natgillin/translations-raw huggingface dataset:
> 1mth <=3mths
Seega on riskipositsiooni tagatud osa vastavalt standardmeetodile riskiga kaalutud ja seda kajastatakse vormis CR SA.
Due date later than 1 month and earlier than or equal to 3 months
JAH
> 3mths <=6mths
150–210
Due date later than 3 months and earlier than or equal to 6 months
190–210
> 6mths<=1yr
010–300
Due date later than 6 months and earlier than or equal to 1 year
010–001 – 010–NNN
> 1yr <=2yrs
080–110
Due date later than 1 year and earlier than or equal to 2 years
100–110
> 2yrs <=3yrs
150–180
Due date later than 2 years and earlier than or equal to 3 years
220–320
> 3yrs <=5yrs
220–260
Due date later than 3 years and earlier than or equal to 5 years
070–090
> 5yrs <=10yrs
150–170
Due date later than 5 years and earlier than or equal to 10 years
220–240
> 10yrs
060–090
Due date later than 10 years
080–090
This template requires institutions to calculate the level of asset encumbrance in a number of stressed scenarios.
130–160
Contingent encumbrance refers to the additional assets which may need to be encumbered when the reporting institutions faces adverse developments triggered by an external event over which the reporting institution has no control (including a downgrade, decrease of the fair value of the encumbered assets or a general loss of confidence).
200–320
In these cases, the reporting institution will need to encumber additional assets as a consequence of already existing transactions.
440–450
The additional amount of encumbered assets shall be net of the impact of the institution's hedge transactions against the events described under the aforementioned stressed scenarios.
040–090
This template includes the following two scenarios for reporting contingent encumbrance which are set out in more detail in points 4.1.1. and 4.1.2.
100–150
The information reported shall be the institution's reasonable estimate based on the best available information.
180–230
Decrease of the fair value of the encumbered assets by 30 %.
240–290
This scenario only covers a change in the underlying fair value of the assets, and not any other change which may affect its carrying amount such as foreign exchange gains or losses or potential impairment.
310–360
The reporting institution may then be forced to post more collateral in order to keep the value of the collateral constant.
370–420
A 10 % depreciation in each currency in which the institution has aggregate liabilities amounting to or exceeding 5 % of the institution's total liabilities.
430–540
The scenarios shall be reported independently of each other, and significant currency depreciations shall also be reported independently of depreciations of other significant currencies.
080–100
Consequently institutions shall not take correlations between the scenarios into account.
120–130
Scenario A:
140–220
Decrease of 30 % of encumbered assets
230–300
It shall be assumed that all encumbered assets decrease 30 % in value.
230–250
The need of additional collateral arising from such a decrease shall take into account existing levels of over-collateralisation, such that only the minimum collateralisation level is maintained.
260–280
The need of additional collateral shall also take into account the contractual requirements of the contracts and agreements impacted, including threshold triggers.
310–400
Only contracts and agreements, where there is a legal obligation to supply additional collateral shall be included.
310–330
This includes covered bond issues where there is a legal requirement to uphold minimum levels of over collateralisation but no requirement to maintain existing rating levels on the covered bond.
340–360
Scenario B:
370–400
Depreciation of 10 % in significant currencies
450–510
A currency is a significant currency if the reporting institution has aggregate liabilities in that currency amounting to or exceeding 5 % of the institution's total liabilities
460–470
The calculation of a 10 % depreciation shall take into account both changes on the asset and liability side, i.e. focus the asset-liability mismatches.
Baasmeetodit, standardmeetodit ja/või alternatiivset standardmeetodit kasutavad krediidiasutused ja investeerimisühingud arvutavad omavahendite nõuded majandusaasta lõpu andmete alusel.
For instance a repo transactions in USD based on USD assets does not cause additional encumbrance, whereas a repo transaction in USD based on a EUR asset causes additional encumbrance.
Kui auditeeritud andmed ei ole kättesaadavad, võivad krediidiasutused ja investeerimisühingud kasutada majandustegevuse prognoose.
