natgillin/translations-raw huggingface dataset:
In case of securitisation schemes without significant risk transfer (i.e. risk weighted exposure amount computed according securitised exposures) no data shall be reported in this column.
U obrascu CR SEC SA prikupljaju se zajedničke informacije o tradicionalnim i sintetskim sekuritizacijama koje se drže u knjizi pozicija kojima se ne trguje, kako su definirane u članku 242. stavcima 10. i 11.
TOTAL RISK WEIGHTED EXPOSURE AMOUNT AFTER CAP
Institucije inicijatori moraju iskazati preostali iznos na izvještajni datum svih trenutačnih sekuritiziranih izloženosti iniciranih u sekuritizacijskoj transakciji, bez obzira na to tko drži pozicije.
This column gathers information on the risk weighted exposure amount after cap applicable to the securitisation positions (i.e. in case of securitisation schemes with significant risk transfer).
Kao takve, iskazuju se bilančne sekuritizacijske pozicije (npr. obveznice, podređeni krediti) te izvanbilančne sekuritizacijske pozicije i izvedenice (npr. podređene kreditne linije, likvidnosne linije, kamatni ugovori o razmjeni, ugovori o razmjeni na osnovi nastanka statusa neispunjavanja obveza itd.) koje su inicirane u sekuritizaciji.
In case of securitisation schemes without significant risk transfer (i.e. own funds requirements computed according securitised exposures) no data shall be reported in this column.
U slučaju tradicionalnih sekuritizacija kada inicijator ne drži nijednu poziciju, inicijator ne uzima u obzir tu sekuritizaciju u izvješćivanju u obrascu CE SEC SA ili CR SEC IRB.
450-510
U tu svrhu sekuritizacijske pozicije koje drži inicijator uključuju odredbe o prijevremenoj isplati pri sekuritizaciji obnovljivih izloženosti, kako su definirane u članku 242. stavku 12.
C — Correlation Trading Portfolio (CTP);
U skladu s odredbama članaka 249. i 250.
N — Non-CTP
CRR-a, kreditna zaštita sekuritiziranih izloženosti iskazuje se kao da nema ročne neusklađenosti.
460-470
(–) MATERIJALNA KREDITNA ZAŠTITA (CVA)
NET POSITIONS — LONG/SHORT
Detaljan postupak izračuna vrijednosti kolaterala korigirane korektivnim faktorom (CVA) za koju se očekuje da će se iskazati u ovom stupcu utvrđen je u članku 223. stavku 2.
See columns 050/060 of MKR SA SEC or MKR SA CTP, respectively.
CRR-a.
TOTAL OWN FUNDS REQUIREMENTS (SA) - SPECIFIC RISK
(–) UKUPNI ODLJEVI: PRILAGOĐENE VRIJEDNOSTI NEMATERIJALNE KREDITNE ZAŠTITE (G*)
See column 610 of MKR SA SEC, or column 450 of MKR SA CTP, respectively.
U skladu s općim pravilom za „priljeve” i „odljeve”, iznosi koji se iskazuju u ovom stupcu pojavljuju se kao „priljevi” u odgovarajućem obrascu za kreditni rizik (CR SA ili CR IRB) i kategoriji izloženosti relevantnoj za pružatelja zaštite (tj. treću stranu kojoj se tranša prenosi nematerijalnom kreditnom zaštitom).
C 16.00 – OPERATIONAL RISK (OPR)
Postupak izračuna „valutnog rizika” – prilagođenog nominalnog iznosa kreditne zaštite (G*) utvrđen je u članku 233. stavku 3.
General Remarks
CRR-a.
This template provides information on the calculation of own funds requirements according to Articles 312 to 324 of CRR for Operational Risk under the Basic Indicator Approach (BIA), the Standardised Approach (TSA), the Alternative Standardised Approach (ASA) and the Advanced Measurement Approaches (AMA).
Sve tranše koje su zadržane ili ponovno kupljene, npr. zadržane pozicije prvoga gubitka iskazuju se sa svojim nominalnim iznosom.
