natgillin/translations-raw huggingface dataset:
the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
(-) Vabastatud summad
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the ten largest exposures to institutions as well as the ten largest exposures to unregulated financial sector entities shall be allocated.
Kapitalinõuete määruse artikkel 400.
Definitions and general instructions for the purposes of the LE reporting
Siia märgib krediidiasutus või investeerimisühing summad, mille võrra kohaldatakse riskide kontsentreerumise tingimuses vabastusi.
“Group of connected clients” is defined in Article 4(1)(39) of CRR.
Riskipositsiooni väärtus pärast vabastuste ja krediidiriski maandamise kohaldamist
“Unregulated financial sector entities” are defined in Article 142(1)(5) of CRR.
Kapitalinõuete määruse artikli 394 lõike 1 punkt d.
“Institutions” is defined in Article 4(1)(3) of CRR
Krediidiasutus või investeerimisühing kajastab kapitalinõuete määruse artikli 395 lõike 1 kohaldamisel arvutatud riskipositsiooni väärtuse pärast vabastuste ja krediidiriski maandamise mõju arvessevõtmist.
Exposures to “civil-law associations” shall be reported.
Sellesse veergu märgitakse summa, mis võetakse arvesse, et järgida kapitalinõuete määruse artiklis 395 sätestatud riskide kontsentreerumise piirmäära.
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
Krediidiasutus või investeerimisühing märgib riskipositsiooni kogusumma pärast seda, kui on kohaldatud vabastusi ja võetud arvesse kauplemisportfelli mittekuuluva krediidiriski maandamise mõju.
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
Siia märgib krediidiasutus või investeerimisühing riskipositsiooni protsendilise väärtuse pärast vabastuste ja krediidiriski maandamise kohaldamist suhtena krediidiasutuse või investeerimisühingu aktsepteeritud kapitalisse, nagu määratletud kapitalinõuete määruse artikli 4 lõike 1 punkti 71 alapunktis b.
Certain constructions (e.g. joint accounts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
Kood
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
Kui riiklikul tasandil kordumatu kood puudub, on esitatavaks koodiks kood, mida kasutatakse riskipositsioonide esitamiseks omavahel seotud klientide rühmade suhtes vormis C 28.00 (vorm LE2).
Specifically, credit conversion factors shall not be applied to off balance sheet items.
Juhul kui klient kuulub mitmesse omavahel seotud klientide rühma, kajastatakse ta kõigi nende omavahel seotud klientide rühmade liikmena.
“Exposures” are defined in Article 389 of CRR.
Vt vormi LE2 veerg 030.
any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
Seotuse liik
“indirect exposures” are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of CRR.
Üksiküksuse ja omavahel seotud klientide rühma vahelise seotuse liik tähistatakse ühega järgmistest tähistest:
The definitions here may not differ in any possible respect from the definitions provided in the basic act.]
„b”, kui esineb kapitalinõuete määruse artikli 4 lõike 1 punkti 39 alapunktis b sätestatud olukord (vastastikune seotus).
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
Kui vormi LE2 kohased finantsinstrumendid esitatakse kogu omavahel seotud klientide rühma kohta, siis jaotatakse need vormis LE3 iga üksikvastaspoole kaupa vastavalt krediidiasutuse või investeerimisühingu ärikriteeriumidele.
The “netting agreements” shall be allowed to be taken into account to the effects of large exposures exposure value as laid down in Article 390(1), (2) and (3) of CRR.
Ülejäänud juhised on samad, mis vormi LE2 puhul.
The exposure value of a derivative instrument listed in Annex II of CRR shall be determined in accordance with Part Three, Title II, Chapter 6, of CRR with the effects of contracts of novation and other netting agreements taken into account for the purposes of those methods in accordance with Part Three, Title II, Chapter 6, of CRR.
C 30.00 – Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes (vorm LE4)
The exposure value of repurchase transaction, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions may be determined either in accordance with Part Three, Title II, Chapter 4 or Chapter 6, of CRR.
Riskipositsioonide tähtajaklassid
In accordance with Article 296 of CRR, the exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the reporting institution shall be reported as “other commitments” in the LE templates.
