natgillin/translations-raw huggingface dataset:
the trustees or administrators of the defined pension fund have an obligation under applicable national law to act impartially in the best interests of the scheme beneficiaries instead of those of the sponsor, to manage assets of the defined pension fund prudently and to conform to the restrictions set out in the statutes, the instruments of incorporation and the internal rules of the specific pension fund, as applicable, or statutory or regulatory framework described in point (b);
povjerenici ili upravitelji mirovinskog fonda pod pokroviteljstvom poslodavca obvezni su na temelju mjerodavnog nacionalnog prava postupati nepristrano i u najboljem interesu korisnika sustava, a ne sponzora, razborito upravljati imovinom mirovinskog fonda pod pokroviteljstvom poslodavca i poštovati ograničenja iz osnivačkih dokumenata ili zakonskog ili regulatornog okvira opisanog u točki (b);
the statutes or the instruments of incorporation or the rules governing the incorporation and functioning of the defined benefit pension fund referred to in point (b) include restrictions on investments that the defined pension scheme can make in own funds instruments issued by the sponsoring institution.
statuti, osnivački dokumenti ili pravila o osnivanju i funkcioniranju mirovinskog fonda pod pokroviteljstvom poslodavca iz točke (b) uključuju ograničenja ulaganja koje mirovinski fond pod pokroviteljstvom poslodavca može obavljati u instrumente regulatornog kapitala institucije sponzora.
Where a defined benefit pension fund referred to in point (c) of paragraph 1 holds own funds instruments of the sponsoring institution, the sponsoring institution shall treat that holding as an indirect holding of own Common Equity Tier 1 instruments, own Additional Tier 1 instruments or own Tier 2 instruments, as applicable.
Ako mirovinski fond pod pokroviteljstvom poslodavca iz stavka 1. točke (c) drži instrumente regulatornog kapitala institucije sponzora, institucija sponzor tretira to ulaganje kao neizravno ulaganje u vlastite instrumente redovnog osnovnog kapitala, vlastite instrumente dodatnog osnovnog kapitala ili vlastite instrumente dopunskog kapitala, ovisno o slučaju.
The amount to be deducted from the Common Equity Tier 1 items, Additional Tier 1 items or Tier 2 items, as applicable, of the sponsoring institution, shall be calculated in accordance with Article 15c.
Iznos koji treba odbiti od stavki redovnog osnovnog kapitala, stavki dodatnog osnovnog kapitala ili stavki dopunskog kapitala, ovisno o slučaju, izračunava se u skladu s člankom 15.c.
Synthetic holdings for the purposes of Article 36(1)(f),(h) and (i) of Regulation (EU) No 575/2013
Sintetska ulaganja za potrebe članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013
The following financial products shall be considered synthetic holdings of capital instruments pursuant to points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013:
Sljedeći financijski proizvodi smatraju se sintetskim ulaganjima u instrumente kapitala u skladu s člankom 36. stavkom 1. točkama (f), (h) i (i) Uredbe (EU) br. 575/2013:
derivative instruments that have capital instruments of a financial sector entity as their underlying or have the financial sector entity as their reference entity;
izvedeni instrumenti koji uključuju instrumente kapitala subjekta financijskog sektora kao odnosne instrumente ili im kao referentni subjekt služi subjekt financijskog sektora;
guarantees or credit protection provided to a third party in respect of the third party's investments in a capital instrument of a financial sector entity.
jamstva ili kreditna zaštita pružena trećoj osobi za ulaganja treće osobe u instrument kapitala subjekta financijskog sektora.
The financial products provided for in paragraph 1 shall include the following:
Financijski proizvodi navedeni u stavku 1. uključuju sljedeće:
investments in total return swaps on a capital instrument of a financial sector entity;
ulaganja u ugovore o razmjeni ukupnog prinosa od instrumenta kapitala subjekta financijskog sektora;
call options purchased by the institution on a capital instrument of a financial sector entity;
opcije kupnje koje je kupila institucija i koje su ugrađene u instrument kapitala subjekta financijskog sektora;
put options sold by the institution on a capital instrument of a financial sector entity or any other actual or contingent contractual obligation of the institution to purchase its own own funds instruments;
opcije prodaje koje prodaje institucija i koje su ugrađene u instrument kapitala subjekta financijskog sektora ili bilo koje druge stvarne ili potencijalne ugovorne obveze institucije u pogledu kupnje vlastitih instrumenata regulatornog kapitala;
investments in forward purchase agreements on a capital instrument of a financial sector entity.
ulaganja u ugovore o terminskoj kupnji ugrađene u instrument kapitala subjekta financijskog sektora.
Calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Izračun neizravnih ulaganja za potrebe članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013
The amount of indirect holdings to be deducted from Common Equity Tier 1 items as required in points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 shall be calculated in one of the following ways:
Iznos neizravnih ulaganja koji je potrebno odbiti od stavki redovnog osnovnog kapitala u skladu sa zahtjevima iz članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013 izračunava se na jedan od sljedećih načina:
according to the default approach set out in Article 15d;
u skladu s pristupom u slučaju nastanka statusa neispunjavanja obveza navedenim u članku 15.d;
where the institution demonstrates to the satisfaction of the competent authority that the approach described in Article 15d is excessively burdensome, according to the structure-based approach described in Article 15e.
ako nadležno tijelo prihvati obrazloženje institucije o tome da je pristup opisan u članku 15.d pretjerano opterećuje, u skladu s pristupom koji se temelji na strukturi opisanim u članku 15.e.
The structure-based approach described in Article 15e shall not be used by institutions for calculating the amount of those deductions in relation to investments in intermediate entities referred to in Article 15a(1)(d) and (e).
Institucije ne primjenjuju pristup koji se temelji na strukturi opisan u članku 15.e za izračun iznosa odbitaka koji se odnose na ulaganja u posrednike iz članka 15.a stavka 1. točaka (d) i (e).
Article 15d
Članak 15.d
Default approach for the calculation of indirect holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Pristup u slučaju nastanka statusa neispunjavanja obveza za izračun neizravnih ulaganja za potrebe članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013
The amount of indirect holdings of Common Equity Tier 1 instruments to be deducted as required by points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 shall be calculated as follows:
Iznos neizravnih ulaganja u instrumente redovnog osnovnog kapitala koji je potrebno odbiti u skladu sa zahtjevima iz članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013 izračunava se na sljedeći način:
where the exposures of all investors to the intermediate entity rank pari passu, the amount shall be equal to the percentage of funding multiplied by the amount of Common Equity Tier 1 instruments of the financial sector entity held by the intermediate entity;
ako su izloženosti svih ulagatelja u posredniku jednako rangirane, iznos je jednak postotku financiranja pomnoženom iznosom instrumenata redovnog osnovnog kapitala koje posrednik drži u subjektu financijskog sektora;
where the exposures of all investors to the intermediate entity do not rank pari passu, the amount shall be equal to the percentage of funding multiplied with the lower of the following amounts:
ako izloženosti svih ulagatelja u posredniku nisu jednako rangirane, iznos je jednak postotku financiranja pomnoženom nižim od sljedećih dvaju iznosa:
the amount of Common Equity Tier 1 instruments of the financial sector entity held by the intermediate entity;
i. iznosom instrumenata redovnog osnovnog kapitala koje posrednik drži u subjektu financijskog sektora;
the institution's exposure to the intermediate entity together with all other funding provided to the intermediate entity that rank pari passu with the institution's exposure.
izloženošću institucije prema posredniku zajedno sa svim drugim financiranjem pruženim posredniku koje je jednako rangirano kao izloženost institucije.
The calculation method set out in point (b) of paragraph 1 shall be made for each tranche of funding that ranks pari passu with the funding provided by the institution.
Metoda izračuna navedena u stavku 1. točki (b) provodi se za svaku tranšu financiranja koja je jednako rangirana kao financiranje koje pruža institucija.
The percentage of funding for the purposes of paragraph 1 shall be the institution's exposure to the intermediate entity divided by the sum of the institution's exposure to the intermediate entity and of all other exposures to this intermediate entity that rank pari passu with the institution's exposure.
Postotak financiranja za potrebe stavka 1. izloženost je institucije prema posredniku podijeljena zbrojem izloženosti institucije prema posredniku i svih ostalih izloženosti prema tom posredniku koje su jednako rangirane kao izloženost institucije.
The calculation laid down in paragraph 1 shall be made separately for each holding in a financial sector entity held by each intermediate entity.
Izračun utvrđen u stavku 1. provodi se zasebno za svako ulaganje u subjekt financijskog sektora svakog posrednika.
