on total business lines has to be reported.
(Expozice podle čl.
0910-0914
147 odst.
Number of Events
2 písm. d) nařízení o kapitálových požadavcích, které jsou zajištěny nemovitostmi a nevykazují se podle bodu 5.1)
In row 910, the number of events above the internal threshold by event types for the total business lines shall be reported.
(Ustanovení čl.
This figure may be lower than the aggregation of the number of events by business lines since the events with multiple impacts (impacts in different business lines) shall be considered as one.
147 odst.
It may be higher, if an institution calculating its own funds requirements according to BIA cannot identify the business line(s) affected by the loss in every case.
2 písm. d) ve spojení s čl.
In rows 911 – 914, the number of events with a gross loss amount within the ranges defined in the pertinent rows shall be reported.
154 odst.
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR respectively that it has identified the event types for all losses, the following shall apply for column 080:
4 nařízení o kapitálových požadavcích)
The total number of events reported in rows 910 to 914 is equal to the horizontal aggregation of the number of events in the corresponding row, given that in those figures the events with impacts in different business lines shall have already been considered as one event.
(Expozice podle čl.
The figure reported in column 080, row 910 shall not necessarily be equal to the vertical aggregation of the number of events which are included in column 080, given that one event can have an impact in different business lines simultaneously.
147 odst.
0920-0924
2 písm. d), které se nevykazují podle bodů 5.1 a 5.3.)
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR, the gross loss amount (new events) reported in row 920 is the simple aggregation of the gross loss amounts of new events for each business line.
Retailová oblast – ostatní podniky jiné než malé a střední
In rows 921 – 924, the gross loss amount for events with a gross loss amount within the ranges defined in the pertinent rows shall be reported.
(Expozice podle čl.
In row 930, the total of the numbers of events subject to loss adjustments as defined for rows 030, 130, …, 830 shall be reported.
147 odst.
This figure may be lower than the aggregation of the number of events subject to loss adjustments by business lines since events with multiple impacts (impacts in different business lines) shall be considered as one.
2 písm. d) nařízení o kapitálových požadavcích, které nejsou vykázány podle bodů 5.2 a 5.3)
The number of loss events subject to loss adjustments shall be broken down into the number of events for which a positive loss adjustment was made within the reporting reference period and the number of events for which a negative loss adjustment was made within the reporting period (all reported with a positive sign).
C 08.01 – Úvěrové riziko a úvěrové riziko protistrany a volné dodávky: přístup IRB ke kapitálovým požadavkům (CR IRB 1)
In row 940, the total of the loss adjustment amounts relating to previous reporting periods per business lines (as defined for rows 040, 140, …, 840) shall be reported.
SYSTÉM INTERNÍCH RATINGŮ/PRAVDĚPODOBNOST SELHÁNÍ (PD) PŘIŘAZENÁ STUPNI NEBO SESKUPENÍ DLUŽNÍKŮ (%)
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 of CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) of CRR, the amount reported in row 940 is the simple aggregation of the loss adjustments relating to previous reporting periods reported for the different business lines.
PD přiřazená stupni nebo seskupení dlužníků, která má být vykázána, vychází z ustanovení článku 180 nařízení o kapitálových požadavcích.
The amount of loss adjustments shall be broken down into the amount related to events for which a positive loss adjustment was made in the reporting reference period (row 945, reported with as positive figure) and the amount related to events for which a negative loss adjustment was made within the reporting period (row 946, reported as negative figure).
U každého jednotlivého stupně nebo seskupení se vykáže PD přiřazená ke konkrétnímu stupni nebo seskupení dlužníků.
If, due to a negative loss adjustment, the adjusted loss amount attributable to an event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign in row 946 instead of the amount of the negative loss adjustment itself.
Pokud jde o číselné údaje odpovídající součtu stupňů nebo seskupení dlužníků (např. celkové expozice), uvedou se expozicí vážené průměrné hodnoty pravděpodobností selhání přiřazených stupňům nebo seskupením dlužníků, které jsou do součtu zahrnuty.