An institution cannot apply TSA and ASA for the business lines retail banking and commercial banking at the same time at solo level
Učinak nadzornih korektivnih faktora u kreditnoj zaštiti ne uzima se u obzir pri izračunu zadržanog ili ponovno kupljenog iznosa kreditne zaštite.
Institutions using the BIA, TSA and/or ASA shall calculate their own funds requirement, based on the information at financial year end.
SEKURITIZACIJSKE POZICIJE: ORIGINALNA IZLOŽENOST PRIJE KONVERZIJSKIH FAKTORA
When audited figures are not available, institutions may use business estimates.
Sekuritizacijske pozicije koje drži institucija koja izvješćuje, izračunane u skladu s člankom 246. stavkom 1. točkama (a), (c) i (e) i stavkom 2.
If audited figures are used, institutions shall report the audited figures which should remain unchanged.
CRR-a, bez primjene kreditnih konverzijskih faktora i bilo kakvih ispravaka vrijednosti za kreditni rizik i rezervacija.
Deviations from this ‘unchanged’ principle are possible, for instance if during that period the exceptional circumstances, such as recent acquisitions or disposals of entities or activities, are met.
Netiranje je relevantno samo u pogledu višestrukih ugovora o izvedenicama ponuđenih istom SSPN-u, uključenih u priznati sporazum o netiranju.
If an institution can justify its competent authority that – due to exceptional circumstances such as a merger or a disposal of entities or activities – using a three year average to calculating the relevant indicator would lead to a biased estimation for the own funds requirement for operational risk, the competent authority may permit the institution to modify the calculation in a way that would take into account such events.
Vrijednosna usklađenja i rezervacije koje je potrebno iskazati u ovom stupcu odnose se samo na sekuritizacijske pozicije.
Also the competent authority may on its own initiative, require an institution to modify the calculation.
Vrijednosna usklađenja sekuritizacijskih pozicija ne uzimaju se u obzir.
Where an institution has been in operation for less than three years it may use forward looking business estimates in calculating the relevant indicator, provided that it starts using historical data as soon as they are available.
U slučaju klauzula o prijevremenoj isplati, institucija mora odrediti iznos „udjela inicijatora”, kako je definiran u članku 256. stavku 2.
By columns, this template presents information, for the three most recent years, on the amount of the relevant indicator of the banking activities subject to operational risk and on the amount of loans and advances (the latter only applicable in the case of ASA).
CRR-a.
If applicable, it must be detailed which part of this amount is due to an allocation mechanism.
Vrijednosna usklađenja i rezervacije (članak 159.
Regarding AMA, memorandum items are added to present a detail of the effect of the expected loss, diversification and mitigation techniques on own funds requirement for operational risk.
CRR-a) za gubitke po kreditu u skladu s računovodstvenim okvirom koji se primjenjuje na subjekt koji izvješćuje.
By rows, information is presented by method of calculation of the operational risk own funds requirement detailing business lines for TSA and ASA.
Vrijednosna usklađenja uključuju svaki iznos priznat u dobiti ili gubitku za kreditne gubitke na osnovi financijske imovine od njihova početnog priznavanja u bilanci (uključujući gubitke na temelju kreditnog rizika financijske imovine mjerene po fer vrijednosti koji se ne odbijaju od vrijednosti izloženosti) uvećan za diskont povezan s izloženostima otkupljenima u statusu neispunjavanja obveza u skladu s člankom 166. stavkom 1.
This template shall be submitted by all institutions subject to operational risk own funds requirement.
CRR-a.
010-030
Rezervacije uključuju akumulirane iznose gubitaka po kreditu u izvanbilančnim stavkama.
Institutions using the relevant indicator to calculate the own funds requirement for operational risk (BIA, TSA and ASA) report relevant indicator for the respective years in columns 010 to 030.
Sekuritizacijske pozicije u skladu s člankom 246. stavcima 1. i 2. bez primjene konverzijskih faktora
Moreover, in the case of a combined use of different approaches as referred in Article 314 of CRR, institutions also report, for information purposes, relevant indicator for the activities subject to AMA.
Ta je informacija povezana sa stupcem 040 obrasca s ukupnim podacima CR SA.
It is also the case for all other AMA banks.
Članak 4. točka 57.
