natgillin/translations-raw huggingface dataset:
Articles 96(2) point (b), 97 and 98(1) point (a) of CRR
Za IRB institucije u skladu s člankom 62. točkom (d) CRR-a, višak iznosa rezervacija (za očekivane gubitke) koje ispunjavaju uvjete za uključivanje u dopunski kapital ograničen na 0,6 % iznosa izloženosti ponderiranih rizikom izračunanih u skladu s IRB pristupom.
Information necessary to calculate the threshold for reporting of the CR GB template according to Article 5(a)(4) of this Regulation.
Iznos koji je potrebno iskazati u ovoj stavci iznosi su izloženosti ponderirani rizikom (tj. nisu pomnoženi s 0,6 %), što je osnova za izračun gornje granice.
The calculation of the threshold shall be done at the basis of the original exposure pre conversion factor.
Ova stavka uključuje opće ispravke vrijednosti za kreditni rizik koji ispunjavaju uvjete za uključivanje u dopunski kapital, prije primjene gornje granice.
Exposures shall be deemed to be domestic where they are exposures to counterparties located in the Member State where the institution is located.
Iznos koji je potrebno iskazati nije umanjen za porezne učinke.
The calculation of the threshold shall be done at the basis of the original exposure pre conversion factor
Iznosi izloženosti ponderirani rizikom za izračun gornje granice rezervacije koja se priznaje kao dopunski kapital
Article 500(4) of CRR
U skladu s člankom 62. točkom (c) CRR-a, ispravci vrijednosti za kreditni rizik koji ispunjavaju uvjete za uključivanje u dopunski kapital ograničeni su na 1,25 % iznosa izloženosti ponderiranih rizikom.
The difference between the amount reported in position 880 and the total own funds pursuant to CRR has to be reported in this position.
Iznos koji je potrebno iskazati u ovoj stavci iznosi su izloženosti ponderirani rizikom (tj. nisu pomnoženi s 1,25 %), što je osnova za izračun gornje granice.
If the SA alternative (Article 500(2) CRR) is applied, this row shall be empty.
Članak 46. stavak 1. točka (a) CRR-a
Total own funds pursuant to CRR adjusted as required by Article 500(4) of CRR (i.e. fully adjusted to reflect differences in the calculation of own funds under Directive 93/6/EEC and Directive 2000/12/EC as those Directives stood prior to 1 January 2007 and the calculation of own funds under CRR deriving from the separate treatments of expected loss and unexpected loss under Part Three, Title II, Chapter 3, of CRR) have to be reported in this position.
Ova stavka sadržava prag do kojeg se ulaganja u subjekt financijskog sektora ne odbijaju ako institucija nema značajno ulaganje.
Article 500(1) point (b) of CRR
Iznos proizlazi iz dodavanja svih stavki koje su osnova za prag i množenjem tako dobivenog zbroja sa 10 %.
The amount of own funds required by Article 500(1)(b) of CRR to be hold (i.e. 80 % of the total minimum amount of own funds that the institution would be required to hold under Article 4 of Directive 93/6/EEC as that Directive and Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions as those Directives stood prior to January 2007) has to be reported in this position.
Članak 48. stavak 1. točke (a) i (b) CRR-a
Own funds requirements for Basel I floor — SA alternative
Ova stavka sadržava prag od 10 % za ulaganja u subjekte financijskog sektora ako institucija ima značajno ulaganje i za odgođenu poreznu imovinu koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika.
Article 500(2) and (3) of CRR
CRR-a Ova stavka sadržava prag od 17,65 % za ulaganja u subjekte financijskog sektora ako institucija ima značajno ulaganje i za odgođenu poreznu imovinu koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika, koji je potrebno primijeniti nakon praga od 10 %.