Kapitalinõuete määruse artikli 394 lõike 2 punkt e.
The “value of an exposure” shall be calculated according to Article 390 of CRR.
Krediidiasutus või investeerimisühing esitab selle teabe kümne suurima riskide kontsentreerumise kohta krediidiasutuste ja investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumise kohta reguleerimata finantssektori ettevõtjate suhtes.
The effect of the full or partial application of exemptions and eligible credit risk mitigation (CRM) techniques for the purposes of calculating of exposures for the purpose of Article 395(1) CRR is described in Articles 399 to 403 of CRR.
Tähtajaklassid määratakse kindlaks kuni aastase tähtaja puhul ühekuuse intervalliga, ühe kuni kolme aastase tähtaja puhul kvartaalse intervalliga ning kolmest aastast pikema tähtaja puhul suuremate intervallidega.
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported according to Article 402(3) of CRR.
Iga riskipositsiooni väärtus enne vabastuste ja krediidiriski maandamise kohaldamist (vormi LE2 veerg 210) esitatakse koos kogu tagasimaksmata summaga prognoositavale järelejäänud tähtajale vastavas tähtajaklassis.
Provided that the criteria in Article 402(3) of CRR are met the institution shall report the large exposures to each third party for the amount of the claim that the counterparty to the transaction has on this third party and not for the amount of the exposure to the counterparty.
Kui riskipositsioon kliendi suhtes koosneb mitmest eraldi suhtest, esitatakse iga riskipositsiooni osa koos kogu tagasimaksmata summaga prognoositavale järelejäänud tähtajale vastavas tähtajaklassis.
Non institutions
Instrumendid, millel ei ole kindlaksmääratud lõpptähtaega, nagu omavahendid, kajastatakse veerus „Määramata lõpptähtaeg”.
Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.
Riskipositsiooni eeldatav lõpptähtaeg kajastatakse nii otsese kui ka kaudse riskipositsiooni puhul.
The amount of the applicable limit for counterparties other than institutions shall be reported.
Kaudsete riskipositsioonide puhul lähtutakse tähtajaklassidesse jaotamisel otsest riskipositsiooni genereerivate tagatud tegevuste tähtajast.
This amount is 25 % of the eligible capital, which is reported in row 226 of template 4 of Annex I, unless a more restrictive percentage applies due to the application of national measures in accordance with Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
C 31.00 – Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes:
The amount of the applicable limit for counterparties which are institutions shall be reported.
andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes (vorm LE5)
According to Article 395(1) of CRR, this amount shall be the following:
Kood
if the 25 % of the eligible capital is greater than EUR 150 million (or a lower limit than EUR 150 million set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR, 25 % of the eligible capital shall be reported;
Vt vormi LE3 veerg 010.
if EUR 150 million (or a lower limit set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR is greater than 25 % of the institution's eligible capital, EUR 150 million (or the lower limit if set out by the competent authority) shall be reported.
020 Rühma kood
If the institution has determined a lower limit in terms of its eligible capital, required by the second subparagraph of Article 395(1) of CRR, that limit shall be reported.
Riskipositsioonide tähtajaklassid
These limits may be stricter in case of application of national measures in accordance with Article 395(6) or Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
Vt vormi LE4 veerud 020–050.”
Institutions in %
VII LISA
Articles 395(1) and 459(a) of CRR.
„XVII LISA
The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the eligible capital.
VARA KOORMATISTE ARUANDLUS
Counterparty Identification:
RAAMATUPIDAMISSTANDARD
Institutions shall report the identification of any counterparty for which information is being submitted in any of the templates C 28.00 to C 31.00.
KOHALDAMISE TASE
The identification of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
PROPORTSIONAALSUS
According to Article 394(1)(a) of CRR, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of CRR.
KOORMATISE MÄÄRATLUS VORMIDE TÄITMISE JUHISED
According to Article 394(2)(a) of CRR, institutions shall report the identification of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or an unregulated financial sector entity).
VORMIDE TÄITMISE JUHISED
Code
A OSA:
The code is a row identifier, and must be unique for each row in the table.
