natgillin/translations-raw huggingface dataset:
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.
Pozicije u dužničkim instrumentima kojima se trguje koje podliježu kapitalnom zahtjevu za specifični rizik i odgovarajućem kapitalnom zahtjevu u skladu s člankom 92. stavkom 3. točkom (b), člankom 335., člankom 336. stavcima od 1. do 3., člancima 337. i 338.
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
CRR-a.
Sum of the exposures
Potrebno je uzeti u obzir i članak 327. stavak 1. zadnju rečenicu CRR-a.
Article 101(1) point (c) and point (f) CRR respectively
Zbroj iznosa iskazanih u redcima od 260 do 321.
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
Kapitalni zahtjev za kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza koje nisu dobile vanjski rejting mora se izračunati zbrajanjem pondera rizika referentnih subjekata (članak 332. stavak 1. točka (e) stavci 1. i 2.
In the event of default, the exposure value reported equals the exposure value directly before default.
CRR-a – „odnosne izloženosti”).
Residential property
Kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza koje nisu dobile vanjski rejting (članak 332. stavak 1. točka (e) stavak 3.
Commercial immovable property
CRR-a) iskazuju se zasebno u liniji 321.
ANNEX IV
Iskazivanje pozicija koje podliježu članku 336. stavku 3.
ANNEX XI
CRR-a: Postoji poseban tretman za obveznice koje ispunjavaju uvjete za ponder rizika od 10 % u knjizi pozicija kojima se ne trguje u skladu s člankom 129. stavkom 3.
REPORTING ON LEVERAGE
CRR-a (pokrivene obveznice).
TEMPLATE LABELLING AND OTHER CONVENTIONS
Specifični kapitalni zahtjevi su polovina su postotka druge kategorije u tablici 1. iz članka 336.
TEMPLATE LABELLING
CRR-a.
ABBREVIATIONS
Te pozicije moraju se rasporediti u retke 280 – 300 u skladu s preostalim rokom do konačnog dospijeća.
STRUCTURE AND FREQUENCY
Ako je opći rizik kamatnih pozicija zaštićen kreditnom izvedenicom, primjenjuju se članci 346. i 347.
FORMULAS FOR LEVERAGE RATIO CALCULATION
Ukupni kapitalni zahtjevi iskazani u stupcu 610 obrasca MKR SA SEC.
MATERIALITY THRESHOLDS FOR DERIVATIVES
Iskazuje se samo razina obrasca s ukupnim podacima MKR SA TDI.
C 47.00 – LEVERAGE RATIO CALCULATION (LRCalc)
Ukupni kapitalni zahtjevi iskazani u stupcu 450 obrasca MKR SA CTP.
C 40.00 – ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)
DODATNI ZAHTJEVI ZA OPCIJE (RIZICI OSIM DELTA-RIZIKA)
C 41.00 – ON- AND OFF-BALANCE SHEET ITEMS – ADDITIONAL BREAKDOWN OF EXPOSURES (LR2)
Članak 329. stavak 3.
ALTERNATIVE DEFINITION OF CAPITAL (LR3)
Dodatni zahtjevi za opcije povezani s rizicima osim delta-rizika iskazuju se u metodi koja se upotrebljava za njihov izračun.
C 43.00 – ALTERNATIVE BREAKDOWN OF LEVERAGE RATIO EXPOSURE MEASURE COMPONENTS (LR4)
U ovom se obrascu zahtijevaju informacije o pozicijama (sve/neto i duge/kratke) i povezanim kapitalnim zahtjevima za komponentu specifičnog rizika u pozicijskom riziku u sekuritizacijama/resekuritizacijama koji se drže u knjizi trgovanja (nisu priznati za korelacijski portfelj namijenjen trgovanju) u skladu sa standardiziranim pristupom.
C 44.00 – GENERAL INFORMATION (LR5)
U obrascu MKR SA SEC određeni su kapitalni zahtjevi samo za specifični rizik sekuritizacijskih pozicija u skladu s člankom 335. u vezi s člankom 337.
Template labelling and other conventions
CRR-a.
