natgillin/translations-raw huggingface dataset:
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Vt veerg 090.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Vt veerg 100.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Vt veerg 110.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
Täiendavad riskipositsioonid, mis tulenevad tehingutest, mille puhul on riskipositsioon alusvara suhtes
the debtor does not have any amount past-due by more than 90 days.
Kapitalinõuete määruse artikli 390 lõige 7.
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Täiendavad riskipositsioonid, mis tulenevad tehingutest, mille puhul on riskipositsioon alusvara suhtes.
Where forbearance measures are applied to non-performing exposures, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
(-) Väärtuse korrigeerimised ja eraldised
the application of forbearance measures does not lead to the recognition of impairment or default;
Määruse (EL) nr 575/2013 artiklid 34, 24, 110 ja 111.
one year has passed since the forbearance measures were applied;
Kohaldatava raamatupidamistavaga (direktiiv 86/635/EMÜ või määrus (EÜ) nr 1606/2002) kehtestatud väärtuste korrigeerimised ja eraldised, mis mõjutavad riskipositsioonide väärtuse hindamist kooskõlas kapitalinõuete määruse artiklitega 24 ja 110.
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
Selles veerus kajastatakse väärtuste korrigeerimised ja eraldised võrreldes brutoriskipositsiooniga, mis on esitatud veerus 040.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
(-) Omavahenditest maha arvatud riskipositsioonid
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
Kapitalinõuete määruse artikli 390 lõike 6 punkt e.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
Siia märgitakse omavahenditest maha arvatud riskipositsioonid, mis kajastatakse „Esmane riskipositsioon kokku” veergudes.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Riskipositsiooni väärtus enne vabastuste ja krediidiriski maandamise kohaldamist
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
Kapitalinõuete määruse artikli 394 lõike 1 punkt b.
Non-performing exposures shall be reported broken down by past due time bands.
Krediidiasutused ja investeerimisühingud kajastavad riskipositsiooni väärtuse enne vajaduse korral krediidiriski maandamise mõju arvessevõtmist.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
Selles veerus kajastatavaks riskipositsiooni väärtuseks on summa, mida kasutati tegemaks kindlaks, kas riskipositsiooni puhul on tegu kapitalinõuete määruse artiklis 392 sätestatud mõiste kohase riskide kontsentreerumisega.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
See hõlmab esmast riskipositsiooni pärast väärtuste korrigeerimiste ja eraldiste mahaarvamist ning omavahenditest maha arvatud riskipositsioonide summat.
The following exposures shall be identified in separate columns:
Millest: kauplemisportfelli mittekuuluvad
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
Kauplemisportfelli mittekuuluvate riskipositsioonide summa riskipositsioonide summast kokku enne vabastuste kohaldamist ja krediidiriskide maandamist.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
% aktsepteeritud kapitalist
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
Kapitalinõuete määruse artikli 4 lõike 1 punkt 71 ja artikkel 395.
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Siia tuleb märkida riskipositsiooni protsendiline väärtus enne vabastuste ja krediidiriski maandamise kohaldamist suhtena krediidiasutuse või investeerimisühingu aktsepteeritud kapitali, nagu määratletud kapitalinõuete määruse artikli 4 lõike 1 punktis 71.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
(-) Krediidiriski maandamise aktsepteeritud tehnikad
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Kapitalinõuete määruse artiklid 399 ja 401–403.
‘Accumulated changes in fair value due to credit risk’ shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Krediidiriski maandamise tehnikad, nagu määratletud määruse (EL) nr 575/2013 artikli 4 lõike 1 punktis 57.
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Käesolevas aruandluses rakendatakse kapitalinõuete määruse III osa II jaotise 3. ja 4. peatükis tunnustatud krediidiski maandamise tehnikaid vastavalt kapitalinõuete määruse artiklites 401 kuni 403 sätestatule.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Krediidiriski maandamise tehnikatel võib olla riskide kontsentreerumise tingimustes kolm erinevat mõju: asendamise mõju; otsene krediidiriski kaitse, mis ei ole asendamise mõju; ning käsitlemine kinnisvarana.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
(-) Krediidiriski maandamise aktsepteeritud tehnikate asendav mõju
FORBORNE EXPOSURES (19)
Nendes veergudes kajastatava otsese ja kaudse krediidiriski kaitse summa peab vastama kolmanda isiku poolt garanteeritud või kolmanda isiku poolt väljastatud tagatisega tagatud riskipositsioonidele, kui krediidiasutus või investeerimisühing otsustab käsitleda seda riskipositsiooni riskipositsioonina, mille eest garantii andja või tagatise väljastaja on vastutav.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
(-) Võlainstrumendid
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
(-) Omakapitaliinstrumendid
For the purpose of template 19, a concession refers to either of the following actions:
(-) Tuletisinstrumendid
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
(-) Bilansivälised kirjed
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Nendes veergudes kajastatud väärtustesse ei tohi olla sisse arvestatud ümberhindlustegurit.