The amount of own funds required by Article 500(2) of CRR to be hold (i.e. 80 % of the own funds that the institution would be required to hold under Article 92 calculating risk-weighted exposure amounts in accordance with Part Three, Title II, Chapter 2, and Part Three, Title III, Chapter 2 or 3 of CRR, as applicable, instead of in accordance with Part Three, Title II, Chapter 3, or Part Three, Title III, Chapter 4 of CRR, as applicable) has to be reported in this position.
Prag se izračunava tako da iznos dviju stavki koji je priznat ne smije premašiti 15 % konačnog redovnog osnovnog kapitala, odnosno redovnog osnovnog kapitala izračunanog nakon svih odbitaka, ne uključujući sva usklađenja zbog prijelaznih odredbi.
Articles 500(1) point (b) and 500 (2) CRR
Članak 4. stavak 1. točka 71. podtočka (b)
This row has to be filled with:
Članci od 44. do 46. i članak 49.
if Article 500(1)(b) CRR is applied and row 880 < row 890: the difference between row 890 and row 880
Članci 44., 45., 46. i 49.
or if Article 500(2) CRR is applied and row 010 of C 01.00 < row 900 of C 04.00: the difference between row 900 of C 04.00 and row 010 of C 01.00
CRR-a.
General remarks
Članci 44., 46. i 49.
summarizes the calculation of own funds elements and deductions subject to the transitional provisions laid down in Articles 465 to 491 of CRR.
CRR-a
is structured as follows:
Izravna ulaganja u redovni osnovni kapital subjekata financijskog sektora ako institucija nema značajno ulaganje, isključujući:
Template 5.1 summarizes the total adjustments which need to be made to the different components of own funds (reported in CA1 according to the final provisions) as a consequence of the application of the transitional provisions.
pozicije proizišle iz usluge provedbe ponude odnosno prodaje financijskih instrumenata uz obvezu otkupa koje se drže najviše 5 radnih dana;
The elements of this table are presented as ‘adjustments’ to the different capital components in CA1, in order to reflect in own funds components the effects of the transitional provisions.
iznose koji se odnose na ulaganja za koja se primjenjuje bilo koja mogućnost iz članka 49.; i
Template 5.2 provides further details on the calculation of those grandfathered instruments which do not constitute state aid.
ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 36. stavkom 1. točkom (g) CRR-a.
Institutions shall report in the first four columns the adjustments to Common Equity Tier 1 capital, Additional Tier 1 capital and Tier 2 capital as well as the amount to be treated as risk weighted assets.
Članak 45.
Institutions are also required to report the applicable percentage in column 050 and the eligible amount without the recognition of transitional provisions in column 060.
CRR-a
Institutions shall only report elements in CA5 during the period where transitional provisions in accordance with Part Ten of CRR apply.
CRR-a omogućuje se prijeboj kratkih pozicija u istoj odnosnoj izloženosti ako je dospijeće kratke pozicije usklađeno s dospijećem duge pozicije ili ima preostali rok dospijeća od najmanje godinu dana.
Some of the transitional provisions require a deduction from Tier 1.
Članak 4. stavak 1. točka 114., članci 44. i 45.
If this is the case the residual amount of a deduction or deductions is applied to Tier 1 and there is insufficient AT1 to absorb this amount then the excess shall be deducted from CET1.
CRR-a Iznos koji je potrebno iskazati neizravna su ulaganja u instrumente kapitala subjekata financijskog sektora u knjizi trgovanja u obliku ulaganja u indeksne vrijednosne papire.
The figures to be reported in columns 010 to 030 of row 060 of CA 5.1 can be derived from the respective sections of CA 5.2.
Članak 4. stavak 1. točka 114. i članak 45.
Institutions shall report in rows 070 to 092 information in relation with the transitional provisions of minority interests and additional Tier 1 and Tier 2 instruments issued by subsidiaries (in accordance with Articles 479 and 480 of CRR).