Template labelling
Ako su sekuritizacijske pozicije iz knjige trgovanja zaštićene kreditnim izvedenicama, primjenjuju se članci 346. i 347.
This Annex contains additional instructions for the templates (hereinafter ‘LR’) included in Annex X of this Regulation.
CRR-a.
Overall, the framework consists of six templates:
Postoji samo jedan obrazac za sve pozicije iz knjige trgovanja, bez obzira na činjenicu upotrebljava li institucija standardizirani pristup ili pristup zasnovan na internim rejting-sustavima za određivanje pondera rizika za svaku poziciju u skladu s dijelom trećim glavom II. poglavljem 5.
C 47.00: Leverage Ratio Calculation (LRCalc): Leverage ratio calculation;
CRR-a.
C 40.00: Leverage Ratio Template 1 (LR1): Alternative treatment of the exposure measure;
Kapitalni zahtjevi za opći rizik tih pozicija iskazuju se u obrascima MKR SA TDI i MKR IM.
C 41.00: Leverage Ratio Template 2 (LR2): On and off-balance sheet items – additional breakdown of exposures;
Pozicije koje dobivaju ponder rizika 1250 % mogu se, kao alternativa, odbiti od redovnog osnovnog kapitala (vidjeti članak 243. stavak 1. točku (b), članak 244. stavak 1. točku (b) i članak 258.
C 42.00: Leverage Ratio Template 3 (LR3): Alternative definition of capital;
CRR-a).
C 43.00: Leverage Ratio Template 4 (LR4): Breakdown of leverage ratio exposure measure components; and
Ako je to slučaj, navedene je pozicije potrebno iskazati u retku 460 obrasca CA1.
C 44.00: Leverage Ratio Template 5 (LR5): General information.
Članak 102. i članak 105. stavak 1.
For each template legal references are provided as well as further detailed information regarding more general aspects of the reporting.
CRR-a u vezi s člankom 337.
Numbering convention
(–) POZICIJE KOJE ČINE ODBITNU STAVKU OD REGULATORNOG KAPITALA (DUGE I KRATKE)
An asterisk sign will be used to refer to the whole row or column.
CRR-a.
In the case of validations within a template, where only data points from that template are used, notations will not refer to a template: Row;Column.
CRR-a.
For the purpose of the reporting on leverage, ‘of which’ refers to an item that is a subset of a higher level exposure category whereas ‘memo item’ refers to a separate item that is not a subset of an exposure class.
070-520 RAŠČLAMBA NETO POZICIJA PREMA PONDERIMA RIZIKA
Reporting of both types of cells is mandatory unless otherwise specified.
(tablica 1.) i članak 261. stavak 1. (tablica 4.)
Abbreviations
CRR-a.
For the purposes of this annex and related templates the following abbreviations are used:
(tablica 4.)
a.
CRR-a.
CRR, which is an abbreviation of Capital Requirements Regulation and shall mean Regulation (EU) No 575/2013;
Duge i kratke pozicije moraju se raščlaniti zasebno.
b.
230-240 i 460-470
SFT, which is an abbreviation of Securities Financing Transaction and shall mean ‘repurchase transaction, securities or commodities lending or borrowing transaction, long settlement transaction and margin lending transaction’ as referred to in Regulation (EU) No 575/2013;
(tablica 4.)
c.
CRR-a.
CRM, which is an abbreviation for Credit Risk Mitigation.
Članak 337. stavak 2.
Sign convention
CRR-a u vezi s člankom 262.
All amounts shall be reported as positive figures.
CRR-a.
An exception are the amounts reported in LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;310;010, LRCalc;320;010, LRCalc;270;010, LRCalc;280;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010, LR3;040;010, LR3;055;010, LR3;065;010, LR3;075;010 and LR3;085;010.
CRR-a.
Thereby note that LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 and LR3;085;010 only take negative values.
Ovi se stupci iskazuju ako institucija upotrebljava alternativnu metodu nadzorne formule kojom su kapitalni zahtjevi određeni kao funkcija karakteristika skupa kolaterala i ugovornih svojstava tranše.