All transactions which have a cross-currency element shall be covered by this calculation.
brutokahju summad, mis on seotud eelmistel aruandeperioodidel „esimest korda kajastatud” operatsiooniriski juhtumite kahju positiivsete korrigeerimistega aruandeperioodil (nt eraldiste suurenemine, seotud kahjujuhtumid, lisaarveldused), ning
See instructions concerning specific columns of the AE-SOU template in point 1.5.1.
010–070
The content of the columns in AE-CONT template does not differ from the AE-SOU template.
Juhtumite arv (rida 910) kajastatakse sisemist miinimummäära ületavate juhtumite arv juhtumiliikide lõikes kõigi äriliinide puhul.
Same instructions and data as for column 010 of the AE-SOU template.
See arv võib olla väiksem kui äriliinide lõikes kokku liidetud juhtumite arv, kuna mitut eri äriliini mõjutavaid juhtumeid käsitatakse ühe juhtumina.
Amount of the matching financial liabilities, contingent liabilities (loan commitments received and financial guarantees received) and of the securities lent with non–cash collateral, insofar as these transactions entail asset encumbrance for that institution.
910–950/080
As referred for each row in the template, financial liabilities are reported at their carrying amount, contingent liabilities at their nominal and securities lent with non-cash collateral at their fair value.
Kahju kogusumma võrdub iga rea puhul alates reast 920 kuni reani 924 asjaomase rea juhtumiliikide kahju kogusummade horisontaalsel kokkuliitmisel saadud tulemusega.
A. Additional amount of encumbered assets
Rea 920 kahju kogusumma võrdub veeru 080 äriliinide kahju kogusummade vertikaalsel kokkuliitmisel saadud tulemusega.
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of occurrence of scenario A.
020–200
Following the instructions laid down in Part A of this Annex, these amounts are reported at their carrying amount if the amount is related to assets of the reporting institution or at their fair value if related to collateral received.
030–050
Amounts exceeding the non-encumbered assets and collateral of the institution are reported at fair value.
060–080
Significant currency 1
090–110
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 1 in scenario B.
120–210
See rules for amount types in row 020.
410–420
Significant currency 2
050–070
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 2 in scenario B.
020–030
The information in this template is reported for all UCITS-compliant covered bonds issued by the reporting institution.
060–070
UCITS-compliant covered bonds are the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC.
100–120
These are covered bonds issued by the reporting institution if the reporting institution is in relation to the covered bond subject by law to special public supervision designed to protect bond-holders and if for such covered bond it is required that sums deriving from the issue of those bonds shall be invested in accordance with the law in assets which, during the whole period of validity of the bonds, are capable of covering claims attaching to the bonds and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest.
130–480
Covered bonds issued by or on behalf of the reporting institution that are not UCITS-compliant covered bonds shall not be reported within the AE-CB templates.
100–140
The reporting shall be based on the statutory covered bond regime, i.e. the legal framework which applies the to the covered bond programme.
150–160
Instructions concerning z-axis
V lisa 2.osa punkt 14
z-axis
CRRi artikli 4 lõike 1 punkt 124
Cover pool identifier (open)
IAS 1.82(h);
The cover pool identifier consists of the name or unambiguous abbreviation of the cover pool issuing entity and the designation of the cover pool that individually is subject to the relevant covered bond protective measures.
IFRS 3, lisa B67(d)(v)
Nominal amount
IAS 1.54(c);
Nominal amount is the sum of claims to payment of principal, determined in accordance with the respective statutory covered bond regime's rules that apply for determining sufficient coverage.
CRRi artikli 4 lõike 1 punkt 115
Present value (swap)/Market value
IAS 1.54(j);
Present value (swap) is the sum of claims to payment of principal and interest, as discounted by a foreign exchange-specific risk-free yield curve, determined in accordance with the relevant statutory covered bond regime's rules that apply for determining sufficient coverage.
CRRi artikli 4 lõike 1 punkt 124
For columns 080 and 210 referring to cover pool derivative positions, the amount to be reported is its market value.
„soetusmaksumusepõhisel meetodil mõõdetud võlainstrumendid, mida ei kasutata kauplemisel” ning
Asset-specific value
„kauplemisel kasutatavad finantskohustused” ja
The asset-specific value is the economic value of the cover pool assets, as may be described by a fair value according to IFRS 13, a market value observable from executed transactions in liquid markets, or a present value that would discount future cash flows of an asset by an asset-specific interest rate curve.