KOORMATISTE ÜLEVAADE
The code shall be used to identify the individual counterparty.
VORM:
However, the purpose of this column is to link counterparty details in C 27.00 with exposures reported in C 28.00 — C 31.00.
ARUANDVA KREDIIDIASUTUSE VÕI INVESTEERIMISÜHINGU VARAD
The code of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
JUHISED KONKREETSETE RIDADE KOHTA
The codes shall be used in a consistent way across time.
JUHISED KONKREETSETE VEERGUDE KOHTA
The composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.
ARUANDVA KREDIIDIASUTUSE VÕI INVESTEERIMISÜHINGU SAADUD TAGATIS
Name
VORM: VORM AE-NPL.
The name shall correspond to the name of the group whenever a group of connected clients is reported.
EMITEERITUD JA VEEL TAGATISEKS ANDMATA OMA PANDIKIRJAD JA VARAGA TAGATUD VÄÄRTPABERID
In any other case, the name shall correspond to the individual counterparty.
VORM: AE-SOU.
For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group's commercial name.
KOORMATISE ALLIKAD
LEI Code
B OSA:
The legal entity identifier code of the counterparty.
TÄHTAJA ANDMED
Residence of the counterparty
C OSA:
The ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat's “Balance of Payments Vademecum”)
TINGIMUSLIKUD KOORMATISED
For groups of connected clients, no residence shall be reported.
STSENAARIUM A:
Sector of the counterparty
KOORMATUD VARADE ÕIGLASE VÄÄRTUSE VÄHENEMINE 30 %.
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
STSENAARIUM B:
Central Banks;
OLULISTE VALUUTADE NÕRGENEMINE 10 %.
General Governments;
D OSA:
Credit institutions;
PANDIKIRJAD
Other financial corporations;
PANDIKIRJADE EMISSIOONID
Non-financial corporations;
JUHISED Z-TELJE KOHTA
households.
E OSA:
For groups of connected clients, no sector shall be reported.
TÄIENDAVAD ANDMED
NACE code
ARUANDVA KREDIIDIASUTUSE VÕI INVESTEERIMISÜHINGU VARADE TÄIENDATUD VORM
For the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans l'Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used.
ARUANDVA KREDIIDIASUTUSE VÕI INVESTEERIMISÜHINGU SAADUD TAGATISE TÄIENDATUD VORM
This column shall apply only for the counterparties “Other financial corporations” and “Non-financial corporations”.
Struktuur
NACE codes shall be used for “Non-financial corporations” with one level detail (e.g.
Raamistik koosneb viiest vormide kogumist, mis sisaldavad kokku üheksat vormi järgmiselt.
“F — Construction”) and for “Other financial corporations” with a two level detail, which provides separate information on insurance activities (e.g.
A osa:
“K65 — Insurance, reinsurance and pension funding, except compulsory social security”).
Koormatiste ülevaade:
The “Other financial corporations” and “Non-financial corporations” economic sectors shall be classified on the basis of FINREP counterparty breakdown.
vorm AE-ASS.
For groups of connected clients, no NACE code shall be reported.
Aruandva krediidiasutuse või investeerimisühingu varad
Type of counterparty
vorm AE-COL.
Article 394(2) of CRR
Aruandva krediidiasutuse või investeerimisühingu saadud tagatis
The type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities shall be specified by using “I” for institutions or “U” for unregulated financial sector entities.
vorm AE-NPL.
For a group of connected clients, if a unique code is available at national level, this code shall be reported as the code of the group of connected clients.
Emiteeritud ja veel tagatiseks andmata oma pandikirjad ja varaga tagatud väärtpaberid
Where there is no unique code at the national level, the code that shall be reported shall be the code of the parent company in C 27.00.
vorm AE-SOU.
In the cases where the group of connected clients does not have a parent, the code that shall be reported shall be the code of the individual entity which is considered by the institution as the most significant within the group of connected clients.
Koormatise allikad
In any other case, the code shall correspond to the individual counterparty.
B osa:
The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU.
Tähtaja andmed:
Group or individual
vorm AE-MAT.