Also note that, apart from extreme cases, LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010 and LR3;040;010 only take positive values.
270 i 500
Structure and frequency
ODNOSNE IZLOŽENOSTI
The leverage ratio template is divided into two parts.
STANDARDIZIRANI PRISTUP: Članak 253., članak 254. i članak 256. stavak 5.
Part A comprises all the data items that enter into the calculation of the leverage ratio that institutions shall submit to competent authorities in accordance with the first subparagraph of Article 430(1) of the CRR, while Part B comprises all the data items that institutions shall submit in accordance with the second subparagraph of Article 430(1) of the CRR (i.e. for the purposes of the report referred to in Article 511 of the CRR).
IRB PRISTUP: Članak 263. stavci 2. i 3.
When compiling the data for this ITS, institutions shall consider the treatment of fiduciary assets in accordance with Article 429(13) of the CRR.
CRR-a.
Formulas for leverage ratio calculation
Za prijevremene isplate vidjeti članak 265. stavak 1. i članak 256. stavak 5.
The leverage ratio is based on a capital measure and a total exposure measure, which can be calculated with cells from Part A.
Članak 109. stavak 1. rečenica 2. i članak 259. stavci 3. i 4.
Leverage Ratio – fully phased-in definition = LRCalc;310;010/LRCalc;290;010.
CRR-a Ovi se stupci iskazuju ako institucija upotrebljava pristup interne procjene za određivanje kapitalnih zahtjeva za likvidnosne linije i kreditne zahtjeve koje banke (uključujući banke treće strane) odobravaju ABCP jedinicama.
Leverage Ratio – transitional definition = LRCalc;320;010/LRCalc;300;010.
Pristup interne procjene, temeljen na metodologijama VIPKR-a, primjenjuje se samo na izloženosti prema ABCP jedinicama koje na početku imaju interni rejting jednak investicijskom rangu.
Materiality thresholds for derivatives
Članak 337. stavak 3.
In order to reduce the reporting burden for institutions with limited exposures in derivatives, the following measures are used to gauge the relative importance of derivatives exposures to the total exposure of the leverage ratio.
CRR-a u vezi s člankom 407.
Institutions shall calculate these measures as follows:
CRR-a.
Derivatives share
Članak 14. stavak 2.
Total exposure measure
CRR-a
Where total exposure measure is equal to: LRCalc;290;010.
PRIJE PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE I ZBROJ PONDERIRANIH NETO DUGIH I KRATKIH POZICIJA Članak 337.
Total notional value referenced by derivatives = LR1; 010;070.
CRR-a, ne uzimajući u obzir diskrecijsko pravo iz članka 335.
This is a cell that institutions shall always report.
CRR-a kojim se instituciji omogućava ograničenje proizvoda pondera i neto pozicije na najveći mogući iznos gubitka povezan s rizikom nastanka statusa neispunjavanja obveza.
Credit derivatives volume = LR1;020;070 + LR1;050;070.
NAKON PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE I ZBROJ PONDERIRANIH NETO DUGIH I KRATKIH POZICIJA
These are cells that institutions shall always report.
Članak 337.
Institutions are required to report the cells referred to in paragraph 14 in the next reporting period, if any of the following conditions is met:
CRR-a, uzimajući u obzir diskrecijsko pravo iz članka 335.
the derivatives share referred to in paragraph 7 is more than 1,5 % on two consecutive reporting reference dates;
U skladu s člankom 337. stavkom 4.
the derivatives share referred to in paragraph 7 exceeds 2,0 %.
CRR-a, tijekom prijelaznog razdoblja koje završava 31. prosinca 2014., institucija odvojeno zbraja svoje ponderirane neto duge pozicije (stupac 580) i svoje ponderirane neto kratke pozicije (stupac 590).
Institutions for which the total notional value referenced by derivatives as defined in paragraph 9 exceeds 10 billion EUR shall report the cells referred to in paragraph 14, even though their derivatives share does not fulfil the conditions described in paragraph 11.
Veći od navedena dva zbroja (nakon primjene gornje granice) predstavlja kapitalni zahtjev.