„muud tagatisega laenud” hõlmavad laene, mis on ametlikult tagatud tagatisega, sõltumata nende laenu/tagatise suhtest (nn laenusumma ja tagatise väärtuse suhtest), ning mis ei kuulu kirjetele „kinnisvaraga tagatud laenud”, „kapitalirent” ega „pöördrepolaenud”.
Carrying amount of a covered bond liability or a cover pool asset is the accounting value at the covered bond issuer.
Need tagatised hõlmavad panditud väärtpabereid, sularaha ja muid tagatisi;
Compliance with Article 129 of CRR?
IFRSi või ühilduva siseriikliku GAAPi kohaselt vastavad need lepingud IAS 39 paragrahvi 9 ning IFRS 4 lisas A esitatud finantsgarantiilepingu määratlusele.
[YES/NO]
„Finantsgarantiideks” liigitatakse järgmised kapitalinõuete määruse I lisas esitatud kirjed:
Institutions shall specify whether the cover pool meets the requirements set out in Article 129 of CRR in order to be eligible for the preferential treatment set out in Article 129(4) and (5) of that Regulation.
„kasutamata krediidilimiidid”, mis hõlmavad „väärtpaberite ostu” või „garantiide andmist” käsitlevaid lepinguid;
If YES, indicate primary asset class of the cover pool
„pakkumus- ja täitmisgarantiide kasutamata krediidilimiidid”;
If the cover pool is eligible for the preferential treatment set out in Article 129(4) and (5) of CRR (answer YES in column 011), the primary asset class of the cover pool shall be indicated in this cell.
See hõlmab muu hulgas väärtpaberiregistrite teenuseid;
The classification in Article 129(1) of that Regulation shall be used for this purpose and codes “a”, “b”, “c”, “d”, “e”, “f” and “g” shall be indicated accordingly.
arvestusdokumentide koostamise teenuseid;
Code “h” will be applied when the primary asset class of the cover pool does not fall under any of the previous categories.
„NACE kood” esitatakse investeerimisobjektiks oleva üksuse põhitegevusala alusel.
Covered bond liabilities
Finantssektoriväliste äriühingute puhul toimub NACE koodide esitamine esimese eristustaseme (st „jagude” taseme) alusel;
Covered bond liabilities are the liabilities of the issuing entity incurred by issuing covered bonds and extends to all positions as defined by the respective statutory covered bond regime that are subject to the relevant covered bond protective measures (this may, for instance, include securities in circulation as well as the position of counterparts of the covered bond issuer in derivative positions with, from the perspective of the covered bond issuer, a negative market value attributed to the cover pool and treated as covered bond liabilities in accordance with the relevant statutory covered bond regime).
060–110
Reporting date
120–180
Amounts of covered bond liabilities, excluding cover pool derivative positions, according to the different future date ranges.
210–230
+ 6 months
240–310
The date “+ 6 months” is the point in time 6 months after the reporting reference date.
270–290
Amounts shall be provided assuming no change in covered bond liabilities compared to the reporting reference date except for amortization.
330–350
In the absence of a fixed payment schedule, for amounts outstanding at future dates the expected maturity is to be used in a consistent manner.
050–360
+ 12 months — + 10 years
020–250
As for “+ 6 months” (column 030) for the respective point in time from the reporting reference date.
030–260
Cover pool derivative positions with net negative market value
c010 ja AE-SOU;
The net negative market value of cover pool derivative positions which from the perspective of the covered bond issuer have a net negative market value.
Sobitatud finantskohustuste, tingimuslike kohustuste (aruande esitaja ees võetud siduvad laenuandmiskohustused ja saadud finantsgarantiid) ja mitterahalise tagatisega laenuks antud väärtpaberite summa, kuivõrd kõnealuste tehingutega kaasneb kõnealuse krediidiasutuse või investeerimisühingu jaoks vara koormatis.
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a negative market value require coverage by eligible cover pool assets.
Finantskohustusi kajastatakse bilansilises väärtuses, tingimuslikke kohustusi nimiväärtuses ja mitterahalise tagatisega laenuks antud väärtpabereid õiglases väärtuses.
The net negative market value is to be reported for the reporting reference date only.