CRR-a Člankom 45. točkom (a) CRR-a omogućuje se prijeboj kratkih pozicija u istoj odnosnoj izloženosti ako je dospijeće kratke pozicije usklađeno s dospijećem duge pozicije ili ima preostali rok dospijeća od najmanje godinu dana.
In rows 100 onwards institutions shall report information in relation with the transitional provisions of unrealized gains and losses, deductions as well as additional filters and deductions.
Članak 4. stavak 1. točka 126., članci 44. i 45.
There might be cases where the transitional deductions of CET1, AT1 or T2 capital exceed the CET1, AT1 or T2 capital of an institution.
Članak 4. stavak 1. točka 126. i članak 45.
This effect – if it results from transitional provisions – shall be shown in the CA1 template using the respective cells.
Članci od 58. do 60.
As a consequence, the adjustments in the columns of the CA5 template do not include any spill-over effects in the case of insufficient capital available.
CRR-a
Columns
Članci 58. i 59. i članak 60. stavak 2.
Column 040 includes the relevant amounts adjusting the total risk exposure amount of Article 92(3) of CRR due to transitional provisions.
Članak 58. i članak 60. stavak 2.
The amounts reported shall consider the application of provisions of Chapter 2 or 3 of Title II of Part Three or of Title IV of Part Three in accordance with Art. 92 (4) of CRR.
CRR-a Izravna ulaganja u dodatni osnovni kapital subjekata financijskog sektora ako institucija nema značajno ulaganje, isključujući:
This means that transitional amounts subject to provisions of Chapter 2 or 3 of Title II of Part Three should be reported as risk weighted exposure amounts, whereas transitional amounts subject to Title IV of Part Three should represent the own funds requirements multiplied by 12,5.
pozicije proizišle iz usluge provedbe ponude odnosno prodaje financijskih instrumenata uz obvezu otkupa koje se drže najviše 5 radnih dana; i
Whereas columns 010 to 030 have a direct link to the CA1 template, the adjustments to the total risk exposure amount do not have a direct link to the relevant templates for credit risk.
ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 56. točkom (b) CRR-a.
If there are adjustments stemming from the transitional provisions to the total risk exposure amount, those adjustments shall be included directly in the CR SA, CR IRB, CR EQU IRB, MKR SA TDI, MKR SA EQU or MKR IM.
Članak 59.
Additionally, those effects shall be reported in column 040 of CA5.1.
CRR-a
As a consequence, those amounts are only memorandum items.
CRR-a Člankom 59. točkom (a) CRR-a omogućuje se prijeboj kratkih pozicija u istoj odnosnoj izloženosti ako je dospijeće kratke pozicije usklađeno s dospijećem duge pozicije ili ima preostali rok dospijeća od najmanje godinu dana.
Column 060 includes the amount of each instrument prior the application of transitional provisions.
Članak 4. stavak 1. točka 114., članci 58. i 59.
I.e. the basis amount relevant to calculate the adjustments.
Ne uključuju se ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 56. točkom (b) CRR-a.
Total adjustments
Članak 4. stavak 1. točka 114. i članak 59.
This row reflects the overall effect of transitional adjustments in the different types of capital, plus the risk weighted amounts arising from these adjustments
CRR-a Člankom 59. točkom (a) CRR-a omogućuje se prijeboj kratkih pozicija u istoj odnosnoj izloženosti ako je dospijeće kratke pozicije usklađeno s dospijećem duge pozicije ili ima preostali rok dospijeća od najmanje godinu dana.
Grandfathered instruments
Članak 4. stavak 1. točka 126., članci 58. i 59.
Articles 483 to 491 of CRR
Članak 4. stavak 1. točka 126. i članak 59.
This row reflects the overall effect of instruments transitionally grandfathered in the different types of capital.
Članci od 68. do 70.
Article 483 CRR
CRR-a
Article 483(1) (2), (4) and (6) of CRR
Članci 68. i 69. i članak 70. stavak 2.
