natgillin/translations-raw huggingface dataset:
Definitions and general instructions for the purposes of the LE reporting
Kapitalinõuete määruse artikli 92 lõike 4 punkt b.
‘Group of connected clients’ is defined in Article 4(1)(39) of CRR.
Omavahendite nõuded korrutatuna 12,5ga.
‘Unregulated financial sector entities’ are defined in Article 142(1)(5) of CRR.
Kapitalinõuete määruse artikli 251 tabel 1 ja artikli 261 lõike 1 tabel 4 Jaotus tuleb esitada eraldi pikkade ja lühikeste positsioonide puhul.
‘Institutions’ is defined in Article 4(1)(3) of CRR
Kapitalinõuete määruse artikli 337 lõige 3 kooskõlas artikliga 407 Kapitalinõuete määruse artikli 14 lõige 2
Exposures to ‘civil-law associations’ shall be reported.
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.
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
Kapitalinõuete määruse artikli 92 lõike 4 punkt b.
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
Omavahendite nõuded korrutatuna 12,5ga.
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.
F 04.03
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
F 04.04
Specifically, credit conversion factors shall not be applied to off balance sheet items.
F 04.05
‘Exposures’ are defined in Article 389 of CRR.
F 04.06
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.
F 04.07
‘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.
190–210
The definitions here may not differ in any possible respect from the definitions provided in the basic act.]
Viited BADil põhinevale siseriiklikule GAAPile
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
290–320
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.
070–080
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.
150–210
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.
020–060
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.
040–060
The ‘value of an exposure’ shall be calculated according to Article 390 of CRR.
010–300
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.
030–040
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported according to Article 402(3) of CRR.
020–040
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.
080–110
Non institutions
100–110
Articles 395(1), 458(2)(d)(ii), 458(10) and 459(b) of CRR.
150–180
The amount of the applicable limit for counterparties other than institutions shall be reported.
220–320
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.
220–260
The amount of the applicable limit for counterparties which are institutions shall be reported.
370–380
According to Article 395(1) of CRR, this amount shall be the following:
070–090
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;
120–140
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.
220–240
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.
060–090
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.
080–090
Institutions in %
130–160
Articles 395(1) and 459(a) of CRR.
200–320
The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the eligible capital.
440–450
Counterparty Identification:
040–090
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.
100–150
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.
180–230
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.
310–360
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).
370–420
Code
430–540
The code is a row identifier, and must be unique for each row in the table.
080–100
The code shall be used to identify the individual counterparty.
120–130
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.
140–220
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.
230–300
The codes shall be used in a consistent way across time.
230–250
The composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.
260–280
Name
310–400
The name shall correspond to the name of the group whenever a group of connected clients is reported.
310–330
In any other case, the name shall correspond to the individual counterparty.
340–360
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.
370–400
LEI Code
450–510
The legal entity identifier code of the counterparty.
460–470
Residence of the counterparty
020–200
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’)
030–050
For groups of connected clients, no residence shall be reported.
060–080
Sector of the counterparty
120–210
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
050–070
Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) households.
020–030
For groups of connected clients, no sector shall be reported.
040–050
NACE code
060–070
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.
100–120
This column shall apply only for the counterparties ‘Other financial corporations’ and ‘Non-financial corporations’.
130–480
NACE codes shall be used for ‘Non-financial corporations’ with one level detail (e.g.
100–140
‘F – Construction’) and for ‘Other financial corporations’ with a two level detail, which provides separate information on insurance activities (e.g.
050–060 Stressiolukorra VaR riskiväärtus
‘K65 — Insurance, reinsurance and pension funding, except compulsory social security’).
150–160
The ‘Other financial corporations’ and ‘Non-financial corporations’ economic sectors shall be classified on the basis of FINREP counterparty breakdown.
F 04.04
For groups of connected clients, no NACE code shall be reported.