Hereafter, the term ‘relevant indicator’ refers to ‘the sum of the elements’ at the end of the financial year as defined in Article 316 point 1, Table1 of CRR.
CRR-a i dio 3. glava II. poglavlje 4.
If the institution has less than 3 years of data on ‘relevant indicator’ available, the available historical data (audited figures) shall be assigned by priority to the corresponding columns in the table.
CRR-a.
If, for instance, historical data for only one year is available, it shall be reported in column 030.
U ovoj skupini stupaca prikupljaju se informacije o tehnikama smanjenja kreditnog rizika kojima se smanjuje krediti rizik izloženosti zamjenom izloženosti (kako je navedeno u nastavku za priljeve i odljeve).
If it seems reasonable, the forward looking estimates shall then be included in column 020 (estimate of next year) and column 010 (estimate of year +2).
Vidjeti upute za obrazac CR SA (izvješćivanje o tehnikama smanjenja kreditnog rizika s učinkom zamjene).
Furthermore if there are no historical data on ‘relevant indicator’ available the institution may use forward-looking business estimates.
(–) NEMATERIJALNA KREDITNA ZAŠTITA: PRILAGOĐENE VRIJEDNOSTI (GA)
LOANS AND ADVANCES (IN THE CASE OF ASA APPLICATION)
Nematerijalna kreditna zaštita definirana je u članku 4. točki 59. i uređena u članku 235.
These amounts shall be used to calculate the alternative relevant indicator that leads to the own funds requirements corresponding to the activities subject to ASA (Article 319(1) point (a) of CRR).
Materijalna kreditna zaštita definirana je u članku 4. točki 58. i uređena u člancima 195., 197. i 200.
For the ‘commercial banking’ business line, securities held in the non-trading book shall also be included.
CRR-a.
OWN FUND REQUIREMENT
Kreditni zapisi i bilančno netiranje u skladu s člancima 218. – 236.
The own fund requirement is calculated according to the approach used, following Articles 312 to 324 of CRR The resulting amount is reported in column 070.
CRR-a tretiraju se kao gotovinski kolateral.
TOTAL OPERATIONAL RISK EXPOSURE AMOUNT
ZAMJENA IZLOŽENOSTI ZBOG SMANJENJA KREDITNOG RIZIKA:
Article 92(4) of CRR.
Iskazuju se i priljevi i odljevi u istoj kategoriji izloženosti te, prema potrebi, ponderima rizika ili rejting-kategoriji dužnika.
Own funds requirements in column 070 multiplied by 12.5.
Članak 222. stavak 3. i članak 235. stavci 1. i 2.
OF WHICH: DUE TO AN ALLOCATION MECHANISM
Odljevi odgovaraju pokrivenom dijelu „izloženosti umanjene za vrijednosna usklađenja i rezervacije” koji je odbijen od kategorije izloženosti dužnika i, prema potrebi, rejting-kategorije dužnika ili skupa izloženosti te naknadno raspoređen u kategoriju izloženosti pružatelja zaštite i, prema potrebi, rejting-kategoriju dužnika ili skup izloženosti.
Article 18(1) of CRR (related to the inclusion, in the application referred to in Article 312(2) of CRR) of the methodology used for allocating operational risk capital between the different entities of the group and of whether and how diversification effects are intended to be factored in the risk measurement system used by a EU parent credit institution and its subsidiaries or jointly by the subsidiaries of an EU parent financial holding company or EU parent mixed financial holding company.
Taj se iznos smatra priljevom u kategoriju izloženosti pružatelja zaštite i, prema potrebi, pondere rizika ili rejting-kategorije dužnika.
090-120
Navedena je informacija povezana sa stupcem 090 [(–) Ukupni odljevi] obrasca s ukupnim podacima CR SA.
The own funds requirement reported in column 090 is the one of column 070 but calculated before taking into account the alleviation effects due to expected loss, diversification and risk mitigation techniques (see below).
Sekuritizacijske pozicije koje su dužnički vrijednosni papiri i priznati su financijski kolateral u skladu s člankom 197. stavkom 1.