Article 483(1), (3), (5), (7) and (8) of CRR
Članak 68. i članak 70. stavak 2.
The amounts to be reported shall be obtained from column 060 of table CA 5.2.
CRR-a Izravna ulaganja u dopunski kapital subjekata financijskog sektora ako institucija nema značajno ulaganje, isključujući:
Minority interests and equivalents
ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 66. točkom (b) CRR-a.
This row reflects the effects of transitional provisions in the minority interests eligible as CET1; the qualifying T1 instruments eligible as consolidated AT1; and the qualifying own funds eligible as consolidated T2.
Članak 69.
Articles 479 of CRR
CRR-a
The amount to be reported in column 060 of this row shall be the amount qualifying as consolidated reserves in accordance with prior regulation.
CRR-a Člankom 69. točkom (a) CRR-a omogućuje se prijeboj kratkih pozicija u istoj odnosnoj izloženosti ako je dospijeće kratke pozicije usklađeno s dospijećem duge pozicije ili ima preostali rok dospijeća od najmanje godinu dana.
Articles 84 and 480 of CRR
Članak 4. stavak 1. točka 114., članci 68. i 69.
The amount to be reported in column 060 of this row shall be the eligible amount without transitional provisions.
Članak 4. stavak 1. točka 114., članci 68. i 69.
Article 85 and 480 of CRR
Ne uključuju se ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 66. točkom (b) CRR-a.
Article 87 and 480 of CRR
Članak 4. stavak 1. točka 114. i članak 69.
Other transitional adjustments
Članak 4. stavak 1. točka 126., članci 68. i 69.
Articles 467 to 478 and 481 of CRR
Članak 4. stavak 1. točka 126. i članak 69.
This row reflects the overall effect of transitional adjustments in the deduction to different types of capital, unrealised gains and losses, additional filters and deductions plus the risk weighted amounts arising from these adjustments.
Članci 44., 45., 47. i 49.
Articles 467 and 468 of CRR
CRR-a.
This row reflects the overall effect of transitional provisions on unrealized gains and losses measured at fair value.
Izravna ulaganja u redovni osnovni kapital subjekata financijskog sektora ako institucija ima značajno ulaganje, isključujući:
Article 468(1) of CRR
CRR-a Iznos koji je potrebno iskazati neizravna su ulaganja u instrumente kapitala subjekata financijskog sektora u knjizi trgovanja u obliku ulaganja u indeksne vrijednosne papire.
Article 467(1) of CRR
Dobiva se izračunom odnosne izloženosti prema instrumentima kapitala subjekata financijskog sektora u indeksima.
Unrealised gains on exposures to central governments classified in the ‘Available for sale’ category of EU-endorsed IAS39
Ne uključuju se ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 36. stavkom 1. točkom (g) CRR-a.
Article 468 of CRR
Članci 58. i 59.
Unrealised loss on exposures to central governments classified in the ‘Available for sale’ category of EU-endorsed IAS39
CRR-a
Article 467 of CRR
Članak 58.
Articles 36(1), 469 to 478 of CRR
CRR-a
This row reflects the overall effect of transitional provisions on deductions.
Izravna ulaganja u dodatni osnovni kapital subjekata financijskog sektora ako institucija ima značajno ulaganje, isključujući:
Articles 36(1) point (a), 469 (1), 472 (3) and 478 of CRR
pozicije proizišle iz usluge provedbe ponude odnosno prodaje financijskih instrumenata uz obvezu otkupa koje se drže najviše 5 radnih dana (članak 56. točka (d)); i
The amount to be reported in column 060 of this row shall be the original deduction according to Article 36(1)(a) of CRR.
Ne uključuju se ulaganja koja se tretiraju kao recipročna međusobna ulaganja u skladu s člankom 56. točkom (b) CRR-a.