F 04.09
Type of counterparty
10 Esimese taseme põhiomavahenditesse kuuluvates instrumentides olevate osaluste 17,65 % künnis
Article 394(2) of CRR
Võib olla juhtusid, kus üleminekusätetest tulenevad mahaarvamised esimese taseme põhiomavahenditest, täiendavatest esimese taseme omavahenditest või teise taseme omavahenditest ületavad krediidiasutuse või investeerimisühingu esimese taseme põhiomavahendeid, täiendavaid esimese taseme omavahendeid või teise taseme omavahendeid.
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.
„muud varad, mis ei ole krediidi iseloomuga“ vastavalt kapitalinõuete määruse artikli 147 lõike 2 punktile g.
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.
Kõnealuse riskipositsiooni klassi puhul määratakse alati riskikaal 100 %, välja arvatud raha, raha ekvivalendid ja liisitud vara lõppväärtuse riskipositsioonid, vastavalt kapitalinõuete määruse artiklile 156.
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.
Makseviivitusest tingitud kahjumäära sisehinnangute kasutamise korral: finantstagatis, mida võetakse arvesse makseviivitusest tingitud kahjumäära hinnangutes vastavalt kapitalinõuete määruse artikli 181 lõike 1 punktidele e ja f.
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.
Kajastatav summa on tagatise hinnanguline turuväärtus.
In any other case, the code shall correspond to the individual counterparty.
Jaenõuete puhul vt kapitalinõuete määruse artikli 170 lõike 3 punkt b.
The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU.
Ostetud nõuetest tulenevate riskipositsioonide puhul vt kapitalinõuete määruse artikli 166 lõige 6.
Group or individual
010–020
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.
070–110
Transactions where there is an exposure to underlying assets
Vorm CR EQU IRB 2
Article 390(7) of CRR
Kapitalinõuete määruse artikli 109 lõige 1 ja artikli 259 lõige 3 Väärtpaberistamise positsioonide riskipositsiooni väärtus sisemisel hinnangul põhineva meetodi kohaselt.
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.
E vabastatud: seda lühendit kajastatakse selliste väärtpaberistamiste puhul, mille suhtes kohaldatakse kapitalinõuete määruse artikli 405 lõiget 3.
Original exposures
U nõuete rikkumine või tundmatu: seda lühendit kajastatakse juhul, kui aruandvale üksusele ei ole kindlalt teada, millist säilitamise liiki kohaldatakse, või nõuete mittejärgimise korral.
Articles 24, 389, 390 and 392 of CRR.
M standardmeetodil ja sisereitingute meetodil põhinev kombineeritud meetod.
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.
Vastavalt kapitalinõuete määruse I lisale käsitatakse otsese finantsgarantiina järgmisi täisriskiga bilansiväliseid kirjeid:
According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk.
Üldised märkused
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.
Nendes veergudes kajastatakse laenude ja ettemaksete summat äriliinide „jaepangandus“ ja „äripangandus“ puhul vastavalt kapitalinõuete määruse artikli 319 lõike 1 punktile b.
The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR.
Kõnealuseid summasid kasutatakse alternatiivse asjaomase näitaja arvutamiseks, mille põhjal arvutatakse omavahendite nõuded, mis vastavad sellistele tegevusaladele, mille suhtes kohaldatakse alternatiivset standardmeetodit (kapitalinõuete määruse artikli 319 lõike 1 punkt a).
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.
910–950/080
Exposures deducted from own funds, which are not exposures according to Article 390(6)(e), shall be included in these columns.
Standardmeetod: Kapitalinõuete määruse artiklid 253 ja 254 ning artikli 256 lõige 5 Aluspositsioonide arvessevõtmist käsitlevates veergudes kajastatakse kõiki reitinguta riskipositsioone, mille puhul riskikaal saadakse riskipositsioonide alusportfellist (kogumi keskmine riskikaal, kogumi suurim riskikaal või kontsentratsiooni suhtarvu kasutamine).
These exposures shall be deducted in column 200.
muid positsioone, mis vastavad kapitalinõuete määruse artikli 338 lõike 3 sätetele.