020–140
External credit rating on covered bond
040–070
Information on external credit ratings on the respective covered bond, as existing on the reporting date, is to be provided.
090–140
Credit rating agency 1
150–250
If a credit rating of at least one credit rating agency exists as of the reporting date, the name of one of these credit rating agencies shall be provided here.
170–200
If credit ratings by more than three credit rating agencies exist as of the reporting date, the three credit rating agencies to whom information is provided shall be selected based on their respective market prevalence.
220–250
Credit rating 1
130–140
The credit rating issued by the credit rating agency reported in column 090 on the covered bond as of the reporting reference date.
OTSENE KREDIIDIRISKI KAITSE.
If long- and short-term credit ratings by the same credit rating agency exist, the long-term credit rating is to be reported.
FINANTSTAGATISE MÕJU ARVUTAMISE ÜLDMEETOD
The credit rating to be reported shall include any modifiers.
Sellel real kajastatakse üleminekusätete mõju vähemusosalustele, mida aktsepteeritakse esimese taseme põhiomavahenditena, kvalifitseeruvatele esimese taseme omavahenditesse kuuluvatele instrumentidele, mida aktsepteeritakse konsolideeritud täiendavate esimese taseme omavahenditena, ja kvalifitseeruvatele omavahenditele, mida aktsepteeritakse konsolideeritud teise taseme omaahenditena.
Credit rating agency 2 and credit rating agency 3
KREDIIDIRISK, VASTASPOOLE KREDIIDIRISK, LAHJENDUSRISK, REGULEERIMATA VÄÄRTPABERIÜLEKANDED JA ARVELDUS/ÜLEKANDERISK
As for credit rating agency 1 (column 090) for further credit rating agencies that have issued credit ratings on the covered bond as of the reporting reference date.
Tuleb silmas pidada, et kapitalinõuete määruse artikli 379 kohaste reguleerimata väärtpaberiülekannete omavahendite nõudeid ei kajastata vormis CR SETT, vaid krediidiriski vormides (CR SA, CR IRB).
Credit rating 2 and credit rating 3
BADi artikkel 4, passiva punkt 10;
As for credit rating 1 (column 100) for further credit ratings issued by credit rating agencies 2 and 3 on the covered bond existing as of the reporting reference date.
BADi artikkel 4, passiva punkt 13;
Cover pool
CRRi artikli 4 lõike 1 punkt 112;
The cover pool consist of all positions, including cover pool derivative positions, from the perspective of the covered bond issuer, with a net positive market value, that are subject to the respective covered bond protective measures.
V lisa 1.osa punkt 38
Amounts of assets in the cover pool, excluding cover pool derivative positions.
BADi artikkel 4, passiva punkt 13;
This amount includes minimum over-collateralisation requirements plus any additional over-collateralisation in excess of the minimum, to the extent subject to the respective covered bond protective measures.
„Hübriidlepingud” hõlmab nendesse arvestusportfellidesse tervikuna liigitatud hübriidinstrumentide bilansilist väärtust;
The reporting date “+ 6 months” is the point in time 6 months after the reporting reference date.
seega hõlmab see eraldamata hübriidinstrumente kui tervikuid.
Amounts shall be provided assuming no change in cover pool compared to the reporting date except for amortization.
Kirje „kauplemiseks hoitav” hõlmab nende hübriidinstrumentide bilansilist väärtust, mis on tervikuna liigitatud kirjetele „kauplemiseks hoitavad finantsvarad” või „kauplemiseks hoitavad finantskohustused”;
In the absence of a fixed payment schedule, for amounts outstanding at future dates expected maturity is to be used in a consistent manner.
seega hõlmab see eraldamata hübriidinstrumente kui tervikuid.
As for “+ 6 months” (column 160) for the respective point in time from the reporting reference date.
„a”, kui esineb kapitalinõuete määruse artikli 4 lõike 1 punkti 39 alapunktis a sätestatud olukord (kontroll) või
Cover pool derivative positions with net positive market value
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.
The net positive market value of cover pool derivative positions which, from the perspective of the covered bond issuer, have a net positive market value.
B. Täiendav koormatud varade summa.
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a positive market value would not form part of the covered bond issuer's general insolvency estate.