Where firms have only been required to deduct material losses:
Članak 4. stavak 1. točka 114. i članak 59.
where the total interim net loss was ‘material’, the full residual amount would be deducted from Tier 1, or
Članci 68. i 69.
where the whole total interim net loss was not ‘material’, no deduction of residual amount would be made.
CRR-a
Articles 36(1) point (b), 469 (1), 472 (4) and 478 of CRR
Članak 68.
When determining the amount of intangible assets to be deducted, institutions shall take into account the provisions of Article 37 of CRR.
CRR-a
The amount to be reported in column 060 of this row shall be the original deduction according to Article 36(1)(b) of CRR.
Izravna ulaganja u dopunski kapital subjekata financijskog sektora ako institucija ima značajno ulaganje, isključujući:
Articles 36(1) point (c), 469 (1), 472 (5) and 478 of CRR
pozicije proizišle iz usluge provedbe ponude odnosno prodaje financijskih instrumenata uz obvezu otkupa koje se drže najviše 5 radnih dana (članak 66. točka (d)); i
When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 of CRR relating to the reduction of DTA by deferred tax liabilities.
Članak 4. stavak 1. točka 114. i članak 69.
The amount to be reported in column 060 of this row: Total amount according to Article 469(1) of CRR.
Članak 46. stavak 4., članak 48. stavak 4. i članak 49. stavak 4.
Articles 36(1) point (d), 469 (1), 472 (6) and 478 of CRR
Članak 60. stavak 4.
When determining the amount of the above-mentioned IRB shortfall of provisions to expected losses to be deducted, institutions shall take into account the provisions of Article 40 of CRR.
Članak 70. stavak 4.
The amount to be reported in column 060 of this row: Original deduction according to Article 36(1)(d) of CRR
Članak 79.
Articles 33(1) point (e), 469 (1), 472 (7), 473 and 478 of CRR
CRR-a
When determining the amount of the above-mentioned defined benefit pension fund assets to be deducted, institutions shall take into account the provisions of Article 41 of CRR.
Nadležno tijelo može privremeno primijeniti izuzeće od odredbi o odbitku od redovnog osnovnog kapitala koje se primjenjuju na ulaganja u instrumente specifičnog subjekta financijskog sektora ako to smatra ulaganjem radi postupka financijske pomoći u svrhu reorganizacije i spašavanja tog subjekta.
The amount to be reported in column 060 of this row: Original deduction according to Article 36(1)(e) of CRR
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 12.1.
* of which: Introduction of amendments to IAS 19 – positive item
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 15.1.
Article 473 of CRR
Nadležno tijelo može privremeno primijeniti izuzeće od odredbi o odbitku od dodatnog osnovnog kapitala koje se primjenjuju na ulaganja u instrumente specifičnog subjekta financijskog sektora ako to smatra ulaganjem radi postupka financijske pomoći u svrhu reorganizacije i spašavanja tog subjekta.
** of which: Introduction of amendments to IAS 19 – negative item
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 13.1.
Articles 36(1) point (f), 469 (1), 472 (8) and 478 of CRR
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 16.1.
The amount to be reported in column 060 of this row: Original deduction according to Article 36(1)(f) of CRR
Nadležno tijelo može privremeno primijeniti izuzeće od odredbi o odbitku od dopunskog kapitala koje se primjenjuju na ulaganja u instrumente specifičnog subjekta financijskog sektora ako to smatra ulaganjem radi postupka financijske pomoći u svrhu reorganizacije i spašavanja tog subjekta.
When determining the amount of the above-mentioned Own Common Equity Tier 1 instruments to be deducted, institutions shall take into account the provisions of Article 42 of CRR.
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 14.1.
Given that the treatment of the ‘residual amount’ differs depending upon the nature of the instrument, institutions shall break down holdings in own Common Equity instruments according to ‘direct’ and ‘indirect’ holdings.
Potrebno je napomenuti da se ti instrumenti iskazuju i u stavci 17.1.
The amount to be reported in column 060 of this row: Original deduction according to Article 36(1)(f) of CRR.