Exposures referred to in points (a) to (d) of Article 390(6)of CRR shall not be included in these columns.
F 01.02
Original exposures shall include any asset and off-balance sheet items according to Article 400 of CRR.
F 01.03
The exemptions shall be deducted for the purpose of Article 395(1) of CRR in column 320.
nõuetekohaselt teenindatavate nõuete puhul
Exposures from both non-trading and trading book shall be included.
Nõuetekohaselt teenindatavad nõuded, mille suhtes rakendatakse makseraskuste tõttu restruktureerimise meetmeid
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).
viivisnõuete puhul, mille suhtes rakendatakse makseraskuste tõttu restruktureerimise meetmeid
Total original exposure
Instrumendid, mille tingimusi on muudetud
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.
F 03.00 Koondkasumiaruanne
Article 178 of CRR.
F 04.08
The institution shall report the part of the total original exposure corresponding to defaulted exposures.
Viited BADil põhinevale siseriiklikule GAAPile
Direct exposures
Kirjet „ettemaksed, mis ei ole laenud“ kirjeldatakse täpsemalt käesoleva lisa 1. osa punkti 41 alapunktis g.
Direct exposures shall mean the exposures on ‘immediate borrower’ basis.
Sellest tulenevalt hõlmavad „võlainstrumendid“ „laene ja ettemakseid“ ning „võlaväärtpabereid“.
Commission Regulation (EU) 2016/1703
Komisjoni määrus (EL) 2016/1703,
of 22 September 2016
september 2016,
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 28
millega muudetakse määrust (EÜ) nr 1126/2008 (millega võetakse vastu teatavad rahvusvahelised raamatupidamisstandardid kooskõlas Euroopa Parlamendi ja nõukogu määrusega (EÜ) nr 1606/2002) seoses rahvusvaheliste finantsaruandlusstandarditega (IFRS) 10 ja 12 ning rahvusvahelise raamatupidamisstandardiga (IAS) 28
On 18 December 2014, the International Accounting Standards Board (IASB) published amendments to International Financial Reporting Standard (IFRS) 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities and International Accounting Standard (IAS) 28 Investments in Associates and Joint Ventures entitled Investment Entities: Applying the Consolidation Exception.
Rahvusvaheliste Raamatupidamisstandardite Nõukogu (IASB) avaldas 18. detsembril 2014 rahvusvahelise finantsaruandlusstandardi (IFRS) 10 Konsolideeritud finantsaruanded, standardi IFRS 12 Muudes (majandus)üksustes olevate osaluste avalikustamine ja rahvusvahelise raamatupidamisstandardi (IAS) 28 Investeeringud sidusettevõtetesse ja ühisettevõtetesse muudatused pealkirjaga Investeerimisettevõtted: konsolideerimise erandi kohaldamine.
The amendments aim to clarify the requirements when accounting for investment entities and provide relief in particular circumstances.
Muudatuste eesmärk on selgitada investeerimisettevõtetega seotud raamatupidamisnõudeid ja näha teatavatel asjaoludel ette vabastus.
The amendments to IFRS 10 contain some references to IFRS 9 that at present cannot be applied as IFRS 9 has not been adopted by the Union.
IFRS 10 muudatused sisaldavad viiteid IFRS 9-le, mida ei saa praegu kohaldada, kuna IFRS 9 ei ole liidus vastu võetud.
Therefore, any reference to IFRS 9 as laid down in the Annex to this Regulation should be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Seepärast tuleks kõiki viiteid IFRS 9-le, nagu sätestatud käesoleva määruse lisas, lugeda viidetena IAS 39-le Finantsinstrumendid: kajastamine ja mõõtmine.
The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IFRS 10 and 12 and IAS 28 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Konsultatsioonides Euroopa finantsaruandluse nõuanderühmaga (EFRAG) leidis kinnitust, et IFRS 10 ja 12 ning IAS 28 muudatused vastavad määruse (EÜ) nr 1606/2002 artikli 3 lõikes 2 esitatud vastuvõtukriteeriumidele.