Where investments in Common Equity Tier 1 instruments of a financial sector entity are held indirectly through subsequent or several intermediate entities, the percentage of funding set out in paragraph 1 shall be determined by dividing the amount referred to in point (a) of this paragraph by the amount referred to in point (b) of this paragraph:
Ako se ulaganja u instrumente redovnog osnovnog kapitala subjekta financijskog sektora drže neizravno preko sljedećeg posrednika ili nekoliko posrednika, postotak financiranja utvrđen stavkom 1. određuje se dijeljenjem iznosa iz točke (a) ovog stavka iznosom iz točke (b) ovog stavka:
the result of the multiplication of amounts of funding provided by the institution to intermediate entities, by the amounts of funding provided by these intermediate entities to subsequent intermediate entities, and by amounts of funding provided by these subsequent intermediate entities to the financial sector entity;
rezultat množenja iznosa financiranja koje institucija pruža posrednicima iznosima financiranja koje ti posrednici pružaju sljedećim posrednicima i iznosima financiranja koje ti sljedeći posrednici pružaju subjektu financijskog sektora;
the result of the multiplication of amounts of capital instruments or other instruments as relevant, issued by each intermediate entity.
rezultat množenja iznosa instrumenata kapitala ili drugih instrumenata, prema potrebi, koje izdaje svaki posrednik.
The percentage of funding referred to in paragraph 5 shall be calculated separately for each holding in a financial sector entity held by intermediate entities and for each tranche of funding that ranks pari passu with the funding provided by the institution and the subsequent intermediate entities.
Postotak financiranja iz stavka 5. izračunava se zasebno za svako ulaganje u subjekt financijskog sektora koje drže posrednici i za svaku tranšu financiranja koja je jednako rangirana kao financiranje koje pružaju institucija i sljedeći posrednici.
Article 15e
Članak 15.e
Structure-based approach for the calculation of indirect holdings for the purposes of points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Pristup koji se temelji na strukturi za izračun neizravnih ulaganja za potrebe članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013
The amount to be deducted from Common Equity Tier 1 items referred to in point (f) of Article 36(1) of Regulation (EU) No 575/2013 shall be equal to the percentage of funding, as defined in Article 15d(3) of this Regulation, multiplied by the amount of Common Equity Tier 1 instruments of the institution held by the intermediate entity.
Iznos koji je potrebno odbiti od stavki redovnog osnovnog kapitala iz članka 36. stavka 1. točke (f) Uredbe (EU) br. 575/2013 jednak je postotku financiranja, kako je definiran u članku 15.d stavku 3. ove Uredbe, pomnoženom iznosom instrumenata redovnog osnovnog kapitala institucije koje drži posrednik.
The amount to be deducted from Common Equity Tier 1 items referred to in points (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 shall be equal to the percentage of funding, as defined in Article 15d(3) of this Regulation, multiplied by the aggregate amount of Common Equity Tier 1 instruments of financial sector entities held by the intermediate entity.
Iznos koji je potrebno odbiti od stavki redovnog osnovnog kapitala iz članka 36. stavka 1. točaka (h) i (i) Uredbe (EU) br. 575/2013 jednak je postotku financiranja, kako je definiran u članku 15.d stavku 3. ove Uredbe, pomnoženom ukupnim iznosom instrumenata redovnog osnovnog kapitala subjekata financijskog sektora koje drži posrednik.
For the purposes of paragraphs 1 and 2, an institution shall calculate separately per intermediate entity the aggregate amount of Common Equity Tier 1 instruments of the institution that the intermediate entity holds and the aggregate amount of Common Equity Tier 1 instruments of other financial sector entities that the intermediate entity holds.
Za potrebe stavaka 1. i 2., institucija zasebno za svakog posrednika izračunava ukupni iznos instrumenata redovnog osnovnog kapitala institucije koje posrednik drži i ukupni iznos instrumenata redovnog osnovnog kapitala drugih subjekata financijskog sektora koje posrednik drži.
The institution shall consider the amount of holdings in Common Equity Tier 1 instruments of financial sector entities calculated in accordance with paragraph 2 of this Article as a significant investment referred to in Article 43 of Regulation (EU) No 575/2013 and shall deduct the amount in accordance with point (i) of Article 36(1) of that Regulation.
Institucija smatra iznos ulaganja u instrumente redovnog osnovnog kapitala subjekata financijskog sektora, izračunan u skladu sa stavkom 2. ovog članka, značajnim ulaganjem iz članka 43. Uredbe (EU) br. 575/2013 i odbija taj iznos u skladu s člankom 36. stavkom 1. točkom (i) te Uredbe.
Where investments in Common Equity Tier 1 instruments are held indirectly through subsequent or several intermediate entities, paragraphs 5 and 6 of Article 15d shall apply.
Ako se ulaganja u instrumente redovnog osnovnog kapitala drže neizravno preko sljedećeg posrednika ili nekoliko posrednika, primjenjuje se članak 15.d stavci 5. i 6.