(-) ALLEVIATION OF OWN FUNDS REQUIREMENTS DUE TO THE EXPECTED LOSS CAPTURED IN BUSINESS PRACTICES
CRR-a i kada se upotrebljava jednostavna metoda financijskog kolaterala, iskazuju se kao priljevi u ovom stupcu.
In column 100 the alleviation of own funds requirements due to expected loss captured in internal business practices (as referred to in Article 322(2) point (a) of CRR) is reported.
Navedena je informacija povezana sa stupcem 100 (Ukupni priljevi) obrasca s ukupnim podacima CR SA.
(-) ALLEVIATION OF OWN FUNDS REQUIREMENTS DUE TO DIVERSIFICATION
Izloženost raspoređena u odgovarajući ponder rizika i kategoriju rizika nakon uzimanja o obzir odljeva i priljeva na temelju „tehnika smanjena rizika s učincima zamjene na izloženost”.
The diversification effect in column 110 is the difference between the sum of own funds requirements calculated separately for each operational risk class (i.e. a ‘perfect dependence’ situation) and the diversified own funds requirement calculated by taking into account correlations and dependencies (i.e. assuming less than ‘perfect dependence’ between the risk classes).
Ta je informacija povezana sa stupcem 110 obrasca s ukupnim podacima CR SA.
The ‘perfect dependence’ situation occurs in the ‘default case’, that is when the institution does not use explicit correlations structure between the risk classes, hence the AMA capital is computed as the sum of the individual operational risk measures of the chosen risk classes.
(–) TEHNIKE SMANJENJA KREDITNOG RIZIKA KOJE UTJEČU NA IZNOS IZLOŽENOSTI: PRILAGOĐENA VRIJEDNOST MATERIJALNE KREDITNE ZAŠTITE PREMA SLOŽENOJ METODI FINANCIJSKOG KOLATERALA (CVAM)
In this case the correlation between the risk classes is assumed of 100 % and the value in the column has to be set to zero.
Ova stavka uključuje i kreditne zapise (članak 218.
Conversely, when the institution computes an explicit correlations structure between risk classes, it has to include in this column the difference between the AMA capital as stemming from the ‘default case’ and that obtained after applying the correlations structure between the risk classes.
CRR-a).
The value reflects the ‘diversification capacity’ of the AMA model, that is the ability of the model to capture the not simultaneous occurrence of severe operational risk loss events.
Navedena je informacija povezana sa stupcima 120 i 130 obrasca s ukupnim podacima CR SA.
In the column 110 the amount by which the assumed correlation structure decreases the AMA capital relative to the assumption of 100 % correlation has to be reported.
Sekuritizacijske pozicije u skladu s člankom 246.
In column 120 the impact of insurance and other risk transfer mechanisms according to Article 323(1) to (5) of CRR is reported.
CRR-a, stoga bez primjene konverzijskih vrijednosti utvrđenih u članku 246. stavku 1. točki (c) CRR-a.
This row shall present the amounts corresponding to activities subject to the BIA to calculate the own funds requirement for operational risk (Articles 315 and 316 of CRR).
Ta je informacija povezana sa stupcem 150 obrasca s ukupnim podacima CR SA.
BANKING ACTIVITIES SUBJECT TO STANDARISED (TSA)/ALTERNATIVE STANDARDISED (ASA) APPROACHES
Člankom 246. stavkom 1. točkom (c) CRR-a predviđeno je da je vrijednost izloženosti izvanbilačne sekuritizacijske pozicije njezina nominalna vrijednost pomnožena konverzijskim faktorom.
The own funds requirement calculated according to the TSA and ASA (Articles 317 to 319 of CRR) shall be reported.
Ta konverzijska vrijednost iznosi 100 %, osim ako je u CRR-u određeno drukčije.
030-100
Vidjeti stupce od 160 do 190 obrasca s ukupnim podacima obrasca CR SA.
SUBJECT TO TSA
Za potrebe izvješćivanja potpuno prilagođena vrijednost izloženosti (E*) iskazuje se u skladu sa sljedeća četiri međusobno isključiva intervala konverzijskih faktora: 0 %,]0 %, 20 %],]20 %, 50 %] i]50 %, 100 %].