A concession may entail a loss for the lender.
(-) Siduvad laenuandmiskohustused
Evidence of a concession includes the following:
(-) Finantsgarantiid
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
(-) Muud siduvad kohustused
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
(-) Otsene krediidiriski kaitse, mis ei ole asendamise mõju
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Kapitalinõuete määruse artikkel 401.
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
(-) Kinnisvara
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
Kapitalinõuete määruse artikkel 402.
For the purpose of template 19, ‘debt’ includes loans, debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Siia märgib krediidiasutus või investeerimisühing kapitalinõuete määruse artikli 402 kohaldamise tõttu riskipositsiooni väärtusest maha arvatud summad.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
(-) Vabastatud summad
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
Kapitalinõuete määruse artikkel 400.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Siia märgib krediidiasutus või investeerimisühing summad, mille võrra kohaldatakse riskide kontsentreerumise tingimuses vabastusi.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Riskipositsiooni väärtus pärast vabastuste ja krediidiriski maandamise kohaldamist
Nevertheless the following shall be treated as forbearance measures:
Kapitalinõuete määruse artikli 394 lõike 1 punkt d.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Krediidiasutus või investeerimisühing kajastab kapitalinõuete määruse artikli 395 lõike 1 kohaldamisel arvutatud riskipositsiooni väärtuse pärast vabastuste ja krediidiriski maandamise mõju arvessevõtmist.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Sellesse veergu märgitakse summa, mis võetakse arvesse, et järgida kapitalinõuete määruse artiklis 395 sätestatud riskide kontsentreerumise piirmäära.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Krediidiasutus või investeerimisühing märgib riskipositsiooni kogusumma pärast seda, kui on kohaldatud vabastusi ja võetud arvesse kauplemisportfelli mittekuuluva krediidiriski maandamise mõju.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
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 punktis 71.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Vormil LE3 esitab krediidiasutus või investeerimisühing andmed üksikklientide kohta, kes kuuluvad omavahel seotud klientide rühmadesse, mis on kajastatud vormi LE2 ridadel.
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Veerud 010 ja 020 moodustavad koos rea tunnuse ning see tunnus on tabeli iga rea puhul kordumatu.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Esitatakse üksiku vastaspoole kood, kes kuulub omavahel seotud klientide rühmadesse.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Rühma kood
the institution approves the use of embedded fo rbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Juhul kui klient kuulub mitmesse omavahel seotud klientide rühma, kajastatakse ta kõigi nende omavahel seotud klientide rühmade liikmena.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
Vt vormi LE2 veerg 030.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Seotuse liik
The classification as forborne shall be discontinued when all of the following conditions are met:
Üksiküksuse ja omavahel seotud klientide rühma vahelise seotuse liik tähistatakse ühega järgmistest tähistest:
the contract is considered to be performing, including where it has been reclassified from the non-performing category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
„a”, kui esineb kapitalinõuete määruse artikli 4 lõike 1 punkti 39 alapunktis a sätestatud olukord (kontroll) või
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
„b”, kui esineb kapitalinõuete määruse artikli 4 lõike 1 punkti 39 alapunktis b sätestatud olukord (vastastikune seotus).
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
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.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
Ülejäänud juhised on samad, mis vormi LE2 puhul.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
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 conditions shall be assessed on at least a quarterly basis.
Kood on rea tunnus ning on tabeli iga rea puhul kordumatu.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
Riskipositsioonide tähtajaklassid
that extension has not led the exposure to be classified as non-performing;
Kapitalinõuete määruse artikli 394 lõike 2 punkt e.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Krediidiasutus või investeerimisühing esitab selle teabe kümne suurima riskide kontsentreerumise kohta krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumise kohta reguleerimata finantssektori ettevõtjate suhtes.
Where additional forbearance measures are applied to a performing forborne contract under probation or it becomes more than 30 days past due, it shall be classified as non-performing.
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.
‘Performing exposures with forbearance measures’ comprise forborne exposures that do not meet the criteria to be considered as non-performing.
Enne vabastuste ja krediidiriski maandamise kohaldamist (vormi LE2 veerg 210) kirjutatakse iga riskipositsiooni väärtuse puhul eeldatavalt tähtaeguvad summad vastavasse tähtajaklassi.
Forborne exposures under probation that have been reclassified out of the ‘non-performing forborne exposures’ category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation’.
Selle tulemusena võib üks ja seesama riskipositsioon olla jaotatud erinevate veergude vahel.
Non-performing exposures with forbearance measures comprise forborne exposures that meet the criteria to be considered as non-performing.
Instrumendid, millel ei ole kindlaksmääratud lõpptähtaega, nagu omavahendid, kajastatakse veerus „Määramata lõpptähtaeg”.