Institutions are required to report the cells referred to in paragraph 15 if any of the following conditions is met:
U skladu s člankom 337. stavkom 4.
the credit derivatives volume referred to in paragraph 10 is more than 300 million EUR on two consecutive reporting reference dates;
CRR-a, od 2015. nadalje institucija zbraja svoje ponderirane neto pozicije, neovisno o tome jesu li duge ili kratke (stupac 600) kako bi izračunala kapitalne zahtjeve.
the credit derivatives volume referred to in paragraph 10 exceeds 500 million EUR.
Ukupan iznos preostalih sekuritizacija (koje se drže u knjizi trgovanja) koji iskazuje institucija koja ima ulogu/uloge inicijatora i/ili investitora i/ili sponzora.
The cells which are required to be reported by institutions in accordance with paragraph 11 are the following: LR1;010;010, LR1;010;020, LR1;010;050, LR1;020;010, LR1;020;020, LR1;020;050, LR1;030;050, LR1;030;070, LR1;040;050, LR1;040;070, LR1;050;010, LR1;050;020, LR1;050;050, LR1;060;010, LR1;060;020, LR1;060;050 and LR1;060;070.
040, 070 i 100
The cells which are required to be reported by institutions in accordance with paragraph 13 are the following: LR1;020;075, LR1;050;075 and LR1;050;085.
Članak 4. točke 61. i 62.
C 47.00 – Leverage ratio calculation (LRCalc)
CRR-a.
This part of the reporting template collects the data that are needed to calculate the leverage ratio as defined in Articles 429, 429a and 429b of the CRR.
020,050, 080 i110
Institutions shall perform the reporting of the leverage ratio quarterly.
Članak 4. točka 63.
In each quarter, the value ‘at reporting reference date’ shall be the value at the last calendar day of the third month of the respective quarter.
CRR-a.
Institutions shall report 010;010 to 030;010, 060;010, 090;010, 110;010, and 150;010 to 190;010 as if the exemptions referred to in 050;010, 080;010, 100;010, 120;010, and 220;010 did not apply.
INICIJATOR
Institutions shall report 010;010 to 240;010 as if the exemptions referred to in 250;010 and 260;010 did not apply.
Članak 4. točka 13.
Any amount that increases the own funds or the leverage ratio exposure shall be reported as a positive figure.
CRR-a
On the contrary, any amount that reduces the total own funds or the leverage ratio exposure shall be reported as a negative figure.
060-080
Row and column
INVESTITOR Kreditna institucija koja drži sekuritizacijske pozicije u sekuritizacijskoj transakciji u kojoj nije ni inicijator ni sponzor.
Exposure Values
SPONZOR
SFTs: Exposure in accordance with Articles 429(5) and 429(8) of the CRR
Članak 4. točka 14.
Articles 429(5)(d) and 429(8) of the CRR
CRR-a.
The exposure for SFTs calculated in accordance with Article 429(5)(d) and (8) of the CRR.
Ako sponzor i sekuritizira svoju imovinu, popunjava retke za inicijatora informacijama o vlastitoj sekuritiziranoj imovini.
Institutions shall consider in this cell transactions in accordance with Article 429b(6)(c).
RAŠČLAMBA UKUPNOG ZBROJA PONDERIRANIH NETO DUGIH I NETO KRATKIH POZICIJA PREMA VRSTI ODNOSNE IMOVINE
Institutions shall not include in this cell cash received or any security that is provided to a counterparty via the aforementioned transactions and is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met).
Članak 337. stavak 4. zadnja rečenica CRR-a.
Institutions shall instead include those items in 190,010.