In the case of using the TSA, relevant indicator for each respective year shall be distributed in rows 030 to 100 amongst the business lines defined in Article 317, Table 2 of CRR.
Sekuritizacijske pozicije u skladu s člankom 246.
The mapping of activities into business lines shall follow the principles described in Article 318 of CRR.
CRR-a.
110-120
Ta je informacija povezana sa stupcem 200 obrasca s ukupnim podacima CR SA.
SUBJECT TO ASA
Člankom 258.
Institutions using the ASA (Article 319 of CRR) shall report for the respective years the relevant indicator separately for each business line in the rows 030 to 050 and 080 to 100 and in the rows 110 and 120 for business lines ‘Commercial banking’ and ‘Retail banking’.
CRR-a predviđa se da u slučaju sekuritizacijske pozicije na koju se primjenjuje ponder rizika od 1250 %, institucija može, kao alternativu uključivanju pozicije u izračun iznosa izloženosti ponderiranih rizikom, iskazati vrijednost izloženosti pozicije kao odbitnu stavku pri izračunu regulatornog kapitala.
Rows 110 and 120 shall present the amount of relevant indicator of activities subject to ASA distinguishing between those corresponding to the business line ‘Commercial banking’ and those corresponding to the business line ‘Retail banking’ (Article 319 of CRR).
VRIJEDNOST IZLOŽENOSTI NA KOJU SE PRIMJENJUJU PONDERI RIZIKA
There can be amounts for the rows corresponding to ‘Commercial banking’ and ‘Retail banking’ under the TSA (rows 060 and 070) as well as under the ASA rows 110 and 120 (e.g. if a subsidiary is subject to TSA whereas the parent entity is subject to ASA).
Vrijednost izloženosti umanjena za vrijednost izloženosti koja predstavlja odbitnu stavku od regulatornog kapitala.
The relevant data for AMA institutions (Article 312 point 2 and Article 321 to 323 of CRR) shall be reported.
RAŠČLAMBA VRIJEDNOSTI IZLOŽENOSTI NA KOJU SE PRIMJENJUJU PONDERI RIZIKA PREMA PONDERIMA RIZIKA
In the case of combined use of different approaches as indicated in Article 314 of CRR, information on relevant indicator for activities subject to AMA shall be reported.
Člankom 242. stavkom 8. definirane su pozicije s rejtingom.
Template C 17.02 (OPR DETAILS 2) provides detailed information on the largest loss events in the last year.
CRR-a.
Operational risk losses that are related to credit risk and are subject to own funds requirements for credit risk (boundary credit-related operational risk events) are neither considered in template C 17.01 nor template C 17.02.
1250 % (BEZ REJTINGA)
In case of a combined use of different approaches for the calculation of own funds requirements for operational risk according to Article 314 CRR, losses and recoveries registered by an institution shall be reported in C 17.01 and C 17.02 irrespective of the approach applied to calculate own funds requirements.
Člankom 242. stavkom 7. definirane su pozicije bez rejtinga.
‘Gross loss’ means a loss stemming from an operational risk event or event type — as referred to in Article 322(3)(b) of Regulation (EU) No 575/2013 — before recoveries of any type, without prejudice to ‘rapidly recovered loss events’ as defined below.
Članak 253., članak 254. i članak 256. stavak 5.
‘Recovery’ means an independent occurrence related to the original operational risk loss that is separate in time, in which funds or inflows of economic benefits are received from first or third parties, such as insurers or other parties.
CRR-a.
Recoveries are broken down into recoveries from insurance and other risk transfer mechanisms and direct recoveries.
Stupci za odnosne izloženosti sadržavaju sve slučajeve izloženosti bez rejtinga ako je ponder rizika dobiven iz odnosnog portfelja izloženosti (prosječni ponder rizika skupa izloženosti, najveći ponder rizika skupa izloženosti ili upotreba koncentracijskog omjera).
‘Rapidly recovered loss events’ means operational risk events that lead to losses that are partly or fully recovered within five working days.
ODNOSNE IZLOŽENOSTI – OD ČEGA: DRUGI GUBITAK U PROGRAMU ABCP
In case of a rapidly recovered loss event, only the part of the loss that is not fully recovered (i.e. the loss net of the partial rapid recovery) shall be included into the gross loss definition.