Where an institution is not able to identify the aggregate amounts that the intermediate entity holds in Common Equity Tier 1 instruments of the institution or in Common Equity Tier 1 instruments of financial sector entities, the institution shall estimate the amounts it cannot identify by using the maximum amounts that the intermediate entity is able to hold on the basis of its investment mandates.
Ako institucija ne može utvrditi ukupne iznose koje posrednik drži u instrumentima redovnog osnovnog kapitala institucije ili instrumentima redovnog osnovnog kapitala subjekata financijskog sektora, institucija procjenjuje iznose koje ne može utvrditi upotrebom najviših iznosa koje posrednik može držati na osnovi njegove politike ulaganja.
Where the institution is not able to determine, on the basis of the investment mandate, the maximum amount that the intermediate entity holds in Common Equity Tier 1 instruments of the institution or in Common Equity Tier 1 instruments of financial sector entities, the institution shall treat the amount of funding that it holds in the intermediate entity as an investment in its own Common Equity Tier 1 instruments and shall deduct them in accordance with point (f) of Article 36(1) of Regulation (EU) No 575/2013.
Ako institucija ne može odrediti, na osnovi politike ulaganja, najviši iznos koji posrednik drži u instrumentima redovnog osnovnog kapitala institucije ili instrumentima redovnog osnovnog kapitala subjekata financijskog sektora, institucija tretira iznos financiranja koje drži u posredniku kao ulaganje u vlastite instrumente redovnog osnovnog kapitala i odbija ga u skladu s člankom 36. stavkom 1. točkom (f) Uredbe (EU) br. 575/2013.
By way of derogation from paragraph 7 of this Article, the institution shall treat the amount of funding that it holds in the intermediate entity as a non-significant investment and shall deduct them in accordance with point (h) of Article 36(1) of Regulation (EU) No 575/2013, where all of the following conditions are met:
Odstupajući od stavka 7. ovog članka, institucija tretira iznos financiranja koje drži u posredniku kao ulaganje koje nije značajno i odbija ga u skladu s člankom 36. stavkom 1. točkom (h) Uredbe (EU) br. 575/2013 ako su ispunjeni svi sljedeći uvjeti:
the amounts of funding are less than 0,25 % of the institution's Common Equity Tier 1 capital;
iznosi financiranja niži su od 0,25 % redovnog osnovnog kapitala institucije;
the amounts of funding are less than EUR 10 million;
iznosi financiranja niži su od 10 milijuna EUR;
the institution cannot reasonably determine the amounts of its own Common Equity Tier 1 instruments that the intermediate entity holds.
institucija ne može razumno odrediti iznose vlastitih instrumenata redovnog osnovnog kapitala koje drži posrednik.
Where funding to the intermediate entity is in the form of units or shares of a CIU, the institution may rely on the third parties referred to in Article 132(5) of Regulation (EU) No 575/2013, and under the conditions set by that Article, to calculate and report the aggregate amounts referred to in paragraph 6 of this Article.
Ako se posrednik financira u obliku udjela ili dionica u subjektu za zajednička ulaganja, institucija može zadužiti treće osobe iz članka 132. stavka 5. Uredbe (EU) br. 575/2013 da uz uvjete iz tog članka izračunaju i iskažu ukupne iznose iz stavka 6 ovog članka.
Article 15f
Članak 15.f
Calculation of synthetic holdings for the purposes of points (f),(h) and (i) of Article 36(1) of Regulation (EU) No 575/2013
Izračun sintetskih ulaganja za potrebe članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013
The amount of synthetic holdings to be deducted from Common Equity Tier 1 items as required by points (f), (h) and (i) of Article 36(1) of Regulation (EU) No 575/2013 shall be as follows:
Iznos sintetskih ulaganja koji je potrebno odbiti od stavki redovnog osnovnog kapitala u skladu sa zahtjevima iz članka 36. stavka 1. točaka (f), (h) i (i) Uredbe (EU) br. 575/2013 jest sljedeći:
for holdings in the trading book:
za ulaganja iz knjige trgovanja:
for options, the delta equivalent amount of the relevant instruments calculated in accordance with Title IV of Part III of Regulation (EU) No 575/2013;
i. za opcije, iznos delta-ekvivalenta relevantnih instrumenata izračunan u skladu s dijelom III. glavom IV. Uredbe (EU) br. 575/2013;
for any other synthetic holdings, the nominal or notional amount, as applicable;
za sva ostala sintetska ulaganja, nominalni ili zamišljeni iznos, ovisno o slučaju;
for holdings in the non-trading book:
za ulaganja iz knjige pozicija kojima se ne trguje:
for call options, the current market value;
i. za opcije kupnje, sadašnja tržišna vrijednost;
for any other synthetic holdings, the nominal or notional amount, as applicable.
za sva ostala sintetska ulaganja, nominalni ili zamišljeni iznos, ovisno o slučaju.