Raščlamba odnosne imovine u skladu je s klasifikacijom koja se upotrebljava u obrascu s detaljnijim podacima SEC (stupac „vrsta”):
Institutions shall not include in this cell agent SFTs where the institution provides an indemnity or guarantee to a customer or counterparty limited to any difference between the value of the security or cash the customer has lent and the value of collateral the borrower has provided in accordance with Article 429b(6)(a) of the CRR.
tambene nekretnine;
SFTs: Add-on for counterparty credit risk
oslovne nekretnine;
Article 429b(1) of the CRR
otraživanja po kreditnim karticama;
The add-on for counterparty credit risk of SFTs, including those that are off-balance sheet, determined in accordance with Article 429b(2) or (3) of the CRR, as applicable.
ajam;
Institutions shall instead include those items in 040;010.
rediti trgovačkim društvima ili MSP-ovima (koji se tretiraju kao trgovačka društva);
Derogation for SFTs: Add-on in accordance with Articles 429b(4) and 222 of the CRR
otrošački krediti;
Article 429b(4) and 222 of the CRR
otraživanja od kupaca;
The exposure value for SFTs, including those that are off-balance sheet, calculated in accordance with Article 222 of the CRR, subject to a 20 % floor for the applicable risk weight.
stala imovina;
Institutions shall consider in this cell transactions in accordance with Article 429b(6)(c) of the CRR.
okrivene obveznice;
Institutions shall not consider in this cell transactions for which the add-on part of the leverage ratio exposure value is determined in accordance with the method defined in Article 429b(1) of the CRR.
stale obveze.
Counterparty credit risk of SFT agent transactions in accordance with Article 429b(6) of the CRR
Ako skup čine različite vrste imovine, za svaku sekuritizaciju institucija razmatra najvažniju vrstu.
Article 429b(6)(a), (2) and (3) of the CRR
U ovom se obrascu zahtijevaju informacije o pozicijama korelacijskog portfelja namijenjenog trgovanju (koje čine sekuritizacije, kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza i ostale pozicije korelacijskog portfelja namijenjenog trgovanju uključene u skladu s člankom 338. stavkom 3.) i odgovarajućim kapitalnim zahtjevima u skladu sa standardiziranim pristupom.
The exposure value for agent SFTs where the institution provides an indemnity or guarantee to a customer or counterparty limited to any difference between the value of the security or cash the customer has lent and the value of collateral the borrower has provided in accordance with Article 429b(6)(a) of the CRR, consists only of the add-on determined in accordance with Article 429b(2) or (3) of the CRR, as applicable.
U obrascu MKR SA CTP određeni su kapitalni zahtjevi samo za specifični rizik pozicija raspoređenih u korelacijski portfelj namijenjen trgovanju u skladu s člankom 335. u vezi s člankom 338. stavcima 2. i 3.
Institutions shall not include in this cell transactions in accordance with Article 429b(6)(c).
CRR-a.
Institutions shall instead include those items in 010;010 and 020;010 or 010;010 and 030;010, as applicable.
Ako su pozicije korelacijskog portfelja namijenjenog trgovanju iz knjige trgovanja zaštićene kreditnim izvedenicama, primjenjuju se članci 346. i 347.
(-) Exempted CCP leg of client-cleared SFT exposures
CRR-a.
Articles 429(11) and 306(1)(c) of the CRR
Postoji samo jedan obrazac za sve pozicije korelacijskog portfelja namijenjenog trgovanju iz knjige trgovanja, bez obzira na činjenicu upotrebljava li institucija standardizirani pristup ili pristup zasnovan na internim rejting-sustavima za određivanje pondera rizika za svaku poziciju u skladu s dijelom trećim glavom II. poglavljem 5.
The exempted CCP leg of client-cleared trade exposures of SFTs, provided that those items meet the conditions laid down in Article 306(1)(c) of the CRR.
CRR-a.
Where the exempted leg to the CCP is a security it shall not be reported in this cell unless it is a re-pledged security that under the applicable accounting framework (i.e. in accordance with the first sentence of Article 111(1) of the CRR) is included at full value.
Ovom su strukturom obrasca razdvojene sekuritizacijske pozicije, kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza i ostale pozicije korelacijskog portfelja namijenjenog trgovanju.
Institutions shall, as if no exemption applies, also include the amount reported in this cell in 010;010, 020;010 and 030;010, and, if the condition in the second half of the previous sentence is met, in 190;010.