KOGURISKIPOSITSIOON
The net positive market value is to be reported for the reporting date only.
KONSOLIDEERITUD OMAVAHENDID
Cover pool amounts in excess of minimum coverage requirements
Kapitalinõuete määruse artikli 153 lõige 5 Kohaldatakse ainult äriühingute, krediidiasutuste ja investeerimisühingute ning keskvalitsuste ja keskpankade vastu olevate nõuete puhul.
Amounts of cover pool, including cover pool derivative positions with net positive market values, in excess of requirements of minimum coverage (over-collateralisation).
Kapitalinõuete määruse artikli 92 lõike 4 punkt b.
As per the relevant statutory covered bond regime
Omavahendite nõuded korrutatuna 12,5ga.
Amounts of over-collateralisation compared with the minimum coverage required by the relevant statutory covered bond regime.
Kapitalinõuete määruse artikli 251 tabel 1 ja artikli 261 lõike 1 tabel 4 Jaotus tuleb esitada eraldi pikkade ja lühikeste positsioonide puhul.
As per credit rating agencies' methodology to maintain current external credit rating on covered bond
Kapitalinõuete määruse artikli 337 lõige 3 kooskõlas artikliga 407 Kapitalinõuete määruse artikli 14 lõige 2
Amounts of over-collateralisation compared with the level that, according to information on the respective credit rating agency's methodology available to the covered bond issuer, would at a minimum be required to support the existing credit rating issued by the respective credit rating agency.
Kapitalinõuete määruse artikli 4 lõike 1 punkt 14 Kui sponsor väärtpaberistab ka oma vara, esitab ta väärtpaberistamise tehingu algatajat käsitleval real teabe oma väärtpaberistatud varade kohta.
Amounts of over-collateralisation compared with the level that, according to information on the methodology of credit rating agency 1 (column 090) available to the covered bond issuer, would at a minimum be required to support credit rating 1 (column 100).
Kapitalinõuete määruse artikli 92 lõike 4 punkt b.
The instructions for credit rating agency 1 (column 230) also apply to credit rating agency 2 (column 110) and credit rating agency 3 (column 130).
Omavahendite nõuded korrutatuna 12,5ga.
Part E follows the same structure as in the encumbrance overview templates in Part A with different templates for the encumbrance of the assets of the reporting institution and for the collateral received:
Laene ja ettemakseid tagavad pandid ja garantiid kirjendatakse pandi liigi alusel hüpoteeklaenudena ja muude tagatisega laenudena ning finantsgarantiide alusel.
AE-ADV1 and AE-ADV2 respectively.
290–320
Consequently, matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.
„JAH”
Central bank funding (of all types, including repos)
370–380
All types of liabilities of the reporting institution in which the counterparty of the transaction is a central bank.
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).
Assets that have been pre-positioned with central banks shall not be treated as encumbered assets unless the central bank does not allow withdrawal of any asset placed without prior approval.
Bilansiväliste kirjete puhul kasutatakse eeldatavate summade jaotamisel tähtajaklassidesse seotud riski lõpptähtaega.
For unused financial guarantees, the unused part, i.e., the amount above the minimum required by the central bank, shall be allocated on a pro-rata basis among the assets placed at the central bank.
muid positsioone, mis vastavad kapitalinõuete määruse artikli 338 lõike 3 sätetele.
Exchanged traded derivatives
„Suurenemised seoses summadega, mis on kõrvale pandud hinnangulise laenukahjumi jaoks perioodi jooksul” kajastatakse siis, kui varade põhikategooria või vastaspoole puhul kajastatakse asjaomasel perioodil varade väärtuse languse hinnangu tulemusena netokulu;
Carrying amount of the collateralised derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are listed or traded on a recognised or designated investment exchange and they entail asset encumbrance for that institution.
ehk kui asjaomase kategooria või vastaspoole puhul varade väärtuse languse suurenemised perioodi jooksul ületavad vähenemisi.
Over-the counter derivatives
„Vähenemised seoses summadega, mis on hinnangulise laenukahjumi puhul perioodi jooksul tühistatud” kajastatakse siis, kui varade põhikategooria või vastaspoole puhul kajastatakse asjaomasel perioodil varade väärtuse languse hinnangu tulemusena netotulu;