International Accounting Standard (IAS) 28 Investments in Associates and Joint Ventures is amended as set out in the Annex to this Regulation.
rahvusvahelist raamatupidamisstandardit (IAS) 28 Investeeringud sidusettevõtetesse ja ühisettevõtetesse muudetakse vastavalt käesoleva määruse lisale.
Any reference to IFRS 9 as laid down in the Annex to this Regulation shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.
Kõiki käesoleva määruse lisas esitatud viiteid IFRS 9-le tuleb lugeda viidetena IAS 39-le Finantsinstrumendid: kajastamine ja mõõtmine.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.
Kõik äriühingud kohaldavad artikli 1 lõikes 1 osutatud muudatusi hiljemalt alates oma 1. jaanuaril 2016 või pärast seda algava esimese majandusaasta alguskuupäevast.
Done at Brussels, 22 September 2016.
Brüssel, 22. september 2016
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).
Komisjoni 3. novembri 2008. aasta määrus (EÜ) nr 1126/2008, millega võetakse vastu teatavad rahvusvahelised raamatupidamisstandardid kooskõlas Euroopa Parlamendi ja nõukogu määrusega (EÜ) nr 1606/2002 (ELT L 320, 29.11.2008, lk 1).
Investment Entities: Applying the Consolidation Exception
Investeerimisettevõtted: konsolideerimise erandi kohaldamine
(Amendments to IFRS 10, IFRS 12 and IAS 28)
(IFRS 10, IFRS 12 ja IAS 28 muudatused)
IFRS 10 Consolidated Financial Statements
rahvusvahelises finantsaruandlusstandardis IFRS 10 Konsolideeritud finantsaruanded
Paragraphs 4 and 32 are amended and paragraphs 4A–4B are added.
Muudetakse paragrahve 4 ja 32 ning lisatakse paragrahvid 4A–4B.
Paragraphs 31 and 33 are not amended, but have been included for ease of reference.
Paragrahve 31 ega 33 ei muudeta, kuid need on esitatud osundamise lihtsustamiseks.
An entity that is a parent shall present consolidated financial statements.
Konsolideeritud finantsaruanded esitab emaettevõttest (majandus)üksus.
This IFRS applies to all entities, except as follows:
Käesolevat IFRSi kohaldatakse kõikide (majandus)üksuste suhtes, välja arvatud järgnevatel juhtudel:
a parent need not present consolidated financial statements if it meets all the following conditions:
emaettevõte ei pea esitama konsolideeritud finantsaruandeid, kui on täidetud kõik järgmised tingimused:
it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;
ettevõte on täisomanduses või teise (majandus)üksuse osalises omanduses olev tütarettevõte ja kõiki selle teisi omanikke, sealhulgas hääleõiguseta omanikke, on teavitatud ja neil puuduvad vastuväited, et (majandus)üksus ei koosta konsolideeritud finantsaruandeid;
its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);
ettevõtte võla- või omakapitaliinstrumentidega ei kaubelda avalikul turul (asukohariigi või välisriigi väärtpaberibörsil või börsivälisel turul, sealhulgas kohalikud ja piirkondlikud turud);
it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and
ettevõte ei ole esitanud ega ole hetkel esitamas oma finantsaruandeid väärtpaberikomisjonile ega muule järelevalvet teostavale organisatsioonile eesmärgiga emiteerida avalikul turul mis tahes liiki instrumente ning
its ultimate or any intermediate parent produces financial statements that are available for public use and comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with this IFRS.
ettevõtte üle täielikku kontrolli omav või vahepealne emaettevõte koostab IFRSidega kooskõlas olevad avalikult kättesaadavad finantsaruanded, milles tütarettevõtted on konsolideeritud või neid on kasumi või kahjumi kaudu mõõdetud õiglases väärtuses vastavalt käesolevale IFRSile.