An institution shall deduct the synthetic holdings referred to in paragraph 1 from the date of signature of the contract between the institution and the counterparty.
Institucija odbija sintetska ulaganja iz stavka 1. od datuma potpisivanja ugovora između institucije i druge ugovorne strane.
Article 15g
Članak 15.g
Calculation of significant investments for the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013
Izračun značajnih ulaganja za potrebe članka 36. stavka 1. točke (i) Uredbe (EU) br. 575/2013
For the purposes of Article 36(1)(i) of Regulation (EU) No 575/2013, in order to assess whether an institution owns more than 10 % of the Common Equity Tier 1 instruments issued by a financial sector entity, in accordance with point (a) of Article 43 of that Regulation, institutions shall add the amounts of their gross long positions in direct holdings, as well as indirect holdings of Common Equity Tier 1 instruments of this financial sector entity referred to in points (d) to (h) of Article 15a(1) of this Regulation.
Za potrebe članka 36. stavka 1. točke (i) Uredbe (EU) br. 575/2013, kako bi se procijenilo posjeduje li institucija više od 10 % instrumenata redovnog osnovnog kapitala subjekta financijskog sektora, u skladu s člankom 43. točkom (a) navedene Uredbe, institucije zbrajaju iznose svojih bruto dugih pozicija u izravnim ulaganjima te neizravnih ulaganja u instrumente redovnog osnovnog kapitala tog subjekta financijskog sektora iz članka 15.a stavka 1. točaka (d) do (h) ove Uredbe.
Indirect and synthetic holdings shall be taken into account by the competent authority in order to assess whether the conditions in points (b) and (c) of Article 43 of Regulation (EU) No 575/2013 are met.
Nadležno tijelo uzima u obzir neizravna i sintetska ulaganja kako bi procijenilo jesu li ispunjeni uvjeti iz članka 43. točaka (b) i (c) Uredbe (EU) br. 575/2013.
Article 15h
Članak 15.h
Holdings of Additional Tier 1 and Tier 2
Ulaganja u dodatni osnovni kapital i dopunski kapital
The methodology referred to in Articles 15a to 15f of this Regulation shall apply mutatis mutandis to Additional Tier 1 holdings for the purposes of points (a), (c) and (d) of Article 56 of Regulation (EU) No 575/2013, and to Tier 2 holdings for the purposes of points (a), (c) and (d) of Article 66 of that Regulation, where references to Common Equity Tier 1 shall be read as references to Additional Tier 1 or Tier 2, as applicable.
Metodologija iz članaka 15.a do 15.f ove Uredbe primjenjuje se mutatis mutandis na ulaganja u dodatni osnovni kapital za potrebe članka 56. točaka (a), (c) i (d) Uredbe (EU) br. 575/2013 i na ulaganja u dopunski kapital za potrebe članka 66. točaka (a), (c) i (d) navedene Uredbe, pri čemu se upućivanja na redovni osnovni kapital čitaju kao upućivanja na dodatni osnovni ili dopunski kapital, ovisno o slučaju.
Article 15i
Članak 15.i
Order and maximum amount of deductions of indirect holdings of own funds instruments of financial sector entities
Redoslijed i najviši iznos odbitaka neizravnih ulaganja u instrumente regulatornog kapitala subjekata financijskog sektora
Subject to the limits laid down in paragraphs 2 or 3, as applicable, where the intermediate entity holds Common Equity Tier 1 instruments, Additional Tier 1 instruments and Tier 2 instruments of financial sector entities, the Common Equity Tier 1 instruments shall be deducted first, the Additional Tier 1 instruments shall be deducted second, and the Tier 2 instruments last.
Poštujući ograničenja utvrđena u stavcima 2. ili 3., ovisno o slučaju, ako posrednik drži instrumente redovnog osnovnog kapitala, instrumente dodatnog osnovnog kapitala i instrumente dopunskog kapitala subjekata financijskog sektora, najprije se odbijaju instrumenti redovnog osnovnog kapitala, zatim instrumenti dodatnog osnovnog kapitala i na kraju instrumenti dopunskog kapitala.
Where the intermediate entity holds own funds instruments of institutions, when applying paragraph 1 to each type of holding institutions shall deduct the holdings of their own own funds instruments first.
Ako posrednik drži instrumente regulatornog kapitala institucija, institucije pri primjeni stavka 1. na svaku vrstu ulaganja najprije odbijaju ulaganja u vlastite instrumente regulatornog kapitala.