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR, the maximum single loss is the maximum loss over the internal threshold for each event type and amongst all business lines.
U každého jednotlivého stupně nebo seskupení se vykáže hodnota PD přiřazené konkrétnímu stupni nebo seskupení dlužníků.
The maximum single loss reported shall be equal to the highest of the values reported in columns 010 – 070 of this row.
Všechny vykazované rizikové parametry se odvozují na základě rizikových parametrů používaných v interních ratingových systémech, které jsou schváleny příslušným orgánem.
If there are events having an impact in different business lines, the amount reported in r950, c080 may be higher than the amounts of “Maximum single loss” per business line reported in other rows of column 080.
Není nutné ani žádoucí používat regulatorní rámcovou stupnici (tzv. master scale).
The sum of the five largest gross losses for each event type and amongst all business lines is reported.
Pokud vykazující instituce používá jedinečný ratingový systém nebo má možnost provádět vykazování na základě interní rámcové stupnice, použije tuto stupnici.
This sum may be higher than the highest sum of the five largest losses recorded in each business line.
V jiných případech se provede sloučení a seřazení různých ratingových systémů podle následujících kritérií: Stupně dlužníka různých ratingových systémů se seskupí a seřadí od nižší PD přiřazené každému stupni dlužníka po vyšší.
This sum has to be reported regardless of the number of losses.
Jestliže instituce používá mnoho stupňů nebo seskupení, příslušné orgány mohou povolit vykazování menšího počtu stupňů nebo seskupení.
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR respectively that it has identified the event types for all losses, for column 080, the sum of the five largest losses shall be the sum of the five largest losses in the whole matrix, which means that it may not necessarily be equal to neither the maximum value of “sum of the five largest losses” in row 960 nor the maximum value of “sum of the five largest losses” in column 080.
Přejí-li si instituce vykazovat odlišný počet stupňů v porovnání s interním počtem stupňů, musí se v předstihu obrátit na příslušný orgán.
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR, the total direct loss recovery is the simple aggregation of the total direct loss recovery for each business line.
Pro účely vážení průměrné hodnoty PD se použije hodnota expozice vykázaná ve sloupci 110.
Provided that the institution has assigned all its losses either to a business line listed in Article 317(4) table 2 CRR or the business line “Corporate items” as referred to in Article 322(3) point (b) CRR, the total recovery from insurance and other risk transfer mechanisms is the simple aggregation of the total loss recovery from insurance and other risk transfer mechanisms for each business line.
Při výpočtu expozicí vážené průměrné hodnoty PD (např. pro účely celkové expozice) musí být zohledněny všechny expozice, včetně expozic, u nichž došlo k selhání.
C 17.02: Operational risk: Detailed information on the largest loss events in the last year (OPR DETAILS 2)
Expozicemi, u nichž došlo k selhání, se rozumí expozice, které jsou zařazeny do posledního ratingového stupně/ratingových stupňů s hodnotou PD stanovenou na 100 %.
In template C 17.02, information on individual loss events shall be provided (one row per event).
Instituce vykazují hodnotu expozice před zohledněním jakýchkoli úprav ocenění, rezerv, dopadů technik snižování úvěrového rizika nebo konverzních faktorů k úvěrovému riziku.
The information reported in this template shall refer to “new events”, i.e. operational risk events
Hodnota původní expozice se vykazuje v souladu s článkem 24 a čl.
“accounted for the first time” within a previous reporting reference period, if the event had not been included in any previous supervisory report, e.g. because it was identified as operational risk event only in the current reporting reference period or because the accumulated loss attributable to that event (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period..
166 odst.
Only events entailing a gross loss amount of 100,000 EUR or more shall be reported.
1, 2 a 4 až 7 nařízení o kapitálových požadavcích.
Subject to that threshold,
Dopad vyplývající z čl.
the largest event for each event type, provided that the institution has identified the event types for losses and
166 odst.
at least the ten largest of the remaining events with or without identified event type by gross loss amount shall be included in the template.