The institution shall report “1” for the reporting of exposures to individual clients or “2” for the reporting of exposures to groups of connected clients.
Tähtaja andmed
Transactions where there is an exposure to underlying assets
C osa:
Article 390(7) of CRR
Tingimuslikud koormatised
In accordance with further technical specifications by the national competent authorities, when the institution has exposures to the reported counterparty through a transaction where there is an exposure to underlying assets, the equivalent to “Yes” shall be reported; otherwise the equivalent to “No” shall be reported.
vorm AE-CONT.
Original exposures
D osa:
Articles 24, 389, 390 and 392 of CRR.
vorm AE-CB.
The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additional exposures arising from transactions where there is an exposure to underlying assets.
Pandikirjade emissioonid
According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk.
E osa:
These columns shall contain the original exposure, i.e. the exposure value without taking into account value adjustments and provisions, which shall be deducted in column 210.
Täiendavad andmed:
The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR.
vorm AE-ADV-1.
The valuation of assets and off-balance-sheet items shall be effected in accordance with the accounting framework to which the institution is subject, according to Article 24 of CRR.
Aruandva krediidiasutuse või investeerimisühingu varade täiendatud vorm
Exposures deducted from own funds, which are not exposures according to Article 390(6)(e), shall be included in these columns.
vorm AE-ADV-2.
These exposures shall be deducted in column 200.
Aruandva krediidiasutuse või investeerimisühingu saadud tagatise täiendatud vorm
Exposures referred to in points (a) to (d) of Article 390(6)of CRR shall not be included in these columns.
Iga vormi puhul on esitatud viited õigussätetele ja täiendav üksikasjalik teave aruandluse üldisemate aspektide kohta.
Original exposures shall include any asset and off-balance sheet items according to Article 400 of CRR.
Raamatupidamisstandard
The exemptions shall be deducted for the purpose of Article 395(1) of CRR in column 320.
Krediidiasutused ja investeerimisühingud kajastavad bilansilist väärtust sellise raamatupidamistava kohaselt, mida nad kasutavad finantsteabe esitamiseks vastavalt artiklitele 9–11.
Exposures from both non-trading and trading book shall be included.
Krediidiasutused ja investeerimisühingud, kes ei pea finantsteavet esitama, kohaldavad oma vastavat raamatupidamistava.
For the breakdown of the exposures in financial instruments, where different exposures arising from netting agreements constitute a single exposure, the latter shall be allocated to the financial instrument corresponding to the principal asset included in the netting agreement (in addition, see the introductory section).
Käesoleva lisa kohaldamisel osutavad lühendid „IAS” ja „IFRS” määruse (EÜ) nr 1606/2002 artiklis 2 määratletud rahvusvahelistele raamatupidamisstandarditele.
Total original exposure
Krediidiasutuste ja investeerimisühingute jaoks, kes esitavad finantsteabe IFRS standardite kohaselt, on sisestatud viited asjakohastele IFRS standarditele.
The institution shall report the sum of direct exposures and indirect exposures as well as the additional exposures that arise from the exposure to transactions where there is an exposure to underlying assets.
Nummerdamise põhimõtted
Article 178 of CRR.
Vormi veergude, ridade ja lahtrite tähistamiseks on käesolevas juhendis kasutatud järgmist üldist märget:
The institution shall report the part of the total original exposure corresponding to defaulted exposures.
Vorm:
Direct exposures
Rida;
Direct exposures shall mean the exposures on “immediate borrower” basis.
Veerg.
Debt instruments
Tärni kasutatakse selle väljendamiseks, et valideerimisele kuulub terve rida või veerg.
Regulation (EC) No 25/2009 (“ECB/2008/32”) Annex II, Part 2, table, categories 2 and 3.
Näiteks AE-ASS;
Debt instruments shall include debt securities, and loans and advances.
2 osutab vormi AE-ASS veeru 2 kõigi ridade andmepunktidele.
The instruments included in this column shall be those qualified as “loans of up to and including one year/over one year and up to and including five years/of over five years' original maturity”, or as “securities other than shares”, according to ECB/2008/32.