Vrijednost izloženosti na koju se primjenjuje tretman sekuritizacijskih pozicija u tranši drugoga gubitka ili nadređenoj tranši u programu ABCP određena je u članku 254.
As a consequence, loss events that lead to losses that are fully recovered within five working days shall not be included into the gross loss definition, as well as into the OPR DETAILS reporting at all.
CRR-a.
This date logically follows the ‘Date of occurrence’ (i.e. the date when the operational risk event happened or first began) and the ‘Date of discovery’ (i.e. the date on which the institution became aware of the operational risk event).
CRR-a definiran je program komercijalnih zapisa osiguranih imovinom (ABCP).
Losses caused by a common operational risk event or by multiple events linked to an initial operational risk event generating events or losses (‘root-event’) are grouped.
ODNOSNE IZLOŽENOSTI, OD ČEGA: PROSJEČNI PONDER RIZIKA (%)
The grouped events shall be considered and reported as one event, and thus the related gross loss amounts respectively amounts of loss adjustments shall be summed up.
Dostavlja se prosječni ponder rizika ponderiran vrijednošću izloženosti.
The figures reported in June of the respective year are interim figures, while the final figures are reported in December.
PRISTUP INTERNE PROCJENE
Therefore the figures in June have a six-month reference period (i.e. from 1 January to 30 June of the calendar year) while the figures in December have a twelve-month reference period (i.e. from 1 January to 31 December of the calendar year).
Članak 109. stavak 1. i članak 259. stavak 3.
Both for data reported as of June and December, ‘previous reporting reference periods’ means all reporting reference periods until and including the one ending at the preceding calendar year end.
CRR-a.
In order to verify the conditions envisaged by Article 5 (b) (2) (b) (i) of this Regulation, the institutions shall use the latest statistics as available in the Supervisory Disclosure webpage of the EBA to get ‘the sum of individual balance sheet totals of all institutions within the same Member State’.
Vrijednost izloženosti sekuritizacijskih pozicija s pristupom interne procjene.
In order to verify the conditions envisaged by Article 5 (b) 2 (b) (iii), the gross domestic product at market prices as defined in point 8.89 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council (ESA 2010) and published by Eurostat for the previous calendar year shall be used.
PRISTUP INTERNE PROCJENE: PROSJEČNI PONDER RIZIKA (%)
C 17.01: Operational risk losses and recoveries by business lines and event types in the last year (OPR DETAILS 1)
Ukupan iznos izloženosti ponderiran rizikom izračunava se u skladu s dijelom trećim, glavom II. poglavljem 5. odjeljkom 3.
In template C 17.01, the information is presented by distributing the losses and recoveries above internal thresholds amongst business lines (as defined in Article 317, Table 2 of CRR including the additional business line ‘Corporate items’ as referred to in Article 322(3) point (b) CRR) and event types (as defined in Article 324 CRR), being possible that the losses corresponding to one event are distributed amongst several business lines.
CRR-a, prije usklađenja zbog ročne neusklađenosti ili kršenja odredaba o dubinskoj analizi, i isključujući svaki iznos izloženosti ponderiran rizikom koji odgovara izloženostima koje su ponovno raspodijeljene preko odljeva u drugi obrazac.
Columns present the different event types and the totals for each business line, together with a memorandum item that shows the lowest internal threshold applied in the data collection of losses, revealing within each business line the lowest and the highest threshold if there is more than one threshold.
Za sintetske sekuritizacije u iznosu koji je potrebno iskazati u ovom stupcu zanemaruje se bilo kakva ročna neusklađenost.
Rows present the business lines, and within each business line, information on the number of events (new events), the gross loss amount (new events), the number of events subject to loss adjustments, the loss adjustments relating to previous reporting periods, the maximum single loss, the sum of the five largest losses and the total loss recoveries (direct loss recoveries as well as recoveries from insurance and other risk transfer mechanisms).
CRR-a propisuje se da kad god institucija nije ispunila određene zahtjeve iz članka 405., 406. ili 409.