Članak 128. točka 6.
** of which: Direct holdings
CRD-a.
Article 469(1)(b), 472 (8) (a) of CRR
Članak 128. točka 1. i članak 129.
The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation.
Članak 458. stavak 2. točka (d) podtočka iv.
* of which: Indirect holdings
CRR-a.
Article 469(1)(b), 472 (8) (b) of CRR
U ovoj se rubrici iskazuje iznos zaštitnog sloja za očuvanje kapitala zbog makrobonitetnog ili sistemskog rizika utvrđenog na razini države članice koji se može zatražiti u skladu s člankom 458.
The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation.
CRR-a uz zaštitni sloj za očuvanje kapitala.
Articles 56 point (a), 474, 475(2) and 478 of CRR
Iskazani iznos predstavlja iznos regulatornog kapitala koji je potreban za ispunjenje zahtjeva za zaštitni sloj kapitala na izvještajni datum.
When determining the amount of the above-mentioned holdings to be deducted, institutions shall take into account the provisions of Article 57 of CRR.
Članak 128. točka 2., članak 130. i članci od 135. do 140.
Given that the treatment of the ‘residual amount’ differs depending upon the nature of the instrument (Article 475(2) of CRR), institutions shall break down the above-mentioned holdings according to ‘direct’ and ‘indirect’ own Additional Tier 1 holdings.
Članak 128. točka 5., članak 133. i članak 134.
The amount to be reported in column 060 of this row: Original deduction according to Article 56 (a) of CRR.
Članak 128. točka 3. i članak 131.
The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, Articles 474 (b) and 475 (2) (a) of CRR.
Članak 128. točka 4. i članak 131.
The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, Article 474 (b), 475 (2) (b) of CRR.
Članak 104. stavak 2.
Articles 66 point (a), 476, 477(2) and 478 of CRR
CRD-a.
When determining the amount of the holdings to be deducted, institutions shall take into account the provisions of Article 67 of CRR.
Ako nadležno tijelo odluči da institucija treba izračunati dodatne kapitalne zahtjeve za potrebe stupa II, ti se dodatni kapitalni zahtjevi iskazuju u ovoj rubrici.
Given that the treatment of the ‘residual amount’ differs depending upon the nature of the instrument (Article 477(2) of CRR), institutions shall break down the above-mentioned holdings according to ‘direct’ and ‘indirect’ own Tier 2 holdings.
Članak 12. i članci od 28. do 31.
The amount to be reported in column 060 of this row: Original deduction0 according to Article 66 (a) of CRR.
CRD-a i članak 93.
The amount to be reported in column 060 of this row: Total amount of direct holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, Articles 476 (b) and 477 (2) (a) of CRR
Članak 96. stavak 2. točka (b), članak 97. i članak 98. stavak 1. točka (a) CRR-a.
The amount to be reported in column 060 of this row: Total amount of indirect holdings, including instruments that an institution could be obliged to purchase by virtue of an existing or contingent contractual obligation, Articles 476 (b) and 477 (2) (b) of CRR
Informacije potrebne za izračun praga za izvješćivanje iz obrasca CR GB u skladu s člankom 5. točkom (a) podtočkom 4. ove Uredbe.
Given that the treatment of the ‘residual amount’ differs depending whether the holding of Common Equity Tier 1, Additional Tier 1 or Tier 2 in the financial sector entity is to be considered being significant or not (Articles 472(9), 475 (3) and 477 (3) of CRR), institutions shall break down reciprocal cross holdings according to significant investments and non-significant investments.
Prag se izračunava na osnovi originalne izloženosti prije konverzijskog faktora.
Articles 36(1) point (g), 469 (1), 472(9) and 478 of CRR
Izloženosti se smatraju domaćima ako su to izloženosti prema drugim ugovornim stranama u državi članici u kojoj se nalazi institucija.