3 nařízení o kapitálových požadavcích (dopad rozvahového započtení úvěrů a vkladů) se vykazuje samostatně jako majetkové zajištění úvěrového rizika, a tudíž nesnižuje výši původní expozice.
Events are ranked based on the gross loss attributed to them.
Rozklad původní expozice před vynásobením konverzním faktorem u všech expozic definovaných v čl.
An event shall only be considered once.
4 a 5 nařízení o kapitálových požadavcích, které podléhají vyšší korelaci podle čl.
Where an internal ID is available, institutions shall provide the internal ID.
153 odst.
Otherwise, the reported ID shall follow the numerical order 1, 2, 3, etc.
Techniky snižování úvěrového rizika definovaného v čl.
Date of accounting means the date when a loss or reserve/provision against an operational risk loss was first recognized in the Profit and Loss statement.
4 bodě 57 nařízení o kapitálových požadavcích, které snižují úvěrové riziko expozice nebo expozic prostřednictvím substituce expozic, jak je definováno níže v položce „SUBSTITUCE EXPOZICE V DŮSLEDKU SNIŽOVÁNÍ ÚVĚROVÉHO RIZIKA“.
Date of occurrence is the date when the operational risk event happened or first began.
Má-li použití kolaterálu dopad na hodnotu expozice (např. pokud je používán při technikách snižování úvěrového rizika se substitučními vlivy na expozici), jeho výše je omezena hodnotou expozice.
Gross loss related to the event as defined for rows 020, 120 etc. of template C 17.01 above
ZÁRUKY:
Gross loss related to the event as defined for rows 020, 120 etc. of template C 17.01 above net of direct recoveries pertinent to that loss event
Nejsou-li používány vlastní odhady LGD, uvede se upravená hodnota (Ga), jak je definováno v článku 236 nařízení o kapitálových požadavcích.
0080 - 0160
Pokud jsou používány vlastní odhady LGD (článek 183 nařízení o kapitálových požadavcích, s výjimkou odstavce 3), vykazuje se relevantní hodnota použitá v interním modelu.
Gross loss by business line
Je-li hodnota LGD upravena, hodnota záruky se vykazuje ve sloupci 150.
Name of the legal entity as reported in column 010 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred.
Co se týče expozic, které podléhají přístupu dvojího selhání, hodnota osobního zajištění úvěrového rizika se vykazuje ve sloupci 220.
LEI code of the legal entity as reported in column 025 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred.
ÚVĚROVÉ DERIVÁTY
Business unit or corporate division of the institution where the loss – or the greatest share of the loss if several business units or corporate divisions were affected – occurred.
Pokud jsou používány vlastní odhady LGD (článek 183 nařízení o kapitálových požadavcích), vykazuje se relevantní hodnota použitá v interním modelu.
These instructions refer to the templates reporting of the calculation of own funds requirements according to the standardised approach for foreign exchange risk (MKR SA FX), commodities risk (MKR SA COM) interest rate risk (MKR SA TDI, MKR SA SEC, MKR SA CTP) and equity risk (MKR SA EQU).
Je-li hodnota LGD upravena, hodnota úvěrových derivátů se vykazuje ve sloupci 160.
Additionally, instructions for the template reporting of the calculation of own funds requirements according to the internal models approach (MKR IM) are included in this part.
Co se týče expozic, které podléhají přístupu dvojího selhání, hodnota osobního zajištění úvěrového rizika se vykazuje ve sloupci 220.
The position risk on a traded debt instrument or equity (or debt or equity derivative) shall be divided into two components in order to calculate the capital required against it.
JINÉ MAJETKOVÉ ZAJIŠTĚNÍ ÚVĚROVÉHO RIZIKA
The first shall be its specific-risk component — this is the risk of a price change in the instrument concerned due to factors related to its issuer or, in the case of a derivative, the issuer of the underlying instrument.