Those non-performing exposures with forbearance measures include the following:
Riskipositsiooni eeldatav lõpptähtaeg kajastatakse nii otsese kui ka kaudse riskipositsiooni puhul.
exposures which have become non-performing due to the application of forbearance measures;
Otseste riskipositsioonide puhul tuleb omakapitali instrumentide, võlainstrumentide ja tuletisinstrumentide eeldatavate summade jaotamisel erinevatesse selle vormi tähtajaklassidesse lähtuda lõpptähtajal põhinevale meetodile tugineva täiendavate likviidsuse näitajate vormi juhistest (vt 23.5.2013 avaldatud konsulteerimise dokument CP18).
exposures which were non-performing prior to the extension of forbearance measures;
Bilansiväliste kirjete puhul kasutatakse eeldatavate summade jaotamisel tähtajaklassidesse seotud riski lõpptähtaega.
exposures to which the conditions referred to in paragraph 157 apply;
Täpsemalt tähendab see tuleviku hoiustamistehingute puhul hoiuse tähtaja struktuuri, finantsgarantiide puhul alusvaraks oleva finantsinstrumendi tähtaja struktuuri, siduvate laenuandmiskohustuste kasutamata vahendite puhul laenu tähtaja struktuuri ning muude siduvate kohustuste puhul siduva kohustuse tähtaja struktuuri.
forborne exposures which have been reclassified from the performing category, including exposures under probation having been re-forborne or are more than 30 days past-due.
Kaudsete riskipositsioonide puhul lähtutakse tähtajaklassidesse jaotamisel otsest riskipositsiooni genereerivate tagatud tegevuste tähtajast.
Exposures to which paragraph 157 applies shall be separately identified in the column ‘of which: forbearance of non-performing exposures’.
C 31.00 - Tähtajaklassid, mis on seotud kümne suurima riskide kontsentreerumisega krediidiasutuste või investeerimisühingute suhtes ning kümne suurima riskide kontsentreerumisega reguleerimata finantssektori ettevõtjate suhtes: andmed riskipositsioonide kohta omavahel seotud klientide rühmadesse kuuluvate üksikklientide suhtes (vorm LE5)
The column ‘Refinancing’ comprises the gross carrying amount of the new contract (‘refinancing debt’) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Vormil LE5 esitab krediidiasutus või investeerimisühing andmed üksikvastaspoolte kohta, kes kuuluvad omavahel seotud klientide rühmadesse, mis on kajastatud vormi LE4 ridadel.
Forborne exposures combining modifications and refinancing shall be allocated to the column ‘Instruments with modifications of the terms and conditions’ or the column ‘Refinancing’ according to the measure that has the most impact on cash-flows.
Veerud 010 ja 020 moodustavad koos rea tunnuse ning see tunnus on tabeli iga rea puhul kordumatu.
Refinancing by a pool of banks shall be reported in the column ‘Refinancing’ for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Vt vormi LE3 veerg 010.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Vt vormi LE3 veerg 020.
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
Riskipositsioonide tähtajaklassid
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
Vt vormi LE4 veerud 020–250.”
The amount of ‘accumulated impairment’ to be reported in the column ‘on non-performing exposures with forbearance measures’ for non-performing exposures shall not include incurred but not reported losses.
Rakendusmäärust (EL) nr 680/2014 muudetakse järgmiselt.
Incurred but not reported losses shall be reported in the column ‘on performing exposures with forbearance measures’.
Sisereitingute meetodid, kui kasutatakse makseviivitusest tingitud kahjumäära ja/või ümberhindlustegurite sisehinnanguid
‘Accumulated changes in fair value due to credit risk’ are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
OTSESED FINANTSGARANTIID
PART 3
INTRESSIMÄÄRA VAHETUSTEHINGUD / VALUUTA VAHETUSTEHINGUD
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
PÄRAST ÜLEMPIIRI KOHALDAMIST
Table 2
Ainult ühte veergu sisaldavate vormide puhul viidatakse ainult ridadele: vorm;rida.
Standardised Approach
Kirjed 1.1.1.1.4–1.1.1.1.4.3 ei hõlma tegelikke või tingimuslikke kohutusi osta enda esimese taseme põhiomavahenditesse kuuluvaid instrumente.
SA exposure classes (CRR Article 112)
Tegelikke või tingimuslikke kohutusi osta enda esimese taseme põhiomavahenditesse kuuluvaid instrumente kajastatakse eraldi kirje 1.1.1.1.5 all.
FINREP counterparty sectors
Kapitalinõuete määruse artikli 4 lõike 1 punkt 100 ja artikli 26 lõike 1 punkt d
Comments
Asjaomane summa kajastatakse pärast arvutamise ajal prognoositavate maksude mahaarvamist ja enne usaldatavusfiltrite kohaldamist.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Kirjed 1.1.2.1.4–1.1.2.1.4.3 ei hõlma tegelikke või tingimuslikke kohutusi osta enda täiendavatesse esimese taseme omavahenditesse kuuluvaid instrumente.