Kui valideerimine on vormisisene, kasutatakse asjaomase vormi andmepunktidele osutamiseks järgmist märget:
Repurchase transactions, securities or commodities lending or borrowing transactions (securities financing transactions) and margin lending transactions shall be included in this column.
Märgi põhimõtted
ECB/2008/32 Annex II, Part 2, table, categories 4 and 5.
XVI lisa vormides järgitakse V lisa I osa punktides 9 ja 10 kirjeldatud märgipõhimõtteid.
The instruments included in this column shall be those qualified as “Shares and other equities” or as “MMF shares/units” according to ECB/2008/32.
Kohaldamise tase
Article 272(2) and Annex II of CRR.
Vara koormatiste aruandluse kohaldamise puhul järgitakse määruse (EL) nr 575/2013 (edaspidi „kapitalinõuete määrus”) artikli 99 lõike 1 esimese lõigu kohaseid omavahendite aruandlusnõudeid.
The instruments that shall be reported in this column shall include derivatives listed in Annex II of CRR and long settlement transactions, as defined in Article 272(2) of CRR.
Seega ei pea krediidiasutused ja investeerimisühingud, kelle suhtes ei kohaldata usaldatavusnõudeid vastavalt kapitalinõuete määruse artiklile 7, esitama teavet vara koormatiste kohta.
Credit derivatives that are subject to counterparty credit risk shall be included in this column.
Proportsionaalsus
Off balance sheet items
Artikli 16a lõike 2 punkti b kohaldamisel arvutatakse vara koormatise tase järgmiselt:
Annex I of CRR.
Koormatud varade ja tagatise bilansiline väärtus = AE-ASS;010;010+AE-COL;130;010.
The value that shall be reported in these columns shall be the nominal value before any reduction of specific credit risk adjustments and without application of conversion factors.
Koguvarad ja -tagatis = AE-ASS;010;010 + AE-ASS;010;060+AE-COL;130;010+AE-COL;130;040.
Loan commitments
Vara koormatuse määr = (koormatud varade ja tagatise bilansiline väärtus)/(koguvarad ja -tagatis).
Annex I, points 1(c) and (h), 2(b)(ii), 3(b)(i) and 4(a) of CRR.
Artikli 16a lõike 2 punkti a kohaldamisel arvutatakse koguvarade summa järgmiselt:
Loan commitments are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
Koguvarad = AE-ASS;010;010 + AE-ASS;010;060
Financial guarantees
Koormatise määratlus
Annex I, points 1(a),(b) and (f), of CRR.
Käesoleva lisa ja XVI lisa kohaldamisel käsitatakse vara koormatuna, kui see on antud tagatiseks või kui selle suhtes kehtib mis tahes kokkulepe tagada mis tahes tehingut, millest ei saa vara vabalt välja võtta, või parandada sellise tehingu krediidikvaliteeti.
Financial guarantees are contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Oluline on märkida, et tagatiseks antud varasid, mille suhtes kohaldatakse mis tahes väljavõtmise piiranguid, nt varad, mille väljavõtmiseks või teiste varadega asendamiseks on vaja eelnevat nõusolekut, tuleks käsitada koormatuna.
Credit derivatives that are not included in the column “derivatives” shall be reported in this column.
Määratlus ei põhine sõnaselgel õiguslikul määratlusel nagu omandiõiguse üleminek, vaid pigem majanduslikel põhimõtetel, kuna õigusraamistikud võivad riikide lõikes erineda.
Other commitments
Määratlus on siiski tihedalt seotud lepingutingimustega.
Other commitments are the items in Annex I to CRR that are not included in the previous categories.
Euroopa Pangandusjärelevalve kohaselt kuuluvad kõnealuse määratluse alla järgmised lepingute liigid (mittetäielik loetelu):
The exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the institution shall be reported in this column.
tagatud rahastamistehingud, sealhulgas repolepingud ja -tehingud, väärtpaberite laenuks andmise tehingud ja muud laadi tagatud laenuandmistehingud;
Indirect exposures
eri tagatistehingud, nt tuletisinstrumentide turuväärtuse põhjal antud tagatis;
Article 403 of CRR.
tagatisega finantsgarantiid.