Kao rezultat toga, sekuritizacijske pozicije uvijek se iskazuju u redcima 030, 060 ili 090 (ovisno o ulozi institucije u sekuritizaciji).
Where there is initial margin posted by the institution for an exempted leg of an SFT that is reported in 190;010 and not reported in 020;010 or 030;010, then the institution can report it in this cell.
Kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza uvijek se iskazuju u liniji 110.
Derivatives: Current replacement cost
„Ostale pozicije korelacijskog portfelja namijenjenog trgovanju” nisu ni sekuritizacijske poziciji ni kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza (vidjeti definiciju u članku 338. stavku 3.
Articles 429a, 274, 295, 296, 297 and 298 of the CRR.
CRR-a), nego su izričito „povezane” (radi zaštite) s jednom od te dvije pozicije.
The current replacement cost as specified in Article 274(1) of the CRR of contracts listed in Annex II of the CRR and credit derivatives including those that are off-balance sheet reported gross of variation margin received.
Zbog toga su raspoređene ili pod stavku „sekuritizacija” ili pod stavku „kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza”.
As determined by Article 429a(1) of the CRR, institutions may take into account the effects of contracts for novation and other netting agreements in accordance with Article 295 of the CRR.
Članak 102. i članak 105. stavak 1.
Cross-product netting shall not apply.
CRR-a u vezi s pozicijama koje su raspoređene u korelacijski portfelj namijenjen trgovanju u skladu s člankom 338. stavcima 2. i 3.
However, institutions may net within the product category referred to in point (25)(c) of Article 272 of the CRR and credit derivatives when they are subject to a contractual cross-product netting agreement referred to in Article 295(c) of the CRR.
RAŠČLAMBA NETO POZICIJA PREMA PONDERIMA RIZIKA (STANDARDIZIRANI I IRB PRISTUP) Članak 251.
Institutions shall not include in this cell contracts measured by application of the original exposure method in accordance with Articles 429a(8) and 275 of the CRR.
160 i 330
(-) Eligible cash variation margin received offset against derivatives market value
OSTALO
Article 429a(3) of the CRR
Ostali ponderi rizika koji nisu izričito navedeni u prethodnim stupcima.
Variation margin received in cash from the counterparty eligible for offsetting against the replacement cost portion of the derivatives exposure in accordance with Article 429a(3) of the CRR.
Za kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza samo one kojima nije dodijeljen vanjski rejting.
Any cash variation margin received on an exempted CCP leg in accordance with Article 429(11) of the CRR shall not be reported.
Kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza kojima je dodijeljen vanjski rejting potrebno je iskazati u obrascu MKR SA TDI (redak 321) ili – ako su uključene u korelacijski portfelj namijenjen trgovanju – raspoređuju se u stupac odgovarajućeg pondera rizika.
(-) Exempted CCP leg of client-cleared trade exposures (replacement costs)
170-180 i 360-370 1250 %
Article 429(11) of the CRR
190 -200 i 340 -350
The replacement cost portion of exempted trade exposures to a QCCP from client-cleared derivatives transactions, provided that those items meet the conditions laid down in Article 306(1)(c) of the CRR.
CRR-a.
This amount shall be reported gross of cash variation margin received on this leg.
220-230 i 390-400
Institutions shall include the amount reported in this cell also in 060;010 as if no exemption applied.
Članak 259. stavci 3. i 4.
Derivatives: Add-on under the mark-to-market method
CRR-a.
Articles 429a, 274, 295, 296, 297, 298 and 299(2) of the CRR
PRIJE PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE
This cell provides the add-on for the potential future exposure of contracts listed in Annex II of the CRR and of credit derivatives including those that are off-balance sheet calculated in accordance with the mark-to-market Method (Article 274 of the CRR for contracts listed in Annex II of the CRR and Article 299(2) of the CRR for credit derivatives) and applying netting rules in accordance with Article 429a(1) of the CRR.
Članak 338.
In determining the exposure value of those contracts, institutions may take into account the effects of contracts for novation and other netting agreements in accordance with Article 295 of the CRR.
CRR-a, ne uzimajući u obzir diskrecijsko pravo iz članka 335.